100 Introduction

• 1. Purpose of the Manual

200 Financial Accountability 

• 1. Overview of Responsibilities
• 2. Implications of the Commonwealth and Authorities and Corporations (CAC) Act

202 Financial Delegations of Authority

• 1. Overview of Financial Delegations
• 2. List of Delegations of Authority, Agents and Functions

203 External Reporting Obligations

• 1. Annual Financial Statements

300 Funding and Budgetary Control 

• 1. Budgeting Template
• 2. Template Documentation (pdf) (Document for Course Template, Hosting Conferences Seminar Workshop Template, Manufacturing Template and archived grant and consultancy templates)
• 3. Course Templates
• 4. Hosting Conferences Seminar Workshop Templates
• 5. Manufacturing Templates

400 University Ledger and Chart of Accounts 

• 1. Bulk Billing Overview 
• 2. Internal Bulk Billing
• 3. Preferred Supplier Bulk Billing 

500 Accounts Payable, Purchase Cards, Petty Cash, etc 

• 1. Overview of the System

• 1.1 Outline of the Accounts Payable System
• 1.2 Domestic Payment Options
• 1.3 Overseas Payment Options
• 1.4 Ledger Postings

• 2. Vendor Creation

• 2.1 How to Request a Vendor Creation/Amendment
• 2.2 Turn Around Times for Vendor Creation
• 2.3 Maintaining Employee/Student Vendors
• 2.4 Other Vendors
• 2.5 Vendor Create Forms

• 3. Accounts for Payment

• 3.1 Approval and Preparation of Accounts for Payment
• 3.2 Prepaid Expenditure
• 3.3 Voucher Adjustments - Treatment of Advances
• 3.4 Recurring Voucher Contracts/Payments
• 3.5 Cheque Presentation, Stop Payment, Voiding Payment

• 4. Accounts Payable Cut-off Times and Run Cycles

• 4.1 Payment Runs & Daily Cut-off Times
• 4.2 Telegraphic Transfers
• 4.3 Urgent manual Cheque/EFT Payments

503 University Purchase (Credit) Card

504 Bulk Billing of Preferred Supplier Arrangements

505 Petty Cash

• 1. Establishing a Float
• 2. Transactions Through Petty Cash
• 3. Reimbursements of Petty Cash
• 4. Authorised Petty Cash Collection Officers
• 5. Petty Cash Custodians' Responsibilities
• 6. Return of Petty Cash

• 1. Travel

• 1.1 Overview
• 1.2 Reimbursements and Advances
• 1.3 Field and Survey Advances
• 1.4 Allowances
• 1.5 Payments to Third Parties

• 2. Purchasing of Equipment

• 2.1 Overview of Advance Payments
• 2.2 Bank Draft to Overseas Suppliers/Cheque to Domestic Suppliers
• 2.3 Follow-Up Action

• 1. What is a Letter of Credit
• 2. What Does a Letter of Credit Offer
• 3. How to Apply for a Letter of Credit
• 4. What Happens When the Goods are Ready for the University
• 5. Amending a Letter of Credit
• 6. Insurance, Fees and Charges
• 7. Arbitration in Disputes

508 Obtaining Business Reports on Companies
509 Internal Purchases of Goods and Services
510 ESP Inventory System (University Stores)

• 1. Inventory System, Outline
• 2. Stores Stock, Definition
• 3. Stores Stock, Acquisition Issues
• 4. University Stores and Internal Transfers
• 5. University Inventory Policy
• 6. Stocktaking Policy - Stores
• 7. Stores Stock, Disposals, Write-off, Write-down

600 ANU Procurement  

700 Revenue and Banking 

• 1. Establishing Bank Accounts
• 2. List of Bank Accounts
• 3. Bank Accounts, Financial Institutions Duty and Debits Tax
• 4. Bank Reconciliations

702 General Receipting Procedures

• 1. Overview of Receipting
• 2. Safe custody of monies
• 2.1 Responsibility of Receipting Clerks
• 2.2 Revenue Collection, Security
• 2.3 Missing Moneys
• 3. Receipting of credit card transactions
• 4. Direct Deposits
• 5. Dishonoured Cheques
• 6. Cancelling Receipts

800 Accounts Receivable 

• 1. Introduction 
• 2. GST and AR
• 3. Types of Debtors

• 3.1 External (Under Review)
• 3.2 Salary / Scholarship Overpayments
• 3.3 Internal Charging (Under Review)

802 Accounts Receivable System (Under Review)

• 1. Overview of the University's Accounts Receivable System
• 2. Approval and Preparation of Accounts Receivable Claims
• 3. Link to ESP Process Documentation

803 Raising of Debtors Invoices (Under Review)

• 1. Options for Processing 
• 2. Customer Creation/Approval
• 3. Invoices and Credit Notes
• 4. Accounts Receivable Invoice Runs/Cut-off Times

804 Debt Management Recovery

• 1. Introduction
• 2. Debt Recovery Procedures
• 3. Payment of Debt by Instalment
• 4. Debt collection Agency
• 5. Non-Recovery/Write-off

805 Business Information

• 1. Introduction
• 2. Reports Available
• 3. Requesting Reports

900 Accounting for Assets 

1000 Special Purpose Funds 

Funds Provider Statements

• 1. What is a Special Purpose Fund
• 2. Types of Special Purpose Funds
• 3. Division in the Ledger
• 4. Activities Excluded From Special Purpose Funds

• 1. Applying for and Accepting External Funds
• 2. Establishing a Fund in the Ledger
• 3. Preparation of Financial Statements
• 4. Responsibility of the Researcher
• 5. Responsibility of the Budget Unit Business Office
• 6. General Granting Body Conditions
• 7. Conditions and Acquittal of Specific Grants
• 8. Assets
• 9. Closure of a Special Purpose Fund
• 10. Refunds to Granting Bodies

1003 Management of Discretionary Funds

• 1. Applying for Establishment of Discretionary Funds
• 2. Establishing a Fund in the Ledger
• 3. Preparation of Financial Statements
• 4. Gifts, Donations and Bequests
• 5. Closure of a 'Q' Special Purpose Fund

• 1. Overheads
• 2. Interest on Funds
• 3. Financing of Overspent Funds
• 4. Debtors
• 5. Commitments
• 6. Long Service Leave

1100 Investments 

1200 Taxation 

1300 University Business Units 

1400 Retention of Financial Records  

1401 Overview of Retention of Financial and Accounting Records
1402 General Disposal Schedule for Financial and Accounting Records

1500 Motor Vehicles

1600 Insurance