Finance Policies

This listing includes policies and procedures included in the Financial Policies and Procedures Manual . Access to some finance policies may be restricted to users of the Murdoch University Network.

A

Accountable Stationery Control

Accounting Forms

Accounting Periods

Accounting Systems

Accounting Systems - Introduction

Accounting Systems - Menus

Accounting Systems - Security

Accounts Payable - -Creditor Payment Authority (PDF)

Accounts Payable - Cheque Cancellation and Issue of Replacement Cheques

Accounts Payable - Creditor Number

Accounts Payable - Creditor Statements

Accounts Payable - Electronic Funds Transfer (EFT), Cheque Runs and Foreign Payments

Accounts Payable - Overseas Payments

Accounts Payable - Payment Vouchers

Accounts Payable - Purchase Orders (PDF)

Accounts Payable Reports

Accounts Payable System

Accounts Receivable (PDF)

Accounts Receivable - Coin Operated Machines - Collection of Coin

Accounts Receivable - Credit Checks (PDF)

Accounts Receivable - Debt Collection Services (PDF)

Accounts Receivable - Debt Write Offs (PDF)

Accounts Receivable - Debtor Code Creation/Amendment (PDF)

Accounts Receivable - Debtor Credit/Adjustment Note (PDF)

Accounts Receivable - Debtor Invoicing (PDF)

Accounts Receivable - Debtors Follow Up (PDF)

Accounts Receivable - Receipting of Monies (PDF)

Accounts Receivable - Student Loans (PDF)

Accounts Receivable / Revenue

Accounts Receivable System

Air Travel [ See Travel ]

Annual Financial Statements

Annual Financial Statements - End of Year Accounting Period

Annual Financial Statements - End of Year Adjustments - Accrual Accounting

Annual Financial Statements - Statement of Cash Flows

Asset Register

Assets - Allocation of Barcode Labels

B

Bank Reconciliation

Banking for Monies

Batch Management and Formats

Budget

Budget Control

Budget Development

Budget Journal Transfers

Budget Procedure

Budget Rules (PDF)

C

Carry Forward Balances

Cash [ See Petty Cash Advances (Floats) and Change Floats - Control Environment ]

Change Floats [ See Petty Cash Advances (Floats) and Change Floats - Control Environment ]

Charges, Intra-University [ See Intra-University Charges ]

Chart of Accounts (pre January 2002)

Chart of Accounts - Income and Expenditure Posting Codes

Chart of Accounts - Selection Codes

Cheque Signing Machine Procedures

Completing a Claim Form Successfully

Construction in Progress (Excluding Assets Constructed for Sale) (PDF)

Consulting Funds

CPA - Multiple Invoice Database Procedures

Custodianship/Stewardship (PDF)

D

Debtors Invoices [ See Accounts Receivable (PDF) ]

Depreciation (PDF)

Devolution of Purchasing

Dishonoured Cheques

E

Engagement of Consultants

Entertainment [ See Fringe Benefits Tax - Entertainment ]

Ethical Behaviour [ See Procurement (PDF) ]

Expenditure

F

Fee Rules

Fidelity Guarantee Insurance

Financial Delegations (PDF)

Financial Policies and Procedures Manual

Financial Statements [ See Annual Financial Statements ]

Fixed Assets - Capital Rules (PDF)

Foreign Exchange Risk Management

Fringe Benefits Tax (FBT)

Fringe Benefits Tax - Entertainment

Fringe Benefits Tax - Memberships

Fringe Benefits Tax - Travel Diary

Fund Types

G

General Ledger

General Ledger System

Goods and Services Tax (GST)

Goods Returned for Credit

I

Import of Payroll Transactions to the General Ledger

Industrial Special Risks

Insurance - Personal Injury [ See Personal Accident and / or Illness Insurance (Students, Volunteers) ]

Insurance Policies and Procedures

Internal Insurance

Internal Orders

Internal Transfers [ See Intra-University Charges ]

Intra-University Charges

Invoices [ See Accounts Receivable - Banking of Monies (Cash and Cheques) ]

J

Journal - Actual Transfers

L

Leasing of Assets (Excluding Operating Leases) (PDF)

Loans Register

M

Management of Funds

Membership of Professional Organisations [ See Fringe Benefits Tax - Memberships ]

Minimum Retention Periods for Accounting Records

Miscellaneous Operating Funds

Motor Vehicle Charges - University Vehicles

Motor Vehicle Insurance

Murdoch University Budget Process

N

New Appointment - Travel [ See Travel ]

Non-DEST Funds for Teaching Staff, Teaching Resources or the Enrolment of Students

O

Official Business Travel [ See Travel ]

Offshore Programs - Accounting / Invoicing / Debt Recovery

Offshore Teaching Activities [ See Remuneration for Offshore Teaching Activities Outside Australia ]

OS-HELP (PDF)

Outside Studies Program Travel [ See Travel ]

Overseas Purchases

Overseas Travel [ See Travel ]

P

Payroll Clearing Accounts Reconciliation

Personal Accident and / or Illness Insurance (Students, Volunteers)

Personal Effects Insurance

Petty Cash Advances (Floats) and Change Floats - Control Environment

Petty Cash Advances (Floats) and Petty Cash Expense Claims

Postal Remittance Books

Postgraduate Student Travel [ See Travel ]

Preferred Supplier and Service Agreements Tender Policies and Procedures

Preventing and Detecting Fraud at Murdoch (Guidelines)

Primary and Other Ledgers

Procurement (PDF)

Professional Indemnity Insurance

Property Insurance

Public and Products Liability Insurance

Purchasing and Contracting [ See Procurement (PDF) ]

Purchasing Card Policy and Concur Acquittal Process (PDF)

Purchasing System

Q

Quotations

R

Recovery of Infrastructure Costs from External Organisations

Recruitment - Travel [ See Travel ]

Register of Receipt Numbers

Register of Retained and Destroyed Accounting Records

Remuneration for Offshore Teaching Activities Outside Australia

Repairs and Maintenance (PDF)

Report - General Ledger Transactions Report

Report - Funds Availability Report

Report Writer - Information Provider

Research Funding - External Sources (Guidelines)

Research Grants

Research Grants Management & Responsibilities - DOU's and Office of Financial Services Responsibilities

Research Grants Policies and Procedures

Research Infrastructure Block Grant

Research Infrastructure Block Grant - Distribution within Schools (Guidelines)

Research Infrastructure Fund

Research Travel [ See Travel ]

Retention, Destruction and Security of Accounting Records

Revaluation of Fair Value Assets (PDF)

Revenue - Coin Operated Machines

S

Signatories to the University's Bank Account (2001)

Special Purpose Funds

Special Research Grants

Stocktakes for Bookshop and Veterinary Hospital

Strategic Research Applications Fund

Student Loan Funds

T

Travel

Travel Insurance

Travel Payments

Trust Funds

Trust, Special and Other Funds