1. Accounting
1.1. Agency Payment Request Form, Procedures, and Agreement

The Agency Account Fund Procedures and Agreement document contains the procedures for setting up an agency account, depositing funds into the account and making disbursements from the account. Page 2 of the document is the Agreement, which will need to be completed and signed by the Faculty/Staff sponsor. After the Agreement is signed and in place, the Agency may begin making deposits and disbursements.

Click to view the Agency Fund Procedures and Agreement.

For questions regarding Agency accounts, procedures and the Agreement, please call Tony Barron at 270-809-4173.

 

The Agency Payment Request Form is used when an Agency account wishes to make a payment from their funds. Complete the form and be sure to mark whether you wish to pick the payment up or have it mailed. After completing the form, have the Faculty Advisor sign the form and bring it to the Accounting and Financial Services department on the second floor of Sparks Hall. 

Click to open the Agency Payment Request Form.

For questions completing the form, please call Carolyn Pollock (270-809-3789).

 

 

 

1.2. Banner Finance Request for Alternate Approver

The Banner Finance Request for Alternate Approver is used for assigning a person to be able to approve in Banner requisitions, direct pays and budget transactions on another's behalf. Both the originator and the alternate approver will have to sign the form. The form may then be either mailed to 200 Sparks Hall or faxed to 270-809-3014.

For assistance with the form please call 270-809-4129.

 

Click to open the Banner Finance Request for Alternate Approver form.

1.3. BTR - Budget Transaction Form

The Budget Transaction Form (BTR) is where transactions pertaining to departmental budgets are made. The form will have to be completed and then sent to Accounting and Financial Services, along with pertaining documents. 

Please call Shamira French at 270-809-4214 with any questions pertaining to this form.

 

Click to open the Budget Transaction Form (XLS).

1.4. Budget Transaction Procedure

Click to view the Budget Transaction Procedure 

1.5. Cash Transmittal Instructions and Form

The Cash Transmittal Form (PDF) is completed when a department or agency would like to deposit money into its account in the Cashier's office. Click to view the Instructions for Preparing Cash Transmittals and Web Deposits

Click to open the Cash Transmittal Form.

After completing the form, complete the information on a deposit bag, take it to the second floor of Sparks Hall and drop the bag in the drop box at the Cashier's office. They will in turn send you a receipt through campus mail, as soon as your transmittal is processed.


Please call 270-809-2691 with any questions regarding Cash Transmittals and Web Deposits.


 

 

1.6. Change Fund Form & Policies

CHANGE FUND POLICIES

Change Funds consist of coins and/or small denomination currency, kept on hand by departments or areas receiving payments, and used for returning the correct amount of change to persons making payments, e.g. for library fines and changers, copies, parking fines, course fees, food service, testing fees, campus event admission tickets, summer programs, etc.

Change funds may be permanent (library, copy center, food services, etc.) or temporary (summer programs, athletic event admission, etc.) in nature. The established amount of funds will vary depending on the estimated volume of transactions. (Food Service would normally be expected to require more change than the Testing Center, for example.)

Any area or department receiving money may request the establishment of a change fund. It is the responsibility of each Department Chair, Dean, Director and fund custodian to be aware of and to comply with these policies and related procedures.

I.  ESTABLISHING A FUND
  • Requests for change funds will be reviewed and approved by the Director, Office of Accounting and Financial Services or his/her representative.
  • The amount of the fund will be determined based on estimated need on an individual bases.
  • The Department Chair, Dean, or Director may, at his discretion, appoint a fund custodian to administer the fund; however the budget unit head is ultimately responsible for all cash assigned to his department.
  • In the event that the responsible budget head is transferred to another position with in the University or is terminated, the fund will be closed. The incoming budget head may request a change fund at his/her discretion.

II.  USE OF FUND
  • Change funds will be used only for returning the proper change to patrons making payments. Change funds will not be used as petty cash funds and will not be mingled with any other funds – either departmental or personal. Checks will not be cashed from these funds. Loans will not be made from these funds. Expenditures will not be paid from these funds.

III.  ACCOUNTABILITY

  • The actual cash in the fund should at all times equal the established amount of the fund.
  • At least annually the need for and the amount of the fund will be reviewed, and confirmation of the fund balance will be made.
  • In the event of a shortage in a change fund, the budget unit may be held liable for the shortage.
  • At the discretion of the Director of Accounting and Financial Services, change funds may be terminated for misuse of the fund, including but not limited to:
    1. Fund Shortages 
    2. Mingling Funds 
    3. Using fund for unauthorized purposes.


CHANGE FUND PROCEDURES

The following procedures should be followed by areas or offices using change funds. It is the responsibility of all fund custodian and Department Chairs, Deans or Directors with change funds to be aware of and comply with these procedures and related policies.

I.  ESTABLISHING FUND
  • A Change Fund Request (form CHGFND) should be completed and forwarded to the Director of Accounting and Financial Services for review.
  • When the request is approved, a ledger account number will be assigned, and a check cut to the fund custodian.

II.  FUND CUSTODIAN

  • Large bills and necessary coin amounts may be exchanged at the University Cashier’s Office during normal working hours, Monday-Friday 8:30 A.M. to 4:00 P.M. (Fall/Spring), and 8:00 A.M. to 3:30 P.M. (Summer).
  • If there are any questions regarding the above, please contact the Bursar’s Office at 270-809-2318.

Last updated March 1, 2006

1.7. Direct Deposit Instructions

To sign up for direct deposit, a paper form must be completed in the Accounting and Financial Services department. To sign up, you will need to bring two (2) forms of ID (one must contain a photo) to 200 Sparks Hall. Your identity will be verified and signature witnessed. 

If you cannot come in to the Murray office, you can go to one of our regional campuses to complete the form. If you live around and/or go to classes at the Hopkinsville, Ft. Campbell, Henderson, Madisonville or Paducah campus you can go to the office at that campus and complete the Direct Deposit form. Again, you will have to take two (2) forms of ID (one must contain a photo) with you. The contacts at the campuses can verify your identity and witness your signature. Your contacts for each campus are as follows:

Paducah, KY - Katrinka Gibson or Rebecca Brown

Hopkinsville, KY - Mary-Elaine Horne or Lisa Joiner

Henderson, KY - Ashley Justice or Kenneth Davis

Madisonville, KY - Jean Bridges


Call 270-809-3004 with any questions.


1.8. Enterprise Billing Account Request Form
Click to complete the form to request an Enterprise Billing Account
1.9. Enterprise Rental Car
Click to reserve a rental car from Enterprise.
1.10. Expenditure Regulations

The Expenditure Regulations document lists what can be purchased and by which account(s). Click to review the Expenditure Regulations


1.11. FY 2018-19 Closing Schedule
Click to view the FY 2018-19 Closing Schedule. Please call Stephanie Jennings at 270-809-4170 with any questions.
1.12. FY 2017-18 Closing Schedule
Click to view the FY 2017-18 Closing Schedule. Please call Stephanie Jennings at 270-809-4170 with any questions.
1.13. IAB - Inter-Account Bill

The Inter-Account Bill is used for the transfer of actual revenues and/or expenses. Actual revenues and expenses are considered "real" revenues/expenses which have already occurred and have been posted to the ledger. These DO NOT include budget transactions or funds encumbered for future use. Also, this form may NOT be used to transfer salary and wage expenses. DEBITS MUST EQUAL CREDITS.

For assistance with the Inter-Account Bill please contact Tony Barron at 270-809-4173.

 

Click to open the IAB - Inter-Account Bill Form.

1.14. Lost Or Stolen Purchasing Cards
If a purchasing card is lost or stolen, the cardholder should immediately notify the following:
  • US Bank at 1-800-344-5696 (available 24 hours a day, 7 days a week)
  • The Department of Public Safety and Emergency Management at 270-809-2222 (available 24 hours a day, 7 days a week)
  • PCard Program Specialist at 270-809-3012 (M-F, 8am-4:30pm normal business hours)
Replacement cards will arrive within 2-5 business days.
1.15. Petty Cash Fund Request Procedures and Form

Petty Cash funds consist of money kept on hand by departments to be used for minor operational expenditures, ex. For small supplies unavailable through Central Stores, freight charges on items delivered directly to a department, etc. Any budget department may request the establishment of an imprest petty cash fund. It is the responsibility of each Department Chair, Dean or Director and fund custodian to be aware of and to comply with these policies and related procedures.

Click to view the Petty Cash Fund Procedures

Click to open the Petty Cash Fund Request Form.

For assistance with the Petty Cash Fund Request form please call 270-809-4678.

1.16. Purchasing Card Application Instructions

All cards will be issued in the cardholder's name. Only the cardholder named on the front of the purchasing card may use the card.  Even though the card is issued in the cardholder's name, it is the property of Murray State University and is only to be used for official purchases as defined in these procedures.

Obtaining A Purchasing Card 

The following steps must be completed to obtain a new purchasing card:

  • Complete the Purchasing Card Application
  • Your supervisor, who is responsible for the assigned budget account number referenced on the Purchasing Card Application, must approve the Application.
  • Forward the signed Purchasing Card Application to Accounting & Financial Services.
  • Once the cards are received from the issuing bank the cardholder will be notify when they are available to be picked up.  First time cardholders must receive the purchasing card in person at the required training session and sign a Purchasing Cardholder Agreement.
  • Purchasing Cards are available on restricted accounts with appropriate approval.
  • The Grants Accountant, in the Accounting & Financial Services Department, will approve all card applications using a grant or contract account number. Upon each renewal of the grant, you must notify Procurement Services to provide the new account number. The appropriate changes will be made to your card. If the grant is not renewed, you must cancel the purchasing card.
1.17. Purchasing Card Audits
Accounting & Financial Services, and the University’s Internal Auditor will audit accounts to ensure reconciliations are completed in a timely manner and that cards are being used according to these procedures and University Expenditure Regulations. Three audits are possible – daily audits, monthly audits, and audits by external auditors. Daily audits are transactions that get reviewed daily for sales tax, split purchases, and unallowable purchases. If there is a question in regard to a daily transaction, the cardholder will be contacted via e-mail.  A monthly audit consists of the purchases for multiple months being reviewed. These audits may either be mailed in or conducted in the cardholder’s office. Monthly audits are chosen at random, unless a specific audit request has been made. External auditors will randomly choose specific reconciliations to review during their annual audit.
1.18. Purchasing Card Procedures

Purchasing Cards supplied to those that need them on campus. There are rules and procedures however, to having the purchasing card. 

Click to view Purchasing Card Procedures (PDF)

1.19. Purchasing Card Record Keeping
As with any charge card, you must retain the sales slip, cash register receipt, invoice order form and packing slip for your protection.

Cardholders should always obtain an itemized receipt for each transaction. An itemized receipt is defined as an invoice, cash register receipt, sales slip, or packing slip which contains an itemized list of goods purchased, with dollar amounts, and the name and location of the supplier. An employee of the supplier must sign handwritten receipts. If a cash register tape does not have descriptions, write them on the tape. Any transaction without a properly substantiated receipt is subject to reimbursement of the university by the cardholder.

Only local meals are allowed on the Purchasing card and they must be an allowable expense per University Expenditure Regulations. Receipts must be itemized and must include the group name, reason for the meeting and list of attendees. Credit card slips are not sufficient for audit purposes. You must also include these three things for any food/beverage purchase.

Travel related expenditures are allowed on the PCard, except for meals and mileage for personal vehicles. Receipts must be itemized, and a signed copy of the Travel Request must be attached to the expense report.

You will need to log onto the issuing bank’s website in order to print your statement every month.  The website address is https://access.usbank.com .

Reconciliations should be completed by the last day of the following month. The reconciliations, along with the appropriate receipts and other documentation, must be retained in the cardholders department.  A copy of your signed credit card statement must be sent to Accounting & Financial Services by the last day of the following month. The cardholder and account manager must sign the credit card report. If the reports are not sent to Accounting & Financial Services by the last day of the following month, your card account will be suspended. Any cardholder whose card is suspended for 3 months will have their card privileges revoked.

 

1.20. Purchasing Card Usage Instructions
The Purchasing Card Program provides for items costing less than $3,000.00. No single purchase is to exceed $3,000.00, including shipping and handling. Always use the Discretionary Expenditure Regulations first to determine what expenditures you can charge to which ledger account.  If it is allowed on the Expenditure Regulations, then review the Purchasing Card Procedures to see if it is allowed on your PCard. 

The card is not to be used for the following commodities:
  • 1099 Reportable Payments
  • Alcoholic beverages
  • Cash advances
  • Gift Cards or Gift Certificates
  • Independent contractors
  • Individuals providing a service (i.e. game officials, speakers, consultants, farriers)
  • Insurance
  • On-campus purchases (i.e. University Store, Printing Services, etc.,) should continue to be processed with an Inter-Account Bill.
  • Payments for legal services
  • Payments for medical services
  • Personal items
  • Prescription drugs and controlled substances
  • Radioactive and hazardous materials
  • Rental payments to an individual, sole proprietor, or partnership
  • Travel related expenditures for meals and mileage 

 

1.21. Travel Procedures, Requests and Vouchers

When an employee or group needs to travel, a Travel Request form is completed. The estimated cost of the trip is calculated here. This form will need to be completed for any trip outside of the state of Kentucky. 

There are some procedures that must be followed when traveling for the University. Before traveling, procedures must review our Travel Procedures, which are accessible below.

There are two types of travel requests:

1 - Travel Request - an individual uses this form to request an advance of funds for the trip. An estimated cost is calculated on the Travel Request Form and then if approved, the money is given to the traveler.

2 - Group Travel Request - if a group (three or more students and a faculty member) is going to travel together, then the Group Travel Request is completed. This form calculates an estimate for the entire group to travel on the trip. After the request is approved, the advance of the estimated amount is given to the group's coordinator/faculty member. 

After travel, whether individual or group, the Travel Voucher form (PDF) is completed. Here the total amount of the trip is calculated and then any extra money is returned to the University or issued to the traveler.

 

Contact 270-809-4678 with any questions regarding the Travel Procedures, Travel Request form or Travel Voucher.

 

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Click to open the Travel Procedures (Rev 6/2018)

Click to open the 

Travel Request Form (Rev 6/2018)

Click to open the Group Travel Request Form (Rev 6/2018)

Click to open the Travel Voucher Form (Rev 7/2018)