Transcription of SYSTEM ACCOUNTING PROCEDURES MANUAL (SAP)
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SYSTEM ACCOUNTING PROCEDURES MANUAL (SAP)
Colorado Community College SYSTEM SYSTEM ACCOUNTING PROCEDURES MANUAL (SAP) _____ January 20, 2016 ~ 2 ~ TABLE OF CONTENTS SAP # Description: Page # SAP-1 Adoption of ACCOUNTING PROCEDURES 4 SAP-2 Standard Tuition Refund Policy 5 SAP-3 Accounts Receivable, Sponsored Students 6 SAP-4 Allowance for Doubtful Accounts - Revised 07/11 7 SAP-5 Accounts Receivable Write-Off Policy - Revised 5/02 10 SAP-6 Deleted 6/02 ACCOUNTING for Multi-Year Operating Leases with Scheduled Rent Increases 11 SAP-7 Deleted 6/02 Voided State Warrants 12 SAP-8 Deleted 6/02 ACCOUNTING for Centralized Functions 13 SAP-9 ACCOUNTING for Fixed Price Contracts Revised 04/12 14 SAP-10 Internal Controls Over Cash Receipts - Revised 09/11 16 SAP-11 Procedure for Federal Cash Draws - Revised 05/02 28 SAP-12 Overhead for Auxiliary Fund Accounts - Revised 12/11 29 SAP-13 Financial Statements Checklist - In Progress 30 SAP-14 Compensated Absences Liabilities Revised 12/11 31 SAP-15 Analysis of Year End
Appendix 1 - Capitalization Threshold and Useful Lives of Capital Assets p. 66 Appendix 2 - Federal Requirements Related to Capital Assets p. 67 SAP-18 Payments to Student Government Officers – Revised 03/11 68
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