The following documents are in PDF Format.
- Policy 01 - Automatic Deposit of Paychecks for New Employees
- Policy 02 - Accounting for Recoveries and Refunds (Revised 8/12)
- Policy 03 -Uniform Reporting Requirements and Cost Allocation Plans for Sub-recipients Federal and State Grant Monies (Revised 12/97)
- Policy 3 Cognizant State Agency List - Excel
- 2015 Cognizant State Agency Memo
- Policy 04 - Recognition of Revenues and Expenditures - Definitions and Guidance (Revised July, 2015)
- Policy 05 - Repealed 5/12
- Policy 06 - Repealed 8/2011
- Policy 07 - Petty Cash and Departmental Bank Accounts
- Policy 08 - Comprehensive State Travel Regulations (Revised October, 15)
- Paragraph 23 guidance
- Policy 09 - Revenue Recognition of Taxes, Licenses, Permits and Fees on the Modified Accrual Basis. (Revised 8/05)
- Policy 10 - Organizational Dues, Subscriptions, and Sponsorships (Revised 11/12)
- Policy 11 - Recovery of Overpayment to Employees (Revised 6/08)
- Policy 12 - Repealed 11/12
- Policy 13 - Receipt Of ACH Debits
- Policy 14 - Repealed 8/12
- Policy 15 - Repealed 3/2009
- Policy 16 - Employee Housing and Meals (Revised 4/07)
- Policy 17 - Telecommunication Services (Revised 3/2013)
- Policy 18 - Interunit Journals (Revised 7/2012)
- Policy 19 - Issuance of Duplicate Warrants
- Policy 20 - Accounting for Federal Grant Expenditures and Revenues (Revised 10/2013)
- Policy 21 - Collateral Deposited with the State (Revised 3/99)
- Policy 22 - Sub-recipient Monitoring
- Department of General Services policy on Grant and Subrecipient Monitoring replaces F&A Policy 22 - The General Services policy is located under “Procurement” and then under “Library” - Policy#2013-007
- Policy 23 - Accounts Receivable - Recording, Collection, and Write-Offs (Revised 2/2012)
- Policy 24 - Electronic Commerce (Revised 9/07)
- Policy 25 - Deposit Practices Policy (Revised 3/99)
- Policy 26 - Employee Fringe Benefits and Supplemental Wages
- Policy 27 - Moving Policy
- Policy 28 - Repealed 12/2011
- Policy 29 - State Contracts for Credit and Debit Cards (Revised 3/07)
- Policy 30 - Federal Spending, Subward and Compensation Data Reporting
- Federal Register September 14, 2010
- Transparency Act Fact Sheet - prepared by the Office of Management & Budget (federal government)
- Transparency Act Frequently Asked Questions - prepared by the Department of Finance & Administration, Division of Accounts
- Grant language - FFATA requirements
- Policy 31 - Decision Framework for Acquiring Human Resources
- Policy 32 - Maintaining Control Over Items That Are Not Capitalized
- Appendix B - Interdepartmental Sensitive Non-capital Asset Ownership Transfer Form
- Policy 32 Inventory Report
- Policy 33 - Accounting for Capital Assets
- State of Tennessee Capital Asset Guide
Loss of State-Owned Equipment
Individual employees should contact the Office of Internal Audit (OIA) at (615) 532-7098 or by sending e-mail to Thad.Delconte@tn.gov for the following:
Procedures for Reporting Missing Equipment
- Immediately upon learning that State-owned equipment is missing, employees must notify the Director of OIA and their division's property officer.
- If it appears that the missing property was stolen:
- The division director or division property officer should immediately notify the Capitol Police and obtain a police report.
- If not served by Capitol Police, the division director or division property officer should obtain a police report from the local police.
- The division director or division property officer should forward a copy of the police report to OIA.
- OIA will immediately notify the Comptroller´s Office, Division of Accounts, Asset Management, and the Office of Information Technology Management of the missing equipment. The Department's Deputy Commissioner will also be copied on this correspondence.
- Internal Audit will investigate missing items and maintain detailed records of all property reported missing in the Department.
- The Division of Accounts, Asset Management Section will remove missing property from Edison upon receiving a memo (and if applicable, a copy of the police report) from OIA.
Knowledge of Fraud, Waste, or Abuse.
Procedures for reporting of waste, noncompliance with policies and procedures, fraud, abuse, illegal expenditures and acts, and inefficient or ineffective use of resources.
If you observe an agency director or other State of Tennessee employee (s) engaging in activities you believe are wasteful of State resources, fraudulent, or financially inappropriate, immediately:
- Notify the Office of Internal Audit (OIA) by phone: 615-532-7098 or email, or
- Call the Comptroller´s Fraud Hotline at 1-800-232-5454 to remain anonymous.
This Page Last Updated: December 20, 2017 at 3:43 PM