Accounting Forms
UC Accounting Manual
II. General
A-115-25 (TL 58, 12/1/92)
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ACCOUNTING FORMS
I. INTRODUCTION
A. GENERAL
This chapter sets forth the procedures for developing
or initiating new intercampus accounting forms,
reviewing and revising existing ones, and ordering them
for printing. It also shows a timeline for ordering
through the Planned Purchasing Program.
B. INTERCAMPUS ACCOUNTING FORMS DEFINED
Intercampus accounting forms are those forms which are
used by a number of campuses including local versions.
Intercampus accounting forms, by the nature of their
multi-campus use, are subject to Office of the
President review. The following forms have been
designated as Intercampus Accounting Forms:
U 5 - Check Request
U 85 - Travel Expense Voucher
UFIN 114 - Travel Advance Request
UFIN 116 - Intercampus Order and/or Charge
UFIN 161 - State Claim for Reimbursement
UFIN 162 - No Warrant State Claim
U 196 - Request for Travel Expense
UFIN 288 - Financial Journal
UFIN 1520 - Transfer of Funds Request
UFIN 1520-I - Interlocation Transfer of Funds
UCSA 0001 - Personnel Activity Report (PAR)
II. INITIATION, DESIGN, AND COMPLIANCE WITH LEGAL REQUIREMENTS
A. NEW FORMS
New intercampus accounting forms are developed or
designed as the need arises. They may be initiated
either by the University Controller in response to
changes in University policies that affect the
processes of accounting and financial management or by
a given campus to expedite the implementation of
University financial policies. When a local campus
form appears to have intercampus application, the
accounting officer of the campus should coordinate the
final design and printing with the University
Controller's Office.
When a new form is developed, or an existing form is
revised, a "Request for Establishment of Record
Disposition Schedule" is prepared in triplicate. The
Accounting Forms Coordinator (AFC) forwards the new or
revised form to the University Coordinator of
Information Practices (UCIP). UCIP determines whether
inclusion of the Federal and/or State privacy
notification is required and returns the form to the
AFC for final printing and ordering.
Normally, the design of new intercampus accounting
forms are processed during the annual forms review and
ordered through the Planned Purchasing Program
procedures, as outlined in the Appendix. However, when
special situations arise and new forms are needed, such
forms are developed, printed, and circulated as soon as
possible to meet the need.
B. EXISTING FORMS
Existing intercampus accounting forms are reviewed
during the annual forms review, at which time changes
may be made if agreed to by the accounting officers in
consultation with Internal Audit managers, where
appropriate. The annual review and initiation of
modifications follow the schedule presented in the
Appendix.
When a special situation arises requiring the
modification of an existing form, such a modification
is made and the revised form printed and circulated as
soon as possible.
Campus accounting forms may be ordered centrally
through the Planned Purchasing Program ordering process
to provide cost savings. The UC Forms Coordinator
(UCFC), Information Systems & Administrative Services
(IS&AS) will provide accounting officers with a
schedule for pool ordering of campus accounting forms.
C. COMPLIANCE WITH LEGAL REQUIREMENTS
1. Disclosure Statement
A certain accounting form may require information,
such as a Social Security number, birthdate,
marital status, etc., which is considered
confidential and/or personal in nature. In
conformance with the requirements of the Federal
Privacy Act of 1974 and the State Information
Practices Act of 1977, such a form must disclose
the purpose for requiring the confidential and/or
personal information. Preferably, the disclosure
statement should be printed on the form. However,
in instances where printing cannot be done due to
lack of space on the form, such a statement may be
attached to the form.
2. Disposition Schedule
Each form must indicate the disposition schedule
in years to assure that legal, contractual, or
University policy requirements for retaining
information are met.
Before any new or substantially revised
intercampus accounting forms can be authorized for
printing, the AFC will refer them to the UCIP for
determination of whether any of the forms require
a disclosure statement. Accounting Officers
should refer to Campus Records Management and
Information Practices Coordinators to assure that
disposition schedules have been established and
that the forms are in compliance with Federal and
State legal requirements for disclosure of
confidential and/or personal information.
D. DESIGN OF FORMS
Following the intercampus accounting forms review, the
AFC will provide information to the UCFC on designs for
new intercampus accounting forms and/or changes to
existing intercampus accounting forms. The UCFC will
arrange for design and layout, including printing
specifications and other instructions. Costs incurred
by the UCFC will be recharged to campuses in accordance
with established procedures (see BFB A-47).
(Campuses may request the UCFC to perform similar
services for local campus forms; such services also
will be provided on a recharge basis.)
III. PROCEDURES
A. POOL PURCHASING
Under the University Planned Purchasing Program, the
UCFC contracts for the printing of numerous accounting
forms by commercial vendors. Most of these forms are
stocked by campus storehouses for "resale" to a large
number of campus departments.
B. FORMS REVIEW
The annual review process for intercampus accounting
forms is outlined in Steps 1-6 of the Appendix. Upon
completion of the review, the process of ordering the
forms begins (see III.C., below).
C. FORMS ORDERING
The procedure applies not only to intercampus
accounting forms, but also to other forms for which
ordering is coordinated by the UCFC through the Planned
Purchasing Program.
Solicitations of order quantities, except the PAR, are
made from late November through mid-January. Forms
included in the regular, annual pool order are
delivered in late June. Solicitations of order
quantities for the PAR begin in the spring; delivery
is scheduled for December. It is essential that
ordering schedule deadlines be met if pool purchasing
economies are to be achieved and forms ordered
delivered on time.
1. UC Forms Coordinator
The UCFC will furnish the Campus Forms
Coordinators (CFC) with a list of forms to be
ordered, including Order Forms.
2. Campus Forms Coordinator
The CFC will send the order forms to campus
accounting officers, materiel managers, and
ordering departments. The ordering department
should indicate the order quantities for the next
12 months or other specified period.
At this time, the CFC may also review requests for
local accounting form changes (not subject to
Office of the President review).
3. Ordering Departments
Upon receiving their copies of the order forms,
ordering departments should indicate, within the
specified time, the order quantity in conformance
with the instructions and specifications
accompanying the order form and forward the
completed order forms to the CFC. For locally
ordered forms, departments are to issue purchase
requisitions and direct them to their respective
materiel managers according to local campus
procedures.
4. Campus Forms Coordinator
After receiving all order quantities, form
samples, and form changes from the ordering
departments, the CFC will check all materials
received, consolidate the form changes and order
quantities, and forward them together with form
samples to UCFC.
5. UC Forms Coordinator
After receiving the requested information
(quantities and review results) from the CFCs
(Steps 1-6 of the Appendix), the UCFC reviews the
retention data for new or revised forms. The UCFC
will prepare the request for quotation and
contract specifications, instructions, and sample
forms for the bid and submit them to the
Purchasing Department on the Berkeley campus.
6. Purchasing Department (Berkeley)
Purchasing will solicit bids and/or quotations in
accordance with established policy and with
existing procedures (see BFB BUS-43). Changes in
quantities or copy at this stage are strongly
discouraged, since they may delay the awarding of
the contract.
7. UC Forms Coordinator
Once the successful bidder has been determined,
the UCFC will notify the ordering departments.
After final revisions and production changes have
occurred, the ordering departments will receive
the final costing just prior to delivery.
The UCFC will work with the printer (outside
vendor or University facility) and the ordering
departments, as appropriate, to ensure that the
terms of the award are met and that production is
on schedule.
D. BILLING
IS&AS will bill the campuses for the printing cost of
the forms and recharge them for the services of the
UCFC. Invoices should be processed in accordance with
established procedures (see Accounting Manual chapter
D-371-36).
IV. RESPONSIBILITIES
A. UNIVERSITY CONTROLLER
The University Controller, through the AFC and Office
of Information Practices, is responsible for initiating
the annual intercampus accounting forms review and for
assuring that technical designs of intercampus
accounting forms are in conformance with University
accounting policies and legal requirements.
B. ACCOUNTING OFFICERS
In addition to their responsibility for developing
their respective campus accounting forms, accounting
officers are responsible for conducting, on their
respective campuses in accordance with local campus
procedures, the intercampus accounting forms review set
forth in this chapter.
C. ASSOCIATE VICE PRESIDENT--INFORMATION SYSTEMS &
ADMINISTRATIVE SERVICES
The Associate Vice President--IS&AS, through the UCFC,
is responsible for all coordinated form orders,
including (upon request) arranging for new intercampus
and campus accounting forms design, specifications, and
instructions. Further, the Associate Vice President--
IS&AS is responsible for ordering accounting forms in
accordance with the purchasing policy of the University
(BFB BUS-43).
V. REFERENCES
Business and Finance Bulletins:
A-47 University Direct Costing Procedures
BUS-4 Planned Purchasing Program--University
Commodity Code
BUS-43 Materiel Management
RMP-3 Forms Management Program
University of California Records Disposition Schedules
Accounting Manual Chapter:
D-371-36 Disbursements: Invoice Processing
___________________
Historical note: Accounting Manual chapter first published
9/1/78. Earlier revisions: 11/1/80, 5/1/81, 6/1/82, and 8/1/91.
(The 6/1/82 revision reflects the decentralization of all
accounting forms except those which are intercampus in nature.)
Present revision 12/1/92; analyst--Gayle Tapscott.
APPENDIX ANNUAL INTERCAMPUS ACCOUNTING FORMS REVIEW AND ORDERING
SCHEDULE
STEP DATE Responsibility Action
Intercampus Review
1 9/30 UC Forms Sends existing copies of each
Coordinator Intercampus Accounting Form to
Accounting Forms Coordinator.
2 10/1-15 Accounting Sends letter to the accounting
Forms officers soliciting suggest-
Coordinator ions on form design, changes,
and other matters related to
intercampus accounting forms
that may need special
attention during the year.
3 10/16-12/30 Accounting Review intercampus accounting
Officers forms and submit suggestions
and comments to the Accounting
Forms Coordinator.
4 1/1-15(Following year)
Accounting Reviews campus suggestions and
Forms prepares annual questionnaire
Coordinator summarizing campus suggestions
for distribution to the
accounting officers.
5 1/16-2/7(Following year)
Accounting Review and respond to
Officers questionnaire. Forward
responses to Accounting Forms
Coordinator by 2/7.
6 2/8-16(Following year)
Accounting Analyzes and summarizes
Forms campus responses. Takes
Coordinator appropriate action.
Ordering Schedule
1 1/19(Following year)
Accounting Return order forms indicating
Officers quantities to be ordered.
* 1/6-2/21(Following year)
UC Forms Prepares the request for
Coordinator quotation with the specifi-
cations, form samples, and
contract instructions for the
University Planned Purchasing
Program and requests bids
through Purchasing (Berkeley).
* 2 2/24-3/13(Following year)
Purchasing Reviews and/or expands the
Department "Request for Quotation" (RFQ)
(Berkeley) and sends the RFQ to vendors
in order to obtain pricing.
* 3 2/24-3/13(Following year)
UC Forms Requests retention and privacy
Coordinator of information review for all
other forms from the
University Coordinator of
Information Practices.
* 4 3/16-4/13(Following year)
University Reviews all other forms to be
Coordinator printed under the University
of Information Planned Purchasing Program and
Practices supplies approved or revised
retention schedules and
privacy notifications for
printing.
* 5 4/13-4/17(Following year)
UC Forms Reviews and selects a printer
Coordinator (vendor).
* 6 4/20-4/24(Following year)
Purchasing Awards contract to selected
Department vendor.
(Berkeley)
Note: At this point, no
changes in quantity, form,
style, etc., will be permit-
ted. No final printing of new
or substantially revised in-
tercampus accounting forms can
be made without approval of
the proofs by the Accounting
Forms Coordinator. The UC
Forms Coordinator is respons-
ible for obtaining approval of
the final proofs of campus
forms from the designated
campus representatives.
* 7 4/27-7/17(Following year)
UC Forms Works with ordering depart-
Coordinator ments and printers, as
appropriate.
* 8 7/17(Following year)
Ordering Receive printed forms from
Departments printer.
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