UC Accounting Manual
4. Cash, Banking & Treasury Operations
Policies in this area address how the university collects, safeguards, invests and manages its cash resources. They cover cash handling, banking services, liquidity management, investment oversight and related treasury functions to help ensure institutional funds are protected and used responsibly.
Accounting Manual updates
As part of our ongoing improvement efforts, the Accounting Manual is currently undergoing revision to ensure the content remains current. Updated guidance will be issued in each chapter as it becomes available.
Policy Documentation
- Cash: Cash Controls (C-173)
- Cash: Balances of Individual Funds (C-173-13)
- Cash: Campus Cash Collection Deposits (C-173-14)
- Cash: Check Controls (C-173-15)
- Cash: Controlled Disbursements Processing (C-173-15.2)
- Cash: Deposits and Other Credits (C-173-26)
- Cash: Letters of Credit (C-555-42)
- Cash: Petty Cash Disbursements (C-173-61)
- Cash: Unclaimed and Uncashed Checks (C-173-78)
- Cash: Credit and Debit Card Program (C-173-85)
- Policy for Handling Cash and Cash Equivalents (BFB-BUS-49)