UC Accounting Manual

9. Financial Reporting & External Compliance

Policies in this area ensure the university prepares accurate, timely and compliant financial statements and regulatory submissions. They address GAAP requirements, year-end close, systemwide reporting, state and federal reporting obligations and Uniform Guidance compliance.

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

• Hospitals: Acquisition of Medical Groups (H-576-15)
• Hospitals: Cost Reimbursement by Third Party Sponsors (H-576-18)
• Hospitals: Financial Evaluation Standards (H-576-28)
• Hospitals: Reporting Requirements (H-576-67)