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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