Our department’s
purpose is to monitor the accounting transactions for the state appropriations
provided to the University of Houston and the University of Houston
System Administration to ensure that adequate and appropriate accounting
and processing controls are in place. We also review administrative
processes for state appropriation transactions in order to provide
assurance that appropriate procedures are in place to ensure compliance
with the provisions of the General Appropriation Act and relevant
state statutes and regulations. We submit the electronic financial statement
data for the University of Houston, University of Houston - System
Administration and University of Houston System Consolidated to the
Uniform Statewide Accounting System (USAS).
Introduction
An overview of USAS (Uniform Statewide Accounting System) and PeopleSoft
general ledger basic concepts that relate to state appropriation accounting.
Transactions
Processed in State Accounting
An overview of the accounting transactions used to monitor the state
appropriation transaction activity and to insure that transactions
processed through the statewide accounting system (USAS) are accurately
and appropriately reflected in the University of Houston System’s
internal accounting system (PeopleSoft general ledger).
Texas
Higher Education Coordinating Board Programs and Higher Education
Assistance Funds (HEAF)
An overview of the programs and accounting procedures related to the
appropriated funds administered by the Texas Higher Education Coordinating
Board, as well as the HEAF financing provided by Constitutional authority.
Reconciliation
and Analysis
An overview of the processes and procedures related to the automated
reconciliation programs for state cash, state revenues and expenses;
and the analytical process for handling outstanding reconciling items.
Year-End
Process
An overview of the year-end closing cycle processes and procedures
for state appropriation accounting, and an overview of the processes
and procedures for submission of the University of Houston, University
of Houston - System Administration, and University of Houston System
Consolidated electronic financial statement data to the Uniform Statewide
Accounting System (USAS).
Legislative
Appropriations Request (LAR)
An overview of the processes and procedures for preparing state appropriation
accounting documents relevant to the submission of the University’s
biennial appropriation request to the Legislative Budget Board.
Other Sources of
Information for State Appropriation Accounting
