001.2 Structure of the FPM

The Manual's first four sections (100 - 400) are organized by account types that an employee deals with when completing a financial transaction: revenue and receivables, expenditures and payables.

The next five sections (500 - 900) are organized by major financial management functions such as Reporting and Analysis (section 500) and Fiscal Year End Processing (section 800).

Section 1000 provides general ledger and operating ledger account code details.

Section 1100 provides documentation on Banner processing. This section can serve as a refresher for staff who do not use Banner FIS on an everyday basis, but it is not a replacement for Banner FIS training.

The remaining sections (1200 - 1400) include Records Retention Requirements (section 1200), External Policies (1300) and a Manual Revision Record (section 1400).