The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval.

This Chapter provides an overview of:

• Expenditure Policies
• Record Retention
• Payment Certification Requirements
• Agency Payment Preparation and Submittal to OSC
• Unique Payment Situations
• OSC Audit Process
• Payment Processing
• Post-Payment Activities
• Special Considerations

Guide to Financial Operations

REV. 03/19/2012