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Management Directives

Financial Management (305-325)

 
Date Document
​04/08/2021
305.03 - Responsibilities of Comptroller Operations
05/22/2009 305.2 - Standard Check Endorsement Procedure
07/22/2022
305.04 Amended - Payments to Counties
05/22/2009 305.5 - Cash Management
05/01/1997 305.6 - Withholding Payments to Municipalities (Act No. 166 of 1978)
03/10/2014 305.7 - Interest Penalties for Late Payments
06/11/1997 305.8 - Commonwealth Bank Accounts and Special Banking Services
01/23/1989 305.10 - Receipt of Federal Funds by Wire Transfer
04/23/2012 305.11 - Depositing Checks, Money Orders and Cash
01/25/1999 305.12 - Accounting, Reporting, and Cash Management of Federal Grants and Contracts
08/30/1989 305.15 - Processing and Distributing Returned Checks
07/03/2003 305.16 - Lobbying Certification and Disclosure
11/18/2019 305.19 - Identification of Boards, Commissions, Councils, Advisory Committees, and Authorities
03/02/2018 305.20 - Grant Administration
05/10/2022
305.21 - Federal Award Payments to Local Governments and Other Subrecipients
11/14/2011 305.22 - Commonwealth Licensee Tax Responsibility Program
01/05/1983 310.1 Amended - Fiscal Guidelines for Federal Reimbursement of Disaster Related Expenditures
04/04/2018
310.3 - Encumbering and Lapsing of Appropriations
01/09/2020 310.9 - Purpose and Use of Restricted Receipt and Restricted Revenue Accounts
11/18/2011 310.10 - Collection, Referral, and Compromise or Write-Off of Delinquent Claims
11/23/2021
310.12 - Refunding Fees and Charges Collected in Error
11/10/2021
310.13 Amended - Responsibilities for Annual Comprehensive Financial Reporting
05/16/2022
310.14 Amended - Capital Asset Accounting and Reporting
11/01/2021
310.15 Amended - Tax Identification Numbers Assigned to  the Commonwealth and its Agencies
09/04/2020
310.19 - Accounting for Disbursement of Funds for Interagency Agreements, Memorandums of Understanding, and Notifications of Subgrant
04/05/2013 310.23 - Commonwealth Purchasing Card Program
11/18/2019 310.24 - Accepting Electronic Payments for Commonwealth Revenues
01/10/2011 310.25 - Transfers of Revenues or Expenses in SAP
05/12/2022
310.28 - Use of One-Time Vendor Records in SAP
05/13/2022
310.29 - Using Value Date or Service in SAP
11/01/2021
310.31 Amended - Purchase Order Receiving, Invoice Processing and Invoice Reconciliation Processes
02/12/2020
310.32 - Fuel Card Invoice Processing
02/01/2022
310.33 - Processing Electronic Invoices in SAP
02/09/2022
310.34 Amended - Use of Agency-Level Unique Entity Identifiers (UEI) in Applications for Federal Grants and Cooperative Agreements
12/10/2009 310.36 - Identifying, Recording, and Reporting Computer Software as a Capital Asset
07/20/2012 310.37 - Approving, Monitoring, and Accounting for New Information Technology Application Projects
05/17/2022
310.38 Amended - Commonwealth Loan Accounting, Financial Management, and Reporting
​11/18/2021
310.39 - ​Establishment, Collection, and Management of Master Data for Customers, Vendors, and Business Partners
​07/16/2021
310.40 – Automated Clearing House (ACH) Payments
​09/15/2021
310.41 - Reporting of General Tort Fund Claims
​05/13/2022
310.42- Preparation and Management of Closing Activities
​02/01/2022
315.01 - Calculation and Payment of Statutory Salaries
​05/12/2022
315.06 - State or Federal Income Tax Withholding from Employee Pay
​03/26/2021
315.08 Amended - Restitution of Overpayments and Collection of Employee Debts
​11/23/2021
315.09 - Withholding of Delinquent Local Taxes from Employee Pay
07/22/2022
315.13 Amended - Payment of Wages, Salary, Employee Benefits, and Travel Expense Reimbursements Due Deceased Employees
10/16/2013 315.14 - Maintenance Charges for Employees Residing or Subsisting in Commonwealth Facilities
11/01/2021
315.15 Amended - Withholding of Pennsylvania Higher Education Assistance Agency Loans from Employee Pay
06/21/2013 315.16 - Payment of Annuitant Medical and Hospital Benefits
05/17/2022
315.17 Amended- Direct Deposit of Pay and Travel Reimbursements
09/05/2018
315.20 Amended - Taxability of the Use of State-Provided Vehicles
11/22/2011 315.25 - Pennsylvania Personal Income Tax
11/18/2021
315.26 - Backup Withholding on Missing and or Incorrect Taxpayer Identification Numbers
01/19/2021
315.27 - Recovery of Conversion Payments
02/01/2022
315.28 - Taxability of State-Provided Parking
​07/26/2022
315.30 Amended - Local Services Tax
​11/24/2021
315.31 – Preparation, Distribution, Processing and Filing of Internal Revenue Service Forms 1099
​11/01/2021
325.02 - Audit Inquiry Relative to Agency Litigation, Claims, and Assessments
01/10/2011
325.03 - Performance of Audit Responsibilities
​01/10/2011
325.06 - Auditing Computer-Based Systems
​11/18/2021
325.07 Amended - Implementation of the Commonwealth's State-Level Single Audit
​11/24/2021
325.08 Amended – Remedies for Recipient Noncompliance with Audit Requirements
​01/10/2022
325.09 Amended – Processing Subrecipient Single Audits of Federal Pass-Through Funds
08/27/2009 325.10 - Review of Auditor General, Treasury, Legislative Budget and Finance Committee, and Other Audit Reports
10/01/2021
325.12 Amended- Standards for Enterprise Risk Management in Commonwealth Agencies
​11/22/2017325.13 - Service Organization Controls