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Records & Directives  >  Management Directives > Financial Management (305-325)

Management Directives

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Financial Management (305-325)



  • Open 305-2.pdf 305.2 - Standard Check Endorsement Procedure  05/22/2009
  • Open 305-3.pdf 305.3 - Responsibilities of Comptroller Operations  12/15/2010
  • Open 305-4.pdf 305.4 - Payments to Counties  10/03/2012
  • Open 305-5.pdf 305.5 - Cash Management  05/22/2009
  • Open 305-6.pdf 305.6 - Withholding Payments to Municipalities (Act No. 166 of 1978)  05/01/1997
  • Open 305-7.pdf 305.7 - Interest Penalties for Late Payments  05/11/2009
  • Open 305-8.pdf 305.8 - Commonwealth Bank Accounts and Special Banking Services  06/11/1997
  • Open 305-10.pdf 305.10 - Receipt of Federal Funds by Wire Transfer  01/23/1989
  • Open 305-11.pdf 305.11 - Depositing Checks, Money Orders and Cash  04/23/2012
  • Open 305-12.pdf 305.12 - Accounting, Reporting, and Cash Management of Federal Grants and Contracts  01/25/1999
  • Open 305-15.pdf 305.15 - Processing and Distributing Returned Checks  08/30/1989
  • Open 305-16.pdf 305.16 - Lobbying Certification and Disclosure  07/03/2003
  • Open 305-19.pdf 305.19 - Identification of Boards, Commissions, and Councils  08/15/1997
  • Open 305-20.pdf 305.20 - Grant Administration  05/26/2000
  • Open 305-21.pdf 305.21 - Payments to Local Government and Other Subrecipients  09/23/2005
  • Open 305-22.pdf 305.22 - Commonwealth Licensee Tax Responsibility Program  11/14/2011
  • Open 310-1.pdf 310.1 Amended - Fiscal Guidelines for Federal Reimbursement of Disaster Related Expenditures  01/05/1983
  • Open 310-3r1.pdf 310.3 Revision 1 - Encumbering and Lapsing of Appropriations  08/07/1998
  • Open 310-3.pdf 310.3 - Encumbering and Lapsing of Appropriations  05/04/1998
  • Open 310-9.pdf 310.9 - Purpose and Use of Restricted Receipt and Restricted Revenue Accounts  04/08/2013
  • Open 310-10.pdf 310.10 - Collection, Referral, and Compromise or Write-Off of Delinquent Claims  11/18/2011
  • Open 310-11.pdf 310.11 - Payment and Financial Reporting Requirements for Non-Preferred Appropriations  01/19/1982
  • Open 310-11r1.pdf 310.11 Revision No. 1 - Payment and Financial Reporting Requirements for Non-Preferred Appropriation  10/18/1982
  • Open 310-12.pdf 310.12 - Refunding Erroneously Collected Fees and Charges  04/30/1982
  • Open 310-13.pdf 310.13 - Responsibilities for Comprehensive Annual Financial Reporting  12/21/2012
  • Open 310-14sap.pdf 310.14 (SAP) - General Capital Asset & Other Fixed Asset Accounting & Reporting in SAP  02/03/2003
  • Open 310-15.pdf 310.15 - Agency Federal ID Numbers  06/07/1996
  • Open 310-19.pdf 310.19 - Accounting for Disbursement of Funds for Interagency Agreements, Memorandums of Understanding, and Notifications of Subgrant  10/27/2010
  • Open 310-20.pdf 310.20 - Charging Equipment Expenditures to Federal Programs  08/31/1994
  • Open 310-23.pdf 310.23 - Commonwealth Purchasing Card Program  04/05/2013
  • Open 310-24.pdf 310.24 - Accepting Debit/Credit Cards for Commonwealth Revenues  09/03/2008
  • Open 310-25.pdf 310.25 - Transfers of Revenues or Expenses in SAP  01/10/2011
  • Open 310.26.pdf 310.26 - Vendor Data Management Unit (VDMU) For Agencies Using SAP  09/18/2009
  • Open 310-27.pdf 310.27 - Month-end Closing Processes  12/14/2005
  • Open 310-28.pdf 310.28 - Use of One-Time Vendor Records in SAP  06/16/2006
  • Open 310.29.pdf 310.29 - Using Value (Service) Date in SAP  06/10/2009
  • Open 310-30.pdf 310.30 - Pennsylvania Electronic Payment Program (PEPP)  05/22/2009
  • Open 310.31.pdf 310.31 - Purchase Order Receiving, Invoice Processing and Invoice Reconciliation Processes  05/11/2009
  • Open 310.32.pdf 310.32 - Voyager Fleet Card Invoice Processing for Agencies Using SAP  07/20/2009
  • Open 310.33.pdf 310.33 - Processing Electronic Invoices in SAP  08/21/2009
  • Open 310.34.pdf 310.34 - Use of Agency-Level Dun & Bradstreet Data Universal Numbering System (DUNS) Numbers in Applications for Federal Grants and Cooperative Agreements  09/18/2009
  • Open 310.36.pdf 310.36 - Identifying, Recording, and Reporting Computer Software as a Capital Asset  12/10/2009
  • Open 310.37.pdf 310.37 - Approving, Monitoring, and Accounting for New Information Technology Application Projects  07/20/2012
  • Open 315-1.pdf 315.1 - Calculation and Payment of Statutory Salaries  01/03/2011
  • Open 315-6.pdf 315.6 - Employees' Requests for State or Federal Income Tax Withholding  05/24/2011
  • Open 315-8.pdf 315.8 - Restitution of Overpayments  10/01/1997
  • Open 315-9.pdf 315.9 - Withholding of Delinquent Local Taxes from Employees' Paychecks  08/30/2011
  • Open 315-13.pdf 315.13 - Payment of Wages, Salary, Benefits, and Travel Expenses to Survivors of Deceased Employes  08/19/1996
  • Open 315-14.pdf 315.14 - Maintenance Charges for Employees Residing or Subsisting in Commonwealth Facilities  10/16/2013
  • Open 315-15.pdf 315.15 - Withholding of Pennsylvania Higher Education Assistance Agency Loans from Employee Pay  08/30/2011
  • Open 315-16.pdf 315.16 - Payment of Annuitant Medical and Hospital Benefits  06/21/2013
  • Open 315-17.pdf 315.17 - Direct Deposit of Pay and Travel Reimbursements  02/11/2013
  • Open 315-20.pdf 315.20 - Taxability of the Use of State-Provided Vehicles  05/01/2013
  • Open 315-22.pdf 315.22 - Preparation and Filing of Federal Forms 1099 and 1096  01/03/1995
  • Open 315-25.pdf 315.25 - Pennsylvania Personal Income Tax  11/22/2011
  • Open 315-26.pdf 315.26 - Backup Withholding on Missing and or Incorrect Taxpayer Identification Numbers  01/24/1994
  • Open 315-26r1.pdf 315.26 Revision No. 1 - Backup Withholding on Missing and/or Incorrect Taxpayer Identification Numbers -- Revision No. 1  03/25/1994
  • Open 315-27.pdf 315.27 - Recoupment of Conversion Pay Amounts  05/04/1992
  • Open 315-28.pdf 315.28 - Taxability of State-Provided Parking  02/01/2011
  • Open 325-2.pdf 325.2 - Audit Inquiry Relative to Agency Litigation, Claims, and Assessments  09/12/2008
  • Open 325.3.pdf 325.3 - Performance of Audit Responsibilities  01/10/2011
  • Open 325.5.pdf 325.5 - State Level Single Audit Costs  08/17/2009
  • Open 325.6.pdf 325.6 - Auditing Computer-Based Systems  01/10/2011
  • Open 325-7.pdf 325.7 - Implementation of the Commonwealth's State-Level Single Audit Process  08/20/2009
  • Open 325-8.pdf 325.8 - Remedies for Recipient Noncompliance with Audit Requirements  08/17/2009
  • Open 325.9.pdf 325.9 - Processing Audits of Federal Pass-Through Funds  07/16/2013
  • Open 325.10.pdf 325.10 - Review of Auditor General, Treasury, Legislative Budget and Finance Committee, and Other Audit Reports  08/27/2009
  • Open 325.11.pdf 325.11 - Evaluating Agency Internal Controls and Financial Risk through Self Assessment  05/17/2012