Listing policies

Name File Division Last Revision Date Summary
A&C Cash Float Loan Policy - General Fund Proceeds in Advance of Bond Issuance OAC_Cash_Float_Loan_Policy_07_01_2023.pdf OAC 2023-08-04 To provide guidance to state personnel regarding the policies and procedures for the advancement of general fund proceeds prior to bond issuance
A-77 Grants Management System Conversion A-77_Grants_Management_System_Conversion_04_15_2022.pdf OAC 2022-04-13 To establish rules and regulations for the adoption of the Grants Management System (GMS).
A-78 Accounts Receivable Policy A-78_Accounts_Receivable_Policy_041223.pdf OAC 2023-04-12 To provide guidance to state personnel regarding the appropriate recording of accounts receivable transactions.
A-79 Retainage and Retainage Payable A-79_Retainage_Policy_041223.pdf OAC 2023-04-12 To provide guidance on accounting for retainage on government contracts.
Accounting and Financial Reporting for Impairment of Capital Assets and Insurance Recoveries A-65_ImpairmentOfCaptialAssets.pdf OAC 2016-03-18
Accounting for Interagency Cooperative Agreements AC_110_A-10_Accounting_for_Interagency_Cooperative_Agreements.pdf OAC 2003-07-01 This is the applicable policy and guidelines for dealing with interagency cooperative agreements.
Appointment of Authorized Agents A-6_Appointment_of_Authorized_Agents_12_01_14.pdf OAC 2014-12-01 To relieve directors of certain responsibilities, an authorized agent may act on behalf of the appointing director.
Bank Depository Accounts A-44_BankDepositoryAccounts.pdf OAC 2016-10-28
Bond Fund Expenditures AC_217_E-17_Bond_Fund_Expenditures.pdf OAC 2003-05-01 Guidelines governing the expednitures of bond funds.
Cash Receipts Cut-Off and Revenue Recognition AC_161_A-61_Cash_Receipts_Cut-Off_and_Revenue_Recognition.pdf OAC 2014-01-23 Polciy aimed at ensuriong that the state is consistent with its financial reporting with the modified accrual basis.
Emergency Food Purchases (state closure) A-68_Emergency_Food_Purchases__State_Closure_.pdf OAC 2015-02-01 Guidelines governing food purchases during a state of emergency.
Emergency Food Purchases - EMA A-68a_EmergencyFoodPurchases.pdf OAC 2018-09-07 Policy allows EMA to use a state purchase card for food for EMA staff when required to work outside normal shift due to preparation, or response to an emergency/disaster.
Employer Provided Vehicles AC_151_A-51_Employer_Provided_Vehicles_revised_Oct_2014.pdf OAC 2014-01-14 Rules and regulations governing the use and the accountability of State Agency vehicles
Expedited Payment Discount A-74_ExpeditedPaymentDiscount.pdf OAC 2018-07-01 To provide an opportunity for expedited payment for State vendors, while also reducing the cost to the State through discounts.
Expenditure Recognition and Accounts Payable Cut-Off A-62_Expenditure_Recognition_and_Accounts_Payable_Cut_Off_041223.pdf OAC 2023-04-12 Policy provides guidance to state departments, agencies, and personnel regarding the appropriate recording of expenditures and accounts payable transactions.
EZ-Pass for State Use Policy A-67_EZ-Pass_for_State_Use_Policy_12_01_14.pdf OAC 2014-12-01 Guidelines governing state employee usage of E-Z Pass Business responders
Federal Account Management A-16_Federal_Account_Management.pdf OAC 2019-07-01 The purpose of this policy is to provide guidance to state agencies on how to manage the cash balances in their federal accounts more effectively.
Fiscal Year-End Payroll Accrual 126_A-26_Fiscal_Year-end_Payroll_Accrual_10-11-16.pdf OAC 2016-10-11 At the end of each fiscal year, the Office of Account and Control charges accrued payroll costs to appropriation accounts that normally have payroll cjharges. The purpose of the accrual is to comply wih the principals of accrual accounting by recognizing payroll expenditures in the period the related services are actualloy performed.
Impairment of Capital Assets AC_165_A-65_Impairment_of_Capital_Assets_03-18-16.pdf OAC 2014-04-02 Starting in 2006, this policy ensures that the State of Rhode Island is compliant with the GASB Statement No. 42 , Accounting and Financiual Reporting for Impairment of Capital Assets and Insurance Recoveries.
Imprest Checking Accounts A-15a_Imprest_Checking_Accounts_9-13-19.pdf OAC 2019-05-17 The policy/procedure applies to State departments and agencies that 1) wish to establish a new imprest checking account and/or 2) are currently managing one or more imprest checking accounts.