Finance Departments:
Financial Reporting
Mission Statement
Our department’s purpose is to monitor the accounting transactions for the state appropriations provided to the University of Houston and the University of Houston System Administration to ensure that adequate and appropriate accounting and processing controls are in place. We also review administrative processes for state appropriation transactions in order to provide assurance that appropriate procedures are in place to ensure compliance with the provisions of the General Appropriation Act and relevant state statutes and regulations. Our department coordinates accounting activities related to state appropriations for the other University of Houston System components. We submit the electronic financial statement data for the University of Houston, University of Houston - System Administration and University of Houston System Consolidated to the Uniform Statewide Accounting System (USAS).
 
Manual of Procedures
Table of Contents
Introduction
An overview of USAS (Uniform Statewide Accounting System) and PeopleSoft general ledger basic concepts that relate to state appropriation accounting.
Transactions Processed in State Accounting
An overview of the accounting transactions used to monitor the state appropriation transaction activity and to insure that transactions processed through the statewide accounting system (USAS) are accurately and appropriately reflected in the University of Houston System’s internal accounting system (PeopleSoft general ledger).
Texas Higher Education Coordinating Board Programs and Higher Education Assistance Funds (HEAF)
An overview of the programs and accounting procedures related to the appropriated funds administered by the Texas Higher Education Coordinating Board, as well as the HEAF financing provided by Constitutional authority.
Reconciliation and Analysis
An overview of the processes and procedures related to the automated reconciliation programs for state cash, state revenues and expenses; and the analytical process for handling outstanding reconciling items.
Year-End Process
An overview of the year-end closing cycle processes and procedures for state appropriation accounting, and an overview of the processes and procedures for submission of the University of Houston, University of Houston - System Administration, and University of Houston System Consolidated electronic financial statement data to the Uniform Statewide Accounting System (USAS).
Legislative Appropriations Request (LAR)
An overview of the processes and procedures for preparing state appropriation accounting documents relevant to the submission of the University’s biennial appropriation request to the Legislative Budget Board.
 
Other Sources of Information for State Appropriation Accounting
Texas State Comptroller Fiscal Management (FMX) login (user id required)
Texas Statutes - Education Code
Legislative Budget Board – Legislative Budget Estimates 2006-2007 Biennium
Texas Higher Education Coordinating Board
State Government Accounting Internet Reporting System (SIRS) login (user id required)
University of Houston Division of Administration & Finance references
 
State Appropriation Accounting Contacts
Elbia Raquel Scarone,
State Appropriation Accounting Manager (713-743-8724)
Administers and coordinates accounting for state appropriated funds; submits the electronic financial statement data to the statewide accounting system; provides state appropriation accounting information to other University of Houston departments and the other University of Houston System components’ state appropriation accounting departments.
Areas of Responsibility
Manages and monitors:
      State appropriated funds
      Year-end accounting process for state appropriated funds
      Benefits proportional
      Binding Encumbrances
Provides accounting information for state appropriations to the following departments:
      Budget
      Financial Aid
      Contracts and Grants
      Finance
      Accounts Payable
      University of Houston System components’ state appropriation departments

Click here to send Raquel Scarone an e-mail message.

Robert G. Watts,
Accountant I (713-743-8725)

Reconciles state appropriation cash and revenue; records accounting transactions related to the state appropriated funds.
Areas of Responsibility
Prepares accounting transactions for:
      General Appropriation Act spending authority (USAS budget load)
      State non-payroll overpayment remission to state
      General Revenue - Dedicated remission to state
      License plate scholarship revenue and allocation to UH System components
      Unemployment and workers compensation insurance
Reconciles:
      State appropriation cash
      State appropriation revenue

Click here to send Robert G. Watts an e-mail message.

Dante Banks,
Accountant II (713-743-8738)
Reconciles expenses of state appropriations; reconciles accounts receivable from the state; records accounting transactions related to the state appropriated funds.
Areas of Responsibility
Prepares accounting transactions for:
      Benefits spending authority (USAS budget load)
      Establishing spending authority for other state appropriations not in the General Appropriation Act       (USAS budget load)
      Central services revenue
      Expenditure transfers between state appropriations
      HEAF allocations
      Shared appropriations
      Allocation of salary and benefits between authorized appropriations
Reconciles:
      Expenses of state appropriations
      State accounts receivable

Click here to send Dante Banks an e-mail message.

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Last updated on 4/28/06
Comments to: CChan@central.uh.edu or SCho@central.uh.edu

Division of Admin & Finance