Business Procedures Manual

Fiscal Affairs Division

Section 1 Introduction

(Last Modified on February 25, 2016)

The ÖгöÉÙ¸¾ÊÓƵ System of Georgia (ÖгöÉÙ¸¾ÊÓƵ) is an organizational unit of the State of Georgia, under the governance of the Board of Regents, engaged in business activities. The ÖгöÉÙ¸¾ÊÓƵÖгöÉÙ¸¾ÊÓƵ™s accounting policies conform with accounting principles generally accepted in the United States of America (GAAP) applicable to public colleges and universities engaged in business-type activities as prescribed by the Governmental Accounting Standards Board (GASB) and the State of GeorgiaÖгöÉÙ¸¾ÊÓƵ™s statutory basis of accounting (Budget Funds) reported in the State of Georgia Budgetary Compliance Report (BCR).

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