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Table of Contents

• Section 19 Introduction
• 19.1 Unclaimed Property
  • 19.1.1 Definition
  • 19.1.2 Contacting the Owner
  • 19.1.3 Reporting to the Commissioner of Revenue
  • 19.1.4 Institutional Responsibilities
• 19.2 Gifts and Donations
  • 19.2.1 Gift and Donation Reporting
  • 19.2.2 Naming of Places, Colleges or Schools
• 19.3 Payment of Dues to a Chamber of Commerce
• 19.4 Automated System For Delivering State Appropriations to Institutions and Public Libraries
  • 19.4.1 Cash Draws from the Treasury to Institutions
  • 19.4.2 Cash Draws from the Treasury to Libraries
• 19.5 Internal Control Procedures For Wire Transfers
  • 19.5.1 Transfer In
  • 19.5.2 Transfer Out
• 19.6 Sales Tax Collection and Reporting
• 19.7 Employee Group Meals
  • 19.7.1 Employee Group Meals within an Institution
  • 19.7.2 Employee Group Meals Involving Multiple Institutions
• 19.8 Purchase of Food Using Institutional Funds
  • 19.8.1 Food for Students
  • 19.8.2 Food for Volunteers
  • 19.8.3 Food for Employees
  • 19.8.4 Documentation Requirements and Enforcement of Per Diem Limits at Group Events
• 19.9 Non-Employee Travel