White Papers and Processing Standards HomeFinancial ControlResource InformationWhite Papers and Processing Standards Resources File Type Authority and the Propriety of Expenditures 05/2019 DOCX Basis of Accounting — Modified Accrual and the Budgetary Basis 09/01/04 PDF Calculating Reversions to the State General Fund 05/01/99 PDF Providing Meals and State Owned Vehicles to Employees 07/12/02 PDF Reimbursing Employees for Business use of Personal Cell Phones Audit 04/22/02 PDF