Internal Controls

Find internal controls information and resources from Accounting Services at Central Michigan University.

Best Business Practices and Internal Control

The internal control procedures and business practices described here help ensure the reliability and quality of CMU accounting processes.

Bonds and Debt Service

Find bond and debt service information, including reconciling unexpended bond funds, maintenance of debt service schedules, and calculating and requesting bond fund draws.

Create, Modify or Reuse Cost Center Numbers

How to create a new cost center, modify an existing cost center, or reuse an inactive cost center number.

Grant Internal Controls

Internal control processes and procedures for Grant Accounting at Central Michigan University.

Weekly and monthly internal controls

Internal controls information and resources for weekly and monthly accounting practices.

Year-End Internal Controls

Year-end internal control resources, including information about bookstore inventory, posting commitment carryforward accounts, and preparing annual financial statements.