Business Policies and Procedures Manual
Chapter 30: Finance

Accounting for WSU Monies

BPPM 30.02

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All WSU monies are accounted for by the University Controller’s Office. All WSU organizations, departments, offices and agencies must deposit and maintain their funds with the Controller’s Office. Note: This includes all student organizations recognized by the Union Board. (WAC 504-28-010)

Provided Services

The Controller’s Office provides the following accounting functions:

  • Cashier and deposit (see BPPM 30.52 and BPPM 30.53)
  • Billing
  • Investment
  • Disbursement
  • Maintenance of University accounting records.

WSU Monies

WSU monies include the following:

  • State appropriations.
  • Donations to WSU.
    Note: Donations are initially routed to Advancement Services for receipting (see BPPM 30.70).
  • Grant and contract payments.
  • Revenues from sales or fee collections by WSU entities.
  • Revenues from WSU self-sustaining operations and service centers.
  • Recoveries of expenditure.


See BPPM 30.65 for information regarding monies maintained in commercial bank accounts.

Revisions:  January 2018 (Reviewed); Dec. 1987 (Rev. 69); Mar. 1983 – new policy (Rev. 51).