Statewide Financial and MAPS Policies
On July 1, 2011, the state of Minnesota transitioned from Minnesota Accounting and Procurement System (MAPS) to Statewide Integrated Financial Tools (SWIFT). The MAPS policies are in the process of being rewritten and will be known as Statewide Financial Policies. Please contact MMB's Agency Assistance if you have any questions.
Chapter 1- Financial Management & Reporting
0101-07 Revenue Source Code Listing
0102-01 Internal Control Policy | word version
This statewide financial policy supersedes MAPS policy 0102-01 Internal Control.
Related Procedures and/or forms
0102-02 Office of Legislative Auditor Audit Report Monitoring Policy | word version
This statewide financial policy supersedes MAPS policy 0102-02 OLA Audit Monitoring. Related Procedures and/or forms
0103-01 Code of Conduct Policy | word version
This statewide financial policy supersedes MAPS policy 0103-01 Code of Conduct.Related Procedures and/or forms
0104-02 Periodic Financial Reporting Requirements
0104-03 Financial Reporting of Accounts Receivable Policy | word version
This statewide financial policy supersedes MAPS policy 0104-03 Financial Reporting of Accounts Receivable
Related Procedures and/or forms
0105-00 Indirect Costs | word version
0106-00 Capital Asset Reporting
0106-04 Construction-In-Progress Reporting
0106-05 Infrastructure Reporting
0106-06 Accounting for Internally Generated Software
0107-03 MAPS Document Preparation and Entry
0108-01 Internal Service Rate Approval | word version
This statewide policy supersedes MAPS policy 0108-01 Internal Service Fund Rate Approval
0109-01 Records Management Policy | word version
This statewide financial policy supersedes MAPS policy 0109-01 Records Management Policy.
Chapter 2- Chart of Accounts
NOTE: These policies are no longer active:
0206-01 Balance Sheet Accounts (superseded by 0202-01)
0211-01 Reporting Category
This statewide financial policy supersedes MAPS policy 0201-01 Funds.Related Procedures and/or forms
0202-01 Balance Sheet Accounts Policy | word version
This statewide financial policy supersedes MAPS policy 0202-01 Balance Sheet Accounts Policy and MAPS policy 0206-01 Balance Sheet Accounts.Related Procedures and/or forms
0208-01 Revenue Source Codes (RSRC)
Chapter 3- Budgeting Functions
0302-01 Capital Appropriations
0302-02 Capital Appropriations With Matching Requirements
0302-03 Capital Appropriations With Other Legal Requirements
0302-04 Capital Appropriations With Program Funding Review Requirements
0303-01 Temporary Budgets For Direct Appropriation Accounts
0304-04 Review of Federal Fund Applications and Awards
Related Procedures and/or forms
0305-01 Balance Forward Amounts
Related Procedures and/or forms
Related Procedures and/or forms
Related Procedures and/or forms
0306-04 Temporary Cash Flow For Non-Federal Funds
Related Procedures and/or forms
0307-01 Appropriation Transfers
Related Procedures and/or forms
0307-02 Intragovernmental Transactions Within MAPS
0307-03 Intra-Fund Transfers Between Programs
Related Procedures and/or forms
Related Procedures and/or forms
0309-01 Budgeting For Revenue Refunds | word version
Related Procedures and/or forms
0311-01 Fees/Departmental Earnings Review | word version
This statewide financial policy supersedes MAPS policy 0311-01 Fees/Departmental Earnings Review
Chapter 4- Grants, Projects & Jobs
0401-01 Grants Management - Availability of Funds
0402-01 Federal Cash Management: Accounting for and Reporting on the Transfer of Funds between the Federal Government and the State | word version
This statewide financial policy supersedes MAPS policy 0402-01 Federal Cash Management: Accounting for and Reporting on the Transfer of Funds between the Federal Government and the State
Related Procedures and/or forms
0402-02 Single Audit: Accounting for & Reporting of Federal Financial Assistance
0402-03 Single Audit: Responsibilities Concerning Subrecipients of Federal Financial Assistance | word version
This statewide financial policy supersedes MAPS policy 0402-03 Single Audit: Responsibilities Concerning Subrecipients of Federal Financial Assistance Related Procedures and/or forms
Chapter 5- Accounts Receivable
NOTE: These policies are no longer active:
0503-01 Managing and Reporting Accounts Receivables (superseded by 0501-01)
0503-02 Charging Interest on Past Due Receivables (superseded by 0501-01)
0503-03 Monitoring Activities and Balances (superseded by 0501-01)
0506-01 Advanced Collection Actions
0506-07 Accounting for the Two-Tier Collection Cost
0501-01 Managing & Reporting Accounts Receivable Policy | word version
This statewide financial policy supersedes MAPS policy 0501-01 Establishing a Customer and MAPS policy 0503-01, 0503-02, Combined with 0503-03.
0502-01 Establishing and Billing a Receivable
0502-02 Establishing a Recurring Receivable
0504-01 Debt Collection Process and Actions Policy | word version
This statewide financial policy supersedes MAPS policy 0504-01 Processing Receipts & Crediting Accounts.Related Procedures and/or forms
0505-01 Writing-off Uncollectible Accounts Policy | word version
This statewide financial policy supersedes MAPS policy 0505-01 Receivable Collection Process and Actions.
0505-02 Using MAPS to Send Follow-up Invoices on Past Due Accounts
0505-03 Loan Collection Policies
0506-05 Using Revenue Recapture
0507-01 Writing-off Uncollectible Accounts
Chapter 6- Revenue & Receipts
0601-01 New Deposit Accounts (formerly 0602-01)
Related Procedures and/or forms
0602-03 Recording & Depositing Receipts | word version
Related Procedures and/or forms
0602-04 Receipt Modification,Correction
0602-05 Recording & Depositing Electronic Transfers (CRWs)
0602-06 Daily Deposit Waiver Policy | word version
This statewide financial policy supersedes MAPS policy 0602-06 Daily Deposit Waiver.Related Procedures and/or forms
0602-09 Sales Taxes Collected by State Agencies
0602-11 Seminar and Workshop Fees
Related Procedures and/or forms
0603-02 Payment of State Vehicle Registration Fees and SalesTaxes (MAPS Accounting Component)
0608-01 Imprest Cash Funds, Establishing or Increasing
0608-02 Imprest Cash Funds, Using and Reimbursing
0608-03 Imprest Cash Funds, Reduction of
0610-00 Rule Variance Fees--Deposits, Refunds, and Transfers
Chapter 7- Procurement
0701-01 Prompt Payment Processing
0701-02 MAPS Purchasing Document Types
0702-01 Encumbrances in MAPS and Point of Entry
0702-02 Obligations Incurred Before Funds were Properly Encumbered,Budgeted
Related Procedures and/or forms
0702-06 Changing Encumbrances and Correcting Expenditures During the Fiscal Year
0702-07 Changing Encumbrances After Close of the Accounting Year (POF)
Related Procedures and/or forms
0702-09 Credit Agreements (Purchasing Card & WEX Card)
0703-00 Purchasing Goods and Services
0703-02 Authority for Local Purchase (ALP)
0703-03 Purchasing Goods Using a Commodity Contract or Price Contract
0703-07 Purchasing Goods from Other State Agencies
0703-09 Purchasing Non-Professional,Technical (non-P,T) Services
0704-01 Ordering Supplies from Central Stores
0704-03 Purchasing Single Source Items
0704-04 Proprietary Advertising
0704-06 Purchasing Perishable Food Items
0705-01 Building and Construction Contracts
0705-02 Professional,Technical Service Annual Plans
0705-04 Master Professional,Technical Service Contracts
0705-05 Interagency Agreements
Chapter 8- Expenditures
0801-01 Maintaining Vendor File Information
0803-01 Payment Requests, Preparation and Approval
Related Procedures and/or forms
0803-02 Warrant Special Handling
0803-03 Lost or Destroyed Warrants
0803-05 Three Way Match Requirement For All Procurement Component Payments
0803-06 Board,Council Member Compensation
0805-02 Payment of Tort and Other Claims
0807-01 Sales Taxes on State Agency Payments (See Also 0602-09) | word version
This statewide financial policy supersedes MAPS policy 0807-01 Sales Taxes on State Agency PaymentsRelated Procedures and/or forms
0807-02 Entertainers' and Speakers' Fees Payments and State Tax Withholding
0807-03 Excise Tax on Gasoline
0807-04 Cellular Telephones, Air Time and Service-Purchase and Payment
0809-07 Department Head Expenses (MAPS Accounting Component)
Related Procedures and/or forms
Chapter 9- Closing the Fiscal Year
Chapter 10- Reporting
1002-02a Access to Data of a Private Nature for Reporting and Analysis Purposes
1002-03 Information Access Training
1003-00 Information Access Data Warehouse Management
1003-03a Information Access Data Warehouse Tools and Installation
Chapter 11-System Administration
1101-01 Requesting a Mainframe Logon ID
1101-02 Requesting Basic Access to MAPS
Related Procedures and/or forms
1101-07 Security and Access Policy | word version
This statewide financial policy supersedes MAPS policy 1101-07 Security and Access.Related Procedures and/or forms
Chapter 12- Specific Agency Policies
1201-01 City & County and School District Credit Enhancement Default Payment Policy | word version
This statewide financial policy supersedes MAPS policy 1201-01.
Related Procedures and/or forms