No. 15.000 Rev. 0

Financial Management

2.0

Effective Date 1/1/99

3.0

Scope

This policy covers all financial activities carried out under the URA-DOE prime contract.

4.0

Applicability

This policy applies to all employees of Fermilab and Laboratory Users.

5.0

Policy

Budgeting - It is the responsibility of the Director's Office to oversee the budget process. The Director will offer general guidance and define the goals of the laboratory. Division/Section Heads shall insure that methodology is in place to execute the budget process.

Accounting - All financial activities will be carried out in accordance with generally accepted accounting principles, The Department of Energy accounting manuals and orders, the URA contract, Department of the Treasury, Labor, and Health and Human Services regulations.