Disbursements Office records, 1969-1999
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Brief Description: The Disbursements Office records is a small collection of policy and procedures manuals and correspondence for Southern Illinois University disbursement functions, as well as university travel policy.  Among the "Agenda for Disbursements" and "Disbursements Index" are organizational charts and short histories and functional descriptions of the Disbursements Office and related units such as General Accounting, Auditor's Office, Bursar, Payroll, and Purchasing.
Held at:
Southern Illinois University Special Collections Research Center
605 Agriculture Dr.
MC 6632
Carbondale, IL 62901
Phone: 618-453-2516
Fax: 618-453-3451
Email: speccoll [at] lib.siu.edu
Record Series Number: 3/RG 67/4
Created by: Southern Illinois University at Carbondale. Disbursements Office.
Volume: 0.25 Cubic Feet
Arrangement: The files are arranged by topic or record format.
Biographical Note for Southern Illinois University at Carbondale. Disbursements Office. :

The Disbursements Office at Southern Illinois University Carbondale was created in October 1963, the result of an external audit.  It was created in an attempt to avoid fraud in the Purchasing Office; the auditors were concerned about the fact that Purchasing issued purchase orders and approved vouchers for payment, a situation in which they saw potential for fraud.  Additionally, General Accounting controlled the posting of the expenditure, the writing of the check, and the disbursement of the check, all of which violated good internal control in the eyes of university officials.

The purpose of the Disbursements Office was to exert internal control over the expenditure of funds through a review of the expenditure in relation to Illinois statutes and university regulations, to facilitate the process of expenditures of university funds, to review each transaction prior to payment, and to sign and distribute university checks.  Specific disbursement activities included: payments for purchases of services, commodities and equipment; payments for inter-departmental purchases or charges, payrolls, and cash transfers between university accounts; payments of scholarships, loans, stipends, and special allowances; reimbursement of travel expenses; and provide information concerning university check signatures, overpayments and duplicate payments, and inquiries concerning payments.

The Disbursements Office reported to the Business Office which reported to the Vice President of Business Affairs.  In 1966, Business Affairs was reorganized into 2 divisions: Business Affairs – Services Division and Business Affairs – Fiscal Division, and Disbursements reported to the latter.  The function of Disbursements then fell under the Office of the Controller, which was created in 1969 but remained vacant until the first Controller was appointed in October 1971.  By 1999, the office had become Disbursements & The International Tax Office with Mike Heath as director.  No Disbursements Office exists as of 2016 and it is unclear when and how the functions were reorganized into the existing SIU Carbondale financial structure and workflow.

Access Restrictions: Unrestricted access.
Subject Index
Southern Illinois University Carbondale - Appropriations and expenditures
Languages of Materials
English [eng]
Rights/Use Restrictions: To quote in print, or otherwise reproduce in whole or in part in any publication, including on the World Wide Web, any material from this collection, the researcher must obtain permission from (1) the owner of the physical property and (2) the holder of the copyright. Persons wishing to quote from this collection should consult Special Collections Research Center to determine copyright holders for information in this collection. Reproduction of any item must contain the complete citation to the original.
Acquisition Notes: unknown  The records in this collection were not formally accessioned.  Instead they were accumulated and compiled together from the boxes of campus publications, reports, flyers, etc. sent to University Archives from Printing and Duplicating (Plant and Service Operations).
PreferredCitation: [Item], Disbursements Office records, Special Collections Research Center, Southern Illinois University Carbondale.