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Disbursements Office records


Scope and Contents

Biographical Note

Adminstrative Information

Detailed Description

Box 0

Disbursements Office records, 1969-1999 | Southern Illinois University Special Collections Research Center

By Matt Gorzalski

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Collection Overview

Title: Disbursements Office records, 1969-1999Add to your cart.

Predominant Dates:1969-1977

ID: 3/RG 67/4

Primary Creator: Southern Illinois University at Carbondale. Disbursements Office.

Extent: 0.25 Cubic Feet

Arrangement: The files are arranged by topic or record format.

Subjects: Southern Illinois University Carbondale - Appropriations and expenditures

Languages: English

Scope and Contents of the Materials

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.

Biographical Note

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.

Subject/Index Terms

Southern Illinois University Carbondale - Appropriations and expenditures

Administrative Information

Repository: Southern Illinois University Special Collections Research Center

Access Restrictions: Unrestricted access.

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 Source: unknown

Acquisition Method: 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).

Preferred Citation: [Item], Disbursements Office records, Special Collections Research Center, Southern Illinois University Carbondale.

Box and Folder Listing

Browse by Box:

[Box 1],

Box 1Add to your cart.
Folder 1: Travel Regulations Booklets, 1971, 1977Add to your cart.
Folder 2: "Agenda for Disbursements", 1976Add to your cart.
Folder 3: Disbursements Index, circa 1972Add to your cart.
Folder 4: Disbursements Procedures Manual (1 of 3), 1969Add to your cart.
Folder 5: Disbursements Procedures Manual (2 of 3), 1969Add to your cart.
Folder 6: Disbursements Procedures Manual (3 of 3), 1969Add to your cart.
Folder 7: Policy Correspondence, 1999Add to your cart.

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