Policy and Procedures Manual

  1. INTRODUCTION
  2. MISSION AND SYSTEM OF GOVERNANCE
  3. ADMINISTRATION
  4. HUMAN RESOURCES
  5. ACADEMIC AFFAIRS
  6. STUDENT AFFAIRS

Wiregrass Georgia Technical College (WGTC) shall use an accounting system supported by the State of Georgia. The financial statements produced by the system shall be the official financial records of the college. Entries into the accounting system may be summary level transactions that are supported by various subsidiary ledgers and reports.


Wiregrass Georgia Technical College shall process its accounting transactions in accordance with the State Accounting Office and the Department of Audits and Accounts rules and regulations and Generally Accepted Accounting Principles (GAAP).

Cross Reference:
State Board Policy Manual II. A. 2. a. Accounting System*
The Accounting Procedures Manual for the State of Georgia*
Date Approved: November 20, 2009; March 17, 2011

Date Revised: October 18, 2012

*Links Requiring Internet Access

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