The Finance Unit (FU) serves as the primary organizational structure responsible for managing the financial resources, planning, and overall fiscal health of the university. This unit oversees the development, implementation, and monitoring of the university’s financial policies and procedures. It ensures that financial resources are efficiently allocated, controlled, and utilized to support the university’s strategic goals and objectives.

The Finance Unit is composed of three key offices that specialize in distinct aspects of the university’s financial operations:

1. Accounting Office (AO)
   The Accounting Office is responsible for the management of financial records, reporting, audits, and compliance with legal and institutional financial standards. This office ensures accurate and timely preparation of financial statements, processes payments, and maintains proper documentation for all financial transactions. It plays a key role in providing financial data for decision-making and ensuring the integrity of financial operations.
   The Accounting Office operates under the direct supervision of the Chief Finance Department and reports to the same. It implements policies outlined in the ASU Financial Management Manual and related guidelines.

2. Budget Office (BO)
   The Budget Office manages the preparation, allocation, and monitoring of the university’s budget. It is responsible for analyzing revenue and expenditure forecasts, providing recommendations for budget adjustments, and ensuring resources are distributed effectively to meet the university’s priorities. This office supports strategic financial planning by ensuring compliance with budgeting policies and promoting financial sustainability.
   The Budget Office operates under the direct supervision of the Chief Finance Department and reports to the same. It implements policies outlined in the ASU Budget Management Manual and other financial guidelines.

3. Cashier Office (CO)
   The Cashier Office is responsible for the processing and management of all cash transactions within the university. This includes the collection of fees, payments, and fines, as well as the issuance of receipts and the recording of all cash-related transactions. The office ensures that all financial exchanges are handled efficiently and in compliance with university policies regarding cash management.
   The Cashier Office operates under the direct supervision of the Chief Finance Department and reports to the same. It implements cash handling policies as outlined in the ASU Cash Handling Manual and other related financial procedures.

Each office within the Finance Unit plays a crucial role in supporting the financial operations of the university, ensuring that all financial processes are efficient, transparent, and aligned with institutional goals. The Finance Unit reports directly to the Chief Finance Department, which supervises the overall implementation of financial policies and strategies.