Policies and procedures can be classified as operational or administrative.
"Operational" refers to the activities conducted in your office or department to directly achieve your main objectives. Generally, these activities are specific to your operation because, after all, your unit – not another - is the one that does the things it does! Internal Audit's operational activities, for example, include audit and consulting activities. Student Financial Aid's operational activities include advising and processing loans and scholarships.
"Administrative" refers to the activities performed in support of your unit's objectives. These activities are usually performed in some fashion in most units. Both Internal Audit and Student Financial Aid departments generate or keep records and reports; expend, collect and budget money; and hire and develop employees, to name just a few common administrative activities.
Because both types of activities are important to your department's ultimate success, you should prepare and include in your manual policies and procedures for both types of activities, too. For example, your prime operating objective may be to collect revenue. You will want to include detailed instructions on how to process cash receipts, along with details of who performs each task, when they perform them, and the like. Your office may also employ several students. Although student payroll processing is handled by the payroll department and is not your operational responsibility, the payment of your students does affect your own "bottom line." Because it's part of your support functions, you should also include detailed instructions on the tasks involved in processing payroll for your student employees, from time collection and authorization to labor distribution report review and reconciliation.