Office of Institutional Compliance

University Policy Library

Financial

Accounting and Financial Oversight
Budget
Cash Management and Investments
Equipment and Inventory
Purchasing and Payment
Travel
Miscellaneous

Accounting and Financial Oversight

Policy Title	Related Procedures	Governing Regents Policies
Agency Funds	Establishment and Use of Agency Funds	none
Charging of Facilities and Administrative/Indirect Costs to Sponsored Projects	Charging Facilities and Administrative (Indirect) Costs to Sponsored Projects Requesting Facilities and Administrative (Indirect) Cost Reductions Sharing Indirect Cost Recovery Among Collaborating Colleges/Intercollegiate Centers/University-wide Centers	none
Classifying and Recording Sponsorships for University-Hosted Events/Activities	Handling Sponsorships and Related Registrations	Gift Solicitation and Acceptance Accepting and Managing Gifts
Effort Certification	Effort Certification for Certifiers Documenting Effort Outside of ECRT	none
Fixed Price Contracts, Including Clinical Trials	Fixed Price and Fixed Fee Contract - Closeouts Industry-Sponsored Clinical Trial Research Agreements and Payments	none
General Accounting	Non-Monetary Financial Transactions University Accounting and Reporting	none
Managing Billings to and Receivables from External Customers	Creating a Billing Collection and Write-off of Outstanding Receivables Moving Uncollectible Costs to Non- Sponsored Programs Receiving Payment	none
Managing Program Income Earned on Sponsored Projects	Handling Program Income at Proposal Time Handling Program Income During the Project Period Handling Program Income at Project Closeout	none
Managing University Capital Equipment	Capital Equipment Acquisition: Donations Capital Equipment Acquisition: External Transfer Capital Equipment Acquisition: Furnished by a Sponsor Capital Equipment Acquisition: Internal Sales Capital Equipment Purchases Capital Equipment Acquisition: Purchase Capital Equipment Administration: Federal Reporting and Compliance Capital Equipment Administration: Off-Campus Use Capital Equipment Administration: Transfers Capital Equipment Disposals: Donating Capital Equipment Disposals: Selling Capital Equipment Purchased with Sponsored Funds from NSF Grants, NIH Grants or Non-Federal Grants Capital Equipment Disposals: Selling Capital Equipment Purchased with Sponsored Funds (does not include NSF Grants, NIH Grants and Non-Federal Grants) Capital Equipment Disposals: Scrap, Recycle or Cannibalize Capital Equipment Disposals: Selling Capital Equipment Assets to External Entities or Employees Capital Equipment Disposals: Trade-In Capital Equipment Disposals: Transfer to Another Institution	none
Offering Cost Sharing (including Matching and In-Kind Contributions) on Sponsored Projects	Handling Cost Sharing (including Matching and In-Kind Contributions)	none
Processing, Documenting, and Approving Financial and Accounting Transactions	Adjusting/Correcting Non-Payroll Accounting Transactions Adjusting/Correcting Payroll Accounting Transactions EFS Preparer and Approver Expectations and Issue Resolution Guidelines for Approvals and Routing of Financial Transactions for Departmental Approvers Fund Transfers Financial Recording of Deposits for Use of University Property Non-Monetary Financial Transactions University Accounting and Reporting	none
Reconciling and Verifying General Ledger Accounts and Other Financial Information	Reviewing and Verifying Revenue, Expenses, and Other Financial Reports Non-Monetary Financial Transactions University Accounting and Reporting	none
Selling Goods and Services to External Customers	Obtaining Approval to Conduct External Sales Establishing an External Sales Accounting Structure Establishing External Sales Rates Establishing External Sales Agreements (Contracts) Tax Considerations Pertaining to External Sales Transactions Selling University-Developed Software and Services Review of External Sales Activity Reporting Inventions or Software to the University and Sponsors	Direct Sales of Goods and Services
Selling Goods and Services to University Departments	Approval for Internal Sales Activity Internal Sales Accounting Model Internal Sales Rates Unit Review of Internal Sales Activity Capital Equipment Acquisition: Internal Sales Capital Equipment Purchases	none
Treasury Management Services	Establishing and Maintaining Overseas Bank Accounts at Financial Institutions Maintaining or Discontinuing Use of a Legacy Bank Account Establishing a Change Fund	Capital Reserves and Liquidity Management

Budget

Policy Title	Related Procedures	Governing Regents Policies
Assessing Units for Institutional Business Systems	Planning and Charging of the Enterprise Assessment	none
Budget Development and Oversight for Current Non-Sponsored Funds	Budget Oversight for Current Non-Sponsored Funds	none
Funding and Approvals of Capital Projects	Managing In-Kind Donations on Capital Projects	Board Operations and Agenda Guidelines Reservation and Delegation of Authority

Cash Management and Investments

Policy Title	Related Procedures	Governing Regents Policies
Accepting and Depositing University Revenue	Preparing the Deposit Making a Deposit at a Bursars Office Making a Deposit at a Bank Making a Deposit at a Depository Drop Box Making a Deposit Using Courier Pick-up Making a Foreign Currency Check Deposit at a Bursars Office Bank Lockbox Deposits EFT Deposits Denominated in US Dollars EFT Deposits Denominated in a Foreign Currency	Internal Control
Accepting Revenue Via Payment Cards	Obtaining Approval to Accept Payment Cards Managing Payment Card Accounts Requesting Changes to Payment Card Accounts Closing Payment Card Accounts	none
Participating in a University Investment	Selecting an Investment Pool Option Establishing an Investment Account Making a Deposit or Withdrawal of Funds from an Investment Account Changing an Income Distribution Allocation for an Investment Account	none
Treasury Management Services	Establishing and Maintaining Overseas Bank Accounts at Financial Institutions Maintaining or Discontinuing Use of a Legacy Bank Account Establishing a Change Fund	Capital Reserves and Liquidity Management

Equipment and Inventory

Policy Title	Related Procedures	Governing Regents Policies
Managing University Capital Equipment	Capital Equipment Acquisition: Donations Capital Equipment Acquisition: External Transfer Capital Equipment Acquisition: Furnished by a Sponsor Capital Equipment Acquisition: Internal Sales Capital Equipment Purchases Capital Equipment Acquisition: Purchase Capital Equipment Administration: Federal Reporting and Compliance Capital Equipment Administration: Off-Campus Use Capital Equipment Administration: Transfers Capital Equipment Disposals: Donating Capital Equipment Disposals: Selling Capital Equipment Purchased with Sponsored Funds from NSF Grants, NIH Grants or Non-Federal Grants Capital Equipment Disposals: Selling Capital Equipment Purchased with Sponsored Funds (does not include NSF Grants, NIH Grants and Non-Federal Grants) Capital Equipment Disposals: Scrap, Recycle or Cannibalize Capital Equipment Disposals: Selling Capital Equipment Assets to External Entities or Employees Capital Equipment Disposals: Trade-In Capital Equipment Disposals: Transfer to Another Institution	none

Purchasing and Payment

Policy Title	Related Procedures	Governing Regents Policies
Accounts Payable: Paying Non-Payroll Expenses	Depositing Supplier Reimbursement Checks Making Payments Using Single Payment Supplier Numbers	none
Business Expenses	Applying for Expense Reimbursement in the Enterprise Financial System (EFS) Applying for Expense Reimbursement in Emburse	none
Cash Advances	none	none
Hospitality and Entertainment of Non-Employees	Applying for Expense Reimbursement in the Enterprise Financial System (EFS) Applying for Expense Reimbursement in Emburse	none
Managing University Records and Information	Retention of University Records Destruction of University Records	none
Paying Human Participants and Maintaining Confidentiality	Making Payments to a Third Party Paying Human Participants Directly Making Payments Using Prepaid Debit Cards Making Payments Using Single Payment Supplier Numbers Submitting 1099 Reportable Non-Payroll Payment Information	Research Involving Human Participants
Purchasing a Professional Service	Purchasing a Professional Service Establishing a Basis for Supplier Selection and Price, and Assuring a Reasonable Price Administering Contracts for the Purchase of Goods and Services Requesting a New Supplier or Changing an Existing Supplier	Purchasing
Purchasing Goods and Services	Purchasing Goods and Services Requesting a New Supplier or Changing an Existing Supplier	Purchasing
Using a University Corporate Card	Applying for a University Corporate Card Change in University Corporate Card Status Dispute Process Reconciliation and Approval of Corporate Card Transactions	none

Travel

Policy Title	Related Procedures	Governing Regents Policies
Cash Advances	none	none
Relocating Employees	none	none
Traveling on University Business	Applying for Expense Reimbursement in the Enterprise Financial System (EFS) Registering International Travel (Faculty and Staff) Applying for Expense Reimbursement in Emburse Creating a Billing	none
Using Vehicles for University Business	Renting or Leasing a Vehicle for University Business Managing Permanently Assigned University Vehicles Reporting Accidents involving University Vehicles Use of Personal Vehicles for University Business	none

Miscellaneous

Policy Title	Related Procedures	Governing Regents Policies
Accepting and Managing Gifts	Processing Gifts at the Foundations Requesting Disbursements from the Foundations Managing and Expending Foundation Funds	Gift Solicitation and Acceptance Foundations At The University
Alcoholic Beverage Sales and Service, and Venue Liquor Licensing	Applying for Alcohol License Purchase and Handling of Alcoholic Beverages at Licensed Venues	Alcoholic Beverages
Property and Liability Insurance	Reporting Accidents and Claims	none

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