UO Fiscal Policy Manual

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ACCOUNTING AND FINANCIAL REPORTING
[5.001] Roles And Responsibilities
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[5.002] OUS Financial Reporting Entity and Basis of Accounting
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[5.005] Description of Accounting Periods
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[5.110] Chart of Account Administration...........................................repealed by UOBoard 2014_12_10
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[5.240] Accounting for Receivables
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[5.271] Inter-institutional and Inter-fund Loans..................................repealed by UOBoard 2014_06_18
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[5.281] Accounting for Leases
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[5.321] Compensated Absences Accounting Policy
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[5.331] Accounting for Other Post-Employment Benefits (OPEB)
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[5.553] Accounting for Facilities & Administrative (F&A) Cost Recoveries
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[5.650] Accounting for Interfund Transactions
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[5.711] Budgeted Operations Fund Balances
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[5.712] Accounting for Designated Operating Funds
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[5.713] Fiscal Operation of Service Centers
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[5.736] Accounting for Venture Development Funds
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[5.780] Accounting for Capital Projects
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Section 1 Accounting Index
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Section 2 Account Codes Index
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Section 6 General Accounting Index
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AUDITING [10.001] Roles & Responsibilities - Auditing.......................................repealed by UOBoard 2014_12_10
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[10.100] Fraud; Waste; and Abuse Reporting
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AUXILIARY ENTERPRISES AND OTHER ACTIV
[15.001] Roles & Responsibilities - Auxiliary Enterprises & Other Activities.......repealed by UOBoard 2014_12_10
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[15.105] Auxiliary Enterprise Indirect Cost Allocation
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Section 9 Auxiliary Enterprise & Service Accounts Index
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BUDGETING [20.001] Roles & Responsibilities - Budgeting......................................repealed by UOBoard 2014_12_10
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Section 4 Budgets Index
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CONFIGURATION MANAGEMENT [25.005] Installation of FIS and HRIS OUS Baseline Changes in Production...........repealed by UOBoard 2014_12_10
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COST ACCOUNTING Section 3 Cost Accounting Index
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DEBT FINANCING AND MANAGEMENT [35.001] Roles & Responsibilities - Debt Financing & Management....................repealed by UOBoard 2014_12_10
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[35.100] Returning Excess Bond Proceeds
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[BD POL] Debt......................................................................repealed by UOBoard 2014_06_18
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[BD POL] Interest Rate Risk Management.............................................repealed by UOBoard 2014_12_10
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ELECTRONIC COMMERCE [40.005] Policy Guidelines for Electronic Commerce
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ENDOWMENT MANAGEMENT [45.001] Roles & Responsibilities - Endowment Management...........................repealed by UOBoard 2014_06_18
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FACILITIES MANAGEMENT [50.001] Roles & Responsibilities - Facilities Management..........................repealed by UOBoard 2014_12_10
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FIXED ASSETS ADMINISTRATION [55.100] Fixed Assets Accounting Policies
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[55.105] Fixed Assets Library Accounting
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[55.110] Fixed Assets Building Component Depreciation
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[55.115] Accounting for Intangible Assets
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[8.01] Asset Accounting
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[8.02] Rental of Facilities
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[8.03] Non-Expendable Personal Property
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[8.04] Expendable Property
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[8.05] Rededication of Facilities
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FRINGE BENEFITS [66.100] Bicycle Commuter Benefit
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[66.150] Football Bowl Games
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[66.200] Moving Expenses
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[66.300] Other Fringe Benefits
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[66.400] Pre-tax Parking
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[66.500] Pre-tax Transit Pass......................................................repealed by UOBoard 2014_12_10
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[66.600] Vehicles
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GENERAL OPERATIONS [56.100] Non-travel Meals; Refreshments; and Hospitality Expenses
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[56.200] Distribution of Moneys Appropriated for Clinical Legal Education
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[56.250] House Bill 2500 Reporting
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[56.300] Identity Theft Prevention Program
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[56.350] Information Security ......................................................... replaced with UO Policies ... IV.06.02 and IV.06.03 2016_05_02
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[56.400] Lost and Unclaimed Property
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[56.450] Vendor Payments to Nonresident Aliens
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[56.500] Vendor Tax Levies.........................................................repealed by UOBoard 2014_12_10
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[56.550] Taxpayer Identification Number (TIN) Matching
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HUMAN RESOURCES [57.100] Military Leave Donation Policy
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[57.200] Employee Recognition Awards
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[57.300] Employment Related Liabilities
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INTRODUCTION [1.001] Formulation; Issuance and Revision.......................................repealed by UOBoard 2014_12_10
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LEGAL ISSUES [60.001] Roles & Responsibilities - Legal Issues...................................repealed by UOBoard 2014_12_10
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PAYROLL [10.00-10.71] Personnel-Payroll Index (FASOM)
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[10.81] Aggregate HR Data Warehouse Access
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[10.82] Certification of Certain Distributed Payroll Processes
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[10.83] Encumbrance Processing
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[10.84] Overpayment/Repayment Processing (password protected)
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[10.85] Payroll Checks and Earnings Statements
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[10.86] Payroll Processing Calendar and Related Issues
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[10.87] Payroll Processing Checklist
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[10.88] Payroll Processing Flowchart
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[65.001] Roles & Responsibilities - Payroll........................................repealed by UOBoard 2014_12_10
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[65.100] HRIS Reconciliations
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PROCUREMENT AND CONTRACTING [13.02] Competitive Procedures for Purchasing
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[13.04] Encumbrances
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[13.06] Independent Contractor
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[13.09] Personnel Recruiting Firms
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[70.001] Roles & Responsibilities - Procurement
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[70.100] Purchasing - Procurement Card
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[70.200] Contractor Travel Reimbursements
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[70.400] Purchasing and Accounts Payable
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[70.500] Procurement and Contracting Code
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[BD POL] Equity Contracting and Purchasing Policy and Data Reporting Procedures
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RESEARCH AND SPONSORED PROGRAMS
[5.01] General Administration
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[5.02] Graduate Fee Remissions
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[5.03] Specialized Service Facilities
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[5.04] Building and Equipment Use or Depreciation Allowance
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[5.05] Time and Effort Reporting (currently under review for future updates)
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[75.001] Roles & Responsibilities - Research & Sponsored Programs
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RISK MANAGEMENT AND INSURANCE [80.001] Roles & Responsibilities - Risk Management & Insurance....................repealed by UOBoard 2014_12_10
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Section 7 Insurance Index
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STUDENT FINANCIAL AID [85.001] Roles & Responsibilities - Student Financial Aid
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Section 12 Student Financial Aid & Services Index
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TAXATION [90.001] Roles & Responsibilities - Taxation.......................................repealed by UOBoard 2014_12_10
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[90.100] Use of Institutional Tax Identification Numbers
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[90.200] OUS Tax Exempt Status.....................................................repealed by UOBoard 2014_12_10
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TRAVEL [95.100] Travel and Transportation Administration and Expenses
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[BD POL] Air Travel and Use of Mileage Bonuses
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TREASURY MANAGEMENT [105.001] Roles & Responsibilities - Treasury Management............................repealed by UOBoard 2014_06_18
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[105.100] Treasury Management Operations
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[105.200] Foreign Programs and Payments
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[105.300] Replacement & Returned Checks
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[105.400] Advances of Federal Funds
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[BD POL] Internal Bank.............................................................repealed by UOBoard 2014_06_18