UO Fiscal Policy Manual

1
ACCOUNTING AND FINANCIAL REPORTING
[5.001] Roles And Responsibilities
2
[5.002] OUS Financial Reporting Entity and Basis of Accounting
3
[5.005] Description of Accounting Periods
4
5
[5.240] Accounting for Receivables
6
7
[5.281] Accounting for Leases
8
[5.321] Compensated Absences Accounting Policy
9
[5.331] Accounting for Other Post-Employment Benefits (OPEB)
10
[5.553] Accounting for Facilities & Administrative (F&A) Cost Recoveries
11
[5.650] Accounting for Interfund Transactions
12
[5.711] Budgeted Operations Fund Balances
13
[5.712] Accounting for Designated Operating Funds
14
[5.713] Fiscal Operation of Service Centers
15
[5.736] Accounting for Venture Development Funds
16
[5.780] Accounting for Capital Projects
17
Section 1 Accounting Index
18
Section 2 Account Codes Index
19
Section 6 General Accounting Index
20
AUDITING
21
[10.100] Fraud; Waste; and Abuse Reporting
22
AUXILIARY ENTERPRISES AND OTHER ACTIV
23
[15.105] Auxiliary Enterprise Indirect Cost Allocation
24
Section 9 Auxiliary Enterprise & Service Accounts Index
25
BUDGETING
26
Section 4 Budgets Index
27
CONFIGURATION MANAGEMENT
28
COST ACCOUNTING Section 3 Cost Accounting Index
29
DEBT FINANCING AND MANAGEMENT
30
[35.100] Returning Excess Bond Proceeds
31
32
33
ELECTRONIC COMMERCE [40.005] Policy Guidelines for Electronic Commerce
34
ENDOWMENT MANAGEMENT
35
FACILITIES MANAGEMENT
36
FIXED ASSETS ADMINISTRATION [55.100] Fixed Assets Accounting Policies
37
[55.105] Fixed Assets Library Accounting
38
[55.110] Fixed Assets Building Component Depreciation
39
[55.115] Accounting for Intangible Assets
40
[8.01] Asset Accounting
41
[8.02] Rental of Facilities
42
[8.03] Non-Expendable Personal Property
43
[8.04] Expendable Property
44
[8.05] Rededication of Facilities
45
FRINGE BENEFITS
46
[66.150] Football Bowl Games
47
[66.200] Moving Expenses
48
[66.300] Other Fringe Benefits
49
[66.400] Pre-tax Parking
50
51
[66.600] Vehicles
52
GENERAL OPERATIONS [56.100] Non-travel Meals; Refreshments; and Hospitality Expenses
53
[56.200] Distribution of Moneys Appropriated for Clinical Legal Education
54
[56.250] House Bill 2500 Reporting
55
[56.300] Identity Theft Prevention Program
56
57
[56.400] Lost and Unclaimed Property
58
[56.450] Vendor Payments to Nonresident Aliens
59
60
[56.550] Taxpayer Identification Number (TIN) Matching
61
HUMAN RESOURCES [57.100] Military Leave Donation Policy
62
[57.200] Employee Recognition Awards
63
[57.300] Employment Related Liabilities
64
INTRODUCTION
65
LEGAL ISSUES
66
PAYROLL [10.00-10.71] Personnel-Payroll Index (FASOM)
67
[10.81] Aggregate HR Data Warehouse Access
68
[10.82] Certification of Certain Distributed Payroll Processes
69
[10.83] Encumbrance Processing
70
[10.84] Overpayment/Repayment Processing (password protected)
71
[10.85] Payroll Checks and Earnings Statements
72
[10.86] Payroll Processing Calendar and Related Issues
73
[10.87] Payroll Processing Checklist
74
[10.88] Payroll Processing Flowchart
75
76
[65.100] HRIS Reconciliations
77
PROCUREMENT AND CONTRACTING [13.02] Competitive Procedures for Purchasing
78
[13.04] Encumbrances
79
[13.06] Independent Contractor
80
[13.09] Personnel Recruiting Firms
81
[70.001] Roles & Responsibilities - Procurement
82
[70.100] Purchasing - Procurement Card
83
[70.200] Contractor Travel Reimbursements
84
[70.400] Purchasing and Accounts Payable
85
[70.500] Procurement and Contracting Code
86
[BD POL] Equity Contracting and Purchasing Policy and Data Reporting Procedures
87
RESEARCH AND SPONSORED PROGRAMS
[5.01] General Administration
88
[5.02] Graduate Fee Remissions
89
[5.03] Specialized Service Facilities
90
[5.04] Building and Equipment Use or Depreciation Allowance
91
[5.05] Time and Effort Reporting (currently under review for future updates)
92
[75.001] Roles & Responsibilities - Research & Sponsored Programs
93
94
RISK MANAGEMENT AND INSURANCE
95
Section 7 Insurance Index
96
STUDENT FINANCIAL AID [85.001] Roles & Responsibilities - Student Financial Aid
97
Section 12 Student Financial Aid & Services Index
98
TAXATION
99
[90.100] Use of Institutional Tax Identification Numbers
100
101
TRAVEL
102
[BD POL] Air Travel and Use of Mileage Bonuses
103
TREASURY MANAGEMENT
104
[105.100] Treasury Management Operations
105
[105.200] Foreign Programs and Payments
106
[105.300] Replacement & Returned Checks
107
[105.400] Advances of Federal Funds
108