____________________________________________________________________ FISCAL MANAGEMENT OPERATIONS GUIDE
Table of Contents
Under Development
Facilities and Administration Costs Extended Education Incidental Fees Investigation of Theft or Misappropriation of University Assets Recovery of Assets Lost Due to Theft by Employees Year End Closing Institutional Memberships
Budget Policy Fiscal Accountability Budget Process Overview Departmental Process Training New Positions Budget Appointments Budget Amendments Unexpended Balances
Functions of Fiscal Services (Bursar's) Office Student Services Residency and Exemptions Tuition & Fees Payments Third Party Payments Payment & Refund Policies Disbursements of Financial Aid Checks Parking Permits & Fees University Holds Notice to Students - Collection of Delinquent Tuition and Fees Outstanding Debts Owed to the University Returned (NSF) Checks Check Cashing Policy Vending Machine Refunds Faculty/Staff Services Departmental Deposits Cash Handling Procedures Wire/Electronic Transfers
Procedures Governing Private Gift Solicitations Clarification of Terminology Organizational Framework Tax-Exempt Status of Gifts to the University Documentation and Other Requirements Accounting Treatment of Gifts Unrestricted Current Gifts Restricted Current Gifts Endowment Gifts Gift Receipt and Processing - Administration Gift Receipt and Processing - Cash and Non-Cash Transfer of Cash
Institutional Funds Investment Policy
Petty Cash Fund Policy Authorization for Petty Cash Funds Petty Cash Fund Procedures Reimbursement for Expenditures out of Petty Cash Control Measures
Restrictions on the Use of State Funds When A Request for Payment of Business Expense Form is Necessary Documents Needed To Pay A Purchase Order Purchase Order Changes Prepayments Interdepartmental Charges and Transfers ProCard Local Funds Voucher Vendor Identification Scholarship and Stipend Vouchers
General Policies Purchasing Department Responsibilities, Ethics, and Conflict of Interest Summary of Purchasing Authority Bidding Policies and Procedures Types of Purchase Orders Issued Instructions for Preparation and Execution of a Purchase Requisition Issuance of Purchase Order Emergency Purchases Sole Source and Proprietary Purchases Purchases From Existing Contracts With Vendors Restrictions on Certain Purchases Procurement or Lease of Information Technology Vendor Complaints Advance Payments to Vendors Historically Underutilized Business Initiative ProCard Facilities Contracts
University Receiving and Shipping
Executive Liability and Indemnification Policy Automobile Liability General Liability Liquor Liability Policy Special Events - General Liability Policy Fidelity and Crime Policy Comprehensive Property Protection Overview Comprehensive Property Protection Plan Equipment Floater Coverage - Worldwide
Building Space Records and Inventory Use of University Facilities by Outside Groups : the University as a Joint Sponsor Use of Campus Facilities Other Than for Regular Classroom Instruction Requests for Maintenance and Other Plant Services
Contracts Contractual Obligations (Policy Regulations and Procedures) OGC and Informal Contracting, Drafting, Processing, Review & Execution of Contracts, and Methods of Contracting for Personal Services Informal Contracting at the Departmental/Divisional Level Sole Source Negotiation and Verbal Competitive Negotiation Formal Solicitation and Review of Written Proposals From Potential Vendors Summary of Equal Employment Opportunity Compliance Requirements for Contractors with the University Instructions for the Preparation of and Payment for an Interagency Cooperation Agreement
Statutory Requirements General Policy Maintenance of University Documents and Records Permanent and Non-Permanent Documents and Records Transferring Records to Records Storage Microfilmed Records and Electronic Records Disposal of Documents and Records Minimum Retention Period for University Records
Accounting and Approvals Required for Capital Outlay Vice President for Business Affairs - Capital Outlay Responsibilities University Committees for Permanent Improvements Budgeting and Fiscal Control Capital Improvements: Planning Calendar Capital Improvements: Project Administration Master Plan
Introduction Purpose and Definitions General Policy Statement Guidelines for Implementation Administration Designation of Activities to be Operated as Auxiliary Enterprises and Cost Recovery Operations Principles of Operation Accounting and Audit Requirements Managing Unrelated Business Taxable Income
University Bookstore University Printing/Copier Services Parking and Transportation Services Mail Services Telephone Services Dining Services
Introduction General Structure of Accounts Fund Groups Unit Codes SubAccounts for Budget Categories List of Standard SubAccounts Object Code Classification of Expenditures Departmental Financial Reports Basic Financial Reports
Purchasing Forms and Their Use Inventory and Control of University Equipment Attachments Travel Forms
Work Flow Process Charts
Instructions for submitting Guide changes.
