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- OUS Fiscal Policy Manual
- OUS Fiscal Policy Manual Preface
- Formulation, Issuance, & Revision of System Fiscal Policies
- OUS Fiscal Policy Manual Summary of Changes
- Roles and Responsibilities - Accounting and Financial Reporting
- Accounting and Financial Reporting
- Description of Accounting Periods
- Accounting for Leases
- Inter-institutional and Inter-fund Loans
- Compensated Absences Accounting Policy
- Accounting for Other Post-Employment Benefits
- Accounting for Facilities & Administrative Cost Recoveries
- Budgeted Operations Fund Balances
- Accounting for Designated Operating Funds
- Accounting for Venture Development Funds
- FASOM - Section 1: OSBHE Accounting
- FASOM - Section 6: General Accounting
- Roles and Responsibilities - Auditing
- Auxiliary Enterprises and Other Activities
- FASOM - Section 9: Auxiliary Enterprise and Service Accounts
- Auxiliary Enterprise Indirect Cost Allocation
- Roles and Responsibilities - Budgeting
- FASOM - Section 4: Budgets
- Installation of FIS and HRIS OUS Baseline Changes in Production
- FASOM - Section 3: Cost Accounting
- Roles and Responsibilities - Debt Financing & Management
- Policy Guidelines for Electronic Commerce
- Returning Excess Bond Proceeds
- Roles and Responsibilities - Facilities Management
- Fixed Assets Accounting Policies
- Fixed Assets Building Component Depreciation Policy
- Fixed Assets Library Accounting
- Accounting for Intangible Assets
- FASOM - Section 8.01: Fixed Assets - Asset Accounting
- FASOM - Section 08.02: Fixed Assets - Rental of Facilities
- FASOM - Section 8.03: Fixed Assets - Non-Expendable Personal Property
- FASOM - Section 8.04: Fixed Assets - Expendable Property
- FASOM - Section 8.05: Fixed Assets - Rededication of Facilities
- Bicycle Commuter Benefit
- Football Bowl Games
- Moving Expenses
- Pre-tax Parking
- Pre-tax Transit Pass
- Vehicles
- Non-travel Meals, Refreshments and Hospitality Expenses
- House Bill 2500 Reporting
- Identity Theft Prevention Program
- Information Security
- Lost and Unclaimed Property
- Vendor Payments to Nonresident Aliens
- Vendor Tax Levies
- Military Leave Donation Policy
- Employee Recognition Awards
- Employment Related Liabilities
- Other Fringe Benefits
- Roles and Responsibilities - Endowment Management
- Roles and Responsibilities - Legal Issues
- Roles and Responsibilities - Treasury Management
- Roles and Responsibilities - Payroll
- HRIS Reconciliations
- Aggregate HR Data Warehouse Access
- FASOM - Section 10: HRIS - Certification of Certain Distributed Payroll Processes
- FASOM - Section 10: HRIS
- FASOM - Section 10: HRIS - Payroll Checks and Earnings Statements
- FASOM - Section 10: HRIS Payroll Processing Calendar and Related Issues
- FASOM - Section 10: Payroll Processing Flowchart
- Roles and Responsibilities - Procurement
- Purchasing - Procurement Card
- Contractor Travel Reimbursements
- Purchasing and Accounts Payable
- FASOM - Section 13.02: Purchasing - Competitive Procedures for the Purchasing, Procurement and Contracting of Goods and Services
- FASOM - Section 13.04: Purchasing - Encumbrances
- FASOM - Section 10: HRIS - Payroll Checks and Earnings Statements
- FASOM - Section 13.06: Purchasing - Independent Contractor
- Board Policies
- Research and Sponsored Programs
- FASOM - Section 05.01: Grants and Contracts - General Administration
- FASOM - Section 05.02: Grants and Contracts - Graduate Fee Remissions
- FASOM - Section 05.03: Grants and Contracts - Specialized Service Facilities
- FASOM - Section 05.04: Grants and Contracts - Building and Equipment Use or Depreciation Allowance
- Roles and Responsibilities - Risk Management
- Section 7: Insurance
- Roles and Responsibilities - Student Financial Aid
- Use of Institutional Tax Identification Numbers
- OUS Tax Exempt Status
- Travel and Transportation Administration and Expenses
- Foreign Programs and Payments
- Treasury Management Operations
- Replacement and Returned Checks
- Advances of Federal Funds
- Section 12: Student Financial Aid and Services
- Roles and Responsibilities - Taxation
- Chancellor's Office Business Policies & Procedures
- 01.05 Preface
- 01.06 Summary of Changes Made to Chancellor's Office Business Policies & Procedures
- 05.00 Delegations and Approvals
- 05.05 Approval Levels Summary
- 05.10 Delegations of Fiscal Authority & Responsibility
- 05.15 Approval of Chancellor's Transactions
- 10.00 Electronic Information Systems Use Table of Contents
- 10.01 Electronic Information Systems Security and Data Confidentiality Policy
- 10.03 Banner Security Classes
- 10.05 Banner & Data Warehouse User Access
- 10.07 Banner Approval Queues
- 10.10 Banner Non-Standard Updates
- 10.15 Banner Version Management
- 10.20 PCI & ACH Compliance with Incident Response for Electronic Commerce
- 15.00 Monitoring
- 15.05 Reconciliation of FIS Activity
- 15.10 Budget Status Reporting
- 15.15 Contract Monitoring
- 15.20 Compliance Review
- 15.25 Financial Irregularities
- 20.00 Receipts and Receivables
- 20.05 Accounts Receivable
- 20.10 Receipts
- 20.15 Accounts Receivable Write-Off
- 20.20 Reimbursements for Meals Served at Meetings
- 25.35 Procurement of Fixed Assets
- 25.00 Purchasing, Contracting, and Disbursements Table of Contents
- 25.05 Procurement Thresholds Summary
- 25.06 Memberships, Licenses, and Other Professional Dues
- 25.08 Establishing/Updating Vendor Records
- 25.10 Procurement Cards and Ghost Accounts
- 25.15 Purchase Orders
- 25.20 Encumbrances
- 25.25 Invoices
- 25.30 Business Expense Reimbursements
- 25.40 Credit Memos
- 25.45 Personal/Professional Services Contracts
- 25.50 Replacement Checks
- 25.55 Accounting for State of Oregon Assessments & CO Cost Recoveries
- 25.60 Wireless Communication Usage & Allowance Policy
- 28.05 Contractor Travel Reimbursements
- 29.05 Vendor Set-up and Payment Information
- 30.00 Travel and Moving
- 30.05 Travel Reimbursements
- 30.10 Motor Pool Vehicles
- 30.15 Moving Expense Reimbursements
- 35.00 Journal Vouchers
- 40.00 Grants and Other Sponsored Agreements
- 40.05 Grants and Other Sponsored Agreements
- 44.00 Employee Self-Service
- 44.05 Accessing Employee Self-Service
- 45.00 Payroll
- 01.10 Definitions
- 45.05 Paycheck Delivery
- 45.10 Leave Accrual and Use
- 45.15 Leave Reporting
- 45.20 Exception Time Reporting (for Non-Hourly Employees)
- 45.25 Time Reporting (for Hourly Employees)
- 45.30 Pay Distribution Changes
- 45.85 Payroll Frequently Asked Questions & Contacts
- 45.90 Payroll-Related Forms and Instructions
- 50.00 Property Control
- 50.25 Annual Inventory of Capital Assets
- 85.00 Exceptions
- 85.05 Exceptions
- 88.00 Commonly Used Banner Forms & Reports
- 90.00, Chancellor's Office Forms, Samples, & Attachments
- 35.05 Journal Vouchers
- Board Policies
- OUS Campus Procedures
- ORS & OAR
- Policies Pending Review
- Organization Chart
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Policies & Procedures
For more information, also see Oregon State Board of Higher Education, Policies and Procedures.
Summary of Policies by Functional Area (pdf)
This reference is a compilation of laws, rules, regulations, and policies organized by functional area.
Oregon Revised Statutes (ORSs)
Statutes are laws passed by the legislature. The Office of the Legislative Counsel edits, publishes, sells and distributes the Oregon Revised Statutes.
Oregon Administrative Rules (OARs)
State agencies are authorized by the legislature to adopt administrative rules. The Oregon Attorney General's Administrative Law Manual defines "rule" to include "directives, standards, regulations or statements of general applicability that implement, interpret or prescribe law or policy or describe the agency's procedure or practice requirements." Administrative rules are adopted after public hearing. The Administrative Rules Unit, Archives Division, Secretary of State assists agencies with the notification, filing and publication requirements of the administrative rules process.
Internal Management Directives (IMDs)
Internal Management Directives are management policies approved by the Oregon State Board of Higher Education.
Board Policies
These policies are approved by the Oregon State Board of Higher Education.
OUS Fiscal Policy Manual
The OUS Fiscal Policy Manual (under development) was created as a first step towards establishing an on-line System fiscal policy library. This library will incorporate the results of the Fiscal Accountability Framework project, and serve as a resource for management and staff in fiscal positions throughout OUS. The System fiscal policy library will include links to applicable statutes, administrative rules, IMDs, Board policies, and other System fiscal policies. The OUS Fiscal Policy Manual incorporates what was FASOM (see below) as well as other fiscal policies. FASOM sections will be transitioned and updated as time and resources permit. When this update process is complete, FASOM will no longer exist; all applicable fiscal policies will have been transitioned into the OUS Fiscal Policy Manual.
OUS Financial Administration Standard Operating Manual (FASOM)
FASOM will be incorporated into a new OUS Fiscal Policy Manual (see OUS Fiscal Policy Manual, above). These financial policies approved by the Vice Chancellor for Finance and Administration or delegate are intended to provide guidance on fiscal matters not included in ORSs, IMDs, or Board policies.
Chancellor's Office Business Policies and Procedures
These business policies and procedures are specific to the Chancellor's Office.
Oregon University System, Campus Procedures
Last Updated: 10/14/10