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OUS Board Policies2 |
OUS Fiscal Policy Manual Reference1
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OUS FASOM Policy Reference1
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INTRODUCTION |
Formulation, Issuance, & Revision of System Fiscal Policies |
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01.001 |
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ACCOUNTING AND FINANCIAL REPORTING |
Roles & Responsibilities - Accounting and Financial Reporting |
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05.001 |
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OUS Financial Reporting Entity and Basis of Accounting |
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05.002 |
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Description of Accounting Periods |
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05.005 |
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Chart of Account Administration |
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05.110 |
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Accounting for Receivables |
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05.240 |
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Inter-institutional and Inter-fund Loans |
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05.271 |
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Accounting for Leases |
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05.281 |
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Compensated Absences Accounting Policy |
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05.321 |
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Accounting for Other Post-Employment Benefits (OPEB) |
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05.331 |
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Accounting for Facilities & Administrative (F&A) Cost Recoveries |
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05.553 |
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Accounting for Interfund Transactions |
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05.650 |
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Budgeted Operations Fund Balances |
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05.711 |
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Accounting for Designated Operating Funds |
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05.712 |
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Fiscal Operation of Service Centers |
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05.713 |
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Accounting for Venture Development Funds |
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05.736 |
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Accounting for Capital Projects |
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05.780 |
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Accounting Index |
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Section 1 |
Account Codes Index |
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Section 2 |
General Accounting Index |
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Section 6 |
AUDITING |
Roles & Responsibilities - Auditing |
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10.001 |
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Fraud, Waste, and Abuse Reporting |
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10.100 |
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AUXILIARY ENTERPRISES AND OTHER ACTIVITIES |
Roles & Responsibilities - Auxiliary Enterprises & Other Activities |
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15.001 |
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Auxiliary Enterprise & Service Accounts Index |
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Section 9 |
Auxiliary Enterprise Indirect Cost Allocation |
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15.105 |
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BUDGETING |
Roles & Responsibilities - Budgeting |
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20.001 |
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Budgets Index |
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Section 4 |
CONFIGURATION MANAGEMENT |
Installation of FIS and HRIS OUS Baseline Changes in Production |
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25.005 |
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COST ACCOUNTING |
Cost Accounting Index |
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Section 3 |
DEBT FINANCING AND MANAGEMENT |
Roles & Responsibilities - Debt Financing & Management |
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35.001 |
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Returning Excess Bond Proceeds |
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35.100 |
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Debt |
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BD POL |
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Interest Rate Risk Management |
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BD POL |
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Debt Management
This policy has been superceded by the Board Policy on Debt (above)
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35.200 |
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ELECTRONIC COMMERCE |
Policy Guidelines for Electronic Commerce |
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40.005 |
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ENDOWMENT MANAGEMENT |
Roles & Responsibilities - Endowment Management |
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45.001 |
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FACILITIES MANAGEMENT |
Roles & Responsibilities - Facilities Management |
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50.001 |
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FIXED ASSETS ADMINISTRATION |
Fixed Assets Accounting Policies |
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55.100 |
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Fixed Assets Library Accounting |
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55.105 |
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Fixed Assets Building Component Depreciation |
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55.110 |
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Accounting for Intangible Assets |
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55.115 |
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Asset Accounting |
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8.01 |
Rental of Facilities |
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8.02 |
Non-Expendable Personal Property |
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8.03 |
Expendable Property |
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8.04 |
Rededication of Facilities |
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8.05 |
FRINGE BENEFITS |
Bicycle Commuter Benefit |
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66.100 |
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Football Bowl Games |
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66.150 |
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Moving Expenses |
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66.200 |
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Other Fringe Benefits |
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66.300 |
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Pre-tax Parking |
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66.400 |
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Pre-tax Transit Pass |
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66.500 |
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Vehicles |
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66.600 |
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GENERAL OPERATIONS |
Non-travel Meals, Refreshments, and Hospitality Expenses |
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56.100 |
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Distribution of Moneys Appropriated for Clinical Legal Education Programs through Provisions of Oregon Laws 2007, Chapter 666, §1(4) and §(3) |
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56.200 |
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House Bill 2500 Reporting |
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56.250 |
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Identity Theft Prevention Program |
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56.300 |
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Information Security |
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56.350 |
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Lost and Unclaimed Property |
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56.400 |
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Vendor Payments to Nonresident Aliens |
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56.450 |
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Vendor Tax Levies |
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56.500 |
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Taxpayer Identification Number (TIN) Matching |
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56.550 |
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HUMAN RESOURCES |
Military Leave Donation Policy |
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57.100 |
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Employee Recognition Awards |
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57.200 |
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Employment Related Liabilities |
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57.300 |
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LEGAL ISSUES |
Roles & Responsibilities - Legal Issues |
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60.001 |
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PAYROLL |
Roles & Responsibilities - Payroll |
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65.001 |
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HRIS Reconciliations |
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65.100 |
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Personnel-Payroll Index (FASOM) |
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10.00-10.71 |
Aggregate HR Data Warehouse Access |
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10.81 |
Certification of Certain Distributed Payroll Processes |
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10.82 |
Encumbrance Processing (PDF) |
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10.83 |
Overpayment/Repayment Processing (password protected) |
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10.84 |
Payroll Checks and Earnings Statements |
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10.85 |
Payroll Processing Calendar and Related Issues |
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10.86 |
Payroll Processing Checklist (Excel) |
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10.87 |
Payroll Processing Flowchart |
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10.88 |
PROCUREMENT & CONTRACTING |
Roles & Responsibilities - Procurement |
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70.001 |
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Purchasing - Procurement Card |
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70.100 |
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Contractor Travel Reimbursements |
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70.200 |
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Purchasing and Accounts Payable |
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70.400 |
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Procurement and Contracting Code
This policy, once approved, will replace FASOM 13.02
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70.500 |
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Competitive Procedures for the Purchasing, Procurement & Contracts of Goods and Services |
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13.02 |
Encumbrances |
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13.04 |
Independent Contractor |
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13.06 |
Personnel Recruiting Firms |
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13.09 |
Equity Contracting and Purchasing Policy and Data Reporting Procedures |
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BD POL |
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RESEARCH AND SPONSORED PROGRAMS |
Roles & Responsibilities - Research & Sponsored Programs |
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75.001 |
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Section 1512 Reporting Requirements - Roles and Responsibilities |
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75.100 |
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General Administration |
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5.01 |
Graduate Fee Remissions |
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5.02 |
Specialized Service Facilities |
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5.03 |
Building and Equipment Use or Depreciation Allowance |
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5.04 |
Time and Effort Reporting (currently under review for future updates) |
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5.05 |
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RISK MANAGEMENT AND INSURANCE |
Roles & Responsibilities - Risk Management & Insurance |
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80.001 |
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Insurance Index |
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Section 7 |
STUDENT FINANCIAL AID |
Roles & Responsibilities - Student Financial Aid |
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85.001 |
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Student Financial Aid & Services Index |
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Section 12 |
TAXATION |
Roles & Responsibilities - Taxation |
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90.001 |
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Use of Institutional Tax Identification Numbers |
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90.100 |
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OUS Tax Exempt Status |
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90.200 |
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TRAVEL |
Travel and Transportation Administration and Expenses |
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95.100 |
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Air Travel and Use of Mileage Bonuses |
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BD POL |
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TREASURY MANAGEMENT |
Roles & Responsibilities - Treasury Management |
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105.001 |
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Treasury Management Operations |
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105.100 |
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Internal Bank |
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BD POL |
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Foreign Programs and Payments |
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105.200 |
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Replacement & Returned Checks |
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105.300 |
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Advances of Federal Funds |
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105.400 |
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