Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 12/30/2014



Please see current Fiscal Policy Manual for current policies


Departments in the University sometimes receive fines for such things as safety violations.  These are paid on a regular invoice using account code 28910 Fines and Penalties - Costs resulting from violations of – or failure to comply with – federal, state, local or foreign laws and regulations.

Parking fines and book fines may not be paid from institutional funds.  This includes parking fines assigned to state vehicles.  Parking fines are the responsibility of the person renting the vehicle.  If the University owns the vehicle and the person does not pay the fine, OSU could pay the fine (to an outside entity only) and charge the individual.  The payment of the fine would be put on FIS as an A3140 receivable account code, with Transportation Service’s 9xxxxx fund.  Personal fines are not an expense of the University.