Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 08/31/2008
Revised: 05/06/2015



Please see current Fiscal Policy Manual for current policies


ARF accepts gifts from corporations, foundations, or private individuals. ARF accepts funding for sponsored research projects from commodity commissions, grower group committees, councils, associations, and agriculture/natural resource related non-profit organizations.

Potential funding sources should be discussed with the ARF Executive Director as only ARF personnel should accept donations on behalf of ARF.

Gifts, by definition, do not commit OSU to any obligations and are sent directly to ARF for processing.  An OSU employee must not agree to provide any goods, services or other remuneration in exchange for a gift.

Student Scholarships
The OSU Foundation is the recognized OSU-affiliated organization for most endowed student scholarships. Upon donor request, and with ARF approval, endowments for student scholarships may be established through ARF.

Facility/Capital Contributions
Funding from ARF projects may be needed to support facility/building remodel projects. These expenditures are pre-approved by ARF and processed through the appropriate FAxxxx indexes. Contributions for facility/building projects, including major capital campaigns, should be referred to the OSU Foundation.

Revenue not classified as contributions or donations
Revenue received from an OSU activity, or use of OSU facilities, shall not be deposited in an ARF account. These funds must be deposited into the appropriate OSU fund/index in which the costs were incurred.

When OSU employees provide services to a client, such as testing or assistance in product development, the client shall directly pay OSU for such services.  OSU employees shall not accept payment for such services directly or indirectly through ARF.

An OSU employee or department/unit may not deposit revenue into ARF when generated from OSU sponsored workshops, conferences, seminars or similar activities (examples: registrations or ticket sales). To account for these types of revenues and their associated expenses within OSU refer to FIS 515 Designated Operations.

An OSU employee or department/unit may not deposit into ARF revenue generated from OSU sponsored attendee-paid recognition events such as retirement dinners and award luncheons. Refer to FIS 102-09 Attendee-Paid Funds for Recognition Events.

Summary: Revenue to ARF shall be donations or contributions which support scientific experimentation, research, and educational training activities for the benefit of the agricultural and natural resource industries in collaboration with OSU. Checks payable to OSU shall not be deposited directly into ARF. If a check is made payable to OSU, but intended for ARF, the check must first be sent to ARF with supporting documentation (all requests must be accompanied by documents clearly demonstrating ARF is the intended recipient). ARF will deposit through the OSU Business Affairs Cashier’s Office and the Cashier’s Office will issue a check payable to the Agricultural Research Foundation.

Contact ARF for answers to questions concerning this process.