Number:
03-100-002
Type:
Other
Policy Steward:
Fiscal Policy Officer
Format Updated:
DONE
University Policy & Standards Converted:
DONE
Status:
Current
Revision Date:
Wednesday, February 2, 2022
NUMBER |
TITLE |
03-100 |
Fiscal Policy Authority |
03-100-000 | Fiscal Policy Manual |
03-100-001 | Introduction |
03-100-002 | Table of Contents |
03-100-100 | Fiscal Policy Program Guidelines |
03-100-101 | Fiscal Policy Administration |
03-100-102 | Communication & Training Procedures |
03-100-103 | Website Procedures |
03-100-111 | Request Procedure |
03-100-112 | New Draft Procedure |
03-100-113 | Revision Procedure |
03-100-114 | Approval Procedure |
03-100-115 | Implementation Procedure |
03-100-116 | Archiving Procedure |
03-100-117 | Review Procedure |
03-100-200 | Fiscal Policy Reference Material |
03-100-201 | Frequently Asked Questions |
03-100-202 | Definitions |
03-100-203 | Exhibits |
03-100-299 | Manual Revision Record |
03-105 |
Budget Authority |
03-110 |
Revenue & Receivables |
03-110-100 | Student Revenue |
03-110-101 | Tuition & Fees |
03-110-102 | Student Loans |
03-110-103 | Financial Aid |
03-110-104 | Outside Scholarships |
03-110-105 | Institutional Loan Interest |
03-110-200 | Non-Student Revenue |
03-110-201 | Record Keeping |
03-110-202 | Non-Student Accounts |
03-110-203 | Interest Earnings |
03-110-204 | Gift, Grant & Contract Income |
03-110-205 | External Fee Book Charges |
03-110-206 | Parking Fines & Permit Sales |
03-110-207 | Surplus Sales |
03-110-208 | Housing & Dining Income |
03-110-209 | Refundable Deposits |
03-110-210 | Attendee Event Payments |
03-110-211 | Third Party Cash Handling |
03-110-212 | e-Commerce |
03-120 |
Payroll |
03-120-100 | Payroll Information |
03-120-101 | Payroll Overview |
03-120-102 | General Information |
03-120-200 | Compensation Payments |
03-120-201 | Student Employees |
03-120-202 | Unclassified Employees |
03-120-203 | Classified & Temp Employees |
03-120-204 | Special Situations |
03-120-300 | Payroll Corrections & Adjustments |
03-120-301 | Payroll Errors |
03-120-302 | Adjustments |
03-120-303 | Leave Without Pay |
03-120-304 | SAIF Loss-Time |
03-120-400 | Payroll Deductions & Additions |
03-120-401 | Voluntary Deductions |
03-120-402 | Mandatory Deductions |
03-120-403 | Taxable Fringe Benefits |
03-120-404 | Relocation Allowance |
03-120-405 | Other Payroll Expenses (OPE) |
03-130 |
Procurement & Contracting |
03-130-100 | Procurement & Contract Ethics |
03-130-101 | Procurement Ethics |
03-130-102 | Interaction With Vendors |
03-130-103 | Ethics in Purchasing & Contracting |
03-130-104 | Conflict of Interest |
03-130-200 | Authority & Records |
03-130-201 | Regulations & Applicability |
03-130-202 | Authorities |
03-130-203 | Unauthorized Purchases or Contracts |
03-130-204 | Records & Reporting |
03-130-300 | Procurement/Purchasing |
03-130-301 | Required Reviews & Approvals |
03-130-302 | Requisitions |
03-130-303 | Purchase Orders |
03-130-304 | Invoices |
03-130-305 | Commodities Prohibited for Purchase with State Funds |
03-130-306 | Purchasing & Payment Methods |
03-130-307 | Sustainability |
03-130-308 | Informal Solicitations |
03-130-309 | Formal Solicitations |
03-130-310 | Other Solicitations |
03-130-311 | Sole Source Procurements |
03-130-312 | Solicitation Process |
03-130-313 | Purchases Exempt from Competition |
03-130-314 | Purchasing from Existing Contracts |
03-130-315 | MWESB |
03-130-316 | Vendors & Contractors on Campus |
03-130-400 | Contracting |
03-130-401 | Contract Basics |
03-130-402 | Contract Types |
03-130-403 | Contract Content |
03-130-404 | Contract Processing |
03-130-405 | Contract Administration |
03-130-500 | Construction |
03-130-501 | Procurement Thresholds |
03-130-502 | Projects |
03-130-503 | Methods of Competition |
03-130-504 | Types of Contracts |
03-130-505 | Bonds & Insurance |
03-130-506 | Contractors |
03-130-507 | Other Considerations & Processes |
03-140 |
Vendor & Employee Payments |
03-140-100 | Invoice Processing |
03-140-101 | General Processes |
03-140-102 | Invoice Numbers |
03-140-103 | Credit Memos |
03-140-104 | Interest Penalty |
03-140-105 | Prepayments |
03-140-106 | Paying Taxes |
03-140-107 | Vendor Maintenance |
03-140-108 | Banner FIS Processes |
03-140-109 | 1099 Reporting |
03-140-200 | Payment Processing |
03-140-201 | ACH Payments |
03-140-202 | Personal Reimbursements |
03-140-203 | Cash Out |
03-140-204 | Petty Cash |
03-140-205 | Auto Pay |
03-140-206 | Procurement Cards |
03-140-207 | Corporate Travel & Entertainment Card |
03-140-208 | Travel Advances |
03-140-209 | Departmental Advances |
03-140-210 | Revolving Funds |
03-140-211 | Vendor Refunds |
03-140-212 | Lost or Stolen Checks |
03-140-213 | Escheatment/Unclaimed Property |
03-140-300 | Non-Resident Alien Payments |
03-140-301 | NRA General Information |
03-140-302 | NRA Services & Travel |
03-140-303 | NRA University Employment |
03-140-304 | NRA Scholarships & Fellowships |
03-140-305 | NRA Foreign Business Payments |
03-140-400 | Travel |
03-140-401 | Air Transportation |
03-140-402 | Ground Transportation |
03-140-403 | Lodging |
03-140-404 | Meals |
03-140-405 | Conference Expenses |
03-140-406 | Travel on Contract or Award |
03-140-407 | Travel Reimbursements |
03-140-408 | Non-Reimbursable Expenses |
03-140-500 | Miscellaneous Expenditures |
03-140-501 | Communications Allowance |
03-140-502 | Licenses & Occupational Fees |
03-140-503 | Memberships, Dues & Subscriptions |
03-140-504 | Donations, Contributions & Sponsorships |
03-140-505 | Non-Travel Meals |
03-140-506 | Social Events |
03-140-507 | Employee Recognition |
03-140-508 | Fellowships, Scholarships & Student Payments |
03-140-509 | Participant Support |
03-140-510 | Services |
03-140-511 | Personal Use of OSU Property |
03-140-512 | Gift Cards/Certificates |
03-140-513 | Miscellaneous Costs |
03-150 |
Financial Accounting |
03-150-100 | General Accounting |
03-150-101 | Unrelated Business Income Tax |
03-150-102 | Lease Reporting |
03-150-103 | Tax Exempt Status |
03-150-104 | Facilities & Administrative Rate |
03-150-105 | e-Signature |
03-150-106 | Use of Foreign Banks |
03-150-107 | Sales of Goods & Services |
03-150-108 | Recharge Activities (Internal & External) |
03-150-109 | Transfer of Funds |
03-150-110 | Assessments |
03-150-111 | Journal Vouchers |
03-150-112 | Approvals |
03-150-113 | Collections & Bad Debt |
03-150-114 | Pollution Remediation |
03-150-200 | Fund Accounting |
03-150-201 | Fund, Account & Budget Balances |
03-150-202 | Agency Funds |
03-150-203 | Education/General & Statewide Public Service Budgeted Operations |
03-150-204 | Designated Operations |
03-150-205 | Service Center Operations |
03-150-206 | Auxiliary Enterprises |
03-150-207 | Payment of Audit Disallowance |
03-150-300 | Foundation Accounting |
03-150-301 | OSU Foundation |
03-150-302 | Agricultural Research Foundation |
03-150-400 | Closing the Books |
03-150-401 | Cash Receipts |
03-150-402 | SIS Accounts Receivable |
03-150-403 | Invoices |
03-150-404 | Travel |
03-150-405 | Payroll |
03-150-406 | Purchase Orders & Encumbrances |
03-150-407 | Journal Vouchers |
03-150-408 | Reconciling Fund Accounts |
03-150-409 | Balance Sheet Analysis |
03-150-410 | Revenue & Expenditure Analysis |
03-150-500 | VACANT |
03-150-600 | VACANT |
03-150-700 | VACANT |
03-150-800 | VACANT |
03-150-900 | Accounting & Banner FIS Guidelines |
03-150-901 | FOAPAL Elements |
03-150-902 | Account Codes |
03-150-903 | Document Codes |
03-150-904 | Rule Codes |
03-150-905 | Records Retention |
03-160 |
Asset Accounting |
03-160-100 | Property Management Invormation |
03-160-101 | Introductory Material |
03-160-102 | Responsibilities |
03-160-200 | Equipment Acquistion |
03-160-201 | Equipment Acquisition |
03-160-202 | Purchases |
03-160-203 | Installment Purchases |
03-160-204 | Capital Leases |
03-160-205 | Operating Leases |
03-160-206 | Gifts |
03-160-207 | Transfers |
03-160-208 | Trade-Ins |
03-160-209 | Fabrications |
03-160-210 | Surplus |
03-160-211 | Vehicles |
03-160-300 | Equipment Management |
03-160-301 | Receiving Equipment |
03-160-302 | Tagging Equipment |
03-160-303 | Use & Maintenance |
03-160-304 | Insurance |
03-160-305 | Storage |
03-160-306 | Equipment Loaned |
03-160-307 | Motor Pool Vehicles |
03-160-400 | Equipment Disposal |
03-160-401 | Lost, Damaged or Destroyed |
03-160-402 | Stolen Equipment |
03-160-403 | Trade-In |
03-160-404 | Surplus Property |
03-160-405 | Transfer |
03-160-406 | Return of Equipment |
03-160-407 | Cannibalization for Parts |
03-160-500 | Inventory |
03-160-501 | Supplies Inventory |
03-160-502 | Biennial Inventory |
03-160-503 | Inventory Records |
03-160-600 | Construction & Plant Funds |
03-160-601 | Construction Projects |
03-160-602 | Depreciation |
03-160-603 | Establishing Plant Funds |
03-160-604 | Plant Fund Requests |
03-160-605 | Building Use Credits |
03-160-606 | Capitalization |
03-160-700 | Sponsored Research & Federal Property |
03-160-701 | Accountability |
03-160-702 | Principal Investigator Responsibilities |
03-160-703 | Reporting & Inventories |
03-160-704 | Property in Hands of Subcontractors |
03-170 |
Investment Accounting |
03-170-100 | Reserve Funds |
03-170-101 | Service Center Reserves |
03-170-102 | Auxiliary Reserves |
03-170-103 | Research Equipment Reserves |
03-170-200 | Investments |
03-170-201 | Endowments |
03-180 |
Vacant |
03-190 |
Vacant |