Number: 
03-100-002
Type: 
Other
Policy Steward: 
Fiscal Policy Officer
Format Updated: 
DONE
University Policy & Standards Converted: 
DONE
Status: 
Current
Revision Date: 
Monday, March 26, 2018

 



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