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Fiscal Policy Program

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    • Fiscal Policy Manual
      • Fiscal Policy Program Authority Policy
      • Asset Accounting
        • Construction and Plant Funds
        • Equipment Acquisition
        • Equipment Disposal
        • Equipment Management
        • Inventory
        • Property Management Information
        • Sponsored Research & Federal Property
      • Financial Accounting
        • Account Codes
        • Agency Funds
        • Agricultural Research Foundation
        • Approvals
        • Assessments
        • Auxiliary Enterprises
        • Collections and Bad Debt
        • Designated Operations
        • Document Codes
        • Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations
        • FOAPAL Elements
        • Facilities and Administrative Rate
        • Fiscal Year End Balance Sheet Analysis
        • Fiscal Year End Processing of Cash Receipts
        • Fiscal Year End Processing of Invoices
        • Fiscal Year End Processing of Journal Vouchers
        • Fiscal Year End Processing of Payroll
        • Fiscal Year End Processing of Purchase Orders and Encumbrances
        • Fiscal Year End Processing of SIS Accounts Receivable
        • Fiscal Year End Processing of Travel
        • Fiscal Year End Reconciliation of Fund Accounts
        • Fiscal Year End Revenue & Expenditure Analysis
        • Fund, Account and Budget Balances
        • Journal Vouchers
        • Lease Reporting
        • OSU Foundation
        • Payment of Audit Disallowance
        • Recharge Activities (Internal & External)
        • Records Retention
        • Rule Codes
        • Sales of Goods and Services
        • Service Center Operations
        • Tax Exempt Status
        • Transfer of Funds
        • Unrelated Business Income Tax
        • Use of Foreign Banks
        • e-Signature
      • Investment Accounting
        • Auxiliary Reserves
        • Endowments
        • Research Equipment Reserves
        • Service Center Reserves
      • Payroll
        • Compensation Payments
        • Payroll Corrections and Adjustments
        • Payroll Deductions and Additions
          • Relocation Allowance
        • Payroll Information
      • Procurement & Contracting
        • Authority and Records
        • Construction
        • Contracting
        • Procurement and Contract Ethics
        • Procurement/Purchasing
      • Revenue & Receivables
        • Attendee Event Payments
        • External Fee Book Charges
        • Financial Aid
        • Gift, Grant and Contract Income
        • Housing and Dining Income
        • Institutional Loans
        • Interest Earnings
        • Non-Student Accounts
        • Outside Scholarships
        • Parking Fines and Permit Sales
        • Record Keeping
        • Refundable Deposits
        • Student Loans
        • Surplus Sales
        • Third Party Cash Handling
        • Tuition and Fees
        • e-Commerce
      • Vendor & Employee Payments
        • 1099 Reporting
        • Auto Pay
        • Automated Clearing House (ACH) Payments
        • Banner FIS Processes
        • Cash Out
        • Communications Allowance
        • Communications: Internet Services and Other Mobile Devices
        • Corporate Travel and Entertainment Card
        • Credit Memos
        • Departmental Advances
        • Donations, Contributions, and Sponsorships
        • Employee Recognition
        • Fellowships, Scholarships, and Student Payments
        • General Processes
        • Gift Cards or Certificates
        • Interest Penalty
        • Invoice Numbers
        • Licenses and Occupational Fees
        • Lost or Stolen Checks
        • Memberships, Dues and Subscriptions
        • Miscellaneous Costs
        • NRA General Information
          • NRA Foreign Business Payments
          • NRA Scholarships and Fellowships
          • NRA Services and Travel
          • NRA University Employment
        • Non-Travel Meals
        • Participant Support
        • Paying Taxes
        • Personal Reimbursements
        • Personal Use of OSU Property
        • Petty Cash
        • Prepayments
        • Procurement Cards
        • Revolving Funds
        • Services
        • Social Events
        • Travel - Air Transportation
        • Travel - Conference Expenses
        • Travel - General
        • Travel - Ground Transportation
        • Travel - Lodging
        • Travel - Meals
        • Travel - Non-Reimbursable Expenses
        • Travel - Reimbursements
        • Travel Advances
        • Vendor Maintenance
        • Vendor Refunds
      • Index (by title)
      • List (by number)
      • FIS (by old number)
        • 000 Introductory Material
        • 100 Revenue (External)
          • 101: Student Revenue
          • 102: Non-Student Income
          • 103: Other Revenue
        • 1100 Banner Processes
        • 1200 Records Retention Requirements
        • 200 Revenue (Internal)
        • 300 Accounts Receivable
          • 302: Students – Current A/R Account
        • 400 Expenditures
          • 401: Payroll
          • 406: Vendor Invoice Processing
          • 407: Personal Reimbursements
          • 408: Centralized Processing of Expenditures
          • 410: Expenditure Types
          • 411: Travel
          • 413: Non-Resident Aliens (NRA)
        • 500 Financial Accounting and Analysis
        • 600 Plant Funds and Fixed Assets
          • 603: Establishing Construction Plant Funds
        • 700 Reserves and Investment Management
        • 800 Fiscal Year End Processing
        • 900 Transfers
      • Archive
    • Guidelines
      • Introduction
      • Table of Contents
      • Exhibits
        • Ex003-01: FIS Acronym List
        • Ex003-02: Account Codes
        • Ex003-03: Program Codes Decision Tree
        • Ex003-05: Employee Class Codes
        • Ex003-06: Recharge Activity Accounting Structure
        • Ex003-07: Internal vs. External Revenue
        • Ex003-08: Self-Sustaining Activity
        • Ex003-09: Recharge Allowable Cost Matrix
        • Ex003-11: Vacant
        • Ex003-12: External Funding Approval Matrix
        • Ex003-13: Account Code Restrictions
        • Ex003-14: e-Commerce Incident Report
        • Ex003-15: e-Signature Authentication Assurance Levels
        • Ex003-16: Proposal for Use of e-Signature
        • Ex003-17: External Receipts Account Code Guidance
        • Ex003-18: Fund Reconciliation Responsibility by Fund
        • Ex003-19: Fund Reconciliation Responsibility by Unit
        • Ex003-20: Course Fee Calculation Guidance
        • Ex003-21: Transfer Account Code Usage by Fund Type Level II
        • Ex003-22: Business Center – JV Rule Code Matrix
        • Ex003-23: Large Payment Authorization
        • Ex003-24: Inviting & Paying a Non-Resident Alien for Academic Activities
        • Ex003-25: Non-resident Alien - Form Descriptions
        • Ex003-26: Department and Employee Directory - non-resident Alien Activities
        • Ex003-27: Payments That Can Be Issued to Foreign Nationals
        • Ex003-28: Paying Wages to a Non-resident Alein
        • Ex003-29: Tax Exempt Letter
        • Ex003-30: Transfer Account Code Flowchart
      • Procedures
        • Approval Procedure
        • Interpretations Procedure
        • Request Procedure
      • Status Report Guidelines
      • Manual Revision Record (MRR)
        • 2003 Revisions
        • 2004 Revisions
        • 2005 Revisions
        • 2006 Revisions
        • 2007 Revisions
        • 2008 Revisions
        • 2009 Revisions
        • 2010 Revisions
        • 2011 Revisions
        • 2012 Revisions
        • 2013 Revisions
        • 2014 Revisions
        • 2015 Revisions
        • 2016 Revisions
        • 2017 Revisions
        • 2018 Revisions
    • Quick Links
      • Contact Information
        • Committee Charter
        • Coordinator Assignment
        • Roles & Responsibilities
      • Definitions
      • Frequently Asked Questions (FAQs)
      • Internal Controls
      • Tools & Resources
        • Administration Tools
        • Communication Plan
        • Fiscal Policy Forms
        • Process Categories
      • Training
      • Important Information
      • Policy Under Review
      • Status Report
    • Calendar
    • Library
    • Maps
    • Online Services
    • Make a Gift
  • Fiscal Policy Manual
    • Fiscal Policy Program Authority Policy
    • Asset Accounting
      • Construction and Plant Funds
      • Equipment Acquisition
      • Equipment Disposal
      • Equipment Management
      • Inventory
      • Property Management Information
      • Sponsored Research & Federal Property
    • Financial Accounting
      • Account Codes
      • Agency Funds
      • Agricultural Research Foundation
      • Approvals
      • Assessments
      • Auxiliary Enterprises
      • Collections and Bad Debt
      • Designated Operations
      • Document Codes
      • Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations
      • FOAPAL Elements
      • Facilities and Administrative Rate
      • Fiscal Year End Balance Sheet Analysis
      • Fiscal Year End Processing of Cash Receipts
      • Fiscal Year End Processing of Invoices
      • Fiscal Year End Processing of Journal Vouchers
      • Fiscal Year End Processing of Payroll
      • Fiscal Year End Processing of Purchase Orders and Encumbrances
      • Fiscal Year End Processing of SIS Accounts Receivable
      • Fiscal Year End Processing of Travel
      • Fiscal Year End Reconciliation of Fund Accounts
      • Fiscal Year End Revenue & Expenditure Analysis
      • Fund, Account and Budget Balances
      • Journal Vouchers
      • Lease Reporting
      • OSU Foundation
      • Payment of Audit Disallowance
      • Recharge Activities (Internal & External)
      • Records Retention
      • Rule Codes
      • Sales of Goods and Services
      • Service Center Operations
      • Tax Exempt Status
      • Transfer of Funds
      • Unrelated Business Income Tax
      • Use of Foreign Banks
      • e-Signature
    • Investment Accounting
      • Auxiliary Reserves
      • Endowments
      • Research Equipment Reserves
      • Service Center Reserves
    • Payroll
      • Compensation Payments
      • Payroll Corrections and Adjustments
      • Payroll Deductions and Additions
        • Relocation Allowance
      • Payroll Information
    • Procurement & Contracting
      • Authority and Records
      • Construction
      • Contracting
      • Procurement and Contract Ethics
      • Procurement/Purchasing
    • Revenue & Receivables
      • Attendee Event Payments
      • External Fee Book Charges
      • Financial Aid
      • Gift, Grant and Contract Income
      • Housing and Dining Income
      • Institutional Loans
      • Interest Earnings
      • Non-Student Accounts
      • Outside Scholarships
      • Parking Fines and Permit Sales
      • Record Keeping
      • Refundable Deposits
      • Student Loans
      • Surplus Sales
      • Third Party Cash Handling
      • Tuition and Fees
      • e-Commerce
    • Vendor & Employee Payments
      • 1099 Reporting
      • Auto Pay
      • Automated Clearing House (ACH) Payments
      • Banner FIS Processes
      • Cash Out
      • Communications Allowance
      • Communications: Internet Services and Other Mobile Devices
      • Corporate Travel and Entertainment Card
      • Credit Memos
      • Departmental Advances
      • Donations, Contributions, and Sponsorships
      • Employee Recognition
      • Fellowships, Scholarships, and Student Payments
      • General Processes
      • Gift Cards or Certificates
      • Interest Penalty
      • Invoice Numbers
      • Licenses and Occupational Fees
      • Lost or Stolen Checks
      • Memberships, Dues and Subscriptions
      • Miscellaneous Costs
      • NRA General Information
        • NRA Foreign Business Payments
        • NRA Scholarships and Fellowships
        • NRA Services and Travel
        • NRA University Employment
      • Non-Travel Meals
      • Participant Support
      • Paying Taxes
      • Personal Reimbursements
      • Personal Use of OSU Property
      • Petty Cash
      • Prepayments
      • Procurement Cards
      • Revolving Funds
      • Services
      • Social Events
      • Travel - Air Transportation
      • Travel - Conference Expenses
      • Travel - General
      • Travel - Ground Transportation
      • Travel - Lodging
      • Travel - Meals
      • Travel - Non-Reimbursable Expenses
      • Travel - Reimbursements
      • Travel Advances
      • Vendor Maintenance
      • Vendor Refunds
    • Index (by title)
    • List (by number)
    • FIS (by old number)
      • 000 Introductory Material
      • 100 Revenue (External)
        • 101: Student Revenue
        • 102: Non-Student Income
        • 103: Other Revenue
      • 1100 Banner Processes
      • 1200 Records Retention Requirements
      • 200 Revenue (Internal)
      • 300 Accounts Receivable
        • 302: Students – Current A/R Account
      • 400 Expenditures
        • 401: Payroll
        • 406: Vendor Invoice Processing
        • 407: Personal Reimbursements
        • 408: Centralized Processing of Expenditures
        • 410: Expenditure Types
        • 411: Travel
        • 413: Non-Resident Aliens (NRA)
      • 500 Financial Accounting and Analysis
      • 600 Plant Funds and Fixed Assets
        • 603: Establishing Construction Plant Funds
      • 700 Reserves and Investment Management
      • 800 Fiscal Year End Processing
      • 900 Transfers
    • Archive
  • Guidelines
    • Introduction
    • Table of Contents
    • Exhibits
      • Ex003-01: FIS Acronym List
      • Ex003-02: Account Codes
      • Ex003-03: Program Codes Decision Tree
      • Ex003-05: Employee Class Codes
      • Ex003-06: Recharge Activity Accounting Structure
      • Ex003-07: Internal vs. External Revenue
      • Ex003-08: Self-Sustaining Activity
      • Ex003-09: Recharge Allowable Cost Matrix
      • Ex003-11: Vacant
      • Ex003-12: External Funding Approval Matrix
      • Ex003-13: Account Code Restrictions
      • Ex003-14: e-Commerce Incident Report
      • Ex003-15: e-Signature Authentication Assurance Levels
      • Ex003-16: Proposal for Use of e-Signature
      • Ex003-17: External Receipts Account Code Guidance
      • Ex003-18: Fund Reconciliation Responsibility by Fund
      • Ex003-19: Fund Reconciliation Responsibility by Unit
      • Ex003-20: Course Fee Calculation Guidance
      • Ex003-21: Transfer Account Code Usage by Fund Type Level II
      • Ex003-22: Business Center – JV Rule Code Matrix
      • Ex003-23: Large Payment Authorization
      • Ex003-24: Inviting & Paying a Non-Resident Alien for Academic Activities
      • Ex003-25: Non-resident Alien - Form Descriptions
      • Ex003-26: Department and Employee Directory - non-resident Alien Activities
      • Ex003-27: Payments That Can Be Issued to Foreign Nationals
      • Ex003-28: Paying Wages to a Non-resident Alein
      • Ex003-29: Tax Exempt Letter
      • Ex003-30: Transfer Account Code Flowchart
    • Procedures
      • Approval Procedure
      • Interpretations Procedure
      • Request Procedure
    • Status Report Guidelines
    • Manual Revision Record (MRR)
      • 2003 Revisions
      • 2004 Revisions
      • 2005 Revisions
      • 2006 Revisions
      • 2007 Revisions
      • 2008 Revisions
      • 2009 Revisions
      • 2010 Revisions
      • 2011 Revisions
      • 2012 Revisions
      • 2013 Revisions
      • 2014 Revisions
      • 2015 Revisions
      • 2016 Revisions
      • 2017 Revisions
      • 2018 Revisions
  • Quick Links
    • Contact Information
      • Committee Charter
      • Coordinator Assignment
      • Roles & Responsibilities
    • Definitions
    • Frequently Asked Questions (FAQs)
    • Internal Controls
    • Tools & Resources
      • Administration Tools
      • Communication Plan
      • Fiscal Policy Forms
      • Process Categories
    • Training
    • Important Information
    • Policy Under Review
    • Status Report

Fiscal Policy Manual

03-100  FISCAL AUTHORITY & GUIDELINES
  • Fiscal Policy Program Authority Policy
  • Fiscal Policy Manual
  • Program Procedures
  • Reference Material
03-110  REVENUE & RECEIVABLES
  • Student Revenue
  • Non-Student Revenue
03-120  PAYROLL
  • Payroll Information
  • Compensation Payments
  • Payroll Corrections and Adjustments
  • Payroll Deductions and Additions
03-130  PROCUREMENT & CONTRACTING
  • Procurement and Contract Ethics
  • Authority and Records
  • Procurement/Purchasing
  • Contracting
  • Construction
03-140  VENDOR & EMPLOYEE PAYMENTS
  • Invoice Processing
  • Payment Processing
  • Non-Resident Alien Payments
  • Travel
  • Miscellaneous Expenditures
03-150  FINANCIAL ACCOUNTING
  • General Accounting
  • Fund Accounting
  • Foundation Accounting
  • Closing the Books
  • Accounting and Banner FIS Guidelines
03-160  ASSET ACCOUNTING
  • Property Management Information
  • Equipment Acquisition
  • Equipment Management
  • Equipment Disposal
  • Inventory
  • Construction and Plant Funds
  • Sponsored Research and Federal Property
03-170  INVESTMENT ACCOUNTING
  • Reserve Funds
  • Investments

 

Misc Search Tools
  • Index (by title)
  • List (by number)
  • FIS (by old number)
  • Archived Policies and Rules
  • University Policies and Standards
  • Status Report

 

  • Fiscal Policy Program Authority Policy
  • Asset Accounting
  • Financial Accounting
  • Investment Accounting
  • Payroll
  • Procurement & Contracting
  • Revenue & Receivables
  • Vendor & Employee Payments
  • Index (by title)
  • List (by number)
  • FIS (by old number)
  • Archive
‹ Fiscal Policy Program up Fiscal Policy Program Authority Policy ›

Contact Info

Office of Finance and Administration
Oregon State University
Corvallis, OR 97331-4501

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