Fiscal Policy Program

POLICIES BY NUMBER

03-100: Fiscal Authority and Guidelines

• 03-100 Fiscal Policy Program Authority Policy
• 03-100-001 Introduction
• 03-100-002 Table of Contents
• 03-100-003 Exhibits
• 03-100-011 Definitions
• 03-100-012 Frequently Asked Questions (FAQs)
• 03-100-021 Fiscal Policy Committee Charter
• 03-100-022 Fiscal Policy Coordinator Assignment
• 03-100-023 Roles and Responsibilities
• 03-100-024 Process Categories
• 03-100-025 Process Flow Chart
• 03-100-026 Communication Plan
• 03-100-091 Governance Resources
• 03-100-092 Internal Control Resources
• 03-100-093 Training Resources
• 03-100-098 Status Report Guide
• 03-100-099 Manual Revision Record (MRR)
• 03-100-101 Fiscal Policy Philosophy
• 03-100-102 Program Administration
• 03-100-103 Website Management
• 03-100-104 BOX Procedures
• 03-100-106 Editorial Guidelines
• 03-100-111 Fiscal Policy Request Procedure
• 03-100-112 Fiscal Policy Development Procedure
• 03-100-113 Fiscal Policy Review and Approval Procedure
• 03-100-114 Fiscal Policy Implementation Procedure
• 03-100-115 Fiscal Policy Maintenance Procedure
• 03-100-116 Fiscal Policy Interpretations Procedure
• 03-100-117 Fiscal Policy Exceptions Procedure

03-110: Revenue and Receivables

• 03-110-101 Tuition and Fees
• 03-110-102 Student Loans
• 03-110-103 Financial Aid
• 03-110-104 Outside Scholarships
• 03-110-201 Record Keeping
• 03-110-202 Non-Student Accounts Receivable
• 03-110-205 External Income
• 03-110-206 Parking Fines and Permit Sales
• 03-110-207 Surplus Property Sales
• 03-110-208 Housing and Dining Income
• 03-110-209 Refundable Deposits
• 03-110-210 Attendee Event Payments
• 03-110-211 Third Party Cash Handling
• 03-110-301 Collections and Bad Debt
• 03-110-399 Fiscal Year End Processing of SIS Accounts Receivable

03-120: Payroll

• 03-120-101 General Payroll Information
• 03-120-102 Payroll Exhibits
• 03-120-103 Payroll Definitions
• 03-120-104 Payroll Frequently Asked Questions
• 03-120-105 Payroll Manual Revision Record
• 03-120-199 Fiscal Year End Processing of Payroll
• 03-120-201 Unclassified Employee Compensation
• 03-120-202 Classified and Temporary Employee Compensation
• 03-120-203 Student Employee Compensation
• 03-120-204 Graduate Student Employee Compensation
• 03-120-205 Retroactive Pay
• 03-120-206 Miscellaneous Compensation Payments
• 03-120-301 Payroll Errors
• 03-120-302 Payroll Adjustments
• 03-120-303 Leave Without Pay
• 03-120-304 SAIF Loss-Time
• 03-120-401 Voluntary Deductions
• 03-120-402 Mandatory Deductions and Additions
• 03-120-403 Taxable Fringe Benefits
• 03-120-404 Relocation Allowance
• 03-120-405 Other Payroll Expenses (OPE)

03-130: Purchasing

• 03-130-101 Purchase Orders
• 03-130-102 Invoices
• 03-130-103 Approvals
• Link to Procurement and Contract Services Policy Manual (PaCS)

03-140: Expenses and Payables

• 03-140-101 General Processes
• 03-140-102 Banner FIS Processes
• 03-140-103 Credit Memos
• 03-140-104 Interest Penalty
• 03-140-105 Prepayments
• 03-140-106 Paying Taxes
• 03-140-107 Vendor Maintenance
• 03-140-109 1099 Reporting
• 03-140-201 ACH Payments
• 03-140-202 Personal Reimbursements
• 03-140-203 Student and Volunteer Cash Reimbursements
• 03-140-204 Petty Cash
• 03-140-205 Auto Pay
• 03-140-206 University Credit Cards
• 03-140-207 Program Support Payments
• 03-140-211 Vendor Refunds
• 03-140-212 Lost or Stolen Checks
• 03-140-301 NRA General Information
• 03-140-302 NRA Services and Travel
• 03-140-303 NRA University Employment
• 03-140-304 NRA Scholarships and Fellowships
• 03-140-305 NRA Foreign Business Payments
• 03-140-401 Travel
• 03-140-402 Fiscal Year End Processing of Travel
• 03-140-501 Communications Services
• 03-140-502 Licenses and Occupational Fees
• 03-140-503 Memberships, Dues and Subscriptions
• 03-140-505 Meals, Refreshments and Events (Non-Travel)
• 03-140-507 Employee Recognition
• 03-140-508 Fellowships, Scholarships and Student Payments
• 03-140-509 Participant Support
• 03-140-510 Services
• 03-140-512 Gift Cards or Certificates
• 03-140-513 Miscellaneous Expenses

03-150: Financial Accounting

• 03-150-101 Unrelated Business Income Tax
• 03-150-102 Lease Reporting
• 03-150-103 Tax Exempt Status
• 03-150-104 Facilities and Administrative Rate
• 03-150-105 e-Signatures
• 03-150-106 Interest Earnings
• 03-150-107 Sales of Goods and Services
• 03-150-108 Recharge Activities (Internal and External)
• 03-150-109 Transfer of Funds
• 03-150-110 Assessments
• 03-150-111 Journal Vouchers
• 03-150-112 Donations, Contributions and Sponsorships
• 03-150-114 Constructive Receipt
• 03-150-115 Pollution Remediation
• 03-150-201 Fund, Account and Budget Balances
• 03-150-202 Agency Funds
• 03-150-203 Education/General and Statewide Public Service Budgeted Operations
• 03-150-204 Designated Operations
• 03-150-205 Service Center Operations
• 03-150-206 Auxiliary Enterprises
• 30-150-207 Payment of Audit Disallowance
• 03-150-208 Gift Funds
• 03-150-209 University Student Organizations
• 03-150-301: OSU Foundation
• 03-150-302: Agricultural Research Foundation
• 03-150-401 Property Management Information
• 03-150-402 Property Management Exhibits
• 03-150-403 Property Management Definitions
• 03-150-405 Property Management Manual Revision Record
• 03-150-411 Equipment Acquisition
• 03-150-412 Equipment Fabrications
• 03-150-413 Trade-In of Equipment
• 03-150-414 Transfer of Equipment
• 03-150-415 Vehicles and Vessels
• 03-150-416 Surplus Property
• 03-150-419 Equipment Disposals
• 03-150-421 Processing and Managing Equipment
• 03-150-422 Use and Maintenance of Equipment
• 03-150-423 Inventory
• 03-150-451 Construction Projects
• 03-150-452 Building Use Credits
• 03-150-453 Capitalization
• 03-150-454 Depreciation
• 03-150-461 Sponsored Research and Federal Property
• 03-150-501 Service Center Reserves
• 03-150-502 Auxiliary Reserves
• 03-150-503 Research Equipment Reserves
• 03-150-901 Accounting Codes
• 03-150-905 Records Retention

03-160: Treasury

• 03-160-101 Internal Bank (Board Policy)
• 03-160-102 e-Commerce
• 03-160-201 Liquidity Management (Board Policy)
• 03-160-202 Revolving Funds
• 03-160-203 Use of Foreign Banks
• 03-160-299 Fiscal Year End Processing of Cash Receipts
• 03-160-301 Public University Fund Investment (Board Policy)
• 03-160-302 Endowments
• 03-160-401 Debt (Board Policy)