Funds Sources & Uses
|
|
|
- Darleen Sherman
- 8 years ago
- Views:
Transcription
1 ABC 2014 Fall Summit Funds Sources & Uses University, Cal Poly Foundation and Cal Poly Corporation September 9, 2014
2 Funds Sources & Uses Source and Purpose of Funds Use of Funds Appropriately Sourcing Transactions between University funds, and between University and Auxiliary Organization funds New this Year! Delegation of Authority Module Cal Poly Foundation into Peoplesoft Nov. 1
3 Funds Sources & Uses TYPES OF FUNDS (Sources) University Foundation Corporation Governmental: Gifts: Income: - General Fund - Capital Outlay - Campus Programs - Discretionary - Campus Programs: Discretionary - Professional Development Professional Development Special Activity Proprietary: Endowments Centers & Institutes - Enterprise: Conference & Event SRB* Pledged Funds Trusts Planning CSU Operating Fund - Commercial Activities: Lottery Bequests University Store Instructionally Related Campus Dining Activities Ag Enterprises Other Trust - Internal Service Sponsored Programs: - Post-award Administration Fiduciary: - Investment Trust - Private-Purpose - Agency Funds
4 Funds Sources & Uses Executive Order 1000 President delegated Fiscal Authority and Responsibility Effective oversight of all funds held by the University and those held in a fiduciary capacity Ensure propriety of all expenditures and the integrity of financial reporting made by Auxiliary Organizations Administered by Vice President of Administration and Finance
5 University Funds - Sources Fiduciary Governmental Proprietary
6 SL001 CSU Operating Fund University Funds - Sources Primary Operating Fund of the CSU Sources: Student Fees and Budget Act Appropriations Budgets allocated to Colleges or Departments Purpose: State-supported instruction and related programs and operations SL006-SL010 CSU Operating Fund CSUPERB, COAST, ARI and WR&PI Sources: Allocation from Chancellor s Office Budgets allocated at Fund level
7 University Funds - Sources MRxxx CSU Operating Fund Sources: Student Fees only Operates at Cash Level through a Unique Fund Purpose: Same as SL001 Examples: Commencement, WOW, SOAR Explanation of unexpended revenue in excess of 20% annually
8 University Funds - Sources MOxxx: Instructionally Related Activities (IRA) Sources: IRA student fees (application process) Nominal gifts Other revenue generated by IRA program itself, such as gate receipts, event fees, advertising, etc. Purpose: Out of class experience that provides enrichment to students and enhances learning. Must be integrally related to instruction. Explanation of unexpended revenue in excess of 20% annually
9 University Funds - Sources MYxxx: Lottery Education Fund Sources: Allocation from Chancellor s Office Budgets allocated at Fund level Purpose: To supplement, not replace, current or prospective state-funding for instruction Excludes: Uses for non-instructional purposes, like construction of facilities, and faculty/staff compensation, stipends, honoraria, faculty overloads Allocations spent in year allocated - Explanation of unexpended revenue in excess of 20% annually
10 MXxxx: Other Trust Fund University Funds - Sources Only used when activities are not described by any other fund. The propriety of other funds should be considered first when determining where to record new activity Sources: Varies-by type of activity Purpose: Varies-by type of activity Trust Agreement for initial setup Explanation of unexpended revenue in excess of 20% annually Examples: Compost Sales, Green & Gold event, Preschool Lab, Career Fair, Theatre Rental
11 Program: CPF R2000* CPC R1000 ASI R1001 University Funds Sources SL002: Aux Org/3rd Party Cost Recovery (SL002) Sources: Revenue from monthly Auto Invoice process triggered by University expenses Purpose: Reimbursement of goods and services paid by the University from funds held by the Auxiliary Organizations or external 3rd parties Expense Transaction Requirements: Project: CPF - V + Org Key* CPC - Z + Org Key ASI - Y + Org Key
12 University Funds - Sources RLxxx/RMxxx: Internal Service Funds - Cost Recovery/Chargebacks Sources: Cost Recovery/Chargeback Income Purpose: Reciprocal and Non-Reciprocal Activities Reciprocal Activities: Services, goods and facilities provided between internal University departments or between the University and Chancellor s Office Non-Reciprocal Activities: Receipt of cash or goods without receipt of cash or goods in return and without a requirement of repayment Annual approval of chargeback methodology
13 Cal Poly Foundation Funds - Gifts: Campus Programs: Restricted Gifts Discretionary Professional Development Endowments Trusts Bequests Sources
14 Cal Poly Foundation Funds - Sources Easy reference to decipher different fund sources Restricted Gifts & Professional Development: Range Discretionary: Range Life Income and Endowments: Range
15 Income: Campus Programs Professional Development Discretionary Special Activity Centers & Institutes Conference & Event Planning Commercial Services Sponsored Programs Cal Poly Corporation Funds - Sources
16 Cal Poly Corporation Fund- Sources Professional Development/Research Support Sources: Indirect costs related to Contracts and Grants Nominal gifts can be received to avoid duplication of accounts with the same purpose. Purpose: Provide University faculty/staff with additional opportunities to attain skills and knowledge for career advancement and funding for future research projects.
17 Discretionary Cal Poly Corporation Funds - Sources Sources: Retained earnings from Commercial Services operations A few are funded by gifts, but retained by CPC due to their relationship to CPC activities, i.e. Swanton Ranch Purpose: Provide support for various programs and departments across Campus
18 Special Activity Cal Poly Corporation Funds - Sources Sources: Income-Generating Activities Fundraising Events Department Banquets and Internal Meetings Ticket Sales T-shirt Sales Memberships Cal Poly Arts Athletic Activities, including Mustang Stampede memberships
19 Centers and Institutes Cal Poly Corporation Funds - Sources Offer non-credit instruction Build links with industry and the community Foster interdisciplinary efforts and cooperation among departments and across colleges Perform public service Develop student opportunities to practice their academic discipline
20 Cal Poly Corporation Funds - Sources Conference and Event Planning Offers non-credit courses, seminars, workshops, conferences or other outreach events Purpose: Activities and programs which provide opportunities for developing and promoting the University and community relations
21 Commercial Services Cal Poly Corporation Funds - Sources Agriculture Bookstore Campus Dining University Graphic Services (UGS) Sponsored Programs Purpose: Administer research grants
22 All Funds - Uses Fund Purpose Externally-Imposed Restrictions Mission of the University Bona fide Business Purpose Hospitality Policy Travel Policy Appropriately Sourcing Transactions Delegation of Authority New!
23 Funds Sources and Uses Contact Info: University: Cal Poly Foundation: Kimberly Perez Debbie Tuson Cal Poly Corporation: Karen Brown
24 University Funds References All Funds Executive Order 1000 SL001, SL006-SL010 & MRxxx: Operating Funds Fund Authority: Education Code 89721(l) MOxxx: Instructionally Related Activities (IRA) Fund Authority: Education Code 89230, and 89721(h) IRA Website:
25 University Fund - References MYxxx: Lottery Education Funds Fund Authority: Government Code Section , , California State Lottery Act of 1984, Education Code 89721(l) and Lottery Website: MXxxx: Other Trust Funds Fund Authority: Education Code 89721(g) SL002: Aux Orgs/3 rd Party Cost Recovery Fund Authority: Education Code 89721(g) RLxxx/RMxxx: Internal Service Funds Fund Authority: Education Code 89721(g)
NON-STATE FUNDS: PROCEDURES FOR ACCEPTING AND ADMINISTERING California State University, Sacramento
NON-STATE FUNDS: PROCEDURES FOR ACCEPTING AND ADMINISTERING California State University, Sacramento A majority of the funding for California State University, Sacramento comes from the State General Fund.
Memorandum S AN L UIS OBISPO CA 93407. State of California
State of California Memorandum S AN L UIS OBISPO CA 93407 To : William Durgin Date : September 28, 2007 Provost and Vice President for Acadmic Affairs Cornel Morton Vice President for Student Affairs Sandee
BP 3600 RULES FOR AUXILIARY ORGANIZATIONS
BP 3600 RULES FOR AUXILIARY ORGANIZATIONS References: Education Code Sections 72670 et seq.; 76060, 76063, 76064, 72241, 72303 Title 5 Sections 59250 et seq. The Napa Valley Community College District
These guidelines assist faculty and staff in understanding what trust funds are and how they are accounted for, regulated and applied.
NORTH CAROLINA STATE UNIVERSITY Trust Fund Guidelines Revised - June 2011 These guidelines assist faculty and staff in understanding what trust funds are and how they are accounted for, regulated and applied.
CSU AUXILIARY ORGANIZATIONS SOUND BUSINESS PRACTICES GUIDELINES. Rev 1.0. February 2014
SOUND BUSINESS PRACTICES GUIDELINES Rev 1.0 February 2014 SOUND BUSINESS PRACTICES GUIDELINES CONTENTS Purpose and Objective... 2 Sound Business Practices... 2 1.0 CASH AND CASH EQUIVALENTS... 3 2.0 INVESTMENTS...
SANTA MONICA COMMUNITY COLLEGE DISTRICT 2015-2016 PROPOSED ADOPTED BUDGET NARRATIVE
SANTA MONICA COMMUNITY COLLEGE DISTRICT 2015-2016 PROPOSED ADOPTED BUDGET NARRATIVE The Santa Monica Community College District Proposed Adopted Budget for fiscal year 2015-2016 is comprised of the following
University of Pittsburgh
I. Guideline Background Sponsored projects (grants, contracts, cooperative agreements, etc.) and gifts comprise a significant portion of the operating revenue of the University. Distinguishing between
UNCW Resources. Trust Fund Guidelines
UNCW Resources Trust Fund Guidelines I. Sources for University Monies 1. The State through appropriation, contracts or grants 2. The Federal government through appropriation, contracts or grants 3. Customers
In limited circumstances, gifts may be made directly to the University on or after January 1, 2012 in accordance with the terms of this policy.
Policy V. 4.7.1 Responsible Official: Vice President for Finance and Treasurer Effective Date: March 11, 2013 Policy Statement It is important that the University of Vermont has policies and guidelines
The California State University Office of Audit and Advisory Services CSU COLLEGE REVIEWS. Systemwide
CSU The California State University Office of Audit and Advisory Services COLLEGE REVIEWS Systemwide Audit Report 15-28 September 11, 2015 EXECUTIVE SUMMARY OBJECTIVE The objectives of the audit were to
GRAND RAPIDS COMMUNITY COLLEGE GENERAL OPERATING FUND 2015-16 2016-17 ADOPTED PROJECTED BUDGET BUDGET TUITION:
TUITION: FEES: 1201 RESIDENT $ 26,907,281 $ 26,602,201 1202 NON-RESIDENT 18,641,196 18,396,296 1203 OUT OF STATE 917,180 904,838 1210 TUITION WAIVERS (248,898) (245,824) TOTAL TUITION 46,216,759 45,657,511
Guidelines for Expenditures from University Funds
Guidelines for Expenditures from University Funds These procedures identify permissible and impermissible uses of various types of university funds. I. Introduction Stephen F. Austin State University (SFA)
STRATEGIC FINANCIAL PLANNING SANTA CLARA UNIVERSITY GUIDELINES FOR BUDGETING AND FINANCIAL MANAGEMENT OF CURRENT OPERATIONS
STRATEGIC FINANCIAL PLANNING SANTA CLARA UNIVERSITY GUIDELINES FOR BUDGETING AND FINANCIAL MANAGEMENT OF CURRENT OPERATIONS INTRODUCTION The University faces a significant challenge in providing the financial
FUND ACCOUNTING TRAINING
FUND ACCOUNTING TRAINING Module 2 Current Funds The University of Texas System OBJECTIVES Obtain understanding of: Difference between Current Funds and Noncurrent Funds Difference between Unrestricted
Appendix A - Charter of the Academic and Student Affairs Committee
ATTACHMENT 2 Appendix A - Charter of the Academic and Student Affairs Committee A. Purpose. The Academic and Student Affairs Committee shall be well informed about, provide strategic direction and oversight,
This glossary provides explanations of financial terms used throughout UDW+ reports and
Introduction This glossary provides explanations of financial terms used throughout UDW+ reports and dashboards. It also introduces the underlying concepts that should be understood to utilize the information
This handbook must be read before completing an application and agreement form. By signing the agreement the account manager and approver certify
This handbook must be read before completing an application and agreement form. By signing the agreement the account manager and approver certify that they have read, understood and accepted the terms
UC SANTA BARBARA POLICY AND PROCEDURE
Contact: Office of Sponsored Research and Development Office Issued: New Pages: 6 GIFTS, GRANTS, CONTRACTS, and SPONSORSHIPS DETERMINATIONS I. SCOPE The classification of all gifts, grants, research contracts,
Accounting for Colleges & Universities. Chapter 17
Accounting for Colleges & Universities Chapter 17 Learning Objectives Understand why most government C&Us choose to report as business-type only special purpose governments Explain unique aspects of C&U
Fund Accounting for Governmental Organizations. Published June 2010
Fund Accounting for Governmental Organizations Published June 2010 Learning Objectives To understand: Basics of fund accounting: What is it? Why do we use it? Fund accounting at the University Fund accounting
XIV. Accounting for Gifts, Endowment Earnings and Other Projects
XIV. Accounting for Gifts, Endowment Earnings and Other Projects A. Overview: RIT receives gifts and other income to support the operations of the University. Gifts that are restricted for use by the donor
Brown University Guidelines and Policies Concerning Expenditures from All Institutional Funds to Support Faculty Research
1 Brown University Guidelines and Policies Concerning Expenditures from All Institutional Funds to Support Faculty Research GENERAL GUIDELINES Scope of funds covered: Brown University provides three types
DRAFT (February 7, 2000) Bert Garza. Faculty and Office for Computing and Information Science: Administrative and Management Structure
DRAFT (February 7, 2000) Bert Garza Faculty and Office for Computing and Information Science: Administrative and Management Structure BACKGROUND The Information Revolution is transforming society creating
Capital Project Planning Process
Capital Project Planning Process Capital Planning Overview The planning process overview presented in this document combines work being conducted by both Physical and Capital Planning and Physical Facilities
THE CALIFORNIA STATE UNIVERSITY Office of the Chancellor 401 Golden Shore Long Beach, California 90802-4210 (562) 951-4000
THE CALIFORNIA STATE UNIVERSITY Office of the Chancellor 401 Golden Shore Long Beach, California 90802-4210 (562) 951-4000 Executive Order No.: 876 Title: Financing and Debt Management Policy Project Development
The University's policy regarding the establishment of bank accounts is summarized as follows:
University and Foundation accounts policies 1.) Banking The policy and the related guidelines are designed to ensure that state funds are deposited only to appropriate authorized bank accounts and that
4 b) Where to Record Revenue. 4 5 c) When to Record Revenue. 6-11 Recognition of Unrestricted Revenue Recognition of Restricted Revenue Sources
Revenue Recognition Policy Guidelines These guidelines are organized within the following sections: Pages I. Purpose 1 II. Responsibilities 1 III. Definitions 2-3 IV. Major Sources of Revenue and Normal
GEORGIA SOUTHERN UNIVERSITY FOUNDATION POLICY ON FOUNDATION EXPENSES
GEORGIA SOUTHERN UNIVERSITY FOUNDATION POLICY ON FOUNDATION EXPENSES The Georgia Southern University Foundation exists in order to support Georgia Southern University in its endeavors by raising, investing,
Purpose of Mandatory and Discretionary Tuition and Fee Waivers
Purpose of Mandatory and Discretionary Tuition and Fee Waivers Tuition and fee waivers are an agreement between the student and the university to reduce or eliminate tuition and/or fees. All Illinois public
How To Understand The Chart Of Accounts Class For The Org Chart Of Account Class For Dartmouth College
Welcome to the Oracle chart of accounts class for GL and OGA chart strings. My name is Susan Wells and I will be one of two instructors for this class. The other instructor is Susan Mockus. We are financial
ACCOUNTING SYSTEM AND PERSONNEL REPORTING. Overview. The Components of the System 9/22/2015. Accounting System and Personnel Reporting 1
ACCOUNTING SYSTEM AND PERSONNEL REPORTING Sonja Peaspanen LEA Fiscal Accountability September 2015 Overview Accounting Code Components What do the numbers actually mean? How do you choose an account number?
I. BACKGROUND INFORMATION
TO: FROM: Board of Trustees Kirsten M. Volpi Executive Vice President for Finance and Administration DATE: May 18, 2015 SUBJECT: FY 2016 Budget I. BACKGROUND INFORMATION As we approach fiscal year 2016
Glossary of Budget/Finance Related Terms
Academics: Academics includes expenses of activities and services that support the institution s primary missions of instruction, research, and public service. Includes the retention, preservation, and
Contracts and Grants Accounting Policies and Procedures
Introduction Contracts and Grants Accounting Policies and Procedures Contracts and grants are important to Auburn University. Much of the research that Auburn faculty, staff, and students undertake is
Tallahassee Community College Foundation College Innovation Fund. Program Manual
Tallahassee Community College Foundation College Innovation Fund Program Manual REVISED JUNE 2015 TCC Foundation College Innovation Fund Page 2 Table of Contents INTRODUCTION & OVERVIEW... 3 PURPOSE...
TCS Online Data Dictionary
TCS Online Data Dictionary Label Definition Report Academic year The period of time generally extending from September to June; usually equated to 2 semesters or trimesters, 3 Report Filters quarters,
HOSPITALITY EXPENSES. Interpretation of policy is difficult and can be viewed differently by different people. Hospitality site to be tweaked.
HOSPITALITY EXPENSES Interpretation of policy is difficult and can be viewed differently by different people. Hospitality site to be tweaked. ALLOWABLE DEFINITIONS: ACTIVITIES For which the dollar value
Sacramento State Development Policy Manual
CALIFORNIA STATE UNIVERSITY, SACRAMENTO Office of University Development Sacramento State Development Policy Manual O F F I C E O F U N I V E R S I T Y A D V A N C E M E N T Sacramento State Development
MSU FUND ACCOUNTING FOAPAL
MSU FUND ACCOUNTING FOAPAL ` Mississippi State University is a land grant institution which receives funding from Federal Appropriations, State Appropriations, Tuition and Fees, Auxiliary Operations, and
Banner Fundamentals: What is the FOAPAL? VCU Controller s Office
Banner Fundamentals: What is the FOAPAL? What is FOAPAL? Banner is the world's most widely used collegiate administrative system suite. Here at VCU, Banner integrates the student, finance and human resource
COMMITTEE ON LEGISLATIVE RESEARCH OVERSIGHT DIVISION
L.R. No.: 2085-01 Bill No.: HB 918 Subject: Business and Commerce Type: Original Date: COMMITTEE ON LEGISLATIVE RESEARCH OVERSIGHT DIVISION FISCAL NOTE Bill Summary: This proposal creates the Missouri
HEALTH SCIENCES COMPENSATION PLANS. Contents. I. Introduction 1. II. General Information 1
ACCOUNTING MANUAL HEALTH SCIENCES COMPENSATION PLANS HEALTH SCIENCES COMPENSATION PLANS Contents I. Introduction 1 II. General Information 1 A. Salary Scales 1 B. Strict Full-Time Salary Scale Plans 1
COLLEGE OF NATURAL SCIENCES OFFICIAL OCCASIONS AND ENTERTAINMENT EXPENSES POLICY
COLLEGE OF NATURAL SCIENCES OFFICIAL OCCASIONS AND ENTERTAINMENT EXPENSES POLICY Summary This policy: - Covers the requirements and procedures to be followed for funding, payment, or reimbursement of all
University of Arkansas at Little Rock Summary of Estimated Revenues and Budget Allocations for the Fiscal Year Ending June 30, 2015
Little Rock Campus University of Arkansas at Little Rock Summary of Estimated Revenues and Budget Allocations for the Fiscal Year Ending June 30, 2015 FY 2012-13 PERCENT FY 2013-14 PERCENT FY 2014-15 PERCENT
WESTERN NEVADA COLLEGE GRANTS AND CONTRACTS Internal Audit Report July 1, 2010 through September 30, 2011
WESTERN NEVADA COLLEGE GRANTS AND CONTRACTS Internal Audit Report July 1, 2010 through September 30, 2011 GENERAL OVERVIEW During the audit period, Western Nevada College (WNC) had 33 active sponsored
FINANCIAL PLANNING GUIDELINES FOR PROFESSIONAL DEGREE SUPPLEMENTAL TUITION SELF SUPPORTING PROGRAM FEES PROFESSIONAL SCHOOLS
FINANCIAL PLANNING GUIDELINES FOR PROFESSIONAL DEGREE SUPPLEMENTAL TUITION SELF SUPPORTING PROGRAM FEES PROFESSIONAL SCHOOLS INTRODUCTION This document describes the financial planning required for charging
OPERATING BUDGET POLICIES AND PROCEDURES 2013-2014. Table of Contents
Operating Budget Policies and Procedures FY2014 OPERATING BUDGET POLICIES AND PROCEDURES 2013-2014 Table of Contents INTRODUCTION... 2 STRUCTURE AND PRESENTATION... 2 RESOURCE ALLOCATION... 3 CARRYOVER
General MSL Budget Information
Project Funding General MSL Budget Information Each MSL-sponsored project will have an annual budget reflecting planned income and expense. Project budgets must be approved by the Community Based/Co-Curricular
Research Administration at The University of Chicago
Research Administration at The University of Chicago Mary Ellen Sheridan, Ph.D. Associate Vice President for Research University Research Administration University of Chicago Outline of JST Seminar Facts
COURSE SCHEDULING AND REGISTRATION ACTIONS REQUIRED EACH SEMESTER FOR CONTINUING EDUCATION CREDIT PROGRAMS... 15 2 P a g e
Table of Contents INTRODUCTION... 4 CREDIT AND NON-CREDIT PROGRAMS UNDER MANAGEMENT BY UNIVERSITY COLLEGE... 5 FTE Generating Programs...5 Non-FTE Generating Self-Supporting Programs/Market Tuition/Sponsored
Annual Accountability Sub-Report on University Private Support February 2009
Annual Accountability Sub-Report on University Private Support February 2009 Annual Accountability Sub-Report on University Private Support UC Gifts & National Campus Endowments Perspective Programs Millions
Texas A&M University Graduate and Professional Student Council Aggies Commit to Graduate and Professional Student Educational Experiences Fellowship
Texas A&M University Graduate and Professional Student Council Aggies Commit to Graduate and Professional Student Educational Experiences Fellowship Updated November 25, 2014 Table of Contents I. Award
Executive Summary Planned Giving and Endowment Policies (For Donors and Donors Advisors)
Appendix B Authority for Gift Acceptance Policies Executive Summary Planned Giving and Endowment Policies (For Donors and Donors Advisors) Independence Institute encourages and solicits outright and deferred
reserves based on a capital asset management plan (Plan) that is
Financing Reserves for Repair or Replacement of Depreciabte Assets of Auxiliary Enterprise and Other Self-Liquidating Activities 6.350 Building/IOTB Repair and Equipment Replacement Reserves for Auxiliary
ACCOUNTS PAYABLE POLICIES AND PROCEDURES
ACCOUNTS PAYABLE POLICIES AND PROCEDURES...... Accounts Payable Payment Processing General Information Overview of the Disbursement Voucher Disbursement Voucher Approval Payments Against Purchase Orders
Arkansas State University System
Arkansas State University System BOARD OF TRUSTEES PRESIDENT Executive Assistant to the President Jonesboro Beebe Mountain Home Newport LEGAL COUNSEL ASU System Governmental Affairs Finance CEO ASU Foundation
Minnesota State Colleges and Universities System Procedures Chapter 5 Administration Procedures associated with Board Policy 5.22
Minnesota State Colleges and Universities System Procedures Chapter 5 Administration Procedures associated with Board Policy 5.22 5.20.1 Special Expenses and Chancellor/Presidential Expense Allowances
CREDIT CARDS CALIFORNIA STATE UNIVERSITY, EAST BAY. Audit Report 13-28 June 28, 2013
CREDIT CARDS CALIFORNIA STATE UNIVERSITY, EAST BAY Audit Report 13-28 June 28, 2013 Henry Mendoza, Chair Lupe C. Garcia, Vice Chair Rebecca D. Eisen Steven M. Glazer William Hauck Hugo N. Morales Members,
Northern Arizona University
Northern Arizona University ACTUAL ESTIMATE FY 2017 BASELINE OPERATING BUDGET Full Time Equivalent Positions 2,057.2 2,249.7 2,249.7 Personal Services 156,428,500 154,129,000 154,129,000 Employee Related
INFORMATION BULLETIN #68 SALES TAX FEBRUARY 2012. (Replaces Information Bulletin #68 dated January 1998)
INFORMATION BULLETIN #68 SALES TAX FEBRUARY 2012 (Replaces Information Bulletin #68 dated January 1998) DISLCAIMER: SUBJECT: AUTHORITY: DIGEST: Information bulletins are intended to provide nontechnical
Business Expenses POLICY STATEMENT REASON FOR POLICY ENTITIES AFFECTED BY THIS POLICY WHO SHOULD READ THIS POLICY WEB ADDRESS FOR THIS POLICY
CORNELL UNIVERSITY POLICY LIBRARY Chapter: 14, POLICY STATEMENT Cornell University funds may be used for ordinary, reasonable, and actual businessrelated expenses incurred in furtherance of the university's
MPP Internal Benchmark Survey Job Descriptions by Job Title
MPP Internal Benchmark Survey Job Descriptions by Job Title 063 064 065 067 066 068 069 070 071 072 073 074 Associate Dean, College of Agriculture Under direction of the dean, provides administrative support
Academic Policy Series 1622.30. Centers and Institutes
Introduction Centers and Institutes Centers and institutes are important components of the academic, research, and service mission of the University of Arkansas. Centers 1 can traverse the boundaries of
Allowable Expenditures Procedures
Allowable Expenditures Procedures TABLE OF CONTENTS Page No. Section 1. Promotional Items 2-4 Section 2. Retreats 5-6 Section 3. Food Purchases 7-9 Section 4. Gifts 10 The College receives funding from
Office of Business and Finance
OBJECTIVE To ensure that expenditure decisions are consistent with the university's mission, applicable law and ethical practice. POLICY Applies to: Any person who spends, uses or benefits from university
U.S. universities, U.S. community colleges
Indirect Cost Policy for Project Grants and Contracts for Applicant Organizations Definition The Bill & Melinda Gates Foundation defines indirect costs as: Overhead expenses or ongoing operational costs
Programmatic Facilities projects that benefit a specific program or function.
The Colorado School of Mines capital budget is impacted by several factors including the implementation of a new strategic plan, the growth in enrollment and research, and the availability of state funds
CHAPTER 9 Information Unique to Each Fund
CHAPTER 9 Information Unique to Each Fund Table of Contents Section - Page INTRODUCTION 1 1 THE GENERAL FUND 2 1 ASSOCIATED STUDENT BODY FUND (ASB) 3 1 Introduction...1 Accounting Methods and Procedures...2
Analysis of compliance with the 50 Percent Law (ECS 84362)
SUPPLEMENTAL DATA Analysis of compliance with the 50 Percent Law (ECS 84362) The Current Expense of Education S11 GENERAL FUND - UNRESTRICTED SUBFUND For Actual Year: 2014-2015 Budget Year: 2015-2016 District
Honorarium A voluntary payment that is given to a person for services for which fees are not legally or traditionally required.
Title: Business Expense Policy and Guidelines Prepared by: Controller s Office Administrator: University Controller Created: July 1, 2012 Revised: January 13, 2016 Policy Statement The basic principle
FIVE YEAR REVIEWS OF HEALTH SCIENCES ORGANIZED RESEARCH UNITS UNIVERSITY OF CALIFORNIA, SAN DIEGO Supplement to UCSD ORU Policy & Procedures, May 2010
FIVE YEAR REVIEWS OF HEALTH SCIENCES ORGANIZED RESEARCH UNITS UNIVERSITY OF CALIFORNIA, SAN DIEGO Supplement to UCSD ORU Policy & Procedures, May 2010 An Organized Research Unit (ORU) is a non-permanent
UPDATE: AUDITOR OF PUBLIC ACCOUNTS RECOMMENDATIONS FOR Agenda Item J-3 PUBLIC AND NONPROFIT BOARDS September 17, 2010
UPDATE: AUDITOR OF PUBLIC ACCOUNTS RECOMMENDATIONS FOR Agenda Item J-3 PUBLIC AND NONPROFIT BOARDS September 17, 2010 In May 2009, the Auditor of Public Accounts issued a report entitled Recommendations
Human Resources POSITION DESCRIPTION (HR 120)
Human Resources POSITION DESCRIPTION (HR 120) CLASSIFICATION: Administrator III DEPARTMENT: CAED WORKING TITLE: Assistant Dean of Development and External Relations FLSA: INCUMBENT: Exempt POSITION DESCRIPTION:
California State University
By Survey Code California State University MPP Benchmark Salary Survey Job Descriptions 001 002 003 004 005 006 007 Vice President/Provost, Academic Affairs The senior academic official responsible for
ANNUAL REPORT ON PUBLIC UNIVERSITY REVENUES AND EXPENDITURES: FISCAL YEAR 2008
ANNUAL REPORT ON PUBLIC UNIVERSITY REVENUES AND EXPENDITURES: FISCAL YEAR 2008 Submitted by The Illinois Board of Higher Education To Governor Rod R. Blagojevich and The Illinois General Assembly November
Budgeting Fundamentals
Budgeting Fundamentals 2 Key Concepts: Fiscal Year and Timeline FOAP and Index Fund structure Account structure Transactions Budgets FAQs 3 Fiscal Year: July 1 to June 30 Fiscal Year examples: FY14: July
FINANCIAL FACTS. Financial and Employment Services Meeting Invitation CAL POLY POMONA FOUNDATION, INC. FINANCIAL SERVICES. November 2012.
FINANCIAL FACTS November 2012 Financial and Employment Services Meeting Invitation page 3 CAL POLY POMONA FOUNDATION, INC. FINANCIAL SERVICES In This Month s Issue... FINANCIALFACTS Foundation Financial
FMS Expense Report. Important Information! Create Expense Report. Your expense report populates with information from your Travel Authorization.
FMS Expense Report Important Information! You must create an Expense Report within 30 days of returning from your trip. All of your expenses, except Per Diem Meals, require a receipt. Be sure all your
CHAPTER THREE ADMINISTRATION AND FINANCE
CHAPTER THREE ADMINISTRATION AND FINANCE 330 FACILITIES Facilities shall provide a functional, attractive environment to support the University s mission. Facilities consists of five distinct organizations
ABA Budget Discussion
ABA Budget Discussion Executive Vice Chancellor Suresh Subramani Assistant Vice Chancellor Debbie McGraw Director Kathy Farrelly Assistant Vice Chancellor Sylvia Lepe-Askari April 1, 2014 Student-centered,
NORTHWEST TECHNICAL INSTITUTE
NORTHWEST TECHNICAL INSTITUTE Enabling Laws Act 56 of 24 A.C.A. 6-5-9 et seq. History and Organization History- Northwest Vocational Technical School (NTI) was established in 975 and became Northwest Technical
AUDIT AND FINANCE COMMITTEE
Item: AF: I-4 AUDIT AND FINANCE COMMITTEE Wednesday, February 16, 2011 SUBJECT: REVIEW OF FAU INTERCOLLEGIATE ATHLETICS PROGRAM INDEPENDENT ACCOUNTANT S REPORT ON AGREED-UPON PROCEDURES FOR THE YEAR ENDED
Handout # 2: Allocating Fundraising Expenses to the T3010
Handout # 2: Allocating Fundraising Expenses to the T3010 The following information is organized to assist a charity in allocating fundraising expenses to the appropriate reporting line on the T3010 Information
FAQs Cal State Online
FAQs Cal State Online 1. What is Cal State Online? Cal State Online is a coordinated systemwide collection of services that not only support the delivery of online programs from systemwide campuses but
REVENUE AND EXPENDITURE/EXPENSE ANALYSIS
THE UNIVERSITY OF TEXAS SYSTEM OFFICE OF THE CONTROLLER REVENUE AND EXPENDITURE/EXPENSE ANALYSIS 1999 2008 2009 Update 201 Seventh Street, ASH 5 th Floor Austin, Texas 78701 512.499.4527 www.utsystem.edu/cont
2010-2011 Operational Plan
2010-2011 Operational Plan Goal 1 Student Learning and Success: Ensure student learning and success by promoting an innovative and supportive learning environment. 1.1 Offer and promote a variety of programs
REPORT NO. 2012-144 MARCH 2012 UNIVERSITY OF SOUTH FLORIDA. Financial Audit
REPORT NO. 2012-144 MARCH 2012 Financial Audit For the Fiscal Year Ended June 30, 2011 BOARD OF TRUSTEES AND PRESIDENT Members of the Board of Trustees and President who served during the 2010-11 fiscal
Higher Education. Higher Education Compact Funding Levels. Higher Education
Higher Education Total Funding The Budget continues to recognize the significant contributions and benefits to society from broad access to higher education at the University of California (UC), the California
2013-14 Institutional Effectiveness Documentation Plan Office of Development & Alumni Affairs
2013-14 Institutional Effectiveness Documentation Plan Office of Development & Alumni Affairs University of Florida Institutional Assessment Continuous Quality Enhancement Series Timothy S. Brophy, Director
CSU. CPO Request Form/Workflow. User Guide. 1 CPO USER GUIDE -FINAL.DOCX Office of the Chancellor
CSU CPO Request Form/Workflow User Guide 1 CPO USER GUIDE -FINAL.DOCX Office of the Chancellor TABLE OF CONTENTS Contents INTRODUCTION... 3 CPO REQUEST PAGE... 3 LAYOUT OF CPO REQUEST FORM... 3 WORKFLOW...
CHART OF ACCOUNTS. For Virginia State-Supported Colleges and Universities EFFECTIVE JULY 1, 1990 DEPARTMENT OF ACCOUNTS
CHART OF ACCOUNTS For Virginia State-Supported Colleges and Universities EFFECTIVE JULY 1, 1990 DEPARTMENT OF ACCOUNTS STATE COUNCIL OF HIGHER EDUCATION FOR VIRGINIA TABLE OF CONTENTS INTRODUCTION... 1
BYLAWS. Board of Visitors Code of Virginia. Williamsburg, Virginia
2015 BYLAWS Board of Visitors Code of Virginia Williamsburg, Virginia PREAMBLE The Board of Visitors is the governing authority of the College of William and Mary, including the Virginia Institute of
Account Groups. Table of Contents. VII. 32 accounts - Loan Funds Purpose, Source of Funds, Typical Expenditures, Transfers, Restrictions
Account Groups Table of Contents I. 14 accounts - Education and General Funds Purpose, Source of funds, Typical Expenditures, Transfers, Restrictions, Travel, Balance II. 18 accounts - Service Center Revolving
Allowable and Unallowable Costs Reference Guide Description Allowable Unallowable
1 Advertizing and Public Relations 200.421 Advertizing and Public relations costs for: Advertizing and Public relations costs for: The term advertising costs means the costs of advertising media and corollary
State's Commitments to Provide Adequate Financial Support for UC and CSU
HIGHER EDUCATION COMPACT Agreement Between Governor Schwarzenegger, the University of California, and the California State University 2005-06 through 2010-11 The Master Plan, which has been California
FUND-RAISING AND GIFT PROCESSING HUMBOLDT STATE UNIVERSITY. Audit Report 10-65 March 29, 2011
FUND-RAISING AND GIFT PROCESSING HUMBOLDT STATE UNIVERSITY Audit Report 10-65 March 29, 2011 Members, Committee on Audit Henry Mendoza, Chair Nicole M. Anderson Margaret Fortune Melinda Guzman William
San Jose State University 2014/15 Cost Allocations to Non-CSU Operating Fund Entities
Non-CSU Operating Fund Entities Business & Financial Services Services and Use of Facilities Costs IT Services San Jose State University Cost Allocations to Non-CSU Operating Fund Entities CO Audit Fee
IMPERIAL COUNTY EMPLOYEES RETIREMENT SYSTEM EDUCATION AND TRAVEL POLICY
IMPERIAL COUNTY EMPLOYEES RETIREMENT SYSTEM EDUCATION AND TRAVEL POLICY This policy is adopted by the Imperial County Board of Retirement at their regular meeting on March 16, 2011, and amended at their
FAQs Cal State Online
FAQs Cal State Online 1. What is Cal State Online? Cal State Online is a coordinated systemwide collection of services that not only supports the delivery of online programs from systemwide campuses but
Office of Financial Services March 2003
Business Expense Guidelines Page 1 California Institute of Technology BUSINESS EXPENSE GUIDELINES Office of Financial Services March 2003 Revision date: 9/12/05 Business Expense Guidelines Page 2 Contents