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OUS Fiscal Policy Manual

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Index

PREFACE
POLICY PROCESS
POLICIES PENDING REVIEW AND COMMENT
SUMMARY OF CHANGES TO OUS FISCAL POLICY MANUAL

A B C D E F G H L P R S T

Fiscal Policy Table

Title OUS 
Fiscal Policy Manual Reference (1) 		OUS 
FASOM 
Policy Reference (1)
INTRODUCTION 
Formulation, Issuance, & Revision of System Fiscal Policies 01.001
ACCOUNTING AND FINANCIAL REPORTING 
Roles & Responsibilities - Accounting and Financial Reporting 05.001
Description of Accounting Periods 05.005
Chart of Account Administration 05.110
Inter-institutional and Inter-fund Loans 05.271
Accounting for Leases 05.281
Compensated Absences Accounting Policy 05.321
Accounting for Other Post-Employment Benefits (OPEB) 05.331
Accounting for Facilities & Administrative (F&A) Cost Recoveries 05.553
Accounting for Interfund Transactions 05.650
Accounting for Designated Operating Funds 05.712
Service Center Working Capital 05.713
Accounting for Unexpended Plant Funds 05.780
Accounting Index Section 1
Account Codes Index Section 2
General Accounting Index Section 6
AUDITING
Roles & Responsibilities - Auditing 10.001
AUXILIARY ENTERPRISES AND OTHER ACTIVITIES
Roles & Responsibilities - Auxiliary Enterprises & Other Activities 15.001
Auxiliary Enterprise & Service Accounts Index Section 9
Auxiliary Enterprise Indirect Cost Allocation 15.105
BUDGETING
Roles & Responsibilities - Budgeting 20.001
Budgets Index Section 4
CONFIGURATION MANAGEMENT
Installation of FIS and HRIS OUS Baseline Changes in Production 25.005
COST ACCOUNTING
Cost Accounting Index Section 3
DEBT FINANCING AND MANAGEMENT
Roles & Responsibilities - Debt Financing & Management 35.001
Returning Excess Bond Proceeds 35.100
Debt Management 35.200
ELECTRONIC COMMERCE
Policy Guidelines for Electronic Commerce   40.005
ENDOWMENT MANAGEMENT
Roles & Responsibilities - Endowment Management 45.001
FACILITIES MANAGEMENT 
Roles & Responsibilities - Facilities Management 50.001
FIXED ASSETS ADMINISTRATION
Fixed Assets Accounting Policies 55.100
Fixed Assets Library Accounting 55.105
Fixed Assets Building Component Depreciation  55.110
Asset Accounting 8.01
Rental of Facilities 8.02
Non-Expendable Personal Property 8.03
Expendable Property 8.04
Rededication of Facilities 8.05
GENERAL OPERATIONS
Non-travel Meals, Refreshments, and Hospitality Expenses 56.100
Distribution of Moneys Appropriated for Clinical Legal Education Programs through Provisions of Oregon Laws 2007, Chapter 666, §1(4) and §(3) 56.200
HUMAN RESOURCES
Military Leave Donation Policy 57.100  
Employee Recognition Awards 57.200  
LEGAL ISSUES
Roles & Responsibilities - Legal Issues 60.001
PAYROLL
Roles & Responsibilities - Payroll 65.001
Personnel-Payroll Index (FASOM) 10.00-10.71
Aggregate HR Data Warehouse Access  10.81
Certification of Certain Distributed Payroll Processes  10.82
Encumbrance Processing (PDF) 10.83
Overpayment/Repayment Processing (password protected)  10.84
Payroll Checks and Earnings Statements  10.85
Payroll Processing Calendar and Related Issues 10.86
Payroll Processing Checklist (Excel) 10.87
Payroll Processing Flowchart  10.88
Reconciliations 10.89
Fringe Benefits:
     Football Bowl Games   10.90
     Moving Expenses   10.91
     Pre-tax Parking   10.92
     Pre-tax Transit Pass   10.93
     Vehicles  10.94
     Other Fringe Benefits  10.95
PROCUREMENT
Roles & Responsibilities - Procurement 70.001
Purchasing - Procurement Card 70.100
Purchasing and Accounts Payable 13.01
Competitive Procedures for the Purchasing, Procurement & Contracts of Goods and Services 13.02
Encumbrances 13.04
Retainage on Construction Contracts 13.05
Independent Contractor 13.06
Personnel Recruiting Firms 13.09
Procurement Cards
(Superseded by FPM 70.100) 		13.11
RESEARCH AND SPONSORED PROGRAMS
Roles & Responsibilities - Research & Sponsored Programs 75.001
General Administration 5.01
Graduate Fee Remissions 5.02
Specialized Service Facilities 5.03
Building and Equipment Use or Depreciation Allowance 5.04
Time and Effort Reporting 5.05
RISK MANAGEMENT AND INSURANCE
Roles & Responsibilities - Risk Management & Insurance 80.001
Insurance Index Section 7
STUDENT FINANCIAL AID 
Roles & Responsibilities - Student Financial Aid 85.001
Student Financial Aid & Services Index Section 12
TAXATION
Roles & Responsibilities - Taxation 90.001
Use of Institutional Tax Identification Numbers   90.100
TRAVEL
Travel Administration 11.01
Meals and Incidental Expenses, Lodging, and Miscellaneous Expenses 11.02
Transportation 11.03
Federal Out-of-State (within Continental U.S.) Localities Eligible Tables 11.04
Federal Maximum Travel Per Diem Allowances for Foreign Areas 11.05
Maximum Travel Per Diem Rates Outside the Continental United States 11.06
Travel Reimbursement Rates 11.10
Oregon Mileage Chart 11.11
TREASURY MANAGEMENT
Roles & Responsibilities - Treasury Management 105.001
Treasury Management Operations 105.100
Foreign Programs and Payments 105.200  
Replacement & Returned Checks 13.03
Funds for Foreign Programs
(Superseded by FPM 105.200) 		13.08

Note 1:  Prior to the adoption of the standardized format, OUS maintained a body of fiscal policies and procedures -- Financial Administration Standard Operating Manual (FASOM).  This index indicates those policies which are in the new " Fiscal Policy Manual" format, as well as those that are yet to be converted to the new format.  

Last Updated: 03/20/08

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