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Fiscal Responsibility and Internal Control
Fiscal Responsibility and Certification
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 21101 | Fiscal Responsibility | UM System Controller’s Office | |
| 21102 | Monthly Closing & Reporting | UM System Controller’s Office | |
| 21103 | Financial Accounting & Reporting Basis | UM System Controller's Office | |
| 21104 | Component Units | UM System Controller's Office | |
| 21105 | Internal Control - Sub-Certification Process | UM System Controller's Office | |
| 21106 | Campus Financial Sub-Certification | UM System Controller's Office |
Code of Ethics
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 21201 | Code of Ethics | UM System Finance Office |
Internal Controls
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 21301 | Internal Controls | UM System Controller's Office | |
| 21302 | Segregation of Duties | Every Employee | |
| 21303 | Security Access Validation | UM System Controller's Office | Finance Security Access |
Accounting
Accounting Structure
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 22101 | Finance Account Code Structure | UM System Controller's Office | Chartfield Usage |
| 22102 | Transfers | UM System Controller's Office | Transfers Grid |
| 22103 | Feeders | UM System Controller's Office | |
| 22104 | Service Centers | UM System Controller’s Office |
Revenues and Income
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 22201 | State Appropriations | UM System Budget & Planning | |
| 22203 | Tuition and Fee Refunds | UM System Controller's Office | |
| 22205 | Gifts and Gift Pledges | Campus Advancement Office | |
| 22207 | Sales of Products and Services | UM System Controller’s Office | |
| 22209 | Summer Session Deferrals | UM System Controller's Office | |
| 22210 | Collections, Write-offs, and Allowance of Accounts Receivables | UM System Controller’s Office | |
| 22212 | Sales Tax | UM System Controller's Office | |
| 22213 | Nonresident Entertainers Tax | UM System Controller's Office | |
| 22214 | Foreign Gift and Contract Reporting | UM System Compliance Office | |
| 22215 | Student Financial Holds - Delinquent Indebtedness | Campus Cashier's Office |
Expenditures
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 22300 | Sanctions and Restricted Parties | Office of Finance Research Security and Compliance | |
| 22301 | 1099 Reporting | UM System Controller's Office | |
| 22303 | Payroll Verification | UM System Controller’s Office | |
| 22304 | Recording Vacation Accrual | UM System Controller's Office | |
| 22307 | Awards, Gifts & Prizes | UM System Controller's Office | |
| 22308 | Gift Cards | UM System Controller's Office | |
| 22310 | Expense Reimbursements | UM System Controller's Office | |
| 22311 | Moving Expenses | UM System Controller's Office | |
| 22312 | Business Meals | UM System Controller's Office |
Capital Purchases
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 22401 | Capital Assets | UM System Controller's Office | Construction Accounting & Funding |
| 22405 | Depreciation | UM System Controller’s Office |
Debt
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 22501 | Internal Loans | UM System Treasurer’s Office | |
| 22502 | Accounting for Leases | UM System Controller's Office | |
| 22503 | Tax-Exempt Debt Compliance Policy | Office of Treasury |
Travel
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 22601 | Travel Authorization | UM System Controller's Office | |
| 22602 | Methods of Transportation and Allowances | UM System Controller’s Office | |
| 22603 | Allowable Travel Expenses | UM System Controller's Office | |
| 22604 | Cash Advances in Travel Status | UM System Controller's Office | |
| 22605 | Guest Travel | UM System Controller's Office |
Records Management
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 23001 | Records General Policy | Records Management | |
| 23002 | Storage and Disposal of University Records | Records Management |
Property and Real Estate
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 24001 | Design & Construction Delegation of Authority and General Policies | Facilities Planning and Development | |
| 24002 | Fees for Use of University Facilities | Facilities Planning and Development | |
| 24003 | Keys to University Buildings | Facilities Planning and Development | |
| 24004 | Use of University Equipment & Resources | UM Real Estate & Business Services | |
| 24005 | Use of Employee Personal Property | UM Real Estate & Business Services | |
| 24006 | Vehicles | Risk & Insurance Management | |
| 24007 | Inventory of Movable Property and Equipment | UM System Supply Chain – Asset Management | |
| 24009 | Required Review of Potential Real Estate Gifts | Office of Real Estate and Business Services | |
| 24010 | Real Estate - General | UM Real Estate & Business Services | |
| 24012 | Equipment, Leases, and Rentals | UM System Supply Chain | |
| 24013 | Resale, Sale or Disposal of University Property | UM System Supply Chain |
Cash Handling
Administration
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25101 | Cash Administration | Campus Cashiers Office |
Receipts
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25201 | Receipts | UM System Treasurer’s Office |
Deposits and Banking
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25301 | Deposits and Banking | UM System Treasurer's Office | |
| 25302 | Check Cashing | UM System Treasurer's Office | |
| 25303 | Bank Deposits, Reconciliations, and Corrections | UM System Controller's Office |
Disbursements
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25401 | Distribution of Checks | UM System Controller's Office | |
| 25402 | Wire Transfers | UM System Treasurer's Office | |
| 25403 | Stop Pay and Replacement Payments | UM System Controller's Office | |
| 25404 | Cash Refunds | UM System Controller's Office |
Cash Funds
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25501 | Cash Funds | UM System Treasurer's Office |
Reporting
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25601 | Loss of Money and Securities | UM System Treasurer's Office |
Security
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 25701 | Cash Security | UM System Treasurer's Office | |
| 25702 | Transportation, Escorts and Guards | UM System Treasurer's Office |
Procure to Pay
Authority
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 26101 | Procurement Authority | UM System Supply Chain |
Bids and Proposals
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 26201 | Bids and Proposals | UM System Supply Chain |
Suppliers
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 26301 | Suppliers | UM System Supply Chain/UM System Controller’s Office |
Expenditure Limits and Procure to Pay Methods
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 26401 | Incidental Expenses | UM System Supply Chain | |
| 26402 | Special Purchases | UM System Supply Chain | |
| 26403 | Surplus Property | UM System Supply Chain |
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 26404 | One Card | UM System Supply Chain |
Grants
| Policy Number | Policy Title | Responsible Office | Procedure |
|---|---|---|---|
| 27001 | Establishing an Award | UM System Controller’s Office | |
| 27002 | Allowable Costs and Cost Principles | UM System Controller’s Office | |
| 27003 | Cost Sharing/Matching | UM System Controller’s Office | |
| 27006 | Cash Management – Federal Drawdowns | UM System Controller’s Office | |
| 27007 | Cash Management – Non-Letter of Credit Invoicing | UM System Controller’s Office | |
| 27009 | Uncollectible Grants Receivable | UM System Controller’s Office | |
| 27010 | Effort Verification Reports | UM System Controller’s Office | |
| 27011 | Payments to Research Study Participants | UM System Controller’s Office | |
| 27012 | Participant Support Costs | UM System Controller’s Office | |
| 27015 | Period of Availability | UM System Controller’s Office | |
| 27016 | Award Closeout | UM System Controller’s Office | |
| 27017 | Institutional Base Salary | UM System Controller’s Office | |
| 27018 | Federal Fringe Rate | UM System Controller’s Office | |
| 27019 | Program Income | UM System Controller’s Office | |
| 27020 | Federally Sponsored Construction Projects | UM System Controller’s Office | |
| 27021 | Federally Funded Assets | UM System Controller’s Office | |
| 27022 | Reporting | UM System Controller’s Office | |
| 27023 | Procurement, Suspension, and Debarment | UM System Controller’s Office | |
| 27024 | Subrecipient Monitoring | UM System Controller’s Office | |
| 27025 | Facilities and Administrative Costs | UM System Controller’s Office |