Financial Services Manual (FIN)

Table of Contents

IPN  Interim Posting Notice

MRN  Manual Revision Notice

000  Introductory Material
100  General
200  Agency/Orgs
300  Deposits of University Funds
400  Disbursements
500  Travel
600  Payroll Policies
700  University Audit and Advisory Services

000 Introductory Material - Back to Top

   001  Introduction
   002  Table of Exhibits
   003  Definitions

100 General - Back to Top

   101  Financial Services Mission and Organization
   102  Budgets
          102–01  Appropriation Budget Changes
          102–02  Internal Planning Budgets
   103  Departmental Record Keeping
   104  Amounts Due to ASU
   105  Fiscal Year-End Closing
   106  Month-End Closing
   107  Space Moving Costs
   108  Sales Tax
   109  Parking, Traffic, and Library Fines
   111  Charges to State Operating Agency/Orgs
   112  Accounting Questions and Assistance
   114  Advantage Access Security
   116  Expenditure of Building Renewal Funds
   117  Personal Use of University Resources
   118  Competitive Bids against Private Enterprise
   119  Public Purpose Served
   120  Sales Tax Exemption for Certain University Purchases
   121  ASU Identification Numbers and Tax-Exempt Status
   122  Unrelated Business Income Tax
   123  Taxability of Employee Discounts
   124  Misuse of Public Monies
   125  Tax Assistance to ASU Departments
   126  Private Use of University Facilities
   127  Naming Rights of University Buildings
   128  Gifts in Kind
   129  Ensuring Financial Integrity
   130  ASU-Affiliated Entity Policy
   131  Intangible Assets

200 Agency/Orgs - Back to Top

   203  Org Manager Responsibilities
   205  Audits
          205–01  Audit Liaison
          205–02  Coordination of Audits by Taxing Authorities
   206  Administrative Services Charge
   207  Closing of Agency/Orgs
   208  Plant Project and Debt Financing Fees
   209  Construction Projects from Bond Financing or Private Fundraising
   210  Business Manager Responsibilities
   211  Sponsored Project Agency/Orgs
   213  Establishment of Resale Activities to the General Public
   214  Agency Accounts
   215  Vice Presidential and College Area Responsibilities
   216  ASU Endowments

300 Deposits of University Funds - Back to Top

   301  Deposits—Overview
          301–01  Deposits—General Policy
          301–02  Deposits—ASU-Approved, Financially Related Organizations
          301–03  Deposits—Grant and Contract Funds
   302  Class Fees and Deposits
   303  Gift Deposits (Including Gift-in-Kind Donations) and Special Event Receipts with a Gift Component
   304  Gifts and Gratuities
   305  Deposits at University Cashiering Services
   306  Accounts Receivable Billings

400 Disbursements - Back to Top

   401  Disbursement Overview
          401–01  Disbursement Methods
          401–02  Provost/Vice Provost/Vice President Approvals
          401–03  Prohibited Transactions
          401–04  ASU Foundation Transactions
   402  Inventory
   403  Petty Cash Funds for State and Local Accounts
   405  Capital Purchases
          405–02  Capital Purchases Near Fiscal Year-End
   407  Internal Purchase Orders
   420  Faculty and Staff Payments
          420–01  Faculty and Staff Reimbursements: Accountable Plan Rules
          420–02  Business Meals, Food, and Related Expenses
          420–03  Moving Expenses
          420–04  Payment of Awards or Incentives
          420–05  Employee Postgraduate Research Stipends/Grants
          420–06  Phone Services
          420–07  Prepaid Calling Cards
          420–08  ASU Employees Working Outside of Arizona
   421  Nonemployee Payments
          421–01  Guest Lecturers, Consultants, and Other Independent Contractors
          421–02  Interviewees
          421–03  Participant Payments
          421–04  Tax Reporting—IRS Form 1099
          421–05  Human Subject Payments
   422  Student Payments
          422–01  Student Financial Support
          422–02  Student Reimbursements
          422–03  Postdoctoral Fellow Financial Support
   425  Payments to Nonresident Aliens
          425–01  ASU Foreign Visitor Tax Guide
          425–02  Immigration Status—Eligibility to Receive Payment
          425–03  Nonresident Alien Taxpayer Identification Numbers
          425–04  Nonresident Alien Independent Contractors and Other Foreign Entities
          425–05  Student Financial Support Payments to Nonresident Aliens
          425–06  Payments to Postdoctoral Nonresident Aliens

500 Travel - Back to Top

   502  Travel Overview
   504  In-State Travel
   505  Out-of-State Travel
          505–01  Out-of-State Travel Authorization
          505–02  Out-of-State Travel Reimbursement
   506  International Travel
          506–01  International Travel Overview
          506–02  International Travel Safety and Compliance
   507  Non-Athletic Team/Group Travel
   508  Travel Advances
   509  Meals and Lodging
   511  Receipts and Itemization
   512  Transportation
   513  Insurance Coverage While in Travel Status
   514  Registration Fees and Other Travel Expenses
   515  University-Sponsored Travel Credit Card
   516  Authorizing Travel Official

600 Payroll Policies - Back to Top

   601  Student FICA Tax Exemption
   602  Wage/Salary Overpayment Responsibilities
   603  Request for Off-Cycle Payroll Check

700 University Audit and Advisory Services - Back to Top

   701  ASU University Audit and Advisory Services Charter
   702  Scheduled Internal Audits
   703  Ad Hoc, Special Purpose Audits and Reviews
   704  Misuse of University Assets

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