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Financial Services Manual (FIN)
Table of Contents
MRN Manual Revision Notice
000 Introductory Material
100 General
200 Cost Centers, Programs, Gifts, Grants and Projects
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-Deleted
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 General Operating Funds
112 Accounting Questions and Assistance
116 Expenditure of Building Renewal Funds
117 Personal Use of University Resources
118 Competition with 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 Component Unit Affiliated Entity Policy
131 Intangible Assets
200 Cost Centers, Programs, Gifts, Grants, and Projects - Back to Top
201 Cost Center, Grant and Project Manager Fiscal Responsibilities
205 Audits
205–01 Audit Liaison
205–02 Coordination of Audits by Taxing Authorities
206 Administrative Services Charge
207 Closing of Cost Centers, Programs or Gifts
208 Plant Project and Debt Financing Fees
209 Construction Projects from Bond Financing or Private Fundraising
211 Sponsored Project Cost Centers
213 Establishment of Resale Activities to the General Public
214 Custodial and Clearing Activities (Fiduciary Activities)
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
301–04 Deposits—Payment Card Processing
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
401–05 Foreign Corrupt Practices Act (FCPA) Compliance
402 Inventory
403 Spend Authorization-Cash Advance
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 Taxpayer Identification Numbers
425–04 Nonresident Independent Contractors and Other Foreign Entities
425–05 Student Financial Support Payments to Nonresidents
425–06 Payments to Postdoctoral Nonresidents
500 Travel - Back to Top
501 ASU Travel Policy
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 Assurance Services Charter
702 Annual Audit Plan
704 Misuse of University Assets
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