Policies and Procedures


 1099 Reporting Requirements

 Account Codes - List
 Account Codes - Definitions
 Advance Payments
 After the Fact Certification of Labor Reports
 American Express Corporate Card
 Annual Physical Inventories of Assets
 Authorization of Payment - Documentation
 Awarding a Prize, Retirement Gift, Teaching Awards

 Bank Accounts
 Banner Finance Access Policy
 Budget Balance, Unexpended
 Budget Flexibility
 Budget Utilization

 Capitalization Policy
 Check Distribution
 Computer Hardware/Software Purchases
 Confirming Purchases
 Conflict of Interest
 Consultant Services
 Contract Policy
 Contracts & Grants - Budget Revision
 Contracts & Grants -Characteristics of Grants, Contracts and Cooperative Agreements
 Contracts & Grants -Compliance Responsibility
 Contracts & Grants - Cost Sharing
 Contracts & Grants - Establishing an Account
 Contracts & Grants - Expenditures Guidelines
 Contracts & Grants - Equipment Acquisition and Management
 Contracts & Grants - Review and Reconciliation of Award Activity
 Contracts & Grants - Indirect Costs
 Contracts & Grants - Overdrafts
 Contracts & Grants - Original Budget 
 Contracts & Grants - Participant Support Costs 
 Contracts & Grants - Records Retention
 Contracts & Grants - Residual Funds on Fixed Price Contracts
 Contracts & Grants - Revenue Deposits
 Contracts & Grants - Subcontracting
 Contractual Services
 Correspondence with vendors
 Currency Exchange

 Delivery within the Fiscal Year
 Departmental Financial Reports
 Departmental Activity Reconciliation Procedures
 Direct Deposit of Payroll
 Disposition of Fixed Assets
 Dual Employment
 

 Emergency Purchases
 Employee or Independent Contractor Relationships - Criteria
 Employees indebted to the University
 Endowment
 Equipment Donations
 Equipment Loans
 Equipment Requiring Utility Services
 Ethyl Alcohol Regulations
 Evaluation of Equipment for Vendors
 Exemption from Social Security Withholding - Students
 Expediting, Follow-up and Transaction Inquiries
 
 Facilities Renovation and Repair
 Faculty Development/Study Grants, Fellowships
 Federal and State Withholding
 Federal Contract and Grants Guidelines
 Federal Excess or Furnished Property
 Federal Excise and State Sales Taxes
 Federal Surplus Property - Purchase or acquisition
 Fly America Act/U.S.Flag Air Carriers
 Fringe Benefits - Taxability
 Food and Beverage Purchases
 Fund Types

 Honoraria Payments Statement

 Identification of Assets
 Income Tax Withholding
 Independent Contractor Services
 Interdepartmental Charges

 Journal Entry Guidelines

 Key and Lock Requisition and Replacement

 Lapse Salaries

 Mail Classifications
 Mail Pick up and Delivery
 Mail - Preparation by Departments
 Missing Assets
 Motor Fleet Vehicles
 Moving Expenses Payment/Reimbursement 
 Welcome to Purchase & Contract
 Obtaining Excess Government Equipment
 Payment Authorization -Receiving Procedures
 Payment of Membership Dues
 Payments to Non Resident Aliens
 Payments to Third Parties for Non Resident Aliens
 Payroll Address Changes
 Payroll Check Distribution
 Personal Check Acceptance
 Personal Services - Purchasing
 Petty Cash Purchases
 Physical Plant - Emergency Service Request
 Prepaid Orders
 Procurement Card Users Guide
 Printing
 Product and Service Demonstration by Vendors
 Purchase and Rental of Office Machines
 Purchase Authorization, Purchase Commitments/Unauthorized Purchases
 Purchase of Air Conditioning Units
 Purchase of Books
 Purchase of Christmas Decorations and Greeting Cards
 Purchase of Flowers
 Purchase of Live Animals for Research
 Purchase of Minor Construction, Building Repair and Alterations
 Purchase of Non Contract Office Machines
 Purchase of Office and Lounge Furniture, Furnishings, Carpet and Draperies
 Purchase of Personal Convenience Items
 Purchase of Refreshments, Sundries, etc.
 Purchase of Subscriptions and Periodicals
 Purchase of Used Equipment
 Purchase Orders - Changes to
 Purchase Requests - Signature Authorization Levels
 Purchases for Personal Use of Employees
 Purchases from University Operated Facilities
 Purchasing Procedures

 Records Retention and Disposition Schedule
 Rebate Policy and Procedure
 Receipting Centers
 Returned Items - Tuition and Fees
 Revenue Object Code Definitions
 Reimbursement of Travel Expenses
 Removal of University Asset(s) from University Property
 Rental and Lease of Equipment
 Repair of In-Warranty Equipment
 Repair of Office Machines not covered by Service Contracts
 Repair of Out-of-Warranty Equipment
 Replacement of Lost or Stolen Checks
 Request for Service - Facilities
 Responsibility for Supplies and Equipment after Purchase
 Return of Merchandise

 Salary/Payroll Advances
 Sales and Use Tax
 Single Source Purchases
 Small Purchases
 Solicitation by Sales Representatives
 Solicitation of Bids and Quotations
 Spending Guidelines by Fund Source
 Standing/Open Purchase Orders
 State Purchase Contracts - Use of 
 State Sales Tax Exemption
 State Sales Taxes
 Student Mail Boxes
 Student Payment and Reporting
 Student Refunds
 Substitute Pay
 Supplemental Compensation For Professional Services to the University
 Surplus Property


 Textbooks - Bookstore
 Transfer of Equipment from Campus
 Travel Policies 
 Trust Fund Guidelines


 Unauthorized Purchases
 University Funds, Depositing
 University of North Carolina Design and Construction Guidelines
 University Owned Vehicles - Maintenance
 Upholstery Services
 Used Equipment Purchases


 Vendor Information Request
 Vendor Invoices and Correspondence


 Waiver of Competitive Bidding
 Wire Transfers
 Year End Closing Procedures
 

Points of Pride