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Administrative Policy & Procedures Manual » FIS Manual » Manual Revision Record (MRR).

OSU FIS Manual Revision Record (MRR)

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003
Revised: 07/11/2008


Date

Policy

Summary of Change

07/11/2008 FIS 801-09
Journal Vouchers

Updated rule code from 3YEC to 3JV1.

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Date

Policy

Summary of Change

05/14/2008 FIS 801-14
Balance Sheet Analysis

Updated rule code from 3YEC to 3JV1.

05/09/2008 FIS 1402-12
OSU Purchasing Card

Updated entire policy and procedure.

FIS 102-10
Cash Handling on Behalf of a Third Party

Added new policy.

FIS 102-11
Contracting with a Third Party for University Business

Added new policy.

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Date

Policy

Summary of Change

04/30/2008 FIS 1401-06
Guidelines for Release of Student Records

Removed additional information section.

04/16/2008 FIS 410-05
Hosting Groups and Official Guests

Took out (non-employees) from title. Revised entire policy.

FIS 410-07
Hosting Groups and Official Guests

Revised title and entire policy.

FIS 410-29
Meals on One Day Trip (no overnight stay)

Revised entire policy.

04/07/2008 FIS 1402-12
OSU Purchasing Card

Updated entire policy and procedure.

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Date

Policy

Summary of Change

02/04/2008 FIS 408-01
Procurement Cards

Added reference to Fiscal Policy Manual 70.100 Purchasing - Procurement.

FIS 402-02
Encumbrances for Payroll and OPE (Fringe Benefits)
Updated link to employee classes.
FIS 401-06
Vacation and Sick Leave Accrual

Updated link to HRS Section 1500.

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Date

Policy

Summary of Change

01/23/2008 FIS 102-09
Attendee-Paid Funds for Recognition Event

Added new policy called Attendee-Paid Funds for Recognition Event.

01/22/2008 FIS 1108
Approval Routing

Added additional information link, FIS 1405-01 Delegation of Invoice Final Approval to Departments.

FIS 1405-01
Delegation of Invoice Final Approval to Departments
Added additional information link, FIS 1108 Approval Routing.
01/15/2008 FIS 1107-03
E & G funds Internal Reimbursement -- 79xxx Account Codes

Added policy number and link to Recharge Policy.

01/15/2008 FIS 1405-01
Delegation of Invoice Final Approval to Departments

Added new policy.

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Date

Policy

Summary of Change

11/01/2007 FIS TOC
FIS Table of Contents

Took out Internal Fee Book, External Fee Book, and Academic Fee Book from 1401-03. Books are located under 1401-03 policy.

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Date

Policy

Summary of Change

10/12/2007

FIS 1101
Banner Processes

Took out verbiage, "link to Appendix for details."

10/12/2007

FIS 406-10
Payment Terms (i.e. Net 30)

Updated verbiage for policy.

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Date

Policy

Summary of Change

9/14/2007
FIS-Ex003-13
Account Code Restrictions
Added title to exhibit.
FIS 409-01
Account Code Restrictions
Changed verbiage to state, "specific account code restrictions."

9/11/2007

FIS 409-01
Account Code Restrictions

Added verbiage, "matrix depicting the account code restrictions can be found at FIS-Ex003-13."

9/10/2007
FIS 408-02
Car Rentals
Updated link to PaCS web site.
FIS-Ex003-13
Account Code Restrictions

Added new exhibit, FIS-Ex003-13: Account Code Restrictions.

FIS 003
List of Exhibits
Added link to new exhibit FIS-Ex003-13.
9/04/2007
FIS 1112
Month End Closing Process
Changed first sentence to state that each period closes on the 7th working day of the following month.

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Date

Policy

Summary of Change

8/24/2007

FIS 412
1099 Reporting

Updated like to Section 02:Account Codes - Summary of Tax Reportable Account Codes of the OSU Financial Administration Standard Operating Manual (FASOM).

8/06/2007

FIS 1403-03
Designated Operations

Updated verbiage for administrative costs for the current fiscal year.

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Date

Policy

Summary of Change

7/23/2007

FIS 103-02
Cash Out

Updated location and link for Wire Transfer form, which is now located in OSCAR.

7/01/2007

FIS 1402-02
Cash Out

Updated link for OSU Employee On-Line Services.

7/01/2007

FIS 1402-14
Graduate Assistant Employed by Non-Academic Unit

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1401-02
Sales of Goods and Services

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1401-01
Deposits

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 410
Expenditure Types

Updated link for FIS 410-05, FIS 410-07, FIS 410-01 and FASOM 13.01 under FIS 410-05, Hosting Groups and Official Guests.

Updated FASOM 13.01 link under FIS 410-06, Memberships and Dues.

Removed FASOM 13.01 link under FIS 410-08.

Updated FIS 410-09 Gradation Event Expense policy.

Updated FIS 302-03 link under FIS 410-11 Scholarships from Non Education and General Funds.

Changed title of form under FIS 410-15; Telecommuting Policy is now called Telecommuting Policy and Agreement Form.

Updated FASOM 02.11L link under FIS 410-20.

Updated link for Advisory Opinion No.98A-1003 under FIS 410-24.

Under FIS 410-25; updated link for AutoPay Vendor List and contact information regarding the payment of foreign nationals.

Updated link for OPAA under FIS 410-32.

7/01/2007

FIS 1107
Journal Vouchers

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 504
OSU Assessments

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 200
Revenue (Internal)

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-01
Recharge Activities (Internal & External)

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-02
Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-03
Designated Operations

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-04

Service Center Operations

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-05
Auxiliary Enterprises

Updated verbiage of purpose, policy, and procedure. Updated links for OSU Assessments FIS 504, OUS Auxiliary Enterprise Indirect Cost Allocation Policy, and State of Oregon Department of Administrative Services Assessments FIS 503. Updated links in Developing Fees section for IMD 8.016(3) Proportionate Financing of Joint Use Facilities and FIS 1403-01. Updated link in Revenue section for FIS 1107 Journal Vouchers.

Updated links for Additional References.

7/01/2007

FIS 407
Employee Reimbursements

Removed Cash Out Personal Reimbursement form.

7/01/2007

FIS 102-01
Deposit Slips, Timing, Account Codes

Updated links for Business Affair' Cash Handling Manual, Oregon State Treasury's Cash Management Manual, and Grant, Contract, Gift Accounting Policy & Procedure Manual.

FIS 102-02
External Income (University Fee Book)

Updated links for Sales of Goods and Services, University Fees, Recharge Activities, and Designated Operations

FIS 102-05
Gift, Grant and Contract Income

Updated link for OUS policy 55.100 and PRO 207.

7/01/2007

FIS 101
Students

Updated links for Academic Year Fee Book and Summer Session Fee Book.

Updated link for Scholarship and Awards Authorization for Payment form (SAAP).

Updated References links.

7/01/2007

FIS 410-09
Graduation Event Expenses

Updated link for FIS 507 Relationships Between OSU and OSU Foundation.

7/01/2007

FIS 409
Determine What Account Code to Use

Updated link for Description of account code in OUS Fiscal Policy Manual and link for Information contained in OSU Fiscal Manual, especially FIS 410.

FIS 409-02
Frequently Asked Questions (FAQ)

Updated link for FAQ's.

FIS 409-03
When to use Training account codes

Updated Reference links.

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Date

Policy

Summary of Change

5/16/2007

FIS 202
Endowment

Updated link for Endowment policy.
5/11/2007 FIS 502
Leasing Reporting
Updated link for OUS Fiscal Policy Manual 05.281 Accounting for Leases.
5/08/2007

FIS 1403-05
Financial Irregularities

Updated evaluation of appropriate measures. Added bullet about Internal Audit Division. Under "Additional Information" changed link to the OUS Policy on Financial Irregularities.

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Date

Policy

Summary of Change

4/26/2007 FIS 1401-03
University Fees
Updated links to fee books.
4/19/2007 FIS 902
Facilities and Administration Rate Calculation (MTDC Rate)
Expanded list of expenditures to include building and equipment depreciation, and interest on bonds. Added a bullet to the calculation process that provides more complete instructions.

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Date

Policy

Summary of Change

1/23/2007 FIS-Ex003-04
Capital Inventory Asset Codes
Updated information regarding depreciation allowances, standard life and depreciation codes for capital inventory.
1/08/2007 FIS 706
Research Equipment Reserves
Updated and expanded policy and procedures in response to current practices and recommendations.

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Date

Policy

Summary of Change

12/08/2006 FIS 507
Relationship Between OSU and OSU Foundation
Updated and expanded policy and procedures in response to current practices and recommendations.
12/08/2006 FIS 410-05
Hosting Groups and Official Guests

Removed reference to retirement receptions for account code 28613.

12/05/2006 FIS 1405-01
Banner Journal Vouchers
Updated language in regarding OPE correction to indicate university ID rather than social security number.

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Date

Policy

Summary of Change

11/01/2006 FIS 410-32
Participant Support Costs
Changed account code in examples table for "Refreshments for math/science club" to 28612.

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Date

Policy

Summary of Change

10/16/2006 FIS 410-32
Participant Support Costs
Added a Participant Support Cost policy for individuals engaged in training and/or research in a specific field or program, and in which costs are generally funded by grants and/or contracts.

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Date

Policy

Summary of Change

9/19/2006 FIS 1402-13
Employee Recognition Policy
Added an employee recognition policy.
FIS 1402-07
Gift Certificates
Updated Gift Certificates policy to provide details such as tax withholding and processing for Foundation funds. Added account code information.
9/06/2006 FIS 1402-03
Communications: Internet Services, and other Mobile Devices
Clarified individual wireless access (para. 3 of Policy section) and added ORS 351.070(3)(a) to Reference section.
FIS 1402-15
Communication Allowances
Added ORS351.070(3)(a) to Reference section.
FIS 410-24
Use of University Property/Facilities for Personal Use
Clarified in para. 3 that personal usage costs for long distance MUST be reimbursed.

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Date

Policy

Summary of Change

8/23/2006 FIS 1402-03
Communications: Internet Services, and other Mobile Devices
Updated policy to include internet services and other mobile devices.
FIS 1402-15
Communication Allowances
Added a communications allowance policy.

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Date

Policy

Summary of Change

7/5/2006 FIS 410-04
Flower Purchases
Deleted references related to retirement expenses.
FIS 410-05
Hosting Groups & Official Guests
FIS 1402-12
OSU Purchasing Card
Deleted ($1,500.00 for Auxiliaries) in "E" of Policy section regarding capital equipment purchases.
7/1/2006 FIS 1402-02
Cash Out
Revised policy to include volunteers and information on direct deposit for expense reimbursement.

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Date

Policy

Summary of Change

6/8/2006 FIS 1402-14
Graduate Assistant Employed by Non-Academic Unit
Added this policy to the FIS Manual.

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Date

Policy

Summary of Change

5/12/2006 410-26
Employee Off-Campus Internet Connection Charges
Deleted FIS 410-26 from FIS manual.

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Date

Policy

Summary of Change

3/30/2006 FIS-Ex003-02
Cost Accounting Standards Guidelines
Deleted exhibit from the FIS manual. This information is located in the GCG Manual as GCG 105: Cost Accounting Standards Guidelines.
3/15/2006 FIS 410-31
Utilities for Short Term Crew Field Crew Housing
Added this new topic to the FIS manual.
FIS 1101
FOAPAL Elements
Changed Funds 065XXX through 067XXX Inventions/Royalty Funds to 065XXX through 067XXX Technology Transfer Funds and added additional information on the use of these fund numbers.
FIS 1402-12
OSU Purchasing Card
Updated the terminology in the Procedure section and deleted the term "Packets."

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Date

Policy

Summary of Change

1/16/2006 FIS 1404-01
Building Use Credits
Replaced OMB Circular A-21; section j.12 with OMB Circular A-21; section J.14h.
FIS 705
Building Use Credit Reserves

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Date

Policy

Summary of Change

12/15/2005 FIS 1402-01
Airfare Purchasing Policy - Not Utilizing Contracted Travel Agencies
Added: Travelers are required to obtain a written quote from one of the contracted travel agencies showing the cost of the most economical direct route of travel as justification before using non-contracted agency that offers lower cost airfare.
12/8/2005

FIS 408-02
Car Rentals

Added information about using the AutoPay vendor program for car rentals.

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Date

Policy

Summary of Change

11/15/2005 FIS 410-30
Information Technology Expenditures
Added this expenditure to the manual.
11/10/2005 FIS 410-05
Hosting Groups and Official Guests (non-employees)
Increased the Maximum Meal Amounts.

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Date

Policy

Summary of Change

10/25/2005 FIS 002
Definitions
Revised the definition for AUXILIARY ENTERPRISES and added the definition for AGENCY.
FIS 103-06 and FIS 411-03
Income Account Code to Agency Funds Using a JV
New pieces of information added.

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Date

Policy

Summary of Change

9/27/2005 FIS 1402-13
Employee Recognition
Added new policy to FIS Manual.
9/22/2005 FIS Manual Replaced old links to FASOM manual with new links to the OUS Fiscal Policy Manual.
FIS 410-08
Retirement Receptions/Employee Recognition
Institutional funds can no longer be used for these purposes.

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Date

Policy

Summary of Change

7/11/2005 FIS 1403-01
Designated Operations
Replaced entry for Cr. Departmental General Fund Account Code from 09390 to 79390 (Admin Service Internal Sales) in the procedure section.

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Date

Policy

Summary of Change

5/23/2005 FIS 410-05
Hosting Groups and Official Guests (non-employees)
Replaced "In the case where a receipt has been lost, an affidavit of lost/missing receipt can be substituted which includes all the details above. Use of affidavit of lost/missing receipt should be rare; employees should submit requests for reimbursement in a timely manner to minimize the loss of the original itemized receipts."

With In the case where a receipt has been lost, contact Accounts Payable.
FIS 1403-01
Designated Operations
Changed the amount limit to $25,000 for Carry over from one fiscal year to the next

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Date

Policy

Summary of Change

11/4/2004 FIS 002
Definitions
Updated the definitions for Internal Sales Distribution and Inter-Departmental.
FIS 203
Workshop Income from OSU Departments

Replaced the term "workshop" with Miscellaneous Internal Services and replaced account code "79301" with 09392.

FIS 204-02
University (internal) Fee Book
Added the sentence "See the Internal Sales Reimbursements definition for the appropriate account code to use for these internal transactions.
FIS 407-01
Travel Reimbursements
Replaced "Invited Guest" with "Official Guest."
FIS 409
How to Determine What Account Code to Use
Deleted "unless credit is to an 05xxxx Designated Operations fund."
FIS 409-01
Account Code Restrictions by Fund Type
Under Revenue Account Codes, replaced 5th bulleted line "09xxx Service Center income, internal service center reimbursement - only on 09xxxx funds" with "09xxx Internal Sales income, - only on 05xxxx, 09xxxx, and 1xxxxx funds". Also deleted the 6th bulleted line (05XXXX if cost overrun)
FIS 410-05
Hosting Groups & Official Guests
Replaced "Invited Guest" with "Official Guest."
FIS 411-01
Revenue Transfer Requirements
Replaced 3rd bulleted line "When income is posted to service departments with 79xxx account codes. Such income is generated from charges to other departments for goods and services provided by the service department) with "09xxxx Internal Sales are not considered Revenue for this section. See Internal Sales Reimbursements definition.
FIS 1107-01
Doing a Correction or Redistributing Charges
Added "use JV Rule Code 3GNT" to the information concerning the redistribution charges involving Grants.
FIS 1107-03
Internal Sales Reimbursement -- 79xxx Account Codes
Updated the exception concerning the use of the 79xxx account codes.

FIS 1403-01
Designated Operations

Replaced account code "79390" in Departmental General Fund with "09390" for the entry of expenditures in the designated operations funds related to the direct and indirect costs of the activity.

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Date

Policy

Summary of Change

3/24/2004 FIS 1402-01
Airfare Purchasing Policy - Not Using Contracted Travel Agencies
Added information on Personal Travel Combined with Business Travel.

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Date

Policy

Summary of Change

10/11/2003 FIS 002
Definitions
Added terms: Internal Management Directive, Moving Expenses, Sabbatical Leave-Supplement, and Stipend. Revised terms: Credit Memo, Reduction of Expense, Reimbursements.
FIS-Ex 003-01
FIS Acronym List
Replaced exhibit with FIS Acronym list.
FIS 102-08
Travel Paid by Outside Source
Identified what funds should be initially used to pay expenses and added procedures for depositing checks directly paid to employee.
FIS 404
Arranging for Automated Clearing House (ACH) Payments
Added this information to the manual.
FIS 406
Vendor Invoice Processing
Identified what information needs to be on a vendor's invoice.
FIS 407
Employee Reimbursements
Revised option for payment of employee reimbursements.
FIS 407-01
Travel Reimbursements
Expanded area by adding specific information for the different employees/non-employees.
FIS 407-02
Personal Reimbursements
Added requirement of "clear business purpose" and requirement for long distance cell-to-cell phone calls.
FIS 408-03
Travel Agencies (airfare)
City Pairs program and OSU contracted travel agencies cannot be used for someone on a Personal Services Contract (PSC) or a vendor.
FIS 409-01
Account Code Restrictions by Fund Type
Added new account codes and revised several existing ones.

FIS 409-03
Determining Whether an Activity is Program Related or Training

Added 409-03, new information.
FIS 410-05
Hosting Groups & Officials
Added information on hosting and alcohol.
FIS 410-06
Memberships and Dues
Added section (h.) Personal memberships in social and sports clubs.
FIS 410-07
Paying for Meals and Refreshments Served at Intra-departmental Functions
Added information on refreshments.
FIS 410-21
Postage Orders
Deleted.
FIS 410-21
Conference Expenses
Added "new."
FIS 410-22
Prepaid Calling Cards
Added detailed information on use and instructions for use.
FIS 410-25
Payment for Services
Changed title from Personal Services Contracts to Payment for Services and updated information.
FIS 410-29
Meals on One Day Trip (no overnight stay)
Added this new section to manual.
FIS 801-05
Travel
Added two options for processing travel reimbursements for a trip beginning on one fiscal year and ending on the next fiscal year.
FIS 1101
FOAPAL Elements
Added Funds 438xxx information.
FIS 1106-05
Payment of Travel Reimbursements
Updated the process and requirements for travel reimbursements.
FIS 1107-01
Doing a Correction or Redistributing Charges
Added GRA/GTA Fee Remission (1095x) redistributions information.
FIS 1107-04
Service Center Reimbursements - 09xxx Account Codes
Can only use 09xxx account codes with 09xxxx funds.
FIS 1109-01
Year End Budget Journal Voucher
Added "Budget" to title.
FIS 1111
Document Approval History
Added "Use Banner forms FOIAPHT or FOIAPPH".
FIS Section 1400
Policies
Reorganized and renumbered section 1400 to allow future policies to be added without disrupting the current organization of section.
FIS 1405
Cellular Phone Policy
Added specific examples of business related expenses.

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Date

Policy

Summary of Change

10/07/2003 FIS 002
Definitions
Revised Bad Debt Allowance definition.
FIS 102-05
Gifts, Grants and Contracts Income
Added information on gifts by OSU employees.
FIS 410-25
Personal Services Contracts
Revised information on the use of Personal Services Invoice (PSI).
FIS 410-28
Greeting Cards
Added new section on greeting cards.
FIS 503
Department of Administrative Services (DAS) assessments
Revised items in which fees are accessed.

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Date

Policy

Summary of Change

9/24/2003 FIS 513
Accounting for Agency Funds
Added FIS 513 to manual.
FIS 1101
FOAPAL Elements
Added specific information under "Funds."
9/18/2003 FIS 101
Students
Changed information on tuition rate structure.

FIS 203
Workshop Income from Departments

Changed account code 06410 to 79301.
FIS 410-27
Gift Certificates

Added section 410-27 on Gift Certificates.

FIS 1107-03
Internal Sales Reimbursements - 79xxx Account Codes
Changed the use of 79xxxx account codes to all funds except Service Centers (09xxxx funds) and Agencies (9xxxxx funds).
FIS 1107-05
Income Account Codes on Journal Vouchers
Income Account codes are no longer allowed on Journal Vouchers for Workshop Registrations(credits) and Auxiliary Funds (1xxxxx) Credits.
FIS 1417
Payment of Licenses and Occupational Fees
Added Notary License to list of licenses paid for by University if License is critical to operation of unit.

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