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000 Introductory Material

001	Introduction
002	Definitions
003	List of Exhibits
004	Frequently Asked Questions (FAQ's)

100 Revenue (External) - Depositing and Recording

101 Students
	101-01	Tuition and Fees
	101-02	Book Fines, Parking Fines
	101-03	Outside Scholarships
	101-04	Loan Income
102 Non-Student (Income Coming into Department)
	102-01	Deposit Slips, Timing, Account Codes
	102-02	External Income (University Fee Book)
	102-03	Service/Testing Income
	102-04	Workshop Income
	102-05	Gifts, Grants and Contracts Income
	102-06	Surplus Sales
	102-07	Refundable Deposits
	102-08	Travel Paid by Outside Source
	102-09	Attendee-Paid Funds for Recognition Event
	102-10	Cash Handling on Behalf of a Third Party
	102-11	Contracting with a Third Party for University Business
103 Other Revenue
	103-01	Petty Cash Funds
	103-02	Incoming or Outgoing International Wire Payments (Wire Transfers)
	103-03	Intercollegiate Athletics - Ticket Sales, Student Fees, Contracted Operations
	103-04	Information Services - Photocopy and Computer Printing Services
	103-05	Housing and Dining Services to Non-Students - Conference Income, Food Services, Catering
	103-06	Income Account Code to Agency Funds Using a JV
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200 Revenue (Internal)

201 Interest Earnings
202 Endowment Earnings
203 Workshop Income from Departments
204 Internal Sales Reimbursements =79xxx
	204-01	Departmental Photocopying
	204-02	Universal (internal) Fee Book
205 Parking Permits
206 Surplus Sales
207 Housing and Dining Services-catering, dining centers for OSU Departments
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300 Accounts Receivable (A/R)

301 Accounts Receivable - General
302 Students - Current A/R Account
	302-01	Interest Charged
	302-02	How Payments are Applied
	302-03	Posting of Financial Aid
	302-04	Posting of Graduate Assistant Free Remissions
	302-05	How to View Account Information
	302-06	Billings
	302-07	Refund Checks
303 Students - Fellowships and Participant Support
304 Students - Loan Programs
	304-01	University
	304-02	Federal Perkins Loan
	304-03	Federal Direct Ford Loans
	304-04	Federal Direct Parent Loan for Undergraduate Students (FDPLUS)
	304-05	Exit Interview Requirements
	304-06	Student Loan Hold
305 Students A/R - in Collections
306 Non-Student Receivables
307 Bad Debt/Write Off Policy
	307-01	Expense
	307-02	Write Off
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400 Expenditures

401 Payroll
	401-01	Unclassified Employees
	401-02	Classified Staff
	401-03	Student Employees
	401-04	Graduate Research Assistants/Graduate Teaching Assistants
	401-05	Overpayments
	401-06	Vacation and Sick Leave Accrual
	401-07	Compensated Absences
	401-08	Personal Activity Report Forms (PAR)
402 Fringe Benefits
	402-01	Unclassified Employees
	402-02	Classified Staff
	402-03	Student Employees
	402-04	Graduate Research Assistants/Graduate Teaching Assistants
	402-05	Overpayments
	402-06	Vacation and Sick Leave Accrual
	402-07	Compensated Absences
	402-08	Personal Activity Report Forms (PAR)
403 Vendor Payments - Setting Up New Vendors
404 Arranging for Automated Clearing House (ACH) Payments
405 Purchase Orders and Encumbrances
	405-01	(Vacant)
	405-02	Processing a Purchase Order
	405-03	Encumbrances
	405-04	Liquidating a Purchase Order
	405-05	Establishing an Encumbrance without a Purchase Order
	405-06	Liquidating a Manual Encumbrance
406 Vendor Invoice Processing
	406-01	Vendor Invoice Number Guide
	406-02	Separation of Duties
	406-03	Signature
	406-04	Invoice Adjustments
	406-05	Credit Memos
	406-06	Discounts
	406-07	Interest Penalty on Overdue Accounts Payable
	406-08	Pre-Payments
	406-09	Paying Taxes
	406-10	Payment Terms
	406-11	Lost or Stolen Checks
407 Employee Reimbursements
	407-01	Travel Reimbursements
	407-02	Personal Reimbursements
	407-03	Web Purchases (policy)
	407-04	Corporate Travel and Entertainment Card
	407-05	Cell Phone and Pagers (policy)
	407-06	Telecommuting (policy)
	407-07	(Vacant)
	407-08	(Vacant)
408 Centralized Processing of Expenditures
	408-01	Procurement Cards
	408-02	Car Rentals
	408-03	Travel Agencies (airfare)
	408-04	OSU Bookstore
409 Determine What Account Code to Use
	409-01	Account Code Restrictions by Fund Type
	409-02	Frequently Asked Questions (FAQ's)
	409-03	Determining Whether an Activity is Program Related or Training
410 Expenditure Types
	410-01	Alcoholic Beverages
	410-02	Cell Phone Monthly Base Charge
	410-03	Donations and Contributions
	410-04	Flower Purchases
	410-05	Hosting Groups and Official Guests
	410-06	Membership and Dues
	410-07	Refreshments or Meals at Departmental Functions
	410-08	Retirement Receptions
	410-09	Graduation Event Expenses
	410-10	Royalties
	410-11	Scholarships from Non Education and General Funds
	410-12	Student Travel Recruitment Costs
	410-13	Student Award Payments
	410-14	Subscription
	410-15	Telecommuting
	410-16	Thesis Copying and Binding
	410-17	Thesis Microfilming
	410-18	Apprenticeship Program for Science and Engineering
	410-19	Other Apprenticeship Costs
	410-20	Payment of Fines
	410-21	Conference Expenses
	410-22	Prepaid Phone Cards
	410-23	Testing Incentives
	410-24	Use of University Property/Facilities for Personal Use
	410-25	Payment for Services
	410-26	(Vacant)
	410-27	Gift Certificates
	410-28	Greeting Cards
	410-29	Meals on One Day Trip (no overnight stay)
	410-30	Information Technology Expenditures
	410-31	Utilities for Short Term Field Crew Housing
	410-32	Participant Support Costs
411 (Vacant)
412 1099 Reporting
413 Transfer of Funds
414 Revolving Funds
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500 Financial Accounting and Analysis

501 Unrelated Business Income Tax (UBIT)
502 Lease Reporting
	502-01	Operating Leases
	502-02	Capital Leases
503 Department of Administrative Services (DAS) Assessments
504 OSU Assessments
505 How to Determine Fund, Account, Budget Balances
	505-01	What is my Cash Balance (Sometimes referred to as fund balance or account balance)?
	505-02	What is my Budget Balance?
	505-03	What is this Charge (or credit) to my Index?
506 Tax Exempt Status of OUS Institutions
507 Relationship Between OSU and OSU Foundation
	507-01	Payments to Vendors or Contractors, Employee Awards and Gifts
	507-02	Scholarships or Fellowships to Students
	507-03	OSU Reimbursements
	507-04	OSU Foundation Procedures for OSU Index Reimbursement Request
508 Accounting for Grants and Contracts
509 (Vacant)
510 (Vacant)
511 (Vacant)
512 Use of Foreign Banks
513 Accounting for Agency Funds
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600 Plant Funds and Fixed Assets

601 Equipment
602 Construction Projects
603 Establishing Construction/Plant Funds
	603-01	When is Capitalization Required?
	603-02	What Special Accounting is Required for Capitalized Projects?
	603-03	How are Plant Funds Established?
	603-04	Use of Correct Account Code
	603-05	Completing a Plant Fund Request Form
604 OUS Assessments
605 Building Use Credits
606 Year End Processes for Capitalization
607 Depreciation
	607-01	Equipment
	607-02	Library Books
	607-03	Buildings
	607-04	Improvements Other Than Buildings
	607-05	Land Improvements
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700 Reserves and Investment Management

701 Equipment Replacement Reserves and Depreciation

702 Service Centers

703 Auxiliary Enterprises

704 Building Repair Reserves

705 Building Use Credit Reserves

706 Research Equipment Reserves

707 Endowments

708 Gifts

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800 Fiscal Year End Processing

801 Closing of the Books
	801-01	Cash Receipts
	801-02	SIS (Student Information System) Accounts Receivable
	801-03	Invoices
	801-04	Auto Pays
	801-05	Travel
	801-06	Payroll
	801-07	Purchase Orders
	801-08	Manual Encumbrances
	801-09	Journal Vouchers
	801-10	Funds with Negative Cash Balances
	801-11	Funds with Negative Fund Balances
	801-12	Clearing Funds
	801-13	Inactive Funds
	801-14	Balance Sheet Analysis
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900 Facilities and Administration Rate Calculation

901 How F&A Rate is Calculated and Negotiated

902 Modified Total Direct Cost (MTDC) Rate

903 Current Rates

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1000 General Ledger Account Codes

1000 General Ledger Account Codes
1001 Assets
	1001-01	Cash
	1001-02	Receivables
	1001-03	Stores Inventory
	1001-04	Prepaid Expense
	1001-05	Fixed Assets
	1001-06	Accumulated Depreciation on Fixed Assets
1002 Liabilities
	1002-01	Accounts Payable
	1002-02	Salaries and Wages
	1002-03	Deposits
	1002-04	Undistributed Income
1003 Control Accounts
1004 Fund Balances
1005 Fund Additions
1006 Fund Deletions
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1100 Banner Processes

1101 FOAPAL Elements
1102 How to Establish a New Index, Organization Code or Activity Code
1103 Document Types
1104 Rule Codes
1105 Purchase Orders
1106 Invoices
	1106-01	How to Locate Vendor Numbers in FIS
	1106-02	Payment of Multiple Invoices from Same Vendor
	1106-03	Paying Using a Statement
	1106-04	Payment when Check Disbursed to Other Than Vendor
	1106-05	Payment of Travel Reimbursements
	1106-06	Checks Issued by Accounts Payable
	1106-07	Special Check Handling
	1106-08	Payment in Foreign Currency
	1106-09	Payment of Grant and Contract Sub-Award Encumbrances
1107 Journal Vouchers
	1107-01	Doing a Correction
	1107-02	Redistributing Procurement Card Purchases
	1107-03	Internal Sales Reimbursements – 79xxx Account Codes
	1107-04	Service Center Reimbursements – 09xxx Account Codes
	1107-05	Income Account Codes on Journal Vouchers
	1107-06	Inter-Institutional Journal Vouchers (IIJV)
1108 Approval Routing
	1108-01	Invoices for Fixed Assets
	1108-02	Invoices Paid on Grant and Contract Funds
1109 Special Approvals
	1109-01	Year End Budget Journal Vouchers
	1109-02	Travel Approvals (paper)
1110 Document Status or Approval Queue Information
1111 Document Approval History
1112 Month End Closing Process
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1200 Records Retention Requirements

1201 Records Retention Requirements

1202 Audits

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1300 Links to OUS and State of Oregon Policies

1301 FASOM

1302 Internal Management Directives (IMD's)

1303 Oregon Administrative Rules (OAR's)

1304 Oregon Revised Statutes (ORS's)

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1400 Policies

1401 Revenue/Accounts Receivable
	1401-01	Deposits
	1401-02	Sales of Goods and Services
	1401-03	University Fees
	1401-04	Student Account Refund
	1401-05	Gift Fees
1402 Expenditures
	1402-01	Airfare Purchasing - Not Utilizing Contracted Travel Agencies
	1402-02	Cash Out
	1402-03	Communications: Internet Services, and other Mobile Devices
	1402-04	Determining if a Worker is an Employee or Independent Contractor
	1402-05	Employee Doing Business with Oregon State University
	1402-06	Post Doctoral Fellowship Administration Fee
	1402-07	Gift Certificates
	1402-08	Personal Reimbursement for Web Purchases
	1402-09	Payment of Licenses and Occupational Fees
	1402-10	Petty Cash
	1402-11	Telecommuting
	1402-12	OSU Purchasing Card
	1402-13	Employee Recognition
	1402-14	Graduate Assistant Employed by Non-Academic Unit
	1402-15	Communication Allowance
1403 Financial Accounting and Analysis
	1403-01	Recharge Activities (Internal & External)
	1403-02	Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations
	1403-03	Designated Operations
	1403-04	Service Center Operations
	1403-05	Auxiliary Enterprises
	1403-06	(Vacant)
	1403-07	(Vacant)
	1403-08	(Vacant)
	1403-09	(Vacant)
	1403-10	Cost Share
	1403-11	Payment of Audit Disallowance
	1403-12	Financial Irregularities
1404 Plant Funds & Fixed Assets
	1404-01	Building Use Credits
1405 Banner Processes/Fiscal Year End Processes
	1405-01	Delegation of Invoice Final Approval to Departments
	1405-02	Program Codes
1406 Records Retention Requirements
	1406-01	Guidelines for Release of Student Records
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