100 Revenue (External) - Depositing and Recording

101: Student (Revenue)

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 11/26/2014

101-01 Tuition and Fees

Tuition and fees are billed and due on a term-by-term basis. Fall, Winter, and Spring term tuition is due in full upon receipt of the monthly billing statement in October, January, and April.

The OSU Standard 580-040-0010 grants Oregon State University the authority to establish fees and charges for certain services and materials provided or coordinated by the institution. These include fees charged to students that are supplemental to required fees as identified on the Student Fees webpage on the OSU Business Affairs website.

Course fees are charged in association with a particular class along with the Tuition and Fee assessment. These fees are lab fees, field trip fees, or a materials fee. Continuing Education courses are also billed in this manner. Course fees can be found in the Schedule of Classes as published by the  Registrars Office. Using the OSU Fees Online system and the Course Fee Calculation Guidance, course fee proposals are created to submit to the OSU fee committee for approval. If approved, an associated Detail Code must be requested of Business Affairs to recognize the revenue from course fees. Also, the Schedule Desk within the Registrar’s Office must be contacted to attach the fee to the appropriate Course Reference Number (CRN).

For other sundry charges appropriate to bill via the student's OSU A/R account, units must submit complete and accurate information to Business Affairs, including amounts, student ID numbers, names, and Detail Code.

At OSU, other student fees typically include course fees, special fees, fines, penalties, housing application fees, and late registration fees. Additional information may also be found in the OSU General Catalog & Schedule of Classes or the online Course Fee Book.

The amount due on a student's account becomes past due on the first of the month. The billed balance on the first of the month will be assessed interest at the rate of 1% per month, or 12% annually.

Oregon State University accepts credit card payments for tuition and fees via eCheck. There is a $5.00 charge for payments up to $150.00 and a $40.00 charge for payments over $150.00 for bank processing. Credit card payments will not be accepted at the Cashier’s Office windows or over the telephone. For an explanation of the various methods for the payment of tuition and fees see Student Billing under Business Affairs or under the section Tuition, Fees, and Payment in the OSU Schedule of Classes.


101-02 Parking Fines, Book Fines, Housing Fees

Parking on campus requires a permit or visitor pass for designated parking spaces. Specific information about the procedures related to parking fees and services can be found at Parking Services.

There is no reduction on fines for parking in a handicapped space, nor for having a vehicle booted. Reference: OSU Standard 580-040-0025.

Book fines and lost book charges are discussed in the OSU Schedule of Classes. Students are billed through the SIS (Student Information System) accounts receivable. It is an automated process between the Library and Enterprise Computing Services (ECS). Book fines are the responsibility of the student/person checking out the book. Book fines CANNOT be paid with any University funds.

Housing and Dining Services receives income from students through housing contracts for residence hall room and meals, university-owned cooperative houses, and student family housing apartment rentals. All deposits are recorded through the Cashier's office and billings or refunds are handled through the accounts receivable process in Business Affairs. All revenue is deposited into the housing auxiliary operating funds.


101-03 Outside Scholarships

Scholarships, Sundry

These scholarships are received and disbursed to student accounts according to University policy or specific instructions from the donor. Scholarships for full-time enrolled students are disbursed based on donor authorization or, if not specified, on a pro-rata basis for the academic year. The Office of Business Affairs provides the name, OSU ID number, and dollar amount to the Office of Financial Aid and Scholarships for coordination with Title IV financial aid.

Information on available private scholarships can be obtained from resources such as libraries, the OSU Office of Financial Aid and Scholarships, and high school counseling offices. Scholarship information is also available on the internet. The OSU Office of Financial Aid and Scholarships maintains a partial file of private scholarship resources.

National Merit Scholarships

OSU participates with the National Merit Scholarship Corporation to award merit-based scholarships to high school seniors. Students selected as finalists in the College-sponsored program, who list Oregon State as their "first choice" school on the NMSC application, are eligible to receive $2,000 per year, renewable for up to four years with specific renewal requirements to be met by the recipient. Qualified finalists must apply for admission by February 1.

Oregon Student Assistance Commission (OSAC)

The Oregon Student Assistance Commission administers privately funded scholarships for Oregon residents. The application deadline is March 1 for the following academic year. Most OSAC scholarships require completion of the Free Application for Federal Student Aid (FAFSA). Applications are available by contacting OSAC at 800-452-8807 or online at the Oregon Student Assistance Commission website.

Donations to OSU Foundation for Scholarships

All donations for student scholarships or fellowships should be made to, and received by, the OSU Foundation.

When awarding funds to a student, use the revised Scholarship and Awards Authorization for Payment form (SAAP) and send it to the OSU Foundation. This form should be used for all Scholarship, Fellowship and Student Award payments. If the funds used for the award are university funds (M4xxxx), complete the SAAP form and send it directly to the OSU Office of Financial Aid and Scholarships.


101-04 Loan Repayments

OSU offers institutional student loans. A number of the student loan funds result from donations and some have specific requirements for eligibility. Interest is charged to the recipient on the unpaid balance of the loan, and is returned to the loan fund. The interest rate is disclosed in the promissory note that is signed by the student at the time of the granting of the loan. Financial Aid awards the loans and the funds are dispersed through Business Affairs.

References:OSU Standard 580-040-0010

102: Non-Student Income (Funds Coming into Department)

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

102-01 Deposit Slips, Timing, Account Codes

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 11/13/2014

As a State of Oregon entity, Oregon State University falls under rules of the Oregon State Treasury. Proceeds from any activity sponsored by OSU, evidenced in part by the use of OSU letterhead, and/or using state resources such as employee time and effort, state facilities, state vehicles, etc. are deemed to be State of Oregon revenue and must be deposited into an OSU fund.

Units receiving checks are responsible for their safekeeping and timely deposit. Units should do the following:

  • Immediately, place a restrictive endorsement on the check.
  • Deposit all checks received with the Cashiers Office within one business day of receipt. Deposits should be made more frequently if the unit lacks secure safekeeping for holding funds.
  • Unless the total is less than $1,000 and, there is sufficient justification, deposits must be made daily. Under no circumstance should deposits be held for longer than one week.
  • Exceptions may be made where a valid business reason exists to provide for deposits of at least one time per week. Contact OSU Cashier's Office for assistance. All checks received and held overnight must be in a secure area.

Business Affairs orders all the new endorsement stamps for the campus departments to ensure the required information and format is consistent. The cost of the stamp is charged to the department. Business Affairs also orders all new credit card merchant numbers from the State Treasury.

The Name/Description Field on the deposit form is for indicating where/who the deposit is from or what the deposit is for, not the depositing department. It could include Name, Invoice Number, workshop, etc. as this is what appears in the description field in FIS Banner and Data Warehouse. See “Completing a Cash Receipts Record.”

Generally, cash receipts should have an Index and an Account Code beginning with 0 (0xxxx series) or a Fund and an Account Code beginning with A or B (the Axxxx or Bxxxx series of accounts).

Do not use 09xxx “Internal Sales” or 79xxx “Internal Reimbursements on cash deposit transactions. Do not use account codes beginning with 2xxxx, 3xxxx, or 4xxxx on cash receipts records forms (deposits) unless you can reference an original FIS “I” document number, or credit for the goods and services was received.

The description includes the reason (i.e. refund, overpayment). If the vendor was overpaid and a refund was received, the refund must be credited to the Fund and Account Code to which the purchase was charged. An overpayment may be the result of returning prepayments, returned defective merchandise, or credit for early payment. Please note that this does not include employee reimbursement of personal expenses, because personal expenses are not allowable disbursements. Cash receipts which may be deposited as a reduction of expense are very limited under Oregon Executive Department rules.

Departments holding workshops, conferences or issuing invoices that are not recorded as part of OSU Accounts Receivable should notify the Cashier’s Office that they are expecting funds so that incoming checks and transfers can be readily identified and deposited to the proper fund/index/account.


Deposits to OSU Foundation (OSUF) and Agriculture Research Foundation (ARF) are restricted to true gifts or proceeds from fund raising events in which the donor intends that the gift go to the foundation(s). All checks made out to OSU must be deposited at OSU. Deposits from OSUF to OSU must be recorded in specified funds (FSxxxx, FExxxx, 438xxx, 8xxxxx or 9xxxxx). Deposits from ARF to OSU must be recorded in FAxxxx funds. When a check is written to OSU, but there is evidence from the donor that the intent was to gift the dollars to the OSUF or ARF, contact the intended foundation. There are procedures in place within Business Affairs to move the dollars from OSU to OSUF or ARF in these cases. For further information see the Grant, Contract, Gift Accounting Policy & Procedure Manual.

102-02 External Income (University Fee Book)

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/28/2014


Oregon State University (OSU) has authority to establish fees charged to non-students for services and goods provided by the institution’s departments and units (including Experiment Stations and Extension Offices).

At OSU each winter term, information is collected from all OSU departments and units that intend to provide a service and charge a fee in the following fiscal year. A compendium of these fees entitled the University External Fee Book, is made available to the public for review per ORS Chapter 183. A public hearing is held on the OSU campus each year in May during which interested parties have an opportunity to comment upon all submissions to the fee book.

At OSU, most of the service activity which charges fees externally occur in Designated Operations 05xxxx or Auxiliary 1xxxxx funds.

For more information about fees charged to non-students, refer to:

  • FIS 518: Sales of Goods and Services
  • FIS 519: Recharge Activities (Internal & External)

Reference: OAR 580-040-0010 for more information on the Oregon Administrative Rule granting the right to charge fees.

102-03 Service/Testing Income

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

Each department should establish an invoice numbering system that identifies the department and the INDEX for the deposit. All outgoing invoices from OSU should contain both the unique departmental invoice number and the applicable index.

Payments to OSU for services rendered or costs incurred must be treated as income (i.e. payment from a grass seed producer for OSU seed testing services). Account codes to use are in the series 06XXX.

102-04 Workshop Income

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

Income for workshops for OSU credit (registered students) should be deposited using 01703 account code in an 001xxx fund. Non-credit workshop income should be deposited using account code 06410 in an 05xxxx fund.

102-05 Gift, Grant, and Contract Income

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 3/1/2013

Funds are received at the University in one of six ways in this category.

1) The Office of Post Award Administration (OPAA) receives a check in the mail for a gift to the University. OPAA is responsible for determining which college or unit the gift is for and the purpose of the gift.

Gifts cannot be deposited into Education & General (E&G) funds. Checks received as gifts directly by an OSU unit should be routed to OPAA for deposit. Special indexes have been established for each unit for the deposit of gifts. These indexes all begin with “M”. Gifts cannot be deposited into an “FS” or “FA” index as those indexes are only for deposits from the OSU Foundation (OSUF) or the Agricultural Research Foundation (ARF). Any donations by OSU employees must be made to OSUF or ARF directly to avoid possible conflict of interest issues.

OSU will assess a fee on all cash and equivalent donations received by OSU at the same rate charged by OSUF as their Gift Acceptance Surcharge. The current rate is 5%.Donations, regardless of restrictive use, will be charged the gift fee. The fee will be collected from the fund to which the donation has been added, and used to support university operations.

The fee will not be charged on:

  • Interest earnings posted on gift funds; nor residual funds from fixed price sponsored agreements that have been moved to gift funds at the conclusion of the project.
  • Endowment earnings.
  • Restricted grant, contract, or cooperative agreement funds.

Cash contributions received from outside sources specifically for the purpose of collaboration or support of an externally funded sponsored program may be set up in a separately identified restricted fund or an “M” gift index. The determination will be made at the time of the receipt of the contribution. A gift fee is not applied to these funds.

Tangible property (In-kind gifts) donated to the University must be booked as revenue, per OUS policy 55.100. See PRO 207: Gift.

2) Grants and Contract funds are invoiced by OPAA. When the checks are received, they are processed by the accounting staff in OPAA.

3) Agencies with grants often make payments on invoices or electronic letter of credit draws via ACH transfer. The payments are made electronically to the State Treasurer, who makes the information available on a secure web page. The daily ACH transfers are retrieved and printed by OPAA and given to the appropriate individual to record in FIS Banner.

4) The OSU Cashiers Office is notified by the State Treasurer’s Office of funds received by wire transfers. They notify OPAA by email so the payment can be recorded in FIS Banner.

5) Funds from other OUS institutions via inter-institutional journal vouchers are not recorded through the cashiering system. They are processed directly into FIS Banner.

6) Project income generated from a grant or contract activity is deposited into the grant/contract project index. A revenue account code, different from that of the sponsor, is used. If you have project income, consult with the OPAA Accountant responsible for that agency assignment.

Reference: Grants, Contract & Gift Accounting (GCG) Policy & Procedures Manual

102-06 Surplus Sales

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

The Surplus Property Unit within Business Services handles sales of surplus furniture, equipment, and supplies. External revenue comes in the form of proceeds from sales to the general public through public auctions, OSUsed Stores, and contact bids held on campus in the Property Services Building. Revenue also comes from sales to state government agencies, local governments, and qualified non-profit organizations that are registered with the Department of Administrative Services in Salem.

Surplus Property takes a portion of the proceeds for their services, and the remainder of the proceeds is forwarded to the owning departments or agencies with which OSU has inter-governmental agreements. All payments to outside agencies take place at the end of each month during the month-end closing process.

102-07 Refundable Deposits

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

Refundable deposits include deposits for Horse Center space rental, rental units of the Agricultural Experiment Stations, and Facilities Services key deposit.

Deposits should not show as revenue. The amount received should be posted to the Fund and Account B4xxx. This is a liability account that shows the money does not belong to the University. This account code does not have to be at a zero balance at the end of the fiscal year.

When refunding a deposit, charge the same Fund and Acct B4xxx. If the complete amount is not refunded, a JV will need to be completed to move the unreturned amount into revenue (i.e. 06993 Deposits).

102-08 Travel Paid by Outside Source

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

Outside entities may reimburse the campus, pay a service provider directly, or reimburse an employee for travel expenses related to OUS business. If the service provider is paid directly, or if reimbursement is made to an employee, documentation should be maintained in the campus travel records. Documentation should include the traveler's name, identity of the outside source, travel destination, travel dates and OUS business purpose. If reimbursement is made to the campus, it should be accounted for as a reduction of expense. The cash receipt record attached to the check/payment must indicate the Banner document number and account code of the original cost being reimbursed.

To reimburse the university when the traveler is paid directly by an outside entity, the traveler must deposit the check in his/her account and then write a check payable to Oregon State University. When depositing this check at OSU, the original source of the funds should be indicated on the OSU deposit slip.

Any OUS business travel expenses that will subsequently be paid by an outside source (such as a conference organization) should be originally paid using general (E&G) funds. These costs should not be placed on grants or contracts, because an awarding agency could be invoiced for the costs in error. Both the original expenses and payment by an outside source must reside on the same E&G funded index. If the cost is inadvertently paid on grant funds, the cost must be moved to an E&G fund source.

102-09 Attendee-Paid Funds for Recognition Event

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/30/2012


An Agency Fund, with an associated Index, may be established for the purpose of processing income and expenses connected with university recognition events where the participants/attendees of the event are required to pay for the benefit received (such as a meal). Examples of such events would be retirement dinners and scholarship recipient recognition luncheons. The fund cannot be used for departmental social functions or fundraising activities.

The Agency fund can be established for a college or an administrative unit. Funds will not be established for a department or individual event. The FOAPAL Element Request Form must contain the following: the responsible person with their phone number, the funding source in the event of a deficit (the funding source can not be university funds), and how any remaining balance is to be disbursed, if the fund is inactive for five(5) years. Per OUS policy, if the fund is inactive for five (5) years, the balance will be sent to the State Land Board and the fund terminated.

The fund must maintain a $0 or positive cash balance and is not interest bearing. Deficits can be covered by personal funds and OSU Foundation or Agricultural Research Foundation funds (if allowed per foundation policies). Only those costs allowed by Oregon State University or OUS System policy may be paid on these funds. The unit is responsible for obtaining all approvals through Risk Management necessary for the event.

Payments to the fund should be in cash or with checks payable to Oregon State University. Income should be processed as Account Code 08001 Miscellaneous Other Revenues. Generally, costs should be paid with Account Code 28613 Public Relations.

For further information about Agency funds see: FIS 513.

102-10 Cash Handling on Behalf of a Third Party

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

In unusual circumstances, an OSU employee may be asked to provide cash handling duties for a third party.  OSU cash handling standards apply in these circumstances and every effort should be made to provide employees who are acting as cashiers with protection from risk. 

Prior to engaging in cash handling for a third party review the procedures below with the third party to ensure that they can comply.

  • A locking cash box should be used and each cashier should have their own cash box.
  • Reasonable measures should be taken to ensure that proper security is maintained on cash drawers including, but not limited to, funds being attended at all times or locked and secured in an area not easily accessible by the public.
  • Counting the funds in the cash box should be done at each transfer of custody and should be done in dual custody with an OSU and third party representative present.
  • If credit or debit cards will be accepted, ask the third party to provide documentation on their credit card security procedures and review those together.  If timing allows, review these procedures with Business Affairs Cashier’s prior to the event.
  • If checks will be accepted, the third party must provide an endorsement stamp so the checks can be restrictively endorsed as soon as they are received. If no endorsement stamp is provided, write “For deposit only” on the reverse of the check to reduce the risk of fraud.
  • Tools for documenting the sales or transactions should be obtained from the third party in the format they prefer for tracking and reconciling. A log, tally sheet, ticket journal, or receipt book should be used. If the third party does not provide these types of forms, the OSU employee must still perform the documentation noted below.
    • Keep a copy of an event program, advertisement, notification, etc. as a record of the date, time, and sponsor of the event.
    • Maintain a list of all OSU employees and third party individuals who will have access to the cash and cash equivalents.

Prior to the event, record the starting balance of the fund. The starting fund in the cash box should be counted in dual custody to verify the initial amount of the fund.  Document the starting balance on a voucher, log, or tally sheet which both parties sign and date to acknowledge that the count was completed and both people are in agreement on the starting amount of the fund.

During the event, record each transaction that affects the change fund.  This log should be complete and accurate so as to provide the detail required to balance and reconcile the change fund at the end of the event.

At the end of the event, complete a count of the ending change fund in dual custody with a representative of the third party.  Document the ending balance on the voucher, log, or tally sheet used for the starting balance and have both parties sign and date to acknowledge that the count was completed and both are in agreement on the ending amount of the fund.

Once the dual custody count of the ending cash fund is completed, the funds in the locked cash box can be transferred back to the third party. If the cash and cash equivalents cannot be immediately handed over to the third party, the cash box should be secured in a locking cabinet, office, etc.  Be aware this requires a second dual custody count at the point when the funds are handed over.  This must be done so both parties again agree on the balance of fund at the point of transfer.

Both the OSU employee and the third party should receive full copies of all documentation.

For additional information see the Cash Handling Handbook.

102-11 Contracting with a Third Party for University Business

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

The University or an individual department may need to engage a third party to assist in the processing and management of cash, cash equivalents, credit cards, and ACH transactions. Third parties may provide:

  • Lockbox services
  • Web/Internet interfaces to internal and external clients
  • Processing of currency, coin and other cash equivalents
  • Processing of electronic bank account payments, such as ACH
  • Credit and debit card processing

Relying on third parties to process University cash, cash equivalents, credit/debit card, and ACH transactions requires extreme care in the selection and ongoing management of such third parties. Accordingly, the following polices are necessary to safeguard University assets:

  • Business Affairs, in conjunction with the State Treasury, must approve any third party relationship where the third party is in possession of University assets to process University cash, cash equivalents, credit/debit card, and/or ACH transactions.
  • Before a department enters into any such relationship, Business Affairs must review the third party’s cash handling procedures, security standards, and references.
  • At least bi-annually, Business Affairs will review third-party relationships whereby the third party processes cash, cash equivalents, credit/debit card, and/or ACH transactions.  The review will include, with the department, an assessment of cash handling/processing and adequacy of services provided.
  • Third parties that assist the University or individual departments with management of cash and cash equivalents must provide documentation of regulatory compliance (including, but not limited to, Payment Card Industry Data Security Standards and State statutory or regulatory privacy requirements). They must also provide accurate and timely handling of cash, cash equivalents, credit/debit card, and/or ACH transactions and transactional data as is established for the University and state agencies.

For additional information see the Cash Handling Handbook

103: Other Revenue

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

  • 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 & Computer Printing Services
  • 103-05 Housing and Dining Services to Non-students - conference income, food service, catering
  • 103-06 Income Account Code to Agency Funds Using a JV

103-01 Petty Cash Funds

Petty cash funds are set up for the purpose of paying for small office supplies. It is not for the purpose of refreshments, entertainment, travel, hosting, conference registrations, or membership fees. Petty Cash purchases have the same documentation requirements and fall under the same restrictions as all other OSU purchases.

Use the guidelines for Purchasing card usage when determining appropriate use for petty cash. A listing of restricted uses of the OSU Purchasing card is available on the Business Affairs website. These are guidelines that should also be used in determining what can be paid for using the Petty Cash fund.

See FIS 1402-10: Petty Cash in this manual for a detailed explanation of the policy and procedure for a Petty Cash Fund.


103-02 Incoming or Outgoing International Wire Payments (Wire Transfers)

OSU accepts wire transfers of funds as payment. Individuals sending a wire transfer should include the following information:

  • Beneficiary name, street address, City/State/Country
  • Receiving bank, street address, City/State/Country
  • Bank routing number
  • Bank account number
  • Purpose or description
  • Originator
  • Originating country
  • Dollar amount
  • Date to be sent
  • Document number

The Wire Transfer Form (pdf format) is located on OSCAR under Forms and then Payment Request.


103-03 Intercollegiate Athletics – Ticket Sales, Student fees, Contracted Operations

Intercollegiate Athletics is an auxiliary with part of their revenue derived from ticket sales, student fees, and a percentage of sales from contracted operations such as concessions, broadcasting, and souvenir sales.

Other fund sources include Lottery proceeds that are received as "Funds from an Other Government Agency," general funds (used primarily for salaries), and revenue from bowl games. Other sources of revenue include guarantees, foundation support, conference revenue, special events, etc.


103-04 Information Services – Photocopy & Computer Printing Services

Information Services provides a Copy Center service to the campus students, faculty and staff. Copiers are provided in the copy center utilizing an access card for billing. There are a few coin-operated machines still existing for use by the general public.

The Copy Center also is available to produce color copies and to copy requested materials from reference books in the library for students, faculty and staff. Services are also available through the Central Media Center for printing in student computer labs.


103-05 Housing and Dining Services to Non-students – Conference Income, Food Service, Catering

Housing provides accommodations for conference attendees during the summer months when the student population in the residence halls is much less than during the academic year. Income is received from room rental and food services. All revenue is deposited into the housing auxiliary operating funds.

Income (cash sales) is received from campus visitors in the food service centers, and through the OSU Catering Service. Catering services are offered to groups meeting on campus through the OSU Catering Service located in Arnold Dining Hall.


103-06 Income Account Code to Agency Funds Using a JV

Normally, 0xxxx (Revenue) account codes are not allowed on JV’s unless there is a reference to the original “F” document which shows that the dollars came from an outside source and are being moved via JV. However, when “paying” an Agency fund with university dollars, account codes 06xxx or 08xxx would be appropriate. The dollars are from an “internal source”, but in essence, are going to an “outside source” since Agency Funds are not OSU funds, or on OSU’s financial statement.

Do not use 79xxxx or 09xxxx account codes for these transactions.

For example: Paying the conference fee for a university employee attending a conference that is financially managed in a 9xxxx Agency Fund. There would be a debit to 28601 Conference Registration on the departmental index and a credit to 06403 Conference Income on the Agency index/fund.

104: e-Commerce

Fiscal Operations Manual
Section 100: Revenue (External) Depositing & Recording
Effective: 06/10/2002
Revised: 1/24/2013

The Business Affairs Office views electronic commerce as a natural extension of the business processes already conducted by the University. We encourage colleges and auxiliary departments to utilize electronic commerce to improve services and reduce costs to students, faculty, staff, and the public. For purposes of this policy, electronic commerce includes all business transactions accomplished using an electronic medium.

In all endeavors, the University shall protect and preserve the assets of the state, the integrity of the data, financial and confidential information about the customer, and customer trust and confidence in using electronic commerce. It is important that OSU entities processing credit card or electronic check payments take measures to safeguard sensitive customer information including credit card numbers. Failure to comply with Payment Card Industry (PCI) Data Security Standards (DSS) may result in financial loss, fines, suspension of credit card processing privileges, and/or damage to the reputation of the University.

  1. The Assistant Vice President and Controller of Business Affairs or designee shall approve all e-Commerce activities conducted at the University.
  2. The University Chief Information Security Officer (CISO) and the Director of Business Affairs are responsible for University debit/credit card security, the distribution of security policies and procedures, monitoring of system access and alerts, and incident response.
  3. University departments with approved credit card processing activities must maintain the following standards:
    1. Protect Customer Information
      • Use the University centrally hosted e-Commerce software application, or an Office of the State Treasurer (OST) approved, secure, and fully hosted third party payment processing service.
      • Link the University e-Commerce Privacy Policy on applicable websites.
      • Use credit card processing terminals approved by OST and programmed to mask card numbers on both merchant and customer copies of receipts.
      • Do not create an electronic file containing full credit card numbers (database, spreadsheet, word processor, image, etc.)
      • Do not send or receive complete credit card numbers using email or campus mail. Fax transmission is acceptable, and proper handling and storage requirements apply.
      • Avoid the retention of paper records containing complete credit card numbers.  If, for business reasons, you must store full card numbers, they must be in a locked cabinet or office with adequate key controls, and stored  for no longer than 36 months before securely disposing of them (confidential recycle, cross-cut shred, pulp, or incinerate).  Mark these records as ‘Confidential’.
      • Records containing partial card numbers should be retained for no longer than seven years.
      • Strictly limit access to paper records containing credit card and bank account numbers based on job function.  Where practical, limit access to full time staff.
      • Inventory paper records containing full or partial credit card numbers every six months to identify loss or theft of items.
      • Report security breaches and gaps to the Business Affairs Office immediately (see item #4 below).
    2. Properly Account for Funds
    3. Train Employees
      • Designate a unit information security officer or single point of contact for e-Commerce.
      • Train all employees involved in processing card transactions to protect card data. Ask employees to review this policy annually and when business processes change.
    4. Participate in Annual PCI Risk Assessment
    5. Use only Approved Third Party Vendors
      • The Business Affairs Office will assist University departments in processing credit card and e-check payments online using secure payment processing.  The first option by departments should be to utilize the University e-Commerce applications, as it is Payment Card Industry (PCI) compliant, and NACHA compliant.
      • In accordance with OST Cash Management Agency Manual 02 18 14.PO, all third party vendors must be approved in advance by OST.  To obtain approval vendors must complete the OST 3rd Party Vendor Prequalification Form.
      • Oregon law requires that state funds be deposited directly into a recognized Oregon depository within 24 hours.  For this reason, the uses of services such as PayPal or Square that do not deposit proceeds directly into an OST merchant account are prohibited.
    6. In the event of a breach in card data security, take the following steps:
      1. Immediately contain and limit the exposure of cardholder data and alert the Business Affairs Asst. VP/Controller or Bursar, and the CISO.  A response team will be assembled and conduct a thorough investigation of the suspected loss or theft of account information.
        • Do not access or alter compromised systems (e.g., do not log on or change passwords; do not log in as ROOT).
        • Do not turn off the compromised machine. Instead, isolate compromised systems from the network (e.g., unplug the network cable).
        • Preserve logs and electronic evidence.
        • Log all actions taken.
        • If using a wireless network, change SSID on machines that may be using this connection (with the exception of any systems believed to be compromised).
        • Be on high alert and monitor all systems with cardholder data.
  4. Provide Business Affairs and the CISO with a detailed report containing account information at risk and the source and timeframe of the compromise.
  5. Complete an Incident Report as soon as possible no later than three business days and provide to the Asst. VP/Controller of Business Affairs and the CISO. OST will be notified as will the payment processor (Elavon).  OST, USBank, Elavon, and/or Visa, MasterCard, Discover will determine and notify Business Affairs if an independent forensic investigation, compliance questionnaire, and vulnerability scan are required.
  6. Business Affairs’ protocol for response is:
  • If an incident occurs during normal business hours (8:00AM to 5:00PM), notify the Office of the State Treasurer (OST) by using the number listed below.  OST will then notify USBank, and coordinate all communication.  If the incident occurs outside of normal business hours, contact USBank directly by using the phone number listed below.
    • Internal Information Security group and Incident Response Team: Chief Information Security Officer, Asst. VP/Controller of Business Affairs, Director of Enterprise Computing Services, VP Finance and Administration, and Office of the General Counsel.
    • Office of the State Treasurer (OST) at 1-503-378-4000.  Notify the receptionist that you have experienced a merchant card breach and ask to speak with the Merchant Bank Liaison on the Banking Team or a member of the Relationship Management Services Team.
    • USBank at 1-800-725-1243.  Identify that you are a “National Account” with the State of Oregon, and provide them with your Merchant ID (MID) number. Notify the USBank Customer Service Representative that you have experienced a merchant card breach and ask that the incident be reported to the Risk Department.

The OSU Vice President for Finance and Administration or designee has authority for administering this policy.

Additional References

OUS Policy Guidelines for Electronic Commerce 40.005       
State of Oregon Division of Finance Oregon Identity Theft Protection Act