Business Procedures Manual

B. Purchasing

• B-1 Authority and Governing Regulations
• B-2 General Purchasing and Contracting Authority
• B-3 General Policies on How to Procure Supplies, Equipment, and Services
  • B-3-1 Use of Existing Contracts
  • B-3-2 Delegated Procurement Authority for University Departments
    • B-3-2-1 Procurement Card Authorization and Limits
    • B-3-2-2 DAV Procedure
    • B-3-2-3 Honoraria and Contracts for Visiting Speakers and Performing Artists
    • B-3-2-4 Imprest Cash Authority
    • B-3-2-5 Recruitment of Faculty and Administrative Staff
    • B-3-2-7 Payment for Meals
  • B-3-3 Non-Delegated Purchases Requiring On-Line Requisitions
    • B-3-3-1 Preparation of a Requisition
    • B-3-3-2 Purchasing Documents Resulting from a Requisition
    • B-3-3-3 Purchase Order Processes
  • B-3-4 Contract and Purchase order Administration and Management
• B-4 Personal Service Contracts
  • B-4-1 Personal Service Contract ($10K or less)
  • B-4-2 Personal Service Contract (Exceeding $10k)
  • B-4-3 Memorandum of Agreement
• B-5 Single or Sole Source Purchases
• B-6 Emergency Purchases
• B-7 Computer Hardware and Software
  • B-7-1 Computer and Computer Related Equipment
  • B-7-2 Software Acquisition
• B-8 Insurance Purchases
• B-9 Capital Construction Projects
• B-10 Inter-departmental Purchases
  • B-10-1 Communication and Network Systems
  • B-10-2 Duplicating services
  • B-10-3 Printing Services
  • B-10-4 Motor Pool
  • B-10-5 Postal Services
• B-11 Research Foundation Contracting
• B-12 Surplus Property Acquisition and Disposal
• B-13 Rebates

C. Auxiliary Services

• Book Store

D. Inter-Departmental Purchases

• D-1-1 Duplicating Services
• D-1-2 Copier Services Department
• D-1-3 Postal Services
• D-1-4 Printing Services

E. Office of the Treasurer

• E-1 Authority and Governing Regulations
  • E-1-0 Relationship with Commonwealth of Kentucky
  • E-1-1 Duties and Responsibilities of the OT
  • E-1-2 Requests for Exceptions or Changes to Business Procedures
• E-2 Cash Operations
  • E-2-1 Introduction to Cash Operations
  • E-2-2 Internal Controls
  • E-2-3 Responsibilities for CashOps
  • E-2-4 Cash Receipts
  • E-2-5 Imprest Cash Funds
  • E-2-6 Security
  • E-2-7 Establishing Outside Bank Relations
  • E-2-8 Personnel Related Issues
  • E-2-9 Required Reporting
  • E-2-10 Collection of Amounts Owed to the University from Overpayment
  • E-2-11 Procedures for Credit Card Merchants
• E-3 Capital Projects and Renovations
  • E-3-1 Unexpended Plant Fund Policy
  • E-3-2 Minor Renovation Policy
  • E-3-3 Fabricated Equipment Policy
• E-4 Journal Voucher (JV)
• E-5 Travel
  • E-5-1 Reimbursement of Travel Expenses
  • E-5-2 Travel Advances and Repayments
  • E-5-3 Advance Payments of Travel Expense
• E-6 Sales and Use Tax
• E-7 Disbursements
  • E-7-1 Payments for Services Subject to Tax Withholding and Reporting to IRS
  • E-7-2 Payments to Business Entities
  • E-7-3 Classifying a Worker as an Employee or Independent Contractor
  • E-7-4 Taxpayer Classification for Reporting Payee to IRS
  • E-7-5 Payment to U.S. citizens/U.S. Business Entities
  • E-7-6 Payment to Resident Alien Individuals
  • E-7-7 Payment to Non-Resident Alien Individuals
  • E-7-8 Relocation Expenses for Faculty and Staff
  • E-7-9 Recruitment Expenses
  • E-7-10 Discretionary Policy
  • E-7-11 Establishment of Student Recognition Awards and Prizes
  • E-7-12 Employee Awards
  • E-7-13 Policy on Waiver of Payment
  • E-7-14 Student Payments
• E-8 Criteria for Payroll Deductions
• E-9 Compensation to Research Subjects
• E-10 Fiscal Year End
  • E-10-1 Fiscal Year End Closing-Accounting Transactions
  • E-10-2 Fiscal Year End Closing-Inventories
• E-11 Penalty for Late Payments to Vendors
• E-12 Property
  • E-12-1 Capitalization Policy
  • E-12-2 Space Section
  • E-12-3 Equipment Section
  • E-12-4 Property Disposition Section
  • E-12-5 Surplus Property Disposition Incentive Plan
  • E-12-6 Unclaimed Property Disposition
• E-13 Faculty Effort System (currently being revised)
• E-14 Motor Vehicles
  • E-14-1 Motor Vehicle Insurance
  • E-14-2 Persons Authorized to Use Vehicles
• E-17 Cost Objects and General Ledger
  • E-17-1 Cost Object Structure
  • E-17-3 Assignment of Cost Objects
  • E-17-4 Cost Object Request Form
  • E-17-5 Cost Object Transactions
  • E-17-6 Monthly Statement
  • E-17-7 Departmental Codes
  • E-17-8 Expenditure, Recharge, and Transfer G/L Accounts
  • E-17-9 Revenue G/L Accounts
  • E-17-10 Balance Sheet G/L Accounts
  • E-17-14 Agency Cost Center Policies and Procedures
  • E-17-15 Other Attributes
  • E-17-16 Functional Area
• E-18 Policy for Restricted Funds Participation in Investment Earnings
• E-19 Student Delinquencies
  • E-19-1 Student Fees Delinquency Policy
• E-20 Tuition and Student Fee Policy (currently being revised)
• E-21 Short-Term Student Loans - Approving and Processing Procedures
  • E-21-2 Instructions for Short-Term Loan Application Form
  • E-21-3 Instructions for Short-Term/Emergency Loan Promissory Note
  • E-21-4 Instructions for Short-Term Student Loans
  • E-21-5 Collections and Write-off Policy for Student Accounts and Loans Receivable
• E-22 Policies and Procedures for Soliciting, Receiving, Recording, and Acknowledging Gifts
• E-50 Sponsored Projects
  • E-50-1 Application of On/Off-Campus Facilities & Administrative (F&A) Cost Rates
  • E-50-2 Cost Sharing

Q. Information Systems

• Q-1-1 General Responsibilities
• Q-1-2 Policy for Use of Cell Phones Provided to Employees
• Q-1-3 How to Obtain Communications Services
• Q-1-4 Billing Services
• Q-1-5 Communications and Network Systems

Appendixes

1. Cost Sharing Guidelines replaced by E-50-2 above.
2. Cost Transfers for Sponsored Projects
3. Costing Guidelines for Sponsored Projects
4. Service Centers and Recharge Operations