Office of the Treasurer text as a link to the Treasurer homepage

The UK text as a link to the UK homepage.

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

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-19-2 Delinquencies
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

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

Text Only © University of Kentucky Site development: Site Lab Last updated: 10/07/09 An Equal Opportunity University