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 Policy for Departments
- B-3-2-1: Procurement Card Authorization and Limits
- B-3-2-2: Payment Request Document (PRD)
- B-3-3: Non-Delegated Purchases
- B-3-3-4: SAP Purchase Requisitions Healthcare and Facilities Areas
- B-3-3-5: SRM Shopping Carts - Campus Areas
- B-3-4-1: Purchase Order - Freight and Damages
- B-3-4-2: Purchase Order - Credit Memo
- B-3-4-3: Purchase Order - Vendor Performance
- B-4: Personal Service Contracts
- B-4-1: Personal Service Contracts ($10K or less)
- B-4-2: Personal Service Contracts (Exceeding $10K)
- B-4-3: Memorandum of Agreement
- B-5: Single or Sole Source Purchases
- B-6: Emergency Purchases
- B-7: Computer and Computer Related Equipment and Software
- B-8: Insurance Purchases
- B-9: Capital Construction Projects
- B-11: Research Foundation Contracting
- B-12: Surplus Property Acquisition and Disposal
- B-13: Rebates
E. University Financial Services
- E-1-0: Relationship with Commonwealth of Kentucky
- E-1-1: Duties and Responsibilities of UFS
- E-1-2: Requests for Exceptions to Business Procedures
- E-1-3: Fiscal Roles and Responsibilities
- E-1-4: Internal Control
- E-1-6: Selection and Retention of Outside Legal Counsel
- E-2: Treasury Operations
- E-2-1: Treasury Operations Manual
- E-2-2: Investment Earnings Policy
- E-2-10: Collection of Amounts Owed to the University from Overpayment
- E-2-11: Cash Payments over $10,000
- 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-6-1: Sales and Use Tax
- E-6-2 Revenue Producing Activities
- E-6-3 Unrelated Business Income Tax
- E-7: Disbursements
- E-7-1: Payments for Services Subject to Tax Withholding and Reporting to IRS
- 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: Payments to U.S. citizens/U.S. Business Entities
- E-7-7: Payments 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-7-15: Disbursement Request
- E-7-16: Procurement Cards
- E-7-17: Void/Stop Payments for Vendor Checks
- E-7-18: Honorarium Payment
- E-7-19: Fleet Fuel Card Policy
- E-8: Payroll
- E-8-1: Criteria for Payroll Deductions
- E-8-2: Retroactive Payroll Adjustments
- E-8-3: Beneficiary Payments
- E-8-4 Cost Distribution Methods
- E-8-5: Direct Deposit
- E-8-6: Wage Garnishments
- E-8-7: Lost Stolen Checks Stop Payment Request
- E-8-8: Name and Social Security Changes
- E-8-9: Pay Check Distribution
- E-8-10: Pay Periods, Pay Dates and Processing Schedules
- E-8-11: Missed Pay Request
- E-8-12: Payroll Overpayments
- E-8-13: Taxable Fringe Benefits
- 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-11-1: Penalty for Late Payments to Vendors
- E-12: Property
- E-12-1: Capitalization Policy
- E-12-2: Facilities and Space Inventory System
- E-12-3: Equipment Inventory
- E-12-4: Property Disposition Policy
- E-12-5: Surplus Property Disposition Incentive Plan
- E-12-6: Unclaimed Property Disposition
- E-14: Bond Financed Facilities
- E-14-1: Tax-Advantage Bond Post Issuance Compliance Policy
- E-14-2: Private Business Use of Tax-Advantaged Bond Financed Facilities
- E-17: Cost Objects and General Ledger
- E-17-1: Chart of Accounts and Cost Object Structure
- E-17-5: Cost Object Transactions
- E-17-6: Reconciliation and Review of Financial Transactions
- E-17-7: Departmental Codes
- E-17-8: General Ledger (GL) Accounts
- E-17-14: Agency Cost Center Policies and Procedures
- E-17-15: Other Attributes
- E-17-16: Functional Area
- E-19: Student Delinquencies
- E-19-1: Student Fees Delinquency Policy
- E-20: Tuition and Student Fee Policy
- E-21: Student Receivable and Loans
- E-21-1: Short-Term Student Loans - Approving and Processing Procedures
- E-21-5: Collections and Write-off Policy for Student Accounts and Loan Receivable
- E-22: Gift and Pledge
- E-22-1: Policies and Procedures for Soliciting, Receiving, Recording, and Acknowledging Gifts
- E-22-2: Pledge Process Manual
- E-22-3: Planned Gifts
- E-22-4: Fundraising Events
- E-50: Sponsored Projects
- E-50-1: Application of On/Off-Campus Facilities & Administrative (F&A) Cost Rates
- E-50-2: Cost Sharing
- E-50-3: Cost Transfer Policy
- E-50-4 Project Payroll Confirmation
- E-50-5: Service Centers and Recharge Operations