Southern Oregon University Procedures Statement
Business Services - Accounting/Controller's Office
The SOU Fiscal Procedures Manual (under development) is intended to serve as an on-line resource for management and staff in fiscal positions throughout SOU. The SOU Fiscal Procedures Manual will include links to applicable statutes, administrative rules, Board policies, and other SOU fiscal policies. The policy FASOM sections will be transitioned and updated as time and resources permit. When this update process is complete, FASOM will no longer exist; all applicable fiscal policies will have been transitioned into the SOU Fiscal Procedures Manual.
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SEARCH Procedure Reference (click on Title) to move to corresponding Procedure Section (below):
- Introduction
- Accounting and Financial Reporting
- Auditing
- Auxiliary Enterprises & Other Activities
- Budgeting
- Bursar and Cash Management
- Configuration Management
- Cost Accounting
- Debt Financing and Management
- Electronic Commerce
- Endowment Management
- Facilities Management
- Fixed Asset Administration
- Fringe Benefits
- General Operations
- Human Resources
- Legal Issues
- Payroll
- Procurement & Contracting
- Research and Sponsored Programs
- Risk Management and Insurance
- Student Financial Aid
- Taxation
- Travel
- Treasury Management
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| Title | SOU Policy Reference | Procedure |
| INTRODUCTION | ||
| Formulation, Issuance, & Revision of System Fiscal Procedures | 01.001 | |
| ACCOUNTING AND FINANCIAL REPORTING | |||
| Procedure | |||
| Roles & Responsibilities - Accounting and Financial Reporting | 05.001 | ||
| SOU Financial Reporting Entity and Basis of Accounting | 05.002 | ||
| Description of Accounting Periods | 05.005 | ||
| Chart of Account Administration | 05.110 | ||
| Accounting for Receivables | 05.240 | ||
| Inter-institutional and Inter-fund Loans | 05.271 | ||
| Accounting for Leases | 05.281 | ||
| Insurance Reimbursements | 05.282 | ||
| Compensated Absences Accounting Procedures | 05.321 | ||
| Accounting for Other Post-Employment Benefits (OPEB) | 05.331 | ||
| Accounting for Early Retirement Liability | 100.704 | ||
| Accounting for Facilities & Administrative (F&A) Cost Recoveries | 05.553 | ||
| Accounting for Interfund Transactions | 05.650 | ||
| Budgeted Operations Fund Balances | 05.711 | ||
| Accounting for Designated Operating Funds | 05.712 | ||
| Fiscal Operation of Service Centers | 05.713 | ||
| Accounting for Venture Development Funds | 05.736 | ||
| Accounting for Capital Projects | 05.780 | ||
| Accounting Index | FASOM-1 | ||
| General Accounting Index | FASOM-6 | ||
| Account Code Changes (xlsx) | 05.800 | ||
| Account Code Definitions | FASOM-2 | ||
| Revenue Account Codes | 05.800-0 | 100.140 Revenue (Resource) | |
| Labor Account Codes | 05.800-1 | ||
| Services and Supplies Codes | 05.800-2 | ||
| Travel & Subcontracts Codes | 05.800-3 | ||
| -Activity Codes for use with Athletics Bus Travel | 05.800-3 List | ||
| Capital Codes | 05.800-4 | ||
| Student Aid Codes | 05.800-5 | ||
| Merchandise for Resale Codes | 05.800-6 | ||
| Internal Sales Codes | 05.800-7 | ||
| Depreciation/Amortization & Student Loan Account Codes | 05.800-8 | ||
| Transfer Account Codes | 05.800-9 | ||
| -Activity Codes for use with Transfer Transactions | 05-800-9 List | ||
| General Ledger Asset Account Codes | 05-800-A | ||
| General Ledger Liability Account Codes | 05.800-B | ||
| General Ledger Control Account Codes | 05.800-C | ||
| General Ledger Fund Balance Account Codes | 05-800-D | ||
| AUDITING | |||
| Roles & Responsibilities - Auditing | 10.001 | ||
| Fraud, Waste, and Abuse Reporting | 10.100 | ||
| AUXILIARY ENTERPRISES AND OTHER ACTIVITIES | |||
| Roles & Responsibilities - Auxiliary Enterprises & Other Activities | 15.001 | ||
| Auxiliary Enterprise & Service Accounts Index | FASOM-9 | ||
| Auxiliary Enterprise Indirect Cost Allocation | 15.105 | ||
| BUDGETING | |||
| Roles & Responsibilities - Budgeting | 20.001 | ||
| Budgets Index | FASOM-4 | ||
| BURSAR and CASH MANAGEMENT | 200_Procedures | ||
| CONFIGURATION MANAGEMENT | |||
| Installation of FIS and HRIS OUS Baseline Changes in Production | 25.005 | ||
| COST ACCOUNTING | |||
| Cost Accounting Index | FASOM-3 | ||
| DEBT FINANCING AND MANAGEMENT | |||
| Roles & Responsibilities - Debt Financing & Management | 35.001 | ||
| Returning Excess Bond Proceeds | 35.100 | ||
| Debt | Board | ||
| Interest Rate Risk Management | Board | ||
|
Debt Management |
35.200 | ||
|
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| ELECTRONIC COMMERCE | |||
| Policy Guidelines for Electronic Commerce | 40.005 | ||
| ENDOWMENT MANAGEMENT | |||
| Roles & Responsibilities - Endowment Management | 45.001 | ||
| FACILITIES MANAGEMENT | |||
| Roles & Responsibilities - Facilities Management | 50.001 | ||
| FIXED ASSETS ADMINISTRATION | |||
| Fixed Assets Accounting Procedures | 55.100 | ||
| Fixed Asset Type Codes (pdf) | 55.100.752 | ||
| Fixed Assets Library Accounting | 55.105 | ||
| Fixed Assets Building Component Depreciation | 55.110 | ||
| Accounting for Intangible Assets | 55.115 | ||
| Equipment Building Reserves | 55.120 | ||
| Equipment Building Reserves (pptx) | 55.120.782 | ||
| Asset Accounting | FASOM-8.01 | ||
| Rental of Facilities | FASOM-8.02 | ||
| Non-Expendable Personal Property | FASOM-8.03 | ||
| Expendable Property | FASOM-8.04 | ||
| Rededication of Facilities | FASOM-8.05 | ||
| FRINGE BENEFITS | |||
| Bicycle Commuter Benefit | 66.100 | ||
| Football Bowl Games | 66.150 | ||
| Moving Expenses | 66.200 | ||
| Other Fringe Benefits | 66.300 | ||
| Pre-tax Parking | 66.400 | ||
| Pre-tax Transit Pass | 66.500 | ||
| Vehicles | 66.600 | ||
| GENERAL OPERATIONS | |||
| Non-travel Meals, Refreshments, and Hospitality Expenses | 100.586 | ||
| Distribution of Moneys Appropriated for Clinical Legal Education Programs through Provisions of Oregon Laws 2007, Chapter 666, §1(4) and §(3) |
56.200 | ||
| House Bill 2500 Reporting | 56.250 | ||
| Identity Theft Prevention Program | 56.300 | ||
| Information Security | 56.350 | ||
| Lost and Unclaimed Property | 56.400 | ||
| Vendor Payments to Nonresident Aliens | 56.450 | ||
| Vendor Tax Levies | 56.500 | ||
| Taxpayer Identification Number (TIN) Matching | 56.550 | ||
| HUMAN RESOURCES | |||
| Military Leave Donation Procedures | 57.100 | ||
| Employee Recognition Awards | 57.200 | ||
| Employment Related Liabilities | 57.300 | ||
| LEGAL ISSUES | |||
| Roles & Responsibilities - Legal Issues | 60.001 | ||
| PAYROLL | |||
| Roles & Responsibilities - Payroll | 65.001 | ||
| HRIS Reconciliations | 65.100 | ||
| Personnel-Payroll Index | FASOM-10.00 | ||
| Aggregate HR Data Warehouse Access | FASOM-10.81 | ||
| Certification of Certain Distributed Payroll Processes | FASOM-10.82 | ||
| Encumbrance Processing (PDF) | FASOM-10.83 | ||
| Overpayment/Repayment Processing (password protected) | FASOM-10.84 | ||
| Payroll Checks and Earnings Statements | FASOM-10.85 | ||
| Payroll Processing Calendar and Related Issues | FASOM-10.86 | ||
| Payroll Processing Checklist (Excel) | FASOM-10.87 | ||
| Payroll Processing Flowchart | FASOM-10.88 | ||
| PROCUREMENT & CONTRACTING | |||
| Roles & Responsibilities - Procurement | 70.001 | ||
| Contracting - Purchasing Signauture Authority | Policy: FAD 078 | ||
| Purchasing - Procurement Card | 70.100 | ||
| Contractor Travel Reimbursements | 70.200 | ||
| Purchasing and Accounts Payable | 70.400 | ||
| 70.400A | |||
|
Procurement and Contracting Code to replace FASOM 13.02 |
70.500 | ||
| Competitive Procedures for the Purchasing, Procurement, and Contracts of Goods and Services |
FASOM-13.02 | ||
| Encumbrances | FASOM-13.04 | ||
| Independent Contractor | FASOM-13.06 | ||
| Personnel Recruiting Firms | FASOM-13.09 | ||
| Equity Contracting and Purchasing Procedures and Data Reporting Procedures |
Board | ||
| RESEARCH AND SPONSORED PROGRAMS | |||
| Roles & Responsibilities - Research & Sponsored Programs | 75.001 | ||
| Section 1512 Reporting Requirements - Roles and Responsibilities |
75.100 | ||
| General Administration | FASOM-5.01 | ||
| Graduate Fee Remissions | FASOM-5.02 | ||
| Specialized Service Facilities | FASOM-5.03 | ||
| Building and Equipment Use or Depreciation Allowance | FASOM-5.04 | ||
| Time and Effort Reporting | FASOM-5.05 | ||
| RISK MANAGEMENT AND INSURANCE | |||
| Roles & Responsibilities - Risk Management & Insurance | 80.001 | ||
| Insurance Index | FASOM-7 | ||
| STUDENT FINANCIAL AID | |||
| Roles & Responsibilities - Student Financial Aid | 85.001 | ||
| Student Financial Aid & Services Index | FASOM-12 | ||
| TAXATION | |||
| Roles & Responsibilities - Taxation | 90.001 | ||
| Use of Institutional Tax Identification Numbers | 90.100 | ||
| SOU Tax Exempt Status | 90.200 | ||
| TRAVEL | |||
| Travel and Transportation Administration and Expenses | 95.100 | ||
| Air Travel and Use of Mileage Bonuses | Board | ||
| TREASURY MANAGEMENT | |||
| Roles & Responsibilities - Treasury Management | 105.001 | ||
| Treasury Management Operations | 105.100 | ||
| (Internal) Bank | Board | ||
| Foreign Programs and Payments | 105.200 | ||
| Replacement & Returned Checks | 105.300 | ||
| Advances of Federal Funds | 105.400 | ||
| .............. | .................... | ||
