SOU Procedures 

Southern Oregon University Procedures Statement
Buisness 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): 

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Title  SOU Policy Reference          Other
INTRODUCTION    
Formulation, Issuance, & Revision of System Fiscal Procedures   01.001          
     
ACCOUNTING AND FINANCIAL REPORTING 
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 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  
   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  
   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  
         
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      

 

       
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    56.100    
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    
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      
  .............. .................... .......................  

 

 

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