700 - Finance | 好色先生TV

701.1

Administrative Authority and Responsibility

The Senior Vice Chancellor for Financial Affairs and Online Education functions as the chief financial officer of the University. Subject to the approval of the Chancellor, the Senior Vice Chancellor for Financial Affairs and Online Education is in charge of the financial administration of the University and shall have custody and control of all its funds and securities. He/she is in charge of all the assets of the University, including physical property.

The Senior Vice Chancellor for Financial Affairs and Online Education is responsible for the development and implementation of all accounting records and procedures, the preparation and interpretation of all financial reports, and the internal control function. He/she is responsible for the preparation of the University budget and oversight control of the budget. He/she maintains financial records of all contract/grants and leases, compiles financial analyses, and coordinates the preparation of business and financial statistical reports.

701.2

Fiscal Accountability

Fiscal accountability for the efficient use of budgeted funds is assigned to senior administrators and department heads. For each approved annual operating budget, the Board of Trustees allocates to each department a portion of the University's current resources to be utilized to fulfill departmental responsibilities and to achieve long-range goals. The department chair is charged with the management of all budgeted funds in accordance with the guidelines set forth in this manual. Misuse or abuse of University resources is addressed in the Internal Audit section

701.3

Fiscal Authority Required for various transactions

PURCHASE REQUISITIONS must be approved by the department chair, the Senior Vice Chancellor for Financial Affairs and Online Education, and/or Director of Purchasing before a purchase order may be issued. The Purchasing section will expand upon this authority level.

APPLICATION FOR OUT-OF-STATE-TRAVEL must be approved by at least one approver as designated in Section 701.4.II

TRAVEL REIMBURSEMENT REQUESTS must be approved by at least one approver as designated in Section 701.II before payment may be processed.

ALL INSTITUTIONAL CONTRACTS FOR SPONSORED PROGRAMS (GRANTS AND CONTRACTS) AND LEASE, MAINTENANCE, AND CONSULTING AGREEMENTS must be reviewed and approved by the Senior Vice Chancellor for Financial Affairs and Online Education or designee.

More stringent approval levels may be implemented during certain budget situations.

Approved: Cabinet, February, 2018
OPR: SVC, Finance and Business Affairs

701.4

好色先生TV Contractual, Financial, and Personnel Authority Level

Implied in the authority levels set forth in this document is the understanding that appropriate personnel at the subunit levels have reviewed and provided appropriate input on these approvals.

Lease Agreements, Independent Contractors, Consultants, Maintenance Agreements, Licensing Agreements, and Other Types of Performance Contracts 1 (This does not include employee contracts or construction contracts.)

$2,500 and under for a period of one year or less provided funds are in the department/college budget. Information copy provided to next level supervision.
Associate Deans, District Directors, Campus Directors
$2,501 to $5,000 for a period of one year or less, provided funds are in the department/college budget.
Deans, University-wide Directors, Associate Vice Chancellors
$5,001 to $20,000 for a period of one year or less, provided funds are in the department/college budget.
Vice Chancellors
$20,001 to $30,000 for a period of one year or less.
Senior Vice Chancellors,Athletic Director
Contracts for $30,001 and over and all contracts for more than one year regardless of financial obligation.
Chancellor
All contracts are required to meet the specifications of the Alabama bid law, University guidelines and policy, and other applicable state statutes and laws. All contracts must be acceptable under the guidelines and requirements of the State of Alabama Department of Examiners of Public Accounts.
Paper copies of all new contracts and leases must be approved by the Purchasing Department on the Troy Campus prior to performance.
In cases where travel will be reimbursed to Independent Contractors or Consultants, maximum travel limits must be defined in contract.
In cases that may require a series of contracts that in total exceed the above authority levels, the total of the contracts will dictate the authority level at which the event or project must be approved.

Authority Levels for Approving Travel (in-state and out-of-state travel)

$500 or less
Associate Deans, District Directors, Campus Directors
$501 - $1,500
Deans, University-wide Directors, 2Associate Vice Chancellors, Vice Chancellors, Senior Associate Athletic Director
$1,501 to $2500 3
Senior Vice Chancellors, Athletic Director
Over $2,500
Chancellor
All travel must meet the requirements set by the State of Alabama and internal requirements established by the Senior Vice Chancellor for Financial Affairs and Online Education.
Any travel outside the State of Alabama is considered out-of-state travel.
Chancellor must approve all travel outside the United States.

Purchasing Authority (Instructional Materials, Supplies, Equipment, etc.) 4

$1,500 or less
Department Chairs, Area Coordinators, Campus Directors
$1,501 to $3,000
Associate Deans, District Directors, Campus Directors
$3,001 to $5,000
Deans, Associate Vice Chancellors, University-Wide Directors, Vice Chancellors, Senior Associate Athletic Director
$5,001 to $20,000 5
Vice Chancellors
$20,001 to $30,000 5
Senior Vice Chancellors, Athletic Director
$30,000 +
Chancellor

Personnel Authority 6

Classified Positions

The Senior Vice Chancellors, Athletic Director and Campus Vice Chancellors have the authority within the cost centers for which they are responsible to hire classified personnel for positions that previously have been approved and are budgeted.
All proposed new classified positions must receive approvals through the appropriate administrative channels and receive the final approval of the Chancellor.
All classified personnel salary upgrades, promotions, and reorganizations must move through appropriate administrative channels and receive the final approval of the Chancellor.
All cost-of-living raises that affect the majority of employees must be approved by the Board of Trustees.

Professional Personnel

The Senior Vice Chancellors and the Athletic Director have the authority to approve the filling of vacant professional positions that have been previously approved and budgeted for which the salary is $35,000 or less.
All vacant professional positions for which the salary is more than $35,000 must receive approvals through appropriate administrative channels and the final approval of the Chancellor prior to being filled.3. All new professional positions, reorganizations involving professional positions, or other actions impacting the salaries of a professional position must be approved through appropriate administrative channels and receive the final approval of the Chancellor.
Any personnel contracts that exceed four years must be approved by the Board of Trustees.

Faculty Appointments, Promotions, and Tenure

All finalists for full-time faculty positions must be interviewed and processed through appropriate academic channels including the Senior Vice Chancellor for Academic Affairs and the Chancellor.
All full-time faculty appointments must be approved through appropriate administrative channels and by the Senior Vice Chancellor for Academic Affairs and the Chancellor.
All recommendations for faculty promotions and tenure must be reviewed by the tenure and promotion process as outlined in the faculty handbook. Upon recommendation by the appropriate committee and the recommendation of the Senior Vice Chancellor for Academic Affairs, the Chancellor will be the final approving authority for all faculty promotion and tenure appointments.
Adjunct faculty must be certified by the appropriate academic officials, prior to being appointed. Adjunct faculty contracts must be approved by the Senior Vice Chancellor for Academic Affairs or designee who will ensure the contracts are paid according to established and published University pay standards. Exceptions to these pay standards must be approved by the Senior Vice Chancellor for Academic Affairs.

Part-Time Personnel

New part-time positions (classified, professional or graduate assistants) must be approved by the Chancellor.
Replacement of budgeted, approved part-time positions or graduate assistants may be approved by Associate Deans, Campus Directors, University-wide Directors, District Directors, or Vice Chancellors.
New Workship positions must be approved by the appropriate Senior Vice Chancellor or Athletic Director. However, the total expended for Workship for each division cannot exceed the budgeted amount. The Senior Vice Chancellor for Financial Affairs and Online Education prepares a report annually to the Chancellor, and any overages must be justified to the Chancellor.
Replacement for budgeted, approved Workships are to be approved by Deans and University-wide Directors.

Supplemental Pay for Employees - Periodic (usually one-time) payments to employees for performing a specific task or duty for the university outside the scope of their normal job description.

All supplemental pay requests for regular employees must be approved by supervisors, as well as any department head, department chair, and/or dean. In addition, all supplemental pay requests (except adjunct contracts, summer contracts, grant-funded requests, and payroll corrections/adjustments) must be approved by the appropriate level approval authority as follows:
- $1 - $100 鈥� Department Head, Department Chair, or Dean
- $101 - $750 鈥� Above, in addition to the Senior Vice Chancellors, Athletic Director and Vice Chancellors (for cost centers under his/her control)
- $751 and above 鈥� Above, in addition to the Chancellor
All adjunct contracts, overload contracts and summer contracts must be approved by the department chair and the dean of the appropriate college.
All externally-funded supplemental pay requests for employees must be in accordance with section 702 Grants & Contracts Policy and must be approved by the external funding partner along with University approval by Sponsored Program Accounting; Sponsored Programs; and the appropriate approval authorities as noted in Paragraph A above.
Adjustments to correct errors, back-pay, pay-out of annual leave, and others types of payroll adjustments may be approved and paid/adjusted as necessary by the Payroll Coordinator.

Stipends for Employees 鈥� On-going (with beginning and end date) payments for assuming additional duties and responsibilities for the University.

Because of their on-going nature, all stipends for regular employees must be approved by supervisors, as well as any department head, department chair, dean, and vice chancellors (for cost centers under his/her control). In addition, all stipends (except adjunct contracts, summer contracts, grant-funded requests, and Payroll corrections/adjustments) must be approved by the appropriate Senior Vice Chancellor/Athletic Director and Chancellor.
All adjunct contracts, overload contracts and summer contracts must be approved by the department chair and the dean of the appropriate college.
All externally-funded supplemental pay requests for employees must be in accordance with section 702 Grants & Contracts Policy and must be approved by the external funding partner along with University approval by Sponsored Program Accounting; Sponsored Programs; and the appropriate approval authorities as noted in Paragraph A above.
Adjustments to correct errors, back-pay, pay-out of annual leave, and others types of payroll adjustments may be approved and paid/adjusted as necessary by the Payroll Coordinator.

Facilities Improvement Projects Authority

The Senior Vice Chancellors may approve facility improvement projects up to $30,000. Prior to approval facilities improvement projects should receive review through the University Director of Physical Plant and the Senior Vice Chancellor for Financial Affairs and Online Education.
All requests for facilities improvements over $30,000 require a preliminary plan to be submitted to the appropriate Senior Vice Chancellor and then to the Senior Vice Chancellor for Financial Affairs and Online Education who will in turn coordinate the request with the Chancellor. Upon approval of the preliminary plan, a request will be made to the Director of Physical Plant for the development of a final detailed plan including cost. Final approval will come through the Senior Vice Chancellor for Financial Affairs and Online Education and the Chancellor.
All facilities improvement projects must meet the requirements of the Alabama bid law, public works statutes, and other state statutes and regulations pertinent to construction and facilities improvements. Facility improvements and new space allocation must be reported to the appropriate official for proper documentation in the University's space inventory system.
Approved: Cabinet, February, 2018
OPR: SVC, Finance & Business Affairs

Grants and contracts are awarded to the University by federal and state agencies, corporations, and foundations. Departments with project oversight are responsible for the administration of sponsored program activities in compliance with all state and sponsor imposed guidelines and restrictions. Financial reporting for sponsored programs rests with Sponsored Program Accounting. Invoicing on sponsored programs are submitted by Sponsored Program Accounting to Principal Investigator for approval before the invoice is sent to the sponsor.

702.1

702.2

Cost Sharing

Granting agencies may require the University to bear some of the costs of a sponsored project, with a third party sometimes providing support.

Per 2 CFR 搂200.29:

Cost sharing or matching means the portion of project costs not paid by Federal funds (unless otherwise authorized by Federal statute).

Any cost sharing commitment must be approved by the department head, dean or director, and the appropriate Senior Vice Chancellor.

Generally, funds from the granting agency and cost sharing funds should be spent at about the same rate throughout the project: for example, when 10% of grant funds have been spent, 10% of cost sharing funds should have also been spent. This provides even support by both parties throughout the project and prevents some problems at the end of the project.

Granting agencies may accept several methods for cost sharing. It is important that both the method and the amount of cost sharing are clearly stated in the written agreement.

702.3

Indirect Costs

If indirect costs are the approved method for University cost sharing, the indirect costs are forfeited, meaning that the University gives up the right to be paid by the sponsoring agency for these indirect costs.

No special account or certification is needed for this method of cost sharing. If a cost sharing report is required, Sponsored Program Accounting will compute the forfeited indirect costs and prepare the report.

702.4

Fixed-Price Contracts

Per 2 CFR 搂200.45:

Fixed amount awards mean a type of grant agreement under which the Federal awarding agency or pass-through entity provides a specific level of support without regard to actual costs incurred under the Federal award. This type of Federal award reduces some of the administrative burden and record-keeping requirements for both the non-Federal entity and Federal awarding agency or pass-through entity. Accountability is based primarily on performance and results.

A fixed-price contract is not adjusted when it actually costs more or costs less to complete the project than the price initially agreed upon. It is very important that all fixed-price contracts be clearly identified as such in the written agreement.

All projects costs, including indirect costs, are to be charged to the contract/grant account. Indirect costs, at Federally-approved rates, should be included in the proposal or contract budget and subsequently charged to the account.

In some cases, funds may remain in an account after a fixed-price project has been completed, all bills have been paid, and all payments have been received from the sponsor. If the University's policies regarding project costs and indirect cost recovery have been met, the University may allow the administering department to use the remaining funds.

702.5

Policy to Facilitate Final Billing and Reporting for Contracts and Grants

Sponsored Program Accounting is responsible for the preparation and submission of invoices and financial reports to the agencies that provide funding for sponsored projects. These financial documents are prepared based on information in the University's accounting records and on special requirements of the sponsors. After the expiration date of a sponsored project, the University has a specified number of days to submit the final invoice or final financial report. A late submission could result in a loss of funds to the University. The deadline for final reporting on Federal grants normally is 90 days from expiration. For contracts (Federal or non-Federal) the specific deadline for final financial reporting is given in the agreement; common deadlines are 30 days, 45 days, 60 days, or 90 days from expiration. The deadlines for cost share accounts are the same as for the sponsored accounts.

In order to comply with sponsors' financial reporting deadlines in an orderly and efficient manner, recipient departments should pay all bills promptly, particularly near the end of the project. The financial manager in each department should be aware of the expiration dates and deadlines for each sponsored project in the department and should make any needed adjustments in a timely manner. If any orders are placed near the end of the project, the department should notify the vendor of the deadlines involved to ensure delivery of the products and receipt of the invoice within the time available. (Normally, all products should be delivered while the sponsored project is still in process; otherwise, the costs could be disallowed since they were not received in time to benefit the project.) If salaries and wages are being charged to the contract/grant account, the departments should ensure that steps are taken to reassign employee salaries and wages to other accounts, as appropriate, when the project is over.

Under this policy, Sponsored Program Accounting is authorized to submit final invoices and financial reports based on the project deadlines provided by the sponsor. It is, therefore, critical that the recipient departments pay all project costs within these deadlines to ensure that the University is reimbursed for all allowable project costs. Please note that unreimbursed project costs must be covered by the college/school/department involved.

702.6

Policy on Allowable Cost for Grants and Contracts

Purpose

This document provides guidance on appropriate budgeting and expenditures of sponsored funds, whether from federal or non-federal sources and whether directed toward research, training, or other purposes.

All federal awards issued after December 26, 2014 must comply with OMB CFR 200 Uniform Guidance, the basis for this document. Most awards issued before that date must comply with OMB Circular A21 (unless the agency has notified TROY of adoption of the new guidelines). There are a limited number of areas where the Uniform Guidance differs from previous federal regulations, specifically OMB Circular A-21. These include, but are not limited to, administrative and clerical expenses, direct charges of computing devices, visa costs for recruiting purposes, and expenses relating to fluctuations in exchange rates.

Who Should Use This Guidance

All Principal Investigators and administrators at 好色先生TV within all schools, units, divisions, University-wide initiatives, and centers who are responsible for budgeting and expenditures charged to sponsored awards must comply with these guidelines.

Key Cost Principles for Sponsored Awards

This guidance is based on the interpretation of federal regulations, and adherence is required for all sponsored awards.

For any costs to be charged directly to a federal award the expense must be:

Allowable under both the provisions of federal guidance AND the terms of a specific award.
Allocable: the expense can be associated to a project with a high degree of accuracy.
Reasonable: the cost reflects what a 鈥減rudent person鈥� would pay in a similar circumstance.
Charged consistently as direct expense (versus an indirect cost). Note that certain types of projects constitute exceptions to the consistency requirement.

An expense is a 鈥渄irect cost鈥� if that expense can be identified specifically with a particular sponsored project or other activity with a high degree of accuracy. 鈥淚ndirect costs鈥� (sometimes referred to as facilities and administrative (F&A) costs or overhead), are costs that benefit many activities (e.g., building operations and maintenance, IT expenses, security, administrative personnel such as grant managers, etc.). F&A costs are recovered through the federally negotiated rate. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct expenses or indirect costs.

Treatment of Specific Types of Expenses for Sponsored Awards

This section provides guidance for some of the more common types of costs associated with federal research expenditures. Refer to the Cost Principles in Subpart E, 搂200.400-200.475 of the Uniform Guidance for the full listing of types of costs. Please contact your Sponsored Program Accountant with any specific questions.

In general, there are three categories of expenses:

Direct Expenses 鈥� These expenses can normally be directly charged to federal awards. However, the terms and conditions of the sponsored award must be reviewed prior to determining the appropriateness of expenses for each individual project.
Indirect Costs 鈥� Sometimes referred to as facilities and administrative (F&A) costs or overhead, these expenses may not be charged as direct expenses to federal awards unless the costs meet the 鈥渦nlike purpose and circumstances鈥� criteria.
Unallowable Expenses 鈥� These costs may not be charged to a federal award either as a direct charge or indirectly as recovered through the F&A rate.

Administrative and Clerical Salaries
2 CFR 搂200.413(c)

Definition: Administrative and clerical personnel provide non-technical support services that benefit departmental, institute, center, or school activities. The services of these individuals could include: clerical support, financial management, procurement of materials and services, budget and planning, and personnel management.

The salaries of administrative and clerical personnel are normally treated as an indirect cost unless they meet the definition of 鈥渦nlike purpose and circumstance鈥� and are integral to the project.

As stipulated in the Uniform Guidance, direct charging of administrative salaries is allowable when all of the following 4 conditions are met:

Administrative or clerical services are integral to a project or activity;
Individuals involved can be specifically identified with the project or activity;
Such expenses are explicitly included in the budget or have the prior written approval of the federal awarding agency; and
The costs are not also recovered as indirect costs.

Advertising and Public Relations
2 CFR 搂200.421

Definition: The costs of advertising media, including magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and related administrative expenses.

Advertising/media expenses are only allowable as a direct charge if used solely for one of the following uses:

The recruitment of personnel required for performance of a federal award (subject to the requirements in Recruiting section and 2 CFR 搂200.463);
The procurement of goods and services for the performance of a federal award; or
Program outreach and other specific purposes necessary to meet the requirements of the award.

Alcoholic Beverages
2 CFR 搂200.423

Alcoholic beverages and related expenses are unallowable costs and can only be charged to a federal award if alcohol is specifically necessary for the aim and scope of the project and the agency has provided specific approval in the award notice or if they are approved in writing by the sponsor.

Bad Debts
2 CFR 搂200.426

Bad debt or uncollected billings, including losses (whether actual or estimated) from uncollectable accounts and other claims, are unallowable and may not be charged to a federal award. Collections and legal expenses related to bad debt are also unallowable.

Compensation (Bonuses, Maternity or Parental Leave, Severance)
2 CFR 搂200.430

Compensation costs are generally allowable as a direct expense when the paid effort provides a direct benefit to the award and when the amount is within the federally allowable limits (e.g., agency-specific salary caps).

Special Considerations:

Level of compensation may not increase solely due to an increase in available sponsored funding.
Payments to supplement a fellowship are unallowable on any federal award.
All TROY employees must be budgeted as salary and cannot be included as consultants or vendors.

Severance
2 CFR 搂200.431(i)(1)

Definition: Severance pay is compensation in addition to regular salary and wages paid by an institution to employees whose services are being terminated. Expenses of severance pay are allowable only to the extent that such payments are required by law, or by TROY-employee agreement, AND availability of funds in Sponsored award.

Communication Expenses (cell phones, internet)
2 CFR 200 Appendix II

Due to the difficulty in identifying portions of a communications bill to a specific award or other university activity with a high degree of accuracy and certainty, communication expenses are generally included in the indirect cost calculations and treated as indirect costs. Only when a communication expense meets the 鈥渦nlike purpose and circumstances鈥� criteria can they be directly charged to a sponsored award.

Communication expenses charged as indirect costs include the following:

Charges for landline telephone services
Cell phones, smart phones, or other personal digital assistant, 鈥淧DA,鈥� device charges
On-campus Internet access or network connectivity fees

What communication costs can be charged as a direct expense?
Communication expenses that can be linked to a specific sponsored project with a high degree of accuracy and are used primarily for the sponsored project may be charged as a direct expense.

Examples of communication expenses that may be charged as a direct cost include the following:

Itemized long distance telephone charges for communication related specifically to an award
Communication devices used exclusively for conducting surveys
Telephones and PDAs used exclusively to manage a multi-site research project
Dedicated telephone lines set up to receive data feeds from the field or conduct surveys
Hotel and airline Internet fees during travel related to an award
Incremental expenses for international coverage for TROY employees in travel status

Equipment
2 CFR 搂200.439, 搂200.33, 搂200.452

Equipment, including fabrications, with a total acquisition cost of $5,000 or greater is considered capital equipment and may only be charged as a direct expense when it is necessary for the performance of the sponsored award.

Special purpose equipment鈥� is equipment that is used only for research, medical, scientific, or other technical activities. Examples of special purpose equipment include microscopes, genomic sequencers, imaging equipment, and spectrometers.

General purpose equipment鈥� is equipment which is not limited to research, medical, scientific or other technical activities. Examples include office equipment and furnishings, telephone networks, information technology equipment and systems, air conditioning equipment, and reproduction and printing equipment.

General purpose equipment is generally treated as an indirect cost because it cannot be easily linked to a particular cost objective. Equipment types that are typically considered 鈥済eneral purpose鈥� may only be appropriate as a direct expense when the PI is able to justify that the equipment is necessary for the unique scientific/technical tasks of the specific agreement, not already available, and will be initially utilized almost exclusively for the award objectives.

Equipment Repairs

Routine repair and maintenance of general purpose equipment are normally treated as indirect costs. Service, repairs or warrantee costs for special purpose equipment dedicated to a sponsored project may be charged directly.

Equipment Purchases at the End of Award

Equipment purchases charged directly to an award must be necessary for performance on the project; therefore, equipment purchases near the end of an award period should have additional scrutiny and may be subject to project-specific justification and/or sponsor approval.

Exchange Rates
2 CFR 搂200.440

Expense increases for fluctuations in exchange rates can be treated as a direct expense when existing funding is available to cover the difference and there is prior approval by the awarding agency.

Fines, Penalties or Settlements
2 CFR 搂200.441

Expenses resulting from violations (or alleged violations) of, or failure to comply with, federal, state, local or foreign laws and regulations are unallowable.

Examples of items that may not be charged to a federal award include:

Parking ticket or traffic violation
Regulatory violation fines
Late returned book fee

In very rare situations, if the expense is incurred as the result of complying with a specific provision of the federal award or with prior written approval from the federal awarding agency, the expense may be directly charged to the award.

Materials & Supplies
2 CFR 搂200.453, 搂200.94

General purpose materials and supplies purchased and used by departments for all activities should not be directly charged to sponsored awards. Examples include copy paper, office supplies, and cleaning materials.

Items purchased specifically for one or more research projects may be charged as direct expenses. If the use of the items is shared among projects or labs, an allocation methodology should be created, documented and periodically reviewed.

Examples of office supplies that may be charged as a direct expense include:

Office supplies specifically purchased for a program project or a survey funded by a grant.
Material required for poster or publication preparation (poster board, photographic supplies, color paper for a presentation that is directly attributed to the sponsored project).

Books, Journals, Periodicals and Subscriptions
2 CFR 搂200.454

Books, journals, periodicals, and subscriptions are normally treated as indirect costs.

Examples of unallowable charges:

General or reference texts, including medical dictionaries.
Books, manuals, reprints that generally assist the PI in keeping up with his/her field of research.
Publications that provide a general benefit to research and teaching activities.

Subscriptions to Journals

These expenditures may be charged as direct expenses only in unusual circumstances.

Examples include:

The book or journal is not available in the library and can be associated specifically with the sponsored award.
The book or journal is available from the library but is utilized so frequently for a specific award that a library copy is not sufficient.
A book contains a specific research technique or information that will introduce efficiencies to the research or improve the quality of results.

Computing devices
2 CFR 搂200.453, 搂200.94, 搂200.20, 搂200.33

Definition: Machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or 鈥減eripherals鈥�) for printing, transmitting, and receiving or storing electronic information. Computing devices that cost less than $5,000, and are essential and allocable to the performance of an award, may be charged directly either as a purchase or a lease.

Examples of computers that can be charged as direct expenses include:

A laptop specifically needed to record data in field research.
A computer physically attached to another piece of scientific equipment and/or required for collection and analysis of information/data.
A computer used primarily on the designated sponsored award.

A computer that will remain property of the University (and not the personal property of an individual) Computing devices may be allocated to multiple sponsored awards if the project's portion of the use can be reasonably estimated and is directed by the PI. The expense should be properly allocated to all benefitting activities.

If a device will be used only in part for an award's activities, the award may only be charged for a portion of the device's expense.

University-funded activities such as instruction and administration should bear at least their fair share of the acquisition expense.

De Minimis use of the device for other activities is allowed as long as the device is using the device primarily on the sponsored project(s).

Copier Charges

Copier charges for general administrative support of a project should not be charged as a direct expense.

Copy charges may only be an appropriate direct charge in cases when both of the following criteria are met:

The awarding agency has approved the direct charge in the awarded budget or there is subsequent agency approval. The copy expenses associated with a project are extraordinary and meet the 鈥渦nlike purpose and circumstance鈥� criteria, and
The copy expenses are an integral part of the specific tasks associated with the sponsored award and can be separately tracked.

Memberships, Dues and Professional Activity Expenses
2 CFR 搂200.454

Dues and memberships in professional organizations are normally charged as indirect costs because their purpose is more general in nature 鈥� i.e., furthering a PI's knowledge in his/her field 鈥� and cannot be identified with a high degree of specificity to an individual research project. Membership may be charged only if it is required for conference attendance where the researcher is presenting his or her research or obtaining, circulating, or distributing information to advance the performance of the project.

Note: the membership fee is allowable as a direct cost to the project if it reduces the overall cost of attending the conference.

Participant Support Costs (excluding training grants)
2 CFR 搂200.75, 搂200.456

Definition: Direct expenses for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences or training projects.

Participant support costs are allowed if all of the following criteria are met:

The costs are programmatically justified;
The costs are explicitly included in the budget and the budget is approved or prior written approval is received from the Federal awarding agency; and
The expense does not take indirect costs.

Note: NIH will only allow Participant support costs to be charged if they were approved in the original Funding Opportunity Announcement.

Who is a participant?

A participant is defined as a non-TROY employee who is the recipient, not the provider, of a training associated with a workshop, conference, seminar, symposium, or other short-term instructional or information sharing activity. Participants are not required to provide any deliverable to the university and they are not subject to 好色先生TV human resources policies (e.g., they cannot be terminated for failure to perform). Participants may include students, scholars, and scientists from other institutions, representatives of private sector companies, teachers, and state or local government agency personnel.

A person classified as an intern would be paid as an employee and not as a participant, because the intern, while receiving certain training, is also providing services.

What expenses can be included in participant support costs?

Participant support costs include expenditures for items such as the following:

Stipend. A stipend is a set amount of money to be paid directly to the participant in connection with a short-term training activity. Note that short-term means the appointment period approved by the sponsor.
Travel. Travel includes the costs of transportation and associated costs and must follow sponsor guidelines (e.g., US flag carrier, coach class, most direct route) as well as TROY's travel policies and guidelines. The sole purpose of the trip must be to participate in the project activity. If a training activity involves field trips, the cost of transportation for participants may be allowable.
Subsistence allowance. The cost of a participant's housing and per diem expenses necessary for the individual to participate in the project are generally allowed, provided these expenses are reasonable and limited to the days of attendance. Although they may participate in meals and snacks provided at the meeting or conference, participants who live in the local area are not entitled to subsistence payments.
Fees. The fees paid by a participant in connection with meetings, conferences, symposia, or training projects are generally allowable costs. These fees may include laboratory fees, passport or visa fees for foreign participants, and registration fees.
Other. Certain other costs paid on behalf of or to the participant as required for their involvement may be allowable, including training materials, laboratory supplies, and insurance.

What expenses CANNOT be included as participant support costs?

Participant support costs do not include the following types of payments:

Honoraria paid to a guest speaker or lecturer.
Conference support costs such as facility rentals, media equipment rentals, or conference food.
Subaward to a provider for multiple training events (i.e., an ongoing contract with specific terms and conditions)
Agreements with employers (e.g., public school system) to reimburse the employer for the costs related to sending its employee to a conference or workshop. It is recommended that the PI inform participants prior to the initiation of the project about any costs associated with their participation in the project that are not covered.
Expenses for collaborators to meet at a single destination and discuss a research project's progress and direction. Such expenses should be budgeted under travel or other expenses as allowed by the sponsor.
An incentive payment to encourage an individual to participate as a human subject in a research study is not a participant support cost and should be budgeted as an 鈥渙ther direct costs鈥� bearing full overhead.

Rebudget

Per 200.308(c)(5), prior approval is required to transfer funds budgeted for participant support costs to other categories of expenses.

Postage and Express Delivery
2 CFR 搂200.473

Postage or express mailing expenses are generally treated as indirect costs. If the expenses are required for a project and can be linked to that specific project, the cost may be charged as a direct expense. Examples of shipping and postage expenses that may be charged as direct costs:

Shipping specimens to a lab facility for processing
Postage for surveys
Shipment of animals for use on a specific project
Sharing model organisms as required by the terms and conditions on the award
Shipping research presentation materials for a conference

Professional Service Expenses
2 CFR 搂200.459, 搂200.435

Costs of professional and consultant services are allowable as direct expenses when all of the following conditions are met:

The service has been determined as allowable and necessary for the award;
The professional or consultant is not an employee of 好色先生TV; and
The expenses are reasonable in relation to the services rendered (i.e., the service cannot be performed more economically by direct employment).

All TROY employees must be budgeted as salary and cannot be included as consultants, advisors or vendors. Retainer fees for professional services must be supported by evidence of bona fide services available or rendered. Any professional service costs related to defense and prosecution in criminal and civil proceedings are unallowable.

Travel Expenses
2 CFR 搂200.474

See the University Travel Policy and Fly America Act.

Travel-related expenses are allowable as direct expenses when they provide a direct benefit to the sponsored award.

Unallowable travel expenses include:

Limousines
Commuting or travel expenses when not in 鈥渢ravel status鈥�
Airfare above 鈥渓owest economy fare class鈥� (coach or equivalent)

Domestic and foreign travel charged to a sponsored project must follow these guidelines as well as the 好色先生TV Travel Policy and funding agency requirements, whichever imposes the greater restrictions.

Travel expenses that directly support the sponsored project may be charged on an actual expense basis, on a per diem or mileage basis in lieu of actual expenses incurred, or on a combination of the two, provided the method used is applied to an entire trip and not to selected days of the trip.

702.7

Policy on Personnel Cost for Grants and Contracts

The salaries and wages of university employees and related staff benefits required to complete a sponsored project (including but not limited to Principal Investigator's academic and summer salary, postdoctoral research associates, technicians and graduate students) should be budgeted, charged and reported as a direct cost under this category of expenditure. Salaries and wages include holiday, vacation, and sick pay as appropriate. Expenses used in computing fringe benefits are: (a) Social Security; (b) Teacher's Retirement; and (c) Group Life, Long Term Disability and Medical Insurance.

As a rule, administrative and clerical salaries are treated as indirect costs, except as outlined in the following guidelines. These are considered Office of Management and Budget (OMB) exceptions. A non-exhaustive list of administrative and clerical positions includes fiscal officers, accountants, secretaries, directors, vice presidents, president, office personnel, executive assistants, and administrators.

When Administrative and Clerical Salaries and Staff Benefits Can Be Charged as Direct Costs

Salaries and fringe benefits of administrative and clerical staff may be charged as direct costs in instances where sponsored projects require the services of administrative and clerical staff beyond the normal level provided by departmental administrators paid from a 鈥淯niversity鈥� account.

The total cost of these services may be budgeted, charged, and reported as a direct cost to a sponsored project when all of the following conditions apply:

The specific type and nature of the services are not provided by the departmental administration account; and
The services are required by the project's scope; and
The cost can be accurately identified to the project, and
The approved project budget narrative clearly describes the need for the service.

It is the responsibility of the Principal Investigator (PI) or Project Director to support and justify in the proposal all direct costs to be charged to a sponsored award. The office of Sponsored Program Accounting will approve direct costs that meet Cost Accounting Standards exceptions guidelines.

Effort Reporting Policy

Policy Statement

As a recipient of federal funding 好色先生TV is required to comply with the Office of Management and Budget Circular Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (鈥淯niform Guidance鈥�) as well as other federal requirements for certifying effort expended on sponsored awards. TROY requires all individuals who receive sponsored funding to comply with University policies and sponsoring agency regulations regarding the proposing, charging, and reporting of effort on those awards.

University faculty and staff are expected to charge their time to sponsored awards commensurate with the committed effort expended on all activities they perform. Payroll charges to sponsored awards, and cost sharing recorded for faculty and staff, serve as the initial data points for the University's effort reporting system.

Reason for Policy

The Uniform Guidance Subpart E 搂200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The University's practice is to utilize an after-the-fact effort reporting system to certify salaries charged, or cost shared to sponsored awards, are reasonable and consistent with the work performed. The individual's effort is first assigned to specific awards in the payroll system based on anticipated activities. Actual effort expended on each project is certified by a responsible person with suitable means of verification the work was performed, generally the principal investigator, at the end of specified reporting periods. The effort certification should be a reasonable estimate of how time was expended. Section 搂200.430(c) states, 鈥淚t is recognized that teaching, research, service, and administration are often inextricably intermingled in an academic setting. When recording salaries and wages charged to Federal awards for IHEs [Institutions of Higher Education] a precise assessment of factors that contribute to costs is therefore not always feasible, nor is it expected.鈥�

The Monthly Effort Reporting Forms are the means for complying with the federal regulations relating to effort certification.

Who Must Comply

All individuals who either receive payment or whose salary/or portion is used as matching on a sponsored award must comply with this policy.

Adherence to this policy is required for all effort related to federally sponsored awards as well as any non-federal awards.

Completion and Certification of Monthly Effort Report

The Time and Effort Report

Should be based on a reasonable estimate of work performed.
Is signed by the employee and a Responsible Official.
Turned in to Sponsored Program Accounting no later than the 10th day of the month following the month effort is being reported.
Will be closely examined if the award is audited.

The Effort report must contain all activities for which compensation is paid by Troy University. The total work effort should equal 100%. The certifier is expected to review the percentages on the effort report and verify whether they reasonably reflect the individual's effort.

Salary distribution consistent with effort percentages will be done in the Sponsored Program Accounting office based on the information provided on the Effort Report. It is each PI's responsibility to ensure the salary distributions are done correctly and in a timely manner.

702.8

Policy on Subrecipient Monitoring for Grants and Contracts

Policy Statement

好色先生TV is responsible for monitoring the programmatic and financial activities of its subrecipients to ensure proper stewardship of sponsor funds. The following policy applies to all subawards issued under sponsored programs, without regard to the primary source of funding. Additionally, this policy addresses institutional responsibilities and assists Principal Investigators (PIs) and administrators to ensure that, in addition to achieving performance goals, subrecipients comply with applicable federal laws and regulations and with the provisions of each subaward agreement.

Reason for Policy

OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) (鈥淯niform Guidance鈥�), specifically 搂200.331, requires pass-through entities to evaluate each subrecipient's risk of noncompliance in order to determine the appropriate monitoring level, monitor the activities of subrecipient organizations to ensure that the subaward is in compliance with applicable Federal statutes and regulations and terms of the subaward, and verify that subrecipients are audited as required by Subpart F of the Uniform Guidance.

For non-federal awards, Troy may also be required by the sponsor to provide evidence of due diligence in reviewing the ability of a subrecipient to properly meet the objectives of the subaward and account for the sponsor's funds.

Failure to adequately monitor the compliance of subrecipients could result in reputational damage to the University and Schools, and jeopardize current and future funding. It is the responsibility of TROY, as the pass-through entity, to ensure the good stewardship of sponsored funding. All funds assigned to subrecipient organizations should receive the same diligence as sponsored funds that remain at 好色先生TV.

Who Must Comply

All Principal Investigators (PIs) and administrators at 好色先生TV within all schools, units, divisions, University-wide initiatives, and centers, who are involved with the administration and conduct of sponsored awards that issue and manage subawards must comply with this policy.

Definitions

Subrecipient

Subrecipient means the legal entity to which a subaward is made and which is accountable to the University for the use of the funds provided in carrying out a portion of the University's programmatic effort under a sponsored project. The term may include institutions of higher education, for-profit corporations, and foreign or international organizations (such as agencies of the United Nations) at the discretion of the Federal awarding agency.

Annual Subrecipient Monitoring

Annual subrecipient monitoring includes those activities undertaken to review the financial status and management controls of a subrecipient to mitigate the risk of contracting with a subrecipient organization.

Pre-award Subrecipient Review

Pre-award subrecipient review includes those activities undertaken prior to officially subcontracting with a third-party organization. Such activities may include reviewing organizational, financial or other information to identify potential risks.

Post-award Subrecipient Monitoring

Post-award subrecipient monitoring refers to those day-to-day activities undertaken to monitor billings and scientific progress of an active subaward.

Subaward

A subaward is an award of financial support from a prime awardee to a qualified organization for the performance of a substantive portion of the program funded under the prime award. The term also includes awards made by a subrecipient to a lower-tier subrecipient. It does not include procurement of goods and services funded by a prime award (i.e., vendors are not considered subrecipients).

Roles and Responsibilities

PIs have primary responsibility for monitoring subrecipients to ensure the responsible stewardship of funds, including:

Making a preliminary determination whether the collaboration is a Subaward or vendor relationship 鈥� note that an incorrect classification could lead to additional costs to the project.
Authorizing the Subaward, including funding level, period of performance and scope of work.
Certifying that work performed by the subrecipient is complete and acceptable:
鈥淭o the best of my knowledge, I certify that the subawardee's invoice costs appear reasonable and fairly correlates with the technical progress made on this research project.鈥�
Maintaining regular contact with the subrecipient PI regarding all technical aspects of the project.
Providing up to date scope of work, budget and other supporting information as needed.
Ensuring all deliverables required under the subaward agreement are being completed and provided.
Reviewing and approving subrecipient invoices in a timely manner and submitting to Sponsored Program Accounting.
Communicating problems with reporting, inappropriate spending, or deliverables to department administrator and Sponsored Program Accounting Deans.

At Proposal Stage:

Identifying the risk level of the subrecipient organizations.

At Award Stage:

Ensuring that invoices are approved by the PI or his/her designee and returned to OSP in a timely basis.
Requesting clarification from the subrecipient regarding any unusual or excessive charges invoiced by the subrecipient.

705.2

Gifts, Donations, Endowments, and Trusts

Gifts, donations, endowments and trusts contributed to 好色先生TV will be handled according to donor instructions. Typically, these items, when possible, are routed through the Troy Foundation. For acceptance and handling of gifts to 好色先生TV Foundation, see policy section dealing with 好色先生TV Foundation.

好色先生TV Travel Policies have been developed in accordance with Alabama law and Internal Revenue Service regulations. These policies cover University employees, students and any others who travel on approved, official University business.

Travel and related costs represent a significant expenditure to 好色先生TV. These expenses are essential to the maintenance and growth of the University and need to be carefully planned and controlled. Before undertaking any travel, you should ensure the University's mission could not be accomplished more efficiently by alternative methods, such as telephone calls, e-mail, fax, telephone or video conferencing.

It is 好色先生TV's policy to reimburse employees for reasonable and necessary authorized expenses incurred and directly connected with the performance of their duties.

All official travel should be prudently planned so the best interests of 好色先生TV are served at the most reasonable cost. Anyone traveling on University business is expected to exercise the same economy a practical person would exercise when traveling on personal business.

Excessive costs or unjustifiable costs are not acceptable and will not be reimbursed. It is the traveler's responsibility to ensure travel is properly authorized, travel expenses comply with policy and reimbursement claims are supported with the required receipts and documentation.

An employee in travel status is only approved for reimbursement of their own travel expenses. Travel expenses paid for by the employee on behalf of another employee will not be reimbursed. If multiple employees are traveling on the trip, each employee must pay their own travel costs and request reimbursement separately.

Upon returning from official travel, the traveler must provide original, detailed receipts for reimbursement of any travel expenses which require documentation including meals, lodging, airfare, car rental, gasoline, parking or any other eligible out-of-pocket expenses. When claiming reimbursement related to conference attendance, a copy of conference documents showing the date(s) and time(s) of the event must be submitted along with the reimbursement request to support the length of travel requested.

In accordance with Internal Revenue Service accountable plan rules, requests for reimbursement of official travel and other out-of-pocket expenses must be submitted within a reasonable period of time, which is generally defined as 60 days from the date of travel or the date the expense was incurred. Requests for reimbursement received after 60 days are taxable as wages and will be subject to applicable withholding. Taxes for taxable reimbursements will be withheld from a subsequent payroll payment.

Prior approval is required for all overnight University business travel and must be supported with a properly completed and approved University Travel Approval Form.

Approved: February, 2018
OPR: Finance and Business Affairs

706.1

Instate Travel

As established in the Code of Alabama 1975, 36-7-20, if a TROY employee travels overnight within the state on official business, the employee may claim per diem as allowed by state law. The per diem covers lodging, meals, and tips. No receipts are required.

Effective July 1, 2018, the reimbursement rate is $85 per day for travel that requires one overnight stay and $100 per day for travel that requires a stay of two or more nights.

For example:

an individual who travels in-state and spends one night away from home will receive $170 ($85 x 2) per diem to cover lodging, meals and tips.
an individual who travels in-state and spends two consecutive nights away from home will receive $300 ($100 x 3) per diem to cover lodging, meals and tips.

When an overnight stay is not included, the reimbursement rate for meals during in-state travel is:

$12.75 for trips of 6-12 hours
$34.00 for trips over 12 hours in length

Payments to individuals for the meal per diem when the travel does not require an overnight stay are taxable income to the individual per IRS guidelines.

If you elect to claim less than the established per diem rates, please note this on your reimbursement request.

Exception to Per Diem Reimbursement for In-state Travel

As established in the Code of Alabama 1975, Section 36-7-21, TROY employees traveling within the state of Alabama may be reimbursed for their actual expenses for meals and lodging in addition to the actual expenses for transportation. If actual reimbursement is elected, an employee is not entitled to per diem for any segment of a trip. In-state travel authorized under this section is subject to the same documentation requirements as -out-of-state travel for TROY employees.

For overnight trips in-state, you can be reimbursed for the actual cost of meals, including tips, up to $31 per day without receipts. If actual meal expenses exceed $31 per day, you may be reimbursed for actual out-of-pocket meal costs if itemized receipts are provided for each meal claimed and the meal is reasonable.

706.2

Out of State Travel

For overnight trips out of state, you will be reimbursed for the actual cost of meals, including tips, up to $31 per day without receipts. If actual meal expenses exceed $31 per day, you may be reimbursed for actual out-of-pocket meal costs if itemized receipts are provided for each meal claimed and the meal cost is reasonable.

Lodging is reimbursed at the actual single room rate, and an itemized receipt is required. Other charges which may appear on lodging receipts such as television, movies/games, personal phone calls, laundry service, room insurance, safes, late checkout fees, room upgrades or miscellaneous charges will not be reimbursed. Meal charges on loading receipts will only be reimbursed with an itemized receipt attached.

When you do not stay overnight, the reimbursement rate for meals is:

$12.75 for trips of 6-12 hours
$34.00 for trips over 12 hours in length

Reimbursement to travelers for meal per diem when the travel does not require an overnight stay are taxable income to the individual per IRS guidelines.

706.3

Foreign Travel

The rules used for out-of-state travel also apply for foreign travel. The per diem rules for out-of-state travel also apply for foreign travel. Receipts are not required for foreign taxi, subway or local bus services. Itemized receipts are required for all other allowable expenditures.

All travel from the United States to an international destination must be approved by the Chancellor in advance.

Receipts in foreign currency should be converted to US dollars. The currency conversion rate should be noted.

706.4

Air Travel

Airline reservations are the traveler's responsibility and are to be made through the traveler's department. Reimbursement will be made at the lowest logical standard or discounted rate for the period of business travel. The travel itinerary, proof of payment, and any other documentation provided by the airline are required for reimbursement of airfare. In order to be reimbursed for air travel, you must use Christopherson Business Travel as your travel agent. This group has been selected to meet the needs of the University and is aware of travel regulations. The group will assist you in the best manner possible. For air travel which originates from a point outside the United States, you may use an alternate travel agent or an online booking engine.

All employees will use economy/coach class for all air travel. Reimbursement for an upgraded airfare will be made only when a supporting statement is provided by the airline or travel agency stating no lower rate was available. Air travel booked using frequent flyer miles will not be reimbursed.

All airfare arrangements should be charged to the traveler's university purchasing card, if available, or the traveler's individual credit card. No billing options are available from the travel agency.

Exchanging tickets, downgrading classes, or making other arrangements with a company-provided airline ticket for personal benefit is prohibited. Cash allowances or companion tickets will not be given in lieu of company-provided airline tickets.

Reasonable baggage fees will be reimbursed with appropriate receipts.

Airline tickets purchased using a personal credit card may be reimbursed in advance of travel with appropriate documentation, including the travel itinerary, proof of payment and an approved Travel Approval Form.

Change fees are generally not reimbursable unless the trip was changed/cancelled for a business-related purpose.

For the most current rules and regulations regarding air travel, visit the web site for the Transportation Security Administration.

Approved: February, 2018
OPR: Finance and Business Affair

706.5

Travel by private Vehicle

The current state mileage rate is 67垄 per mile (effective 1/1/24). That covers all vehicular costs, including tolls, repairs, and fuel.

Mileage reimbursement is based on the shortest distance between the employee's official work base and the destination or the employee's home and the destination, as reflected on Google Maps or similar website.

If there are multiple stops for official business while in travel status, each leg of the trip must be documented and mileage provided. The University will only reimburse mileage which is required to conduct official business. Trips made in-between official stops for personal reasons will not be reimbursed.

好色先生TV does not reimburse mileage from an employee's residence to their official work base.

Vicinity mileage within the city limits of a campus or site is not reimbursable.

706.6

Rental Vehicles

Vehicle rentals must be booked through the University's current preferred/approved vendor listed on the TROY Purchasing Department's website. Shuttles or taxi services should be used when available for transportation to and from airports.

Rental vehicles may be used if approved by the employee's supervisor. For reimbursement, attach the paid, itemized receipt to your travel voucher. Tolls and gas charges will be reimbursed. Itemized receipts are required.

706.6.1 Insurance for Rental/Personal Vehicles

Anyone renting a vehicle on University business within the United States, Canada or Puerto Rico SHOULD NOT take out insurance through vehicle rental agencies. The University's policy covers comprehensive or collision damage claims to rental vehicles used for 好色先生TV business. Before renting a vehicle, employees should request a Certificate of Insurance from Human Resources. This certificate must be presented to the car rental agency at the time of rental in order to be covered under the University's auto insurance policy.

Insurance coverage SHOULD be obtained when renting a vehicle outside the United States, Canada or Puerto Rico.

706.7

Reimbursement for Using University-Owned Vehicles

Employees traveling or working on official University business may have access to fleet cars, vans or trucks. Only itemized out of pocket expenses for gasoline and necessary repairs will be accepted for reimbursement when using a University-owned vehicle. University-owned vehicles should not be used for personal travel.

706.8

Travel by Taxi, Bus, Train or Local Conveyance

Travel by taxi, bus, train or other local conveyance within the United States is reimbursable when receipts are provided. Travel by foreign taxi, bus, train or other foreign conveyance is reimbursable without receipts. Such transportation must be limited to travel between official stations, transportation terminals, places of lodging and/or places of University business. The to/from destination(s) should be listed for each trip.

706.9

Student Team/Group Travel

There are two methods for paying for student team/group travel. One is to reimburse each student separately. The other method advances money to the coach/advisor with the coach/advisor responsible for reconciling expenses after the trip.

To obtain advanced funds for student team travel:

706.9.1 Request
At least 10 days prior to travel submit a request (payable to the group coach/advisor) to Accounts Payable for a student team/group travel advance.
A list containing the travelers (students and coaches/advisors).
The purpose of the trip.
The itinerary and the amount requested must be shown.

706.9.1 General

It is understood the business of the University requires some expenditures of an entertainment nature. It is the desire of the University, however, to place this activity in proper focus, to prevent abuses, and to issue guidelines for these expenditures. In all cases however, there must be a clear, documented, business purpose for the event/expenditure which indicates the event's benefit to the University. This policy is intended to be neither all-inclusive nor to address every situation which may arise.

In general, State laws and regulations expressly prohibit the University from spending University funds on: alcohol; spouse meal and travel expenses; tickets to athletic and cultural events; and expenses associated with social events.

Except for meals and refreshments incidental to business meetings, food and beverages for employees are considered to be personal in nature and therefore unallowable costs. This applies to costs incurred on all University funds, including departmental funds, gift funds and/or sponsored funds.

From an IRS perspective, for meals and entertainment to qualify as a business expense, they must be ordinary and necessary and not lavish and/or extravagant and must be directly related to or associated with the University's mission. In addition, a TROY employee must be present at the meal/event for it to meet the IRS business expense regulations.

Because the IRS imposes strict substantiation/documentation requirements on such expenditures, the University must be able to provide the following documentation on such expenses:

Amount
Date, time, and place
Business purpose served by the expenditure
Business relationship to the University of each person in attendance
Full Agenda

706.9.2 Reconciliation

Within 10 days after completion of the trip the coach/advisor should submit a detailed reconciliation (expense report) with authorized signature(s) to Accounts Payable. The reconciliation should include itemized receipts for all expenditures and follow the University's guidelines for expenditure limits.

For student team/group travel only, students may be given a cash meal allowance rather than submit receipts for individual meals. In such cases, students must sign a verification receipt to confirm receipt of funds. Meal allowances should be based on meal per diem rates.

If the coach/advisor pays for meals for the group, appropriate receipts must be attached. The meal receipts must be itemized. Lodging and transportation follow standard University policies. If the coach/advisor spent less than the amount advanced, the remaining funds should be deposited in Student Financial Services no later than the next business day following return. A copy of the TROY Cashier's Office receipt should be submitted with the reconciliation. If the coach/advisor spent more than the amount advanced, a Miscellaneous Reimbursement Form should be attached to the reconciliation.

706.9.3 Trip Reports For Official University Travel

Introduction

Trip reports are a common part of organizational communication. They generally follow the format of a memorandum, and are addressed to one or more members within the organization. Trip reports minimally cover the reason for the trip, what was found, and one or more conclusions or recommendations. Depending on the nature of the trip, it may be important for the report to document contacts made or lessons learned. In some cases, trip reports could be provided for information only.

Rationale

A well-prepared trip report can serve to benefit the broader organization, not just the individual traveler, especially where costs of travel limit the number of people who can travel. Conference attendance is a good example here. When multiple individuals travel, it may be more efficient to designate a single person to author the trip report using input from all travelers.

Policy

Generally, trip reports are required for completion any time a University employee travels on behalf of the University, either domestic or overseas, when the travel uses University funding to include grant funding. However, Senior Vice Chancellors who approve and fund travel are in the best position to ascertain the need for a trip report. Requiring trip reports as a matter of practice could result in an unnecessary waste of resources.

The responsible Senior Vice Chancellor (SVC) may waive the requirement for a trip report in those cases where the purpose of the trip is well-established prior to travel and where there is little benefit from producing the report. The SVC should consider the burden of creating, submitting, and reviewing a trip report against the return on the investment associated with preparing the trip report.

For example:

A trip report would not normally be required for a recurring trip to teach an overseas class. The rationale and expected ROI of such a trip is settled upfront before the trip is taken; thus, requiring a trip report here should be an exception. One exception is when the traveler serves in a dual role of teaching faculty and teaching site inspector.
Trip reports can be reasonably expected when a traveler returns from conferences or planning meetings where plans or projects are discussed and responsibilities are assigned.
Trip reports might also be required when the sending organization does not know what transpired during a trip.

Generally, trip reports should be completed within three (3) duty days of return from the trip, and should be coordinated up through the supervisory chain to the Senior Vice Chancellor for disposition.

The Senior Vice Chancellor should staff the trip report to other senior leaders to include the Chancellor when trip report information and/or recommendations have such applicability.

Format

The ideal trip report should be about one to three pages in length, and written in point-form style (versus narrative). Use the University's format for an official memorandum to standardize reports. Answering the questions Who (did you visit), What (was the itinerary), Where (did you travel), When (dates the trip occurred), and Why (reason(s) for traveling) provides a good framework. Adding the question How Much may be necessary if trip costs are not documented elsewhere. Dividing the trip report into sections can enhance readability.

For example:

Purpose. Briefly state the reasons for the trip.
Traveler(s). Names, title, and organizational affiliation of all who traveled. If a person served as the senior ranking traveler or lead, so indicate. As indicated before, one trip report can suffice for multiple travelers where the report includes relevant input from all travelers. Typically, the senior ranking traveler would sign, if not author, the report.
Itinerary. List location(s) visited, inclusive dates, and name(s)/organizations/titles of key personnel contacted.
Discussion. Base the amount of detail you include on the knowledge level of your intended readers. Generally, one should include, as applicable, the trip objectives and success toward those objectives; problems encountered, if any; findings; future commitments; and traveler roles/functions/contributions.
Conclusions/Recommendations. Summarize your conclusions and any specific recommended actions seen as necessary.
Attachments. Attach and refer to supporting documents such as conference agendas, programs, and the like.

Responsibility

Traveling on behalf of the University should be considered an honor and carries with it a special trust. Travelers represent the University and a commitment of limited resources associated with travel. With this trust comes responsibility. The traveler is expected to conduct him/herself in ways consistent with the values of the University, to comply with University travel policy, to adhere with state, federal, international country laws and regulations, and to participate fully to meet the expectations of the trip purpose.

Implementation Authority

The applicable SVC or the Chancellor as the authority for determining the need for a trip report based on trip function and purpose.

Compliance

The applicable SVC is accountable for ensuring compliance with this policy.

706.10

Entertainment Policy Including Guest meals, Business meals, Receptions, Gifts, and Flowers

These policies and procedures reflect 好色先生TV policies for entertainment related expenses. The 好色先生TV Foundation (the 鈥淔oundation鈥�) has separate policies established for the use of Foundation funds in similar circumstances. Employees should contact the 好色先生TV Foundation Accounting Office for specific and/or additional information about Foundation policies and procedures.

706.10.2 Sponsored Agreements

Federal regulations indicate, in general, meals charged to sponsored agreements are unallowable. For a meal to qualify as an allowable expense, it must be integral to the conduct of the sponsored project. Please keep in mind, simply scheduling a meeting at mealtime does not automatically make the meal integral to the project. In addition, OMB Uniform Guidance, which dictates Federal cost principles for educational institutions, requires the type of expenses addressed in this policy be captured separately as they are generally considered unallowable. Therefore, appropriately coding such expenditures is required. Questions and/or policy clarification related to meal and entertainment charges on sponsored agreements should be directed to Sponsored Program Accounting.

In addition, as with all contract or grant funds expenditures, it is the responsibility of the Principal Investigator to ensure all expenditures are made in accordance with all applicable contract or grant restrictions. In considering incurring expenses such as those addressed in this policy, PI's should keep in mind the more restrictive policy/contract terms or budget (TROY vs. contract/grant) will prevail. Thus, if the contract terms are more liberal than TROY policy, the more restrictive policy (TROY) will be enforced.

For more information, please refer to ePolicy section 702 Grants & Contracts Policy or contact Sponsored Program Accounting for further guidance.

706.10.3 Meals

Expenses for meals other than those incurred while on travel status can fall into two broad categories: business meals and guest meals.

It is the responsibility of the department to ensure a meal is allowed before going forward with planning. If in doubt, please contact Accounts Payable for guidance. Expenses for meals which do not meet the State of Alabama Attorney General's ruling and/or the IRS's standards for documentation are the responsibility of the individual who incurs the expense.

706.10.3.1 Business Meals

By definition, business meals would include meals provided during business meetings involving the following: only University employees during normal working hours when allowed by State law; persons being compensated by 好色先生TV via a professional service (PSC) or other contract; meals served during/associated with advisory council type meetings; meals at 好色先生TV hosted/sponsored conferences/meetings/seminars; and meals provided to students while on campus or traveling in conjunction with executive degree programs.

University funds can be used to provide meals and/or refreshments at business meetings when the meals are directly related to the business of the entity, and the meals and refreshments are incidental to the meeting. In order for meals to be an incidental part of the meeting, the primary purpose of the gathering must be to have an official meeting at which business is conducted, not a social gathering at which food is provided and must extend through a normal mealtime. When the meal is incidental, it is expected the group will continue through the agenda with little or no interruption and the meal is provided for the sake of continuity. Under no circumstances should a business meeting begin or end with a meal. Planning a meeting at mealtime does not make the meal integral to the meeting.

Meals and refreshments may be provided when a meeting lasts all day and participants work through lunch or when an examination lasts all day and participants are not allowed to leave the area.

While business meals/refreshments are allowable in some cases, the expense and frequency should be kept to a minimum to ensure prudent use of public funds. Meals or refreshments provided for a gathering comprised solely of University employees is discouraged unless there is a clear business purpose and extenuating circumstance requiring the meeting to continue through a traditional mealtime and beyond. Such business meals should be infrequent and should generally be served at the meeting site.

Meals or refreshments incidental to a business meeting which involves substantive business discussions and include primarily only 好色先生TV employees may be provided if, for reasons of continuity, the meeting extends through a traditional meal time period and beyond.

Documentation requesting payment/reimbursement of business meals while in travel status must include all of the following:

Guest list of all in attendance which denotes each participant's association with 好色先生TV.
Itemized bill (credit card receipt only is not sufficient).
Detailed statement of the business purpose.
Full agenda which includes time and location of the meeting.
Documented business purpose.
Documented extenuating circumstance which requires the employees to remain in the meeting area through a regular mealtime and beyond.

706.10.3.2 Guest Meals

Guest meals are defined as those meals provided to distinguished guests, interviewees and persons visiting TROY during the course of 好色先生TV business when at least one non-好色先生TV employee is present. There must be a documented business purpose (must meet IRS ordinary and necessary criteria) and need for business to extend into a traditional meal time. The cost of the meal must be reasonable, not lavish or extravagant, and the number of 好色先生TV employees present to entertain the guest should be kept to a minimum. The expenses for spouses in attendance and/or alcohol served cannot be charged to University funds. Guest meals are limited to actual expenses up to a total of $60/day per guest.

Meals served during interview situations, for guest lecturers, visiting scholars and other distinguished guests of the University are considered guest meals and are limited to actual expenses up to $60/day per person. The number of University employees participating should be kept to a minimum.

Documentation requesting payment/reimbursement of guest meals must include all of the following:

Guest list of all in attendance which denotes each participant's association with TROY.
Itemized bill (credit card receipt only will not be sufficient).
Detailed statement of the business purpose.

Some expenses associated with entertaining/guest meals may be allowable, with prior approval and confirmation of funding availability, from Foundation funds when not appropriate from University funds. For instance, in interview situations, meal expenses for a 好色先生TV employee spouse can be paid/reimbursed as a non-taxable expense through the Foundation when the interviewee's spouse is also in attendance at the meal. However, such entertainment/guest meal costs will only be covered by the Foundation when IRS business purpose criteria are met (ordinary and necessary), expenses are reasonable, and not lavish or extravagant. Such expenses are limited to actual expenses up to $60/day per person.

706.10.4 Receptions

Expenses associated with Retirement Receptions may not be paid using University accounts. Departments choosing to host a meal rather than a reception for a retiring employee may not use University funds to do so.

Meals and/or receptions for employees are considered personal in nature and may not be paid using University funds.

706.10.5 Coffee Break & Refreshment Supplies

Supplies for coffee breaks, office refreshments, etc....are considered personal and may not be purchased with University funds. See the Foundation Policy for their policies on such expenses. Refreshments for business meetings which meet the business purpose test may be purchased using University funds if documentation supporting the business nature of the purchase and subsequent use is provided.

706.10.6 Other Functions

Expenses associated with seasonal gatherings/meals, birthday/wedding/baby celebrations, employee departures and social gatherings (even if for morale building purposes) are considered to be personal in nature and may not be paid using University funds.

706.10.7 Flowers, Invitations & Greeting Cards

Flowers purchased for decorative purposes for official 好色先生TV business functions may be paid for using University funds. Flowers for any other purpose including corsage/boutonnieres for retirement functions, flowers for ill/deceased TROY employees/donors/friends etc... may not be purchased with University funds.

A Courtesy Committee is in place for University employees who voluntarily choose to participate. Documented guidelines as far as what types of contributions and other memorials are acceptable are maintained and enforced by the Courtesy Committee members..

The cost of printing and mailing invitations to official 好色先生TV business functions may be paid using University funds. The cost of greeting and/or seasonal cards may not be charged to University funds.

706.10.8 Gifts, Plaques & Framing

Gifts, or anything which might be perceived as a gift, including items given as a thank you for services provided, etc... cannot be purchased using University funds.

Plaques and/or framed artwork purchased for permanent display on a University owned building wall, may be charged to University funds. All others may NOT be charged to University funds unless awarded through a documented competitive process. Written criteria for award and the selection process must be provided with reimbursement/payment request.

706.10.9 Donations

University funds cannot be used to make a donation to any outside agency/institution or other groups.

706.10.10 Exceptions

Any exception to travel policies in 706 must be authorized by the Chancellor. However, rules promulgated by the State of Alabama have precedence.

Approved: February, 2018
OPR: Finance and Business Affairs

Accounts Payable policies and procedures have been developed to ensure authorization and documentation for all expenditures. Accounts Payable processes payments for University financial obligations for the purchases of goods or services, reimbursements for travel or miscellaneous expenses, and refunds to students.

The approval levels for various payments can be found in the Financial Administration Policy section (701).

Travel-related reimbursements should be requested using the Travel Reimbursement Form. Non-travel reimbursements should be requested using the Miscellaneous Reimbursement Form. Payments to Independent Contractors/Consultants should be requested using the Request for Payment Form.

Payment procedures for purchase orders issued to vendors are described in the Purchasing Policy Section.

The Check Request Form may be used for purchases less than $500.00.

Purchases greater than $500 should be on a purchase order with the following exceptions:

Fringe Benefits Vendors
Insurance Premiums
Legal and audit fees
Legal settlements
Non-Employee Lodging
Library manuscripts, books, maps, pamphlets, periodicals, technical reports, subscriptions
Memberships
Notary public/Bond fees
Postage and Post office box rental
Registrations
Utilities (electric, gas, water, cable, telephone, etc.)
Certain construction projects
Individual payments for multi-year space leases with approved contracts

All checks will be mailed from Accounts Payable unless prior arrangements have been made.

Sales and use tax compliance at 好色先生TV is governed by the following policies/procedures:

All departments must request approval from the appropriate senior administrator for the department and the Controller's Office prior to initiating new sales activities.
The Tax Department within the Controller's Office shall be notified of all new sales activities.
If sales are delivered outside the State of Alabama or if sales activities are conducted outside the State of Alabama, it is the responsibility of the department to contact the Tax Department in the Controller's Office for further guidance.
All sales and use tax registration and license procedures will be filed by the Tax Department to ensure all sales activities comply with sales and use tax regulations.
Deposits: departments should reconcile taxable sales collections daily and submit deposits with appropriate reports to the Student Financial Services Cashier Office no later than the next business day.

Asset management functions are vital to safeguard current Troy assets and to assure future growth. The following policies and procedures have been developed to enhance the University's asset management.

709.1

Investment Policy

Purpose of the Investment Policy

This investment policy is set forth by the Board of Trustees of 好色先生TV in order to:

Define and assign the responsibilities of all involved parties.
Establish a clear understanding of all involved parties of the investment goals and objectives of Funds Held for Investment.
Offer guidance and limitations regarding the investment of Funds Held for Investment.
Establish a basis of evaluating investment results.
Establish the relevant investment horizon for which the Funds Held for Investment assets will be managed.

In general, the purpose of this policy is to outline a philosophy and attitude which will guide the investment management of the invested assets toward the desired results. It is intended to be sufficiently specific to be meaningful, yet flexible enough to be practical.

Delegation of Authority

The Board of Trustees of 好色先生TV is responsible for directing and monitoring the investment management of the University's Funds Held for Investment. As such, the Board of Trustees is authorized to delegate certain authority.

These may include, but are not limited to:

Investment Management Consultant(s). The consultant may assist in: establishing investment policy, objectives, and guidelines; selecting investment managers; reviewing such managers over time; measuring and evaluating investment performance; and other tasks as deemed appropriate.
Investment Manager(s). The investment manager has discretion to purchase or sell, in the University's name, the specific securities that will be used to meet the Funds Held for Investment objectives.
Funds Custodian(s). The custodian will physically (or through securities owned by the Fund) collect dividend and interest payments, redeem maturing securities, and effect receipt and delivery following purchases and sales. The custodian may also perform regular accounting of all assets, owned, purchased or sold as well as movement of assets into and out of the Funds Held for Investment accounts.

Assignment of Responsibility

Responsibility of the Board of Trustees of 好色先生TV

The Board of Trustees shall discharge its duties in good faith like an ordinary prudent person in a like position would exercise under similar circumstances and in a manner the Trustees reasonably believe, to be in the best interest of the University. The Board of Trustees assigns the responsibility of daily oversight and management of all University investment assets to the Chancellor and Senior Vice Chancellor for Financial Affairs and Online Education.

The Chancellor and Senior Vice Chancellor for Financial Affairs and Online Education shall be responsible for recommending investment policies and guidelines for approval by the Board of Trustees, implementation of such policies and guidelines and selection of qualified investment professionals including Investment Consultant(s), Investment Manager(s), and Funds Custodian(s); and will oversee investment activities, monitor investment performance and ensure the prudent control of the Funds Held for Investment for the University.

Operational Funds

Because of the diverse nature of funds coming under the management and Control of the Board and the corresponding operational needs of the University, the policies and practices hereinafter set forth necessarily separate funds into two investment categories. Category one is Operational Funds, consisting of relatively short-term investments, while the other is Funds Held for Investment, which consist of relatively long-term assets.

The Board's objective for Operational Funds is to maximize current investment returns consistent with the liquidity needs of the University and to protect the principal.

The Chancellor and Senior Vice Chancellor for Financial Affairs and Online Education shall be responsible for the direct investment and administration of Operational Funds; however, such investments shall be limited to the following marketable securities:

Direct obligations of the United States of American or obligations unconditionally guaranteed as to the principal and interest by the United States of America
Obligations of any agency or instrumentality of the United State of America
Repurchase agreements secured by the U.S. Government and Agency obligations
Shares in externally managed money-market funds, specifically approved by the Board
Certificates of deposit with commercial banks secured as required and approved as depositories by the Board

The maturity range of Operational Funds shall be consistent with liquidity requirements of the funds in this category. However, funds established under certain debt instruments may be invested in accordance with the applicable criteria.

Funds Held for Investment

The Board's objective for Funds Held for Investment is to emphasize income growth (with safety and consistency) and principal growth at a rate at least equal to inflation. The Chancellor and Senior Vice Chancellor for Financial Affairs and Online Education shall be responsible for the direct investment and administration of long-term assets according to the Funds Held for Investment Policy.

The Funds Held for Investment policy will allow the University's non-operational funds to be invested to earn a maximum total return that preserves the purchasing power of non-operational funds held for investment while generating an income stream to support the needs of the University; and to more closely correlate the investment strategy therein with the investment policy of the 好色先生TV Foundation within the constraints of what is allowed by the Code of Alabama. The Funds Held for Investment's real total return will be sought from an investment strategy that provides an opportunity for superior total returns within acceptable levels of risk and volatility. Such investment strategy includes transferring a portion of the Funds Held for Investment to the Troy University Foundation to be invested in accordance with its investment policy as directed by its Stewardship Committee and approved by its Board of Directors.

In order to facilitate communication and reporting between the University Board of Trustees and the Foundation's Stewardship Committee, a member of the University Board of Trustees shall be appointed to the Foundation Board of Directors as a liaison to the Stewardship Committee and shall serve as a voting director on that committee. The liaison reports to the Board of Trustees the status regarding the University's investment results and reports recommended changes to the investment policy to the Board of Trustees. The University's Funds Held for Investment will be designated by the Chancellor and the Senior Vice Chancellor for Financial Affairs and Online Education as benefiting from a longer-term investment strategy and will from time to time transfer Funds Held for Investment from the University's reserve funds to the Foundation for investment and will use the same investment and management criteria as those applicable under the University's Investment Policy.

Pass Through or Designated Funds

This policy shall also cover pass through funds (Funds Held for Investment to be forwarded to external fund managers) and any funds managed by the University and designated for specific purposes and not covered by individual investment restrictions (i.e. funds held for investment that may not be co-mingled, bond proceeds during construction, long-term funds available for investment, etc.)

Prudence and Ethical Standards

The standard of prudence to be used by investment officials shall be the 鈥減rudent person鈥� standard and shall be applied in the context of managing the overall portfolio. Persons performing the investment functions, acting in accordance with these written policies and procedures, and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations and appropriate recommendations to control adverse developments are reported in a timely fashion.

The "prudent person" standard is understood to mean:

"Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived."

Authority to Invest Funds Held for Investment

The investment of endowment funds and funds held for investment for state institutions is authorized under Alabama Code, Section 16-13-2 as follows:

Section 16-13-2

Investment of endowment funds held by State Board of Education and trustees of state institutions. Authority is hereby granted to the State Board of Education and the board of trustees of all state institutions respectively, where education is a part of the program of the institution, to invest and reinvest endowment funds and funds held for investment, subject to all the terms, conditions, limitations and restrictions imposed by the laws of Alabama upon domestic life insurance companies in the making and disposing of their investments; and subject to like terms, conditions, limitations and restrictions, each such board shall have full power to hold, purchase, sell, assign, transfer and dispose of any of the securities and investments in which any of the funds shall have been invested, as well as the proceeds of said investments and any moneys belonging to said funds; provided, that all rights and privileges of investment and management of funds heretofore granted or vested in said boards shall continue to vest therein.

709.2

Depositories of University funds

Depositories of University funds must be approved by the 好色先生TV Board of Trustees. With the Board's approval of a depository, the Senior Vice Chancellor for Financial Affairs and Online Education may authorize the establishment of accounts as needed to support the operations of the 好色先生TV accounting system. The Senior Vice Chancellor for Financial Affairs and Online Education will ensure that all University funds on deposit are adequately collateralized.

When establishing checking accounts, the Senior Vice Chancellor for Financial Affairs and Online Education will select the type of account which will assure maximum interest income on the funds being maintained in the accounts. Because of the nature of funds and/or activity, it may be necessary to establish regular checking accounts which do not accrue interest; however, the funds maintained in these accounts will be minimal.

Internal control is imperative to safeguard assets, to ensure the accuracy and reliability of accounting data, to promote operational efficiency, to protect personnel, and to help ensure adherence to prescribed policies and institutional regulations. It is the responsibility each administrators and department chair to utilize these basic policies and procedures to establish guidelines which apply specifically to the functions and activities within their departments and /or units and which ensure effective internal control within the individual departments. Each administrator and departmental chair should monitor activities to assess effectiveness of operations, adequacy of controls, and compliance with established laws, regulations, policies, and procedures.

The following general procedures are recommended for departments maintaining petty cash funds and/or collecting for sales, rentals, and/or services:

Petty Cash

Cash on hand and paid invoices must at all times equal the amount of the authorized Petty Cash Fund. In the event an authorized Petty Cash Fund has been divided and is located in more than one office, there must be a memorandum available authorizing and reflecting the distribution of petty cash in the two locations. The department must request receipts for all petty cash disbursements, and may initiate the replenishment of petty cash funds by submitting a Check Request Memorandum, with original receipts attached, to the Controller.

The department should always maintain copies of all check requests and receipts. At least one a year, audits are performed on all petty cash funds by the Controller's Department.

Resale Activities

The cash register tape of all daily sales must be retained as a permanent file. Resale activities will submit daily deposits Student Financial Services/Cashier. The deposit reports will reflect the date of collections, the amounts of cash, checks, credit cards, and petty cash and Funds Held slips included, and appropriate account number(s) to be credited. Two calculator tapes must accompany all checks; a tape should be run on each of the two check amounts shown. The departments/units should maintain a copy of all deposit reports and Student Financial Services/Cashier cash receipts.

Service/Rental Fees

All departments that collect fees for a service or for rental must utilize a numbered receipt book with duplicate copies to document all collections. The original receipt should be given to the customer and the copy should remain in the book. All deposit reports should reflect the date(s) of collections, appropriate account number(s) to be credited, the amounts of cash, checks, credit cards, and petty cash slips included, and the beginning and ending receipt numbers for collections being deposited. Two calculator tapes must accompany all checks; a tape should be run on each of the two check amounts shown.

The last receipt copy of each deposit should be identified by the notation of "Deposit and Date" on the front of the copy. The departments should maintain a copy of all deposit reports and Student Accounts Receivable cash receipts on file.

Bank Deposits

All departmental/unit funds will be deposited intact; all collections for a specified period will be deposited at the same time. No funds will be carried forward to a later deposit. A collections report, showing the date(s), inclusive receipt numbers, summary of collections by account number and the amounts of cash, checks, credit cards, and petty cash slips included, should be supported by a bank deposit.

The reports should be consecutively numbered and filed in numerical order with the deposit slip attached as a permanent record. All cash and checks received by a department should be deposited in the campus Student Financial Services/Cashier office no later than the next business day. If a department's operations do not conform to any of the activities described above, the Controller will advise the department chair in establishing appropriate procedures for these operations.

710.1

Internal Audits

Internal audits will be performed at random and/or upon request. The Senior Vice Chancellor for Financial Affairs and Online Education may select the departments and/or activities to be audited, and will determine whether a financial, operational, or compliance audit will be conducted. Administrators, and department chairs may request internal audits by submitting a memorandum to the Senior Vice Chancellor for Financial Affairs and Online Education explaining the purpose of the requested audit.

With authorization and instructions from the Senior Vice Chancellor for Financial Affairs and Online Education, these audits will be conducted by the Controller's staff. The departments/units will not be given prior notice of the audits; however, consideration will be given to departmental activities when scheduling the audits. Internal audits will begin with an interview with the administrator or department chair(s). Everyone will be expected to cooperate fully with the internal auditors in supplying the requested records and information.

Upon completion of the audit, the Senior Vice Chancellor for Financial Affairs and Online Education will conduct an exit conference to advise the appropriate administrator or Dean of audit findings and recommendations. These administrators will also receive a copy of the formal audit report submitted by the Senior Vice Chancellor for Financial Affairs and Online Education.

If internal audits should disclose findings of misuse or abuse of University resources, a complete description of the findings will be documented in the audit report, including the names of any individuals involved. The Chancellor, Senior Vice Chancellor for Financial Affairs and Online Education, and senior administrators will review the nature and severity of the findings and determine the appropriate corrective actions.

In addition to adjusting internal controls, policies, and procedures, 好色先生TV officials may respond with any of the following actions:

Submit written notice of audit findings and reprimand to individual(s) involved, with permanent copy to be placed in Personnel Files.
Reassign employee(s) to another position and/or department.
Request immediate restitution of Troy funds.
Request immediate resignation of employee(s).
Initiate immediate dismissal of employee(s).
Report findings to University Police for possible criminal prosecution.

710.2

External Audits

All external audit functions are coordinated by the Senior Vice Chancellor for Financial Affairs and Online Education. Annual audit reports are submitted to the Chancellor, who subsequently reports this information to the 好色先生TV Board of Trustees. External audits at 好色先生TV are annually conducted by the State of Alabama Department of Examiners of Public Accounts. These audits are conducted in accordance with generally accepted auditing standard and Government Auditing Standards, issued by the Comptroller General of the United States. These standards require that all audits be planned and performed to obtain reasonable assurance about whether the financial statements are free of material misstatement.

The audits include examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements. Assessment of the accounting principles used and significant estimates made by management, and evaluation of the overall financial statement presentation are also included in external audits.

In addition to the Examiners of Public Accounts, external audits may also be conducted by federal agency auditors, the U.S. General Accounting Office, the U.S. Internal Revenue Service, and state and local government agencies. External auditors should begin the audit with a conference with the Senior Vice Chancellor for Financial Affairs and Online Education and/or University administrators subject to audit. All Troy department chairs are expected to cooperate fully with these external auditors in supplying the requested records and information.

Upon completion of audits, an exit conference must be held with the same Troy administrators to discuss findings and recommendations of the external audits. Copies of the formal audit report must be provided to the Senior Vice Chancellor for Financial Affairs and Online Education and the Chancellor. The University must then take action on the audit recommendations, and if requested, follow with the appropriate audit response.

711.1

Documentation for Accounts Receivable

Accounts receivable represent debts owed to the university for goods or services that the university has sold or provided to its customers. These debts are short term and are normally expected to be paid to the university with no interest charge. Adequate documentation, which includes individual account balances and a control balance for recording payments, must be maintained.

711.2

Internal Control

To promote the accuracy of the department's and the university's cash receipting and accounts receivable records and to discourage fraudulent manipulation of the accounting records, the following internal control measures are in affect:

An aging of all accounts and a review of past due accounts will be performed periodically.
An employee other than the cashier will handle items disputed by account holders.
A reconcilement of individual account balances to the control balance will be performed periodically.
Receipts and invoices will be pre-numbered and all numbers accounted for periodically.
Payment of credit balances and adjustments from the student's account balance must be processed by an employee who does not handle cash receipts
A diligent effort should be made to collect all outstanding accounts.
Billings will be made to all account holders on a systematic basis.
Accounts receivable write-offs must be approved by the Attorney General's Office.
Routine collection procedures are documented.
Student Financial Services records are audited annually.

711.3

Billing and Collections

Students Financial Services must ensure that due diligence in collection efforts has been exercised. Due diligence is satisfied when:Statements or invoices are emailed. Students are billed at the end of the term, then monthly if necessary. The address on the student account in Datatel is used as the mailing address while the student's 好色先生TV email account is utilized for email communications.

Special reminders or collection letters are mailed for all past due accounts.

Services are discontinued for delinquent account holders, and holds are placed on the release of student transcripts, issuance of diplomas, and on future registration.

An external collection agency is used for all past due accounts greater than $250.

711.4

Allowance for Doubtful Accounts

Because some accounts receivable may prove to be uncollectible, Student Financial Services is responsible for determining an appropriate amount as an allowance for those accounts considered to be uncollectible each September 30th.The department should establish an allowance for doubtful accounts (ADA account) to reflect the estimated uncollectible accounts. This allowance will be used to reduce the total amount of accounts receivable on university financial statements.

711.5

Payments

711.5.1 Responsibilities

Students are responsible for their financial obligations to the University. 好色先生TV encourages full payment of all tuition and related fees by the last day of the regular registration period for the current semester or term.

However, when a semester student is unable to pay the entire amount a two payment-plan is available. Students who do not pay their charges in full by the first payment due date published are automatically enrolled in this plan must pay at least 1/2 of tuition and fees and all other charges by the last day of regular registration or at the time of late registration. The payment of tuition, fees, residence hall, and meal plans charges is part of the registration process. Payment or payment agreement is required before each semester's registration is complete.

The remaining balance of the two payment plan is due around the ninth week of the semester. The specific dates will be identified in registration material and students will be billed for these payments.

For term based schedules, the full payment is due during the fourth week of the term. The specific dates will be identified in registration material and students will be billed for these payments.

711.5.2 Payment Methods

Payment may be made using cash, check money order, Visa, Discover or MasterCard. Other valid forms of payment include sponsoring agency contracts, tuition assistance from various private, federal, and state funds, the Alabama PACT, and faculty/staff tuition assistance.

All payments through the United States Postal Service or any parcel service should be addressed as follows:

Student Financial Services
155 Adams Administration Building
Troy, Alabama 36082

Checks should be made payable to: 好色先生TV.

Always write student ID number on checks.

Credit card payments may be made on line using Self-Service.

Check Clearing Policy 鈥� when a check is presented to 好色先生TV, the payor authorizes 好色先生TV to either use the information from the check to make a one-time electronic fund transfer from their account or to process the payment as a check transaction.

711.6

Billing

A statement will be emailed to students approximately 15 days prior to the first payment due date for those students who pre-registered for classes before the tuition and fee rates were finalized by the university. Subsequent payment reminders will be sent to students by e-mail. Billing inquiries should be directed to the office of Student Financial Services.

711.6.1 Late Payment

When an outstanding balance exists on a students account after the final payment due date, a late payment fee of $50 will be assessed to the students account.

There are certain services that will be identified to students (e.g. health center charges) that require payment once the service has been rendered.

711.6.2 Returned Check

On a monthly basis, returned checks are reconciled to the amount shown on the university's financial records, and to the bank where the check was deposited.

Students paying with a check lacking sufficient funds, may be administratively withdrawn from the University. These students remain responsible for any charges (including additional collection costs) assessed by the University.

711.6.3 Delinquent Accounts

In the event of an unpaid balance on a student's account (including any check returned by a bank), the following services will be withheld until the balance is paid:

Enrollment for subsequent terms
Transcripts
Diplomas

If a former student has an unpaid balance, a hold on transcripts and registration will remain in effect until the obligation is paid. Whenever collections are made for amounts previously written off, the write off should be reversed, and the payment receipted. Any holds or encumbrances against the individual will be released.

Upon the unfortunate death of a student during a term or semester the University reserves the right to cancel or reduce any outstanding obligations.

Upon referring an account to an outside collection agency, any cost incurred in collection, including attorney's fees, may be assessed to the account. Delinquent accounts may be reported to credit bureaus.

711.6.4 Offset of Funds

If a student's account has an outstanding balance and the University has in its possession any funds payable to the student, the University reserves the right to withhold the funds necessary to clear the student's outstanding balance and to cover any collection costs incurred.

Funds payable to the student may include payments or credits applied to the student's account, payroll checks, as well as funds payable from any other source. Once any outstanding balance has been paid, any remaining funds will be paid to the student.

711.7

Financial Aid Refunds

If tuition is paid with financial aid (loans, grants, scholarships), and all financial aid eligibility requirements are met, financial aid will be applied to the student's bill after drop/add.

If a student is due a financial aid refund, the refund will be processed within 14 days after financial aid is applied to the student account.

711.7.1 Charging Privileges at the Bookstore (for Financial Aid Recipients Only)

If a student has been awarded financial aid through the Office of Financial Aid and has approved excess funds after all tuition, fees, meals, and housing have been paid, the student may charge required books and approved supplies, not to exceed the amount of excess financial aid, up to $1200. The book charging program is for students with approved excess financial aid, Chapter 31 VA, Alabama G.I. Dependents' Scholarship Program, or Alabama Vocational Rehab. The student's VA Form 1905 or other TA Form must authorize book charges and list the amount authorized to be approved for book charging. Please see academic calendar and/or book voucher schedule for book charging dates and deadlines. It is the student's responsibility to ensure the correct textbook is purchased and received in a timely manner.

711.7.2 Use of Federal Financial Aid to Pay Prior Year Charges

With the student's or parent's written permission, Federal financial aid awarded for the current academic year may be used to pay remaining prior award year charges, if these charges are less than $200, or if the payment of these charges does not, and will not, prevent the student from paying his or her current educational costs.

711.7.3 Student Bank Loans

Student bank loans are disbursed each semester or term. Most bank loans are disbursed electronically. Loan disbursement information is not given over the telephone; inquiry must be made in person at the office of Student Financial Services. Students may reference their promissory note for loan disbursements dates to determine when to expect loan proceeds. All loan applicants are required to participate in an entrance interview at studentaid.gov/ concerning their financial obligation as recipients of loan funds.

711.7.4 Funds Held

好色先生TV acts as an agent holding miscellaneous scholarship funds from donors to be applied to the accounts of students. Students must make Funds Held transaction requests at the office of Student Financial Services.

711.7.5 Tuition Assistance

Notification of any tuition assistance should be given to the Student Financial Services Office prior to registration. Tuition assistance includes State VA and State Rehabilitation benefits, PACT, 好色先生TV Employee Tuition Assistance, and other third-party assistance. After notification, the total amount due for tuition and fees will reflect any tuition assistance.

711.7.6 Veterans Benefits

Students who are eligible to receive educational assistance must check with Veterans Affairs in the Financial Aid Office. No student will be certified to receive educational benefits from the VA until the student's schedule is verified with the certifying official at his/her campus home location.

711.9

Changes in Regulations or Expenses

All financial regulations, fees, or charges are subject to change as conditions warrant.

711.10

Official Withdrawal from the University

Definition: Withdrawal from the University is defined as a resignation from all courses for all current semesters, sessions, or terms.

From early registration through late registration - Free Course Schedule Adjustment Period

Students who wish to withdraw from all classes prior to the last day of late registration must CANCEL their registration in writing through the designated withdrawal official (DWO). Written cancellation does not require the completion of the withdrawal form or an exit interview. Tuition and refundable fees will be returned.

From end of late registration (Free Course Schedule Adjustment Period) through the last day to withdraw

A student who wishes to withdraw from all courses for a current semester/session/term may withdraw with no academic penalty with a non-punitive grade of 鈥淲鈥� until the last day to withdraw (posted in the Schedule of Classes and on appropriate web pages). Tuition and fees will be charged during this period.

The last day to withdraw from a semester/session/term will be assigned based on approximately 65% completion of the length of the course. The last day to withdraw for semesters will be Friday of the 10th week. The last day to withdraw for sessions/terms will be Friday of the 6th week. The 65% date for special formatted terms and sessions will be posted as appropriate for those particular courses.

Students may access the withdrawal form at www.troy.edu/records. An official withdrawal form must be completed and processed before the student's withdrawal is considered final. Students may not withdraw after the withdrawal deadline. Any student who fails to withdraw by the deadline will be assigned a grade. Extenuating circumstances must be properly documented. Note: Withdrawal deadlines for Financial Aid may be calculated differently.

Approved: Cabinet, August 3, 2006
OPR: Provost

711.10.1 Procedure for Student Withdrawal from the University

Each Alabama location of 好色先生TV will designate a withdrawal official (DWO) to conduct exit interviews with students considering withdrawal and to process Withdrawal Forms according to guidelines. All Global Campus students will process their withdrawal through Global Campus Student Services at University Park in Troy or International Site Coordinator for Global Campus.

Graduate students must submit a request for retroactive withdrawal due to extenuating circumstances directly to the Graduate Dean.

Withdrawal requests are coordinated according to the student's home location in Datatel, not based on where the student attends classes.

Students who wish to withdraw from all their current semester and/or term classes, after the last day to late register, are required to complete a 好色先生TV Withdrawal Form and an exit interview with their home location's DWO. Students who withdraw from all classes prior to the start of the semester and/or term through the last day to late register must cancel their registration, in writing, through their home location's designated department, without completion of withdrawal form and interview.

During the exit interview, the withdrawal official seeks to gather information on the student's reason(s) for withdrawal, offers options for retaining the student, and advises the student on financial and/or academic penalties the student may incur as a result of withdrawing. The withdrawal official is responsible for making sure that all information requested on the withdrawal form is complete and legible.

International students are required to first meet with an International Programs staff member prior to submitting a withdrawal form. A signature from the International Programs staff member must be provided on the withdrawal form. Once the signature is obtained, the student may proceed with the regular withdrawal process.

Upon receipt of a student's completed Withdrawal Form the withdrawal official will provide withdrawal notification to the appropriate person(s) responsible for the following actions:

Grade entry into Datatel, "W"
Return of financial aid calculation
Posting of changes to student's financial account
Troy campus only Residence hall check-out and/or meal plan cancellation, if applicable
Immigration status change, if applicable

Students who withdraw due to extenuating circumstances may request withdrawal without academic and/or financial penalty by completing the Withdrawal Form in the DWO's office at their home location. A letter of explanation and appropriate documentation of their circumstances must be submitted with the withdrawal form for consideration as an extreme extenuating circumstance. If the letter and/or documentation are missing, the request will not be considered. The home location withdrawal official provides guidelines for submission of documentation and completes Section IV of the withdrawal form prior to submitting the withdrawal request, with documentation, to the designated senior administrative member of the home location who has the authority to remove or reduce academic penalties, and will note his/her decision in Section IV regarding academic penalty and return the Withdrawal Form and documentation to the withdrawal official's office. If academic forgiveness is granted, the DWO may recommend financial forgiveness by submitting all the relevant documentation and a cover letter outlining their rationale for the recommendation to the Senior Vice-Chancellor for Finance and Business Affairs for consideration. The documentation of extenuating circumstances is attached to the withdrawal form. The financial forgiveness decision made by the Senior Vice-Chancellor for Finance and Business Affairs is the final and binding decision.

In each case, if a student has received any financial assistance, including, but not limited to, Title IV funds, scholarships, military assistance, etc., a Return To Title IV (R2T4) calculation must be completed by the Financial Aid Office, a process that requires the last date of attendance in class by the student to determine what portion of the funds must be returned to the funding agency.

In lieu of a student's completion of the Withdrawal Form and interview on location, a withdrawal may be accepted via faxed statement, signed and scanned document or email. The interview may be completed by phone or email. The original document is retained in the withdrawal official's office. The faxed statement or scanned document must indicate that the student acknowledges that this action could result in academic and/or financial penalty.

The Withdrawal Official is responsible for ordering and maintaining a supply of withdrawal forms for his/her location. The withdrawal form will be available for order through RICOH on the Troy campus.

For students who are concurrently enrolled in semester and term courses, the DWO of the student's home location will be responsible for, and authorized to, withdraw the student from all courses at all locations. The withdrawal official is responsible for posting the refund percentage, if applicable. NOTE: Global Campus has a different refund percentage than the Alabama campuses.

711.10.1.1 Withdrawal Refunds

For 好色先生TV - Alabama Campus Locations:
Official withdrawal will result in 100% refund of charges for tuition, laboratory fees, technology fees and student activity fees through the first week of classes (seven calendar days from the term's class begin date.)

No refund of these charges will occur after the first week of class. For weekend classes, no reduction of charges will occur after the second class meeting.

For 好色先生TV - Global Campus:

100% refund for any withdrawal during Late Registration
50% refund for withdrawal from the end of Late Registration through the second Friday of the term.
0% refund for any withdrawal after the second Friday of the term.
This policy includes distance learning and weekend classes.
This policy does not apply to the State of Georgia due to existing contractual agreements.

SPECIAL NOTES ON REFUNDS FOR WITHDRAWALS:

Students who withdraw from the University may qualify for a refund if medical reasons can be documented.
Applications fees, registration fees, and housing deposits are non-refundable fees.
A student called for military service during the school term should consult with Student Financial Services regarding refunds of fees.
Room rent is non-refundable.
Meal plans may be canceled if a student withdrawals from the university. The refund will be prorated on a weekly basis on the unused portion of the meal plan. The meal plan must be paid for through the date the withdrawal is processed.

711.10.2 Federal Financial Aid Recipient Withdrawals and Refunds

When a student is officially withdrawn from the university, a portion of the Federal Financial Aid grant or loan funds, except for Federal Work-Study earnings, must be returned to the applicable federal program(s).

The refund is based on the concept of 鈥榚arned' and 鈥榰nearned' federal financial aid and how it relates to the percentage of time the student was enrolled. The percentage of enrollment completed determines the percentage of earned aid. For example, if a student attends 25 days of a 100 day term the percentage of earned aid is 25%; and therefore, 75% of the unearned aid, up to the total of institutional charges, will be returned to the federal financial aid programs. Institutional charges consist of tuition, fees and campus housing.

In some circumstances, a student may need to repay a portion of the unearned aid. The student will be notified if they owe a federal repayment.

If a student withdraws after completing 60% of the term, then it is assumed that the student has earned 100% of their federal aid award and no funds will be returned to the federal programs.

For an example of the proposed Return of Title IV Funds Worksheet, please see the Financial Aid Office located in the Administration Building.

711.10.3 Return of Overpayment

Title IV financial aid recipients who withdraw from all classes, or who are administratively withdrawn from all classes may be required to return a portion of the financial aid they received. Calculations are completed to determine the percent of financial aid earned and unearned for the given term.

Title IV financial aid recipients who receive an overpayment resulting from changes in enrollment, cost of attendance, general eligibility, and additional financial aid award(s) will be required to return funds in the amount necessary to eliminate the overpayment.

The student will be notified if a return of Title IV funds is due. Failure to return Title IV funds will result in the loss of eligibility for financial aid.

711.10.4 Order of Return of Title IV Funds

Title IV funds required to be returned by the student will not be distributed to a Federal Direct Loan Program and no returns shall be distributed to the Federal Work Study Program.

All other returns will be distributed to the student financial assistance programs in the order below:

Federal Direct Unsubsidized Stafford Loan
Federal Direct Stafford Loan
Federal Perkins Loan
Federal Direct PLUS Loan
Federal PELL Grant Program
Federal SEOG Program
Other Title IV Program
Other Federal and State Program
Institutional or Agency Programs

If a credit balance exists after all adjustments and distributions have been made, the refund will be sent using the student's selected refund option through BankMobile.

711.10.5 Withdrawal Summary

It is the student's responsibility to withdraw officially from the university in accordance with university regulations.

A student is responsible for clearing any outstanding balance on his or her account before leaving the campus.

Students suspended from school for disciplinary reasons are not eligible for refunds.

In the event of death or involuntary call to active military duty, no charges will be assessed, refund of full tuition and fees will be granted.

711.11

Dropping a Class

鈥淒rop鈥� refers to the dropping of part but not the entire course schedule in a semester or term.

Within the first week of classes of a semester a student may drop courses from his/her schedule. Tuition associated with the dropped class is 100% refundable only in the first week of classes. If a class is dropped after the first week of classes there is no refund.

711.12

Bankruptcy

If Student Financial Services receives notification from a bankruptcy court that a student has filed for bankruptcy, the University follows all required state and federal regulations, including all claims allowed under the law.

711.13

Check Cashing

Check cashing privileges are extended to faculty and staff at the Troy Campus with proper identification. The check writer may cash a check not to exceed $100.00 and is limited to one check per week. In the case the check fails to clear the bank upon presentation, the University reserves the right to charge the amount to the check writer's next paycheck.

711.14

Petty Cash

Employees may be reimbursed for qualified miscellaneous departmental expenditures not to exceed $100.00. Employees must present original receipts and the correct general ledger expenditure number for petty cash reimbursement.

711.15

E-Commerce System

好色先生TV's E-Commerce system allows students to use the latest technology to complete business transactions with the University.

Using the Self-Service program, E-Commerce offers the following on-line features to students:

The ability to pay tuition and various fees by using a credit card

The ability to view account balances

711.16

E-Mail Policy

All University official communications with the student will be provided through the Trojan E-mail address that is assigned to the student. All official information, (including but not limited to, student billing, faculty-student communications, registration changes, financial aid information and the like), sent to this e-mail address will constitute official notice. The University accepts no responsibility, for any forwarding of e-mail that the student may choose from their official Trojan E-mail account. The University is only responsible for ensuring the e-mail gets to the student's e-mail account maintained by the University. All students are responsible for monitoring their Trojan E-mail account frequently. Students can access their e-mail by visiting www.troy.edu and selecting the Trojan E-Mail link.

712.1

Routine Maintenance Policy

The maintenance department provides maintenance services for a large variety of building systems. The knowledge, experience, skills and tools necessary to provide repair and maintenance services to the systems listed below represent a valuable resource of the institution. The maintenance department is the 鈥渃ustodians鈥� of all building systems, maintaining them for the current campus community and preserving them for future generations.

712.2

Funding for Building Maintenance

Many, but not all, building maintenance activities are funded by the department operating account. When new buildings are erected, budget requests are submitted to fund various operating expenses including utilities, custodial support, landscape services and building maintenance. The maintenance program utilizes the funds available to support the maintenance activities highest on the hierarchy and working down as funds allow. Departments will be notified if a service they have requested requires a requisition for departmental funding.

712.2.1 Departmentally Funded Services

Departments may requisition and fund maintenance services for:

Maintenance services which are not funded on the maintenance hierarchy.
Service to departmentally owned equipment.
Service for assembly of departmentally purchased furniture.
Minor building modifications such as additional electrical outlets or connections.
Estimates. Estimating fees will be reimbursed for all projects that are eventually funded and completed.

712.2.2 好色先生TV Facilities Management and Planning Utilities Outage

Planned Outages

Planned outages shall include all repair projects with enough lead time to allow them to be accomplished on a non-emergency basis and all Architectural and Engineering Services projects which require outages during construction.

Emergency Outages

Emergency outages are the type of repairs that must be accomplished immediately to safeguard property and health. Telecommunications has a record of Departmental Personnel, Facilities Management and Planning Personnel and Security Personnel telephone numbers and names, which they contact as standard procedure. The 鈥淩ESPONSIBLE PARTY鈥� handling an emergency outage shall call the Facilities Service Desk Troy (334-670-3342) if outage occurs during normal working hours and call Campus Security Troy (334-670-3215) if outage occurs during non-working hours and relay as much information as is possible at that time. The University Operator or the Facilities Service Desk will contact the appropriate people at that time.

712.3

好色先生TV Facilities Management and Planning Motor Vehicle Travel Policy on the Troy Campus

Changing campus and parking congestion combine to make access to facilities and campus worksites a challenge for all service units. Our individual and collective activities on the campus must work together to help form a positive image of 好色先生TV. We want our campus spaces and walkways to be safe and inviting for all pedestrians, especially for those persons with limited physical capabilities. An increasing number of incidents of motor vehicles crossing the paths of pedestrians points to the need to clearly identify guidelines for safe operation of service vehicles within the campus. The guidelines provided here govern operation of all departmental use and contractor or vendor-operated motor vehicles within the scope of all Troy campus operations.

Cars, trucks, and other motor vehicles operated on campus will travel only on campus or city streets, obey all traffic laws and regulations, and park in approved spaces for service or vendor vehicles under normal service and operating conditions.

If emergency conditions or other necessity require that a motor vehicle be operated on campus sidewalks or other pedestrian paths to reach a worksite, the safety of the Troy campus community must be the first consideration. When a vehicle must travel to a worksite by a route other than a city or campus street, it must be operated with great caution, at a speed of no more than 5 miles per hour, and emergency flashers must be in operation. Whenever possible, vehicle travel in non-street areas should be avoided during class change periods when pedestrian traffic is heaviest. When necessity or emergency require that a vehicle be driven on sidewalks or other non-street areas, a direct route which reduces the likelihood of pedestrian conflict should be taken to and from the worksite. All University-owned, motorized vehicles will be prominently marked with a unique numeric identifier. Vehicles that travel primarily on campus will display a phone number to facilitate communication and questions about safe operation. Violations of these guidelines will be addressed by normal administrative procedures.

These guidelines apply to all areas of the Troy campus.

712.4

好色先生TV Facilities Management and Planning Special Event Support Services

The purpose of this policy is to describe the services available through Building Services and to specify the procedures for requesting those services.

The Facilities Management and Planning Department provides housekeeping and special event support services for the administrative and academic functions of the University being supported by Educational and General (E&G) funding. Support is provided on a limited and cost reimbursable basis for events staged by organizations whose functions do not meet the above criteria when specifically approved by the Vice President of Finance and Administration. Support is not provided for any function or event operated for personal or private gain whether it is or is not staged on University property.

712.5

好色先生TV Facilities Management and Planning Troy Campus Outdoor Space Usage

好色先生TV student, faculty and staff organizations have many opportunities to use and enjoy the beautiful outdoor spaces on the Troy Campus. Both academic and social events are welcome if proper care is taken to protect landscape turf, plantings, and related facilities.

712.6

好色先生TV Facilities Management and Planning

Facilities Planning and Construction Policy

Construction projects must be processed through Facilities Planning and Construction for:

Building code compliance and issuance of building permits
Project management
University and Board of Regents policy and procedure compliance
Centralized permanent records
Cohesive architectural design of campus and design guidelines compliance

The following guide outlines the various steps and approximate time frames required to initiate, plan, design, and build a construction project at 好色先生TV. This applies to the Troy Campus, as well as Dothan, Montgomery, and Phenix City Campuses. Facilities Planning and Construction assists University departments and involves them in decision making throughout the process.

A construction project is defined as any new building, building renovation, building addition, building remodel, major building repair, exterior site work, or infrastructure project. Maintenance projects under $15,000 that involve only the replacement or repair of components of existing facilities and that do not require design and specification by architects or engineers may be directed to the Maintenance Department.

Facilities Planning and Construction

Facilities Planning and Construction is a professional service office within the Facilities Management and Planning Department. This area contributes to the physical development and enhancement of the University by planning, designing, and managing construction projects. Facilities Planning manages the project initiation and project definition phases of construction projects as well as managing the design, specification, bidding, award, construction, warranty and closeout phases of construction projects.

All University construction projects must be processed in accordance with this section in order to ensure compliance with University procurement and contracting policies, state and national building and life safety codes, and accessibility codes. Conformance with this guide is also required so that good planning, design, and construction standards appropriate for the long-term interest of the University are maintained.

Requests for additional information or assistance should be directed to the Manager of Facilities Planning and Construction, who is located at Facilities Management and Planning, Melton Carter Drive, 670-3354.

712.7

The Planning, Design and Construction Process

Planning a Project?

Call Facilities Planning and Construction and ask to speak with a project manager. A Project Manager will help you define the scope and cost of your project. After working with the Project Manager, you will receive a written scope of work and cost estimate. From the design phase through the end of the construction and closeout phase, a Project Manager will coordinate all aspects of the project with you.

Range* of duration for projects UNDER $400,000:

Estimating and Scoping
1-6 Weeks
Architect and Engineer Selection (unless designed in-house)
1-4 Weeks
Design and Specification
1-13 Weeks
Bidding and Award
2-8 Weeks
Construction, Occupancy and Closeout
4-23 Weeks

Range* of duration for projects OVER $400,000:

Programming
4-12 Months
Architect and Engineer Selection
1-3 Months
Design and Specification
3-12 Months
Bidding and Award
2-3 Months
Construction, Occupancy and Closeout
3-36 Months

* Range depends on size and complexity of the project.

PROJECT MANAGEMENT RESPONSIBILITIES

Communicate (好色先生TV point of contact) with all project participants which include:
- The user department
- Architects and engineers
- Contractors
- 好色先生TV Building Code Official
- 好色先生TV and Central Administration
- 好色先生TV Entities (Telecommunications, Utilities, Environmental Health and Safety, Parking Services, Landscape Services, Moving Services, Campus Planning, Police, Aesthetic Review
- Committee, Purchasing, Inventory, Vending Services, Police, Maintenance, Custodial, etc.)
- State Fire Marshal
- State Health Department
- State Elevator Inspector
Manage the scope, budget and schedule of the project to ensure compliance with what was approved and funded.
Adhere to Board of Regents and University policies and procedures for construction projects.
Manage architect selection process.
Manage CM/GMP or Design Build selection process.
Prepare Board of Regents agenda items for requesting approvals and reporting project milestones.
Negotiate fees with architects and engineers that are within project budget limitations.
Prepare contracts for architects and contractors.
Attend project meetings with all architect, user department and others every week or every other week to monitor progress of project.
Review work of architects and engineers, coordinate reviews by all interested parties and send all comments to the architect. Require incorporation of comments into the design.
Review and approve architect/engineer pay applications.
Bid construction projects, coordinate advertising, printing, addendums, analyze bids and recommending award of contracts.
Manage removal of asbestos prior to start of construction.
Prepare construction contracts.
Obtain building permit.
Conduct Preconstruction conference with all interested parties.
Inspect construction work to ensure compliance with construction drawings and specifications.
Attend project meetings every two weeks or every month with user department, architect, contractor and others to monitor progress of project.
Review and approve contractor pay applications.
Coordinate change orders.
Review and approve contractor shop drawings and submittals with user department and architect.
Coordinate purchase of furniture and equipment with user and Purchasing
Coordinate with Telecommunications to install equipment.
Coordinate with Landscape Services to install landscaping.
Coordinate procurement and installation of interior signage.
Coordinate substantial completion and move in with contractor, user and Moving Services.
Obtain as-built drawings from the contractor and architect.
Obtain operation and maintenance manuals from the contractor.
Review Punch List, completion and approve final payment to contractor.
Review warranty items and claims against the contractor.
Reconcile accounting, budget and close out of project.
Manage claims against the architect/engineer and contractor for defects within the ten-year statute of limitations period.

712.8

Facilities Usage Policy

好色先生TV welcomes the responsible use of its buildings, rooms, and grounds by persons outside the institution. The university retains the rights to set detailed policy and procedures for their use to include deposits, fees per by room, facility and grounds, specifics about how the premises may and may not be used, and any actions that might be taken if facilities are misused. The Director of Auxiliary Services maintains detailed information for the Troy campus. The office of the campus vice chancellor at Dothan, Montgomery, and Phenix City or their designees should be contacted directly about their Campus facilities. Facility request forms and lists of facilities available along with detailed procedures on the use of facilities can be found on the Internet at /publicservices/.

(Consolidated from Division of Finance and Business Affairs: July 2, 2008)

713.1

Purchasing Department Responsibilities

The 好色先生TV Purchasing Department is responsible for the development of policies and procedures designed to create an efficient and effective decentralized procurement environment for the 好色先生TV System. The Purchasing Department is the final review and approval for all purchases with University funds.

713.2

Authorization to Enter Into Contracts

University employees may not enter into purchase contracts or otherwise obligate the University for expenditures unless authorized to do by the Director of Purchasing or in accordance with the Purchasing Policies and Procedures Manual (September 1998, as amended). Such negotiations are unauthorized and any resulting expenditures will be classified as nonreimbursable personal expense. 好色先生TV will assume no liability for payment of purchases which were not made through approved purchasing procedures. Laws regarding the use of public funds are very specific, so it important that University procedures be carefully followed.

713.3

Prudent and Beneficial

Every expenditure must be prudent and directly benefit 好色先生TV. Documentation to this effect must be maintained by University personnel. Only purchases for business purposes are allowed. Purchasing items for personal gain and/or the purchase of items expressly prohibited by the State (i.e., alcoholic beverages, gifts, etc.) are not allowed.

713.4

State and University Restrictions

Restrictions imposed by a grantor or contractor may be more stringent than those imposed by the State and the University. It is the responsibility of the Principal Investigator to make sure that all purchases are made in accordance with State and University restrictions, as well as meeting all conditions imposed by the granting or contracting agency.

713.5

All Purchases are Subject to Approval

All purchases for goods and services are subject approvals based upon the 好色先生TV Contractual, Financial, and Personnel Authority levels policy, approved by the Chancellor, effective January 27, 2004, as amended.

713.6

Prepayment Not Allowed

Prepayment for the purchase of goods and services is not allowed.

713.7

Written Permission Needed

Employees should not expend personal funds and request reimbursement for goods and services on behalf of the University without written permission from the Director of Purchasing. The University is tax exempt and tax on such purchases will not be reimbursed.

好色先生TV

700 - Finance

FINANCE 700-713

701.1

701.2

701.3

701.4

Lease Agreements, Independent Contractors, Consultants, Maintenance Agreements, Licensing Agreements, and Other Types of Performance Contracts 1 (This does not include employee contracts or construction contracts.)

Authority Levels for Approving Travel (in-state and out-of-state travel)

Purchasing Authority (Instructional Materials, Supplies, Equipment, etc.) 4

Personnel Authority 6

Classified Positions

Professional Personnel

Faculty Appointments, Promotions, and Tenure

Part-Time Personnel

Supplemental Pay for Employees - Periodic (usually one-time) payments to employees for performing a specific task or duty for the university outside the scope of their normal job description.

Stipends for Employees 鈥� On-going (with beginning and end date) payments for assuming additional duties and responsibilities for the University.

Facilities Improvement Projects Authority

702.1

702.2

702.3

702.4

702.5

702.6

Purpose

Who Should Use This Guidance

Key Cost Principles for Sponsored Awards

Treatment of Specific Types of Expenses for Sponsored Awards

Administrative and Clerical Salaries 2 CFR 搂200.413(c)

Advertising and Public Relations 2 CFR 搂200.421

Alcoholic Beverages 2 CFR 搂200.423

Bad Debts 2 CFR 搂200.426

Compensation (Bonuses, Maternity or Parental Leave, Severance) 2 CFR 搂200.430

Severance 2 CFR 搂200.431(i)(1)

Equipment 2 CFR 搂200.439, 搂200.33, 搂200.452

Equipment Repairs

Equipment Purchases at the End of Award

Exchange Rates 2 CFR 搂200.440

Fines, Penalties or Settlements 2 CFR 搂200.441

Materials & Supplies 2 CFR 搂200.453, 搂200.94

Books, Journals, Periodicals and Subscriptions 2 CFR 搂200.454

Subscriptions to Journals

Computing devices 2 CFR 搂200.453, 搂200.94, 搂200.20, 搂200.33

Copier Charges

Memberships, Dues and Professional Activity Expenses 2 CFR 搂200.454

Participant Support Costs (excluding training grants) 2 CFR 搂200.75, 搂200.456

Who is a participant?

Rebudget

Postage and Express Delivery 2 CFR 搂200.473

Professional Service Expenses 2 CFR 搂200.459, 搂200.435

Travel Expenses 2 CFR 搂200.474

702.7

When Administrative and Clerical Salaries and Staff Benefits Can Be Charged as Direct Costs

Effort Reporting Policy

Policy Statement

Reason for Policy

Who Must Comply

Completion and Certification of Monthly Effort Report

The Time and Effort Report

702.8

Policy Statement

Reason for Policy

Who Must Comply

Definitions

Subrecipient

Annual Subrecipient Monitoring

Pre-award Subrecipient Review

Post-award Subrecipient Monitoring

Subaward

Roles and Responsibilities

At Proposal Stage:

At Award Stage:

Sponsored Program Accounting

705.2

706.1

Exception to Per Diem Reimbursement for In-state Travel

706.2

706.3

706.4

706.5

Administrative and Clerical Salaries
2 CFR 搂200.413(c)

Advertising and Public Relations
2 CFR 搂200.421

Alcoholic Beverages
2 CFR 搂200.423

Bad Debts
2 CFR 搂200.426

Compensation (Bonuses, Maternity or Parental Leave, Severance)
2 CFR 搂200.430

Severance
2 CFR 搂200.431(i)(1)

Equipment
2 CFR 搂200.439, 搂200.33, 搂200.452

Exchange Rates
2 CFR 搂200.440

Fines, Penalties or Settlements
2 CFR 搂200.441

Materials & Supplies
2 CFR 搂200.453, 搂200.94

Books, Journals, Periodicals and Subscriptions
2 CFR 搂200.454

Computing devices
2 CFR 搂200.453, 搂200.94, 搂200.20, 搂200.33

Memberships, Dues and Professional Activity Expenses
2 CFR 搂200.454

Participant Support Costs (excluding training grants)
2 CFR 搂200.75, 搂200.456

Postage and Express Delivery
2 CFR 搂200.473

Professional Service Expenses
2 CFR 搂200.459, 搂200.435

Travel Expenses
2 CFR 搂200.474