Financial

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148 policies found

Title Number Responsible Office

Capitalization of Building

Defines the capitalization requirements and allowable costs for the capitalization of a new building, addition, or major renovation.

FIN-ACC-190 Capital Assets

Capitalization of Capital Lease

Defines the capitalization requirements for a capital lease and identifies expenditures that would be classified as a capital lease.

FIN-ACC-220 Capital Assets

Capitalization of Infrastructures

Defines the capitalization requirements for the capitalization of infrastructures, including improvements on land that have a life of their own.

FIN-ACC-210 Capital Assets

Capitalization of Intangible Assets

Defines the capitalization requirements and provides guidance on the capitalization of intangible assets in accordance with GASB Statement #51.

FIN-ACC-261 Capital Assets

Capitalization of Land

Defines the capitalization requirements and allowable costs for the capitalization of land.

FIN-ACC-200 Capital Assets

Capitalization of Land Improvements

Defines the capitalization requirements for the capitalization of land improvements and provides examples of land improvement items.

FIN-ACC-215 Capital Assets

Capitalization of Library Acquisitions

Specifies which library items will be capitalized as capital. All cataloged library acquisitions will be capitalized.

FIN-ACC-230 Capital Assets

Capitalization of Movable Equipment

Defines the capitalization requirements and allowable costs for the capitalization of movable equipment on financial transactions.

FIN-ACC-150 Capital Assets

CDL Requirements

Establishes commercial driver's license requirements for IU employees who operate commercial motor vehicles or require a CDL to perform job duties.

FIN-INS-01 Office of Insurance, Loss Control and Claims

Charitable Gifts to Indiana University

Provides guidance to faculty and staff concerning the depositing, recording, and acknowledgment of all charitable gifts received on behalf of IU.

FIN-ACC-40 Financial Management Services

Check Forgery of University Checks

Establishes proper documentation and processing procedures for payee claims of signature forgery on a university check.

FIN-ACC-550 Financial Management Services

Common Construction Wages

Establishes compliance with state statutes governing common construction wages on public building construction, alteration, or repair contracts.

FIN-PUR-6.0 Procurement Services

Competition

Establishes quotation process requirements to encourage competitive quotes.

FIN-PUR-5.0 Procurement Services

Custodial Funds

Details provisions for authorizing the use of funds to meet specific operational needs within a designated custodian's area of responsibility.

FIN-ACC-560 Financial Management Services

Depositing of Revenue for the Sale of Goods and Services at the IU Foundation

Establishes guidelines for depositing and transferring funds generated by the sale of a good or service to the IU Foundation from IU.

FIN-ACC-460 Financial Management Services

Depreciation of Capital Assets

Defines the accounting concept of depreciation and identifies the capital asset categories the university depreciates.

FIN-ACC-180 Capital Assets

Determination of Employee or Independent Contractor Status

Establishes criteria for determining whether to report payments for service to IU as employee wages or  payment to an independent contractor.

FIN-ACC-630 Financial Management Services

Development of Vendor List

Establishes responsibility for the development and maintenance of a current inventory of reliable vendors.

FIN-PUR-5.1 Procurement Services

Disbursement Voucher Supporting Documentation

Establishes guidelines for minimum supporting documentation required for issuing disbursement vouchers, including content and storage requirements.

FIN-ACC-420 Financial Management Services

Disposal and Redistribution of University Property

Provides a mechanism to relieve or redistribute the university of surplus or unusable assets.

FIN-PUR-14.0 Purchasing Services