Accepting Electronic Payments

Establishes guidelines for receiving and processing electronic payments efficiently, consistently, securely, and in a controlled manner.

Accrual Accounting

Establishes requirements for maintaining university operations and preparing compliance reports on the accrual basis of accounting each fiscal year.

Adjustments to Budget

Defines the procedure for establishing new budgets after the start of the fiscal year.

Administrative Allocations

Establishes review requirements for administrative cost allocations to ensure that billed accounts are charged for service only once.

Allowable Travel Payments to Faculty Members on Leave

Establishes provisions for using university funds to pay travel expenses for faculty members on leave who are involved in work that benefits IU.

Animals in Buildings

Establishes guidelines that owners must follow when bringing their animals to university buildings or grounds.

Auctions and Reverse Auction

Establishes the terms under which utilizing traditional or online, reverse auctions may be authorized.

Authorization for Out-of-State Travel

Provides guidance on making and approving out-of-state travel requests.

Authorization of Budget Adjustments

Establishes procedures for reviewing budget adjustment requests for all accounts, including budgeted funds for contracts and grants.

Automated External Defibrillators

Establishes procedures and guidelines for the purchase, placement, maintenance, and use of automated external defibrillators (AEDs).

Auxiliary Financial Standards

Establishes financial oversight and review standards for auxiliary units and outlines requirements for units identified as having fiscal problems.

Bicycles and Other Personal Conveyance Vehicles

Establishes regulations for parking bicycles and for allowing bicycles inside buildings.

Board of Trustee Reporting

Establishes requirements for reporting large purchases to the University Board of Trustees when the lowest price offer is not accepted.

Budget Requirements - Non-General Fund Accounts

Details the circumstances under which accounts within specified fund groups must establish an operating budget.

Cancellation of University Checks (non-payroll)

Communicates the process for requesting disbursement check cancellations.

Capital Financing

Capital Movable Asset Physical Inventories, Tagging and Location Changes

Defines the requirements for tagging and conducting physical inventories of moveable equipment to ensure compliance with OMB circular A110.

Capitalization of Art and Museum Objects

Specifies which purchased and donated art and museum objects will be categorized as capital.

Capitalization of Building

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

Capitalization of Capital Lease

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