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59 policies found

Title Number Responsible Office

Accrual Accounting

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

FIN-ACC-350 Financial Management Services

Administrative Allocations

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

FIN-ACC-360 Financial Management Services

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.

FIN-ACC-610 Financial Management Services

Auxiliary Financial Standards

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

FIN-ACC-600 Financial Management Services

Cancellation of University Checks (non-payroll)

Communicates the process for requesting disbursement check cancellations.

FIN-ACC-520 Financial Management Services

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.

FIN-ACC-170 Capital Assets

Capitalization of Art and Museum Objects

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

FIN-ACC-240 Capital Assets

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

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

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