Search
Controller's Division

OUS Fiscal Policy Manual
Summary of Changes to OUS Fiscal Policy Manual

OUS » Controller's Division » Policies » OUS Fiscal Policy Manual » Summary of Changes to OUS Fiscal Policy Manual

Summary of Changes to OUS Fiscal Policy Manual FY 2004

 

ACCOUNTING AND FINANCIAL REPORTING 

Account Codes (FASOM Section 2)

07/01/04 - Account codes are updated as needed following the procedures outlined in 05.400 - Chart of Account Administration (renumbered 05.110 10/30/06).

10/22/03 - The definitions of the entire Account Code section were updated.  Definitions were reviewed by Directors of Business Affairs and other key business office and budget office stakeholders.

05.400 - Chart of Account Administration

11/13/03 - The policy has been reformatted and links to the baseline fund, account, and program hierarchies.  The policy originated as part of the OSSHE Banner FIS Standard Practices & Policies (1994-1995).

DEBT FINANCING AND MANAGEMENT

35.100 - Returning Excess Bond Proceeds

05/19/04 - This policy was approved by the Controller on May 19, 2004, with an effective date of May 19, 2004.  This policy was developed to set forth policies and procedures for handling excess bond proceeds by project. Reviews were performed by Directors of Business Affairs, Vice Presidents for Finance and Administration, and Facilities Directors.

FIXED ASSETS ADMINISTRATION

55.100 - Fixed Assets Accounting Policies

04/06/04 - Section .750, Consistency in Coding, subsection .751, Asset Types by Asset Account Code, and subsection .752, Distinguishing Between Types of Non-building Real Property, were added to the appendix. Also affected were some account codes in FASOM sections 02.12 and 02.36. Reviews were performed by Directors of Business Affairs and Facilities Directors.

12/04/03 - Section .812 Banner Fixed Assets Asset Type Table, with asset type code definition, was added to this policy. 

11/12/03 -  The policy was approved by the Controller on October 29, 2003, with an effective date of November 1, 2003.  These policies were developed as a result of implementing GASB #34 and #35.  Reviews were performed by Directors of Business Affairs.

55.105 - Fixed Assets Library Accounting

11/12/03 -  The policy was approved by the Controller on October 29, 2003, with an effective date of November 1, 2003.  These policies were developed as a result of implementing GASB #34 and #35.  Reviews were performed by Directors of Business Affairs.

PAYROLL

Fringe Benefits - Moving Expenses (FASOM Section 10.91)

11/1/03 - The reimbursement rates were updated to reflect new rates effective November 1, 2003.

RESEARCH AND SPONSORED PROGRAMS

75.001 - Roles and Responsibilities - Research and Sponsored Programs

11/6/03 - The high level roles and responsibilities of the Chancellor's Office and the Institutions was updated to reflect OSU and UO's responsibility with regard to their F&A rate proposals and negotiations.

TRAVEL

Transportation (FASOM Section 11.03)

06/29/04 - Sections D. Vehicle Rental and subsection D[1] were updated as a result of recent property policy changes made by the Risk Management Division.  Reviews were performed by Directors of Business Affairs and Travel Coordinators.  The policy was approved by the Controller on 06/29/04 with an effective date of 06/29/04.

Moving Expenses (FASOM Section 10)

12/31/03 - The private vehicle mileage reimbursement rate was updated to reflect new rate effective January 1, 2004.

Transportation (FASOM Section 11.03)

12/31/03 - The private vehicle mileage reimbursement rate was updated to reflect new rate effective January 1, 2004.

Summary of Travel Reimbursement Rates (FASOM Section 11.10)

12/31/03 - The private vehicle mileage reimbursement rate was updated to reflect new rate effective January 1, 2004.

Meals and Incidental Expenses, Lodging, and Miscellaneous Expenses (FASOM Section 11.02)

11/1/03 - The reimbursement rates were updated to reflect new rates effective November 1, 2003.

Federal Out-of-State High-Localities Table (FASOM Section 11.04)

11/1/03 - The table of out-of-state high-cost cities was updated to reflect changes effective November 1, 2003.

Summary of Travel Reimbursement Rates (FASOM Section 11.10)

11/1/03 - The reimbursement rates were updated to reflect new rates effective November 1, 2003.

OUS Index Contacts
 
Contact: Controller's Division
cdwebmaster@ous.edu - (541) 737-3636
©Oregon University System, 2010