FISCAL PROCEDURES AND

ACCOUNTING SYSTEMS

3- 0201

BUSINE SS

& FINANCE

April, 1993

I N D E X

Section Page Number

1 INTRODUCTION & GENERAL STATEMENT ........................... 2

2 UNIVERSITY POLICY & STATE LAW .................................... 2

3 ORGANIZATIONAL STRUCTURE & FUNCTION ...................... 6

Comptroller .................................................................. 6

Accounting Services Section .............................................. 6

Pre-Audit Section ........................................................... 6

Data Processing & Control Section ...................................... 7

Financial Accounting Systems Section .................................. 7

PROCEDURES

4 Accounting System Structure ............................................. 9

University Account Structure ........................................ 9

Attributes ............................................................... 16

Establishing an Account .............................................. 17

5 Departmental Reports .................................................... 18

Report Explanation and Distribution ............................... 18

Correction of Errors .................................................. 23

6 Expenditure of Funds ..................................................... 24

Payroll .................................................................. 24

Receiving Report ...................................................... 24

No Encumbrance Requisition ........................................ 24

Walk- Throughs & Special Handling ................................ 25

Delegated Expenditures by Jacket .................................. 25

Fast Pay System ....................................................... 25

7 Agency Funds .............................................................. 27

8 Plant Funds ................................................................. 28

9 Campus Orders and Campus Vendors .................................. 31

10 Miscellaneous Fiscal Items ............................................... 34

Budgets .................................................................. 34

Deposits ................................................................. 34

Encumbering of Funds ................................................ 34

Imprest Cash & Change Funds ...................................... 34

Transfer of Funds ..................................................... 37

11 Travel ........................................................................ 38

Out-of-State Travel Request ......................................... 39

Travel Voucher ........................................................ 41

1.01 Reasons for the present system - The Oklahoma State University accounting system as it is presently developed is the result of many contributing factors. The State of Oklahoma’s laws and procedures; federal agency requirements; College and University Business Administration, published by the National Association of College and University Business Officers; the Audit Guide for College and Universities; published by the American Institute of Certified Public Accountants; and the internal needs and limitations have been most influential in determining the system as it now exists. What is presented on the following pages is not a static system. Numerous changes are under study, and implementation of some of these changes are awaiting the availability of personnel and hardware.

UNIVERSITY POLICY AND STATE LAW

2.01 State Law - The Oklahoma Higher Education Code requires “(a) The Oklahoma State System of Higher Education shall operate an allotment system similar to the procedure set out in the Oklahoma Budget Law of 1947 for the other agencies of the state except that the State Regents shall be substituted for the Director of State Finance in connection with approving allotment requests of the constituent institutions and agencies comprising the State System. The account classification for the State System shall conform as nearly as possible with the classification of accounts recommended by the National Committee on Standard Reports for Institutions of Higher Education.”

2.02 State of Oklahoma Allocation and Allotment System - In accordance with the “Budget Balancing” amendment to the Oklahoma Constitution, the enabling Oklahoma Budget Law of 1947, and, as set forth in Section 903, Page 46 of the Oklahoma Higher Education Code, the Oklahoma Regents for Higher Education are substituted for the Director of State Finance in connection with allocating funds and approving allotments for constituent institutions and agencies of the State System.The Regents for Higher Edcuation are presently requiring the following procedures in connection with allocating and allotting of funds.

a. Estimate of Non-State Appropriated Revenue - An estimate of non-state appropriated revenue grouped as follows and classified according to the State Receipt Code:

Federally Appropriated Income

Student Fees

Contracts, Grants, and Reimbursements

Sales & Services of Educational Departments

Organized Activities Related to Educational Departments

Other Income

b. Allotment Request - If the institution’s estimate of funds is approved, the Regents then allocate this total for budgeting purposes. After the legislature makes the “lump sum” appropriation to the Regents for Higher Education, the Regents then allocate the state appropriations to the separate agencies. These two allocations, plus any unencumbered carry-over funds from the previous year are then available as the estimated revenue basis for requesting allotment. The allotment request, after approval, becomes the summary budget for the Educational and General Funds of the institution. The approved allotments are divided by objects and are authorized on a quarterly basis. Allotments are only budget estimates and are not necessarily funded by cash. State appropriations are funded by a monthly distribution of cash made by the State Tax Commission, and the institution is informed of their share by the State Director of Finance’s monthly cash distribution notice. Non-state appropriated revenues are deposited by the University as they are received and thus fund that portion of the allotments.

2.03 State Encumbrance System - “Title 62, Section 41.5, O.S. 1961, provides that the State Director of Finance through the Division of Central Accounting and Reporting shall settle all claims payable by the state and shall prescribe all forms, systems, and procedures for administering accounting for the several departments, institutions, and agencies of the state, and shall establish a pre-audit system of settling claims under which system vouchers supporting proposed payments shall be submitted to the Director of State Finance for audit and settlement.”

“Whenever departments, institutions, boards, commissions, or agencies of this state enter into contracts for, or on behalf of the state for the purchase of goods, wares, or merchandise, or for construction of buildings, roads, bridges, or any other thing for which labor and materials must be furnished by outside vendors, such agreements shall be evidenced by written contracts or purchase orders, and must be transmitted to the State Director of Finance within 30 days upon execution of such agreement. The administrative head of any agency shall be personally liable for obligations incurred in excess of the authorization granted by said Board. The State Director of Finance shall never authorize payment of claims for the purchase of goods, wares, merchandise, or claims for contractual services for any agency of the state unless it is supported by (1) contracts or purchase orders of the State Board of Public Affairs, or (2) institutional purchase orders or contracts, or (3) departmental purchase orders or contracts, or (4) authorizations for specific purchases. Any invoice or claim dated prior to the date of any of the above mentioned encumbrance documents shall be rejected by the State Director of Finance. Any encumbrance document that is outstanding on the records in the State Office of Finance for a period of one (1) year shall be cancelled, encumbrances for capital outlay excepted.”

2.04 State System for Recording Expenditures

a. Claims - There are two classifications of claims filed with the State Office of Finance for payment: Encumbered Claims and Non-Encumbered Claims. An encumbered claim is one filed for payment against funds that have been encumbered by contract, purchase order, or authorization order. Non-encumbered claims are those filed against funds that have not previously been encumbered for specific purpose. Non-encumbered claims are for payments for postage, travel reimbursements, refunds, licenses, employees’ salaries, withholdings, utilities, telephone, memberships, and payments to campus vendors. Special claim forms must be used for travel, imprest cash, withholdings payable, and for payroll. All claim forms must be approved by the State Director of Finance.

b. State Code - All claims against Treasury Funds must contain certain basic information concerning the classification of expenditures, as follows:

(1) State Fund Categories - Cash fund categories authorized currently by the State of Oklahoma are as follows:

State Fund

State Appropriations 1FY*

Revolving Funds 200

Agency Relationship Funds 430

Special Cash Funds 4XX

Land Grant Funds 6XX

Agency Clearing Funds 1010

Agency Special Funds 1010A, 1010P, 1013A

Withholding Funds 999

*FY equals the last two digits of the fiscal year.

The above cash funds are disbursed upon approval of properly executed claims. All warrants except for Agency Clearing and Agency Special Funds are prepared by the State Office of Finance in Oklahoma City. Agency Clearing and Agency Special Funds checks are prepared in the business offices on campus.

(2) State Agency - The state agency code is a three digit code specifying the various state agencies. The state fund and agency are determined from the OSU agency and ledger. The following table will help in completing the state fund and agency information on all accounting forms:

AGENCY

³ LEDGER ³ 1 ³ 2 ³ 3 ³ 4 ³ 5 ³ 6 ³

³ 1,2 ³ 200-010 ³ 1FY-011 ³ 1FY-012 ³ 200-013 ³ 200-014 ³ 200-015 ³

³ ³ ³ ³ or ³ ³ ³ ³

³ ³ ³ ³ 200-012 ³ ³ ³ ³

³ 3 ³ 110-10A ³ 210-10A ³ 310-10A ³ 410-10A ³ 510-10A ³ 610-10A ³

³ 6,9 ³ 110-10A ³ 210-10A ³ 310-10A ³ 410-10A ³ 510-10A ³ 610-10A ³

³ 4,5 ³ 430-010 ³ 430-011 ³ 430-012 ³ 430-013 ³ 430-014 ³ 430-015 ³

³ 7 ³ See Plant Fund Accountant ³

³ ³ ³

(3) State Account - The state account is a four-digit code specifying the type of expenditure being made. The state account is based on the OSU agency, ledger, department code, and expenditure subcode. The following table will help in completing the state account information on all accounting forms:

³ Agency ³ Ledger ³ Dept. Code ³ Exp. Subcode ³State Account³

³ 1,4,5,6 ³ 1,2 ³ 10000-89999 ³ 20XX,26XX ³ 01FY ³

³ ³ ³ ³ 22XX,24XX,27XX, ³ ³

³ ³ ³ ³ 28XX ³ 11FY ³

³ ³ ³ ³ 3XXX ³ 21FY ³

³ ³ ³ ³ 4XXX ³ 31FY ³

³ ³ ³ ³ 5XXX ³ 41FY ³

³ ³ ³ ³ 6XXX ³ 51FY ³

³ ³ ³ ³ 7XXX ³ 61FY ³

³ ³ ³ ³ 8XXX ³ 71FY ³

³ ³ ³ 9XXXX ³ 9XXX ³ 88FY ³

³ 2,3 ³ 1 ³ XOXXX ³ ALL ³ 01FY ³

³ ³ ³ X1XXX ³ ALL ³ 11FY ³

³ ³ ³ X2XXX ³ ALL ³ 21FY ³

³ ³ ³ X3XXX ³ ALL ³ 31FY ³

³ ³ ³ X4XXX ³ ALL ³ 41FY ³

³ ³ ³ X5XXX ³ ALL ³ 51FY ³

³ ALL ³ 3,4 ³ ALL ³ ALL ³ 0000 ³

³ ³ 5,6 ³ ALL ³ ALL ³ 0000 ³

³ ³ 9 ³ ALL ³ ALL ³ 0000 ³

³ ALL ³ 7 ³ See Plant Fund Accountant ³

c. Object Classification - The state system also classifies expenditures according to the object of expenditure. The state code is a three-digit code.In addition, the object code is preceded by a one-digit functional code as required by the State Regents of Higher Education. For more on object codes, see Section 4.26.

ORGANIZATIONAL STRUCTURE AND FUNCTION

Comptroller
3.01 Within the administrative area of the Vice President for Business and Finance, the Comptroller is assigned the responsibility of developing and maintaining a record and reporting system to meet the requirements of the state, the University Board of Regents, administration and staff, and other cooperating, regulatory, sponsoring, or public service agencies.

3.02 The University accounting system is designed to follow recommendations of the A.I.C.P.A. Audit Guide and the NACUBO College and University Business Administration Manual in so far as possible.(Some of the State of Oklahoma classifications and procedures do not follow the aforementioned national recommendations.)

Accounting Services Section
3.03 This section maintains accrual accounting records for auxiliary, stores, service, and student enterprises and activities as the University administration directs. This service is provided on a cost basis and is paid by the enterprise or activity serviced. Currently, this office serves the following operations:

Residence Halls and Food Units

Apartment Housing Units

Vending Operations

Agriculture Center Office Building

Refuse Service

Utility Systems

University Printing Services

O’Collegian and Redskin Publications

Food Center, Meat Supply and Bakery

Audio Visual, Photo Service, Graphic Arts

Colvin Physical Education Center

Central Mailing Service

University Hospital

3.04 The supervisor responsible for the Accounting Services Section consults with the managers of the various areas served and is responsible for the audit liaison with outside auditors on the revenue bonds issues. He/she also consults with the Student Union and Intercollegiate Athletic Department when requested.

Pre-Audit Section
3.05 This section reviews all requisitions, jackets, campus orders, and fast pay invoices for proper funding and coding, for propriety, for availability of funds, and for compliance with state, federal, and University policies, regulations, and procedures.

3.06 Maintains control over cash, allotment, and budget records and prepares all cash and allotment reconciliations.

3.07 Cooperates and works with budget officials in maintaining both state and departmental budget control.

3.08 Controls establishment of all imprest cash and change funds.

3.09 The travel section under the control of the Pre-Audit Section reviews all travel reimbursement vouchers and airline ticket purchases for propriety and compliance with state, federal, and University policies, regulations, and procedures.

3.10 The Plant Fund Accountant coordinates and maintains unexpended plant fund records, and investment-in-plant asset records.

3.11 Reviews both direct and indirect deposits for proper funding and coding.

3.12 Coordinates and advises the University departments in providing subsidiary records to meet specific needs.

Data Processing and Control Section
3.13 This section reviews all campus vendor invoices for compliance with state, federal, and University policies, regulations, and procedures.

3.14 Maintains permanent accounting record files.

3.15 Distributes departmental reports (AMO9O’s and AMO91’s).

3.16 Batches, keypunches, and assembles documents.

3.17 Responsible for expediting the processing of documents so that University business is handled in an efficient manner.

Financial Accounting Systems Section
3.18 This section assigns all account numbers and maintains account attribute records.

3.19 Prepares monthly and yearly financial reports and other reports as required.

3.20 Reviews all student organization requisitions and agency fund vouchers for availability of funds, and for compliance with state, federal, and University policies, regulations, and procedures.

3.21 Maintains Debt Service records.

3.22 Maintains the Financial Accounting System (FAS), including the FAS dictionary and the Report Description File.

Office of Assistant Comptroller
3.23 Coordinates duties of various sections of the comptrollers office.

3.24 Cooperates with external auditors in their examination of University records and in the preparation of the Annual Financial Report.

3.25 Cooperates and works with the Department of Internal Audits in developing, coordinating, and maintaining proper internal control procedures.

3.26 Prepares yearly accrual and closing entries in preparation for year-end fiscal reports.

3.27 Duties regarding the investment of funds are assigned to a Senior Accountant reporting directly to the Assistant Comptroller.

PROCEDURES

Accounting System Structure
4.01 The basic general ledger system software was purchased from Information Associates, a subsidiary of Westinghouse. It is referred to as the Financial Accounting System, or FAS, and was implemented July 1, 1980. FAS was developed by Information Associates for colleges and universities for their unique accounting and reporting needs. Several changes and enhancements have been made to the basic package, primarily to meet requirements of the State of Oklahoma cash and allotment system.

4.02 The Financial Accounting System is an integrated general and subsidiary (or management reporting) ledger record keeping and reporting system. This system is designed to provide the complementary features of a budgetary control system and a fund accounting system from the same set of input transactions.

4.03 FAS utilizes an account code structure of 11 digits, which includes the agency, ledger, department, and revenue/expense codes or account controls. Additional information about each account is included in the “attributes” portion of the account record. Attributes are descriptive data elements such as name, responsible person, address, revenue function, expenditure function, etc. The attribute descriptions are stored in the system dictionary.

4.04 The dictionary is a facility in which the user can maintain information that tells where (within the system) data elements are stored, on which transactions they will be entered, and what edits are performed in order to validate the data. The dictionary provides the means for flexible reporting by allowing the choice of attributes and attribute values needed for a particular report.

4.05 All report options supplied by Information Associates, as well as those reports written by OSU personnel, are stored on a Report Description File. This file and the dictionary are maintained by the Financial Accounting Systems Section.

University Account Structure
4.06 FAS utilizes an account code structure of eleven digits. The GL/SL account number will have the basic form:

A - L - XXXXX - NNNN
³ ³ ³ ³

³ ³ ³ ³ Subcode or Account Control

³ ³ ³ Department

³ ³ Ledger

³ Agency

Each of these elements is described below.

AGENCY

4.07 In performing the accounting functions previously described, the Accounting Department maintains records for each of the six budgetary agencies comprising Oklahoma State University, as outlined below:

OSU Agency State Agency

Code Code

OSU - General University 1 010

Agricultural Experiment Station 2 011

Agricultural Extension Division 3 012

Okmulgee School of Technical Training 4 013

College of Veterinary Medicine 5 014

Oklahoma City Technical Institute 6 015

Each of these agencies must make separate budget requests through the Regents for Higher Education to the Oklahoma Legislature.

LEDGER GROUPS
4.08 FAS defines the ledgers as follows:

GENERAL LEDGER - The GL is the trial balance of the University and as such contains the assets, liabilities, equities, fund additions, fund deductions, revenue controls and expenditure controls broken down by individual fund groups.The ledger code will be zero for all general ledger accounts.

SUBSIDIARY LEDGER - The SL is subdivided into revenue and expenditure accounts which are used to provide managerial details and to support the revenue and expenditure summary controls in the General Ledger. Data shown in these accounts are budgets, revenues, expenditures, encumbrances, and balance of budget available.

Ledgers are grouped by fund as follows: General Ledger Sub Ledger

Ledger - Dept. Ledger - Dept.

CURRENT FUNDS - UNRESTRICTED

Education and General - I 0 - 10000 to 1 - XXXXX

0 - 16999

Stores and Services 0 - 17XXX 2 - XXXXX

Withholdings 0 - 18XXX none

Deposit and Suspense 0 - 19XXX none

Auxiliary Enterprises &

Student Services 0 - 2XXXX 3 - XXXXX

Federal Agriculture 0 - 3XXXX 4 - XXXXX

CURRENT FUNDS-RESTRICTED

Sponsored Programs - E & G II 0 - 4XXXX 5 - XXXXX

Other Current Restricted 0 - 5XXXX 6 - XXXXX

OTHER FUNDS General Ledger Sub Ledger

Ledger-Dept. Ledger-Dept.

Loan Funds 0 - 60000 to none

0 - 64999

Endowment Funds 0 - 65000 to none

0 - 69999

Unexpended Plant Funds 0 - 7XXXX 7 - XXXXX

Debt Service 0 - 80XXX to none

0 - 81XXX

Investment in Plant 0 - 82XXX to none

0 - 89XXX

Agency Funds 0 - 9XXXX 9 - XXXXX

4.09 GL/SL Relationship - An important feature of FAS is that it defines the GL/SL relation in such a manner that one input transaction can automatically generate several additional updating functions. An example of this updating is a deposit to a subsidiary ledger account. When the deposit is made, the subsidiary ledger revenue subcode is credited with the revenue. In addition, the system will also update the cash, fund balance, and revenue summary control of the corresponding general ledger account.

4.10 In order for the system to identify what GL account an SL account is related to, a mapping code must be maintained as a seven-digit attribute of the SL account. This attribute equates to digits 1 - 7 of the corresponding GL account.

DEPARTMENT
4.11 Each account is given a five-digit number to signify the department. In each subsidiary ledger, departments are grouped by classification.

4.12 Current Unrestricted Education and General I Funds (subsidiary ledger 1), other than general revenue, are classified by state expenditure function. The following functional categories are assigned for General University, Okmulgee Branch, Veterinary Medicine, and Oklahoma City Branch:

Functional Code Function

0 General Revenue

1 General Administration

2 General Expense

3 Instruction

4 Organized Activities

5 Research

6 Extension & Public Service

7 Libraries

8 Physical Plant

9 Data Processing

The function is identified by the first digit of the five digit department code.

4.13 Functional categories for the Agricultural Experiment Station are:

Functional Code Function

0 General Administration & Expense

1 Animal Production

2 Plant Production

3 Other Research

The function is identified by the second digit of the five digit department code. The first digit is always one (1).

4.14 Functional categories for the Agricultural Extension Division are:

Functional Code Function

0 General Administration

1 General Expense

2 Agriculture

3 Home Economics

4 4-H and Youth

5 Rural Development

The function is identified by the second digit of the five digit department code. The first digit is determined as follows:

State Appropriation Expense - - 1

Revolving Expense - - 2

4.15 Stores and Services departments (subsidiary ledger 2) are grouped by the following classifications:

1 Administration and General Services

2 Board of Regents

3 College Related Stores and Services and Student Union

4 Veterinary Medicine

5 Communications Services

6 Physical Plant Stores and Services

7 Transportation Services

8 Utility Services

9 Computer and Systems Services

This designation is the first digit of the department code. 4.16 Subsidiary ledger 3 departments are grouped by the following classifications:

OSU Classification State 9-Way Classification

21 Residence Halls 05 - Housing

22 Food Services 02 - Food Services

23 Athletics 01 - Intercollegiate Athletics

24 Physical Recreation 09 - Other

25 Student Union 04 - Student Union

03 - Student Union Bookstore

02 - Student Union Food Service

26 Other Designated (includes 09 - Other

Bookstore in branch agencies) 09 - Other

27 Student Activities 09 - Other

28 Conferences and Gifts 09 - Other

29 Student Organizations

Activities

This designation is the first two digits of the five digit department code. This also relates to a state 9-way classification as shown on the far right.

4.17 Agricultural Experiment Station subsidiary ledger 4 departments are grouped by Fund Source and Function Classification as follows:

The first digit of the five digit department code indicates the Fund Source. 2 Hatch

3 Regional Research

4 McIntire-Stennis

5 Station Sales

6 Animal Health

The second digit of the five digit department code indicates the Function Classification. 0 Administrative

1 Animal Production

2 Plant Production

3 Economic and Other Research

The third digit of the five digit department code indicates the department within the function. The fourth and fifth digits of the five digit department code are assigned by the Division of Agriculture.

4.18 Agricultural Extension Division subsidiary ledger 4 departments are grouped by Fund Source and Function Classification as follows:

The first digit of the five digit department code indicates the Fund Source. 3 Smith/Lever

4 Bureau of Indian Affairs

5 EFNEP

6 Federal Retirement Matching

The second digit of the five digit department code indicates the Function Classification. 0 Administrative

1 General Expense

2 Agriculture

3 Home Economics

4 4-H and Youth

5 Rural Development

The third digit of the five digit department code indicates the Division. 1 Program Support

3 County Contract Program

4 Miscellaneous Departments

6 EFNEP

7 College of Agriculture

9 Control Accounts

The fourth and fifth digits of the five digit department code are used to identify the operating department.

4.19 Subsidiary ledger 5 department codes are assigned by Grants and Contracts Financial Administration.

4.20 Subsidiary ledger 6 department codes are grouped by the following classifications:

0 Private Scholarships

1 Private Scholarships

8 International Programs

9 International Programs

Classifications 2 through 7 are assigned by Grants and Contracts Financial Administration. This designation is the first digit of the five digit department code. The state 9-way classification is 09 - Other

4.21 Subsidiary ledger 7 contains the Plant Fund department codes. The departments are grouped by the following classifications:

70 1010A Continuing Plant Funds

71 1010A Project Plant Funds

73 State Fund 275

74 State Fund 4XX

75 State Fund 5XX

76 Section 13 Plant Funds

77 New College Plant Funds

79 State Fund 276

This designation is the first two digits of the five digit department code.

4.22 Subsidiary ledger 9 departments are grouped by the following classifications:

91 Student Organizations

93 OSU Foundation

95 Other Agency Funds

96 Education Research Foundation

97 International Students

This designation is the first two digits of the five digit department code. The state 9-way classification is 09 - Other.

ACCOUNT CONTROLS/REVENUE AND EXPENDITURE SUBCODES
4.23 An account control is a four digit number associated only with the GL which identifies the type of GL account. Account controls are assets, liabilities, fund balance, fund additions, fund deductions, revenue controls, expenditure controls, transfer, budget, allotment and encumbrances. Account controls are grouped as follows:

1100 Cash

1600 Error Suspense

1XXX Other Assets

2XXX Liabilities

3000 Fund Balance

4XXX Fund Additions

5XXX Fund Deductions

8XXX Allotment Controls

91XX Budget Control

92XX Future Year Budget Controls

93XX Actual Revenue Controls

95XX Actual Expenditure Controls

96XX Outstanding Encumbrance Controls

97XX Outstanding Requisition Controls

A complete list of account controls is stored in the Report Description File. If you have a need for these codes, contact the Financial Accounting Systems Section of Accounting.

4.24 Revenue and expenditure subcodes are a four digit number used to identify the type of revenue or expenditure in the subsidiary ledger. For a complete list of revenue and expenditure subcodes, see Exhibits 1 and 2.

4.25 Source codes are a four digit number required by the state to identify the type of revenue. For deposits made to a revenue subcode, the system automatically assigns this code. All deposits made to a GL account or to an expenditure subcode must have the source code, which will be assigned by the Bursar.

4.26 Object codes are a four digit number required by the state to identify the type of expenditure. The first digit of the object code is the state expenditure function. For a complete listing of source and object codes and their relationship to FAS revenue and expenditure subcodes, see Exhibits 1 and 2. The object code will be assigned by Accounting.

Attributes
4.27 In addition to the eleven-digit account number, a large variety of descriptive data may be stored in the account’s attributes. Examples of attributes are: account name, responsible department, mailing address, state function code, etc. These provide the ability to store relationships and characteristics that permit the user to categorize and assimilate data in a myriad of ways for extensive reporting flexibility.

4.28 The major attributes for account classification are Expense Function (used for general financial reports) and State Expense Function (used for reports made to the State Regents for Higher Education). They are as follows:

Expense Function
33XX Instruction

34XX Research

35XX Public Service

36XX Academic Support

37XX Student Services

38XX Institutional Support

39XX Operation and Maintenance of Plant

40XX Scholarships and Fellowships

41XX Other

99XX Auxiliary Enterprises

State Expense Function
01 General Administration

02 General Expense

03 Instruction & Departmental Research

04 Organized Activities Related to Educational Departments

05 Organized Research

06 Extension and Public Service

07 Libraries

08 Operation & Maintenance of Physical Plant

09 Data Processing

20 General Operations

21 Animal Production

22 Plant Production

23 Economic and Other Research

30 General Administration

31 General Expense

32 Agriculture

33 Home Economics

34 4-H and Youth

35 Rural Development

50 Veterinary Teaching Hospital

56 Animal Disease Diagnostic Lab

91 Student Aid

92 Stores (All SL 2)

99 Designateds

4.29 Attribute definition and maintenance is the responsibility of the Financial Accounting Systems Section of Accounting. See Exhibit 3 for the form needed to modify an attribute.

Establishing An Account
4.30 All requests for new account numbers should be made to the Comptroller’s Office, except for Sponsored Agreements. These should be routed to the Office of Grants and Contracts Financial Administration. In all instances where a new account will be funded from the general funds budget, the request should be made through the Office of the Budget Director.

4.31 Before a new account is established, the need should be justified. Accounts are set up primarily on the basis of source and use of funds. This also classifies the account and determines the range of account numbers applicable. Furthermore, monies deposited into an account must agree with the source characteristics of that account. Likewise, expenditures made from that account must agree with the functional expenditure classification of that account. Example: You should not pay for supplies to be used for research out of an instruction account.

4.32 The aforementioned are the basic reasons for establishing an account. Other reasons may include administrative or departmental need to segregate activity by responsible areas, account for special projects, or other cost accounting reasons. Depending on availability of personnel and hardware, it is hoped the University can provide as much of the detailed reporting require-ments that departments may need.If you have any questions, please call the Comptroller.

4.33 After justification, the first step in setting up a new account is to complete a form requesting a new account number (Exhibits 4 & 5), available from the Financial Accounting Systems Section of the Accounting Department. Each item on this form must be completed. Instructions are included as a part of the form. To delete or freeze an account, the form “Account Maintenance Request” (Exhibit 6) should be completed.

Departmental Reports

Report Explanation and Distribution
5.01 FAS generates two monthly reports to departments. These reports are the BUDGET STATUS REPORT (AM090) and the REPORT OF TRANSACTIONS (AM091). Both reports are printed monthly for every OSU subsidiary ledger account. If a department has accounts in subsidiary ledger 1 or 2, then reports for both current and prior years will be printed. In addition, AM091’s will be printed for every OSU general ledger account. AM091’s will not be printed for an account which does not have any current monthly activity.

5.02 The Budget Status Report, AM090, summarizes the account’s budget and actual activity to show the budget available for future activity. This information is shown for both revenues and expenditures. The AM090 report also shows the open commitment status which lists the detailed encumbrances against the account.

5.03 The Report of Transactions, AM091, shows the detailed transactions that occurred for the account during the month. This information provides the detailed audit trail for the summarized information on the Budget Status Report.

5.04 BUDGET STATUS REPORT - CURRENT YEAR (AM090) - (See Exhibit 7)

1. Report Title - Oklahoma State University - Agency

Title

Budget Status Report for Month/Year

Current Year

The AM090 designation is shown in the upper left-hand corner.

2. Attributes - These are the account attributes that have been selected to be printed on the monthly reports (not all may appear in the headings.)

MAIL TO = Report mailing information

ACCT # = The agency, ledger dept. code of the new

account number

(XXXX) = Old account number

PROJ = Project number

GL = General ledger mapping account number

RP = Responsible person

RD = Responsible department

VP = Vice president

D/DIR = Dean or director

ABR# = Automatic budget reallocation account

FUNC = State function code

SOURCE = Fund source code

PI = Principle investigator

AGRMT# = Sponsored agreement number

EFF DATES = Beginning date and ending date

RT # = Sponsored agreement routing number

IDC RATE = Sponsored agreement indirect cost rate

IDC BASE = Sponsored agreement indirect cost base

CS % = Sponsored agreement cost sharing percentage

CS AMT = Sponsored agreement cost sharing amount

CS ACCT = Sponsored agreement cost sharing account

number

3. The REVENUE section summarizes by revenue subcode the carryover, revenue and budget allocation activity of the account. For clarity, revenues are shown as positive figures on AMO90.

4. The SALARIES, WAGES, BENEFITS section summarizes by expenditure subcode the salaries, wages and benefits expense and the related commitment activity of the account.

5. The MAINTENANCE EXPENSE section summarizes by expenditure subcode the maintenance expense and related commitment activity of the account.

6. The TOTAL EXPENDITURES line adds the salary, wages, benefits (4) and maintenance (5) activity together.

7. The NET REVENUE OVER EXPENSE line shows the difference between total available and total expenditures.

8. The SUBCODE column lists all the revenue and expenditure subcodes used in the account.

9. The DESCRIPTION column shows the title of the subcode. This title will be the standard subcode title for all standard subcodes. If a department uses a departmental option subcode, the description will be blank until a specific title can be assigned to that subcode for that account. This can be done only upon request by the account’s responsible person.

10. The ORIGINAL BUDGET column shows the original budget approved for the account at the beginning of each year. If this is a project account in subsidiary ledgers 5 or 7, then the original budget is the budget for the total project.

11. The REVISED BUDGET column shows the actual operating budget. If there have been no revisions to the original budget then the revised budget will be the same as the original budget.

12. The REVENUE/EXPENSE - THIS MONTH column shows the summarized revenue and expense activity that has occurred during the month.

13. The REVENUE/EXPENSE - YR TO DATE column shows the total revenue and expense activity that has occurred since the beginning of the fiscal year for accounts in subsidiary ledgers 1, 2, 3, 4, 6, and 9.In subsidiary ledgers 5 and 7 this column will be entitled REVENUE/EXPENSE - PJ TO DATE (project to date). These figures show the cumulative revenue and expense activity for the total project which can span more than one year.

14. The BUDGET BALANCE column is the revised budget (11) less the year to date (13). The balance in the revenue section indicates either an over-realization or under-realization of the budgeted revenue. The expenditure section shows the unspent expenditure budget.

15. The LESS OPEN COMMITMENTS column shows the total commitments against each expenditure line item budget. These figures agree to the detail listed in the Open Commitment Status report at the bottom of the page.

16. The BUDGET AVAILABLE column is the budget balance (14) less the open commitments (15). The revenue budget available will always equal the budget balance. The expenditure budget available is the unencumbered budget that can be spent. These are the amounts that will be used for accepting or rejecting new activity in subsidiary ledgers 1 and 2 and other subsidiary ledgers as appropriate.

17. The PRCNT AVAIL column is the budget available (16) divided by the revised budget (11). The balance of the account is calculated by substracting total commitments (final figure in column - item 15 from YTD/PTD Net-Revenue-Over Expense (final figure in column - item 13).

18. The OPEN COMMITMENT STATUS section lists the detailed outstanding encumbrance for the account. This detail will always agree to the figures in the open commitment column (15). Some of the highlights of this report are:

a. Date - The original encumbrance date

b. Description - Usually the vendor

c. Original Amount - The original amount of the encumbrance

d. Liquidated - The total amount of the encumbrance that has been liquidated to date

e. Current Amount - The balance of the encumbrance to be liquidated. This is the calculation of the original amount © less the liquidated amount (d). If an encumbrance is totally liquidated during the month, then this column will show Transaction Complete. This message appears only for the month the transaction was totally liquidated and will not appear on the report for the subsequent month.

5.05 BUDGET STATUS REPORT - PRIOR YEAR (AM090) - See Exhibit 8. The prior year budget status report is produced for subsidiary ledgers 1 and 2 accounts only. This report is designed to show the total activity incurred against a fiscal year account.Usually it takes in excess of one year to finalize all activity against an account, and this report summarizes this activity for the total span of time. This is accomplished by bringing forward on July 1 into this year’s prior year account, the revised budget, revenue/expense - year to date and open commitments from last year’s current year account. To this is added the current year’s activity to show the total activity incurred against a fiscal year account budget. Much of the information on this report is in the same form as is shown on the current year report. Therefore, the following describes only that information on the prior year report which is different from the current year report.

1. Report Title - The title indicates PRIOR YEAR instead of CURRENT YEAR.

2. The REVISED BUDGET column is the revised budget column brought forward on July 1 from last year’s June 30 current year account. See item 11 above. Although these two items are the same on July 1, the prior year account’s revised budget can change due to budget revisions or ABR.

3. The PREV YEAR REV/EXP column is the revenue/expense - year-to-date column brought forward on July 1 from last year’s June 30 current year account. See item 13 above.

4. The REVENUE/EXPENSE - YR-TO-DATE column is the total activity in the account since the beginning of the current fiscal year. The previous year rev/exp is not added into these figures.

5. The BUDGET BALANCE column is the revised budget (2) less the previous year rev/exp (3) less the revenue/expense - year to date (4).

6. The OPEN COMMITMENT STATUS lists the unliquidated commitments brought forward on July 1 from last year’s June 30 current year account. No new commitments can be added to the prior year account. This listing will change as these commitments are liquidated throughout the year.

7. The balance of the account is found by subtracting commitments (final figure in column - item 6) from the prev year rev/exp (final figure in column - item 3) and the net-revenue- over-expense (final figure in column - item 4).

5.06 REPORT OF TRANSACTIONS - CURRENT (PRIOR) YEAR (AM091) - Subsidiary ledger activity (see Exhibit 9). The Report of Transactions is the same for both current and prior year accounts. Therefore, the following information pertains to both.

1. Report Title - Report of Transactions for month/year - current (prior) year

2. Attributes - Same as Budget Status Report

3. The REVENUE section lists by revenue subcode the detailed revenue transactions.

4. The EXPENDITURES section lists by expenditure subcode the detailed expenditure transactions.

5. The SUBCODE column is the same as the Budget Status Report.

6. The DESCRIPTION column shows the descriptive information for the transaction. Usually this is the source of funds for revenue transactions and the vendor for expenditure transactions.

7. The ID# column shows identifying information for expenditure transactions. Examples would be social security number for payroll, honorariums and travel or invoice number for campus vendor invoice and fast pay transactions.

8. The DATE column shows the date the transaction was processed into the accounting system.

9. The EC column shows the transaction entry code. The following is a list of OSU entry code groups:

2X - Budget activity

3X - Revenue activity

4X - Expenditure activity

5X - Encumbrance activity

6X - Journal entries - includes payroll, benefits, and campus

vendor invoices

10. The REQ # column shows the requisition number submitted by the department.

11. The REF # column shows the primary document reference number for the transaction. Examples would be claim number, check number, journal entry number, deposit number, etc.

12. Some transactions affect two accounts. On these transactions the OFFSET ACCT # column shows the other account affected. An example would be the campus vendor invoice where the selling department is credited with revenue and the buying department is debited with expense.

13. The BUDGET column shows the dollar amount of budget transactions. These will consist of setting up the original budget and making budget revisions. The ABR activity will not appear anywhere.

14. The REV/EXP column shows the dollar amount of revenue and expenditure transactions. The totals in this column tie to the totals in the Revenue/Expense - This Month column on the Budget Status Report.

15. The COMMITMENTS column shows the dollar amount of commitment transactions.

5.07 REPORT OF TRANSACTIONS - CURRENT (PRIOR) - AM091 - General Ledger - See Exhibit 10. This discussion is not pertinent for individual departments whose subsidiary ledger is 1, 4, 5, 6 or 9. Information on this report is similar to the subsidiary ledger report. However, in lieu of revenue and expense categories, all assets, liabilities, fund balance, fund additions, fund deductions, budget controls, revenue controls, expenditure controls, and encumbrance controls are reported. Current month activity is shown in detail (except for indirect updates shown in summary form). Current balances are reported; therefore this report also serves as a trial balance.

5.08 For subsidiary ledgers 1, 4, 5, 6 and 9 accounts, departmental records, if maintained, should be reconciled to the AM090 Reports. Current and prior year account balances should be added together for ledger 1 accounts.

5.09 For subsidiary ledgers 2, 3 and 7 accounts, departmental records should be reconciled to the AM091 Report for the general ledger account. Current year and prior year fund balances should be added together for ledger 2 accounts.

5.10 As a minimum, departments should use a tickler system to verify accounting records. For assistance in reconciling records kept under either type, contact the Pre-Audit Section of the Accounting Department.

5.11 AM090’s and AM091’s are mailed to the person and address listed in the account attributes “Report Distribution Name” and “Report Distribution Address.” To change this information, contact the Financial Accounting Systems Section. If you have not received your reports and you are listed as the “Report Distribution Person,” contact the Data Processing and Control Section of Accounting.

Correction of Errors
5.12 Each month the departmental reports should be checked for accuracy. Any errors found should be referred to the following offices:

Campus Vendor - Data Processing and Control Section

Payroll - Payroll Processing

Deposits - Pre-Audit Section

Expenditures - Pre-Audit Section

Encumbrances - Data Processing and Control Section

Accounting errors will be corrected upon request. Departmental errors will be corrected upon receipt of a memo explaining the error and the correction needed. This memo should be signed by the same person(s) required to sign the original document being corrected.

5.13 All errors on sponsored agreement accounts should be referred to Grants and Contracts Financial Administration.

5.14 All vendor calls and questions should be referred to the Data Processing and Control Section of Accounting.

5.15 It is requested that the release of fiscal information concerning Oklahoma State University be coordinated and cleared through the office of the Vice President for Business and Finance. This office will be available to advise in the interpretation and release of such information.

Expenditure of Funds

Payroll
6.01 The Personnel Action form is used for all personnel services except for wages and honorariums (discussed later). See Payroll/Personnel Procedures for instructions.

Receiving Report
6.02 This form is received by the department once Purchasing has received the approved requisition from Accounting and has typed a purchase order to the vendor. When goods and/or services have been rendered, this form is signed by the department and forwarded to Purchasing. This document plus the invoice is used to authorize payment to the vendor. For more information on receiving reports, see Purchasing Policy and Procedures Letter, Section 3-0145.

No Encumbrance Requisition
6.03 The following expenditures do not require encumbering. A requisition form is needed to authorize payment for these types of expenditures as follows:

a. Honorariums - Payments for contractual personal services should be paid by requisition. This requisition must contain the payee’s Social Security number, his/her permanent address, the type of service performed, and the date(s) of service. In addition to the requisition, a notarized claim form (Exhibit 11) signed by the payee is needed to authorize payment. A properly completed assignment form (Exhibit 12) must also be attached if payment is expected before normal processing time of approximately 10 working days and the expending account number is in subsidiary ledger 1, 2, 4, or 5. Walk-through honorarium checks will be issued at 11:00 a.m. and 4:00 p.m. Requisitions must be received one (1) hour prior to these times in order to allow time for processing. Walk- through honorari-ums will normally be accepted only if: (1) the payee is not a Payne County resident, and (2) the last date of service is the date of the walk-through. Claim forms and assignment forms are available from the Data Processing and Control Section of Accounting.

b. Imprest Cash - A requisition to reimburse a departmental imprest cash fund should be made payable to the imprest cash fund. Two copies of the official imprest cash receipt form (Exhibit 13), signed by the custodian, and one copy of the vendor’s invoice should be attached to the requisition. The receipt date, receipt number, and receipt amount should be listed on the face of the requisition. For instructions on the use of imprest cash funds, see Sections 10.07-10.17 of this policy.

c. Utilities - A requisition to pay a regulated utility company may be paid “no encumbrance.” This includes payments for electricity, water, sewer, and telephone. The requisition should show an itemized listing of invoice date, invoice number, and amount. If the invoice has no date or number, type “NONE.” Three (3) copies of each invoice must be attached to the requisition and all copies must be signed by the department.

d. Postage - A requisition for the purchase of postage must be made payable to the U.S. Post Office with appropriate address. A notarized claim form (Exhibit 14) signed by a responsible department employee must accompany the requisition. A claim form signed by the postmaster and with the postmaster’s stamp may be used in place of the notarized claim.

e. Refunds - A requisition for a refund of money previously collected for goods or services may use a revenue subcode in place of an expenditure subcode. An object code of X054 will be used.

Walk-Through’s and Special Handling
6.09 Walk through requisitions and other special handling of requisitions and jackets will be done on an emergency basis. Because of the time involved in processing these special cases, it is asked that departments try to plan in advance to keep these special cases to a minimum.

Delegated Expenditures By Jacket
6.10 The following departments have received authority from the Purchasing Department to make their own purchases of certain items on certain types of funds. Payments for these expenditures are made by typing a jacket and attaching all invoices. Any questions concerning jackets and their preparation should be referred to the Pre-Audit Section of Accounting. The authorized departments are:

Ag. Exp. Station Accounting

Assistant Comptroller Comptroller

Athletics Library

Okmulgee Tech Accounting Services

Student Union Payroll

Financial Aids Personnel Services

Business Manager GCFA

Coop. Extension Physical Plant

Telephone Service

Fast Pay System

6.11 The fast pay system was established in July, 1980 as a convenient way to purchase and pay for items costing less than $100 without the formality of a requisition. The President has delegated the authority for ordering items under $100 to individual departments by the issuance of Small Order “AA” numbers. The purchase should not conflict with existing University policies. (See Small Order Purchases Policy and Procedures Letter 3-0147.) After goods or services are received, the original copy of the invoice should be forwarded directly to the Accounting Department. The following requirements are set forth:

(a) All extension and footings must be checked.

(b) The invoice total should be circled in red.

(c) Vendor name and address should be legible.

(d) The following information must be legibly noted, preferably in red, on the front of the invoice: (If there is not room on the front then the information may be shown on the back.)

(1) The invoice must be signed by an authorized individual whose signature is on file in the Accounting Office.

(2) The invoice must contain the 11-digit account number to be charged and the state funding (see Section 2.04).

You may list departments on invoices; however, it is preferable that invoices paid against State Fund 1010A not be split with other state funds.

Agency Funds 7.01 These funds are held by the University as custodian for student organizations, OSU Foundation, departmental organizations, and the Education Research Foundation. All agency funds are in subsidiary ledger 9. Agency fund vouchers are used to expend agency funds. Vouchers are available from Student Organization Accounting, an office located within the Financial Accounting Systems Section. For instructions on how to fill out the voucher form, see Exhibit 15.

Plant Funds 8.01 The State Director of Finance and OSU’s classification and reporting requirements vary substantially. Due to these differences, the plant fund section of the Comptroller’s Office will use the subcode as a “flag” for transactional analysis. Each transaction will be reviewed and may result in an expenditure on one set of records but capitalization on the other. For example, the purchase of a $90 chair would result in an expense on OSU records, but would be reported as equipment on state records.

8.02 Detailed subsidiary records will be maintained for all plant fund assets. Incomplete subsidiary records will be supported on an “as time is available” basis.

8.03 Land - Land purchases will be coded 335X/0096 and capitalized. Land and structures purchased together will be separated, when possible, and capitalized separately. Costs of preparing land for use will be capitalized along with the cost of the land.

8.04 Buildings - A roofed and walled structure with a life expectancy of at least 15 years and a cost of at least $10,000. The structure must be recorded, named, and inventoried on the Official Building List maintained by Architectural Services and Institutional Research.

8.05 New construction will be coded 33XX/0098 and capitalized. A building number will be assigned to a project by Architectural Services as soon as possible after the approval of funding. This will facilitate ease of identification of all expenditures and ensure proper recording.

8.06 An addition to a building will be coded 33XX/0098 and capitalized. Expenditures will be assigned to the existing building number.

8.07 Carpet, draperies, light fixtures, elevators, central air and heat, plumbing, electrical, and related equipment will be considered a part of the building.

8.08 Major renovation will be coded 33XX/0198 and capitalized when both of the following conditions are met:

a. Estimated cost of a project is material to asset i.e., generally at least 5% of total cost of existing asset.

b. Renovation extends the useful life of a building or modifies or upgrades a building, i.e., removal of handicapped barriers, installation of updated fire alarm systems, etc.

8.09 Upon completion of a project, or earlier when possible, and always prior to reclassification from construction in progress, fixed and/or movable equipment included in the construction project cost will be reclassified and inventoried.

8.10 Interest paid from construction funds during construction will be capitalized “net of earnings” as a part of the cost of the building.

8.11 Construction in Progress - Encompasses the construction of a long lived asset, an addition to a long lived asset, and/or major renovation which requires the discontinuance of use.

8.12 The cost of the new asset will be moved from construction in progress to the appropriate asset account when either of the following conditions are met:

a. The Board of Regents has approved the building and/or the last payment has been made to the general contractor.

b. The new asset is at least 75% complete as to the interior work and the completed portion is occupied and the Board has approved, if applicable, the major contractors last payment.

8.13 Nonstructural Improvements - An alteration to land, excluding assets classified as buildings, expected to cost in excess of $10,000. Examples are landscaping, fences, streets, sidewalks, wells, parking lots, tennis courts, etc.

8.14 Nonstructural improvements will be coded 33XX/0196 and capitalized. Separate assets will be set up when they are easily distinguishable. Otherwise, similar assets will be grouped under a separate category. Assets under a bond issue will be grouped according to their bond issue.

8.15 New parking lots and streets will be capitalized. Complete overlays will be capitalized when a better type or grade of material than previously existed is used. Repairs, such as filling holes and reinforcements, will not be capitalized.

8.16 Fixed Building Equipment - Equipment generally affixed to a structure in such a way that discourages movement from place to place.

8.17 Fixed equipment will be coded 334X/0531 when purchased from operating funds for an amount greater than $10,000. If the cost is less than $10,000, and is purchased from operating funds, it will be coded 333X/0531. When purchased from plant funds as a part of the construction contract it will be coded 33XX/0098 for new construction or major renovations.

8.18 Movable Equipment - Equipment which is not affixed to a structure so as to discourage movement.

a) OSU Purposes - Equipment cost of at least $250 and a useful life of more than one year.

b) State Purposes - Equipment cost of at least $250 and a useful life of more than one year.

8.19 Movable equipment will be coded 331X/XX3X if it is considered equipment for OSU purposes. If it is considered equipment for state purposes but not for OSU purposes, the equipment will be coded 333X/XX3X.

8.20 Departments may choose to have any place of equipment inventoried even though University procedures may not require it. This is accomplished by completion of the equipment inventory change form.

8.21 When equipment is purchased through a stores account to be resold, it will be coded 333X/XX3X. Subsequent resale will be coded 331X/XX3X. This procedure will ensure that the equipment will be capitalized only on the resale transaction. It is resale inventory in the hands of the stores account.

8.22 Equipment added to a motor vehicle will be coded 331X/X535, and the cost added to the cost of the vehicle for inventory purposes.

8.23 Component parts will be coded 333X/XX3X. When assembled, the asset will be added to the inventory at its total cost. Component parts for previously inventoried equipment will be coded 331X/XX3X without regard to cost. This will then be added to the cost of the asset for inventory purposes. (This requires the inventory number be designated on the purchase requisition.) If a part is interchangeable and does not meet the requirements of equipment, it will be expensed.

8.24 Small structures which are not classified as buildings will be inventoried as equipment. An example of this would be a small prefab storage building.

8.25 For bonded systems, when several identical items are purchased with an individual cost of less than $100, but an aggregate cost of at least $1,000, these items must be inventories. One inventory number will be assigned to the lot, with the total cost and quantity appearing as a single item on the inventory listing. Cost will be apportioned equally, with disposal of part or all of the item requiring an inventory change request.

8.26 Software will be inventoried if the cost is greater than $500 and it has a five year useful life. Software developed in-house will be inventoried upon the request of the department.

8.27 Equipment purchased on lease-purchase agreements will be inventoried at the time of installation for the total dollar amount. A liability entry for the balance of the contract will be recorded at each year-end. The Purchasing Department will be responsible for maintaining records on the lease purchase contracts.

8.28 Classification Of Capital Expenditures:

Subcode Object

Purchase of equipment from operational funds Movable 331X XX3X

Fixed 332X X531

Purchase of equipment from plant funds Movable 331X 0298

Fixed (new bldg.) 336X 0098

Fixed (alteration or addition to a bldg.) 337X 0198

Purchase of land 335X 0096

Purchase of nonstructural improvements 338X 0196

Purchase, build, or alter buildings New building 336X 0098

Addition to a building 337X 0098

Alteration to a building 337X 0198

8.29 E& G Part I funds may not be expended for land, buildings, or nonstructural improvements.

8.30 Subcode 333X should be used when the State Director of Finance requires an expenditure to be capitalized, but the expenditure does not meet the criteria for capitalization under OSU plant fund capitalization procedures.

Campus Orders and Campus Vendors

Campus Orders
9.01 A campus order form should be used by all OSU departments to request services from the Physical Plant Department. For more information on this form, see Physical Plant Procedures.

Campus Vendors
9.02 All transactions for goods and/or services between OSU departments are processed through the Campus Vendor System. The Campus Vendor Invoice (CVI) is prepared by the vendor department and submitted to the Data Processing and Control Section of Accounting for processing. Upon approval, the CVI is entered into FAS which simultaneously records the transaction on both vendor and customer accounts. Customer departments should verify that CVI transactions are properly charged on their monthly Report of Transactions (AM091).

9.03 A standard CVI form is available through the Student Union Office Supply. These are recommended for use by departments having a small number of campus vendor transactions. Those departments having a large number of campus vendor transactions may design and purchase their own CVI form upon approval of Accounting. Please contact the Data Processing and Control Section of Accounting for the invoice number sequence to be used prior to ordering new forms or replenishing current supply.

9.04 Vendors should submit two copies (original and customer copy) of the CVI to Data Processing and Control daily. Batches received two full working days prior to the end of the month will be processed in that month. CVI’s charging subsidiary ledger 5 or 6 should be combined into a separate batch. Two adding machine tapes should accompany each batch - one tape using revenue subcode amounts and one tape using invoice total amounts (both being absolute value).

9.05 The following information must be completed on each CVI (Exhibit 16):

a. Vendor Name - The account title of the selling department. An address of the selling department should be on the invoice along with a telephone extension.

b. Customer Name - The account title of the buying department.

c. Transaction Date - The date on which the last goods or services were delivered.

d. Description of Charges - All invoices should be itemized as to quantity purchased, description, unit price, and total cost. Where circumstances dictate, Accounting may authorize a vendor to process summarized billings without customer signature. In this case, the following certification must accompany each invoice:

“I certify supportive documentation is on file in the office of and will be kept for a period not less than thirteen years.”

Signed

Title
e. Vendor Account Number - The vendor’s seven digit subsidiary ledger account number and revenue subcode which defines the classification of income.

f. Dollar Amount - Dollar amount of sales by subcode and invoice total. Note: Since there is only one amount column, either the selling department or buying department may list subcodes, but not both. Vendors should contact Accounting with questions.

g. Customer Account Number - The seven digit customer’s account number and expenditure subcode which defines the category of expense incurred. The expenditure subcode must be determined from the OSU expenditure subcode listing (Exhibit 2).

h. Received By - Authorized individual from the buying department should sign here. When the customer is not present to sign, the vendor should sign the invoice which authorizes the charge and provides an individual to be contacted if a question arises. The vendor then becomes responsible for maintaining adequate documentation for the sale for a period of not less than thirteen years.

9.06 The Data Processing and Control Section will mail on-campus customer copies according to the report distribution names and addresses of record for the expenditure account on a daily basis. Requests for copies not received by the responsible person should be directed to the Data Processing and Control Section of Accounting by memo. Off-campus copies will be mailed to the respective agency business offices.

9.07 For each batch, the Data Processing and Control Section will return a copy of AD010 (daily diagnostics) and any invoices not processed by Accounting. Vendor’s should adjust their batch total by the amount of returned invoices. After correcting, the returned invoices should be combined in another batch and submitted to Accounting. An additional record of credits should be maintained in order to tie the total adjusted batch balance to the current month’s net activity on the AM091. (See Exhibit 17 for example reconciliation.)

9.08 Invoices may be rejected for the following reasons:

a. Incomplete information

b. Food sales to subsidiary ledger 1, 2, 4 or 5. Food sales can be made to subsidiary ledger 3, 6 or 9.

c. Violations of State Senate Bill 115. Vendor accounts in subsidiary ledger 3, 6 or 9 may not sell to customer accounts in Agency 1, subsidiary ledger 1, 2, 4 or 5. Exception is made for purchases from the bookstore.

d. State appropriations (2-1-XXXXX and 3-1-1XXXX) paying its own agency

e. State appropriations (2-1-XXXXX and 3-1-1XXXX) using revenue subcode

f. Invalid combination of vendor/customer subcodes. Normally the vendor account should use a revenue subcode and the customer account an expenditure subcode.

9.09 If the information on the invoice does not agree with the charges (or credit) on the AM091 report, please contact the Data Processing and Control Section of Accounting, X7528.

Miscellaneous Fiscal Items

Budgets
10.01 FAS has the flexibility to accept budgets from any department. However, Accounting will monitor only budgeted fund accounts (subsidiary ledger 1) and stores and services operations (subsidiary ledger 2) for over-budget situations. The Director of the Budget is responsible for the maintenance of these budgets.

10.02 Grants and Contracts Financial Administration will monitor and maintain all sponsored agreements budgets.

10.03 All Plant Fund projects are required to submit a budget when the account is requested. For additional information, contact the Plant Fund Accountant in the Pre-Audit Section of the Accounting Department.

10.04 All other departments which wish to input a budget for reporting purposes only should complete the budget form (Exhibit 18) and forward it to the Pre-Audit Section of the Accounting Department. Forms are available from that office.

Deposits
10.05 Deposits are administered by the Bursar’s Office. Instructions concerning deposits should be directed to that office. The Comptroller’s Office will monitor deposits from the source of funds characteristics. Funds deposited into an account must be in conformity with the written request authorizing that account and for the purpose(s) stated thereon.

Encumbering Of Funds
10.06 With the exception of wage payments, travel, campus vendor purchases, utilities, and delegated purchasing authority commitments, all funds must be encumbered prior to expenditure. Fast pay purchases will not be encumbered on the University records, but a log of commitments must be kept by the department. There are two documents which encumber funds. The Personnel Action form encumbers personnel services except for wages and honorariums. The Requisition encumbers all other commitments. Purchasing policies require strict adherence. Consult the Purchasing Department for applicable rules and regulations. Requisitions are entered against the budget allocations and have the function of “reserving” or encumbering funds for a particular purpose. See Purchasing policies and procedures for instructions on preparing a requi- sition.

Imprest Cash Funds
10.07 The University is authorized to maintain Imprest Cash Funds as approved by the University Board of Regents and the State Director of Finance. Imprest cash funds must be approved by the Comptroller.

10.08 Departmental imprest cash funds are authorized only upon the basis of formal application submitted to and approved by the Comptroller. Such advances may be withdrawn from the University Imprest Cash Fund or from operations. A request form (Exhibit 19) is available from the Pre-Audit Section of Accounting.

10.09 Funds advanced for use as an imprest cash fund are to be deposited in a reputable bank in the immediate locality if the fund is $50 or over. Funds for lessor amounts may be held, if properly secured, in the operating area. Payments from the fund are to be made by prenumbered checks drawn and signed by the designated custodian of the fund, or if not held in a bank, properly signed receipts must be utilized to document the payments. See Exhibit 13 for receipt form.

10.10 Payments from the fund may be made only for the following items:

a. Amounts paid to local vendors, excluding OSU departments, where such amounts are so small and numerous that the cost of paying by separate requisition and claim would be prohibitive. (Where possible, payments to local vendors should be made by the month rather than by current payments.)

b. Freight bills

c. Fees for special services—example: casual labor

d. C.O.D. charges

The following items are not to be paid from the imprest cash fund:

a. Utility bills, including telephone bills

b. Travel claims

c. Monthly motor vehicle service bills

d. Any claim exceeding $25 unless otherwise qualified by the above regulations or approved by the Comptroller under special conditions

e. Postage

f. Payments due to any OSU department or employee

No imprest cash fund may be used as a change fund.

10.11 Each imprest cash fund will be in the custody of one person. This person will be known as the custodian. The custodian shall sign all checks written for payments from the fund and be responsible for proper maintenance of the account. His or her duties shall include the securing of proper receipts for payments from the fund, the maintenance of an accurate checkbook balance at all times, and monthly reconciliation between the checkbook balance and bank balance. If necessary, the custodian may delegate other individuals to sign checks. However, in such circumstances, the official custodian is still solely responsible for the safekeeping and proper administration of the imprest cash fund.

10.12 In accordance with requirements established by the Office of State Finance, a special receipt form has been adopted. This form is available at the University Bookstore at a minimal cost. See Exhibit 13.

10.13 Receipts as described above will be filed with the department head for approval and processing for reimbursement. Receipts for reimbursement should be submitted at least once monthly. If payments from the fund deplete its balance to a low level within a month, reimbursement should be made more often. The custodian, on receipt of the reimbursement check, will deposit the check in the bank account provided for the imprest cash fund or cash the check and replenish the fund.

10.14 The custodian of the fund shall be responsible for reconciliation of the checkbook balance with the bank statement and shall file the reconciliation with the department head monthly.

10.15 The department head shall be responsible for preparation of the monthly imprest cash balance sheet reconciling the total advances with funds accounted for in the imprest cash fund. A file should be maintained on each imprest cash fund in operation in the department or outlying stations, consisting of the monthly reconciliation and balance sheet statements, copies of reimbursement requisitions, and claims and bank statements of the imprest cash fund.

10.16 Immediately prior to resignation or discontinuance of services of any custodian, a reconciliation shall be made between the checkbook and the bank balance, and a balance sheet made of the imprest cash fund before a new custodian is assigned the responsibility of operating the imprest cash fund. The custodian is to request the Department of Internal Audits to verify the count and the reconciliation.

10.17 A receipt shall be obtained from the new custodian for the imprest cash fund assets as acceptance of responsibility and accountability of the fund. At this time a new bank signature card should be signed by the new custodian and filed with the bank. The Pre-Audit Section of Accounting should also be notified so that the necessary records can be updated.

Change Funds
10.18 Departmental change funds may be authorized by securing formal application forms from the Pre-Audit Section of Accounting and filing the completed forms with the Comptroller’s Office. The application must be approved by the Comptroller prior to the advance of funds. Advances for change funds are drawn from the General University Change Fund for all departmental requests except those from Residence Halls, Auxiliary Enterprises, and Student Activities. Advances to these functional areas may be drawn from operating funds on formal application with the Comptroller.

10.19 Change funds are provided to departmental or functional areas which are required to make cash collections during their normal operations. The purpose of the fund is to provide change when making sales or collection without disturbing funds collected from sales or due accounts.

10.20 The only authorized expenditure from the fund is the repayment of funds created by overpayment or erroneous billings. The refund will be made only when a formal refund slip properly authorized is submitted to the cashier for payment. On receipt of the refund, the payee must give proper identification and sign the refund receipt as evidence payment has been made.

10.21 Each authorized advance of a change fund is to be placed in the custody of one employee. This individual is known as the custodian of the change fund. The custodian is accountable and responsible for the security and composition of the fund. The custodian is also responsible to approve any advances or payments from the fund and to secure the receipts necessary to reimburse the fund to the full authorized level. Change funds should never be commingled with imprest cash funds nor should they in any instance be used as an imprest cash fund.

10.22 Receipts covering amounts paid from the change fund must be attached to and support the reimbursement requistion when drawn. Reimbursement requisitions should be filed as often as needed to keep the change fund at its authorized level. The custodian, on receipt of the reimbursement check, will return it to the change fund.

10.23 A reconciliation should be made daily by the custodian of the change fund to verify the composition of the fund and that the fund constitutes the full amount of the authorized advance. If advances are made to other employees in the department, the custodian should require the recipients to verify the amount of their advances also.

10.24 Immediately prior to the separation of employment the custodian should request the Department of Internal Audits to peform a count of the fund to verify that it constitutes the full amount authorized. When this step has been completed the new custodian is to issue the old custodian a receipt for the fund and notify the Pre-Audit Section of Accounting who will complete the necessary transfer for accounting records.

10.25 When the need for an imprest cash or change fund ceases, the custodian is to return the advance to the Pre-Audit Section of Accounting.

Transfer of Funds
10.26 Any request to transfer funds within the University should be made in writing to the Comproller. Certain restrictions prevent the transfer of monies to/from certain funds. The department whose funds are being decreased must approve the request. A notice of when funds have been transferred will be mailed to the departments involved. If you have any questions, contact the Comptroller.

Travel

11.01 The responsibility for preparation of Travel Vouchers is assigned to individual departments. The Travel Section of the Accounting Department is responsible for review and processing of the Travel Voucher.

11.02 The objective of the Travel Section, as a service function of the Univeristy, is to secure full reimbursement for travel expenses for each employee within the limits allowed by the State Travel Reimbursement Act and the policies set forth by the administration of Oklahoma State University.

11.03 As an aid to employees in complying with requirements of the State Travel Reimbursement Act, these regulations have been prepared to set forth the information necessary to procure reimbursement. Employees will find it helpful to study requirements carefully.

11.04 Even though great care has been exercised to cover all situations, problems may still arise. In such cases, the employee should contact the Travel Section of the Accounting Department prior to expenditure of personal funds.

11.05 The laws governing official University travel are made by the Legislature of the State of Oklahoma, except for the requirement for approval of Out-Of-State Travel Requests, which is by the President of the University, and the O.S.U. Board of Regents.

11.06 There are other University policies pertaining to official University travel which are made by the President. These policies are in the interest of sound business management and in no way usurp employee rights as set forth by the Legislature.

11.07 University employees traveling on authorized state business and other persons performing substantial and necessary services to the State of Oklahoma may be reimbursed for expenses incurred under the provisions of the State Travel Reimbursement Act.

11.08 Travel within Oklahoma must be authorized by the department or division head. No formal written request is necessary unless required by the department head, dean, or director.

11.09 Travel outside of Oklahoma is restricted by state law to personnel who perform policy making, professional, technical, supervisory, or administrative duties. All travel outside of Oklahoma must receive prior approval by the proper administrative officer. This approval is obtained via an Out-of-State Travel Request and Airline Ticket Requisition.

11.10 All Travel outside the 48 contiguous states, in addition to the previously mentioned approval requirement, must receive prior approval by the OSU Board of Regents and, if reimbursement is to be made from a federal grant or contract, must receive prior approval by the appropriate federal agency.

11.11 Out of State Travel Requests should be submitted to the proper administrative office with sufficient time allowed for approval. Trips outside of Oklahoma should not be undertaken by any employee without the required prior approval unless the employee elects to travel at his or her own risk of reimbursement.

11.12 All travel within the State of Oklahoma is subject to in-state travel rates and regulations. This includes individuals traveling into Oklahoma from out-of-state. All travel outside the State of Oklahoma, including out-of-country travel, is subject to out-of-state rates and regulations.

11.13 Some grants or contracts may include provisions for payment of actual and necessary per diem (subsistence) cost, transportation cost, and other miscellaneous travel expenses that are in excess of those normally allowed under the State Travel Reimbursement Act. Payment of these expenses in excess of the State limits is allowed provided:

a. The higher rates are specifically allowed in a contract or grant.

b. The Contract and Grant Travel Certification on the reverse side of the Travel Voucher is completed.

If the contract or grant does not specifically provide for travel rates other than the State of Oklahoma rates, then all travel reimbursement will be made according to the State of Oklahoma rates.

Out-of-State Travel Request
11.14 The Out-of-State Travel Request and Airline Ticket Requisition is a dual-purpose form. First, it is the document through which prior approval is obtained for all travel outside of Oklahoma. Therefore, one form must be completed for every trip outside of Oklahoma. Second, it is the document used to purchase an airline ticket if that airline ticket is to be billed directly to OSU. The airline ticket may be billed directly to OSU for employees only. Non-employees must purchase their own tickets and file Travel Vouchers for reimbursement. If no airline ticket is purchased, or if the airline ticket is not billed directly to OSU, then Sections 13, 14, and 15 of the form should be omitted.

11.15 The following instructions are to be used to complete the Out of State Travel Request and Airline Ticket Requisition (refer to Exhibit 20):

(1) Enter the travel requisition number. This number is obtained from the Travel Voucher that will be used to claim reimbursement. If no Travel Voucher will be filed, obtain a jacket number from the Travel Section in the Accounting Department.

(2) Enter the total of all estimated expenses, excluding the airline ticket if billed directly to OSU. If the employee is purchasing the airline ticket, enter estimated cost under transportation.

(3) Enter the estimated cost of the airline ticket to be billed directly to OSU.

(4) Enter the total of items 2 and 3.

(5) Enter the employee’s name, title, and social security number.

(6) Enter the title of the account to be charged.

(7) Enter the complete 11-digit account number to be charged.

(8) Enter the state funding information (refer to Section 2.04).

(9) Enter the nature of official business. Include in this section the time the first meeting started and last meeting ended.

(10) Enter the destination and dates of the trip.

(11) Applicant must sign and date the form.

(12) Five copies of the Out-of-State Travel Request must be submitted to the appropriate department head, dean, director, and/or vice president for approval. Copy 5 is retained by the office making final approval. Two administrative signatures, one of which must be a dean or vice president, are required on all Out-of-State Travel Requests. The dean/director will provide the final signature on Out-of-State Travel Requests for less than one week’s duration, with the following exceptions:

(a) The appropriate vice president will provide the final signature on the following requests from sources other than state funds (other than ledger 1 accounts):

(1) Blanket authorization for travel.

(2) Out-of-State Travel Requests in excess of one week’s duration.

(b) The appropriate vice president will provide the final signature on the following requests, regardless of funding:

(1) Travel requests for more than three employees attending the same meeting, seminar, etc.

(2) Travel requests for persons reporting directly to the vice president.

(c) The President will provide the final signature on the following requests from state funds (ledger 1 accounts):

(1) Blanket authorization for travel.

(2) Travel requests in excess of one week’s duration.

(3) Unusual requsts which in the vice president’s opinion should be reviewed by the President.

(d) The President will provide final signature on requests for persons reporting directly to him, regardless of funding.

(e) The Board of Regents will continue to approve all out-of-country travel requests (interpreted to mean travel outside the 48 contiguous states).

(13) Copies 1 through 4 are returned to the employee. If an airline ticket is to be billed directly to OSU, the employee takes all four copies of this form to the vendor to order the ticket. The vendor completes this portion.

(14) When the ticket is picked up from the travel agent, this line must be signed acknowledging receipt of the ticket. Copy 4 of the form is returned to the employee for later certification (refer to Section 15, below).

(15) Upon completion of the trip, the employee must sign this certifi-cation and attach the form to the Travel Voucher. Include the customer copy of the airline ticket with this form. State procedures require the furnishing of the certification within 10 days of completion of the flight.

11.16 Should it become necessary to return an airline ticket for a refund, be certain to obtain a receipt from the travel agency or airline. The receipt should contain: (1) airline ticket number, (2) Travel Voucher number, (3) refund amount, (4) person’s name for whom ticket was purchased, (5) name of travel agency or airline receiving the ticket, and (6) signature of person receiving returned ticket. Forward the receipt to the Travel Section of the Accounting Department, 304 Whitehurst. We suggest that you retain a copy for your records.

Travel Voucher
11.17 Travel Vouchers must be typed.

11.18 More than one trip within Oklahoma may be combined on the same Travel Voucher, as long as the total number of days in travel status is 31 or less. If any trip exceeds 31 days, the claim must be split among vouchers so that each voucher covers no more than 31 days.

11.19 Separate Travel Vouchers must be used for each trip outside of Oklahoma. Each Travel Voucher may only cover 31 days or less. If a trip exceeds 31 days, the claim must be split among vouchers so that each voucher covers no more than 31 days.

11.20 The following instructions are to be used to complete the Travel Voucher (refer to Exhibit 21):

(1) Enter the claimant’s name and address (campus information if possible).

(2) Indicate the instructions for the handling of the warrant:

(a) Mail check to off-campus address (checks will not be mailed on campus).

(b) Mail check to bank. The Travel Section must have on file a Travel Bank Card (refer to Exhibit 22) if the check is to be mailed to the bank.

(c) Hold check - mail remittance copy. The remittance copy will be mailed to the address listed in item 1. Upon receipt of the remittance copy, the check may be picked up at the Bursar’s Office.

(3) Enter the claimant’s social security number.

(4) Enter the name and campus extension of the person preparing the Travel Voucher. This should be someone who can be contacted about questions or problems with the Travel Voucher.

(5) Enter the purpose of the trip. For the claimant who is not a state employee, enter a description of the services performed.

(6) Enter the date that the Travel Voucher is typed.

(7) Enter the title of the account to be charged. If more than one account is to be charged, enter “listed.”

(8) Enter the complete 11-digit account number to be charged. The first two digits of the account number are the agency and ledger, respectively. The agency and ledger may not be “listed.” The next five digits of the account number are the department. If more than one department within the same agency and ledger is to be charged, enter “listed” under “Dept” and list the department codes in the body of the Travel Voucher with their corresponding object codes and amounts. The last four digits of the account number are the subcode. Refer to Exhibit 2 for a listing of subcodes to be entered. If more than one subcode is to be charged, enter “listed” under “subcode” and list the subcodes in the body of the Travel Voucher with their corresponding object codes and amounts.

(9) Enter the state funding information (refer to Section 2.04).

(10) Enter the total amount allowed under the State Travel Reimbursement Act. This amount may be less than the actual amount spent by the claimant.

(11) Enter the appropriate 4-digit object codes with their corresponding total amounts. The first digit of the object code is the function designation. For function designations in subsidiary ledger 1, see Section 4.12 to 4.14.Functional designations for all other ledgers are 0. The last 3 digits are the object code. Refer to Exhibit 2 for a listing of object codes to be entered.

(12) Indicate whether the claimant is a state employee.

(13) If a vehicle is used, indicate whether it is state-owned. One box must be checked if a vehicle is used. If the vehicle is not state-owned, enter the license number.

(14) Enter the date and time the first meeting began and the last meeting ended.

(15) Indicate whether the hotel or motel was designated by the sponsor of the conference as the conference site.

(16) Enter all points visited on official business only. For example, on a trip from Stillwater to New York by way of Tulsa and Chicago, with official business in New York only, enter “Stillwater-New York-Stillwater.”

(17) Enter the dates of arrival and departure in official travel status for all points listed in item 16. Official travel status may not begin more than 24 hours before or end more than 24 hours after the objective of the trip.

(18) If mileage is claimed for a personal vehicle, enter under “Map” the distance in the latest Transportation Commission road map. This distance may be obtained by calling the Travel Section in the Accounting Department. Enter under “Vicinity” the local miles traveled on official business. Excessive vicinity miles must be justified. (Refer to item 25 for guidelines on the use of personal vehicles.)

(19) Enter the exact time that the official travel began and ended. Official travel may not begin more than 24 hours before or end more than 24 hours after the objective of the trip.

(20) Enter the total number of days and hours of official travel status.

(21) Enter the total amount of per diem (meals) claimed.

(a) Per diem is based on ¼ days for any trip of 10 hours or more. If the claimant is in travel status 10 hours or more, and leaves before 7:00 a.m. or returns after 7:00 p.m., ¼ of the daily per diem allowance may be claimed. No per diem reimbursement is allowed for trips of less than 10 hours. Refer to Section 11.26 for per diem reimbursement rates.

(b) In lieu of reimbursement for meals and lodging, a claimant may be reimbursed a per diem allowance based on ¼ days. This per diem allowance may not be claimed for any trip of that does not extend overnight. Refer to Section 11.26 for per diem reimbursement rates.

TIME IN TRAVEL STATUS ALLOWABLE QUARTERS

Less than 10 hours No per diem

10 hrs. to 12 hrs. 1 quarter

(leaving before 7:00 a.m. or

returning after 7:00 p.m.)

12 hrs. to 15 hrs. 2 quarters

Over 15 hrs. to 21 hrs. 3 quarters

Over 21 hrs. to 1 day 3 hrs. 4 quarters

Over 1 day 3 hrs. to 1 day 9 hrs. 5 quarters

Over 1 day 9 hrs. to 1 day 15 hrs. 6 quarters

(22) Enter the total amount of lodging claimed. Lodging is reimbursed on an actual cost basis up to a maximum of the current reimbursement rate. (Refer to Section 11.26 for lodging reimbursement rates.) List only the total reimbursable cost of the room for each night claimed. Do not list other charges, such as phone, restaurant, etc., in this space.

(a) In certain areas, a higher rate of reimbursement is allowed. (Refer to Section 11.26 for the high rate lodging reimbursement rate.) The special high rate areas are:

Within Oklahoma -

Beckham County

Caddo County

Custer County

Oklahoma County

Roger Mills County

Tulsa County

Outside of Oklahoma -

Anchorage, AK

Atlanta, GA

Baltimore, MD

Boston, MA, including all locations within Middlesex, Norfolk, and Suffolk Counties

Chicago, IL, including all locations within Lake and Cook Counties

Dallas and Fort Worth, TX, including all locations within Dallas and Tarrant Counties

Denver, CO, including all locations within Denver, Adams, Arapahoe, and Jefferson Counties

Detroit, MI

Honolulu, HI

Houston, TX, including all locations within the corporate limits of Houston

Kansas City, KS

Kansas City, MO

Los Angeles, CA, including all locations within Los Angeles, Orange, and Ventura Counties

Miami, FL, including all locations within Dade, Broward, Palm Beach, and Monroe Counties

Minneapolis-St. Paul, MN, including all locations within Anoka, Hennepin, and Ramsey Counties

New Orleans, LA, including all locations within Jefferson, Orleans, Plaquemines, and St. Bernard Parishes

New York, NY, including all locations within the boroughs of the Bronx, Brooklyn, Manhattan, Queens, and Staten Island, and the counties of Nassau and Suffolk

Newark, NJ, including all locations within Bergen, Essex, Hudson, Passaic, and Union Counties

Philadelphia, PA, including all locations within Philadelphia and Bala Cynwyd, PA

Pittsburgh, PA

St. Louis, MO

San Diego, CA, including all locations within San Diego County

San Francisco and Oakland, CA, including all locations within San Francisco and Alameda Counties

San Jose, CA, including all locations within Santa Clara County

Seattle, WA, including all locations within King County

Washington, DC, including all locations within the corporate limits of Washington, DC, the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington, Loudon, and Fairfax in Virginia, and the counties of Montgomery and Prince Georges in Maryland

(b) The lodging receipt for one of the preceding high rate areas must bear sufficient information to identify the high rate area. If the vendor’s receipt does not sufficiently identify the public lodging place as being in one of the previously named cities, counties, or parishes, the claimant must enter the following certification on the lodging receipt:

I certify the public lodging place named by this receipt is located in the City of County of State of .

Signature of Claimant

For example, if the claimant stayed in a suburb of Washing- ton, DC, that is in the county of Fairfax, Virginia, the address may not read “Washington, DC.”In such cases, the preceding certification is needed.

(c) Receipts issued by the hotel, motel, or other public lodging place must accompany the Travel Voucher. Credit card receipts alone are not acceptable. The receipt must indicate that it is paid, or a credit card receipt or cancelled check must be included for this purpose.

(d) The single rate will be allowed when a claimant stays in a hotel or motel that is designated by the sponsor of the conference as the conference site when the claimant is a state employee or official. In these cases, item 15 should be checked “yes.”

(e) If the sponsor of the conference has designated a hotel or motel as the conference site, and the claimant chooses to acquire less expensive lodging at another hotel or motel, the claimant will be reimbursed the actual lodging expense not to exceed the single rate at the designated hotel. In this case, local transportation costs incurred traveling between the designated hotel and the optional lodging place will not be reimbursed.

(f) If the claimant shares a room with one or more other persons, the amount to be claimed will depond upon whether the other person(s) will be claiming reimbursement. If the other person(s) will be claiming reimbursement, the cost must be divided equally among them. If the other person(s) will not be claiming reimbursement, the single rate will be allowed.

However, claimant is still limited to actual cost. If claimant paid less than single rate (for example, if claimant shared a room with a person from another University and they split the bill), actual cost is all that can be claimed.

(23) Enter the total of items 21 and 22.

(a) Per diem (meals) and lodging are limited by state law to the claimant and may be claimed for only one person on any Travel Voucher. No per diem or lodging may be allowed any employee at his or her official station. No allowance may be made for official guests or for entertainment.

(b) Reimbursement for per diem and lodging shall not begin more than 24 hours before or continue more than 24 hours after the objective of the trip. If meals and lodging are furnished as a package plan, reimbursement may be based upon a receipt, but at a daily rate not to exceed the combined reimbursement rates for per diem and lodging (refer to Section 11.26 for these rates).

(24) Enter totals for columns 20 through 23.

(25) If mileage is claimed, enter:

(a) the total miles claimed (from column 18),

(b) the mileage rate (refer to Section 11.26), and

(c) the total amount claimed (item “a” multiplied by item “b”).

The mileage rate must cover all costs in connection with the operation of the vehicle. (Fuel, repairs, etc., will not be reimbursed.) Reimbursement for personal vehicles within Oklahoma will be allowed only if no University-owned vehicle is available. Reimbursement for rental cars within Oklahoma shall not exceed the mileage rate for personal vehicles. Travel within Oklahoma by privately-owned or chartered airplane may be reimbursed in an amount which, when added to per diem and lodging for that trip, does not exceed the equivalent of automobile mileage plus per diem and lodging had a privately-owned automobile been used for the trip. The following guidelines apply to the use of personal vehicles outside of Oklahoma:

(a) Personal cars are to be used only when it is economical or advantageous to the state, and University-owned cars are not available. If claimant uses a personal car because it is economical or advantageous to the state, clear comparisons must be shown to justify the claim for mileage instead of airfare.

(b) Reimbursement for transportation will be allowed for the lesser amount of coach airfare or the current mileage rate by the most direct route. If mileage is claimed, per diem and lodging will not be allowed for any greater length of time than would have been required for travel by air. If the claimant elects to take a personal vehicle, even though airfare is more economical, airfare must be claimed in lieu of mileage. This amount would be claimed in item 26.

(c) For travel outside of Oklahoma by two or more official passengers in one personal car, mileage reimbursement will be allowed only to the car owner for the current mileage rate by the most direct highway mileage, so long as such amount does not exceed the combined coach airfares by the most direct route for all official passengers.

(d) For travel outside of Oklahoma by personal vehicle, normal full capacity must be used for official passengers for each vehicle before mileage will be allowed for additional vehicles. Primary responsibility for discretion in this respect must be placed on the department head. The maximum allowable rate may be prorated between two or more personal vehicles.

(e) If a personal car is used for transportation to points of boarding public carriers, such as to a railway station or airports in Tulsa or Oklahoma City, mileage is reimbursable for one round trip only.

(26) If public transportation is claimed, enter the mode of transportation used and the amount claimed. Receipts must be attached for all public transportation claimed. Costs to be entered here include commercial airlines, railways, buses, and other usual means of public transportation.

(a) Transportation costs outside of Oklahoma may not exceed the cost of coach airfare. First class fare will be allowed only on the basis of a certification that coach class was not available. If a claim for airfare includes any travel other than directly to and from the points of official business, and due to discounts (such as excursion fares) the total is less than coach airfare, clear comparisons must be shown to justify the claim.

(b) First class fare for railway plus necessary lower berth or roomette is allowable, but reimbursement may not exceed coach airfare.

(c) If the claimant elects to take a personal vehicle, even though airfare is more economical, airfare must be claimed in lieu of mileage. The amount of the airfare would be entered here.

(27) Enter the total amount claimed in item 26.

(28) Enter itemized local transportation costs on the appropriate lines. Reimbursement is subject to the following provisions:

(a) Taxicab fares within Oklahoma will be reimbursed only upon justification as to the necessity for their use. Local transportation costs incurred during travel outside of Oklahoma may be reimbursed on the basis of an itemization of such costs.

(b) The actual cost of renting a vehicle outside of Oklahoma is reimbursable. The license number of the vehicle must appear on the rental agreement. If the rental agreement states that gasoline is not included, the claimant may be reimbursed for gasoline purchased by submitting the gasoline receipt. The license number of the vehicle must appear on the receipt.

(c) Car rental credit cards in the name of Oklahoma State University have been obtained by the Business Manager and disbursed to the department heads, deans, and division heads. Each department, college, or division is responsible for the control and issuance of credit cards to employees. The credit card should be obtained from the department head, dean, or division head. Upon completion of the travel, the credit card and all receipts should be returned to the department head, dean, or division head.The use of rental cars is intended primarily for travel outside of Oklahoma where local transportation is not feasible.

(29) Enter itemized miscellaneous costs on the appropriate lines. Reimbursement is subject to the following provisions:

(a) Required registration fees for official conferences, meetings, programs, etc., may be reimbursed for reasonable amounts based upon written receipts. However, the claimant must determine and exclude the value of any luncheons, banquets, or other food service included in the registration charges. All food charges must be classified as per diem. The claimant will be expected to provide any requested explanation or support of the amount paid for registration fees. The state does not reimburse membership fees or dues.

(b) Telephone expenses incurred during travel within Oklahoma will be reimbursed only upon justification for their use. Telephone expenses incurred during travel outside of Oklahoma must be itemized.

(c) Expenses incurred for parking and turnpike tolls during official travel must be itemized.

(d) Expenses in connection with a University-owned vehicle, such as repairs or fuel, will be reimbursed if receipts are attached to the Travel Voucher.

(e) Expenses incurred for miscellaneous supplies will be reimbursed only upon justification for their purchase. Receipts must be attached to the Travel Voucher.

(30) Enter the total of amounts claimed in item 29.

(31) Enter the total of amounts claimed in item 28.

(32) Enter the total of all amounts claimed. This should agree with item 10, and with the total of all object code amounts in item 11.

(33) Type claimant’s name.

(34) Claimant must sign before a Notary Public.

(35) Notary Public completes this portion.

(36) If the reimbursement is to be split between Travel Vouchers, enter the Travel Voucher numbers of all other Travel Vouchers filed for this trip.

(37) Approving department head must sign and date the Travel Voucher.

(38) The dean, director, and/or vice president must sign and date the Travel Voucher.

11.21 Attach the following to the Travel Voucher:

(a) All receipts required for reimbursement (Refer to Section 11.25 for a list of required receipts.)

(b) Copy 4 of the Out of State Travel Request and Airline Ticket Requisition with the certification section completed, as well as the customer copy of the airline ticket. (Refer to Section 11.15 for more details.)

(c) A memo of explanation if the amount claimed on the Travel Voucher exceeds the amount approved on the Out-of-State Travel Request and Airline Ticket Requisition.

11.22 Submit four copies of the Travel Voucher to the Travel Section of the Accounting Department. Routing of the Travel Vouchers should be through the department head, to the dean, director, vice president, and/or President, as appropriate, then directly to the Travel Section.

11.23 Reimbursement checks may ordinarily be expected within eight to fifteen working days following the receipt of the Travel Voucher by the Travel Section.

11.24 Notification of reimbursement will be made in accordance with the instructions given in item 2 of the Travel Voucher.

11.25 Required Receipts - Receipts are required for all reimbursements claimed for the following expenses and must be attached to the Travel Voucher:

a. Commercial airlines - Travel Vouchers claiming reimbursement for commercial airlines must be accompanied by the passenger’s duplicate ticket or other airline receipt which includes information as to class accommodations, departing flight, and returning flight. If for any reason there is a change in flight plans which requires a reissuing of the airline ticket, the airline usually retains the original ticket and issues a new ticket which shows only the corrected flight information. If the corrected flight is on returning, then the claimant has lost the departure flight information which is required in order to successfully process the Travel Voucher. Therefore, if for any reason there is a change in tickets, the claimant must be sure to retain the customer’s copy of the original ticket and all other tickets. Credit card receipts will not be accepted.

b. Other public carrier - The standard trip ticket receipt for railway, pullman, bus, or other public carrier must be attached to the Travel Voucher for reimbursement. (Taxi or limousine service receipts are not required.)

c. Leased or rented automobiles - The standard receipt form which indicates miles traveled must be presented.

d. University-owned vehicles - Repairs, fuel, or towing receipts must be submitted with the Travel Voucher to obtain reimbursement.

e. Lodging - The standard paid statement for lodging costs for hotel, motel, or other public lodging place must be attached to the Travel Voucher. The receipt must include the claimant’s name, date(s) of occupancy, name of the motel, name of the town, and the room rate per night. Credit card receipts will not be accepted.

f. Registration fees - Receipts for required registration fees are reimbursable, but the claimant must exclude the value of food costs included in the registration charges. All food charges must be classified as per diem.

g. Other miscellaneous expenses - Receipts for expenses such as incidental supplies or publications must be presented.

11.26 Rates of reimbursement are as follows:

Type of Expenditure Within Oklahoma Outside Oklahoma

Mileage $ .22 per mile $ .22 per mile

Per diem 4.50 per ¼ day 6.00 per ¼ day

Lodging* 28.00 per night 28.00 per night

Lodging - high rate* 35.00 per night 45.00 per night

Lodging at designated

conference site Single rate Single rate

Combined per diem and

lodging* 46.00 per 24 hrs. 52.00 per 24 hrs.

Combined per diem and

lodging - high rate* 53.00 per 24 hrs. 69.00 per 24 hrs.

Per diem allowance in

lieu of meals and

lodging reimbursement* 7.00 per ¼ day 8.50 per ¼ day

*These rates are maximums.If the claimant spends less, reimbursement is limited to actual cost.

Revised:November, 1983 June, 1984