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Administrative Practice Letters

Note: The following Administrative Practice Letters have been reviewed by key constituents and approved by the Treasurer of the University of Maine System.  For questions, please call (207) 973-3350.

INDEX (updated 08/25/2014)

SECTION I – Accounting

A.  Prepaid Expenses and Deferred Revenues
B.  Unrelated Business Income Taxes (UBIT)
C.  Unassigned
D.  Cash Management Training
E.  Petty Cash
F.  Cash Collections Procedures
G.  General Accounting for Capital Assets

1.  FAQ
2.  APL text

SECTION II – Asset Management

A.  Facilities Procedures
B.  Motor Vehicle Administration and Guidelines
C.  Withholding and Reporting for Personal Use of Employer Provided Vehicles
D.  Waste Reduction and Recycling
E.  Safety and Environmental Management System
F.  Sale or Lease of Real Property to Third Parties
G.  Acquisition of Real Property Through Purchase, Gift, Lease, or License
H.  Procedures for Obtaining Design and Contracting Services for Capital Construction Projects
I.  Information Technology in Capital Projects

SECTION III – Finance

A.  Institutionally Designated Account Guidelines
B.  Funding Major Equipment Encumbrances at Year End
C.  System Internal Loans
D.  Unassigned
E.  Internal Audit Services
F.  Auxiliary Enterprises
G.  Unassigned
H.  Debt Policy
I.  Tax-Exempt Debt Compliance

SECTION IV – General Administration

A.  Accessibility of University Programs, Services, and Facilities
B.  Travel and Expense Procedures
C.  Signature Authority
D.  Record Retention Practices
E.  Responsibility and Authority for General Ledger Activity
F.  Credit/Debit Card Standards
G.  Residency Guidelines
H.  Moving Expense

1. Moving Expense Reimbursement Form

I.   Use of University Funds
J.  Reporting Workplace Wrongdoing
K.  Availability of Nutrition Information at Student Dining Services
L.  Reserved

SECTION V – Gifts/Investments

A.  Gifts of Stocks/Bonds
B.  Gift Administration
C.  IRS Required Forms for Gifts to the University and Receipt of Cash in Excess of $10,000
D.  Charitable Gift Annuities
E.  Tax Sheltered Annuity Guidelines

SECTION VI- Information Technology

A.  Business Case Process for Information Technology Projects
B.  Information Security Incident Response
C.  Employee Protection of Data
D.  CIO Waiver for IT Processes and Procurement
E.  Network Services
F.  Information Technology Project Management Office

SECTION VII – Procurement

A.  1. Repealed as of 9/7/12
2.  University of Maine System Purchasing Procedures
B.  Procurement Standards of Conduct
C.  Purchasing Cards
D.  Cellular Telephone Acquisition, Use and Reimbursement
E   Sales Tax
F.  Unassigned
G.  Unassigned
H. Guidelines for Determining Employees or Independent Contractor Relationships

SECTION VIII – Sponsored Programs

A.  Cost Sharing
B.  Restricted Expendable Funds Guidelines
C.  Direct Charging of Expenses
D.  Subrecipient Monitoring
E.  Effort Certification
F.  Inter-Campus Sponsored Projects
G.  Program Income
H.  Compliance Monitoring Program
I.   Revision of Budget and Program Plans
J.  Financial Reporting
K.  Cost Transfers
L.  Closeout Procedures

SECTION IX – Student Financial

A.  Financial Adjustments – Tuition, Fees, Room and Board
B.  Accounting Guidelines for Student Administered Funds
C.  Student Accounts Receivable
D.  Student Financial Appeal Process
E.  Payments to Nonresident Aliens

1.  Foreign National Information Form
2.  Interpretation of the IRS Laws Governing Nonresident Aliens
3.  TaxTreaties
4.  Form 8233, Exemption from Withholding on compensation for Independent Personal Services


F.  Fee Collection – Non-University Organizations
G.  University of Maine System Tuition Waivers
H.  Unassigned
I.   Federal Financial Aid Programs
J.   Unassigned