Maine's Public Universities - University of Maine System
Life the way it should be

Administrative Practice Letters

Note: Official copies of APL's are on file in the Office of Finance and Administration, 16 Central Street, Bangor, ME 04401.  For questions, please call (207) 973-3350.

INDEX (updated 2/01/2013)

 

SECTION I - Accounting

  1. Prepaid Expenses and Deferred Revenues
  2. Unrelated Business Income Taxes (UBIT)
  3. unassigned
  4. Cash Management Training
  5. Petty Cash
  6. Cash Collections Procedures
  7. General Accounting for Capital Assets
    1. FAQ
    2. APL text

   
SECTION II - Asset Management

  1. Facilities Procedures
  2. Motor Vehicle Administration and Guidelines
  3. Withholding and Reporting for Personal Use of Employer Provided Vehicles
  4. Waste Reduction and Recycling
  5. Safety and Environmental Management System
  6. Sale or Lease of Real Property to Third Parties
  7. Acquisition of Real Property Through Purchase, Gift, Lease, or License

  8. Procedures for Obtaining Design and Contracting Services for Capital Construction Projects
  9. Information Technology in Capital Projects

SECTION III - Finance

  1. Institutionally Designated Account Guidelines
  2. Funding Major Equipment Encumbrances at Year End
  3. System Internal Loans
  4. unassigned
  5. Internal Audit Services
  6. Auxiliary Enterprises
  7. unassigned
  8. Debt Policy
  9. Tax-Exempt Debt Compliance


SECTION IV - General Administration

  1. Accessibility of University Programs, Services and Facilities
  2. Travel and Expense Procedures
  3. Signature Authority
  4. Record Retention Practices
  5. Responsibility and Authority for GL Activity
  6. Credit/Debit Card Standards
  7. Residency Guidelines
  8. Moving Expenses
  9. Use of University Funds
  10. Reporting Workplace Wrongdoing
  11. Availability of Nutrition Information at Student Dining Services
  12. Reserved


SECTION V - Gifts/Investments

  1. Gifts of Stocks/Bonds
  2. Gift Administration
  3. IRS Required Forms for Gifts to the University and Receipt of Cash in Excess of $10,000
  4. Charitable Gift Annuities
  5. Tax-Sheltered Annuity Guidelines


SECTION VI- Information Technology

  1. Business Case Process for Information Technology Projects
  2. Information Security Incident Response
  3. Employee Protection of Data
  4. unassigned
  5. Network Services

SECTION VII - Procurement

  1. 1.  Repealed as of 9/7/12
    2.  UMS Purchasing Procedures
  2. Procurement Standards of Conduct
  3. Purchasing Cards
  4. Cellular Telephone Acquisition and Use
  5. Sales Tax
  6. unassigned
  7. unassigned
  8. Determining Employee vs. Independent Contractor Status


SECTION VIII - Sponsored Programs

  1. Cost Sharing
  2. Restricted Expendable Funds Guidelines
  3. Direct Charging of Expenses
  4. Subrecipient Monitoring
  5. Effort Certification
  6. Intercampus Sponsored Projects
  7. Program Income
  8. Compliance Monitoring Program
  9. Revision of Budget and Program Plans
  10. Financial Reporting
  11. Cost Transfers
  12. Closeout Procedures


SECTION IX - Student Financial

  1. Financial Adjustments - Tuition, Fees, and Room & Board
  2. Accounting Guidelines for Student Administered Funds
  3. Student Accounts Receivable – Collection and Write-Off Procedures
  4. Student Financial Appeal Process
  5. Payments to Nonresident Aliens
  6. Fee Collection – Non-University Organizations
  7. University of Maine System Tuition Waivers
  8. unassigned
  9. Federal Financial Aid Programs
  10. unassigned