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

Administrative Practice Letters

INDEX (updated 9/08/09)

 

SECTION I - Accounting

  1. Prepaid Expenses and Deferred Revenues
  2. Unrelated Business Income Taxes (UBIT)
  3. Currently 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. Currently unassigned
  5. Internal Audit Services
  6. Auxiliary Enterprises
  7. Currently unassigned
  8. Debt Policy


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. Delegation of Authority to Approve Financial Transactions
  6. Currently unassigned
  7. Residency Guidelines
  8. Moving Expenses
  9. Accepting Electronic Payments and Refunds (not available for viewing at this time)
  10. Reporting Workplace Wrongdoing


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 Technology Acceptable Use
  3. Information Security
  4. Strong Passwords

SECTION VII - Procurement

  1. 1.  Purchasing Procedures FAQ 
    2.  UMS Purchasing Procedures
  2. Procurement Standards of Conduct
  3. Purchasing Cards
  4. Cellular Telephone Acquisition and Use
  5. Sales Tax
  6. Currently unassigned
  7. Currently unassigned
  8. Determining Employee vs. Independent Contractor Status
  9. Allowable Costs (not available for viewing at this time)


SECTION VIII - Sponsored Programs

  1. Cost Sharing
  2. Restricted Expendable Funds Guidelines
  3. Direct Charging of Expenses
  4. Subrecipient Monitoring
  5. Effort Certification
  6. Currently unassigned
  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. Tuition, Room and Board, and Fee Refunds
  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. Currently unassigned
  9. Federal Financial Aid Programs
  10. Currently unassigned