What is an Administrative Practice Letter (APL)?

An APL outlines the procedures for implementing a policy, providing guidance and consistency to administrative practices across the University of Maine System (UMS).

An APL is a document that defines and establishes UMS procedures; and the standards, expectations, and required action(s) concerning those procedures. It differs from a University of Maine System Policy, which requires the approval of the Board of Trustees and outlines rules, guidelines, and protocols pertaining to UMS standard operating practice.  

Select a section below to expand it and view the APLs for that topic.

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 207-581-5846.

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

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 207-581-5846.

A. Repealed as of 7/1/17

B. Repealed as of 5/11/18

C. System Internal Loans

D. Payments to Noncitizens of the United States

E. Internal Audit Services

F. Auxiliary Enterprises

G. Unassigned

H. Debt Policy

I. Tax-Exempt Debt Compliance

J. Reserves and Other Categories of Unrestricted Net Position

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 207-581-5846.

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

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 207-581-5846.

A. University of Maine System Purchasing Procedures

B. Procurement Standards of Conduct

C. Purchasing Cards – REPEALED 4/1/2023

D. Cellular Telephone Acquisition, Use and Reimbursement

E. Sales Tax

F. Unassigned

G. Unassigned

H. Guidelines for Determining Employees or Independent Contractor Relationships