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A. Repealed as of 7/1/17

B. Repealed as of 5/11/18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. Unassigned

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

D. Cellular Telephone Acquisition, Use and Reimbursement

E. Sales Tax

F. Unassigned

G. Unassigned

H. Guidelines for Determining Employees or Independent Contractor Relationships