Section I – Accounting

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

Section II – Asset Management

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. 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

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A. Repealed as of 7/1/17

B. Repealed as of 5/11/18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

Section IV – General Administration

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. 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. Tuition Residency Classification

H. Moving Expense Reimbursement

1. Moving Expense Reimbursement Form

I. Use of University Funds

J. Reporting Workplace Wrongdoing

K. Availability of Nutrition Information at Student Dining Services

L. Security Surveillance Camera Policy

M. Data Governance

N. Health Insurance for Retirees and Former Employees on Long Term Disability

O. Time Reporting

Section V – Gifts/Investments

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

Section VI- Information Technology

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. 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

G. Information and Communication Technology Accessibility

H. Acceptable Use of Information and Information Systems

I. Data Classification

Section VII – Procurement

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

Section VIII – Sponsored Programs

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. 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

M. Participant Support

Section IX – Student Financial

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. 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 (PDF)

2. Interpretation of the IRS Laws Governing Nonresident Aliens

3. TaxTreaties

4. Form 8233, Exemption from Withholding on compensation for Independent Personal Services (External PDF)

F. Fee Collection – Non-University Organizations

G. University of Maine System Tuition Waivers

H. Student Military Mobilization and Activation

I. Federal Financial Aid Programs

J. Early College Student Processing

K. Process for Releasing Official Transcript and/or Diploma for Students with Financial Holds

Section X – Academic and Student Affairs

The following Administrative Practice Letters have been reviewed by key constituents and approved by the Office of the Vice Chancellor of Academic Affairs of the University of Maine System. For questions, please contact 207-581-5842.

A. Mission Statements and Strategic Plans

B. Academic Degrees

C. Common Academic Calendar

D. Transfer of Academic Credit

E. Uniform Course Numbering

F. FERPA Procedure

G. Standard University of Maine System Grading Designations

H. Standard Definitions of Academic & Administrative Terms

I. Academic Record and Transcripts

J. Student Appeals Policy for Academic Affairs

K. Admission or Readmission of Students

L. Organization and Establishment of Major Units

M. Accreditation – TBD

N. Student Evaluation of Faculty

O. Human Subject Research

1. Institutional Review Policy – IRB Review of UMS Cooperative Research

P. Program Inventory

1. Academic Program Approval

2. Substantive Changes to Existing Academic Programs

3. Academic Program Review

4. Academic Program Suspension

5. Academic Program Elimination

6. Brokering Academic Programs

7. Annual Academic Program Report (AAPR)

Q. Tenure

R. University Professor

S. Establishing and Maintaining Centers