Comptroller's Office  Policies and Procedures Manual
Effective: 01/01/2000	Revised: 01/11/2007

CMP 111: Charges to State Operating Dept/Units

To describe allowable charges to state operating Dept/Units

University policy

State operating Dept/Units for NAU are for current university operations. Principal allowable charges to these Dept/Units are:

1. personal services
2. operating expenses (e.g., supplies, maintenance, rents)
3. travel
4. equipment purchases, including both movable and fixed equipment

Acquisitions that may not be charged to state operating Dept/Units are:

1. land, building, and major improvement costs, which are to be funded from state capital outlay or local funds
2. awards, both student and faculty/staff awards, where payment is being made for recognition and not for services rendered; use of state Dept/Units for the payment of scholarships is expressly prohibited by state legislation.

   Note:

   Payment for nonmonetary awards without intrinsic value, e.g., certificates of appreciation, is acceptable. Payments for services rendered are paid through payroll.

3. meals, except those for NAU staff, interviewees, guest lecturers, and other independent contractors while in travel status
4. holiday celebration expenditures

   and

5. other charges, upon a judgment by the University comptroller that such charges are not appropriate to state funding, with the concurrence of the responsible provost or vice president.

Fixed Equipment

Equipment and fixtures attached to a building but removable without extensive damage to walls or floors (e.g., laboratory work benches bolted to the floor, shelving and bookcases attached to walls, carpeting, and drapes).