Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 05/17/2013 

CMP 111: Charges to State Operating Departments


Purpose

To describe allowable charges to state operating Departments


Source

University policy

Policy

State operating Departments for NAU are for current university operations. Principal allowable charges to these Departments 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 Departments 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 Departments 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.

Definition

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).

 


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