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NOTE: When you click on a policy number, the policy will display in a NEW window. The Table of Contents window will remain 'behind' the policy window, so you can return to the Table of Contents to view other policies. PC users may wish to (1) resize their browser windows, (2) use their 'Task Bar' to toggle between windows, or (3) simply close one policy window when going back to the Table of Contents. CMP 000 Introduction
CMP 100 General
CMP 200 Dept/Units
CMP 300 Deposits of University Funds
CMP 400 Disbursements
CMP 500 Travel
CMP 600 Compliance


Changes and Clarifications to Comptroller Policy and Procedure

Purchasing Policy Manual

CMP 000 Introduction - Back to top
001 Introduction
CMP 100 General - Back to top
101 Comptroller's Office Mission and Organization
102 Budgets and Reports:
102-02 Budget Activity and Expenditure Detail Reports
102-03 Document Identifiers (Subsidiary Systems)
102-04 Document Identifiers PS (Student Information System)
103 Departmental Record Retention
104 Amounts Due to NAU
105 Fiscal Year-End Closing
106 Month-End Closing
108 Sales Tax
109 Parking, Traffic, and Library Fines
110 Information Security Plan
111 Charges to State Operating Dept/Units
112 Accounting Questions and Assistance
114 Advantage and Peoplesoft Security Access
117 Personal Use of University Resources
119 Public Purpose Served
120 Sales Tax on Purchases
121 NAU Identification Numbers, Bylaws, and Tax-Exempt Status
122 Unrelated Business Income Tax
124 Misuse of Public Monies
130 Capitalization and Depreciation
131 Use of Bond Proceeds
132 Debt Policy
134 Build America Bonds Subsidy Procedure
135 Scholarship Allowances
140 Intangible Assets
CMP 200 Dept/Units - Back to top
201 Dept/Unit and Coding Structures
202 Establishment of Dept/Units
203 Unit Manager Responsibilities
204 Changes in Dept/Unit Information:
204-01 Additions/Changes/Deletions in Unit Managers
204-02

204-03

204-04

Additions/Changes/Deletions in Advantage User IDs

Revocation of Advantage User IDs

Additions/Deletions of Authorized Dept/Unit signers

205 Audits:
205-01 Audit Liaison
205-02 Coordination of Audits by Taxing Authorities
206 Overhead Fee Assessment
207 Closing of Dept/Units
209 Construction Projects from Bond Financing
210 Business Manager Responsibilities
211

213

214

215

Sponsored Project Dept/Units

Establishment of Sale and Resale Activities

Rental of NAU Facilities

Rental of University Owned Equipment

CMP 300 Deposits of University Funds - Back to top
301 Deposits - Overview:
301-01 Deposits - General Policy
301-02 Investment Policy
301-03 Deposits - Grant and Contract Funds
301-04 Authorization to Accept Credit Cards
302 Class Fees
303 Gift Deposits
303-01 Gifts Coordination Guidelines with Capital Assets
304 Gifts and Gratuities
305 Jury Duty Reimbursement
306 NAU Event Ticket Sales
307 Departmental Receipts and Deposits
308 Revenue Coding:
308-01 Revenue Source Codes
308-11 Carryforward/State Appropriations (Definition)
308-12 Registration, Tuition Revenue, and Fees
308-14 Grants and Contracts - Federal
308-15 Grants and Contracts - State
308-16 Grants and Contracts - Local
308-17 Grants and Contracts - Private
308-18 Residence Hall Charges
308-19 Ticket Sales
308-20 Guarantee and Playoff Revenue
308-21 TV and Radio Proceeds
308-22 Commissions
308-23 Rentals
308-27 Miscellaneous Revenues
308-28 Payroll Expense Transfers
308-30 Revenue Transfers
CMP 400 Disbursements - Back to top
401 Disbursement Overview:
401-01 Disbursement Methods
401-02 Service Center Policy
401-03 Prohibited Transactions
401-04 NAU Foundation Transactions
401-05 Help with Advantage Documents
401-06 Tax Identification (Social Security Numbers)
401-07  NAU Component Unit Affiliates
402 Sponsored Project (Grant and Contract) Expenditures 
402-01 Usage of College Overhead Account
402-02 Residual Funds
402-03 Distribution of Indirect Cost Recovery
403 Petty Cash and Change Funds 
403-01 Petty Cash Funds
403-02 Change Funds
405 Capital Purchases:
405-01 Lease Purchase of Capital Equipment
405-02 Capital Purchases Near Fiscal Year-End
407 Inter-Departmental Billings 
420 Faculty and Staff Payments:
420-01 Faculty and Staff Reimbursements-Accountable Plan Rules
420-02 Food and Refreshments
420-03 Moving Expenses
420-04 Business Meals
420-05 Direct Deposits for Employee and Student Payments
421 Nonemployee Payments:
421-01 Independent Contractors
421-02 Interviewees / Non-Employees
421-03 Tax Reporting IRS Form 1099
425 Payments to Nonresident Aliens:
425-01 Payments to Nonresident Aliens
425-02 Foreign Wire Payments
430 Expenditure Coding:
430-01 Expenditure Object Codes
430-10 Personal Services and Employee-Related Expenses
430-12 Sub-agreements (Sponsored Programs Use Only)
430-13 Materials and Supplies
430-14 Non-capital Equipment
430-15 Telephone and Postal Charges
430-16 Rentals/Leases
430-17 Utilities
430-19 Participant Expenses (Sponsored Projects Use Only)
430-20 Travel/In-State
430-21 Travel/Out-of-State
430-22 Travel/Foreign
430-24 Capital Equipment
430-25 Physical Count of Capital Equipment
430-26 Voluntary Fund Transfers
430-27 Other Capital
430-28 Payroll Expense Transfers
430-29 Non-Payroll Expense Transfers
CMP 500 Travel - Back to top

 

Current Travel Policy

 

  Travel Links
  Travel FAQ (frequently asked questions)
CMP 600 Compliance - Back to top
603 Internal Controls
 
For questions and/or comments about these policies and procedures contact the NAU Comptroller
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