Policies and Procedures Manual
||CMP 111: Charges to State Operating Departments
To describe allowable charges to state operating Departments
State operating Departments for NAU are for current university
operations. Principal allowable charges to these Departments are:
- personal services
- operating expenses (e.g., supplies, maintenance, rents)
- equipment purchases, including both movable and fixed equipment
Acquisitions that may not be charged to state operating Departments are:
- land, building, and major improvement costs, which are to be funded from state capital outlay or local funds
- 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.
||Payment for nonmonetary awards without intrinsic value, e.g., certificates of appreciation, is acceptable. Payments for services rendered are paid through payroll.
- meals, except those for NAU staff, interviewees, guest lecturers, and other independent contractors while in travel status
- holiday celebration expenditures
- 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).
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