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The following Common Compliance and Control Guidelines provide brief comments,
a link to the policies and procedures relating to the subject and the office to contact for
further information.
Accounts Receivable
Change Funds
Conflict of Interest
Consulting
Contract Signatures
Expenditures
Financial Records
Foundation Accounts
Inventory
Receipts
Sales Tax
Schedule of Charges
Sponsored Project Accounts
Telephone Usage
Time and Leave Reporting
Travel
Departments are to maintain an accurate record on all accounts receivable
including interdepartmental receivables. The collection of past due account procedures are to be followed on
a regular schedule. A Monthly Accounts Receivable Report (KSU DA-32) is to be prepared each
month and kept on file in the department. An Annual Accounts Receivable Report (DA-32) is to be prepared as of June 30
of each year and submitted to the Controller's Office by July 15th.
Accounts Receivable policies and procedures are in
Chapter 6210 Accounts Receivable of the University
Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Cashiers Section 532-6204.
All change funds are to be authorized through the KSU Controller's Office.
Whenever the custodian, supervising employee or department head
changes, a new Application to Establish Change Fund form is to be completed and submitted to the
Controller's Office for approval. No petty cash funds are allowed. A daily cash reconciliation is to be completed for each change fund. Cash longs and shorts are to be maintained in the fund. A daily record of
any longs and shorts is to be completed and deposited or reimbursed at the end of the year unless
reimbursement is required earlier.
Change Fund policies and procedures are in
Chapter 6120 Change Funds of the University Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Cashiers Section 532-6204.
Faculty members must avoid a conflict of interest in relation to university
affairs as defined in the Faculty Handbook under Section D42, D43 and Appendix C. Faculty members may not receive any salary or fees from any outside agency
for work directly related to the interests of the university.
Conflicts of Interest are defined in the
Faculty Handbook Section D42 and 43 on Faculty Privileges, Benefits, Responsibilities and
in Appendix C. Also additional information maybe found at the site of the
Provost's Department
Heads Manual.
For more information and assistance, please contact the University Provost
Office 532-6224.
Faculty members who perform consulting services outside the university must
obtain prior approval of their department head and dean. Outside consulting activities are to be reported in writing for inclusion
in personnel files of the appropriate department head and dean, and in the provost's office. Normally, faculty members are allowed two working days per month on the
average to participate in consulting activities.
Consulting activities are defined in the
Faculty Handbook Section D39 and 40 on Privileges, Constraints and Responsibilities.
For more information and assistance, please contact the University Provost
Office 532-6224.
State and federal laws as well as policies and regulations of Kansas State
University and the Kansas Board of Regents must be followed when preparing, accepting, signing,
and executing legal documents. The University has authorized only certain individuals to sign legal
documents and has officially filed these names with the Board of Regents. All contracts are to
be in the name of the University. Individual schools, divisions and departments are not to enter
into contracts. Whenever KSU agrees orally or in writing to provide any goods or services
using university facilities or the official time and services of KSU faculty and/or staff are to
be treated as grants, contracts, research agreements and/or awards to KSU. The President has
designated University signature authority to the Vice President for Research for all sponsored
programs.
The policies and procedures relating to signature of contracts or agreements
are in the Board of Regent Policy Section B. Fiscal Management and in
Chapter 7010 Pre Award Services of the
University Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office 532-6207 or the Office of Pre Award Services 532-6804.
All payment vouchers are to be processed in sufficient time to ensure payment
is received by the vendor within 30 days of the invoice date or delivery of the items purchased. All University purchasing procedures are to be followed. There is to be no splitting of orders to avoid obtaining bids.
Purchasing and Expenditure policies and procedures are in
Chapter 6310 Purchasing Procedures and
Chapter 6320 Document Completion Procedures of the
University Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Purchasing Section 532-6214 or the Accounting Section 532-6202.
The financial statements are to be reconciled each month. Any incorrect entry is to be reported to the Controller's Office,
Accounting Section immediately. The accounts, excluding sponsored projects, which have one subsidiary ledger
for one general ledger account (usually a sales and service Restricted Fees and Service Clearing
type accounts) need to ensure the General Ledger Claim on Cash agrees with the Subsidiary Ledger
Budget Balance Available plus any commitments.
The Financial Records System policies and procedures are in
Chapter 6030 Financial Record System of the
University Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Accounting Section 532-6202.
University funds are not to be deposited into a Foundation Account. Checks made payable to Kansas State University, but should appropriately be
deposited into a Foundation account are to be forwarded to the University Controller's
Office, Cashiers Section with proper documentation. A replacement check will be issued payable to
the KSU Foundation. Expenditures are to be supported with a copy of an invoice or other
documentation. Property costing $5,000 or more and purchased with Foundation Funds is to be
added to the University inventory and a property number attached to each piece of equipment purchased.
Property with a cost under $5,000 which meet the departmental inventory criteria is to be added to the
departmental inventory The statements are to be reconciled each month.
Policies and procedures are in
Chapter 8210 Foundation Funds - General Information of the University Policies and Procedures
Manual.
For more information and assistance, please contact the University Controller's
Office 532-6210.
Ensure a University property number is attached to each item costing
$5,000 or more and all such property owned is on the University permanent inventory records including items
purchased with Foundation funds and received as gifts. A departmental inventory is to be maintained for items
costing or received as gifts which are under $5,000. The same inventory procedures will apply however, the
items are not reported to the Controller's Office. A departmental inventory number is to be used. The serial number of each item, if available, is to be added to the permanent
inventory records. Items no longer owned by the department are to be removed from the permanent
records after a Disposition of Property form is approved. The Authority to Use KSU Property Off Campus form is to be completed and
approved before any property is taken off campus.
The Inventory policies and procedures are in
Chapter 6510 Property Inventory of the University Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office 532-6525.
All receipts for sales, fees, tuition, services and reimbursements are
to be deposited into a University account. Receipts are to be deposited to the Controller's Office by the next
business day. Daily receipts less than $25 may be accumulated to $25, but all receipts regardless
of amount are to be deposited as of the last business day of the month. The University employee receiving the funds is to prepare an official
receipt for each monetary receipt, unless an alternate procedure has been approved by the
Controller. Departmental copies of official receipts are to be maintained and show
enough information to identify the funds being deposited.
The Receipts policies and procedures are in
Chapter 6110 Receipts of the University Policies and
Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Cashiers Section 532-6317.
State sales tax is to be paid by the consumer and remitted by the retailer
(KSU) on all taxable sales and reported monthly to the Controller's Office on a Kansas Retail
Sales Tax Report and Approval of Payment form. An exemption certificate is to be on file from the purchaser for all
non-taxable sales excluding KSU departments. Sales tax needs to be recorded separately on the deposit.
The Sales Tax policies and procedures are in
Chapter 6130 Sales Tax of the University Policies
and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Cashiers Section 532-6204.
Only those charges and fees established by the Kansas Board of Regents or
listed on an approved Schedule of Charges may be collected. All activities, no matter how small, must have a price that can be
substantiated, have a breakeven pricing schedule, abide by policies governing unfair competition,
and be reviewed and updated on a regular basis. The federal government must receive the lowest rate available, as specified
in OMB Circular A-21, Section J.44.
The Schedule of Charges policies and procedures are in
Chapter 6085 Schedule of Charges of the University Policies
and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office 532-6525.
The President has delegated the authority with respect to contractual and
compliance matters for sponsored projects involving University personnel or facilities to the
Vice Provost for Research. Operationally, that authority is exercised through the Office
of Research and Sponsored Programs (ORSP) which has been designated to be the sole office within the
University for the required official signature authority with respect to all contractual and
compliance matters that involve University personnel or space and that are proposed to be
submitted to potential sponsors external to the University. All proposals whether new or continuing must be processed through ORSP
for formal University approval and signature prior to submission to external sponsors. The ORSP
also has sole authority in the acceptance of grants and contracts and subsequent modifications.
These policies and procedures apply to all campuses and branch stations of Kansas State
University. All sponsored projects where KSU agrees orally or in writing to provide
any goods or services using university facilities or the official time and services of KSU
faculty and/or staff are to be treated as grants, contracts, research agreements and/or awards
to KSU.
The Sponsored Project policies and procedures are in
Chapter 7010 Pre Award Services in the University Policies
and Procedures Manual.
For more information and assistance, please contact the University Research
Office of PreAward Services 532-6804.
Business related telephone calls should be kept brief to avoid
excessive costs. Long distance personal calls are the responsibility of the employee. The
employee's department is responsible for taking corrective action in the event an employee
abuses the personal phone call policy. If an employee needs to make a personal long distance call, the call must
be made collect, charged to a residential telephone or personal credit card or through the use
of a personal authorization account obtained through KSU Telecommunications. If a personal long
distance telephone call is inadvertently charged to the University, the caller is required to
reimburse the University for the call.
Telephone policies and procedures are in
Chapter 3310 Telecommunications Policies .
For more information and assistance, please contact Telecommunications
532-7001.
To request leave, an unclassified employee is to complete a Faculty Leave
Report and submit it to the immediate supervisor for approval. These forms are to remain on file
in the department. To request leave, a classified employee is to submit a request for leave
form to the immediate supervisor for approval. Time documents are to be completed in ink, signed, dated and approved by
the supervisor.
Time and leave policies and procedures are in
Chapter 4860 Classified Employee Leaves,
Chapter 4865 Unclassified Employee Leaves. Student
employment policies and procedures are in
Chapter 4720 Hourly Student Employees.
For more information and assistance, please contact the Division of
Human Resources 532-6277.
All out-of-state travel requires a properly completed, approved and dated
Request For Out-of-State Travel form prior to the start of the travel. Travel documentation is to be retained on file with the department
authorizing the travel payment and is to consist of the conference agenda or meeting information
including items covered in the registration fee, dates of conference or meeting, lodging and
other related expenses. Per diem is to be reduced for any meals included in registration fees. When personal time is used in connection with the travel, lodging and meals
are to be reduced accordingly and leave is to be recorded.
Travel policies and procedures are in
Chapter 6410 Reimbursable Travel Expenses and Forms of the
University Policies and Procedures Manual.
For more information and assistance, please contact the University Controller's
Office, Travel Section 532-7356.
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