Code of Ethics

Institutions of higher education are entrusted by society with great resources and commensuratelygreat responsibilities for creation, dissemination, and preservation of knowledge. College and university business officers play a key role in assuring that high standards of ethical practice attend to the custody and use of these resources. The business officer's personal and professional conduct reflects on his or her institution, the collective profession, and the higher education enterprise at large. To guide business officers in setting and practicing high standards of ethical conduct, the National Association of College and University Business Officers has devised a code of ethics. Kansas State University Vice President for Administration and Finance and the employees of the division subscribe to these code of ethics. The complete code of ethics is located at http://www.ksu.edu/vpaf/ethics.html . All University employees should conduct themselves with the highest professional standards.

Items Needing Attention

Receipt of Funds

In accordance with Kansas Statutes all fees, tuition, and charges of any and whatsoever nature are to be deposited in designated University accounts through the University Controller's Office. The following procedures are to be followed in the receipt and deposit of those funds:

• Employee receiving the funds is to prepare an Official Receipt. Any alternate receipting procedures are to be approved in writing by the University Controller.

• All checks are to be endorsed in a uniform manner.

• All funds are to be stored in a secure location.

• Receipts are to be reconciled and deposited to the University Cashier's Office by the nextbusiness day.

Detailed receipt and deposit policies and procedures are located in the University PPM at http://www.ksu.edu/policies/ppm/6110.html .

Disposition of Property

Departments have excess or obsolete property taking up space which probably will never be used again. All University property regardless of whether it is listed on the University or Departmental Property Inventory is to be disposed of in accordance with University procedures. The following procedures have been adopted for the disposition of property:

• Give or sell the property to another department to fully utilize University property prior to requesting authorization for disposal off campus. This can be accomplished by advertising it on the Purchasing Office listserv at PURCH@LISTSERV.KSU.EDU. Contact the Purchasing Office at 532-6214.

• Prepare a Disposition of Property form listing the property to be disposed of and send it to the University Controller's office. When approved, a signed copy of the form will be returned to the department listing the authorized methods of disposition.

• Special attention is to be given to disposition of computers. It is the responsibility of the department to ensure all sensitive information is removed from the computer prior to disposition. It is recommended special software be used to make all information on the hard drive unreadable prior to disposition or transfer computers to another department on campus.

Detailed procedures for the disposition of property and complete property inventory policies and procedures are located at http://www.ksu.edu/policies/ppm/6510.html of the University PPM.