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Financial Management
Comptroller Policies
Northern Arizona University’s comptroller policies are set forth below. These policies will remain in their current form and will not be translated to the new University Policy format.
Section 000. Introduction
Section 100. General
- 101 Comptroller’s Office Mission and Organization
- 102 Budget 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 Collection of Debts Owed to the University by Employees
- 105 Fiscal Year-End Closing
- 106 Month-End Closing
- 108 Sales Tax
- 109 Parking, Traffic, and Library Fines
- 110 Information Security Plan
- 110-01 Payment Card Compliance
- 111 Charges to State Operating Departments
- 112 Accounting Questions and Assistance
- 117 Personal Use of University Resources
- 119 Public Purpose Served
- 120 Sales and Use Tax on Purchases
- 121 NAU Identification Numbers for IRS, State of Arizona, and Duns
- 122 Unrelated Business Income Tax
- 124 Misuse of Public Monies
- 125 Financial Review and Verification
- 130 Capitalization and Depreciation
- 131 Use of Bond Proceeds
- 132 Debt Policy
- 133 Continuing Disclosure Annual Report
- 134 Build America Bonds Subsidy Procedure
- 135 Scholarship Allowances
- 140 Intangible Assets
- 145 Lease Reporting
- 146 Subscription-Based Information Technology Arrangements
Section 200. Departments
- 201 Department and Coding Structures
- 202 Establishment of Departments
- 203 Expectations of Employees with Fiscal Responsibilities
- 204 Changes in Department/Unit Information
- 204-01 Additions/Changes/Deletions in Department Managers
- 204-02 Additions/Changes/Deletions in PeopleSoft Financial User IDs
- 204-03 Revocation of PeopleSoft Financials User IDs
- 204-04 Additions/Deletions of Authorized Department Signers
- 205 Audits
- 205-01 Audit Liaison
- 205-02 Coordination of Audits by Taxing Authorities
- 206 Administrative Overhead Fee Assessment
- 207 Closing of Departments
- 209 Construction Projects from Bond Financing
- 210 Business Manager Responsibilities
- 211 Sponsored Project Departments
- 213 Establishment of Sale and Resale Activities
- 214 Rental of NAU Facilities
- 215 Rental of University Owned Equipment
Section 300. Deposits of University Funds
- 300 Revenue Definition
- 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 Account Numbers
- 308-11 Carryforward/State Appropriations (Definition)
- 308-30 Revenue Transfers
- 309 Unrelated Business Income
- 310 Payment Card Industry (PCI_DSS)
- 310-01 Payment Card Security
- 310-02 Accepting Credit Cards as a Form of Payment
Section 400. Disbursements
- 401 Disbursement Overview
- 401-01 Disbursement Methods
- 401-02 Service Center Policy
- 401-03 Prohibited Transactions (See also PUR 302-01-01 for Other Restricted Commodities or Purchases)
- 401-04 NAU Foundation Transactions
- 401-05 Help with PeopleSoft Financials Documents
- 401-06 Tax Identification (Social Security Numbers)
- 401-07 NAU Component Unit Affiliates
- 401-08 Prepayments
- 401-09 Purchase of Certain Kitchen Appliances
- 401-10 Compensation of Research Subjects
- 401-11 Class Fee Accounting, Monitoring, and Reporting
- 402 Office of Sponsored Projects Expenditures
- 402-01 Usage of College Overhead Account
- 402-02 Residual Funds
- 403 Petty Cash and Change Funds
- 403-01 Petty Cash Funds
- 403-02 Change Funds
- 405-01 Lease Purchase of Capital Equipment
- 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 Relocation Expenses
- 420-04 Business Meals
- 420-05 Direct Deposits for Employee and Student Payments
- 421 Non-Employee Payments
- 421-01 Independent Contractors
- 421-02 Interviewees / Non-Employees
- 421-03 Tax Reporting IRS Form 1099
- 425 Non-Resident Alien Payments
- 425-01 Payments to Non-Resident Aliens
- 425-02 Foreign Wire Payments
- 430 Expenditure Coding
- 430-01 Expenditure Account Numbers
- 430-25 Physical Count of Capital Equipment
- 430-26 Voluntary Fund Transfers
- 430-28 Payroll Expense Transfers
- 430-29 Non-Payroll Expense Transfers