UNIVERSITY OF MAINE SYSTEM DRAFT APL STATUS REPORT

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1 APL SECTION I - Accounting (Tracy Elliott) A. Deferred Revenues (Summer and Fall Semester) in progress Darla B. Unrelated Business Income Taxes (UBIT) Jamie Campbell C. Transfer of Funds and Reallocation of Expense in progress - Darla F. Cash Collections Procedures G.1. General Accounting for Capital Assets - FAQ G.2. General Accounting for Capital Assets SECTION II - Facilities (David Wilson) UNIVERSITY OF MAINE SYSTEM DRAFT APL STATUS REPORT Summary of changes D. Cash Management Training This APL was changed to require the training records be retained on campus rather than in Internal Audit E. Petty Cash Updated for changes related to the new Financials system. Strengthened guidance regarding control procedures. Reduced paperwork required to be sent annually to Internal Audit Updated for changes related to the new Financials system. Strengthened guidance regarding control procedures. Reduced paperwork required to be sent annually to Internal Audit New summary as a quick reference to the apl (G.2) Changes to reference only A. Facilities Procedures Reference changes only B. Motor Vehicle Administration and Guidelines Numerous small changes were made to clarify points and better reflect actual practices of the University. Other changes were made to match state law, including deletion of requirement to photocopy driver s licenses and changes in accident reporting (which also includes a new attachment). C. Withholding and Reporting for Personal Use of Vehicles Reference changes and minor updates only D. Waste Reduction and Recycling Reference Changes, re-wording to disclude references to the state law because it changes often. E. Safety and Environmental Management System Reference, formatting and minor re-wording changes Additions to Appendix A: Boiler Inspection/Certificates, Elevator Inspections/Certificates, Hot Work Program, Training Record Management, Electrical Safety F. Sale or Lease of Real Property to Third Parties Under Section I.d: Sale of Property recommendation is for at least 2 appraisals G. Acquisition of Real Property Through Purchase.. Reference and minor wording changes only - links made to related documents H. Procedures for Obtaining Design and Contracting Services New apl generated from information out of APL 30. Now a stand-alone APL under Facilities For Capital Construction Projects I. IT Involvement in Capital Construction Projects To be drafted - Ralph Caruso SECTION III - Finance (Miriam White) A. Institutionally Designated Account Guidelines Changed approval from Presidents and System CFO to Campus CFO B. Funding Major Equipment Encumbrances at Year End Translated any reference to FAST accounts to PS. = Have not received draft = Being Deleted = Currently on Draft Site for Review = New APL being drafted Guidelines were revised to reflect the Year-End Reconciliation Procedure prepared by Darla Reynolds and posted on OFT website. C. System Internal Loans Name changed from Interfund Borrowing to System Internal Loans minor re-wording and reference changes D. Distribution of Resources Delete - new APL to be drafted at later time when the state appropriation allocation process is reveiwed E. Audit Report Follow-Up General re-wording Response time changed from generally 30 days to 2 weeks. Removed the option of waiving written response if satisfactory action has occurred before issuance of final report or no unresolved issues. F. Auxiliary Enterprises Amended to add a section V with info extracted from old APL s #19 and #31 G. Revenue Bond Financing - Debt Capacity To be drafted - Joanne Yestramski Jr11(880).xls 1

2 SECTION IV - General Administration (Jean Meakin) A. Accessibility of University Programs, Services and Facilities Reference and minor changes to content and clarification. B. Travel and Expense Procedures Reference, minor changes and slight name change from Reporting to Procedures C. Signature Authority Reference changes and links to applicable Board policies added D. Record Retention Practices Careful Review to be determined E. Delegation of Authority to Approve Financial Transactions Changed to reflect that "Account Create Form" is no longer needed due to PeopleSoft F. Credit Cards Delete per Paula Taylor G. Residency Guidelines Reference and minor changes H. Moving Expenses This APL is current with the reimbursement rates changed from.18 cents to.20 cents per mile effective 1/1/07. I. Securing Customer Information New APL draft for review - implementation date to be determined J. Accepting Electronic Payments and Refunds New - Holly Maffei passed it to Cindy Mitchell after reviewing the draft - not ready for site yet 10/25/06 K. Whistleblower New APL being drafted by Tim Malikowski SECTION V - Gifts/Investments (Mary Allen) A. Gifts of Stocks/Bonds Reference change and updated exhibits B. Gift Administration Reference change and minor word changes. Linked to Board policy C. IRS Required Forms for Gifts to the University Reference change, updated exhibit A and linked to Board Policy 706 D. Charitable Gift Annuities Reference change and updated exhibits E. Tax-Sheltered Annuity Guidelines Reference change and updated information by Human Resources Endowment Fund Non-Contributory Retirement Fund Operating Cash Not APL's.updated policies for 2006 available under this section (V) SECTION VI - Information Technology (Ralph Caruso) A. Not yet assigned B. Information Technology Acceptable Use New - see draft site (R. Whedon) C. Business Case Process for Information Technology Projects New - draft not available yet (R. Whedon) D. Strong Passwords New - see draft site (R. Whedon) SECTION VII - Procurement (Jean Meakin) A. University of Maine System Purchasing Procedures Extracted policy and procedure for construction projects and for acquiring architecture, landscape architecture and engineering services (Jean Meakin) Attachment I - The Non Discrimination clause has been changed to include transgender status and gender expression Attachment III - flowchart: K. Wiltbank made determination that it isn't necessary for Independent Contractors to use this contract over a certain dollar threshold. The Personal Services contract (APL VII-H) is adequate. B. Procurement Standards of Conduct Link provided for OMB Circular A-110 Maine Revised Statute section updated Paragraph regarding additional campus policies deleted as unnecessary (per Jean Meakin) C. Purchasing Cards Deletions and minor re-wording more updates to come D. Cellular Telephone Acquisition, Use and Reimbursement Minor changes.mostly reference changes E. Sales Tax Funds are now remitted to Maine Revenue Services. Permanent Exemption Certificate found at is now attached to APL Jr11(880).xls 2

3 SECTION VII - Procurement - continued F. Auxiliary Enterprise Review Delete - Its primary reference BOT Section 708 of the Policy and Procedures Manual, 1993 no longer exists; the five year review cycle has not and is not being honored (per Hal Wells) G. Provision for Auxiliary Services Delete - redundant; the five year review cycle has not and is not being honored (per Hal Wells) H. Determining Employee vs. Independent Contractor Reference change, minor grammatical changes or replaced some areas with current IRS language. Using information from the original APL created a new Section III entitled Misclassification of Employees and Independent Contractors. Added items 6-11 to strengthen the University s case that it s an Independent Contractor relationship SECTION VIII - Sponsored Programs (Tracy Elliott) A. Cost Sharing (approved by Kelley Wiltbank). Personal Service Contract and Guidelines placed on Procurement web page and linked within APL This revised APL defines current cost sharing terminology, replaces FAST with PeopleSoft accounting terms, removes policy on distributing F&A cost recovery, and outlines administrative requirements. B. Restricted Expendable Funds Guidelines Defines and contrasts Project and Program chartfields replaced FAST with PeopleSoft updated forms for chartfields Revises maintenance requirements C. Direct Charging of Expenses Reference changes and minor updates D. Subrecipient Monitoring Reference changes and link updates E. Effort Certification New APL drafted F. Service/Recharge Centers New - draft in progress (assigned to Janet Warnert) G. Program Income New - draft in progress (assigned to Janet Warnert) H. Formal Compliance Monitoring Program New - draft in progress (assigned to Janet Warnert) I. Budget Revisions New - draft in progress (assigned to Janet Warnert) J. Financial Reporting for Sponsored Agreements New - draft in progress (assigned to Janet Warnert) SECTION IX - Student Financial (Miriam White) A. Tuition, Room and Board. Reference changes only B. Accounting Guidelines. Reference changes only C. Student Accounts Receivable 1. 3b changed from plus 100% of accounts 365 days old to plus 85% Deleted Timetable attachment D. Student Financial Appeal Process Final decision is at the Presidential level (formerly was at the UMS Treasurer level) E. Payments to Nonresident Aliens Reference and minor changes only F. Fee Collection Non University Organizations Allow for the negative checkoff billing practice when proof of health care coverage is mandatory. Removed language referring to STAR G. Univ. Tuition Waivers.. Defined waivers as entitlements and removed references to scholarships. Removal and reclassification of Trustee, Exchange Program, and Graduate Assistant Tuition Program Waivers to Scholarships.. These programs are really scholarships since they have various campus selection criteria (i.e. they are not entitlements ). These awards should be classified as unrestricted E&G scholarships for accounting and financial aid purposes. Removed North American Indian Participation Agreement and Philosophy Statement attachments but included qualifications in text of APL. Senior Citizen changed to waive both tuition and mandatory fees regardless of whether the course is being taken on a credit or audit basis. Applicants will no longer need to establish financial need. Removal of National Guard Education Assistance Pilot Program a 3 rd party payer situation. Removal of Employee and Dependent Tuition Waivers classified as benefits and are governed by collective bargaining agreements or Human Resources Policy for unrepresented employees High School Aspirations Waiver changed eligibility from 6 to 3 credit hours per semester. Jr11(880).xls 3

4 SECTION IX - Student Financial (continued) H. Voluntary Fee Collection This APL should be deleted as this subject is already covered in APL IX-F Fee Collection Non-University Organizations I. Federal Financial Aid Programs 1. Included new ACG and SMART Grants 2. Changed accounting terms such as object code to new PS terminology. 3. Deleted Federal Funds Receivable section not required 4. Deleted Exhibit A Illustrations of Common Accounting Entries as these were all using old FAST accounts. There is a draft business process, Accounting for Federal Work Study and Other Work Programs, that will be updated and expanded during FY07 to include financial aid grant programs. This business process will be implemented in FY08; therefore, it is recommended the APL for Federal Financial Aid Programs be deleted effective 7/1/07 J. Perkins/NDSL. APL no longer needed there will be documented procedures outlining how functions and interactions will be handled between the Center, Campus Partners, and the campuses Jr11(880).xls 4

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