This portion of the book provides an overview and helpful documents related to investments at Indiana University.

Investments, which include operating funds, construction funds, endowment funds, and other funds, are assets held by the university with the goal of generating income. These investments are typically stated at fair value, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Properly accounting for investments involves accurately valuing and recording these assets on Indiana University’s financial statements, such as the balance sheet and income statement. By understanding the principles of fair value accounting and the impact of market fluctuations on investment values, Indiana University can make informed decisions regarding asset allocation, risk management, and financial sustainability. Additionally, transparent and accurate accounting for investments helps Indiana University demonstrate accountability to stakeholders and maintain compliance with regulatory requirements.

Policies

Review the below policies related to investments:

• FIN-ACC-55: Foreign Source Gifts, Contracts, and Revenue-Producing Activities
• FIN-TRE-90: External Agency Agreements
• FIN-TRE-100: Signature Authority and Delegation
• FIN-TRE-110: Accepting Electronic Payments

Standards

There are no standards related to this portion of the book at this time. Please check back in the future!

Checklists

Training Materials

There are no training materials related to this portion of the book at this time. Please check back in the future!

Other Related Materials

There are no other materials related to this portion of the book at this time. Please check back in the future!

IU financial SYSTEM REPORTS and Procedures

There are no IU financial system reports and procedures related to this portion of the book at this time. Please check back in the future!