FIN-ACC-1: Role of Fiscal Officer, Account Manager, and Account Supervisor

Click the above link to review the Indiana University policy on the role of a fiscal officer, account manager, and account supervisor. This policy will aid in clearly defining these roles in order to establish a process to ensure fiscal control, accountability, and integrity for university accounts.

FIN-ACC-30: Fiscal Misconduct

Click the above link to review the Indiana University policy on fiscal misconduct. The objective of this policy is to establish the consequences of fiscal misconduct and the proper reporting mechanisms to be used for notification of known or suspected fiscal misconduct. Review this policy for detailed information about fiscal misconduct, the scope of the policy, the reason for this policy, detailed procedures, the history of this policy, and common definitions around fiscal misconduct. Following this policy ensures compliance with laws, university policy, and federal protections.

FIN-ACC-35: Fraud

Click the above link to review the Indiana University policy on fraud. The objective of this policy is to establish the consequences of fraud and the appropriate reporting mechanisms to be used for notification of known or suspected fraud. Review this policy for detailed information about fraud and the process for notifying officials of fraud, the scope of the policy, the reason for this policy, detailed procedures, the history of this policy, and how fraud is defined at IU.

FIN-ACC-470: Internal Controls

Click the above link to review the Indiana University policy on internal controls. The objective of this policy is to establish best practices regarding internal controls at Indiana University. The university is required by Federal regulations, including Uniform Guidance and Generally Accepted Accounting Principles (GAAP), to maintain an effective internal control structure.

FIN-ACC-620: Expenditures: Expenses and Reimbursement Under the Accountable Plan

Click the above link to review the Indiana University policy on expenses and reimbursement under the accountable plan. The purpose of this policy is to provide guidelines to staff, faculty, students, and non-employees seeking reimbursement in the conduct of official Indiana University activities. It is used to ensure that the university is compliant with federal and state tax laws and regulations. Review this policy for a detailed policy statement, special considerations, the scope of the policy, the reasoning for the policy, procedures, common definitions surrounding reimbursement under the accountable plan, contacts for further questions, and the history of the policy.

FIN-ACC-650: Financial Compliance: Authority and Accountability

Click the above link to review the Indiana University policy on fiscal compliance, authority, and accountability. This policy contains information about roles and responsibilities at Indiana University. In particular, this policy is focused on outlining the authority for the university’s external financial audits, fiscal internal controls, and related compliance. This policy outlines the delegation of financial policy, standards, transactions, systems, and reporting as it relates to external financial compliance for the university as a whole.

FIN-PURCH-07: Procurement Card Program

Click the above link to review the Indiana University policy on the Procurement Card Program. This policy establishes the standards, internal controls, and safeguards for the administration of the Procurement Card Program, including the reconciliation of cardholder transactions in the financial system. Additionally, this policy establishes the basis on which segregation of duties will be enforced. Review this policy the scope of the policy, the reason for this policy, detailed procedures, the policy statement, sanctions if this policy is not followed, the history of this policy, and common definitions around the Procurement Card Program.