Click to review the below policies related to the fund balance:

FIN-ACC-350: Accrual Accounting

Click the above link to review the Indiana University policy on accrual accounting. This policy outlines accrual accounting, how this impacts departments at Indiana University, and clarifies which method of accounting is required by the AICPA Audit Guide.

FIN-TRE-140: Capital Financing

Click the above link to review the Indiana University policy on capital financing. This policy helps ensure that all debt issued by Indiana University will be issued pursuant to duly authorized resolutions of the Board of Trustees of Indiana University and will conform to levels of approval and authorization as provided for in enabling statutes in Indiana and federal law. This policy helps ensure that capital financing is done in a way that supports the institutional mission, promotes the integration of long-term financial planning with long-term capital planning, and limits debt portfolio risk to appropriate levels as determined by executive management and the Trustees. This policy helps promote sound financial practices, proactive resource management, and thoughtful institutional financial planning.