Policies
Click to review the below policies related to taxable scenarios regarding employees:
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-50: Expenditures: Hospitality
Click the above link to review the Indiana University policy on hospitality expenditures. This policy establishes and communicates the rules governing the allowability of hospitality expenditures, including reimbursement to faculty and staff and direct expenditure against university accounts. This policy outlines examples of appropriate hospitality expenditures and emphasizes that hospitality expenses must promote and further the mission of IU. Review this policy for a detailed policy statement, the scope of the policy, the reasoning for the policy, special considerations, procedures, common definitions surrounding hospitality expenditures, contacts for further questions, and the history of the policy.
FIN-ACC-590: Expenditures: Gifts to Employees, Non-Employees, and Students
Click the above link to review the Indiana University policy on gifts to employees, students, or non-employees. This policy emphasizes that expenditures should not exceed specific thresholds, gifts should be related to the primary mission of the institution, and that university employees must demonstrate prudent judgement when expending funds. Review this policy in full for details about appropriate gifts to employees, students, or non-employees, the scope of the policy, special considerations, the reasoning for the policy, definitions for commonly used phrases related to this process, contacts to reach out to for more information, and the history of this policy.
FIN-ACC-610: Allowable Travel Payments to Faculty Members on Leave
Click the above link to review the Indiana University policy on allowable travel payments to faculty members on leave. University funds may be used to pay certain travel expenses for faculty members on leave who are involved in work that benefits Indiana University. Leaves for purposes of this policy include leaves without pay, sabbaticals, and summer periods when the faculty member is not on appointment. Review this policy for a detailed policy statement, the scope of the policy, the reasoning for the policy, procedures, the definition for unit leaders regarding this policy, sanctions if this policy is not followed, contacts for further questions, and the history of the policy.
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-640: Expenditures: Incentives, Contests, Drawings, Games, and Prizes
Click the above link to review the Indiana University policy on incentives, contests, drawings, games, and prizes. This policy is in place because units may provide incentives or conduct contests, drawings, or games for prizes to encourage attendance at or participation in events or activities. Prior to awarding these items, it is important to review this policy in full as there are tax and financial implications for these awards. Review this policy for the scope, the policy statement, special considerations, detailed procedures, the policy reasoning, definitions for commonly used phrases related to this process, sanctions if this policy is not followed, the history of this policy, and for contact information for further questions about this policy.
FIN-TRV-01: Travel
Click the above link to review the Indiana University travel policy. This policy provides guidance to individuals and university units regarding what travel expenses may be paid or reimbursed with university funds. The policy helps promote good stewardship of university resources, the policy provides access to a university preferred vendor list for individuals who are travelling, and the policy explains the relevant requirements and guidelines for travel expenses to be paid or reimbursed. Review this policy for a detailed policy statement, the scope of the policy, the reasoning for the policy, procedures, the definition for terms frequently used regarding this policy, sanctions if this policy is not followed, contacts for further questions, and the history of the policy.
FIN-PURCH-05: Prohibited Purchases
Click the above link to review the Indiana University prohibited purchases policy. This policy is in place to ensure university funds are not used to purchase goods or services that are not approved by university policy to ensure university resources will be used exclusively for institutional use. Review this policy for a detailed policy statement, the scope of the policy, the reasoning for the policy, the definition for terms frequently used regarding this policy, sanctions if this policy is not followed, contacts for further questions, and the history of the policy.
HR-04-30: Employee Benefit Plans
Click the above link to review the Indiana University employee benefit plans policy. This policy ensures that employee benefit plans shall only be established and managed at an institutional level by the Indiana University Human Resources office, with the approval of the Vice President and Chief Financial Officer. Employee benefits includes all forms of direct or indirect reimbursements, subsidies, payments, etc. for non-business activities, as defined by Internal Revenue regulations. Review this policy for a detailed policy statement, the scope of the policy, the reasoning for the policy, sanctions if this policy is not followed, and the history of the policy.