Northern Arizona University

Functional Area

Description of Change/Clarification

Effective Date

Policy Link

Comptroller

Departmental Receipting

University funds are to be deposited daily with  Student and Departmental Account Services (Student Accounts) whenever the sum of $200 or more in CASH and/or $2,000 or more IN CHECKS  is accumulated. Funds less than $200 CASH and/or $2,000 IN CHECKS may be accumulated for up to five working days. In other words, a deposit is required whenever $200 IN CASH and/or $2,000 IN CHECKS is accumulated, or five business days pass, whichever occurs first.

Comptroller

Unit Manager Responsibilities &

Business Manager Responsibilities

Departments must notify the Payroll/HR department of the amount of a fringe benefit or anything of value, including non-cash awards, provided to employees in their unit.  These awards (gift cards, tickets, meal plans, etc.) are generally considered taxable income and must be reported on their W-2.   Awards or recognition items of value that are at a very low dollar amount per employee and are very infrequent or occasional will generally be considered de minimus, and not considered taxable.  Please contact Payroll to discuss.  The IRS does not provide a specific dollar amount that is considered de minimus, therefore, the Payroll/HR department will determine whether or not the item/award must be added to taxable income. 

7/1/11

CMP203& CMP210

Comptroller

Moving Expenses

With the implementation of the e-PAR, a PAR form is no longer required for Moving Expense Reimbursement.  The Moving Expense Reimbursement Policy, Procedures, and Form have been modified to include a change in authorization level required by the Vice President/Provost, instructions for offer letters, how to handle repayments when an employee leaves within two years of hire, and the form now includes authorization to pay language. 

7/1/11

CMP420-03

Comptroller

Interviewees and Other Non-Employee Expenses

Payment of expenses that are required before the date of travel (such as an airline ticket) may now be paid by the University. This may be done by a University PCard or through reimbursement to the traveler once the receipt is submitted.

1/26/11

CMP421-02

Travel

Authorized Driver Policy Changes

How does this policy impact university business travel?

The new Authorized Driver Policy and Procedure has resulted in several changes to the Travel Policy. This policy requires that as of July 1, 2011, a traveler be registered as an Authorized Driver PRIOR to operating ANY vehicle for university business. Since the Travel Authorization Form has been updated to reflect this requirement, please consider this new policy when administering your annual process for the Annual Travel Certification form.

Additionally, the traveler must get permission in writing prior to travel (may be done via email when requesting the business travel) to use a personal vehicle regardless of the destination. Policy also requires a traveler to submit a copy of the liability insurance card before driving a personal motor vehicle on university business. To ease the coordination of this requirement, it is suggested that this be incorporated with the Annual Travel Certification process.

The following travel policy sections have been updated for this change:

Travel Definitions (TRV 505), Responsibilities in the Travel Process (510) and Use of a Personal Motor Vehicle (TRV515-4)

Why is the new Authorized Driver policy required?

Arizona Administrative Code Fleet Safety Policy requires all employees who drive on university business to pass an online defensive driving course and submit their driver’s license number for periodic records review. The law affects all faculty, staff and students who drive any university-owned motorized vehicles or who drive their own personal or rented vehicles for university business and are reimbursed.

7/1/11

TRV505

TRV510

TRV 515-4

Travel

Purchase of Gasoline for a Personal Vehicle with a PCard

The PCard may now be used to purchase fuel for a personal vehicle while in university travel status. This has resulted in several changes to the Travel Policy.

Travel Definitions (TRV505), Processing of Travel Expenses (TRV515-4 item 3), Mileage (TRV525-5) have all been updated for this change. In addition, TRV Example 10 has been added as an illustration of the process.

7/1/11

Travel

Event Lodging

Reimbursement for lodging in the immediate vicinity of the event hotel may be made at a rate higher than the maximum for the destination without an exception to policy provided that the alternate accommodation rate (plus additional fees, transportation, etc.) does not exceed the least expensive conference hotel single room rate published in the supporting documentation, and is the least expensive single room rate available for the alternate accommodation.

2/25/11

TRV535-3-2

Travel

Circumstances when an Exhibit J is NOT Required

An Exhibit J is not required if there are no travel expenses incurred on the PCard or paid to the traveler in any way including by means of travel advance or reimbursement.

Example: A traveler needs to take a day trip to Phoenix. The business travel is approved via email by the traveler’s supervisor and a car is requested through NAU’s Transportation Services Center (TSC). Gas expenses are paid on the TSC issued gas card. No additional expenses are incurred on the PCard or by the traveler. No Exhibit J is required to document the travel.

Clarification communicated 2/25/11

N/A -

clarification only

Travel

No ROA Required for Business Travel

An employee’s absence for the purpose of business travel may be requested and approved prior to the employee’s departure via an email that includes the business purpose, destination and dates of the travel.

11/10/10

TRV510

PCard

Purchase of First Aid Supplies with PCard

Purchases of standard first aid kit supplies may be made via the PCard. These supplies include bandages and headache remedies. A first aid kit may be maintained for the occasional and as-needed situation.

7/1/11

PCard Policy

PCard

Purchase of Gasoline for a Personal Vehicle with PCard

The purchase of gasoline for a personal vehicle with a PCard is no longer restricted as long as it for university travel and complies with university travel policy.

7/1/11

PCard Policy

PCard

Purchasing Card Memo of Understanding Form

The Memorandum of Understanding for departmental participation in the PCard program will no longer be required.

7/1/11

PCard Policy

Purchasing

Clarification on Furniture Purchases

Orders that are less than or equal to $5,000 may be purchased from any source and processed using a Departmental Purchase Order (PD) in Advantage or PCard; orders greater than $5,000 must be processed by completing a requisition (RQS) in Advantage to one of the contracted vendors. 

Clarification to policy that went into effect in 2004.

Clarification communicated 12/16/10

PUR413