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SECTION 1 - TITLE AND CITATION
These Policies shall be known and may be cited as the Administrative Policies of the University of Oklahoma Health Sciences Center (University). (Adopted 2-9-04)
SECTION 2 - ENACTMENT AND AMENDMENT
These Policies are enacted and adopted and may be amended or repealed by the authority, approval or coordination of the Vice President for Administration and Finance.
The University reserves the right to augment, amend or repeal these Policies at any time. (Adopted 2-9-04)
SECTION 3 - APPLICABILITY AND NONEXCLUSIVITY
These Policies apply to every function of the University, except to the extent otherwise specifically expressed or necessarily implied.
These Policies are not intended to create any contractual rights in favor of any University employee, the University or any third party.
These Policies are not intended to and do not contain all the policies that control the functions of the University and are not exclusive of the other University policy manuals, handbooks and other documents. (Adopted 2-9-04)
(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the offices or web site of the applicable University department.)
The University has long recognized the need for a formal, centralized records management program to ensure that the University complies with the laws and regulations governing documents. General Services has developed and established a records retention program to assist departments in managing their records.
Training will be offered on an as-needed basis by the Records Manager under the direction of the Assistant Director of Operations for General Services. Training can include interpreting the records schedule and the destruction and transferring of records or can specifically focus on the particular needs of the individual or department. To schedule a training session, please call 271-2311
There are two records retention schedules that identify various types of documents and establish the minimum retention requirements for each of the documents. These schedules include the following: State Universities and Colleges Consolidated General Records Disposition Schedule (U & C) and the Medical Records Consolidated Records Disposition Schedule (96-03). The U & C schedule can be accessed at the following web site: http://www.odl.state.ok.us/oar/recordsmgt/grds-education.htm. Departments may also acquire the U & C and the 96-03 schedules via e-mail from the Records Manager in General Services.
Legal/letter (10x12x15) will be the only box accepted into University storage as the shelves are designed specifically for this box. Boxes can be acquired through the department's office supply vendor
Due to the limited storage space at the warehouse, only University documents that are listed in one of the records retention schedules (Section 110, paragraph C) will be accepted. Books, magazines, and other items will not be stored. To transfer records to storage:
1. Complete an Inventory of Material form. The Records Manager can provide you with these forms (through campus mail or e-mail).
2. Complete the University label designed by the Records Retention department of General Services. The labels may be obtained through
campus mail or e-mail. The labels should then be completely covered with clear packing tape on at least one end of the box. Only
legal/letter boxes with completed labels will be accepted and transferred to the depository.
3. Complete a Service Unit Request with the number of boxes being transferred to storage and all chartfield spread information. Forward the
SUR and a copy of the Inventory of Material form to Records Retention, Service Center Building Room 146. Retain a copy of the inventory form for your records. General Services will pick up your boxes, free of charge, and take them to the OUHSC warehouse. The boxes will be
organized according to department.
1. Option One - Authorized departmental personnel with University ID may retrieve records from storage free of charge. Departments can call
the Records Manager in General Services at 271-2311 for an appointment at the OUHSC warehouse.
2. Option Two - Departments can call the Records Manager in General Services at 271-2311 or send a Service Unit Request to SCB 146 to
request a specific record or box of records for delivery to a department within 24 hours for a $4 fee. There is no fee to return the record(s) to
G. Location of Records Storage
Records storage is located in the University warehouse at 1400 NE 4th Street.
Records can be destroyed based on the age of the document and how long it needs to be retained according to the U & C or 96-03 schedules. Original documents cannot legally be destroyed without the prior written approval of the Archives Commission per Oklahoma State Law. Copies of original documents may be destroyed at any time and without written approval of the Archives Commission. To get approval for destruction of original documents, departments should:
1. Contact the Records Manager at 271-2311 to complete and submit an Agency Notice of Intent to Destroy Records form for the department.
The Records Manager can assist with the completion of an Agency Notice of Intent to Destroy Records form.
2. The Assistant Director of Operations for General Services will sign the Agency Notice of Intent to Destroy Records form as the Agency
Official and submit it to the State Department of Libraries, Archives and Records Commission for approval. A copy of the approved or denied
form will be sent to the department for its records. If approved, orignial documents may be destroyed.
I. Records Center Services and Associated Costs
1. Box Storage .30/box/month (10x12x15)
2. Initial Pick-Up No charge
3. Shredding of Documents Call the Records Manager at 271-2311 for assistance.
(Adopted 2-9-04; Amended 6-25-07 (Superseded Section 110)
The Oklahoma Open Records Act (“ORA”), codified in 51 O.S. 24A.1 et seq, is the statutory provision that provides public access to public records, including those maintained by the University. The ORA defines “record” as all documents, including, but not limited to, any book, paper, photograph, microfilm, data files created by or used with computer software, computer tape, disk, record, sound recording, film recording, video record or other material regardless of physical form or characteristic, created by, received by, under the authority of, or coming into the custody, control or possession of public officials, public bodies, or their representatives in connection with the transaction of public business, the expenditure of public funds or the administering of public property. The ORA also sets out specific exceptions based upon a need for confidentiality or privilege.
As a result of the growing number of records requested on a yearly basis, the University has an Open Records Office (“ORO”) that responds to all requests for any campus on behalf of the University. In the event any University office or employee receives a request for records, the following three notifications must be made within one business day:
After receiving the request, the ORO will request the responsive record from the appropriate department. If a department receives communication from the ORO, the department should acknowledge receipt of the communication and advise the ORO whether the department has responsive records. The Oklahoma Open Records Act does not require the University to create a document or new record(s) in response to a request. Please advise the ORO whether the records requested exist in the format requested. Please also notify the ORO if the responsive records will be voluminous, difficult to gather or time-consuming to retrieve or whether a delay of more than 3 business days is expected in responding to the request. When the ORO asks for records, any University employee should provide all responsive records in the original format. The ORO will review the information and remove any confidential information prior to releasing the records. The Open Records Officer will then make a written response on behalf of the University. If there are any questions or concerns about this section, please contact the Open Records Office at (405) 325-0202.
(Adopted 3-25-09; Amended 03-10-14)
Proper classification and processing of external funds (i.e., gifts, grants, and contracts) assures the University's ability to comply with any terms specified by the sponsor/donor, meet reporting requirements, properly recover its costs - both direct and indirect - and facilitate acceptable levels of accountability and stewardship for these funds. NOTE: All proposals, contracts, grants, or gifts for research, training, public service projects, regardless of funding source - must be routed through The Office of Research Administration (ORA) in order to assure compliance issues.
A. General Principles
Members of the University faculty and staff are heirs to extraordinary privileges and responsibilities. To these are added a commitment to the University as the central vehicle for the faculty and staff member's intellectual capabilities and energies and a loyalty to the University's interests as a community of shared scholarship.
Additional extramural efforts of faculty and staff can be intellectually and financially rewarding. External service and consulting at moderate levels are honorable extensions of research experience and academic skills. They serve the scientific profession, promote productive collaborations, stimulate the practical applications of research, and foster transfer of information. The University encourages such efforts.
The University recognizes, however, that consulting services are susceptible to actual or perceived conflicts of interest, misuse, and abuse. Awarding agencies, particularly federal government agencies, scrutinize consulting arrangements and may determine the services to be unnecessary or unauthorized. Such disallowed costs must be reimbursed with unrestricted funds.
In an effort to protect the interests of the University and its faculty and staff and to comply with federal and state law and external granting agency requirements, the following policy regarding the use of consultants in grants and research contracts is adopted. (Consultant agreements not involving grants or research must be approved through the University's normal approval process.)
B. Definitions and Requirements
For purposes of this policy:
1. External consultants.Individuals who are not employees of the University but who are engaged personally to give professional advice or
service for a fee. These individuals have knowledge and special abilities that are essential to meet the project needs that cannot be provided
by University personnel.
2. Internal consultants.Under unusual circumstances, a person may be at the same time a consultant to and an employee of the University,
only if the following conditions exist:
a. the consultation is across departmental lines; and
b. the work performed is in addition to the employee's regular department load.
3. Selection. The PI must be able to justify the selection upon request.
4. Payment. The consultant's fee (stipend, honorarium, payment, etc.) must be in compliance with any grant terms or state or federal rules
and must be reasonable (i.e., based on the consultant's qualifications, in line with market rates). The PI must be able to justify the fee upon
C. Consulting Arrangements.
All consulting services at the Health Sciences Center must be supported by documentation per each of the following .
categories. Documentation is to be provided to the Office of Research Administration (ORA).
1. External Consultants to OUHSC
There must be justification for the external consultant. *NOTE - Because of changes in the federal cost accounting standards external consultants may need to be bid. Please refer to OUHSC Purchasing policies or contact the Director of Purchasing for clarification.
a. At the Time of and Included Within the Proposal:
(1) The consulting services are approved by the sponsor or contracting agency. Any relationship to the University
and PI must be disclosed in the proposal.
(2) The consultant has signed a letter of commitment to perform specified services at a stated rate under the
grant or contract. This letter must be submitted as part of the proposal.
b. After the Award:
If a consultant line was not included in the proposal, the following steps must be taken:
(1) An IPAS (re-budget) form must be obtained from ORA and completed to rebudget funds into the consulting
budget category. Justification for the need for consulting services must be included.
(2) If required by the sponsoring or contracting agency, a letter requesting permission to use a consultant must
be sent to the sponsor or agency. The letter must include justification for the consultant and be co-signed by
the Director of ORA and the PI.
(3) The consultant must have signed a letter of commitment to perform the specified services at a stated rate
under the grant or contract.
2. Internal Consultants
There must be justification for a faculty/staff member to serve as an internal consultant and the requirements of Section I.B have been met.
a. At the Time of the Proposal:
The inclusion of the consultant is required in the proposal budget. The budget justification shall identify the consultant's position at OUHSC and include a statement that payment will be in addition to normal University pay. The internal consultant must complete an Internal Consultant Form (available from ORA). It includes:
(1) a statement from the faculty/staff member describing the scope of work to be completed and explaining how
the hours worked on the project will be in addition to his/her regular University duties;
(2) a description of the payment terms;
(3) the faculty/staff member's signature; and
(4) approval by the chair of the faculty/staff member's department and the dean of his/her college of the work to be
performed on the project, as indicated by their signatures.
b. After the Award:
If a consultant line was not included in the proposal, the following steps must be met:
(1) An IPAS form must be obtained from ORA and completed to rebudget funds into the consulting budget
category. Justification for the need for consulting services must be included.
(2) The faculty/staff member, the chair of his/her department, and the dean of his/her college must sign the
completed Internal Consultant form. This form should then be forwarded to the Director of ORA.
(3) Upon receipt of the completed form, ORA will send a letter to the sponsor or agency requesting approval of the
internal consultant. If necessary, the letter will include a request to rebudget funds. The letter must be co-
signed by the Director of ORA and PI.
(4) Upon approval by sponsor, ORA will acknowledge the Internal Consultant form and return it to the faculty/staff
member, with a copy to the department chair and dean.
The purpose of this policy is to set forth the guidelines for the establishment and approval of Centers and Institutes at OUHSC. Existing Centers/Institutes will be subject to review and evaluation as outlined in Subsection C.
A Center/Institute is a single or multi-disciplinary unit organized to maximize resources to provide education, research and/or service to the University, state, national and international community. Established Centers/Institutes should, at minimum; a) meet critical needs of the University, at the state, regional, national or international level, b) assist faculty, staff and students in their pursuit of excellence in teaching research and health care, c) be interdisciplinary in nature to facilitate interactions of groups with common interests within departments, colleges or institutions, d) be structured and organized to make it easier for researchers, educators, and health care providers with common interests to work together and enhance their opportunities and productivity, and e) have increased potential to become a self-supporting program through a common interdisciplinary effort rather than remaining a disciplinary unit.
For Centers/Institutes composed of faculty, staff and students from a single college (or from multiple colleges) the dean of that college (or the college possessing the greatest expertise in the subject area) will be the Administrative Head and budgetary authority. For those Centers/Institutes with subject areas that cross multiple colleges, the Administrative Head and budgetary authority may be assigned to the Provost, Vice President for Research or Vice Provost for Academic Affairs, depending on the Center/Institute's primary mission of research, education and/or service. The Provost has final authority for assigning the Administrative Head.
Although they may contain non-University personnel, all governing boards, review groups, advisory groups, etc., will be responsible to the Administrative Head and will be governed by University policies and procedures.
3. Approval Procedure
A proposal for the establishment of a Center/Institute must be developed by a member of the faculty or administration according to the criteria outlined in Subsection B.
The proposal should be submitted to the dean of the college and, upon approval, forwarded to the Provost. The Deans' Council will review all proposals and forward its recommendations to the Provost for final decision.
Review of existing Centers/Institutes (Subsection C) will be forwarded by the Administrative Head to the Provost for review by the Deans' Council. The Council's recommendations will be forwarded to the Provost for final decision.
A proposal for the establishment of a Center/Institute must include the following:
1. Description of the need for the Center/Institute and the services and benefits anticipated to be provided to the University, community and
2. Specific aims and objectives.
3. Institutional resources, including faculty, staff, students, space and administrative support available to accomplish the aims and objectives.
Name of all key personnel and University and non-University units involved.
4. Administrative structure of the Center/Institute and the reporting line to the University.
5. By-laws of the organization including a description of:
a. Membership procedures, rights and responsibilities
b. Governance, including internal and/or external groups; i.e., oversight, advisory, review, etc.
c. Selection and term of director
d. Provisions for changing by-laws
6. Fiscal resources:
a. 3-year budget
b. Current and potential revenue sources
7. Description of the procedures to evaluate the Center/Institute's success in meeting the specific aims and objectives, including:
a. Annual evaluation
b. Program review
c. Future growth and development
d. Criteria for termination
1. All Centers/Institutes will provide an annual review to the Administrative Head. The review is expected to discuss the success of the
Center/Institute in meeting the criteria listed under Subsection B.
2. At least every three years, a detailed review will be conducted by a committee appointed by the Administrative Head and Provost to
recommend continuation, modifications or termination of the Center/Institute.
A. Parking and Transportation Services will operate parking and transportation for the good of the entire participating community.
B. Patients and visitors have priority, and the most convenient spaces to major destinations will be reserved exclusively for them.
C. All users of parking will pay or will have parking fees paid for them by the entity with which they are associated. Parking fees for University employees and
students will not be paid with University funds.
D. The University will expend no resources on parking facilities from which no revenue is derived.
E. Each participating entity will coordinate parking and transportation needs with Parking and Transportation Services anytime ten or more off-campus
individuals are being hosted on campus.
F. Other than patient and visitor spaces, spaces will be allocated in "open" and "reserved" areas.
G. Construction projects that permanently remove parking spaces must fund replacement of those removed spaces as well as new spaces to accommodate
increased parking demand created by newly constructed facilities.
H. Parking and Transportation staff will be involved throughout the planning process for any new parking to be constructed within the statutory boundaries of
the Oklahoma Health Center and Research Park District, regardless of the funding entity.
I. All newly constructed parking within the statutory boundaries of the Oklahoma Health Center and Research Park District will be operated by Parking and
Any additional policies and any guidelines, procedures, forms or assistance are available at the Parking and Transportation Services offices or web site: OU Parking and Transportation Services.
The Board of Regents has established a Tobacco Free Policy consistent with Governor Fallin’s Executive Orders 2012-01 and 2013-43. All properties and facilities of the University of Oklahoma, regardless of campus or location, are tobacco, electronic cigarette and vaping device-free.
The purpose of this policy is to foster a healthier environment for students, faculty, staff, patients and visitors on the University of Oklahoma campuses by minimizing tobacco use, which is the leading cause of death in Oklahoma and the United States. The policy is designed to prevent or reduce exposure of individuals to secondhand smoke, and to help reduce tobacco use among OU students and employees. The policy is not intended to be judgmental of individual lifestyle choice or to be punitive towards any individual or group.
This policy is subject to all applicable laws, regulations and recognized exceptions contained therein, including without restriction, an exception allowing tobacco use for religious or ceremonial purposes.
The use of all tobacco products including but not limited to cigarettes, cigars, pipes, and smokeless tobacco, electronic cigarettes and vaping devices is strictly prohibited anywhere on University grounds or campuses.
1. The use of tobacco products, electronic cigarettes and vaping devices is prohibited in any buildings or portion thereof owned, leased, or operated by the University, including, without restriction, University housing/apartments, athletic facilities, within any University parking structure, in any vehicle owned or leased by the University, or on University grounds or campuses, including but not limited to public and non-public areas, offices, restrooms, stairwells, driveways, sidewalks, etc.
2. This policy applies to all persons on University grounds or campuses, including but not limited to students, faculty, staff, contracted personnel, vendors, patients and all visitors to a University campus. The policy applies to all University events, including without restriction, football games at the Gaylord Family Oklahoma Memorial Stadium.
3. The sale of tobacco products, electronic cigarettes and vaping devices on University property is prohibited.
C. COMMUNICATION OF POLICY
1. APPROPRIATE SIGNAGE shall be posted strategically throughout the campus and in University facilities and vehicles as a reminder of the policy.
2. The respective Office of the Senior Vice President and Provost will ensure that University faculty employment announcements and information provided to new faculty recruits and employees contain information about the tobacco, electronic cigarette and vaping device-free environment.
3. Human Resources will ensure that University staff employment applications, both hard copy and online versions, contain information about the tobacco, electronic cigarette and vaping device-free environment, and that new employees receive information about the tobacco, electronic cigarette and vaping device-free policy during the new employee orientation.
4. The Office of the Vice President for Student Affairs will ensure that University communications and information provided to prospective students and to new students includes information about the tobacco, electronic cigarette and vaping device-free environment.
The full text of this policy shall be available in the Norman, Health Sciences Center and Tulsa campuses’ faculty and staff handbooks, and on their respective campus websites.
D. COMPLIANCE AND ENFORCEMENT
Compliance with this policy by all students, employees and visitors to the campuses is expected based upon our commitment to a healthy environment on the campuses and our responsibility to protect individuals from the adverse health effects of exposure to second-hand smoke. This depends on the consideration and cooperation of both users and non-users of tobacco, electronic cigarettes and/or vaping devices. All members of the University community share the responsibility of adhering to and enforcing the policy and have the responsibility for communicating the policy to visitors in a courteous and considerate manner. Any complaints should be brought to the attention of the appropriate University administrative personnel.
Non-compliance with this policy will be handled in the same manner as any other policy violation and is subject to the disciplinary process.
After receiving an initial warning and reminder of the policy, repeated violations of the policy will be subject to fines of Ten Dollars ($10.00) for the second violation of the policy, and Fifty Dollars ($50.00) for the third and subsequent violations. An appeals process will be used similar to that used for appeals of parking fines.
(Adopted 6-23-05; Amended Regents 01-29-14)
A. The University of Oklahoma, as a constitutional agency of the State of Oklahoma, may make its facilities accessible for use for public events that are not
sponsored by the University, but which further the University's purpose or mission. However, the University has an obligation first to its students, faculty
and staff to accomplish its mission of higher education and second to the taxpayers of the State of Oklahoma to protect against property and casualty
losses. Because the use of University facilities by others may impinge upon these obligations, these procedures are established in an effort to facilitate .
appropriate use and to minimize possible losses.
These procedures are established as a minimum standard for the use of University of Oklahoma Health Sciences Center (OUHSC) facilities by others for any non-University sponsored activities. Each facility may establish additional procedures as needed, but no facility may negate the following procedures.
University Purposes. Student clubs and organizations that are officially recognized by the OUHSC Student Affairs Office are considered a part of the OUHSC for the use of OUHSC facilities; however, these recognized student clubs and organizations may not necessarily be provided liability protection by the State of Oklahoma for the event itself.
Non-University Purposes. Non-University sponsored activities are those organized and conducted by non-recognized student groups, community groups, local or national organizations, members of the public, and members of the OU community for non-University purposes.
Granting permission to use OUHSC facilities (including buildings, grounds, real and personal property) is the responsibility of the duly authorized representative (hereinafter referred to as facility coordinator) of the governing academic, administrative, or auxiliary operating unit in whose control the facility is placed.
OUHSC will neither grant nor deny permission to use its facilities for any reason that is in violation of constitutional standards or discriminates on the basis of race, color, ethnic origin, sex, sexual orientation, religion, disability, age, political belief, status as a veteran, or other impermissible basis.
The facility coordinator is responsible for ensuring compliance with these procedures and for obtaining a signed Agreement for Use of Facilities whenever OUHSC's facilities are used by others.
Note: (A Facilities Use by Others Checklist may be obtained by clicking Facilities Agreement. Facility coordinators may use the checklist to ensure that all the issues have been addressed prior to the user signing the agreement.)
Permission for use of OUHSC facilities by others may be extended when:
1. The use of the facility does not conflict or interfere with OU programs or functions previously scheduled.
2. The use is appropriate to the nature and purposes of the facility and the University.
3. The use does not violate any applicable federal, state, or local law or OU regulation or policy.
4. The use will not place the facilities in unfair competition with private facilities or services elsewhere in the community.
5. The use does not place facilities, property, participants, equipment, or spectators above an acceptable level of risk of harm or disturbance, damage, or injury, as evaluated by the facility coordinator, the Chief of OUHSC Police, and the Health Sciences Center's Risk Management
Office. OUHSC Police is authorized to immediately cancel any campus event if, in its judgment, an unacceptable level or risk of harm or
disturbance, damage, or injury to any facilities, property, participants, or spectators has been reached, at which point fees and/or deposits
6. The user pays all applicable fees.
OUHSC may charge user fees. It is the responsibility of the facility coordinator to ensure compliance with this requirement.
Note: While the facility may not necessarily charge a use fee, the facility coordinator must ensure that any additional costs arising from the event (including utilities and clean-up, service department support, equipment or technical support) are paid by the user. The user will be billed for all charges arising from the use of the facility.
A deposit may be required at the discretion of the facility coordinator. The deposit will be applied to any rental fees and/or toward any damages or assessments that may apply.
A due date for payment of all fees will be established and included on the Agreement for Use of Facilities. Past due fees will be reported to Financial Services for collection proceedings if such fees have not been paid within 45 days following invoicing.
Remit Facilities Use Fees to Financial Services, Service Center Building, Room 223.
Scheduling for use of OUHSC facilities will be done by the facility coordinator. The Agreement for Use of Facilities will serve to confirm reservation of the facility, to outline all fees, and to constitute an agreement by the user to comply with the terms and conditions of these procedures and of those set forth in the agreement.
The facility coordinator is responsible for written notification to OUHSC Police.
Information on all events scheduled in your facilities may be provided to the Office of Public Affairs (271-2323). During the planning stages, facility coordinators may also check with this office to ensure that there are no possible scheduling conflicts with other facilities or activities.
Use of specialized research equipment/facilities shall be approved by the Director/Chair of the department in which the equipment is housed.
If the requested use of an OUHSC facility is denied or if the potential user objects to the facility assigned, the Vice President for Administration and Finance and University Legal Counsel may be asked to review. This review shall be informal and expedited as reasonably required. The Vice President for Administration and Finance will communicate the final decision to the facility coordinator and the potential user.
The user should consider the purchase of a Comprehensive General Liability Insurance policy to insure its operations for the event (see Indemnification and Hold Harmless Clause in the Agreement for Use of Facilities). The facility coordinator may, at his/her discretion, require proof of such insurance coverage from the user in advance of the event.
It is recommended that the facility coordinator require proof of insurance for public events.
If the facility coordinator requires such proof of insurance, then the user shall provide a $1,000,000 combined single limit (csl) Comprehensive General Liability Insurance Policy and name the Board of Regents of the University of Oklahoma as an additional insured on the policy. A Certificate of Insurance as proof of insurance should be sent to the facility manager, who will attach it to the signed agreement.
It is possible that a user will need multiple facilities for a large event. In such an instance, facility coordinators for the various venues should coordinate with each other, and with the service departments, to ensure that all procedures are followed and all contingencies are covered. In this manner, the OUHSC is assured that proper control is in place and that no service providers will be left unpaid following the event.
The need for police/security support in conjunction with any use of OUHSC facilities shall be determined by the facility coordinator and OUHSC Police. The use of security services from non-OUHSC sources shall be at the direction of OUHSC Police and at the expense of the user.
Parking support should be coordinated through OU Parking and Transit at email@example.com.
On occasion, the use of facilities will require the services of the Department of Operations; i.e., events requiring utility hook-ups, custodial services, trash disposal, hauling services, landscape requirements, and/or other special requests. The facility coordinator will be responsible for coordinating these types of services with the Department of Operations.
Permission for use of equipment owned by OUHSC at the facility site may be granted at the discretion of the facility coordinator. Permission for use of research equipment, and the applicable fee schedule, will be coordinated through the Director/Chair.
Use of OUHSC personnel as technical support will be coordinated by the facility coordinator. User shall reimburse OUHSC for any costs arising from the use of technical support.
Normal schedule times will be 7:00 a.m. to 10:00 p.m. unless otherwise approved by the facility coordinator and OUHSC Police. OUHSC expressly reserves the right to require that any event end at an earlier time, given considerations of safety, crowd control, weather, noise, and potential disruption of favorable community relationships.
Levels of sound from amplification equipment shall not exceed noise levels specified by the City of Oklahoma City codes. Any use of sound amplification will be monitored by OUHSC Police. Responsible officials of OUHSC have the right to require that amplification systems be turned down, or off entirely, whenever it is determined that sound levels exceed specified levels, or whenever it is determined that the event is disturbing or disruptive to surrounding neighbors or to other activities that may be taking place elsewhere on campus.
Distribution and consumption of food or drink is not allowed in auditoriums, classrooms, plazas, open areas, and other facilities without the express permission of the facility coordinator. Whenever permission is granted, the user shall obtain a temporary food permit as required by the State Health Department and the Oklahoma City codes.
No alcoholic beverages of any type shall be possessed or consumed by individuals in any OUHSC facility, unless such has been approved by and coordinated with the Vice President for Administration and Finance and OUHSC Police. The serving of alcoholic beverages shall be done by a licensed caterer only, who shall be responsible for checking IDs, and the licensed caterer shall furnish proof of liability insurance for its operations to the facility coordinator at least 5 working days prior to the event. OUHSC may cancel the permission for serving alcohol if the proof of insurance is not received within the designated time.
Fire prevention and safety concerns are important issues that will be addressed by the facility coordinator during the use of facilities. The OUHSC Fire Marshal enforces regulations regarding the number of occupants at an event and the types of decorations allowed by OUHSC, and the Oklahoma Department of Labor enforces regulations regarding the use of hazardous materials (such as compressed gas cylinders). These rules and regulations shall be followed during the use of facilities. Information on these issues may be obtained from the OUHSC Fire Marshal at 271-5522 ext. 5 or the Environmental Health & Safety Office at 271-3000.
Undeveloped outdoor properties have no rest room facilities, drinking fountains, lighting, or pay telephones. Users should plan for these contingencies when holding events outdoors. For information regarding the use of outdoor properties owned by OUHSC contact Administration and Finance at 271-2399.
Unsolicited sales door-to-door, office-to-office, or in open areas, by commercial groups or individuals for commercial or financial gain is not allowed. Permission for solicitation may be obtained from the facility coordinator.
The Use of OUHSC's name, other than as a physical address, is prohibited in advertising, solicitation, or promotion of non-University activities. Promotional use of the OUHSC name and identifying marks must be approved by the Coordinator of Trademark Licensing at 325-8547.
The user agrees to protect all property in the facility, to clean the facility within the designated time period and to the satisfaction of the facility coordinator, and to dispose of trash in the designated area following the event. The user also agrees to keep all individuals in the designated areas, to be agreed upon in advance with the facility coordinator. The user also must agree to comply with OUHSC's Tobacco-Free Policy.
An OUHSC employee may make an unannounced inspection of the facility during its use for purposes of monitoring compliance. Such inspection will be at the discretion of the facility manager and/or OUHSC Police.
Clean-up of the site must be accomplished within the time period established by and to the satisfaction of the facility coordinator.
OUHSC recommends that the user accompany the facility coordinator (or his/her representative) on an initial site inspection prior to the event, in order to establish the condition and cleanliness of the facility. Prior to securing the site following the event's termination, an OUHSC employee will be responsible for fully inspecting the facility to determine its cleanliness and/or any possible damage to the building or contents. This site inspection will include checking any unlocked rooms (such as rest rooms, offices, and closets) for evidence of fire, vandalism, or theft. OUHSC also recommends that the user accompany the OUHSC employee on the final site inspection.
Note: The facility coordinator (or his/her representative) shall be responsible for the final site inspection. If the users and facility coordinator so agree, the final site inspection may be postponed to occur during regular business hours of the next workday following the event, which may or may not occur after clean-up operations. If the users agree to postpone the final site inspection, he/she then agrees that any evidence of damage to OUHSC property found at the time of inspection shall be repaired at the users' and/or their insurance carrier's expense.
Any damages found will be reported immediately to OUHSC Police and OUHSC Risk Management, and costs arising from the repair of these damages will be reported to the user and/or their insurance carrier for loss payment purposes.
Any custodial or hauling services that are required on the part of the Department of Operations to bring the site back to its original state of cleanliness and repair will be billed to the user.
The use of facilities shall be allowed only after all terms and conditions in these procedures have been met; the user has obtained any and all applicable permits, certificates, and licenses; and the user has signed the Use Agreement. The signed Use Agreement will be kept on file in the facility coordinator's office for a period of three years following the event.
For a copy of the (1) OUHSC Facilities Use for Non-University Sponsored Activities Facility Coordinator's Checklist, (2) Agreement for Use of Facilities for Non-University Sponsored Activities, or (3) Educational & Administrative Facilities Use Fees, click Facilities Agreement. There are certain requirements that must be a part of every written contract for the use of OUHSC facilities. Facility coordinators may use the form or request an agreement tailored to meet their specific needs from the Legal Counsel.
The facility coordinator is responsible for sending OUHSC Police written notification of the event being scheduled. (A copy of the first page of the Use Agreement can be used for this written notification.)
Any changes to the Form or these Procedures require approval by Legal Counsel.
Forms must be signed by an authorized representative approved by the Board of Regents.
Questions about these procedures may be directed to the facility manager (Director of Administrative Support Services) at 271-2399.
(Adopted 2-9-04; Amended 4-16-10; 10-20-10; 07-18-11)
Access to computer systems and networks owned, operated, or provided by the University is predicated on compliance with certain responsibilities and obligations and is granted subject to University policies and local, state and federal laws. By using University information systems or computing resources, users agree to abide by and comply with the applicable policies, procedures and laws. Acceptable use must be ethical, reflect academic honesty, and show responsible use in the consumption of shared resources. Acceptable use also demonstrates respect for intellectual property, ownership of data, system security mechanisms, and freedom from intimidation and harassment. Information created or stored on University computer resources, networks and systems may be subject to the Oklahoma Open Records Act.
1. In making acceptable use of information resources, users MUST:
a. comply with all University policies and procedures and local, state, and federal laws;
b. use resources only for authorized administrative, academic, research or clinical purposes; or other University business;
c. protect the user-ID and system from unauthorized use (users are responsible for all activities on their user-ID or that originate
from their system);
d. access only information that is the user's, that is publicly available, or to which the user has been given authorized access;
e. comply with all copyright laws, licensing terms, patent laws, trademarks, trade secrets and all contractual terms; and
f. be responsible in the use of shared resources (refrain from monopolizing systems, overloading networks, degrading services,
or wasting computer time, connect time, disk space, printer paper, manuals, or other resources).
2. In making acceptable use of information resources, users MUST NOT:
a. use another person's system, files, or data without express authorization;
b. use another individual's user ID or password;
c. use computer programs to decode passwords or access control information;
d. attempt to circumvent or subvert system or network security;
e. engage in any activity that might be harmful to systems or to any information stored thereon, such as creating or propagating
viruses, disrupting services, damaging files, or making unauthorized modifications to or sharing of University data;
f. use University systems for commercial, private, personal, or political purposes, such as using electronic mail to circulate
advertising for products or for political candidates;
g. harass or intimidate another person including, but not limited to, broadcasting unapproved, unsolicited messages, repeatedly
sending unwanted or threatening mail, or using someone else's name or user-ID;
h. waste computing resources or network resources including, but not limited to, intentionally placing a program in an endless
loop, printing excessive amounts of paper, or sending chain letters or unapproved, unsolicited mass mailings;
i. attempt to gain access to information or services to which the user has no legitimate access rights; or
j. engage in any other activity that does not comply with the General Principles presented above, University policies and
procedures, or applicable law.
The University considers any violation of acceptable use principles or guidelines to be a serious offense and reserves the right to copy, monitor and/or examine any files or information residing on University systems, networks, or computing resources allegedly related to unacceptable use, and to protect its systems and networks from events or behaviors that threaten or degrade operations. Violators are subject to disciplinary action including, but not limited to, penalties outlined in the Student Code, Staff Handbook, or Faculty Handbook. Offenders also may be prosecuted under laws including, but not limited to, the Communications Act of 1934 (amended), Family Educational Rights and Privacy Act of 1974, Computer Fraud and Abuse Act of 1986, Computer Virus Eradication Act of 1989, Interstate Transportation of Stolen Property, Digital Millennium Copyright Act, Health Insurance Portability and Accountability Act, Electronic Communications Privacy Act, Oklahoma Open Records Act, and state conflicts of interest laws.
Individuals using computer systems owned by the University do so subject to applicable laws and University policies. The user assumes all risk of loss of materials or data or damage thereto. The University disclaims any responsibility and/or warranties for information and materials residing on non-University systems or available over publicly accessible networks. Such materials do not necessarily reflect the attitudes, opinions or values of the University, its faculty, staff or students. These guidelines should not be construed as a limit on any individual's right under the Constitution of the United States or the laws of Oklahoma.
Any additional policies and any guidelines, procedures, forms or assistance are available at the Information Technology offices or web site: OUHSC Information Technology.
A. The University employs various measures to protect the security of its computing resources and users' accounts. Users should be aware, however, that the University cannot guarantee such security.B. Users should also be aware that their uses of University computing resources are not completely private. While the University does not routinely monitor individual usage of its computing resources, the normal operation and maintenance of the University's computing resources require the backup and caching of data and communications, the logging of activity, the monitoring of general usage patterns, and other such activities that are necessary for providing service. C. The University may also specifically monitor the activity and accounts of individual users of University computing resources, including but not limited to, individual login sessions and communications, without notice, when (a) the user has voluntarily made them accessible to the public, as by posting to Usenet or a web page; (b) it reasonably appears necessary to do so to protect the integrity, security, or functionality of University or other computing resources or to protect the University from liability; (c) there is reasonable cause to believe that the user has violated, or is violating, the Acceptable Use of Information Systems policy; (d) an account appears to be engaged in unusual or unusually excessive activity, as indicated by the monitoring of general activity and usage patterns; or (e) it is otherwise required or permitted by law.D. Any such individual monitoring, other than when the user has voluntarily made them accessible to the public, or necessary to respond to perceived emergency situations, must be authorized in advance by the Chief Information Officer, University Legal Counsel, or their designees.E. The University, at its discretion, may disclose the results of any such general or individual monitoring, including the contents and records of individual communications, to appropriate University personnel or law enforcement agencies and may use those results in appropriate University disciplinary proceedings. Communications made by means of University computing resources are also generally subject to discovery requests and Oklahoma's Open Records Act to the same extent as they would be if made on paper.(Adopted 2-9-04)
Any additional policies and any guidelines, procedures, forms or assistance are available at the Information Technology offices or web site: OUHSC Information Technology.
OUHSC Police are authorized to remove from the University's campus persons who are not University employees or students and who interfere with or who enter the campus to interfere with the conduct of University activities, as provided in the Regents' Policy Manual for The University of Oklahoma, Section 5.6.
Any campus facility requesting surveillance cameras which transmit to Campus Police, regardless of whether replacing or purchasing new equipment, must be coordinated with Campus Police and approved by the Vice President for Administration and Finance. (Adopted 6-01-08)
For a copy of this policy contact the Office of the Vice President for Administration and Finance.
(Policy Effective May 1, 2009). (Adopted 3-25-09). (Amended 3-23-11)
No skate boards, skates of any kind, bicycles, or motorized vehicles, with the exception of vehicles needed for individuals with mobility disability, will be permitted in University-owned or leased buildings. No animals, with the exception of service animals and animals used or housed for approved animal research, will be permitted in University-owned or leased buildings.
The use of e-cigarettes is permitted outside only. Indoor use of e-cigarettes shall be strictly prohibited in any building or portion therof owned, leased, or operated by OU, including OU housing/apartments. Bldg.RulesandRegs.
(Adopted 5-21-12; Amended 10-31-13)
(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the Human Resources offices or web site: OUHSC Human Resources.)
Only the Associate Vice President and Chief Human Resources Officer, is authorized to sign, employment-related documents and forms required by an authorized governmental entity involved in the process of employment of non-U.S. citizens on behalf of the University. This authorization may be delegated by written notice.
(Adopted 2-9-04; Amended 3-23-09)
Employees who are not appointed as regular staff, faculty or student, will be appointed as a Temporary Employee, Seasonal Temporary, or Occasional Worker.
A. Departments may employ temporary workers by submitting a request to the department head, or designee, for review and approval. Following approval, thedepartment must submit the Temporary Worker request form and completed new hire appointment forms to HR. Temporary worker appointments are subject to the University'sNepotism and Background Check policies.
1. Temporary worker appointment forms and loyalty oaths are to be submitted to Human Resources no later than the workday following the employee's start date. The temporary worker must complete and sign Section 1 of the Employment Eligibility and Verification Form (I-9) no later than his/her hire date. Section 2 of the I-9 must be completed by an employee representative by the third business day after the date the employee began employment, or, if the employee is hired for three business days or less, at the time the employee started employment. The correctly completed I-9 must be provided to HR in order for the appointment to be processed.
2. Temporary workers must submit an approved time record that reflects the actual time that the employee clocks in and clocks out each work day.
3. Consistent with “Hours Worked”, 29 CFR § 785.48 (2011), temporary worker hours will be rounded to the nearest quarter hour. Hours will be rounded up if the time worked or missed is between 8 and 14 minutes and reported as .25 of one hour. Hours will be rounded down if the time worked or missed is between 1 and 7 minutes. For detail, see Section 313, Employee Time Records, Table 1.
FLSA exempt employees are normally not eligible for overtime or additional compensation beyond base pay. However, in some cases, circumstances may warrant an exception to this policy. If an FLSA exempt employee performs work for the University that is clearly and distinctly outside the realm of the employee's regular duties and responsibilities or other extraordinary circumstance exists, such an exception may be considered. If a department believes that a special consideration should be made that would provide additional compensation to an FLSA exempt employee, before the employee performs the work, the department must provide a justification for the request to the appropriate Department Head and Dean, or Vice President. Following approval, an employee may be paid a supplemental payment. A supplemental payment is discretionary and may be modified or canceled at any time. Each college or administrative unit is responsible for maintaining appropriate information and approvals for individuals receiving supplemental payments. The primary record of approved payments will be at the college or administrative unit-level.FLSA Non-Exempt employees are not eligible for supplemental payments unless it is part of a payment plan that has been approved by Human Resources.
(Adopted 2-9-04; Amended 3-1-06 (Superseded Section 320); 3-23-09, Amended 5-31-15)
The work week for HSC is Sunday, 12:01 am, to Saturday, 12:00 pm.
TAL (Time Attendance and Leave) is the system of record for time worked, absence management, leave accruals, and leave requests. Each department is required to maintain an accurate record of employee time, signed, affirmed, or certified by the employee and approved by the immediate supervisor for each employee.
Employees shall not share sign-on credentials to university systems with others; likewise, employees must not use other employees’ sign-on credentials.
FLSA non-exempt employee
The time record must reflect the actual time the employee clocks in and out each day and all absences, paid or unpaid, during the work period. Employees are required to clock themselves in and out. This cannot be delegated to others. Additionally, employees cannot clock others in or out.Consistent with “Hours Worked”, 29 CFR § 785.48 (2011), time worked for FLSA non-exempt employees will be rounded to the nearest quarter hour. Hours will be rounded up if the time worked or missed is between 8 and 14 minutes and reported as .25 of one hour. Hours will be rounded down if the time worked or missed is between 1 and 7 minutes.
Time of Arrival
:01 to :07
:08 to :21
:22 to :35
:36 to :49
:50 to :60
FSLA exempt employee
The time record must contain all absences, paid and unpaid, in each work period.
Paper time sheets
Paper time sheets may be used if the employee is unable to certify his or her time in TAL. The paper time sheet for an FLSA nonexempt (hourly) employee must reflect the actual time in and out each day and all absences, paid and unpaid, during the work period. The paper time sheet for FLSA exempt (salaried) employee must contain all absences, paid and unpaid, during the work period.
A standard time sheet is available for use at tal.ouhsc.edu/Resources.
Paper time sheets must be signed by the employee and his or her supervisor and retained by the department as provided in Section 110, Records Retention, of these Administrative Policies.
(Adopted 2-9-04; Amended 3-23-09; Amended 10-18-12; Amended 10-01-14, Amended 5-31-15)
Nonexempt employees accrue paid leave on a pro-rata basis depending on the number of hours paid. The 40-hour work week will be the basis for the pro-rata computations. Exempt employees working at least .50 FTE will accrue paid leave in proportion to their FTE appointment as follows:
- .5 FTE through .59 FTE, will accrue leave at 50%;
- .6 FTE through .74 FTE, will accrue at 75%;
- .75 FTE and above will accrue at 100%.
Employees may be granted paid time off only up to the accruals and balances recorded in TAL.
Employees are responsible for following applicable policy when requesting and using leave. Budget unit heads and department heads have the authority and responsibility to monitor employee's leave usage.
Departmental policy regarding time and leave must be applied uniformly.
In most cases, leave shall be applied for by the employee and may be used only when approved by the supervisor or departmental designee. Department or budget unit heads may choose to accept notice of absence rather than requiring employees to request leave. In either case, the following order will apply to the use of paid leave to cover absences:
- Banked holiday(s)
- Compensatory time
- Paid time off
- Extended Sick Leave, if absence extends beyond five days and is the result of personal illness of the employee.
(Adopted 10-01-14, Amended 5-31-15)
SECTION 315 - Payment of Accrued Leave Upon Termination of Employment or Change in Benefits Eligibility1
Employees who terminate their employment under satisfactory conditions will be paid for accrued leave not to exceed the amount of their annual accrual. Terminal pay will not include credit for University-recognized holidays falling within the terminal pay period. The budget head may recommend that terminal pay be denied to an employee discharged for serious cause.
Employees whose status changes from benefits eligible to benefits ineligible will be paid for accrued leave not to exceed the amount of their annual accrual.
Twelve-month employees changing to a nine-month appointment must transfer all accrued paid leave time into the extended sick leave account.
Employees on grants or contracts.
Departments are expected to allow employees appointed to grants and contracts accounts to use all earned PTO during the specified period of their appointment unless the grant or contract contains sufficient funds or the department plans to use non-sponsored funds to pay for accumulated leave time upon termination of the employee. If such funds are not available, PTO must be transferred into the extended sick leave account at the time the employee terminates or the grant or contract is discontinued.
If the employee is transferring and the department to which the employee is transferring is willing to accept all or any portion of the accrued leave, then the leave balance can be maintained. If the receiving department is unwilling to accept the leave, PTO must be transferred into the extended sick leave account.
Employees appointed to grants and contracts whose status changes from benefits eligible to benefits ineligible may have their accrued leave paid out as described in the first paragraph of this subsection or the balances will be reset to zero.
1This section proposes changes to Staff Handbook, Section 220.127.116.11. HR will submit proposed changes to Staff Handbook at the September 2015 meeting.
Compensatory time off must be taken within one year of its accrual or otherwise be paid.
Compensatory time must be paid out upon inter-departmental transfer.
Job changes may only be made effective at the beginning of a work period. This includes changes to FTE, FLSA status, and moves between temporary and permanent appointment.
(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the OUHSC Architectural and Engineering Services offices, 405-271-2305, or web page: University of Oklahoma Architectural and Engineering Services.)
The University of Oklahoma is committed to providing a safe environment for its employees and students. To that end, the following procedures are hereby adopted for every construction project at the OU Health Sciences Center campus, whether built by Site Support or by an outside contractor.
1. A “Major Remodeling” is defined as any alteration or renovation project in which the construction cost exceeds $40,000, except for
maintenance projects such as recarpeting or replacement of equipment where the features of fire protection are not changed.
2. Every “Major Remodeling” project shall be checked for compliance with the applicable building and life safety codes by Architectural and
Engineering Services or the Architect of Record.
3. When spaces are remodeled, the remodeling project shall bear the costs to achieve compliance with
current building, Americans with Disabilities Act, Life Safety and other applicable codes.
4. Every “Major Remodeling” shall be submitted to the
OU Fire Marshal or the State Fire Marshal’s office for a building permit by the Architect or Engineer of Record. The submission shall be made
at the conclusion of the construction documents phase.
5. Every “Major Remodeling” project shall include installing fire sprinklers and other life
safety features when such project occurs in existing buildings which lack the necessary features of fire protection. The area to be sprinkled
will be determined in consultation with the Fire Marshal’s office.
6. Remodeled spaces may not be reoccupied until a final inspection has been completed and a "Certificate of Occupancy" has been issued by the Fire Marshal.
(Adopted 6-23-05; Amended 1-16-09)
(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the Financial Services offices or web site: OUHSC Financial Services.)
A. Oklahoma law requires that all money collected in the name of the University be deposited daily with the State Treasurer. 62 O.S. § 7.1. B. The Bursar is responsible for making the daily deposit to the State Treasurer.
C. All money (checks, currency and coin) collected by University departments and student organizations should be deposited on a daily basis with the
Bursar. Daily deposits are required unless exempted under paragraph F of this section.
D. The Bursar accepts deposits each day until 5 p.m., however, the office closes its books each day at 3 p.m. For those departments or student organizations that consistently receive cash each business day, a daily cut-off time must be established in order to allow time for the department or organization to prepare the deposit and deliver it to the Bursar.E. Funds received in the departments after the cut-off time each day shall be deposited the following business day. Each department and student
organization is responsible for ensuring adequate procedures and controls over the temporary safekeeping of funds prior to their deposit with the Bursar.
F. When the amount of accumulated cash receipts is less than $100, such amount may be retained in an adequate departmental safekeeping facility for a
period not to exceed five workdays before deposit with the Bursar.G. All checks received are to be restrictively endorsed immediately upon receipt. The
endorsement shall be as follows:
For Deposit Only
OUHSC Agency 1770
H. Under no circumstances will employees or students make disbursements from the department's or student organization's cash receipts. All cash receipts
must be deposited with the Bursar.
I. Departments receiving checks should encourage the makers of the check to make them payable to either The University of Oklahoma or OUHSC and not
to a department. Departments should not request or allow checks to be made payable to an individual.
J. It is the explicit responsibility of each Budget Unit Director and student organization's faculty sponsor to ensure that adequate procedures are in place to
comply with this policy.
1. An account sponsor shall ensure that all monies collected are deposited properly into a University account. The account sponsor shall also
verify that the amount deposited per the University's financial system agrees with the amount actually received and deposited through the
2. In offices with more than two persons, the responsibility to receipt, deposit and verify monies collected should be segregated among
different persons. In offices with one or two persons, the office must strictly practice adequate cash handling procedures. Internal Auditing
should be contacted to ensure adequate cash handling procedures.
A. Upon presentation of appropriate identification as determined by the Bursar, current and retired faculty and staff, and students if allowed by the Bursar,
may cash personal checks limited to the amount posted by the Bursar. The Bursar or a Bursar's designee must authorize any exceptions to the policies
in this paragraph.
B. Two-party checks and state or federal payroll checks cannot be cashed.(Adopted 2-9-04)
University departments and other University entities considering or implementing electronic commerce shall contact and coordinate issues and procedures with the Office of the Bursar and with Information Technology.
Employees, whether faculty, staff or students, shall not approve any transaction that impacts themselves financially, whether directly or indirectly. This includes, but is not limited to, salary increases, special payments, travel, reimbursements, or other supplemental payments or non-cash fringe benefits. Such transactions shall only be approved in writing by a University employee who is in a greater level of institutional authority and who is completely independent from the individual receiving the benefit or reimbursement.
A. Payroll Deductions Authorized by Regents' Policy
Amounts may be deducted or withheld from the compensation for a University employee's services to the extent authorized or required by policies of the Board of Regents. Such payroll deductions and withholdings are for various University-established programs such as, by example, those for health insurance, dental insurance, vision insurance, disability insurance, life insurance, accidental death and dismemberment insurance, long-term care insurance, defined benefits retirement, defined benefits retirement buy-back, defined contributions retirement, associated credit union payments, flexible spending accounts, parking, U.S. savings bonds, United Way, University donations, University athletic tickets, and other like current and future programs.
B. Payroll Deductions Required by Law
Amounts may be deducted or withheld from the compensation for a University employee's services to the extent required by applicable state or federal law or by lawful order of a court of competent jurisdiction.
C. Other Payroll Deductions Prohibited
Unless authorized or required by this or other applicable University policy, amounts deducted or withheld from the compensation for a University employee's services are prohibited.
D. See, Foreign National Payment and Taxation, Section 556.A.
(Adopted 2-9-04; Amended 6-16-06)
The Health Sciences Center incurs administrative and facility costs on behalf of many activities, including educational and general activities (state budgeted instruction, research, and public service), sponsored programs, service units, auxiliary enterprises, and clinical operations. State statutes require that non-educational and general activities be allocated an appropriate share of indirect expenses. Accordingly, university policy requires that service units, auxiliary enterprises, clinical operations, and other agency special activities be charged for a share of centrally budgeted administrative and facility costs in the form of an administrative overhead rate. This policy addresses administrative rates assessed to clinical operations. Overhead policies applicable to sponsored programs, auxiliary enterprises, and service units are addressed elsewhere. Overhead rates for Clinical Operations are regularly calculated by the Controller's Office and are automatically assessed to all CLNOP and CLNSP funds, by organization, on the basis of gross revenue posted each month to the general ledger. This is to include the revenue from operations of the Professional Practice Plans approved for each college by the OU Board of Regents. Rates are updated annually and can be obtained at OUHSC Financial Services. (Adopted 2-9-04)
General Ledger reports and queries, available through the OUHSC Financial Accounting System, should be utilized as a management tool to monitor and review financial activity within departmental cost centers (represented by combinations of financial chart fields, e.g., Fund, Organization, Project, and Program). To ensure that adequate control over revenues and expenses is maintained, it is imperative that activity be reviewed in detail and reconciled to departmental (local) records on a monthly basis. Errors and omissions should be investigated and resolved in a timely manner. Department heads shall take measures to ensure the integrity of their respective fiscal operations, including requiring that cash reconciliations are routinely performed and independently reviewed.(Adopted 8-6-04)
The University operates under the Internal Revenue Service (IRS) accountable plan rules in regards to reimbursing employees for expenses incurred while conducting University business. This includes reimbursement for travel and non-travel expenses. Accountable plan rules dictate that reimbursement claims be filed within a reasonable period of time after the expense is incurred. The University has determined a reasonable period of time to be 120 days. To ensure compliance with IRS guidelines, all expense reimbursements must be received for processing within 120 days after the date of the event (for travel expenses) or date of purchase (for non-travel expenses). Expense reimbursement requests submitted after 120 days may be accepted for processing but the reimbursement will generally be treated as taxable income to the individual receiving payment resulting in the reimbursed amounts being added to the employee’s W-2 at the end of the calendar year.
A. General Travel
1. The University of Oklahoma travel policy has been developed in accordance with the State Travel Reimbursement Act (STRA), 74 O.S. Section 500.1, et seq. The policy covers State officials and employees who are performing a substantial and necessary service for the State of Oklahoma and the University of Oklahoma.
a. Non-employee travel is covered under the policy if the travel expenses were:
(1) Incurred by a student traveling for business at the University's request.
(2) Incurred at the University's request by an individual in the course of seeking employment with the University.
(3) Provided for in a grant and contract for a conference participant when no other fees for the individual's service
or participation will be made.
(4) Incurred by an individual who has volunteered his services and payment for the individual's services will not be
b. For tax reporting purposes, travel expenses incurred by a U.S. citizen, permanent resident alien (i.e., “green card holder”), or resident alien vendor (e.g., consultant, speaker, etc.) are to be included in the total amount of the contract or honorarium
payment. Any such travel expenses cannot be reimbursed on the State of Oklahoma Travel Voucher. The combined income and expense reimbursement payment(s) will be reported to the IRS on Form 1099.Travel expenses incurred by a non-resident alien vendor (e.g., consultant, speaker, etc.) are not allowed for certain visa types (e.g. B-2, WT, etc.). It is recommended the visa type be reviewed by Human Resources, International Faculty and Staff Services, determine allow ability of travel expense
reimbursement prior to the engagement.
c. Claims for reimbursement of travel expenses shall not cover periods of over 31 days. In cases where the travel period is continuous beyond 31 days, subsequent claims for expense reimbursement must be filed as necessary to cover the extended period.
2. Employees' Responsibility
Employees traveling on official business for the University are expected to exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business. Excess costs, circuitous routes, delays, luxury accommodations and services unnecessary or unjustified in the performance of official business are not acceptable and should be avoided as a standard practice. The traveler should obtain appropriate receipts for all applicable charges and keep a personal record of all miscellaneous expenditures chargeable to the University, noting each item as the expense is incurred. In this way, all necessary information will be accumulated and available to assist in the preparation and submission of the State of Oklahoma Travel Voucher.
3. Authorization/Justification for Travel
Travel must be necessary for the proper execution of official University business or in justifiable pursuit of the University's educational objectives. Meetings and conferences attended must be of a professional nature that will increase the attending individual's usefulness to the University. University faculty, staff, students and non-university employees traveling on University funds, including grants and contracts and agency special accounts to out-of-state destinations, must receive prior written approval from his or her appropriate supervisor or appointed designee with budgetary authority (Department Head, Vice President, Chair, Principal Investigator, Dean, Provost). Documentation of the approval shall be maintained in the departmental files of the traveler and/or the funding account sponsor and shall be subject to compliance review by Internal Auditing. Approval for routine in-state business purposes will not require prior approval. Upon completion of the authorized travel (in-state or out-of-state), the travel voucher submitted for reimbursement must be approved by the traveler's appropriate supervisor with budgetary authority.
4. Limits of Expense
a. Reimbursement for University travel is based on actual and reasonable expenses incurred, subject to the limitations
established by the University's travel policies (i.e. STRA).
b. If travel expenditures are to be paid from a grant or contract account, travel policies of the grant or contract may specify
reimbursement of expenses at a rate different from the amount allowed by the University's travel policies. Contact the Grants
and Contracts Accounting Office concerning questions about these reimbursements.
c. An expense that is at the official station of an employee will not be reimbursed. The "official station" is defined as the
designated location where the employee primarily performs his/her responsibilities.
d. The limits on travel expense reimbursement specified in this policy are not to be construed as an indication of the amounts
that should be spent. These are only maximum amounts above which reimbursement cannot be made. University
employees' travel expenditures should be as conservative and in good taste as circumstances permit.
e. Specific policies that apply to various types of travel expenses are listed on the next several pages. If there are any questions
about reimbursement of expenses, contact the travel section in Accounts Payable.
f. Employees who are required to attend hearings or meetings of any congressional committee/subcommittee or federal
agency, board, or commission can be reimbursed for their actual and necessary travel and lodging expenses with the
appropriate University approval.
1. Transportation for persons traveling singly should be by common carrier (air, train, bus) whenever practical. Advantage must be taken of round trip rates when available. Travel must be by the most direct route possible; any individual voluntarily traveling by an indirect route must bear the extra expense.
2. Regardless of the mode of transportation (including privately owned vehicles), reimbursement for out-of-state transportation shall not exceed that of coach airfare plus other allowable transportation costs (i.e. shipping charges).
3. Commercial Air Travel
a. Domestic air travel accommodations should be limited to coach class airfare only. International air travel shall be limited to business class airfare only. Subject to exceptions at Subsection 3(e), travelers are responsible to book air travel through one of the contracted travel agencies and at the most economical rates using normally traveled routes. In the event that a traveler chooses a higher fare than the lowest applicable fare, it will be noted as an exception and reported by the travel agency to the University.
(1) In order for employees to take advantage of special cost savings on domestic airfares, reimbursement of expenses may be allowed to start up to forty-eight (48) hours before and/or forty-eight (48) hours after the
object of travel. The State of Oklahoma Travel Voucher must include a detailed cost comparison of additional meals,lodging, and other expenses incurred versus the saving on the airfare if the standard twenty-four (24)
hours requirement was adhered to. In addition, the extra day of travel must be a weekend day. The forty-eight (48) hour extended rule shall not apply where travel is by privately owned automobile in lieu of coach airfare,
regardless of any direct saving that may be demonstrated.
(2) Travel to foreign destinations may begin as early as forty-eight (48) hours before and/or extend forty-eight (48) hours after the object of travel regardless if there is a cost savings.
(3) In order for employees to further participate in airfare cost savings, reimbursement of expenses may be allowed to start up to seventy-two (72) hours before and/or extend seventy-two (72) hours after the object of travel, provided:
(a) The travel is in conjunction with a three (3) or four (4) day holiday weekend;
(b) The first/last day of the object of travel is immediately preceding and/or following the weekend
(c) The extra day(s) of travel is a weekend day or holiday immediately adjacent to the weekend, i.e., Friday or Monday; and,
(d) There is a demonstrated cost savings to the University. The reimbursement request must include a detailed cost comparison of additional meals, lodging and other expenses versus the savings on airfare if the standard twenty-four (24) hour requirement was adhered to.
b. Air carrier selection cannot be biased by any traveler's frequent flyer affiliation or benefits. The lowest cost air travel will take precedence over frequent flyer programs. Any employee choosing a more expensive flight may be required to reimburse the University for any excess costs.
c. Frequent flyer miles earned on travel funded by the University are maintained and redeemed individually by University personnel. Whenever practicable, personnel should redeem frequent flyer miles earned while traveling on University business to fund other University business travel. Frequent flyer miles earned while traveling on University business may not be exchanged for cash. Likewise, the University cannot reimburse personnel for their use.
d. When the traveler's itinerary includes a personal travel component in conjunction with a business component, the traveler may not have the travel agency bill the University's account for the personal travel component of the airfare.
e. Travelers should book all air transportation through one of the University contracted airline travel agencies shown at OU Purchasing - University Contracts, unless circumstances satisfy one of the following exceptions.
(1) Air travel was initiated on an emergency basis and time did not allow using a contracted travel agency, e.g., changing itinerary en-route or emergency travel after hours.
(2) Airfare is part of a package arranged by the organization scheduling the meeting or conference.
(3) From time to time the traveler may find an Internet fare that is lower in price than a fare available from a contracted travel agent. In order to book such a fare and be reimbursed for it, the traveler must produce documented objective evidence that the fare is lower than that which can be secured by the agent. Examples of this type of evidence are an itinerary, email, or memo from the agent, documenting the best fare that could be obtained for the travel involved. The date and time of the evidence and information must be proximate to the date and time of the lower Internet fare. Other types of objective evidence may be considered, but in no case shall a mere written statement by the traveler be sufficient. The final decision rests with the University travel office.
Only tickets with verifiable savings will be reimbursed. The traveler understands and accepts that the protections, features, and services that would otherwise accompany an agency-issued ticket may not be available. If it is established by the travel office, or by subsequent audit, that an equal or lower fare was available through one of the authorized agencies, no or only partial reimbursement may be allowed, and collection action from the traveler may be taken if necessary.When booking air travel, travelers must provide the agent sufficient information to enable the travel agency to bill the airfare to the proper campus and account. In addition, travelers should complete the appropriate authorization form before purchasing the tickets and then process according to University procedures. The authorization form should include:
(a) University accounting information (e.g., Norman Campus - account number, Health Sciences Center - chartfield combination).
(b) Traveler's employee ID number.
(c) Whether the traveler is a U.S. citizen (yes or no).
(d) Object code or general ledger account.
(e) Travel authorization/reference number.
(f) Department track/reference. An optional twenty-five (25) character field may be used by department to further identify travel.
(g) Notes. A twenty-five (25) character comments/purpose field for optional use by departments.
f. Airfare is automatically charged to the University's account and then internally billed to the appropriate campus/account/cost center.
g. Fees associated with changing a traveler's itinerary for a business purpose or an emergency are allowable expenses. If change fees are incurred while in travel status, documentation must be submitted with the travel voucher submitted for reimbursement of said fees.
h. Consolidators are companies that buy in volume and reduce the prices to the customer accordingly. The most frequent use of a consolidator is in booking international tickets. Since prices on consolidator tickets rarely match the amounts paid, these tickets should be booked and paid for through an authorized travel agency. Each of the contracted travel agencies has access to all consolidators.
Any questions concerning the purchase of air travel should be directed to the travel section in Accounts Payable.
4. Domestic Train/Bus Travel
A receipt or ticket stub for transportation fare must be submitted with the request for reimbursement. Documentation submitted must include amount paid and dates traveled. At the time the out-of-state travel is planned, a coach airplane fare quote should be obtained from one of the University contracted travel agencies. The name of the travel agency, date obtained, and the amount of the quote must be indicated on the State of Oklahoma Travel Voucher submitted for reimbursement. Reimbursement will be based upon the lesser of the coach airplane fare versus the actual fare.
5. Public Transportation
This refers to local transportation at the traveler's destination and includes taxi, limousine, bus, subway, etc. Receipts are required for any single expense of $25.00 or more. If the total of any type of expenditure, e.g., taxi, is $25.00 or more but each single expense was under $25.00, indicate the number of trips in brackets beside the total.
6. Reimbursement of Leased or Rented Automobiles
Reimbursement for automobiles leased or rented within this state from car rental agencies or private parties, to be used in lieu of a privately owned vehicle on official business for the State, shall not exceed the rate provided for the use of a privately owned automobile. The actual cost, including insurance, of leasing or renting a vehicle outside of this state to be used on official business for the State shall be reimbursed subject to approval by account sponsor unless otherwise directed at the dean or director level. Justification for the vehicle rental must be included on the State of Oklahoma Travel Voucher.
7. University vehicles shall not be used or assigned on a long-term basis by a single individual using University funds. Vehicles may be leased by departments on a monthly basis only if there are unusual or special circumstances, or there is a clear and continuing need for use by more than one person on a frequent basis. Departments with a need for a vehicle on a long-term basis should send a request in writing to the Vice President for Administration and Finance asking for a waiver. The need for a leased vehicle should be clearly defined and must clearly be a continuing or ongoing requirement.
University departments may rent vehicles from the Motor Pool for travel to official functions, i.e., conferences, meetings, field trips, or similar activities, for a period not to exceed the length of the time necessary to complete the trip. The Motor Pool will require an authorization signed by the Org Sponsor for short-term rentals. The authorization may be for multiple rentals if it fits for the specific conditions under which rentals will occur.
8. Privately Owned Automobile/Plane
For in-state travel, reimbursement for privately owned automobile/plane is limited to the rate of $0.56 per mile for all business miles driven between January 1, 2014 and December 31, 2014. Reimbursement for out-of-state travel is limited to the lesser amount of a coach class airfare versus the map mileage calculated at $0.56 per mile for all business miles driven between January 1, 2014 and December 31, 2014. At the time the out-of-state travel is planned, a coach airplane fare quote should be obtained from one of the University contracted travel agencies. The name of the travel agency, date obtained, and the amount of the quote must be indicated on the State of Oklahoma Travel Voucher submitted for reimbursement. Reimbursement will be based upon the lesser of the coach airplane fare versus map mileage cost. An exception to the comparison to coach airplane fare and map mileage cost is made if a privately owned automobile/plane is used to save time when common carrier transportation cannot satisfactorily cover the number of outlying places or to reduce expenses when two (2) or more University employees are making the trip. The reason for the exception to this requirement must be noted on the State of Oklahoma Travel Voucher. Vicinity Travel. This refers to travel that is in excess of map mileage performed in a privately owned vehicle while conducting University business. It may include transportation by private auto to and from the airport or other public transportation terminal. The reimbursement rate is $0.56 per mile for all business miles driven between January 1, 2014 and December 31, 2014. Mileage may be obtained from the MapQuest web site at www.mapquest.com. If you need assistance determining the correct map mileage, contact the travel section in Accounts Payable.
9. Bus Charters
Anyone chartering a bus for group travel should verify the company is licensed by the state(s) in which it operates and is in good standing. The recommended minimum amount of liability insurance is $5,000,000. An "Insurance Certificate" stating the above, and naming The Board of Regents of The University of Oklahoma as an "additional insured" in connection with the chartered trip should be requested from the bus company, and forwarded to the Purchasing Department for filing. Any questions related to bus charters should be directed to the Purchasing Department.
10. Travel Insurance
University travelers booking air transportation through one of the contracted travel agencies that is billed directly to the University's ghost card qualify for up to $500,000 in travel accident insurance. If there is a loss of life, the maximum $500,000 coverage is still in effect.
Travelers should be aware that when flying on a no-charge tour conductor pass or other airline-issued, no-charge ticket, ghost card and ARC affiliation insurance will not be in effect.
C. Meals and Lodging Expense
1. Reimbursement for meals and lodging shall not begin more than twenty-four (24) hours before or continue more than twenty-four (24) hours after the objective of the trip, such as the meeting, workshop, conference, etc.
2. In order for employees to take advantage of special weekend cost savings airfares, reimbursement of expenses may be allowed to start up to 48/72 hours before and/or extend 48/72 hours after the date of the date of the object of travel. Notwithstanding any savings involved, the extra day of travel must be a weekend day, i.e., Saturday or Sunday. The claim must include a detailed cost comparison of additional meals, lodging and other expenses versus the savings on airfare.
Travel under the 48/72-hour extended rule (see Subsection B(3)(a)) shall not be allowed if the costs of extra lodging and meals along with the discounted airfare exceed the costs of travel under the standard 24-hour rule as shown in the cost comparison. In addition, the 48/72-hour extended rule shall not apply where travel is by privately owned automobile in lieu of coach class airline fare, regardless of any direct savings that may be demonstrated.
3. If meals and lodging are furnished as a package plan, reimbursement may be based upon a combined receipt but at a daily rate not to exceed the rate that would have been allowed for separate meals and lodging (the receipt must reflect a breakdown between meals, lodging, registration, etc.).
4. The travel distance performed must be such that the employee cannot reasonably leave from and return to his/her home or office location at the start or close of each day's work schedule. The reasonableness guideline used for the distance test is 60 map miles (one-way) or more. However, if the travel does not meet the distance guideline, that is, one-way mileage is less than 60 miles, and there are valid reasons for waiving the distance test, the approving official should provide written clarification/explanation of the travel purpose and requirements and reasons for allowance of the expense(s) reimbursement.
5. Direct purchase of food and/or lodging by the University for employees/volunteers is allowed provided the following criteria are met:
a. Event is conducted or sponsored by the University;
b. A formal notice or announcement from the University to the attending employees is attached as supporting documentation; and
c. Each employee is in travel status for more than eighteen hours.
If the University sponsored event meets the above criteria and cost exceeds $5,000, the department must submit a requisition to the Purchasing Department with the supporting documentation listed below prior to entering into travel status. If the cost is $5,000 or less, the department must submit this documentation along with supporting invoices to Accounts Payable for payment.
(1) Description of the travel objective;
(2) Reference the statutory authority (74 O.S. Section 500.2);
(3) A separate accounting of the contracted daily cost of food and lodging (this amount cannot exceed the total daily rate allowed by the state statutes); and
(4) A list of attending individuals.
If State of Oklahoma Travel Vouchers are filed for any attending employees for other expenses, a reference should be made in the per diem and/or lodging section on the form that these items were purchased directly.
6. Reimbursement for Meal Expenses
a. There will be reimbursement for meal expenses only in connection with overnight travel status. The basic guideline for overnight travel status without support of an overnight public lodging receipt is 18 hours.
b. Reimbursement of per diem expenses is based on the provisions of the Internal Revenue Code and the rates issued by the Government Services Administration. To obtain these rates for travel, access the GSA web site. Both per diem and lodging reimbursement rates are listed as either within the continental United States (CONUS) or outside the continental United States (OCONUS). At this web site, click on Domestic Per Diem Rates for the CONUS rates or on Alaska, Hawaii, Puerto Rico, and US Possessions Per Diem rates for the OCONUS rates.
If the travel is to a location that is within the county of the key city, the traveler will qualify for the per diem rate of that city. If the lodging receipt does not indicate the CONUS/OCONUS city, the traveler must provide a statement on the travel reimbursement claim similar to the following: "I certify the public lodging place named on the lodging receipt is located in the corporate limits or county of the CONUS city of travel."If the location of travel is not listed on the web site, the federal standard rate for per diem (meals and incidentals) will apply. The current federal standard rate is $46.00 per day ($11.50 per quarter).
c. "Continental breakfasts" receptions and refreshments, such as coffee, tea, soft drinks, etc., provided during meeting breaks are not considered meals. Also, exceptions may apply if there were special circumstances that prevented the claimant from participating in the function at which the meal was provided. Examples of special circumstances would include special dress requirements, diet restrictions, transportation availability, etc. Payment or reimbursement would not be permissible in instances where the claimant merely chose not to attend the function. A statement signed by the claimant attesting to the special circumstances of non-participation in the meal function must accompany the invoice or the State of Oklahoma Travel Voucher.
7. When a traveler is in overnight status and stays with friends or relatives, the traveler is entitled to an additional $10.00 per day ($2.50 per quarter) that is intended to cover all charges for meals and lodging. To determine the appropriate rate under this policy, add $10.00 to the per diem rate for the location of travel and divide by four to get the amount per quarter, if applicable.
8. Reimbursement for Lodging
a. Requests for reimbursement for lodging must be accompanied by an itemized paid receipt from the hotel, motel, etc.
b. Reimbursement of lodging expenses is based on the provisions of the Internal Revenue Code and the rates issued by the Government Services Administration. To obtain these rates, access the GSA web site. Lodging reimbursement rates are listed as either within the continental United States (CONUS) or outside the continental United States (OCONUS). At this web site, click on Domestic Per Diem Rates for the CONUS (continental United States) rates or on Alaska, Hawaii, Puerto Rico, and US Possessions Per Diem rates for the OCONUS (outside the continental United States) rates.
If the location of travel is not listed on the web site, the federal standard rate for lodging will apply. The current federal standard rate is $77.00 per day plus any applicable taxes. If the actual room rate is greater than the maximum allowable rate, the taxes should be prorated accordingly.
c. If a hotel/motel is designated by the conference, the actual rates will be paid, not to exceed single occupancy rate, if a document is attached from the conference indicating that this was a designated hotel/motel. A list of recommended or convenient hotels is not sufficient as designation by the conference sponsor.
d. If an activity is sponsored by a University department, that department may designate lodging for the activity by completing in advance the Agency-Sponsored Designated Lodging Notice. The following sections must be completed on the form.
(2) To Whom it May Concern
(3) Name of Meeting/Conference or Purpose of Travel
(4) Meeting/Conference Dates
(5) Pre-arrangement Date
(6) Hotel Name and Address
(7) Type (listed directly below this section of the form are the available options)
(8) Single Rate
(9) Sponsor's Approval
e. Persons attending meetings, workshops or conferences that are conducted at a designated hotel, motel or other public lodging place who choose to acquire less expensive public lodging shall be reimbursed the actual lodging expense not to exceed the single room rate and the single occupancy rate charged by the designated public lodging place. When choosing this option, the STRA provides for the reimbursement of local transportation between the two sites to the extent that the cost does not exceed the difference between the cost of the designated lodging and the cost of the optional lodging.
D. Miscellaneous Travel Expense
1. All miscellaneous travel expenses must be itemized on the State of Oklahoma Travel Form 19 located at http://www.ouhsc.edu/financialservices/documents/AP_forms/OSF19.pdf.
2. Reimbursement may be claimed for the following miscellaneous expenses.
a. Communications. Business related telephone, internet, or fax charges.
b. Registration fees. If reimbursement is being requested for registration fees, a paid receipt or other evidence of payment must be attached. If meals were included in the registration fee, the number of meals provided should be indicated on the form and one-fourth of one day's per diem allowance should be deducted for each meal provided. Meals are reimbursed under the per diem section of the State of Oklahoma Travel Voucher. See the previous section, Meals and Lodging Expense, for details on the reimbursement of per diem expenses. If registration fees are being processed against an established purchase order, the invoice must show the name and date(s) of the conference, workshop, etc., and the name(s) of the person(s) who attended.The related State of Oklahoma Travel Voucher should reference the purchase order number in which the registration fee is being paid and the number of meals for which the per diem expense is being adjusted.
Note: "Continental breakfasts" receptions and refreshments, such as coffee, tea, soft drinks, etc., provided during meeting breaks are not considered meals. Also, exceptions may apply if there were special circumstances that prevented the claimant from participating in the function at which the meal was provided. Examples of special circumstances would include special dress requirements, diet restrictions, transportation availability, etc. Payment or reimbursement would not be permissible in instances where the claimant merely chose not to attend the function. A statement signed by the claimant attesting to the special circumstances of non-participation in the meal function must accompany the invoice or the State of Oklahoma Travel Voucher.
c. Gas, oil, and repairs for University vehicles. Attach receipts.
d. Parking fees and toll road charges. Attach receipts if $25.00 or more.
- Oklahoma City airport parking at the Will Rogers World Airport will be reimbursable at a maximum rate per day equal to the published long-term covered parking rate at the airport (see http://www.flyokc.com/index.aspx?page=guid.)
- Tulsa airport parking at Tulsa International Airport will be reimbursable at a maximum rate per day equal to the published long-term covered parking rate at the airport (see http://www.tulsaairports.com/index.cfm?id=20&tab_str=parking.)
e. Optional business activities. Attach a paid receipt and itemize any optional business activities. These expenses should be "essential and necessary" activities that are related and connected with the general purpose of the conference, meeting, seminar, etc. A statement signed by the claimant attesting that these activities were essential and necessary expenses and a brief description of their importance must accompany the State of Oklahoma Travel Voucher form. If the optional business activity includes meals, it must be deducted from the cost of the activity, as described with the registration fees.
3. Reimbursement may not be claimed for the following expenses:
a. Personal services such as haircuts, shoe shines, etc.
b. Gas, oil, and repairs to privately owned vehicles. This is covered in the allowance for private vehicles of $0.56 per mile on and after July 1, 2011.
E. Reimbursement for Travel Expenses
1. After completion of travel, the claimant should complete and sign a State of Oklahoma Travel Voucher (Form 19) to obtain reimbursement.
2. The claimant shall indicate on the State of Oklahoma Travel Voucher the nature of the official business, location and the meeting dates and starting and ending times.
3. The claimant should enter each expense amount in the appropriate space. If the trip involves overnight travel status and not all of the major categories of reimbursement are being claimed - per diem, lodging, transportation and registration - include a statement across the face of the claim as to why these expenses are not listed. Questions regarding completion of the forms should be directed to the Travel Office.
4. The claimant should forward the following items to the Sponsor for approval:
a. The completed State of Oklahoma Travel Voucher.
b. The original of all required receipts (lodging, transportation, registration fees, rental vehicle charges, gas, oil, and repairs to a University vehicle). If the original receipts are not available, an explanation on the front of the State of Oklahoma Travel Voucher should be included.
c. The original of any required letters of justification to explain unusual expenses of amounts claimed.
5. The Sponsor, or claimant's supervisor when the Sponsor is the claimant, must review and approve the expenditures claimed, sign the form in the appropriate area, and forward the entire package to the Travel Office.
6. Expenses Incidental to Travel by Persons with Disability
Payment may be authorized for extraordinary expenses incurred in connection with travel by persons with a disability as defined by law. (Ref: Americans With Disabilities Act 1990; Rehabilitation Act of 1973, as amended, 29 U.S.C. 701, et seq.) More information on the reimbursement of these types of expenses is available from the travel section of Accounts Payable.
7. Reimbursement for Nonrefundable Travel Expenses in Connection with Canceled Travel
Reimbursement of prepaid travel expenses may be allowed when the travel is canceled for legitimate reasons. Only the portion of the prepaid expense that is nonrefundable is reimbursable. Claims for such reimbursements should not be filed on a State of Oklahoma Travel Voucher. A memo should be sent to the Travel Office requesting reimbursement. The memo should include or be accompanied by a statement justifying, the cancellation of the travel, a paid receipt and certification that the expense is nonrefundable.
9. The Travel Office or other designated department will audit and process the claim for payment.
10. Departments will be notified when Warrants or Notices of Deposit are available to be picked up.
11. All forms referenced in this policy are available on the University's web site.
(Adopted 2-9-04; Amended 7-01-08 (Superseded Section 540); 2-02-09; 3-23-09; 4-02-09; 01-04-10; 07-1-11)
A. To serve the public purpose of the University, the following circumstances are allowed for providing food and beverages:
1. Recruiting Meals. Meals for prospective faculty, staff or students, and the spouses of any of the foregoing, and for University hosts when the meals are a necessary, customary or expected part of a recruiting process.
2. Business Meals. Meals for business associates, vendors or customers of the University and University hosts when such meals are in the interests of the University.
3. Working Meals. Meals and light refreshments consumed during work when the meals enhance or extend the quantity or quality of the work, facilitate a business meeting, or employee development activity when the meals are necessitated by workload or scheduling conflicts.
4. Student Meals. Meals and light refreshments for students representing the University or participating in official student activities.
5. Retirement Functions. Meals and light refreshments for functions honoring departing faculty or staff.
6. Recognition/Appreciation Functions. Light refreshments and meals for functions honoring faculty, staff or student recipients of awards or milestones or other appreciation.
7. Courtesy Refreshments. Light refreshments for visitors of the University..
8. Patients and Research Subjects. Necessary nourishment provided to patients, participants, and their caregivers.
B. Expenses incurred for amounts to include tips, tax and service charges are not to exceed the following amounts:
1. Light refreshments: $25 average per attendee
2. Breakfast: $25 per person
3. Lunch: $40 per person
4. Evening Meal: $80 per person
C. To document compliance with Section 541 all payments must contain the stated purpose, number of attendees, and if 10 or less attendees, the full names of those attendees.
D. Any exceptions to Section 541 policy must be approved by a University Executive Officer.
(Adopted 2-9-04;Amended 4-20-15)
Personal long distance telephone calls on stationary telephones at the expense of the University are prohibited, whether or not the cost of the calls may be ultimately reimbursed to the University. Personal long distance calls that are originated on University stationary telephone equipment must be billed directly to the caller's account or to some other non-University account.
The University of Oklahoma recognizes the performance of certain job responsibilities may be enhanced by the provision of communication devices and services. For purposes of this policy, a communication device is defined as a cell phone or other electronic equipment that allows for two-way communication. A communication service is defined as the plan providing for operation of a communication device. This policy establishes methods for making a communication device and its operation available to employees when the device and service is provided for noncompensatory business reasons.
B. Acquisition of Communication Devices
1. University-owned Devices
A department may elect to acquire and provide a communication device to an employee whose job responsibilities, in the opinion of the department head, necessitate the provision of such a device. A communication device acquired by a department and provided to an employee is considered to be university property and will be used by the employee for university business purposes. However, limited personal use is allowed.
2. Employee-owned Devices
A department may elect to reimburse an employee for the purchase and operation of a communication device when such employee’s job responsibilities, in the opinion of the department head, necessitate the provision of such a device and/or service. The employee must maintain the type of service contract that is reasonably related to the needs of the job responsibilities, and the reimbursement must be reasonably calculated so as not to exceed expenses the employee actually incurred in maintaining the device and related service.
A communication device acquired by this method is considered to be the personal property of the employee. Any service contract the employee enters into regarding the acquisition or operation of a communication device acquired by this method is personal to the employee. The university has no obligation nor makes any guarantees with respect to such service contracts.
C. Departmental Responsibilities
The department head is responsible for the following:
If the communication device is to be owned by the university (see section B.1. of this policy), the department head is additionally responsible for the following:
If the communication device is to be owned by the employee (see section B.2 of this policy), the department head is additionally responsible for determining the appropriate reimbursement amount based on the job responsibilities of the employee and the expense incurred by the employee.
D. Employee Responsibilities
1. University-owned Devices
Employees are responsible for the following:
2. Employee-owned Devices
Employees are responsible for the following:
3. All Devices
Employees are responsible for the following:
This policy applies to high-speed internet access service, the cost or compensation for which is provided wholly or partially by the University.
1. The use of high-speed internet access service is limited to employees approved or required to use the service by the employee's budget unit head upon necessity. Necessity includes situations in which time is of the essence in optimally accomplishing University purposes requiring work from the employee’s residence or other approved remote location outside of business hours. Such approval or requirement shall be withdrawn upon lack of necessity and shall be withheld or withdrawn from an employee who does not understand and comply with this policy. Any withholding or withdrawal shall not be an exclusive remedy. Such limitation on use does not apply to an employee who is at the department head level or higher; provided, a supervisor of any such employee may disallow any use.
2. The type and cost of the high-speed internet access service must be approved by the employee's budget unit head and is only provided for use by the individual employee. The cost or compensation provided wholly or partially by the University is limited to service provided for the employee only.
University-provided high-speed internet access service must be centrally billed through the department of Information Technology. Individual reimbursements are not permitted.
Any University-provided high-speed internet access service is intended for University business use and must comply with Section 125, Information Systems: Acceptable Use, of these Administrative Policies. For the purposes of this policy, the performance of personal consultation or other services for which a third party compensates the employee is not University business.
E. Management of Use
1. Approval. Expenses for the use of high-speed internet access service must be approved in writing by a University employee who is in a greater level of institutional authority than the user.
2. Enforcement. A budget unit head or other University employee having supervisory authority who may become aware of a violation of the letter or spirit of this policy shall take such remedial action as may be appropriate to control any such violation.
Cash awards, certificates, plaques and other appropriate award mementos presented in honor and acknowledgement of academic, achievement and other milestones are allowed. Awards given must be reasonable and customary and generally under $100 per honoree.This policy applies to payments made to U.S. Citizens and resident aliens. For payments made to nonresident aliens (e.g. international students), please contact Accounts Payable for specific guidance.
C. OTHER (Visitors, Speakers, Dignitaries)
Cash awards, certificates, plaques and other appropriate acknowledgements are allowed. In order to be non-taxable, acknowledgements given must be reasonable and customary and of de minimus value. Cash and cash equivalents are taxable regardless of amount.
This policy applies to payments made to U.S. Citizens and resident aliens. For payments made to nonresident aliens, please contact Accounts Payable for specific guidance.
A. The costs for reasonable, necessary functions and promotional items are permitted that promote, market and develop University business interests.
B. Promotional items provided for recruitment purposes are permitted. Items should be reasonable and customary and of de minimus value.
C. The costs for special events are permitted that have extraordinary significance and importance to one of the University’s missions and that reasonably and necessarily serve to advance or enhance one of its missions as determined and approved by a Provost or the President of the University.
Payments to vendors shall not be made until compliance with applicable policies and procedures, including the purchasing policies and the Purchasing Department procedures, regardless of whether the payments are for purchases over or under the small dollar limit.
This policy applies to the payment to non-employees for services rendered. Payment should include all expenses, including travel expenses, associated with the service provided.
Payments made to a non-employee must meet the following criteria:
1. The performance of services or contract for services, for either of which the payment is sought, must not have occurred within two years of the performing or contracting non-employee's retirement date from the University or any other institution within The Oklahoma State System of Higher Education.
2. The performance of services or contract for services, for either of which the payment is sought, must not have occurred within one year of the performing or contracting non-employee's termination date from the University.
3. The work must be of the type that the University stipulates for the desired objectives or product.
4. The individual is free to determine the process or procedures to achieve that objective.
5. The individual should be an authority or recognized expert in the field of endeavor for which retained.
6. The service should be of a non-recurring nature.
7. Payments to foreign nationals, see Foreign National Taxation, Section 556.
(Adopted 2-9-04; Amended 6-16-09)
A. At times, it may be beneficial for the University to contribute toward an individual's moving expenses. The rate for moving expenses beginning January 1, 2014 will be $0.235 a mile. The payment of these expenses requires the prior approval of the college or department.B. The University is required to comply with reporting requirements mandated by the Internal Revenue Service (IRS). Qualified moving expenses are a nontaxable benefit, while non-qualified expenses are reportable as W-2 income. For more information, consult IRS Publication 521.(Adopted 2-9-04)
A. In order to pre-pay a registration fee for a conference, meeting, seminar, or similar event, where the organization requires pre-registration and payment in advance, one of the following two options must be satisfied.
1. By standard policy, the organization will not accept a purchase order in lieu of advance payment. Documentation to this effect in writing from the organization must be attached to the voucher when submitting to Accounts Payable for processing. If paying with a departmental Procard, this documentation must be maintained in departmental files for subsequent reviews.2. By standard policy, the organization will accept a purchase order in lieu of advance payment. However, a discounted fee is offered if the registration is paid in advance. To qualify for this option, the registration fee must, a. result in a discount to the University; b. allow for substitution of participant; and, c. provide a 100% refund should the event be canceled
Documentation to this effect in writing from the organization describing these facts must be attached to the voucher when submitting to Accounts Payable for processing. In addition, the payment shall be timed to arrive at the sponsoring organization not earlier than the absolute due date deadline to take advantage of the discounted registration. If paying with a departmental Pcard, this documentation must be maintained in departmental files for subsequent reviews. Again, payment should be made no earlier than the absolute due date deadline to take advantage of the discounted registration.
B. If the prepayment requirements detailed in "A" above cannot be met and the organization will accept a purchase order when registering, departments should enter a requisition in PeopleSoft. Payment for the registration will then be made by Accounts Payable after the event upon receipt of an invoice. C. If the sponsoring organization will not accept a purchase order and the registration fee is not directly paid in advance either through Accounts Payable or via a departmental Pcard, a registration fee paid by the employee can be reimbursed on the State of Oklahoma Travel Voucher after travel activity has been completed.
(Adopted 2-9-04; Amended 9-17-07 (Superseded Section 553)
An honorarium is defined as a nominal payment to an individual given in gratitude for services rendered. This typically is a one time, non-recurring payment. While an honorarium may be interpreted as a fee, it is a payment given to a professional person for services for which fees are not legally or traditionally required. The giving of it and the amount are both discretionary. An honorarium is appropriately given to a person who has volunteered time and effort on behalf of the University and who is not otherwise being remunerated for the service provided. The individual should not stand to realize a profit or loss as a result of the service provided.
The individual must not have been on the payroll of the University for one year prior to providing services. The individual must not have been retired from the Oklahoma State System of Higher Education within the past two years. The service must be of the type which the University stipulates for only the desired objective; the individual is free to determine the process or procedures to achieve that objective. Generally, the individual should be an authority or recognized expert in the field of endeavor for which retained, and the service should be of a non-recurring nature. The service should not be available within the staffing of the University. Examples of services which qualify are:
1. A guest lecturer whose lecture is directed by the University only in terms of general subject matter to be covered. If included in a course, the lecture should only enhance and not serve as a source of fundamentals essential to the course of instruction.
2. An entertainer, guest artist, or guest director.
3. A recognized authority in a field of endeavor whose expertise is not otherwise available through University sources.
The amount of an honorarium should not be geared to lost fees or wages, expenses, or other opportunity costs incurred by the service provider, but to the amount of recognition appropriate for the service provided. An honorarium is typically of nominal value; however, amounts in excess of $5,000 must be on a purchase order. Generally, an honorarium is not allowed on sponsored (SPNSR) funds. If the payment is to be made on SPNSR funds, please contact the Office of Research Administration (ORA) to inquire on the allowability of the payment, prior to arrangements.An honorarium payment is to include all expenses, including travel expenses, associated with the service provided. Whether paid in a lump-sum payment or separately, both the honorarium and expense reimbursement must be coded as a professional service expense. The combined honorarium and expense reimbursement payment(s) will be reported to the IRS on Form 1099.
C. Qualifications for Non-Resident Aliens
See Foreign National Taxation, Section 556. Under Section 212(q) of the Immigration and Nationality Act, non-resident aliens are only allowed to receive an honorarium if their services last no longer than nine days at any single institution and if the non-resident alien has not accepted such payment or expenses from more than five institutions or organizations in the previous six month period. This is known as the 9-5-6 rule. The services, for which the non-resident alien will receive an honorarium, should benefit the University and must be open to students and/or the general public free of charge.By definition, an individual that enters the United States on a visa with a B-1 or WB status is seeking admission for legitimate activities of commercial or professional nature. B-2 and WT visitors are allowed entry to the United States for pleasure and not with the intent to do business. Therefore, all visitors, with intent to do business with the University, prior to entering the United States, should request entry as a B-1 or WB visitor. At this time Federal Guidelines allow payment of an honorarium and travel expense reimbursements to non-resident aliens who enter the United States with a B-1, B-2, WB, or WT visa status.All other visa entry types have to be reviewed individually according to merit. All requests must be submitted prior to making travel arrangements or services being rendered.
All honorarium payments to non-resident aliens require the following documentation:
1. Copy of valid passport
2. Copy of United States Visa (During visit)
3. Front and back copy of INS Form I-94, Arrival-Departure Record (During visit)
4. Completed Request for Honorarium Approval form and International Information Form (IIF)
5. Copy of the letter of invitation issued by the inviting department prior to travel to be presented by the non-resident alien at entry into the United States. The letter must contain a description of the event or activity to include the dates, locations, and amount of honorarium offered. This is required for B-1 and WB status ONLY.
6. Financial Services may request documentation from the non-resident alien listing the number of days the individual has been in the United States during the current calendar year, the 1st preceding year, the 2nd preceding year, and the total number of such payments or expenses he/she has received in the previous six months.
(Adopted 6-24-05; Amended 11-3-05 (Superseded Section 554); Amended 6-16-09)
The purpose of this policy is to set forth the procedure to determine whether an individual providing services to the University of Oklahoma is an employee or an independent contractor and to determine the payment method for an individual who performs services for the University as an independent contractor.
In general, an employee is an individual who performs a service for the University and operates under the direction and control of the University or its employees. Direction and control can be inferred when the University has the right to control the results as well as the means and methods of the worker. An independent contractor is a person engaged by the University to perform specific functions or tasks at his or her own discretion with respect to the means and methods used to accomplish the assignment. Additionally, the independent contractor must provide services to the community, not just to the University. For tax purposes and wage and hour compliance, the Internal Revenue Service (IRS) and the Department of Labor (DOL) require that employees be classified as either employees or independent contractors (also known as consultants or independent or professional service providers). The criteria used for making this determination are established by the IRS, the DOL and case law. The status of a worker as either an independent contractor or employee must be determined accurately to ensure that workers and the University can anticipate and meet their tax and record-keeping responsibilities in a timely and accurate manner. The IRS is aware of the tendency for entities to misclassify workers and thereby fail to pay substantial amounts of employment tax. The IRS has given high priority to the correct classification of employment relationships and the tax implications of the decisions made. The penalties for misclassification are payment of under-withheld taxes, including federal and state income tax, social security and Medicare taxes, federal unemployment taxes, penalties and interest.
This policy applies to all colleges, departments, centers, divisions, etc., (the contracting department) that hire or contract with individuals or other entities to perform services for the University, such as trainers, performing artists, speakers, researchers, contractors or consultants, whether paid on a sponsored grant or contract or from departmental funds.
Prior to engaging the services of any individual or other entity as an independent contractor, the contracting department must check with the Office of Human Resources to determine the proper work status of that individual or entity to perform the work – an employee of the University or an independent contractor. Whether a worker can be treated as an independent contractor is a question of fact and depends on federal law. The Independent Contractor Approval Form should be reviewed and completed as necessary. Current employees may not perform services for the University as independent contractors. Individuals who have been employed with the University within the previous twelve months and retirees from an institution within the Oklahoma State System of Higher Education are only eligible to perform as independent contractors under certain circumstances. State law prohibits the University from entering into a sole source contract or a contract for professional services with or for the services of any person who has terminated employment with or who has been terminated by the University for one year after the termination date of the employee from the University. This does not prohibit the University from hiring or rehiring such person as an employee. (Title 74 Oklahoma Statutes Section 85.42. See also Section 551, Payments for Services Performed by Non-Employees, of these Administrative Policies.) The Legislature intends that the University not enter into a contract for independent contractor services with any person who has retired from employment with any institution in the Oklahoma State System of Higher Education for two years after the retirement date of such person. (Title 70 Oklahoma Statutes Section 3227. But see Section 551, Payments for Services Performed by Non-Employees, of these Administrative Policies.)
A. Foreign National Payment and Taxation
The University of Oklahoma Health Sciences Center is committed to ensuring compliance with applicable laws governing payments to individuals who are foreign nationals. The reporting requirements and taxability of foreign nationals are governed by the Internal Revenue Code and the State of Oklahomastatutes.
B. Payments of Scholarships/Stipends to Foreign National Students
The University of Oklahoma Health Sciences Center is committed to ensuring compliance with applicable laws concerning scholarships/stipends to foreign national students. Payments of scholarships/stipends in excess of tuition or fees to foreign nationals are taxed and reported per Internal Revenue Code and the State of Oklahoma statutes. For more information in regards to Section 556, please contact the Foreign National Taxation Staff Accountant at (405) 271-2055.
Participant Fees are those payments made to individuals to compensate them for participation in various studies conducted at the Health Sciences Center (i.e., research, etc.). The University pays individuals an agreed upon amount to participate in the studies. The amount paid may be subject to Federal income reporting requirements and may also be subject to Federal and State tax withholding. This policy is intended to cover payments to both University and non University employees who have agreed to be participants in studies.
B. Residency Status
To be in compliance with IRS regulations, the University must collect residency status for all participants. This determines how the payment is handled. All payments required to be reported as outlined in this policy require collection of the participant’s name, tax identification number (SSN or ITIN), address, and amount paid. Payments can be made as specified according to the residency status.
1. U.S. Citizens and Permanent Residents - Payment can be made using any of the four payment methods outlined in this policy. Permanent Residents must supply a copy of their green card for proof of residency.
2. Resident Aliens and Non-Resident Aliens for Tax Purposes - Payment can only be made by check and may be subject to tax withholding.a. Resident Aliens can use the Participant Payment Request Form as the vendor form Departments can submit this form to the Accounts Payable Vendor Section for adding to the vendor file. b. Non-Resident Aliens must complete the Foreign Vendor Form (W-8 Substitute) in addition to the Participant Payment Request Form due to immigration requirements. The Foreign Vendor Form must be an original as required by the Internal Revenue Service (IRS). The vendor form submission must also include the required attachments as specified on the form. These payments are subject to 30% federal and 8% state income tax withholding. However, nonresident aliens may be able to claim exemption from income tax withholding under a United States tax treaty. This will be determined by Accounts Payable at the time of the Vendor Form submission.
C. University Employees
Payments made to participants who are employees of the University are treated as described in this policy unless the relationship of an employer/employee exists or the individual is a nonresident alien.
1. Employer/Employee Relationship Exists - If an employee/employer relationship exists, the payment must be made through Payroll. Applicable taxes will be withheld and the payment will be reported as W-2 income.
2. Nonresident Alien - All nonresident alien employees must complete the Participant Payment Request Form and payment must be made by check through Accounts Payable.
D. Payment Options
See the Participant Payment Matrix for more information. There are four payment methods available that are outlined in this policy.
1. Check - Checks can be used for payment to participants regardless of U.S. residency status. Paying a participant via check requires the participant to be setup as an OUHSC vendor and a voucher created by the department to be forwarded to Accounts Payable for payment. This method does not require any additional income reporting tracking by the department because all payment information is captured in the Accounts Payable system.
2. Cash - Cash payments are made through approved Research Incentive Petty Cash Funds. These payments are limited to U.S. Citizens and Permanent Residents (i.e., Green Card holders). For more information please refer to the Research Incentive Petty Cash Funds Policy.
3. Gift Card - Gift cards must be purchased in accordance with the Research Incentive Gift Cards policy. Gift card payments are limited to U.S. Citizens and Permanent Residents. Currently, only Wal-Mart gift cards can be purchased using a departmental Pcard. All other purchases of gift cards must be processed on vouchers through Accounts Payable.
4. Travel Reimbursement - Non-employees receiving no compensatory payments can be reimbursed for travel expenses incurred on either a Notarized Form 3 or a Travel Form 19. Payment by either form requires the participant to be setup as an OUHSC vendor. For more information on setting up a vendor, please refer to the Vendor Module training manual. A Notarized Form 3 can be processed for actual cost incurred evidenced by original receipts or reimbursement can be based on federal government GSA and mileage rates. Form 19 claims must adhere to the University travel policy guidelines.
E. Reporting Requirements
1. Departmental Reporting - Departments must collect the data as follows and forward to Accounts Payable via email to the AP-Management group mailbox as frequently as monthly but no less than quarterly. The quarterly reports are due no more than two weeks after the end of each quarter.
a. Petty Cash and/or Gift Cards
(1) Individual payments less than $50 and cumulative payments not expected to exceed more than $500 for the calendar year. Information is retained in the department with no tax information reporting supplied to Accounts Payable.
(2) Individual payments of $50 (or more) or cumulative payments expected to exceed more than $500 for the calendar year. A Participant Payment Request Form must be completed one time per calendar year for each participant that falls in this category. These forms are retained by the department with the payment information entered into a Participant Log spreadsheet to be forwarded to Accounts Payable as indicated in this policy.
b. Checks and/or Travel Expense Reimbursement
(1) All check payment information is captured in the Accounts Payable system therefore no department tracking and/or reporting is required.
2. Accounts Payable Reporting - Accounts Payable will report all income payments in accordance with the IRS regulations on the required forms as indicated in this policy.a. Form 1099 – All U.S. Citizens, Permanent Residents, and Resident Aliens for Tax Purposes that receive payments from the University in the amount of $600 or more during a calendar year will be reported as 1099 income for that year. A Form 1099 will be mailed to the participant at the address on file by January 31st of the following year.b. Form 1042 – All Non-Resident Aliens for Tax Purposes will receive a Form 1042 for all income payments made during the calendar year. A Form 1042 will be mailed to the participant at the address on file by March 15th of the following year.
The University of Oklahoma Health Sciences Center is one entity. Providing information to areas within the University required for conducting business does not violate HIPAA confidentiality requirements. Accounts Payable can report payments to the IRS and make withholding payments to the Office of State Finance (OSF) without providing information about the study itself. The information collected and reported to Accounts Payable for income reporting and applicable tax withholding purposes should not indicate the specific study involved.(Adopted 1-16-09)
Grants and Contracts Accounting provides post award administrative and financial support to Principal Investigators, Project Directors and Sponsors.Grants and Contracts Accounting has the primary responsibility for all activities concerning external and internal audits of sponsored program expenditures and the resolution of audit exceptions. It is the office assigned the responsibility to assure compliance with cost sharing, effort reporting, cost allowability, direct cost allocability, facilities and administrative cost allocability, and subrecipient monitoring.Grants and Contracts Accounting, in conjunction with the Controller's Office, will periodically issue guidelines regarding special procedures applicable to sponsored programs.Specific details regarding procedures related to Grants and Contracts Accounting can be found at: http://www.ouhsc.edu/financialservices/GC/policiesprocedures.asp.
B. Principal Investigator Responsibility
The principal investigator is responsible to ensure that all activity incurred on behalf of his/her project is allowable and allocable according to terms of the sponsoring agency.
An award notification from an external sponsor can be used to establish a project on a probationary basis, provided an “Application to Establish a Chartfield Value” form (ECAV) is completed. Grants and Contracts Accounting has the authority to deny the establishment of a project if the terms and conditions and billing information for the project are not provided. An "Application to Establish a Chartfield Attribute Value" form (ECAV) is used to establish projects with no external sponsor or those without a fully executed contract. This form is completed by the requesting department/PI. The section of the form that deals with project information should be completed (including an alternate funding source designated to cover expenditures should the anticipated award not be forthcoming). If the grant or contract is not fully executed or terms and conditions are not received within 90 days, Grants and Contracts Accounting shall notify the appropriate department and bill the alternate funding source for any charges incurred. Notification should also be made to the Controller, CFO, Vice President for Administration and Finance and Vice President for Research. This paragraph does not apply to governmentally sponsored grants and contracts.
Grants and Contracts Accounting must be officially notified of any change in Project Sponsor. If the project is federally funded or notification is required by the funding agency, correspondence must be submitted through the Office of Research Administration to the appropriate granting agency. A copy of the approval from the granting agency should be submitted to Grants and Contracts Accounting.
On a federally-funded or budgeted project, a request for extension must be submitted through the Office of Research Administration to the funding agency, countersigned by an administrative official, and sent to Grants and Contracts Accounting. Upon the sponsoring agency's approval, the time period will be changed on all pertinent documents and on the University's accounting system. For projects that have no firm project period required by a sponsoring agency, the Principal Investigator and/or Project Sponsor can submit a memo, with appropriate justification, to the Office of Research Administration requesting the time period be changed. The Office of Research Administration will forward the request to Grants and Contracts Accounting for processing.
It is the responsibility of the Grants and Contracts Accounting Office to prepare and mail the billings (invoices) on all awards, with the exception of clinical pharmaceutical trials. Due to patient confidentiality issues, the department may prepare invoices on these awards. When appropriate, Grants and Contracts Accounting may delegate the preparation of other billings to a department/college; such delegation must be in writing with justification and approved by the Vice President for Administration and Finance or his/her designee.All checks received on sponsored programs in Oklahoma City, including clinical pharmaceutical trials, must be deposited by Grants and Contracts Accounting. Checks received in Tulsa for sponsored programs must be deposited by the Administration and Finance Department at the Schusterman Center.Reporting requirements vary considerably among various federal and non-federal awarding or granting agencies. However, in most instances a final report of expenditures and a technical report are required. The Project Director/Project Sponsor is responsible for filing all technical reports. Grants and Contracts Accounting has the primary responsibility for filing all financial reports.Grants and Contracts Accounting should review deficits and accounts receivable on a routine basis and should give the Controller and CFO regular updates of deficits and collection efforts. The Vice President for Administration and Finance and the Vice President for Research should be notified of potential problems related to significant deficits, delinquent funding or collections.
G. Closing an Existing Project
A sponsored project will be closed when all expenditures have been reported and receivables have been reconciled. Deficit balances as a result of over expenditures or disallowances are the responsibility of the Principal Investigator and his/her department.
H. Residual Funds Policy
For all sponsored studies, investigators and staff are required to adequately and accurately charge costs (effort, supplies, etc.) to their project. Grants and Contracts Accounting will return to the sponsor unspent residual funds remaining in an account at the end of the award in accordance with the conditions of the award. Residual funds that do not have to be returned to the sponsor will be treated as follows: (1) For awards where 60% or more of the budgeted direct costs have been properly charged to the project (i.e. 40% residual), the remaining direct cost balance of the award will be transferred to the applicable Department Chairman, to be used at their discretion. (2) When less than 60% of the budgeted direct costs have been properly charged to the project, the direct cost balance in excess of the 40% residual will be transferred with 50% going to the Department Chairperson, to be used at their discretion and 50% to the VP of Research, to be used for the support of research. The remaining 40% will be transferred to the applicable Department Chairperson as above. Residual funds that do not have to be returned to the sponsor will not be transferred to the Principal Investigator and may not be transferred to another institution should the Principal Investigator leave OUHSC. Prior to the residual balance transfer, F&A costs will be reviewed and adjusted as necessary. Note: F&A costs will be assessed on any transfers of residual funds. (This policy applies to All Awards: Research, Clinical Trials, Pre-Clinical, etc). Example I.
Budgeted Direct Costs: $100,000
Budgeted F&A Costs: $ 20,000Total Budget: $120,000Actual Direct Expenditures: $ 60,000Actual F&A Charges: $ 12,000Remaining Direct Funds: $ 40,000
Remaining F&A Charges: $ 8,000
Budgeted Direct Costs: $100,000
Budgeted F&A Costs: $ 20,000Total Budget: $120,000Actual Direct Expenditures: $ 50,000Actual F&A Charges: $ 10,000Remaining Direct Funds: $ 50,000 $ 45,000 (returned to Dept Chair) $ 5,000 (Vice President for Research)
Remaining F&A Charges: $ 10,000
I. Facilities and Administrative Costs
Facilities and Administrative Costs are the costs incurred by an organization that are not readily identifiable with a particular project or program but are nevertheless necessary to the operation of the organization and performance of its programs. The costs of operating, maintaining and depreciating facilities are types of costs that are usually treated as facilities and administrative costs. The University periodically establishes appropriate facilities and administrative rates. These rates are negotiated with the University's cognizant agency.
J. Purchase of Goods, Materials and Equipment
All purchases of payments for goods, etc., must follow applicable University Purchasing and Accounts Payable policies
K. Time and Effort Reporting System
Federal guidelines prescribe various methods to certify that the compensation charged to its awards represents allowable, reasonable and allocable costs to those programs. In compliance with the Office of Management and Budget Circular A-21 "Cost Principles for Educational Institutions," the Principal Investigator certifies payrolls on sponsored programs via a certification of time and effort report. The report reflects only the Health Sciences Center full-time equivalent (FTE).(Adopted 2-9-04; Amended 12-3-07 (Superseded Section 570); Amended 12-21-09; 02-10-10; 06-08-10; 08-23-11)
1.1 It is the policy of the University of Oklahoma Health Sciences Center to collect the full applicable rate of facilities and administrative costs reimbursement on all externally funded projects, including research, public service, training and instruction grants and contracts.
1.2 For all projects funded by federal agencies, or funded with federal dollars (including federal dollars passed through other agencies), the applicable rate is based upon the University’s current federally negotiated facilities and administrative costs rate agreement. The only exception to the negotiated rate is for those federal programs where a lower rate is specified and published in the sponsored program announcement.
1.3 For all projects funded by state and local agencies, private industry and foundations, the applicable facilities and administrative costs rate is based upon the type of program (research, training, instruction, public service, fee-for-service) and the current negotiated indirect cost rate for research or the University’s published facilities and administrative costs rate for training, instruction, public service, or fee for service programs.
1.4 Any requests for an exception of the applicable indirect cost rate must follow the exception process described in Section 4.0. Exception requests must be submitted to the appropriate Dean’s office for review and the signed Exception Form must then be approved by the Vice President for Research and the Vice President for Administration & Finance.
2.0 BACKGROUND AND DEFINITIONS
2.1 This policy provides guidelines for the University of Oklahoma Health Sciences Center regarding the reimbursement of facilities and administrative costs for all externally funded projects.
2.2 The total cost of all externally funded projects consists of both direct and indirect expenses. The University must pay for all associated facilities and administrative costs of every program, regardless of whether it is reimbursed by the sponsor or not
2.3 Federal regulations (OMB Circular A-21 and the Federal Cost Accounting Standards) require that the same type of costs be treated consistently as direct or facilities and administrative costs on sponsored programs. This policy provides guidance to assure compliance with all applicable federal regulations.
2.4 DefinitionsDirect costs are those that are readily identifiable with a specific project and which can be charged directly to that project. Direct costs include such items as salaries, fringe benefits, equipment, consumable materials and supplies, travel, subject/participant costs, and subcontracts. Facilities and administrative (F&A) costs, formerly known as indirect costs, are actual costs incurred by the University to support externally funded projects. These costs are to be reimbursed by the sponsor for common University expenses that cannot be directly charged to a single project and include: 1) infrastructure costs (rent, heating, air, janitorial services) and 2) support services (IT, library, purchasing, accounting, research administration, animal resources, and federally mandated assurance boards and offices [Institutional Review Board, Institutional Animal Care and Use Committee, Institutional Biosafety Committee]). On-campus/off-campus facilities and administrative costs rates - On-campus and off-campus facilities and administrative costs rates for research are determined by the DHHS negotiated cost rate agreement and are to be utilized for all federally funded research. The applicable on- and off-campus indirect cost rate(s) for research, public service, training and instruction are published annually by Administration & Finance and can be found at: http://www.ouhsc.edu/financialservices/GC/Grants.asp. The off-campus rate applies only to activities performed in facilities not owned by the Health Sciences Center and to which rent is charged directly to the project.
3.0 APPLICABLE FACILITIES AND ADMINISTRATIVE COSTS RATES BY FUNDING SOURCE AND TYPE OF PROGRAM
3.1 FEDERAL - The University’s current federal negotiated facilities and administrative costs rates apply to all federally funded programs, with the exception of Federal Training Grants. This includes funds received directly from federal agencies and funds received indirectly from federal agencies as “flow-thorough” or “pass-through” funds from other institutions, i.e. subawards and subcontracts.
3.2 STATE - The current applicable facilities and administrative costs rate applies to all programs funded by State of Oklahoma agencies (including OSDH, ODHS, OHCA and others). The State agency must also provide written certification to the Office of Research Administration regarding the source of their funding, federal versus non-federal, in order to determine the applicable facilities and administrative costs rate. All research grants or contracts funded by federal flow-through funds are required to include the University’s current negotiated facilities and administrative costs rate.
3.3 NON-PROFIT/FOUNDATION - The applicable facilities and administrative costs rate applies to all programs sponsored by Non-Profit agencies and Foundations.
3.4 INDUSTRY: CLINICAL TRIALS - The facilities and administrative costs rate for Clinical Trials funded by Industry/Pharmaceutical companies may vary, but must include 20% for core Institutional overhead costs. Departmental or College Administrative cost rates may be included in addition to the Institutional 20%. There will be no exceptions to the core Institutional rate of 20% for Clinical Trials sponsored by Industry/Pharmaceutical companies.
3.5 INDUSTRY: BASIC RESEARCH – The University’s current federal negotiated facilities and administrative costs rate applies to all basic research programs sponsored by for-profit Industry/Pharmaceutical companies
.3.7 See the ORA web site for all applicable facilities and administrative costs rates based upon funding source and type of program.
4.0 REQUESTS FOR EXCEPTIONS
4.1 Exceptions to this policy will only be granted in rare circumstances. Facilities and Administrative costs must be included using The University’s federally-negotiated rates, with the exception of Federal Training Grants. All other deviations are subject to administrative approval by the Vice President for Research and the Vice President for Administration & Finance. Sponsor guidelines limiting facilities and administration costs must be provided with each proposal requesting an exception. Projects funded by the for-profit sector must accrue F&A at the appropriate negotiated rate.
4.2 All requests for exceptions to the University’s Facilities and Administrative Costs Policy must use the “Indirect Cost Rate Exception Request Form”.
4.3 The Exception Form must be submitted to the appropriate Dean’s office for review, which in consultation with the department chair may elect to support or deny the request. If supported by the Dean’s Office, the signed Exception Form must be routed to the Office of Research Administration and Administration & Finance at least five (5) business days prior to obtaining institutional signature on the proposal, grant application or contract.
4.4 The Vice President for Research and the Vice President for Administration & Finance will make the final decision.
4.5. The Senior Vice President and Provost, the Vice President for Administration & Finance, and the Vice President for Research will monitor the cost to the University of approved facilities and administrative costs exceptions on a continuing basis. Exception approvals will be reviewed with the applicable Dean on a quarterly basis. See ORA web site for current rates and applicable formshttp://www.ou.edu/ouhsc/ora/home.html
(Effective January 1, 2010)
Facilities and Administrative Costs on Clinical Trials:In September 1992, August 1994, and February 2006 the Provost and Vice President for Research, respectively, issued memoranda regarding the University’s policy for recovery of facilities and administrative (F&A) costs (formerly known as indirect costs) on clinical trials involving human subjects. The purpose of this section of the policy to restate the policy to more precisely define the basis for determining which clinical studies are subject to the twenty percent (20%) F&A assessment. The distribution of 20% F&A assessment is 10% to Provost’s Office, 5% to the VP of Reseach for the support of research, and 5% to the central F&A assessment pool.Twenty percent (20%) of all revenue received from clinical trial studies is recovered by the Provost’s Office/Grant Administration if the clinical study meets all of the following requirements:
Any required college, department or section F&A charges are in addition to the 20% F&A costs recovered centrally. All appropriate F&A costs (the centrally assessed 20% plus college, department or section charges) must be negotiated with the company by the investigator and included in the budget either 1) as a separate line item (administrative fees, F&A costs, etc.), or 2) added to the cost of each direct cost line item.Cost Accounting and Allocation of ExpensesThis policy is established to ensure compliance with federal cost principles and consistency in accounting and costing practices on all clinical trials (defined here as studies involving humans and sponsored by external agencies). As with all sponsored studies, investigators and staff are required to allocate and charge their actual percent effort to all clinical study accounts, as well as all other costs directly benefiting the clinical study.Industry-sponsored clinical trials will budget the 20% F&A rate. F&A recovery for industry-sponsored clinical trials is accessed on all expenditures and related cost transfers of funds out of the account. Basic, pre-clinical (nonclinical) research projects and other human studies not involving living human subjects are subject to the University’s current negotiated F&A costs, as are clinical trials sponsored by federal, state, and non-profit agencies. Residual FundsSee OUHSC Administrative Policy Section 570 subsection H.Additional policies, guidelines, procedures, and forms are available at the Grants and Contracts Accounting office and web site: http://www.ouhsc.edu/financialservices/GC/Grants.asp(Adopted 12-21-09; Amended 02-10-10)
Inventories of goods held for resale must periodically be compiled, measured and recorded in the University's financial accounting system. Sample inventory guidelines are available from Financial Services or Financial Support Services. Inventory is usually classified as (a) finished goods (e.g., consumable supplies and items held for resale or recharge within the university), (b) works in process, or (c) raw materials. The basis of accounting for inventories is cost, which is the price paid or consideration given to acquire the asset. In inventory accounting, cost is the sum of the expenditures and charges, direct and indirect, in bringing goods to their existing condition or location.
B. Inventory Systems
1. Periodic System. Inventory is determined by a physical count (sample inventory guidelines are available from Financial Services) as of a specific date. As long as the count is made frequently enough for reporting purposes, it is not necessary to maintain extensive inventory records. The inventory shown in the balance sheet is determined by the physical count and is priced in accordance with the inventory method used.
2. Perpetual System. With the perpetual system, inventory records are maintained and updated continuously as items are purchased and sold. The system has the advantage of providing inventory information on a timely basis but requires the maintenance of a full set of inventory records. Periodic physical counts are still necessary to verify the inventory records.
C. Lower of Cost or Market
When the value of the goods in the ordinary course of business is no longer as great as their cost, a departure from the cost principle of measuring the inventory is required. Whether the cause is obsolescence, physical deterioration, changes in price levels, or any other, the difference should be recognized by a charge to expense in the current period. This is usually accomplished by stating the goods at a lower level designated as market. The term market generally means current replacement cost, whether by purchase or by reproduction.
D. Departmental Responsibility
1. Selecting, establishing, and maintaining an inventory system (i.e., a periodic or perpetual system).
2. Determining whether obsolescence, physical deterioration, change in price levels, or any other changes require inventory to be restated to the lower of cost or market.
3. Selecting an inventory cost method that under the circumstances most clearly reflects periodic income.
4. Ensuring that inventory transactions are executed and recorded in accordance with management's general or specific authorization.
5. Permitting access to inventories only in accordance with management's authorization. Management may protect its resources by establishing physical barriers and appropriate policies. For example, inventories may be kept in a storeroom.
6. Adopting internal control structure policies and procedures that periodically compare the actual asset with its recorded balance. An important part of the internal control structure is to determine the effectiveness of recording policies and asset access policies. This is accomplished by conducting periodic physical counts of inventory and comparing the counts to the balance in the general ledger.
The Property Inventory Section of the Department of Financial Services is responsible for maintaining a permanent and detailed centralized inventory system for recording all moveable tangible capitalized property (items costing in excess of $5000) purchased with University funds, acquired by private gifts, or transferred from an outside source as required by the Federal Government, the State of Oklahoma Department of Central Services, and the University of Oklahoma Board of Regents. Additionally, the Property Inventory Section coordinates physical inventories of University and sponsor owned moveable tangible capitalized property and selected tangible non-capitalized property on an annual basis.
1. Accountability. Accountability for all moveable tangible property in use rests with department chairs, directors and budget unit heads and is required in order to minimize risks of misuse, damage, theft or loss of assets. Accountability is the requirement imposed on those individuals empowered with the authority to decide as to the acquisition, employment and disposition of assets. Accountability cannot be delegated, but can only be transferred to other accountable individuals or discharged through the proper execution of this procedure. If a breach of accountability results in significant loss (either instantly or cumulatively over time) to the University, appropriate administrative action may be taken. Unless separate documentation has been issued to assign or delegate accountability for an asset to a specific individual (e.g., principal investigator of a sponsored program), such accountability shall rest with the department chair, director or budget unit head whose org/project paid for the asset. For assets that are funded from more than one org/project, accountability will rest with the respective department chair, director or budget unit head that paid for the majority of the cost of the asset.
2. Responsibilities. Each department chair, director and/or budget unit head is responsible for all property purchased or transferred to his/her area as reflected on the official inventory records of the University. Specific responsibilities are as follows:
a. Accepting and signing the official inventory report upon each physical count attesting to the proper reconciliation of the current inventory report to the prior inventory report including additions, disposals, thefts, adjustments, etc.
b. Notification of the proper office(s) of any change in physical location of property.
c. Notification of the proper office(s) of any property that is lost, damaged or stolen.
d. Making available to the Property Inventory Section personnel all items of acquired property for the purpose of tagging and/or making periodic physical inspection, regardless of the source of funds utilized to purchase the property.
e. Ensuring all tangible capitalized property is reviewed through physical observation by someone other than the property custodian at the time of the annual inventory.
f. Approving personal use and resulting removal from locations in University buildings of property for which he/she has responsibility for control of such items.
g. Approving transfers of items of property to other departments as the need arises.
The Office of Internal Auditing has the responsibility for determining the effectiveness of the property control procedures, as well as departmental compliance. The Property Inventory Section is responsible for submitting an annual report of current inventory of tangible assets owned by the Health Sciences Center as of June 30 of the preceding fiscal year to the Department of Central Services by August 15 of the current fiscal year.
1. Tangible Capital Asset. A tangible capital asset is one that is moveable (i.e., not permanently attached to a building), has a useful life extending beyond one year, and whose cost (i.e., invoice price plus freight, installation, etc.) is in excess of $5000. Examples of tangible capital assets are: office equipment, lab equipment, shop equipment, motor vehicles, furniture, tools, etc. A tangible capital asset cost is "capitalized" or reported as an asset on an organization's balance sheet rather than "expensing" the cost of the item against the current fiscal year's operations.
2. Tangible Non-Capital Asset. A tangible non-capital asset is one that has a useful life of one year or less and/or whose cost is $5000 or less. The cost of a tangible non-capital asset is "expensed" on an organization's income statement against the current fiscal year's operations.
Exceptions to specific provisions of this policy must be submitted in writing and approved by the Vice President of Administration and Finance.(Adopted 4-6-04)
Regents' Policy Manual for The University of Oklahoma, Section 4.8, as of 6-24-04.For purposes of this policy, Auxiliary Enterprises and/or Service Units are business-type activities in that they charge fees to recover the cost of the goods and/or services provided. Auxiliary Enterprises market and sell their goods and/or services primarily to parties external to the University. In contrast, Service Units market and sell their goods and/or services primarily to parties internal to the University. Although there are a multitude of business- and quasi-business-type activities (such as recharge centers and activities designed primarily to meet the needs of educational activities) operating at the University, this policy is intended to apply only to "major" revenue producing activities.As major business-type activities, each Auxiliary Enterprise and/or Service Unit is to develop, maintain and implement prudent business practices including, but not limited to:
The Vice Presidents for Administration and Finance or their designees will articulate and publish prudent business practices for all major business-type activities. No Auxiliary Enterprise or Service Unit with annual sales (projected or actual) of $100,000 or more may be created without the approval of the President and the Board of Regents. No Auxiliary Enterprises or Service Units with annual sales of less than $100,000 shall be created without the approval of the President or his or her designee. No Auxiliary Enterprises or Service Units may be deleted without the approval of the President or his or her designee. In those circumstances where closure will result in significant financial or other institutional impact, Board of Regents' notification is also required.The primary responsibility for managing each unit shall be with the operating manager of each Auxiliary Enterprise and Service Unit and the respective dean/director and Executive Officer. The Controller shall be responsible for the overall fiscal monitoring of all Auxiliary Enterprise Entities and Service Units. (RM, 9-8-88, p. 20553; 11-89, p. 21470; 2-19-92, p. 22769; 3-29-00, p. 26909; 1-27-04, p. 28924; 6-23-04, p. 29151)
Regents' Policy Manual for The University of Oklahoma, Section 4.13, as of 6-24-04.The criteria for determination of transferability of equipment and/or funds to another institution at the request of faculty members terminating their faculty appointment at the University and transferring activities to another institution are as follows:
1) At no time will title to assets vested in the University be transferred directly to the terminating faculty member.
2) Transfer of equipment may be considered when:
It is or was the specific intent of the donor or granting agency that the equipment is or was to support the work of the terminating faculty member rather than a program of the University and that the equipment ownership should be transferred to the institution to which the faculty is moving.The equipment was purchased from funds supporting an ongoing program that the donor or granting agency will continue at the new employing institution.
The transfer of equipment has been authorized in writing by the appropriate contracting official and the Vice President for Research.
3) At no time will funds deposited with the University for the purpose of supporting the departing faculty member's research, patient care or education program be transferred directly to the faculty member except as may be allowed by the Board of Regents' Professional Practice Plan policies.
4) Funds may be considered for transfer to the departing faculty member's new institution only when:
It was the specific intent of the donor or granting agency that the funds were/are for the purpose of supporting the activity of the departing faculty member (rather than a program of the University).
The transfer of funds was authorized in writing by the appropriate contracting official and approved by the appropriate dean/department chair and the Vice President for Research.
5) Funds shall not be transferred to another institution when residual funds remain following completion of the program or project for which the funds were provided. (RM, 9-2-76, p. 14139; 3-29-00, p. 26909; 1-27-04, p. 28924; 6-23-04, p. 29151)
Deficits in University accounts are not permitted. Accounts should be reviewed monthly by sponsors, deans/directors, and vice presidents to ensure that deficits do not occur. If a deficit is projected or indicated, immediate action should be taken to prevent or correct the problem. In all cases, vice presidents are ultimately responsible for the financial management of accounts within their area(s) of responsibility.If circumstances occur that require a temporary deficit for a special purpose, an explanation and plan for repayment must be fully documented by the appropriate vice president and submitted to the President or President's designee and appropriate Vice President for Administration and Finance for review and approval. All deficits are to be thoroughly investigated and resolved in a timely manner; however, corrective action plans are to be submitted only for deficits of $50,000 or more that have an anticipated duration of 180 days or more.If a deficit is reflected in an educational and general account on the June 30 financial reports, the departmental appropriation for the succeeding fiscal year will be reduced by the amount of the deficit.No Auxiliary Enterprise or Service Unit is permitted to operate using unauthorized borrowing from other units, including, without limitation, operating in an unauthorized cash deficit position. If a deficit occurs or is anticipated, a short-term working capital loan must be authorized by the Controller's Office.For purposes of this policy, an account is a distinct budgetary or cash grouping of specific funds. Alpha and/or numeric references are assigned to identify accounts within the University's accounting systems. All University fund groups are subject to this policy. Although salaries, wages, and other account or object categories should be closely monitored, this policy applies only to the total budgetary or cash balance for each account. Accounts that have been established by the Controller's Office for the purpose of University clearing or suspense functions are not subject to this policy. (RM, 9-10-03, p. 28765; 1-27-04, 28924; 6-23-04, p. 29151)
Part 700 Purchasing
(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the Purchasing Department offices or web site: University of Oklahoma Purchasing Department.)
Most matters related to purchasing goods and services for the University are addressed in the Regents' Policy Manual for The University of Oklahoma, Section 4.11 – Buying and Selling Goods and Services.
No University employee may sign a contract that obligates the University in any way or in any amount, unless he/she is specifically authorized to do so in writing by the President. Presidential delegation of authority and letters of authorization are addressed in the Regents' Policy Manual for The University of Oklahoma, Section 4.10 – Authority to Sign Contractual Documents.
For virtually all purchases, open and fair competition is presumed to be the best method for obtaining best value and assuring equal opportunity among potential suppliers. Any proposal for a purchase above the University's small-dollar limit that does not use the principle of competition (for example, a sole source purchase) must be thoroughly justified and documented. Competition and sole source purchases are addressed in the Regents' Policy Manual for The University of Oklahoma, Section 4.11 – Buying and Selling Goods and Services.
Every University employee is expected to deal with existing, potential and past suppliers in accordance with the ethical standards set forth in the Regents' Policy Manual for The University of Oklahoma, Section 3.1.7 - Financial Conflicts of Interest – Norman Campus. In general, every University employee shall avoid both the fact and appearance of any act or transaction with any supplier or other entity that could reasonably be interpreted as compromising that employee's loyalty to the University's best interests.
For most small-dollar purchases (any single purchase of $5,000 or less), departments are not required to go through the Purchasing Department. Instead, departments may place orders directly with suppliers and then make payment, either by using the Procurement Card (Pcard) or submitting the invoice to Accounts Payable. All small-dollar orders must receive approval from the appropriate account sponsor, and no small-dollar order may be placed with a supplier without such approval. Splitting of orders in order to circumvent the small-dollar limitation is specifically prohibited. Certain purchases, regardless of dollar amount, must go through the Purchasing Department. Please refer to the Purchasing Department web site for details: http://www.ou.edu/purchasing/home/pcard/Small%20Dollar%20Policy.doc.
(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 714); 2-18-09)
Any purchase in excess of the small-dollar limit must be placed through the Purchasing Department. Also, as noted above, certain purchases are required to be placed through the Purchasing Department, regardless of dollar amount. Departments should communicate such purchases to the Purchasing Department using a PeopleSoft requisition.
(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 715)
Purchases in excess of $250,000 must be submitted to the Board of Regents for approval before the purchase may be made. No such purchases may be made without prior approval by the Board of Regents. The average lead time for the accompanying competitive process and submittal for inclusion on the agenda for the Board meeting can be as long as sixteen weeks. Accordingly, these purchases should be planned with sufficient allowance for such lead time. Splitting of orders to circumvent the dollar limits is specifically prohibited.
(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 716); 2-18-09)
Purchases between $50,000 and $250,000 in value will be reported to the Board of Regents no less frequently than quarterly. Sole source purchases in this category will be so identified. Splitting of orders to circumvent the dollar limits is specifically prohibited.
(Adopted 4-6-04; Amended 02-18-09)
Any purchase that does not qualify as a sole source purchase and that is above $5,000 in value must be subjected to a competitive process. The decision to compete formally or informally is made by the Purchasing Department. Any purchase that does not qualify as a sole source purchase and that exceeds $50,000 must be subjected to a formal competitive process. Splitting of orders to circumvent the dollar limits is specifically prohibited.
(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 718)
The provisions of Sections 715 through 718 are cumulative and shall not be construed as being contradictory or as overriding or superseding each other.
Any purchase that is accompanied by a contract, agreement or other written representation must be submitted through the Purchasing Department, regardless of the dollar amount involved. Most such documents are provided by vendors and frequently contain terms and conditions to which the University may not agree by virtue of Oklahoma law.
With very limited exception, the University, as a state agency, is prohibited from providing gifts to any individual or entity. Accordingly, the disposition of University property must be effected in accordance with state law, which generally requires that the property be advertised and/or otherwise made available for public sale to the highest bidder.