|
Procedures |
1101 |
PR.02 |
Financial Transaction Review and Budget Monitoring |
July 6, 2021 |
|
|
Procedures |
1101 |
PR.06 |
Approval Authority |
January 20, 2022 |
|
|
Forms |
1101 |
FR.04 |
Non-Sponsored Change Reason and Code Usage |
September 25, 2024 |
|
|
Policies |
1101 |
|
Guiding Principles for University Operations |
December 4, 2020 |
|
|
Forms |
1101 |
FR.01 |
Financial Review Checklist |
October 23, 2024 |
|
|
Forms |
1101 |
FR.02 |
Manual Journal Entry Request |
June 20, 2017 |
|
|
Guides |
1101 |
GD.10 |
Financial Review Principles |
September 29, 2020 |
|
|
Procedures |
1101 |
PR.07 |
Accounting Corrections and Adjustments |
September 25, 2024 |
|
|
Procedures |
1101 |
PR.01 |
Controls and Business Process Questionnaire |
September 12, 2024 |
|
|
Procedures |
1101 |
PR.03 |
Journal Entries |
November 16, 2017 |
|
|
Procedures |
1101 |
PR.04 |
Balance Sheet Ledger Account Reconciliation & Certification |
May 31, 2024 |
|
|
Forms |
1101 |
FR.03 |
Non-Sponsored Accounting Correction and Adjustment Documentation Matrix |
September 25, 2024 |
|
|
Procedures |
1103 |
PR.01 |
University Budgeting: Year-End General Appropriations ("GA") Surplus or Deficit Requests and Approvals |
April 26, 2024 |
|
|
Procedures |
1103 |
PR.02 |
University Budgeting: Out-of-Budget Requests and Approvals |
June 28, 2023 |
|
|
Forms |
1103 |
FR.01 |
University Budgeting: Year-End General Appropriations ("GA") Surplus or Deficit Request |
April 26, 2024 |
|
|
Forms |
1103 |
FR.02 |
University Budgeting: Out-of-Budget Request |
June 28, 2023 |
|
|
Policies |
1104 |
|
University Signature Authority |
December 4, 2020 |
|
|
Procedures |
1104 |
PR.01 |
Electronic Signatures |
December 4, 2020 |
|
|
Procedures |
1110 |
PR.01 |
Personal Use of a University Vehicle |
January 15, 2021 |
|
|
Forms |
1110 |
FR.03 |
Mileage Record |
January 15, 2021 |
|
|
Policies |
1200 |
|
Post-Issuance Tax-Exempt Bond Compliance |
September 17, 2015 |
|
|
Procedures |
1200 |
PR.01 |
Identification and Approval of Private Business Use Activities |
April 17, 2018 |
|
|
Procedures |
1200 |
PR.02 |
Procedure for Ensuring Post-Issuance Tax-Exempt Bond Compliance |
July 29, 2019 |
|
|
Forms |
1300 |
FR.01 |
COA - Yale Designated Forms |
May 22, 2017 |
|
|
Forms |
1300 |
FR.02 |
COA - Cost Center Forms |
May 22, 2017 |
|
|
Policies |
1300 |
|
Chart of Accounts Governance |
July 24, 2024 |
|
|
Forms |
1300 |
FR.03 |
COA - Program Forms |
May 22, 2017 |
|
|
Procedures |
1300 |
PR.01 |
Requesting, Modifying, and Closing Chart of Accounts Segments |
July 24, 2024 |
|
|
Forms |
1300 |
FR.04 |
COA - Project Forms |
May 22, 2017 |
|
|
Forms |
1300 |
FR.05 |
COA - Assignee Forms |
May 22, 2017 |
|
|
Procedures |
1301 |
PR.04 |
Applying Facilities and Administrative Rate to Genomic Array Purchases |
June 2, 2017 |
|
|
Procedures |
1301 |
PR.05 |
Residual Balance Fund Transfers |
May 15, 2023 |
|
|
Policies |
1301 |
|
Sponsored Projects Financial Reporting and Financial Closeout |
May 15, 2023 |
|
|
Procedures |
1301 |
PR.06 |
Sponsored Projects Financial Reporting and Closeout |
June 29, 2022 |
|
|
Procedures |
1304 |
PR.01 |
Award Set-Up Process for Sponsored Accounts |
June 23, 2020 |
|
|
Procedures |
1304 |
PR.02 |
Distinguishing Between Gifts and Sponsored Awards |
October 11, 2024 |
|
|
Policies |
1304 |
|
Distinguishing Between Gifts and Sponsored Awards (Grants and Contracts) |
September 24, 2024 |
|
|
Policies |
1305 |
|
Cost Transfers Involving Sponsored Projects |
December 3, 2024 |
|
|
Procedures |
1305 |
PR.02 |
Cost Transfers Involving Sponsored Projects |
January 24, 2024 |
|
|
Procedures |
1305 |
PR.04 |
Unallowable Costs |
April 22, 2022 |
|
|
Forms |
1305 |
FR.01 |
Late Cost Transfer Calculator |
January 24, 2024 |
|
|
Forms |
1305 |
FR.03 |
Cost Transfer Documentation Matrix |
January 24, 2024 |
|
|
Forms |
1305 |
FR.04 |
Cost Transfer Change Reason and Code Usage |
January 24, 2024 |
|
|
Forms |
1305 |
FR.02 |
Manual Journal - Cost Transfer Justification |
January 24, 2024 |
|
|
Forms |
1306 |
FR.01 |
Cost Sharing Approval Request |
October 25, 2021 |
|
|
Policies |
1306 |
|
Cost Sharing on Sponsored Projects |
May 25, 2017 |
|
|
Policies |
1308 |
|
Program Income Associated with Sponsored Projects |
November 14, 2024 |
|
|
Procedures |
1315 |
PR.03 |
Salaries Above a Sponsor Imposed Rate Cap and Other Program Salary Limitations |
June 26, 2017 |
|
|
Procedures |
1315 |
PR.04 |
Effort Reporting |
November 21, 2024 |
|
|
Policies |
1403 |
|
Charging of Administrative and Clerical Salaries and Certain Other Expenses to Federal Funds |
September 25, 2019 |
|
|
Policies |
1405 |
|
Charging of Facilities and Administrative ("F&A") Type Expenses to Non-Federal Sponsored Projects |
December 19, 2024 |
|
|
Forms |
1410 |
FR.01 |
University Service Providers: Registration Form |
June 8, 2020 |
|
|
Forms |
1410 |
FR.02 |
University Service Providers: Rate Calculation Worksheet |
April 25, 2024 |
|
|
Policies |
1410 |
|
University Service Providers |
February 28, 2024 |
|
|
Procedures |
1410 |
PR.01 |
University Service Providers: Registration and Annual Renewal |
February 28, 2023 |
|
|
Forms |
1410 |
FR.03 |
University Service Providers: Accounting and Journal Source Control Information Form |
February 9, 2023 |
|
|
Procedures |
1410 |
PR.02 |
University Service Providers: Rate Calculations |
June 8, 2020 |
|
|
Procedures |
1410 |
PR.03 |
University Service Providers: Accounting and Billing |
June 27, 2023 |
|
|
Policies |
1415 |
|
Allocating the Cost of University Services |
February 3, 2012 |
|
|
Procedures |
1415 |
PR.01 |
Allocating the Cost of University Services |
February 6, 2012 |
|
|
Policies |
1501 |
|
University Auditing |
February 1, 2006 |
|
|
Policies |
1601 |
|
Information Access and Security |
December 14, 2020 |
|
|
Forms |
2100 |
FR.05 |
External Sales Fair Market Value ("FMV") Analysis Template |
October 6, 2022 |
|
|
Procedures |
2100 |
PR.02 |
External Sales Approval Process |
April 26, 2023 |
|
|
Forms |
2100 |
FR.01 |
External Sales Approval Request - Short Form |
January 9, 2019 |
|
|
Forms |
2100 |
FR.02 |
External Sales Approval Request - Standard Form |
December 14, 2023 |
|
|
Forms |
2100 |
FR.03 |
External Sales Annual Reapproval Form |
January 9, 2019 |
|
|
Forms |
2100 |
FR.04 |
External Sales Compliance Checklist |
January 9, 2019 |
|
|
Policies |
2100 |
|
Revenue Principles, General |
April 26, 2023 |
|
|
Procedures |
2100 |
PR.01 |
Executing Revenue Agreements |
April 26, 2023 |
|
|
Procedures |
2200 |
PR.01 |
Gift Receipt and Processing |
December 14, 2021 |
|
|
Procedures |
2200 |
PR.02 |
Gift Stewardship |
December 14, 2021 |
|
|
Policies |
2200 |
|
Gifts to the University |
August 16, 2023 |
|
|
Policies |
2201 |
|
Gifts from External Parties to Employees |
August 16, 2006 |
|
|
Policies |
2203 |
|
University Funds Functioning as Endowment ("UFFEs") |
January 20, 2023 |
|
|
Procedures |
2203 |
PR.01 |
Establishing and Liquidating a University Fund Functioning as Endowment ("UFFE") |
January 20, 2023 |
|
|
Forms |
2203 |
FR.03 |
Request to Reinvest Unspent Endowment Income to Principal |
March 13, 2024 |
|
|
Forms |
2203 |
FR.04 |
Request to Set-Up or Add to a University Fund Functioning as Endowment (UFFE) |
March 13, 2024 |
|
|
Forms |
2203 |
FR.05 |
Request to Decapitalize an Existing University Fund Functioning as Endowment (UFFE) |
March 13, 2024 |
|
|
Forms |
2203 |
FR.06 |
Request to Close Spendable Gift |
November 5, 2019 |
|
|
Forms |
2203 |
FR.07 |
YSM - Request to Reinvest Unspent Endowment Income to Principal |
September 29, 2020 |
|
|
Forms |
2203 |
FR.08 |
YSM - Request to Set-Up or Add to a University Fund Functioning as Endowment (UFFE) |
November 5, 2019 |
|
|
Forms |
2203 |
FR.09 |
YSM - Request to Decapitalize an Existing University Fund Functioning as Endowment (UFFE) |
November 5, 2019 |
|
|
Forms |
2203 |
FR.10 |
Request to Set Up a New Gift |
July 2, 2017 |
|
|
Procedures |
2801 |
PR.01 |
Recording and Depositing Cash Receipts |
November 13, 2024 |
|
|
Procedures |
2801 |
PR.02 |
Patient Account Collections in Clinical Practices |
January 25, 2023 |
|
|
Policies |
2801 |
|
Depositing and Recording University Funds |
April 4, 2024 |
|
|
Forms |
2801 |
FR.02 |
Money Transfer Form |
June 22, 2017 |
|
|
Policies |
2805 |
|
Establishing and Maintaining University Bank Accounts |
January 26, 2023 |
|
|
Forms |
2805 |
FR.01 |
Cash Sale Worksheet |
June 22, 2017 |
|
|
Forms |
2810 |
FR.01 |
Sales Tax Report |
January 13, 2022 |
|
|
Procedures |
2810 |
PR.01 |
Sales Tax Collection |
January 13, 2022 |
|
|
Policies |
2810 |
|
Sales & Use Tax |
January 13, 2022 |
|
|
Forms |
2815 |
FR.01 |
Petty Cash Voucher |
January 8, 2025 |
|
|
Forms |
2815 |
FR.02 |
Petty Cash Quick Voucher |
January 13, 2025 |
|
|
Forms |
2815 |
FR.03 |
Petty Cash Fund Request |
June 22, 2017 |
|
|
Policies |
2815 |
|
Petty Cash Funds |
September 14, 2021 |
|
|
Forms |
2815 |
FR.04 |
Petty Cash Replenishment |
January 13, 2025 |
|
|
Procedures |
2815 |
PR.01 |
Administering a Specialized Petty Cash Fund |
February 23, 2023 |
|
|
Policies |
2820 |
|
Acceptance of Payment Cards |
January 14, 2021 |
|
|
Procedures |
2820 |
PR.01 |
Payment (Credit & Debit) Card |
December 14, 2020 |
|
|
Forms |
3205 |
FR.04 |
Application for IRS Individual Taxpayer Identification Number (IRS Form W-7) |
May 31, 2017 |
|
|
Forms |
3205 |
FR.05 |
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)(IRS Form W-8BEN) |
May 31, 2017 |
|
|
Forms |
3205 |
FR.06 |
Request for Taxpayer Identification Number and Certification (IRS Form W-9) |
May 31, 2017 |
|
|
Forms |
3205 |
FR.07 |
Application for a Social Security Card (SSA Form SS-5) |
May 31, 2017 |
|
|
Procedures |
3215 |
PR.02 |
Yale Expense Management (PCard and Out-of-Pocket Expenses) |
January 9, 2020 |
|
|
Forms |
3215 |
FR.07 |
Request to Delegate Authority to Prepare Expense Reports and Spend Authorizations |
January 24, 2023 |
|
|
Forms |
3215 |
FR.09 |
120-366 Day Taxable Expense Reimbursement |
August 18, 2021 |
|
|
Procedures |
3215 |
PR.03 |
Yale Spend Authorization (Cash Advance) |
February 18, 2022 |
|
|
Policies |
3301 |
|
Travel on University Business |
March 29, 2023 |
|
|
Procedures |
3301 |
PR.02 |
Obtaining Cash for Yale Activities Abroad |
December 10, 2014 |
|
|
Policies |
3302 |
|
Business Meals, Entertainment, and Other Social Events |
June 24, 2022 |
|
|
Policies |
3303 |
|
Gifts from University Funds |
June 24, 2022 |
|
|
Policies |
3305 |
|
Expense Advances |
January 9, 2020 |
|
|
Forms |
3401 |
FR.04 |
Centralized Billing Account Maintenance |
February 15, 2024 |
|
|
Forms |
3401 |
FR.03 |
Supplier Contact Information Form |
January 11, 2021 |
|
|
Forms |
3401 |
FR.01 |
Supplier Payment Setup: Wire Transfer |
March 15, 2024 |
|
|
Procedures |
3410 |
PR.01 |
Obtaining Exemption or Reduced Rate of Withholding for CT A&E Tax |
February 7, 2023 |
|
|
Policies |
3410 |
|
CT Income Tax Withholding for Athletes and Entertainers |
February 7, 2023 |
|
|
Forms |
3410 |
FR.01 |
Athlete or Entertainer Request for Reduced Withholding (Form CT-588) |
August 7, 2017 |
|
|
Forms |
3410 |
FR.02 |
Athlete or Entertainer Request for Waiver of Withholding (Form CT-590) |
August 7, 2017 |
|
|
Policies |
3411 |
|
Joint Venture |
June 30, 2009 |
|
|
Guides |
3415 |
GD.01 |
Description of Forms Associated with Payments to Individuals Who Are Neither Citizens Nor Permanent Residents of the United States (GD.01) |
September 7, 2005 |
|
|
Guides |
3415 |
GD.02 |
Commonly Used Immigration Status Categories Associated With Individuals Who Are Neither Citizens Nor Permanent Residents of the United States (GD.02) |
September 7, 2005 |
|
|
Guides |
3415 |
GD.04 |
Nonresident Alien Reporting and Withholding Table Income Tax Treaty Benefit Claimed Associated With Individuals Who Are Neither Citizens nor Permanent Residents of the United States (GD.04) |
September 7, 2005 |
|
|
Policies |
3415 |
|
Payments to Individuals Who Are Neither Citizens nor Permanent Residents of the United States |
August 19, 2009 |
|
|
Forms |
3415 |
FR.01 |
International Information Form (IIF) for International Short-Term Visitors & Scholars |
February 18, 2020 |
|
|
Forms |
3415 |
FR.02 |
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual (IRS Form 8233) |
August 4, 2017 |
|
|
Forms |
3415 |
FR.04 |
Statement of Foreign Source Payments |
January 8, 2019 |
|
|
Forms |
3417 |
FR.01 |
Study Participant Disbursement Request Form |
February 14, 2024 |
|
|
Forms |
3417 |
FR.02 |
Participant Research Record Log |
January 10, 2024 |
|
|
Forms |
3417 |
FR.03 |
Monthly Reconciliation Form |
February 8, 2024 |
|
|
Forms |
3417 |
FR.04 |
Reloadable Debit Card Tracker |
January 10, 2024 |
|
|
Forms |
3417 |
FR.05 |
Study Participant Remuneration Methods Summary Matrix |
January 10, 2024 |
|
|
Procedures |
3417 |
PR.01 |
Human Research Study Participant Remuneration Process |
December 19, 2024 |
|
|
Policies |
3505 |
|
Out-of-State Work Locations |
August 3, 2018 |
|
|
Procedures |
3505 |
PR.01 |
Out-of-State Work Locations Procedure |
August 3, 2018 |
|
|
Forms |
3505 |
FR.01 |
Out-of-State (U.S.) Hiring & Placement Questionnaire |
October 28, 2024 |
|
|
Forms |
3505 |
FR.02 |
Out-of-State (International) Hiring & Placement Questionnaire |
June 22, 2020 |
|
|
Forms |
3510 |
FR.01 |
Relocation Reimbursement Request |
August 13, 2024 |
|
|
Policies |
3510 |
|
Faculty & Staff Relocation Expenses |
August 13, 2024 |
|
|
Procedures |
3510 |
PR.01 |
Faculty & Staff Relocation Expense Payments & Reimbursements |
August 13, 2024 |
|
|
Policies |
3600 |
|
Student Employment and Student Stipends |
September 6, 2023 |
|
|
Procedures |
3600 |
PR.01 |
Student Employment Procedures |
September 6, 2023 |
|
|
Policies |
4202 |
|
Capitalization, Depreciation, and Disposal of Capital Assets |
December 9, 2024 |
|
|
Policies |
4203 |
|
Accounting for Internal Use Software Development Projects |
December 9, 2024 |
|
|
Procedures |
4203 |
PR.01 |
Accounting for Information Technology Services ("ITS") Capital Projects |
December 9, 2024 |
|
|
Procedures |
4209 |
PR.03 |
Transfer, Sale, Disposal, or Release of Moveable Equipment |
March 27, 2024 |
|
|
Procedures |
4209 |
PR.01 |
Acquisition and Maintenance of Moveable Equipment |
March 27, 2024 |
|
|
Procedures |
4209 |
PR.02 |
Capitalization of Moveable Equipment Accessories and Composite Assets |
March 27, 2024 |
|
|
Forms |
4209 |
FR.01 |
Government Furnished Property Form |
March 27, 2024 |
|
|
Forms |
4209 |
FR.02 |
Asset Tag Exemption Request Form |
March 27, 2024 |
|
|
Forms |
4209 |
FR.03 |
Request for Capitalization of MEI Composite Assets and Accessories |
April 16, 2024 |
|
|
Forms |
4209 |
FR.04 |
Capital Equipment Transfer/Release Form |
March 27, 2024 |
|
|
Policies |
4209 |
|
Moveable Equipment |
March 27, 2024 |
|
|
Policies |
4210 |
|
Valuation of Inventory |
December 18, 2013 |
|
|
Policies |
5001 |
|
Hybrid Work Policy |
August 31, 2022 |
|
|
Procedures |
5001 |
PR.01 |
Hybrid Work Expectations and Implementation |
August 31, 2022 |
|
|
Policies |
5002 |
|
Remote Work Policy |
August 31, 2022 |
|
|
Procedures |
5002 |
PR.01 |
Remote Work Expectations and Implementation |
August 31, 2022 |
|
|
Policies |
6002 |
|
Application of Facilities and Administrative ("F&A") Rates and Costs Recovery |
November 20, 2024 |
|
