- Fiscal Year End Memo
- Fiscal Year End Schedule
- Fiscal Year End Power Point Presentation
- Fiscal Year End Procedures
- UND Foundation (Alumni) Fiscal Year End Procedures
As a public institution, the University must demonstrate the prudent use of funds entrusted to it by its various constituencies. The general public, legislators, students, donors, and granted organizations and individuals must be assured that funds wisely spent and do not personally benefit University officials and employees.
If an expense is to be paid from a grant or contract fund, a Grants & Contracts Officer should be contacted prior to incurring the expense.
Agreement or Contract Authorization
Agreements or contracts binding the University of North Dakota (UND) require review per State Board of Higher Education (SBHE) policy and North Dakota University System (NDUS) procedure. Unless otherwise delegated by the president, review of agreements or contracts will be conducted by UND’s legal counsel, and signed by the president or appointed delegate. Standard form agreements or contracts that are substantially equivalent to documents previously reviewed by UND’s legal counsel or other qualified person do not require review each time they are used or minimally altered. Departments must submit their contracts to the University’s legal counsel for review at least once in five years. Contracts should have the date of inception or first use and date of most recent review in the footer of the document.
Agreement/Contract Authorized Signers: This page contains a comprehensive listing of signature requirements for the different types of contracts or agreements used by the University.
Cell Phones and Other Mobile Devices
University of North Dakota allows the purchase of mobile devices and wireless plans for individuals and departments.
If a UND mobile device and wireless plan are not provided, UND allows, but does not require, a department to pay an employee a taxable monthly payroll amount to defray expenses for business use of the mobile device.
In limited cases, and when the employee does not have a University-owned mobile device or does not receive a monthly payroll amount, UND may reimburse an employee for the expense of a personal mobile device plan if business usage costs the employee more than the price of their personal plan, and the reimbursement does not occur on a regular basis. Due to the nature of certain global travel, exceptions may exist.
Any provision for a cell phone or mobile device, whether through monthly payroll amount or UND-owned device, is at the sole discretion of an employee's supervising department and based on availability of funds.
Payment for professional licenses related to an individual's employment is allowable if the license is required or preferred on the Staff Position Requisition form or Faculty Request to Recruit form; included in the Position Description; or adds value to the quality of instruction, research, or services to students and/or the University. Grants, cooperative agreements, and contracts normally do not allow these expenditures.
University of North Dakota (UND) departments may pay for meals, beverages (excluding alcoholic beverages), and snacks when hosting dignitaries, guests, seminars, conferences, institutional meetings or employee functions. The group meal must have a documented business purpose and the expenses must be reasonable and not personally benefit University employees. This policy does not apply to team or other group travel payments.
The University of North Dakota may pay employee membership dues for professional organizations and membership dues for service clubs when required to do business or if the membership is primarily for the benefit of the University. Grants, Cooperative Agreements, and Contracts normally do not allow membership dues. This policy does not allow payment for social memberships.
Moving Expense Reimbursement
Moving expenses may be reimbursed when staff are initially hired from outside the university system. Permanent staff, employed for one year or more, may be eligible for reimbursement when, at the direction of the employer, are transferred to a new work location within the university system. However, prior approval is required before offering payment of moving expenses.
According to the Attorney General's opinion issued October 21, 1964. It states: "It is our opinion that a line item appropriated account may not be credited with refunds except where the refund is result of an accounting or bookkeeping error. The error referred to would included instances where a warrant check has been canceled after charging same to an account or in instances where the refund is the result of an erroneous overcharge for merchandise and t he overpayment is corrected by refund, or where an account was erroneously charged with an expenditure which should have been charged to another account and is so corrected."
Employees - Air and Rail
To obtain discounted rates for business travel, the University of North Dakota may pay for airfare and rail expenses in advance. UND will not purchase or reimburse first class or business class tickets. Change fees are allowable with a justifiable business purpose or personal emergency. Employees may be reimbursed for checked luggage. Department preapproval is required for a sleeper car in lieu of a regular rail seat.
Employees - Lodging
The University of North Dakota (UND) reimburses employees for lodging while engaged in business travel away from their normal place of employment. For in-state lodging, reimbursements cannot exceed the amount (State rate) established by the North Dakota director of the Office of Management and Budget (OMB) plus any applicable state or local taxes. The reimbursement for out-of-state lodging must equal the actual lodging expense. Verification of all lodging expenses by receipt is required.
Employees - Meals
University of North Dakota (UND) employees may request reimbursement of meals while engaged in business travel away from the employee’s normal place of employment. Meal reimbursements are based upon per diem rates, not actual receipts. Per diem rates are determined by quarters within a twenty four hour time period.
A UND department may establish a rate for out-of-state meal reimbursement that is less than the stated per diem rates.
Employees - Mileage
University of North Dakota (UND) employees are to use a state-owned vehicle (State Fleet) for business travel whenever possible. An employee who has a disability requiring the use of his/her specially-equipped motor vehicle is exempt from using a State Fleet vehicle. The use of a vehicle other than State Fleet must be approved by the employee's supervisor prior to travel. If a vehicle other than State Fleet is used for travel, UND employees are entitled to reimbursement of mileage and travel expenses.
A UND department may pay a personal mileage rate less than the established rates.
Employees - Other
University of North Dakota (UND) reimburses employees for miscellaneous business expenses while engaged in business travel away from the employee's normal place of employment.
Employees - Advances
Although discouraged, University of North Dakota may advance funds for the payment of meal and lodging expenses incurred while an employee is on business travel. To qualify, travel must be in excess of five days per month (does not need to be consecutive) and requested funds cannot exceed 80 percent of estimated expenses. All travel advances must be approved by Accounting Services. This policy does not apply to team trip advances initiated through Athletics.
University of North Dakota (UND) may reimburse travel expenses incurred by non-employees while on University business. Allowable reimbursements include mileage, meals, lodging, and airfare/rail. Reimbursements may be made only after travel is completed unless prior arrangements are made for direct billing. Reimbursements to non-employees cannot exceed published IRS rates. Payments and reimbursements to non-resident aliens are not included in this policy.
University of North Dakota (UND) students may be reimbursed for travel expenses incurred while on University business. Allowable reimbursements include mileage, meals, lodging, and airfare/rail. Reimbursements to students cannot exceed published IRS rates. Payments and reimbursements to non-resident aliens are not included in this policy.