MICHIGAN STATE UNIVERSITY PLEASE CIRCULATE October 26, 1998 TO: Deans, Directors, Chairpersons and Executive Managers FROM: David B. Brower, Controller ( SUBJECT: SUMMARY OF CHANGES TO THE MSU MANUAL OF BUSINESS PROCEDURES This memo provides a summary of significant policy and procedure changes that have taken place since October 1997. As you recall, Volume I and Volume II of the Manual of Business Procedures are available on the World Wide Web from the Controller's Office home page (http://www.msu.edu/unit/ctlr). If a change is made to a policy/procedure throughout the year, the Web site will be updated. If there is a significant policy/procedure change, the campus community will be made aware of the change via an Internet email list (see instructions below) and a separate mailing to Deans, Directors, Chairpersons and Executive Managers. Annually, the Controller's Office will send a memo to departments summarizing significant changes made over the past year. VOLUME I s OFFICE OF THE CONTROLLER SECTION 11: BANKRUPTCY PROCEDURES Forward all Bankruptcy notices to the Controller' s Office, 110 Administration Building, Attn: Bankruptcy Department, phone: 5-3313. Under no circumstances should an outside agency file a bankruptcy claim on behalf of the University. \ ( Michigan State University 305 Administration Building East Lansing, Ml 48824-1046 517/355-5020 FAX: 517/432-5269 SECTION 15: CASH HANDLING A new procedure that allows departments to deposit money directly into all accounts is described in item III. B. Deposits of Expense Abatements. The Expense Abatement Deposit Receipt form is to be used by departments to deposit funds with the Cashier's Office when such funds are reimbursements of previous expenses. Note: refunds related to University purchase orders must not be deposited using this form (refer to item X., which covers checks returned from vendors or individuals). For transfers of funds for payment of outstanding student and departmental debt, item XI. Wire Transfers, states that specific information is required in facilitating the identification of wire transfers. SECTION 23: FELLOWSIDP AND TRAINEESIDP APPOINTMENTS Excess fellowship and scholarships funds or payments to students can be directly deposited into students' checking or savings accounts. Students may contact the Office of Fees and Scholarships, 146 Administration Building, for a direct deposit application. MSU is an affirmative-action, equal-opportunity institution. Summary of Changes to the MSU Manual of Business Procedures October 26, 1998 Page2 SECTION 25: FIELD TRIPS Significant revisions in this section reflect the change in administrative policy allowing the cost of field trips to be funded from departmental funds in addition to collecting funds from participating students. SECTION 45: EXPENDITURE POLICIES AND GUIDELINES FOR FOOD, LODGING AND BEVERAGES Exceptions to the policies in this section should be obtained in advance from the Provost or appropriate Vice President. Approvals for various functions covered in items IV, VIII, and X are required by the Provost or associate/assistant provost, vice president or associate/assistant vice president, dean or equivalent separately reporting position. SECTION 48: FLOWER PURCHASE GUIDELINES This is a new section incorporating the flower purchase guidelines into the Manual. A memo dated September 30, 1998, from Robert Banks and David Brower was mailed to departments. SECTION 50: SALES AND USE TAX The following summarizes several significant revisions and additions to this section: • II. Collection. A copy of the deposit receipt must be sent to the Office of the Controller, 305 Administration Building, when Use Tax is collected. If the tax collected is a combination of Sales and Use Tax, note the amount of Use Tax. • VI. Certificate of Exemption. This is a new item that (1) discusses the Michigan Department of Treasury's "Certificate of Exemption," (2) provides a list of the more common exemptions allowed by the General Sales Tax Act and the Use Tax Act, and (3) added language If the otherwise exempt agency has collected funds from the participants for purchase of the meal, etc., the purchase becomes taxable. • VII. Blanket Exemption Claims. An added item. IX. Questions. For questions regarding taxability. • SECTION 53: MOVING EXPENSES Up to $10,000 with the recommendation and approval of the dean is allowed for moving expenses for eligible staff. Amounts exceeding $10,000 must be approved by the Provost (or designate) or the Vice President for Finance and Operations (or designate). A new "Employee Moving Expense Information" form (Exhibit 53-A) replaces IRS Form 4782. The differential from MSU's mileage per diem has been updated to $0 .22. SECTION 55: PAYROLL DEPARTMENT • Exhibit 55-B, "Form MI-W4, Employee's Michigan Withholding Exemption Certificate," • added to section. For salaried and biweekly employees and graduate assistants, when a direct deposit card is completed and submitted to Payroll ten (10) days prior to the pay date, it will be effective for the next pay date. • The list of financial institutions available for direct deposit has been revised for employees paid on the biweekly labor payroll. • To meet the requirements of the Fair Labor Standards Act, departments must retain time records of hours worked per day for a period of fours (4) years. For employees paid on federal work-study accounts or federal contract and grant accounts, time records must be retained for six ( 6) years after fiscal year end. SECTION 60: PETTY CASH FUNDS Departments should consider the MSU Purchasing Card (MasterCard) as an alternative to a Petty Cash Fund. For information on the Purchasing Card, refer to Section 270 of this manual. I ( ( ( Summary of Changes to the MSU Manual of Business Procedures October 26, 1998 Page3 SECTION 70: TRAVEL REGULATIONS Changes to IV. Foreign Travel include: • When supported by the U.S. Government travel must be on United States Flag carriers. • When foreign travel is not at the lowest logical (considering cost and time) available airfare, prior approval by the Provost or associate/assistant provost, vice president or associate/assistant vice president, dean or equivalent separately reporting position is required. • The Web site to the U.S. Department of State for per diem rates (M&IE) is provided and the daily M&IE per diem proportions have been revised. The University will begin transitioning to the new redesigned travel program on November 1, 1998. A separate memo will be mailed to administrators highlighting the changes to the Travel Regulations section. For the interim, information on the new travel program is available on the Controller's Office Home Page under the "University Travel Program." SECTION 75: VOUCHERS As stated in the memo from Michael Bonofiglio, Acting Purchasing Manager, dated September 30, 1998, the standard method for ordering subscriptions changed effective September 1, 1998. The Purchasing Department will no longer process requisitions for subscriptions. The memo stated that departments should order subscriptions via the MSU MasterCard Purchasing Card. The MSU Purchasing Card (MasterCard) should also be used, whenever possible, for conference registration fees. On Direct Payment Vouchers, sales tax should not be included in the total payment as the University is sales tax exempt. The exception to this would be when proceeds have been collected from participants or a taxable agency account is being used (non-MSU funds), in which case sales tax should be included. SECTION 76: INDEPENDENT CONTRACTORS Contracts with incorporated Independent Contractors (specifically those contractors whose legal entity name includes its "Incorporated" designation) may be formalized using a purchase requisition and University purchase order. This would include those payees having the designation "Incorporated" or "Inc.," "Corporation" or "Corp.," "Limited" or "Ltd.," or PC in their name. Exceptions would be contracts for legal services or medical services, where contracts with these service providers are to be formalized using the PSC form. The form, "Professional Services Contract with Independent Contractor," has been revised (Exhibit 76-C). VOLUME II 200: ALTERATIONS AND IMPROVEMENTS OF FACILITIES Office of Planning and Budgets' address is 331 Hannah Administration Building. The Web address for the on-line service request form has been added. 210: ADMINISTRATIVE INFORMATION SERVICES DEPARTMENT Formatting, links and forms have been revised. 220: UNIVERSITY STORES Change in distribution of Request for Supplies from Stores form. Addition of Web requisitioning information. Expediting information now found in Section 270. / Summary of Changes to the MSU Manual of Business Procedures October 26, 1998 Page4 221: RECYCLING/SALVAGE Departments must contact MSU Salvage for procedures on making donations to Not-for-Profit organizations. Magazines and catalogs are now being collected in the majority of academic buildings (call 355-1723 for the location in your building). Recycling/Salvage is now collecting pallets and Ink Jet cartridges. 223: INTERIOR DESIGN Addition of the Web address for the on-line service request form. 230: UNIVERSITY LABORATORY ANIMAL RESOURCES In August 1998, ULAR introduced a revised version of their Protocol Review and Billing System. The following changes were made at that time: ULAR will no longer leave a delivery slip for dog and cat deliveries or when waste pickups are completed; waste pickup requests should be made by telephone to the ULAR office (353-5063); the Waste Pickup Request Form #0-17723 is no longer used; all ULAR charges will be recorded on a new computerized invoice called "University Laboratory Animal Resources, Animal Purchase, Per Diems and Supplies and Services Charges." 240: MAIL DISTRIBUTION LABELS Formatting, links and forms have been revised. 255: OFFICE SERVICES DEPARTMENT Office Services no longer offers the Facsimile Machine service. 260: PHYSICAL PLANT DIVISION The Offices of the University Architect and Engineering Services have been merged to become Engineering and Architectural Services. 265: INSTRUCTIONAL MEDIA CENTER Expansion of services and updated procedures for obtaining these services are now included. 335: RETENTION OF FISCAL RECORDS This is Archives and Historical Collections' Home Page. It provides detail on the retention, transfer and disposal schedule of University records. Original fiscal records related to federally funded contracts should be retained for 6 years. Records containing no federal contract or grant items, can be disposed of after 4 years. Please review this section for more detailed information. 340: RETENTION OF NONFISCAL RECORDS This is Archives and Historical Collections' Home Page. It provides detail on the retention, transfer and disposal schedule of University records. ( ( Summary of Changes to the MSU Manual of Business Procedures October 26, 1998 Page5 Manual of Business Procedures Internet Email List To Subscribe: 1. Send an email message to LISTSERV@list.msu.edu with no subject 2. In the body of the message put the following: SUBSCRIBE CTLMBP firstname lastname (Replace firstname and lastname with your real name) 3. You will receive a Command Confirmation Request to verify that we have properly received your request. Please REPLY to this email message with an OK in the body of your reply email. NOTE: If you are subscribing from an EMC2 account you will need to follow the instructions found in the second paragraph (of the confirmation request) in the sentence which begins "In this case ... ". Your "ok" reply message must be formatted with the confirmation code as displayed in this sentence. 4. You should receive a Welcoming letter with a message that you are subscribed. To Unsubscribe: 1. Send an email message to LISTSERV@list.msu.edu 2. In the body of the message put the following: SIGNOFF CTLMBP Postings will be made to this list by the Controller's Office as changes are made to the Manual of Business Procedures. ( ( SHARE\ WEB\MBP\ Ytdchg97 http://~ww.msu.edu/unit/ctlr/mbp/ytdchg97 .htm MICHIGAN STATE UNIVERSITY OFFICE OF THE CONTROLLER 305 JOHN A. HANNAH ADMINISTRATION BUILDING EAST LANSING MICHIGAN 48824-1046 TELEPHONE • (517) 355-5020 FAX• (517) 432-5269 PLEASE CIRCULATE October 9, 1997 TO: Deans, Directors, Chairpersons and Executive Managers ( ) FROM: David B. Brower, Controller SUBJECT: SUMMARY OF CHANGES TO THE MSU MANUAL OF BUSINESS PROCEDURES Volume I and Volume II of the Manual of Business Procedures are available via the World Wide Web from the Controller's Office home page (http://www.msu.edu/unit/ctlr). If a change is made to a policy/procedure throughout the year, the change will be made on the home page; if there is a significant policy/procedure change, the campus community will be notified via a separate mailing to Deans, Directors, Chairpersons and Executive Managers. In addition, once each year the Controller's Office will send a memo to departments summarizing all changes made over the past year. To keep the campus community informed of changes in business procedures, an internet email list has been established to which all faculty and staff are invited to subscribe (see attached); subscribers are notified throughout the year as changes occur. The following is a summary of significant policy and procedure changes which have taken place since July 31 , 1996: VOLUME! SECTION 5 - ACCOUNT NUMBERS AND ACCOUNT REQUESTS Agency Accounts - Exemption from State Sales Tax (item III., I). "If exemption from State of Michigan sales tax is properly documented, the account will be established in the 31-4100 through 31-4199 range of accounts." SECTION 30-IDENTIFICATION CARDS Effective February 10, 1997, the University began producing Faculty/Staff ID cards utilizing digital imagery. In addition to pictures, new ID cards include integral library bar codes and magnetic strips which may, in the coming months, be required in order to utilize restricted university facilities and processes such as the intramural buildings, athletic facilities and theater tickets. New faculty and staff may receive ID cards at the Nisbet Building during their orientation or at the Registrar's Office. Replacement ID cards may be obtained by visiting either the Registrar's Office, Room 150 Administration Building, Monday -Thursday 8:00 a.m. - 6:00 p.m. and Friday 8:00 a.m. - 5:00 p.m. or Human Resources, Room 30 Nisbet Building, Monday - Friday 4:00 - 5:00 p.m. For further information, please refer to the February 6, 1997, memo to Deans, Directors, Chairpersons. Questions: call Paula Felt, Registrar's Office (432-3952); Gene Patterson, Human Resources (432-4636 Ext. 109); or Jeanne Kropp, Academic Personnel records (355-1526). SECTION 35 - OFFICE OF RISK MANAGEMENT & INSURANCE Effective February 1, 1997, the University property insurance deductible was reduced from $100,000 to $5,000. This insurance program enhancement extends to University owned property, exclusive of 11/ 18/97 3:38 PM ( 1 of2 SHARE\ WEB\MBP\ Ytdchg97 http://www.msu.edu/unit/ctlr/mbp/ytdchg97.htm . vehicles, valued over $5,000 per item and listed on the MSU equipment inventory (for automotive coverage refer to Section 35.V). For further information refer to the January 29, 1997, memo to Deans, Directors, Chairpersons, and Executive Managers or Section 35 of the Manual. Questions: call Risk Management & Insurance at 355-5022. SECTION 45 - EXPENDITURE POLICIES AND GUIDELINES FOR FOOD, LODGING AND BEVERAGES While encouraged, use of University services is no longer required for on-campus catered events. SECTION 55 - PAYROLL DEPARTMENT Payroll forms (Exhibits 55-A, 55-C, 55-L) were updated. IRS Form W-4 (Exhibit 55-A) changes reflect State of Michigan tax law changes for 1997. ( SECTION 70 - TRAVEL REGULATIONS Effective 8/1/97, the University meal per diems were increased ($30.00 as a standard rate; $38.00 for key named cities). Federal Key Cities list (Exhibit 70-B) has been revised. For further information, refer to the July 14, 1997, memo to Deans, Directors, Chairpersons and Executive Managers. SECTION 75 - VOUCHERS The procedures for advertising support staff vacancies in newspapers and other publications changed effective 7/1 /97. The primary change is that departments may place advertisements directly with publications. Please refer to the June 16, 1997, memo from Nabelah Ghareeb and Denise Anderton on "Revised Procedures for External Advertising of Support Staff Vacancies." The cosigning requirement by someone administratively senior on a Direct Payment Voucher has been raised from $10,000 to $25,000 effective immediately. SPECIAL NOTE: Vouchers for telephone and cellular service payments should be routed directly to Accounts Payable, 360 Administration Building (instead of University Telecommunications Systems); a memo will follow on these new procedures. SECTION 76 - INDEPENDENT CONTRACTORS U.S . social security number is now required for all non-resident aliens to whom the University pays compensation for services provided in the USA. VOLUME II SECTION 325 - US MAIL AND POSTAGE CHARGES Recent Federal Aviation Administration ruling has placed new restrictions on all packages weighing 16 ounces or more going to international and APO/FPO destinations. New forms are required on each piece without exception. These restrictions were designed to protect airline passengers, postal employees, and postal contractors who transport US Mail. For further information see Mail Processing's Section 325.II.C.2. or call 355-1700, ext. 216. 2 of2 11/18/97 3:38 PM ( MICIDGAN STATE UNIVERSITY OFFICE OF THE CONTROLLER 305 JOHN A. HANNAH ADMINISTRATION BUILDING EAST LANSING MICHIGAN 48824-1046 ( July 31, 1996 Telephone . 517-355-5020 Fax. 517-353-1706 TO: FROM: Deans, Directors, Chairpersons and Executive Managers David B. Brower, Controller ~ ( SUBJECT: ANNUAL UPDATE TO THE MSU MANUAL OF BUSINESS PROCEDURES The Manual of Business Procedures, with 1996 revisions, is enclosed. As this will be the last time the Controller's Office will distribute a paper copy of the Manual, a complete, two-volume set is being provided. Volume I has been completely reformatted and will be available via the Word Wide Web from the Controller's Office home page September 1, 1996, at: (http://www.msu.edu/unit/ctlr/controller .html) ( We will work with units that have procedures in Volume II to make these sections accessible via the Word Wide Web in the near future. Many units already have a home page which will expedite the process. As Volume II sections are available on the Web, you will be able to access them from the Controller's Office home page or directly from the unit's home page. Having the business procedures manual available electronically will allow more faculty and staff access to the University's policies and procedures. Revisions to policies and procedures can be made in a more timely manner ( as they become effective) versus an annual update. It is our intent to establish a listserve to keep departments apprised of changes. The following are brief explanations of significant policy and procedure changes: VOLUME I Section 1 - Updated Accounting system information (e.g. electronic forms, DEPACT, etc.). Section 5 - New Agency Account -- Non-Student Organization form provided (Exhibit 5-D). Section 12 - Signature requirements for the Budget Reallocation form have been noted. Section 20 - An expenditure classification code of 028 has been established which is now required to be used for payment of conference fees. Also, an expenditure classification code of 083 for MSU's Purchasing Card (Master Card) has been added. Section 23 - Graduate Fellowship!Traineeship Appointment/Amendment Forms are available from the Office of Fees and Scholarships (355-5050). Section 25 - Address for Field Trip Office is Room 110 Administration Building. MSU is an Affinnative Action/Equal Opportunity Institution ( \ I ( ( ( ( ANNUAL UPDATE TO THE MSU MANUAL OF BUSINESS PROCEDURES July 31, 1996 Page2 Section 30 - Procedures on obtaining an ID have been updated for new faculty members and temporary faculty or support staff. Section 45 - For University business functions, the rate for appropriate and customary tips will be reimbursed up to 20% of the bill. Section 46 - Concerning lodging, international visitors (specifically nonresident aliens) must have appropriate entry status to permit University payment oflodging expenses (see item 46.III.B.2). Section 47 - If membership subscription dues expense is charged against a restricted contract and grant account (certain accounts in the range 61-0000 through 61-9999), the expense must be specifically approved by the funding source. See item D in this section for additional information. Section 50 - Copies of deposit receipts for Sales and Use Tax must be sent to the Controller's Office, 305 Administration Building. Section 53 - The MSU mileage per diem has been increased to $0.31 for personal car usage for University business travel; the non-taxable amount allowed by the IRS for moving expenses is $0.10 (see page 53-3, item F.2.b). Section 55 - Student employees may have their paychecks directly deposited to specific banks in the local area. Graduate Assistants may have their paycheck directly deposited to any financial institution in the United States. Graduate Assistant direct deposit authorizations received in Payroll by the first day of the month will become effective approximately 45 days later. Community First Bank has been added to the list of 9 local banks to which employees paid on the biweekly labor payroll may have their paycheck directly deposited. For purposes of calculating overtime, an employee's regular rate of pay must include a factor for non-discretionary payments (see item V.A.2.c.2). Section 70 - The requirements for lowest available airfare have been modified (page 70-5). Airfare for foreign travel must be at the lowest available airfare. Specific prior written approval with justification and documentation of cost benefit is now required when booking international business class airfare (see pages 70-15 and 70-16). Foreign travel authorizations on account numbers 71-0100 through 71-5999 no longer need to be approved by the Office of Contract and Grant Administration (page 70-2). Charter air service requires a preapproved Qualification Form on file in the University Travel Office in order to reimburse business travelers for Charter services (page 70-10). Tips for business meals (not per diem meals) are reimbursable up to 20% of the meal cost (page 70-13). Local travel letters are retained at the department level and no longer require annual renewal (page 70-14). Travel vouchers for local travel expenses should be submitted quarterly or when expenses total a minimum of $25 .00 (page 70-15). The mileage rate as of July 1, 1996, is $.31 per mile and reasonable taxi fare is allowed to/from the Lansing airport not to exceed $25 .00 each way (see Exhibit 70-A). Section 75 - Magazine subscriptions can be paid using a Direct Payment Voucher (it is no longer necessary that Purchasing sign). It is no longer a requirement that subscriptions be ordered through EBSCO. Dollar limitations on Reimbursement Voucher forms have increased to $500 for any one item (consistent with use ofMSU Purchasing Card). Note: Vouchers with account numbers 71-0100 through 71-5999 no longer need to be approved by the Office of Contract and Grant Administration. Section 76 - Significant changes have been made in the determination of independent contractor status. Adherence to the revised policies and procedures is required for all contracts entered into September 1, 1996, or later. Earlier adoption is encouraged. Highlights follow: ( ( ( ANNUAL UPDATE TO THE MSU MANUAL OF BUSINESS PROCEDURES July 31, 1996 Page3 All those teaching credit or non credit courses offered by the University to the public are to be compensated as employees. The previous policy had permitted those teaching non credit courses to be engaged as independent contractors under limited circumstances. The Internal Revenue Service has invalidated this former treatment. A new form, Independent Contractor Status - Determination and Documentation, and guidelines for its use are provided in the Manual to assist departmental staff in distinguishing between employees and 1.ndependent contractors{see Exhibits 76-A and 76-B). Use of this form is required to document certain payments. It must be signed by the unit administrator. The range of accounts requiring review by the Office of Contract and Grant Administration has been reduced relative to transactions with independent contractors. Approval of the Purchasing Department must now be obtained for Professional Personal Services Contract With Independent Contractor (PSC) amounting to greater than $10,000 or when changes are made to the terms of the PSC form. This has been increased from $2,500. The dean or vice president (or designee within the dean/vice president office) must sign on all PSC's between $5,000 and $10,000. Departments are instructed to maintain records documenting the reasonableness of the cost of the service obtained, and the selection process utilized to choose the independent contractor. For contracts greater than $10,000, this documentation must be forwarded to the Purchasing Department with the PSC form. This documentation is to satisfy subsequent review by granting or audit agencies. Payment to nonresident alien contractors must be authorized by a validated Immigration and Naturalization Service Form I-94 permitting the visitor to receive compensation. A copy of the I-94 must accompany the PSC and direct payment voucher to accomplish payment. Payment of honoraria must now be made consistent with the procedures for other compensated engagements. A summary table outlining the documentation required to accomplish a payment to an independent contractor is provided to assist units in meeting their responsibilities. The PSC form has been updated to reflect the revised policy and procedure changes. VOLUME II Section 200 - Units requesting an estimate for services, no longer need to route the Request for Interdepartment Material or Service form through the Office of Planning and Budgets. In those cases where the unit wishes to proceed with the work outlined for the project, the routing of the service request form has not changed. ( Section 210 - Request memos should be delivered to the Receptionist Desk of AIS, Room 2 Administration Building, and inquiries concerning job processing should be directed to the AIS Operations Customer Center desk (353-4420, extension 207). Section 220 - Any department-created Stores order form must be preapproved by Stores. The return of defective merchandise to Stores must be authorized by contacting University Stores at 5- 1700 ext. 180. No single Open Orders release can exceed $1 ,000. An alternate method of shipping items via UPS is to ANNUAL UPDATE TO THE MSU MANUAL OF BUSINESS PROCEDURES July 31, 1996 Page4 use the UPS Service Request Card (140-2820). Equipment Rental list (item XIV) updated. Stores West business hours are 10:00 a.m. to 2:00 p.m. Section 221 - Telephone Directories have been added to the list of items which can be collected for recycling. Section 223 - Units need to utilize the services of the Interior Design office for the layout and selection of furnishings in order to: ensure functional integration with existing university facilities; comply with safety and building codes, statutes, regulations and university requirements; and to facilitate the acquisition and installation of the furnishings. Section 224 - Revised policies and procedures for the Inventory Department include a new definition of equipment (new threshold of $5,000), revision to equipment purchases with federal funds (i.e. 61-0000 - 61-5999) concerning certification, significant changes in item V concerning all aspects of Equipment Status Changes, etc. Section 230 - A new Animal Purchase Request form (ULAR.108) is provided; it can be obtained by calling 353-5063 . The 20th day of the month is the cut-off date for University Laboratory Animal Resources charges to be posted on departmental statements. Section 255 - Overall update of section and services available. Section 260 - A copy of the Request for Interdepartment Material or Service (Service Request) form can be downloaded for use by departments from the Physical Plant web page (www.pp.msu.edu). The form is also available from Stores (140-2842). Section 265 - Update of services available. Section 270 - Additions to the Purchasing Department's section include: Requests for exceptions (I.D.); Single source purchases (I.E.); Emergency orders (III.G.); Purchasing Card -- to be used for purchases totaling $500 or less -- (VI); Bidding Procedures (VII); Minority and Women Owned Businesses (VIII); and Code of Ethics (IX). Section 290 - Guiding Principles posters added to publications available from University Relations. Section 300 - Section updated to be consistent with changes in section 224 (equipment criteria, etc.). Also the policy for receiving a credit to general fund accounts for equipment sold will no longer be made to account 41-9800 (please read Credit for Department Releasing Equipment on page 300.4). Section 325 - Deleted actual cost of USPS non-standard surcharge. Revisions made to 48824 ZIP+4 Codes. Section 335 - Information on retention of personnel folders for support staff added (item II.D). Section 340 - Archive boxes cost $2.50 each (call Archives to order at 355-2330). The recommended minimum retention period for unit level student records is three years past the date of graduation. University Archives and Historical Collections address is 101 Conrad Hall (355-2330). ( ( ( ( MICHIGAN STATE U N V E R S T y MANUAL OF BUSINESS PROCEDURES The MSU Manual of Business Procedures is coordinated by the Office of the Controller to provide information regarding proper University business procedures. It is intended that this Manual outline the general policies and procedures. Unique or unusual circumstances should be referred to the department or administrative unit involved. Currently the Manual is divided into two volumes. Volume I contains general accounting and business procedures; Volume II contains information on specific service areas and miscellaneous functions. All users are encouraged to make suggestions for improving the Manual. Suggestions concerning procedures from Volume I should be directed to the Office of the Controller, 305 Administration Building (355-5020). Suggestions concerning procedures from Volume II should be directed to the department responsible. Effective September 1, 1996, sections in Volume I will be available via the Word Wide Web from the Controller' s Office home page at: (http://www.msu.edu/unit/ctlr/controller.html) For personnel policies and procedures, refer to the following publications: Academic Staff -- Faculty Handbook-- Published by the Office of the Provost. Accessible from MSU' s home page on the World Wide Web (http://www.msu.edu) under Information for Faculty and Staff. Students -- Student Employment Policies and Practices -- Published by the Student Employment Office, Career Services and Placement. Accessible (Fall 1996) from Career Services and Placement's home page on the World Wide Web (http://www.msu.edu/csp/seo.htm). Support Staff -- Human Resources Policies and Procedures -- Published by Human Resources. Accessible via the World Wide Web (http://www.hr.msu.edu). ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 TABLE OF CONTENTS SECTION 1: ACCOUNTING FOR DEPARTMENTAL TRANSACTIONS I. OVERVIEW ............................................................................................................................................... 1-1 II. DAILY ACCOUNTING ACTIVITY ......................................................................................................... 1-1 III. RESOURCES AVAILABLE FOR ANALYSIS AND SUPPORT ............................................................ 1-2 IV. MONTHLY RECONCILIATION .............................................................................................................. 1-3 SECTION 5: ACCOUNT NUMBERS AND ACCOUNT REQUESTS I. PURPOSE OF PROCEDURE .................................................................................................................... 5-1 II. COMPONENTS OF UNIVERSITY ACCOUNT NUMBERS .................................................................. 5-1 Ill. ACCOUNT REQUESTS ............................ ................................................................................................ 5-2 SECTION 10: ACCOUNTS RECEIVABLE I. GENERAL ....... ........................................................................................................................................ 10-1 II. DEPARTMENTS WITHOUT BILLING FACILITIES ........................................................................... 10-1 III. DEPARTMENTAL BILLING ................................................................................................................. 10-1 IV. DELINQUENT ACCOUNTS .................................................................................................................. 10-2 V. COLLECTION ADVICE ......................................................................................................................... 10-3 SECTION 11: BANKRUPTCY PROCEDURES SECTION 12: BUDGET REALLOCATIONS I. GENERAL INFORMATION .................................. ................................................................. .. .............. 12-1 II. GENERAL PROCEDURES ........................................................................................................ ............. 12-1 III. PREPARATION OF THE FORM ............................................................................................................ 12-1 SECTION 15: CASH HANDLING I. RESPONSIBILITY .................................................................................................................................. 15-1 II. CASH RECEIPT FORMS ........................................................................................................................ 15-1 Ill. DEPOSITS ............................................................................................................................................... 15-1 IV. CASH HANDLING POLICY ................... : .............................................................................................. 15-3 V. OVERAGES AND SHORTAGES ........................................................................................................... 15-4 VI. CASH CONTROL RECORDS ................................................................................................................. 15-4 VII. RECEIPTS ..... ............................. ........................................................................................................ ...... 15-4 VIII. SECURITY ................................................................................. ............ .................................................. 15-4 IX. CHECKING ACCOUNTS ....... .. ........ ..................................................................................... ..... .. .......... 15-4 X. CHECKS REFUNDED OR CANCELLED ..... ......................................................................... ......... ...... 15-5 XI. WIRE TRANSFERS ............................... '. ................................................................................................ 15-5 ( ( ( ( Page i Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 ( ( SECTION 16: CHECK CASHING SECTION 18: ENCUMBRANCE ADJUSTMENT PROCEDURES I. GENERAL ............................................................................................................................................... 18-1 II. PURCHASE ORDER ENCUMBRANCES ............................................................................................. 18-1 III. TELEPHONE ENCUMBRANCES .......................................................................................................... 18-3 IV. PHYSICAL PLANT JOB ENCUMBRANCES ...................... ................................................................. 18-3 V. CORRESPONDENCE VIA UNIVERSITY E-MAIL. ............................................................................. 18-3 SECTION 19: EQUIPMENT DEPRECIATION POLICY FOR REVOLVING ACCOUNTS I. BACKGROUND ...................................................................................................................................... 19-1 II. POLICY .................................................................................................................................................... 19-1 SECTION 20: EXPENDITURE CODES I. GENERAL ............................................................................................................................................... 20-1 II. EXPENDITURE CLASSIFICATION CODES ........................................................................................ 20-1 ( SECTION 23: FELLOWSHIP AND TRAINEESHIP APPOINTMENTS I. GENERAL ............................................................................................................................................... 23-1 II. FORMS ..................................................................................................................................................... 23-1 III. A WARD REQUIREMENTS AND RESTRICTIONS ............................................................................. 23-1 IV. AWARDPAYMENTS ............................................................................................................................. 23-2 V. AMENDMENT OR TERMINATION ..................................................................................................... 23-4 VI. OATH CARDS ......................................................................................................................................... 23-4 ( ( ( SECTION 25: FIELD TRIPS I. GENERAL ...................................... : ........................................................................................................ 25-1 II. UNIVERSITY TRANSPORTATION ...................................................................................................... 25-1 INITIAL ARRANGEMENTS .................................................................................................................. 25-1 III. ACCOUNT NUMBER ............................................................................................................................. 25-2 IV. V. AUTHORIZATION ...................................................................................................... ........................... 25-2 VI. PAYING FOR THE TRIP (BY STUDENTS) .............................................................................. ............ 25-3 VII. REFUNDS ................................................................................................................................................ 25-3 VIII. COST GREATER THAN DEPOSITS ..................................................................................................... 25-4 IX. RESPONSIBILITY .................................................................................................................................. 25-4 X. PRIVATE AUTOMOBILES .................................................................................................................... 25-4 SECTION 30: IDENTIFICATION CARDS I. GENERAL ............................................................................................................................................... 30-1 II. OBTAINING INITIAL ID CARDS ......................................................................................................... 30-1 III. RENEWAL, CHANGE OR REPLACEMENT ID'S ................................................................. ............... 30-2 ID CARDS FOR SPOUSES OF FACULTY OR STAFF ........................................................................ 30-2 IV. V. ISSUANCE OF ID CARDS ............................................................ ......................................................... 30-3 VI. RETURNING ID CARDS ............. .......................... : ......................................................... ....................... 30-3 Page ii ( ( ( Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 SECTION 35: OFFICE OF RISK MANAGEMENT & INSURANCE I. ADMINISTRATION AND FUNCTION .............................................................................................. ... 35-1 II. DUTIES OF COVERED INDIVIDUALS ............................................................................................... 35-1 III. GENERAL LIABILITY ........................................................................................................................... 35-1 IV. PROFESSIONAL-(MEDICAL MALPRACTICE) ............................................ : ................................... 35-3 V. AUTOMOTIVE ........................................................................................................................................ 35-3 A. University-Owned Vehicles .............................................................................................................. 35-3 B. Privately-Owned Vehicles ................................................................................................................ 35-3 C. Rental Vehicles - Physical Damage .................................................................................................. 35-4 D. Rental Vehicles - Liability ................................................................................................................ 35-4 E. Qualification of Drivers .................................................................................................................... 35-4 F. Reporting Vehicle Accidents ............................................................................................................ 35-5 VI. PROPERTY .............................................................................................................................................. 35-5 A. Reporting Property Losses ................................................................................................................ 35-5 B. Prevention ......................................................................................................................................... 35-6 C. Security ...................................................... · ....................................................................................... 35-6 D. Equipment Taken Off-Campus ......................................................................................................... 35-6 VII. SAFETY ................................................................................................................................................... 35-6 A. Department of Police and Public Safety - Routine Inspections ........................................................ 35-6 B. Insurance/Self-Insurance Loss Control Inspections .......................................................................... 35-7 C. Office of Radiation, Chemical & Biological Safety (ORCBS) ......................................................... 35-7 D. Safety Inspection Committee for Property & Casualty ..................................................................... 35-7 VIII. TRAVEL ACCIDENT INSURANCE ...................................................................................................... 35-8 INTERNATIONAL MEDICAL ASSISTANCE PROGRAM ................................................................. 35-8 IX. A. MEDEX Program .... , ........................................................................................................................ 35-8 B. AID Contract Program ...................................................................................................................... 35-8 X. ADDITIONAL INSURANCE .................................................................................................................. 35-8 SECTION 40: JOURNAL VOUCHERS I. GENERAL ............................................................................................................................ .............. ..... 40-1 II. PREPARATION ....................................................................................................................................... 40-1 III. TIMELINESS ........................................................................................................................................... 40-2 SECTION 43: LOST, STOLEN OR DESTROYED CHECKS SECTION 45: EXPENDITURE POLICIES AND GUIDLINES FOR FOOD, LODGING AND BEVERAGES :.;;; ( I. GENERAL ............................................. .................................................................................................. 45-1 II. BUSINESS FUNCTIONS ................................ ..................... ...................... ............................................. 45-1 III. RECRUITING MEALS ............................................................................................................................ 45-2 IV. RETREATS, WORKSHOPS, COMMITTEE AND FACULTY/STAFF MEETINGS ........................... 45-2 V. RETIREMENTS, STEPPING DOWN FROM ADMINISTRATIVE POSITIONS AND NEW ADMINISTRATIVE APPOINTMENT FUNCTIONS ............................................................................ 45-3 VI. COLLEGE/ADMINISTRATIVE MAU AND STUDENT RECEPTIONS ..................... ........................ 45-3 VII. HOLIDAY AND OTHER FUNCTIONS/EXPENDITURES .................................................................. 45-4 VIII. HOME ENTERTAINMENT .................. .................................................................................................. 45-4 IX. BULK PURCHASES ............................. ..................... ................................................ ............................. 45-4 Page iii ( ( ( ( Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 X. ALCOHOLIC BEVERAGES ................................................................................................................... 45-4 SECTION 46: FOOD AND LODGING PURCHASED ON CAMPUS CHARGED TO UNIVERSITY ACCOUNTS I. GENERAL ............................................................................................................................................... 46-1 II. MEAL PURCHASES FROM RESIDENCE HALLS .............................................................................. 46-1 III. LODGING ARRANGEMENTS WITH UNIVERSITY HOUSING ....................................................... 46-1 IV. PURCHASES FROM CROSSROADS FOOD COURT, KELLOGG CENTER, TAKE-5 SNACKBARS, MSU UNION (SEE SECTION 206 ON MSU UNION), MSU UNION CATERING, AND UNIVERSITY CLUB ........................................................................ 46-2 SECTION 47: MEMBERSHIP DUES SECTION 50: MICIDGAN SALES AND USE TAX I. APPLICABILITY .................................................................................................................................... 50-1 A. Michigan State University as Purchaser ........................................................................................... 50-1 B. Michigan State University as Seller .................................................................................................. 50-1 II. COLLECTION ......................................................................................................................................... 50-1 III. SALES TAX ............................................................................................................................................. 50-1 IV. USE TAX ....................................................................................................................... : ......................... 50-2 V. EXEMPT TRANSACTIONS ................................................................................................................... 50-2 VI. ASSESSMENT OF TAX ......................................................................................................................... 50-3 SECTION 53: MOVING EXPENSES I. ELIGIBILITY ........................................................................................................................................... 53-1 II. AMOUNT ................................................................................................................................................. 53-1 III. PAYMENT ............................................................................................................................................... 53-1 IV. FOREIGN MOVING EXPENSES .............................................................. : ............................................ 53-4 SECTION 55: PAYROLL DEPARTMENT I. DETERMINING EMPLOYMENT STATUS - EMPLOYEE VERSUS INDEPENDENT CONTRACTOR ........................................................................................................... 55-2 A. Employee .......................................................................................................................................... 55-2 Independent Contractors ................................................................................................................... 55-2 B. IL UNIVERSITY PAYROLLS ..................................................................................................................... 55-3 A. Pay and Pay Dates ............................................................................................................................. 55-3 B. Information Required for Payroll Processing ................................................................................... 55-3 C. Optional Forms ................................................................................................................................. 55-4 D. Appointment and Hiring ................................................................................................................... 55-4 E. Forms Required for Payroll Processing ............................................................................................ 55-5 F. Rate of Pay ........................................................................................................................................ 55-7 G. Deadline for Submitting Payroll Information and Changes .............................................................. 55-8 H. Distribution of Checks ...................................................................................................................... 55-9 I. Checks Not Distributed with Regular Payroll... ........................................................... ...... ............. 55-10 J. Checks Not Prepared with Regular Payroll .................................................................................... 55-10 Page iv ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 K Payroll Petty Cash Checks (Hand-Drawn Checks) ............................ ............................................. 55-11 L. Final Payments to Terminated Employees ...................................................................................... 55-11 M. Fair Labor Standards Act ................................................................................................................ 55-12 III. FICA WITHHOLDING INFORMATION ............................................................................................. 55-12 IV. CHANGES IN NAME AND/OR ADDRESS AND CORRECTION OF SOCIAL SECURITY NUMBER ERRORS ........................................................................................... 55-12 A. Change of Name ............................................................................................................................. 55-12 B. Change of Payroll Address ............................................................................................................. 55-13 C. Correcting Errors in Social Security Number ................................................................................. 55-13 V. COMPENSATION FOR NONREGULARASSIGNMENTS OR DUTIES ............ .............................. 55-14 A. Overtime ......................................................................................................................................... 55-14 B. Compensation for Services Apart from Regular Work Assignments ............................................. 55-15 C. Military Pay .................................................................................................................................... 55-16 D. Jury Duty ........................................................................................................................................ 55-16 E. Court Witness Fees ......................................................................................................................... 55-17 VI. SPECIAL HANDLING .......................................................................................................................... 55-17 SECTION 60: PETTY CASH FUNDS I. GENERAL ............................................................................................................................................... 60-1 II. OBTAINING MONEY FOR A PETTY CASH FUND ........................................................................... 60-1 A. Departmental Funds .......................................................................................................................... 60-1 B. Agency or Dormitory Club Funds .................................................................................................... 60-2 III. USE OF PETTY CASH FUNDS .............................................................................................................. 60-2 IV. REPLENISHING PETTY CASH FUND ................................................................................................. 60-3 V. SECURITY ............................................................................................................................................... 60-3 SECTION 65: REVENUE CODES I. GENERAL ............................................................................................................................................... 65-1 II. REVENUE CLASSIFICATION CODES ................................................................................................ 65-1 III. GUIDELINES .......................................................................................................................................... 65-2 SECTION 66: SIGNATURE REQUIREMENTS SECTION 68: AUfflORIZED SIGNATURE FORMS I. GENERAL ............................................................................................................................................... 68-1 II. COMPLETING NEW SIGNATURE FORMS ......................................................................................... 68-1 III. ADDING OR DELETING AUTHORIZED SIGNERS ................................................ ........................... 68-1 SECTION 70: TRAVEL REGULATIONS I. GENERAL POLICY ................................................................................................................................ 70-2 A. General Policy ................................................................................................................................... 70-2 B. Eligibility ........ .................................................................................................................................. 70-2 C. Limitations and Exceptions ................. .............................................................................................. 70-2 D. University Travel Office ................................................................................................................... 70-3 E. American Express Corporate Card ................................................................................................... 70-3 F. Preferred Travel Agency ..................... .......... .......................... .......... ..................... .. ................ ......... 70-3 Pagev I ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 II. DOMESTIC TRAVEL ... ................................................................................................................ .......... 70-4 A. General Information .......................................................................................................................... 70-4 B. Authorization .................................................................................................................................... 70-4 C. Transportation ................................................................................................................................... 70-5 D. Lodging ........................................................................................................................................... 70-10 E. Reimbursement ............................................................................................................................... 70-11 III. LOCAL TRAVEL ............................................................................................................................... ... 70-14 A. General Information ........................................................................................................................ 70-14 B. Reimbursement ............................................................................................................................... 70-14 IV. FOREIGN TRAVEL ................................ .......................................................................... .................... 70-15 A. General Information .................................................................................................... .................... 70-15 B. Authorization .................................................................................................................................. 70-15 C. Transportation ................................................................................................................................. 70-15 D. Reimbursement - Computation of Lodging and M&IE Per Diem Amounts ................... ............... 70-16 E. Travel Vouchers .............................................................................................................................. 70-18 F. Source of Funds for Foreign Travel... ....................................................... ...................................... 70-19 G. All-University Research Funds .................................................................... ................................... 70-20 H. Special Foreign Travel Fund (SFTF) ...................................................................................... ........ 70-21 V. OTHER INFORMATION ...................................................................................................................... 70-23 A. Travel Advances ............................................................................................................................. 70-23 B. Travel Vouchers .............................................................................................................................. 70-28 C. Report of Out-of-State Travel ......................................................................................................... 70-30 D. Insurance ......................................................................................................................................... 70-31 E. Travel under Contract, Gift and Grant Funds ................................................................................. 70-34 VI. LIST OF TRAVEL EXHIBITS ...... ........................................ ............................................... ................. 70-35 SECTION 74: INVOICE PROCESSING SYSTEM I. GENERAL ..................... ... ...................... ................................................................................................. 74-1 II. PROCEDURES .................................. ................................................................................................... ... 74-1 SECTION 75: VOUCHERS I. DIRECT PAYMENT VOUCHER ........................................................................................................... 75-1 A. Purpose ............................................................................................................................................. 75-1 B. Form ............................................................................................................................................ ...... 75-2 C. Preparation .............................................. .......................................................................................... 75-2 D. Restrictions ....................................................................................................................................... 75-4 E. Routing ............................................................................................................................................. 75-4 II. MULTIPLE CHECK VOUCHER ...................................................................................................... ...... 75-5 A. Purpose ...................... ... .................................................................................................................... 75-5 B. Form ............ ................................................................. ........................................................ ............. 75-5 C. Preparation .. ...................................................................................................................................... 75-5 D. Routing .................... ....................................................................................................................... .. 75-6 III. REIMBURSEMENT VOUCHER ................ .............................................. ..... ...................... ................... 75-6 A. Purposes .................................................. .......................................................................................... 75-6 B. Form ........... ........................................................................ ....................... .... ......................... .. ......... 75-7 C. Preparation ....................................................................................................... .. ............................... 75-7 D. Routing .................................................................. .. ........ ........................................ .... ........ ............. 75-8 IV. TRAVEL VOUCHER (SEE SECTION 70) ............................. ................................................................ 75-9 Page vi ( ( ( ( Michigan State University Manual of Business Procedures, Volume I TABLE OF CONTENTS I Revised: March 1996 V. WEEKLY VOUCHER CHECK SUMMARY .............. ...................... ..................................................... 75-9 VI. SPECIAL HANDLING ................................................................... ......................................................... 75-9 VII. NONRESIDENT ALIEN PAYEES ............. ........ ................................. ................................ ................... 75-9 SECTION 76: INDEPENDENT CONTRACTORS III. I. DETERMINING EMPLOYMENT STATUS .......................................................................................... 76-1 TI. INDEPENDENT CONTRACTOR STATUS DETERMINATION AND DOCUMENTATION FORM (ICSDD) ............................................................................................................................ ............ 76-2 INDEPENDENT CONTRACTOR PROFESSIONAL PERSONAL SERVICES CONTRACT (PSC) ... 76-3 A. Form .................................................................................................................................................. 76-3 B. Purpose ............................................................................................................................................. 76-3 C. Restrictions ....................................................................................................................................... 7 6-4 D. Preparation, Processing and Routing ................................................................................................ 7 6-4 IV. PAYMENT PROCESSING ...................................................................................................................... 76-5 V. NONRESIDENT ALIEN INDEPENDENT CONTRACTORS ............................................................... 76-6 INDEX Page vii Michigan State University Manual of Business Procedures, Volume I SECTION 1: ACCOUNTING FOR DEPARTMENTAL TRANSACTIONS I Revised: March 1996 SECTION 1: ACCOUNTING FOR DEPARTMENTAL TRANSACTIONS I. OVERVIEW The Controller's Office urges each department to keep a bookkeeping record on each account for which it is responsible. This would enable the department to verify that the balance shown on the ledger statement (received each month from the Accounting Department) is correct. Any errors that might arise in posting would be discovered and could be corrected. Such records would allow the department to know the balance in its accounts at all times and provide information to meet any reporting requirements. Depending on what types of accounts you are responsible for and the complexity of the activity, there are many methods available to track the financial information. In some cases, something as simple as a manual multi-column accounting work paper is sufficient to track the activity. Predominantly, however, computerized methods are utilized by departments. These range from using spreadsheets to purchasing PC-based accounting systems that track activity and produce subsequent reports. Additionally, various departments on campus have collaborated to write a customized PC-based accounting system (named DEPACT) that addresses the specific needs of departments. It is distributed free of charge and software support is provided by AIS. DEPACT has many useful budgeting and accounting features specific to departments and incorporates many of the forms necessary to conduct business on campus. Because of its many MSU specific features, we endorse the use of this program. Departments interested in installing and using DEPACT should contact AIS Help and Support at 353-4420 ext. 311 for details. II. DAILY ACCOUNTING ACTIVITY Regardless of the method you select for maintaining the accounting records in your department, there are a number of forms used on campus to execute various types of transactions. Although all of the forms mentioned are available through University Stores, some have been re-created electronically for ease of use (this will be discussed later in this section). For purposes of this discussion, the forms will be presented by accounting function. This listing does not address all forms used on campus but includes the forms most commonly used by campus accounting personnel. ( ( ( ( ( Page 1-1 Michigan State University Manual of Business Procedures, Volume I SECTION 1: ACCOUNTING FOR DEPARTMENTAL TRANSACTIONS I Revised: March 1996 Function Incoming Cash Outgoing Cash Inter-Departmental Transactions Encumbrances Payroll Actions Form to Use Cash Receipt Form Purchase Requisition Voucher Check Forms IDT Forms Section Reference 15 74,270 75 46,205,206,223,265 Budget Reallocation Form Journal Voucher Form Purchase Order Encumbrance Physical Plant Encumbrance Telephone Encumbrance Time Report, Appointment Form, Additional Pay Form 12 40 18,260,270,280 18,260,270,280 18,260,270,280 55 Each of the above forms is discussed in detail in the respective sections noted above. The monthly cut-off policy that is applied by the Accounting Department in processing transactions is that any non-check transaction that arrives in Accounting by 5:00 p.m. on the last business day of the month shall be processed and included on that month's fund ledger statement. The only exception to this is when the transaction is lacking proper authorization and/or sufficient supporting documentation. It is important to note that when initiating any transaction that affects the accounting records of another department you must provide that department with sufficient documentation as to the nature of the transaction (e.g. copy of Journal Voucher Form, invoice, monthly statement, etc.) ill. RESOURCES AVAILABLE FOR ANALYSIS AND SUPPORT In addition to maintaining the daily accounting activity, each department has many other reporting requirements (both internal and external) that your accounting data is used to satisfy. As a helpful resource, we have accumulated a battery of electronic information to assist you in reconciling and analyzing your accounting data. Although we are always working on more effective ways to distribute accounting information, the following is our current list of resources available. ( ( ( ( ( Page 1-2 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 1: ACCOUNTING FOR DEPARTMJ:NTA~ TRANSACTIONS I Revised : March 1996 Resource Name A-17 On-line Inquiry . Description Mainframe access to current month account bala:p.ces and activity. Monthly ASCII Downloads Download 2 files - account balances Contact fpr Access Accounting@ 355- 5000 Accounting @ 355- 5000 Weekly Check Summaries Infopac Manual of Business Procedures - Volume I Electronic Versions of Controller's Office Forms. Money Books Graduate - Department Reports Faculty - Department Reports Graduate Assistant Appointment System (e03) Budget Master Electronic Budget Reallocation Form Labor Distribution Report Accountipg @ 355- 5000 5000 AIS Help a,nd, Support @ 353-4420 ext. 311 Accounting@ 355- 5000 and transactipns. Listing of Voucher and Invoice Checks · Accountipg@355- written in current month. Mainframe feature to view reports produced on the mainframe in AIS. Electronic version maiqtained on Controller's Qffi~e Web site at (http://www.msu.edu/unitlctlr/controller.html). Various Controlh:r's Office forms created in PC based software - available on GOPHER and DEPACT. Reflects salapr cqmµiitments on General Fund that affect budget. · Graduate / undergrapuate department report - shows appointment detail. Faculty appointment detail - by department. · Electronic grapuate assistant appointment system. General Fund Budget Detail. Provide option to refillQcate General Fund monies via electronic form. Detail of labor charges by account # OPB @3.55-9274 OPB@ 355-9271 Payroll@ 355-5010 OPB @355-9274 OPB @355-9274 OPB @ 355-9273 OPB @ 355-9273 IV. MONTHLY RECONCILIATION The University accounting system is the official financial record for Michigan State University. Therefore, it is important that departments reconcile their records to the University accounting system at least monthly. Each month the Accounting Department forwards a ledger sheet for each account to the department responsible. There will be entries on the ledger sheet which do not appear on the departmental bookkeeping record and the departmental bookkeeping record will have entries which are not yet on the ledger sheet. This will most likely be due to either a timing difference in the posting of the transactions or an errpr that has occurred on one of the systems that needs to be corrected. To ensure the timely resolution of any mistakes, it is necessary to reconcile the two systems. In the event that any question arises or assistance is needed, call the Accounting Department, telephone number: 355-5000. The preparation of a reconciliation statement each month provides for a check on tp.e University's accounting system and can assist tq.e Accounting Department in locating errors. Page 1-3 MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www.msu.edu/unit/ctlr/mbp/mbp5 .htm#ll • SECTION 5: ACCOUNT NUMBERS AND ACCOUNT REQUESTS • I. PURPOSE OF PROCEDURE II. COMPONENTS OF UNIVERSITY ACCOUNT NUMBERS III. ACCOUNT REQUESTS IV. EXHIBITS SECTION 5: ACCOUNT NUMBERS AND ACCOUNT REQUESTS I. PURPOSE OF PROCEDURE • A. To briefly explain the components of University account numbers. B. To set forth procedures to be followed when requesting the establishment of a new account or amending an existing account. II. COMPONENTS OF UNIVERSITY ACCOUNT NUMBERS • University account numbers have the following format: AA-BBBC. The components of an account number are as follows: 0 AA - The first two digits indicate the type of account. • 11 = General fund accounts 21 = Auxiliary revolving, designated revolving and clearing and deposit accounts 31 = Agency, gift and grant, fellowship, scholarship, student aid, student note and student loan accounts \ 41 = Plant fund accounts 51 = General ledger accounts 61 = Sponsored research accounts 71 = Sponsored research, Experiment Station and MSU Extension accounts 81 = Endowment principal and income accounts 91 = General fund REED project accounts. BBB - For general fund accounts (excluding the 91-series), these three digits represent the departmental account number. For all other accounts, these three digits have no special significance. C - For general fund accounts (excluding the 91-series), this digit has four designations: 1 of3 11/18/97 12:45 PM MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www.msu.edu/unit/ctlr/mbp/mbp5 .htm#I 1 • 1 = Salary budget and expenditures 2 = Labor budget and expenditures 3 = Supplies, services and equipment budget and expenditures 5 = Special budgets (Contingency and Special Purpose accounts) For all other accounts, this digit has no special significance. III. ACCOUNT REQUESTS • A. Revolving Accounts o 1. Requests to establish new accounts or to amend existing accounts must be submitted to the Controller for approval on a completed form CO-fu-lh, "Revolving Account Request Form" (see exhibit 5-A). The form is available from the Controller's Office. 2. When completing the form, certain items deserve special attention as follows: • a. For revolving accounts, the indicated sources of income (item 5), and types of expenditures (item 7) must be related. Only those expenditures which are incurred to generate the indicated sources of income can be charged to the account. b. Item 13 must be completed on both new and amended account requests. Accounts are not permitted to accumulate balances in excess of working capital needs. c. The request must be signed by a Dean or Vice President. d. All items on the reverse side will be completed by the Controller's Office or Internal Audit. 3. Internal Audit regularly audits accounts to determine that operations are in conformance with the information indicated on approved account request forms. B. Clearing and Deposit Accounts - These accounts may be established when deposits must be held for disbursements to others ( e.g., sales tax collections to be remitted to the State of Michigan). Requests to establish new accounts or to amend existing accounts must be submitted to the Controller for approval on a completed form CO-fu-2b, "Clearing and Deposit Account Request Form" (see exhibit 5-B). C. General Fund account requests must be approved by the Office of Planning and Budgets. D. Trust account requests must be arranged through the Office oflnvestments and Trusts, telephone 355-5018. E. Gift and Grant, Fellowship and Sponsored Research Accounts o 1. Refer to Volume I, Section 23, concerning Fellowships; refer to Volume II, Section 315, concerning Gift and Grant or Sponsored Research accounts. 2. Any further questions concerning Fellowship accounts should be directed to the Office of Fees and Scholarships, 146 Administration Building; questions concerning Gift and Grant or Sponsored Research accounts should be directed to the Office of Contract and Grant Administration, 301 Administration Building. F. Scholarship accounts must be arranged through the Office of Financial Aid. 11/18/97 12:45 PM ( 2 of3 MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www.msu.edu/unit/ctlr/mbp/mbp5.htm#Il G. Agency Accounts - Student Organizations o 1. Use "Application for Agency Account - Student Organization" (see exhibit 5-C). Items 1-8 must be filled in. This form is available in the Accounting Department, Office of the Controller, 360 Administration Bldg., telephone 355-5000, and the Student Activities Office, Office of the Vice President for Student Affairs and Services, 101 Student Services Bldg, telephone 355-8286. ( 2. The form must be submitted to the Student Activities Office for verification of organization registration and approval of request. 3. After approval from the Student Activities Office, the form must be submitted in person to the Accounting Department, 360 Administration Building, for approval. H. Agency Accounts - Non-Student Organization 0 1. Use "Agency Account - Non-Student Organization" (see exhibit 5-D). The date, items 1-5, administrative responsibility and the account name must be filled in and submitted to the Dean or Vice President for approval. 2. After approval by the Dean or Vice President, this form must be submitted to the Controller's Office for approval. 3. Forms are available in the Accounting Department, Office of the Controller. I. Agency Accounts - Exemption from State Sales Tax 0 1. Agency accounts do not automatically qualify for exemption from State of Michigan sales tax. 2. Organizations requesting a tax exempt account number must present with their account application a letter from the State of Michigan, Treasury Department, indicating their tax exempt status. If exemption from State of Michigan sales tax is properly documented, the account will be established in the 31-4100 through 31-4199 range of accounts. IV. EXHIBITS • Exhibit 5-A. Revolving Account Request Form Exhibit 5-B. Clearing and Deposit Account Request Form Exhibit 5-C. Application for Agency Account - Student Organization Exhibit 5-D. Agency Account - Non-Student Organization . ( 3 of3 11/18/97 12:45 PM Form No. CO-fu-lh 3/31/89 MICHIGAN STATE UNIVERSITY Office of the Controller 305 Administration Building REVOLVING ACCOUNT REQUEST FORK Exhibit 5-A Date: ( This is a request to: Establish a new account Amend an existing account 1. Name of Account: 2. Permanent Account Temporary Account __ Termination Date ------- 3. Purpose of Account: ( 4. Account Responsibility: a. Person ------------------------- b. College/MAU---------------------------------------------------------------- c. Department _______________________ Unit Code ____ ___ __ Common 5. Sources of Income · for this Account: a. b. c. d. 6. Estimated Yearly Income: $ _______ _ 7. Expenditures from this Account will be for: a. b. C. d. 8. Estimated Yearly Expenditures: ~------------- 9. 10. 11. 12. Is the activity in this account new? the past? Estiaated resale inventory at June 30: $------------ Estiaated billings outstanding at June 30: $------------- Anticipated major equipment purchases from this account: If not, where has it been accounted for in b. a. $-------------- $ __________ __ 13. It is understood that any balance in this account in excess of$ ________ will accrue to the supporting fund at STATEMENT, SECTION III A., FOR GUIDELINES. THIS ITEK MUST BE COMPLETED. SEE POLICY It is further understood that the use of the account as described above and its financial stability is the prtmary responsibility of the Dean or Major Administrative Unit Administrator. 14. Signature----------------------- Approved Department Chairperson or Director Dean or MAU Administrator Typed Name Typed Name _____________ _ _ ( ( FOR CONTROLLER'S OFFICE USE ONLY Account Name: Account Number: Fund: Function: Reversion Date: (FILL IN BELOY) (FILL IN BELOY) Fund to Receive Reversion: Approved: Date: FOR A18 DATA ENTRY ONLY (Remaining data to be completed by Financial Analysis.) Account Number Function 3-8 13-14 Type_ 12 Name Fund Category 10 11 Line - - - -15-18 -------------------- 19-78 Maintenance Code 80 ****************************************************************************** FOR INTERNAL AUDIT USE ONLY RECORD OF AUDIT ·I have examined, through audit, revolving account number----· A copy of the audit report is on file in the Department of Internal Audit.• Internal Auditor Period Audited Signature Signature Signature Signature Signature ( ( ( ( ( Form No. CO-fu-2b 3/31/89 MICHIGAN STATE UNIVERSITY Office of the Controller 305 Administration Building Account Number: Date : CLEARING AND DEPOSIT ACCOUNT REQUEST FORM This is a request to: Establish a new account Amend an existing account p::i I l/"\ .µ •r-i ..0 •r-i ..c: ~ µ:J 1. Name of Account: 2 . Permanent Account 3. Purpose of Account: Temporary Account----- Termination Date 4. Account Responsibility: a. Person - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - b. Co l l eg e /MAU - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~ Common Unit Code: ______________ _ c . Department 5 . Sources of Income for this Account: 7. Expenditures from this Account will be for: a. b. C. d. a. b. c. d. 6 . Estimated Yearly Income: $ ______ _ 8. Estimated Yearly Expenditures: $ _ __ _ __ _ 9. Is the activity in this account new? If not, where has it been accounted for in the past? 10. Will this account balance be zero at June 30? If not, please explain. It is further understood that the use of the account as described above and its monthly reconciliation is the primary responsibility of the Department Chairperson or Director . 11. Signature Typed Name Department Chairperson or Director Approved -------=------------------ Dean or MAU Administrator Typed N am e - - - - - - - - - - - - - - - - - - - - - - '--- '-../ '------' ~ ·~ ( ( ( ( ( FOR CONTROLLER'S OFFICE USE ONLY Account Name : Account Number : Fund: Function: Approved: (FILL IN BELOW) (FILL IN BELOW) Date: ****************************************************************************** FOR Al8 DATA ENTRY ONLY (Remaining data to be completed by Financial Analysis.) Account Number - -3 -8 __ _ Fund Category 11 Type Function 12 Name 13-14 Line -15-18- - Maintenance Code - - - - - - - 19-78 - - - - - - - - - 80 ****************************************************************************** FOR INTERNAL AUDIT USE ONLY RECORD OF AUDIT "I have examined, through audit, clearing and deposit account number ----,,,.....- A copy of the audit report is on file in the Department of Internal Audit." Internal Auditor Date Period Audited Signature Signature Signature Signature Signature MICHIGAN STATE UNIVERSITY APPLICATION FOR AGENCY ACCOUNT - STUDENT ORGANIZATION Exhibit 5-C ( 2) 3) ., 1 UNIVERSI1Y ACCOUNTNUMBER: ___ __ _ __ _ _ _ NAME OF ORGANIZATION: PURPOSE OF THE ORGANIZA_TI_O-=--N-=------------------------- What is the source of income? ------------------------------- 6) Have any group members been ass_ociated with a student organization that has been closed within the last year? Yes / No If yes explain: ------------------------------------- 7) As OFFICERS of this organization we understand that we are responsible for any financial obligations incurred by this organization and for any overdraft in this University account. ) Has this Organization ever had a University account? Yes(when) __ No __ 9) OFFICERS/ ADVISOR INFORMATION: (Please print or type all but the signature, continue on the back if necessary). Title Name Signature ( Jdent# Class Local Phone# E-Mail Complete Local Address Title Name Signature Student# Class Local Phone# E-Mail Complete Local Address Name Signature Student# Class Local Phone# E-Mail Complete Local Address ADVISOR: ---------------- Name Signature ( Campus Phone# E-Mail Campus Address ( 1) Have you received a copy of the rules governing agency account operation and do you understand them? Yes __ No __ 11) Verification of Organization registration and approval of request: Student Life Office/ University Housing Programs/ D a t e : - - - - - - - - - - - - - - - - - - - - - - - Controller's Office/ Date: AGENCY ACCOUNT- NON-STUDENT ORGANIZATION Michigan State University Exhibit 5-D - - - NEW RENEWAL Date Account Name ------------------------------ Account Number ----------------------------- Name of Organization ___ ________________________ _ Purpose of Organization ___________ _____ _ ___ __ ___ _ _ What is your source oflncome? __ __ ___________________ _ What is University faculty or staff member's relationship to organization? For what period of time will the relationship exist? _ __ __ _ __ __ _ ___ _ _ _ _ The organization agrees to comply with University procedures regarding receipts and expenditures. The organization also agrees that no commitments for expenditures will be made unless there is a sufficient balance in the account. We acknowledge receipt of a copy of the "Policies and Guidelines for the Establishment, Maintenance and Termination of a Non-Student Agency Account," effective February 15, 1979. ( ( Administrative Responsibility: Faculty or Staff Member (Please print) _______________ _ Faculty or Staff Member (signature) ___ ___ ___ ___ ___ _ _ Department _______________ _____ __ ___ _ College/MAU ________ _______ __ _ ___ __ _ Common Unit Code Approved Vice President or Dean I Date: ___________________ __ _ _ Approved Controller/ Date: - - - - - - - - - - - - - - - - - - - - - - - - - - - ( ( \ ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 10: ACCOUNTS RECEIVABLE I Revised: March 1996 SECTION 10: ACCOUNTS RECEIVABLE I. GENERAL A. The Departmental Receivables Department provides services for University departments lacking facilities or personnel to issue monthly billings, which are of an infrequent, casual nature, for materials sold or services rendered to individuals or off-campus organizations. A service fee is charged on all invoices generated for non-General Fund accounts. This service fee, which is charged to user departments monthly based on the number of invoices processed, is a combination of an initial invoice processing cost plus the cost of follow-up collection procedures required. The fee is reviewed annually and may be correspondingly revised. For more information, contact Departmental Receivables at 355-3313. B. Delinquent Receivables administers accounts that were initially billed by departments, but which have subsequently become delinquent (see item IV of this section). C. Miscellaneous charges between University departments should be processed by completing a journal voucher (see Section 40). II. DEPARTMENTS WITHOUT BILLING FACILITIES A. Departments can submit their accounts receivable due from individuals and off-campus organizations to the Departmental Receivables Department by completing a Collection Advice Form (see item V). B. All receivables should be submitted within 30 days of the origin of the charge. C. D. The Departmental Receivables Department credits departmental accounts for all receivables properly submitted and will assume billing and collection responsibilities. It is very important that any remittance subsequently received by the department as payment on these accounts be forwarded immediately to Departmental Receivables, 110 Administration Building. E. New users of the Departmental Receivables billing service should contact the Assistant Manager at 355-3313 prior to the submission of their first collection advice. ID. DEPARTMENTAL BILLING A. Departments that elect to do their own billing are responsible for maintaining good collection procedures which include: 1. A current billing status each month. Page 10-1 Michigan State University Manual of Business Procedures, Volume I SECTION 10: ACCOUNTS RECEIVABLE I Revised: March 1996 2. Follow-up prior to an account becoming 90 days old. 3. A complete and auditable bookkeeping procedure. 4. Proper processing of delinquent accounts (see item IV). B. Departments needing assistance in developing receivables procedures should contact the Office of Financial Analysis, Office of the Controller, 394 Administration Building. C. Due to the collection and billing cost involved ALL DEPARTMENTS ARE ENCOURAGED TO REQUIRE CASH PAYMENT FOR SERVICES AND MATERIALS IF THE TOTAL CHARGE rs LESS THAN $25. IV. DELINQUENT ACCOUNTS A. Departmental billings still outstanding after 90 days from the date the materials were sold or services were rendered are considered DELINQUENT and should be immediately submitted to the Delinquent Receivables Department of the Accounts Receivable Division via a collection advice form manually labeled "Delinquent" and signed by the department head (see exhibit 10-B). The collection advice should include the following information concerning the account: 1. Account numbers, names, addresses, etc. 2. Correspondence or records of phone conversations regarding the account. 3. All charges for the account, delinquent or not. 4. Any partial payments received to date. B. ANY REMITTANCE SUBSEQUENTLY RECEIVED BY THE DEPARTMENT AS PAYMENT ON A DELINQUENT ACCOUNT MUST BE REMITTED TO THE DELINQUENT RECEIVABLES DEPARTMENT, 110 ADMINISTRATION BUILDING. C. Accounts with an unpaid balance of $25 or less will not be accepted by Delinquent Receivables unless the account is for a University employee. All other delinquent accounts under $25 remain the responsibility of the department. D. Collection obligations are assumed by Delinquent Receivables and any amounts subsequently collected will be redistributed to the departments monthly, less collection fees incurred. E. If an account originally submitted to Departmental Receivables for billing (and credit) becomes delinquent, THE DEPARTMENT WILL BE CHARGED BACK FOR THE DELINQUENT AMOUNT PENDING COLLECTION. ( ( ( ( ( ( ( Page 10-2 Michigan State University Manual of Business Procedures, Volume I SECTION 10: ACCOUNTS RECEIVABLE I Revised : March 1996 F. NO FURTHER CREDIT MAY BE EXTENDED TO ANY PARTY WHOSE ACCOUNT HAS BECOME DELINQUENT. V. COLLECTION ADVICE These forms are used to assign collection obligations to the Receivables Department (Departmental or Delinquent) for individuals or off-campus organizations indebted to the University. To assign non-student and off-campus organization accounts to Departmental or Delinquent Receivables, use Stores stock order #140-2445 (see exhibits 10-A and 10-B). The non-student collection advice form should be prepared and distributed per the instructions on the reverse side of the form. ( ( ( ( ( Page 10-3 Form No. CO-ar-4g Michigan State University COLLECTION ADVICE To: Office of the Controller Departmental Receivables Accounts Receivable Division Exhibit 10-A BEFORE COMPLETING THIS FORM, READ INSTRUCTIONS ON REVERSE SIDE + D D CREOIT DEBIT The individuals and/or off-campus organizations listed below are indebted to the University for the reason indicated. Please credit our account and bill them accordingly. ACCOUNT NAME ACCOUNT NO. OBJECT CODE AMOUNT LEAVE BLANK Date of Service Payer Name and Address Description of Charge Amount It is very important that any remittance received subsequently by the department as payment of these accounts must be transmitted to Departmental Receivables, Accounts Receivable Division, Office of the Controller. - TOTAL Date S igna tu re - - - - - - - - - - - - - - - - - - - - - - - - Department Chairman or Authorized Representative ( ( ( ( INSTRUCTIONS FOR COMPLETING COLLECTION ADVICE This form is used to transmit to the Office of the Controller collection obligations of individuals or off-campus organizations indebted to the University. Accounts to be assigned should be submitted within ninety (90) days after date of earliest account charge and should include all charges to that account. If this form is not properly completed, it will be returned to the department for correction. The following will assist you in preparing this form. 1. Debit O or Credit D : Properly identify by marking X in appropriate box. Debits and Credits should be listed on separate collection advices. 2. Account name: Enter name of account (not department) to be credited. 3. Account number: List appropriate account number, object code and amounts to be credited to each . 4. Date of Service: Enter date that service was rendered by department. 5. Payer: List complete name of person or organizatin as the "Payer" who is expected to pay charges or receive credit. 6. Complete address of each payer: Include number and street, city, state or foreign country, zip code. 7. Description of charge: Brief description of goods or services provided. Must be adequate for proper billing. al Itemize additional items and show cost of each. bl List additional shipping or service address for materials or services supplied if different from item 6 above. cl Attach copy of purchase order, letter of authorization, or other authorizing documents. 8. Provide one line space between each account listed. 9. Total dollar amount for each collection advice should be shown. 10. The original copy must be signed by the department chairman or his authorized representative. 11. Collection Advice will be returned to the department for any correction(s). ( ( ( ( MSU is an Affirmative Action/Equal Opportunity Institution Stock# 140-2445 0-12361 Michigan State University Printing Form No. CO-ar-4g Michigan State University COLLECTION ADVICE To: Office of the Controller Departmental Receivables Accounts Receivable Division DELINQUENT Exhibit 10-B BEFORE COMPLETING THIS .FORM, READ INSTRUCTIONS ON REVERSE SIDE + D D CREDIT DEBIT The individuals and/or off-campus organizations listed below are indebted to the University for the reason indicated . Please credit our account and bill them accordingly. ACCOUNT NAME ACCOUNT NO. OBJECT CODE AMOUNT LEAVE BLANK Date of Service Payer Name and Address Description of Charge Amount It is very important that any remittance received subsequently by the department as payment of these accounts must be transmitted to Departmental Receivables, Accounts Receivable Division, Office of the Controller . TOTAL Date Department Chairman or Authorized Representative Signature _______________________ _ INSTRUCTIONS FOR COMPLETING COLLECTION ADVICE This form is used to transmit to the Office of the Controller collection obligations of individuals or off-campus organizations indebted to the University. Accounts to be assigned should be submitted within ninety (90) days after date of earliest account charge and should include all charges to that account. If this form is not properly completed, it will be returned to the department for correction . The following will assist you in preparing this form. 1. Debit D or Credit D : Properly identify by marking X in appropriate box. Debits and Credits should be listed on separate collection advices. 2. Account name: Enter name of account (not department) to be credited . 3. Account number: List appropriate account number, object code and amounts to be credited to each. 4. Date of Service: Enter date that service was rendered by department. 5. Payer: List complete name of person or organizatin as the "Payer" who is expected to pay charges or receive credit. 6. Complete address of each payer: Include number and street, city, state or foreign country, zip code. 7. Description of charge: Brief description of goods or services provided. Must be adequate for proper billing. a) Itemize additional items and show cost of each. bl List additional shipping or service address for materials or services supplied if different from item 6 above. c) Attach copy of purchase order, letter of authorization, or other authorizing documents. 8. Provide one line space between each account listed. 9. Total dollar amount for each collection advice should be shown. 10. The original copy must be signed by the department chairman or his authorized representative. 11 . Collection Advice will be returned to the department for any correction(s). ( ( ( ( MSU is an Affirmative Action/ Equal Opportunity Institution Stock# 140-2445 0 -12361 Michigan Srate University Printing ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 11: BANKRUPTCY PROCEDURES I Revised: March 1996 SECTION 11: BANKRUPTCY PROCEDURES Oftentimes departments throughout the University receive bankruptcy notices which list Michigan State University as a creditor. These notices are legal documents which prohibit the University from pursuing collection of outstanding obligations while the account is in bankruptcy. Upon receipt of a bankruptcy notice, departments must cease collection activity by law on the account in question (for debts incurred prior to the date of filing bankruptcy) and forward the bankruptcy notice to the: Controller's Office 140 Administration Building Attn: Bankruptcy Department Please note the department forwarding the notice and whether any debts are covered by the bankruptcy action. If you have questions regarding a bankruptcy, please contact 3-7788. Notices must always be forwarded to the Controller's Office, regardless if the department receiving notice of bankruptcy has an outstanding receivable balance with the debtor. Other departments throughout the University may also have business pending with the debtor and must also be notified of the bankruptcy status. Upon receipt in the Controller's Office, a notice (see exhibits 11-A and 11-B) is circulated to various offices around campus which typically deal with receivable accounts and who may be maintaining a collection account with the debtor. Departments wishing to be included in the routing on a regular basis should contact the Controller's Office at 3-7788. If a department receives correspondence from the Controller's Office requesting information on outstanding debts involved in a bankruptcy, the department should complete and return requested information, with supporting documents, within 48 hours of receipt. The Controller's Office will consolidate information from the University as a whole and prepare and file a claim on a timely basis. Failure to file a claim (see exhibit 11-C) with the court by the deadline generally prohibits the University from further pursuit of any part of the debt. Departments which utilize outside collection agencies should notify the agency that upon receipt of a notice of bankruptcy, the agency is required to close and return the account to the University immediately. Under no circumstances should an outside agency file a bankruptcy claim on behalf of the University. Upon receipt of a bankruptcy discharge or dismissal, departments involved will be notified by the Controller's Office. A dismissal allows the department to resume collection of any debt outstanding. A discharge will typically require any department involved to write off any debts outstanding and to cease collection activity on any debts incurred up until the debtor filed for bankruptcy. Page 11-1 Michigan State University Manual of Business Procedures, Volume I SECTION 11: BANKRUPTCY PROCEDURES I Revised: March 1996 An exception to the discharge rules involves obligations to repay funds received as an educational benefit, scholarship or stipend (including student loans) if outstanding less than seven (7) years. (Effective for bankruptcies filed on or after May 28, 1991.) Please be aware that a bankruptcy ~ction frequently takes many months to be finalized and that a Chapter 13 Bankruptcy may take as long as five (5) years to complete. ( ( ( ) ( Page 11-2 MICHIGAN STATE UNIVERSITY OFFICE OF THE CONTROLLER · LOANS RECEIVABLE DIVISON 140 JOHN HANNAH ADMINISTRATION BUILDING (517) 355-3340 Exhibit 11-A EAST LANSING · MICHIGAN· 48824-1046 ( ( SUBJECT: Bankruptcies received NAME: S# _____ _ SS# ______ _ _ S# _____ _ _ SS# _______ _ CHAPTER: ___ 7 ___ 11 _ _ 13 BANKRUPTCY FILED: CLAIM: Will Be Filed Will Not Be Filed *Please provide copies of the account breakdown if a claim is to be filed. ( HOLDS: (Please initial and return no later than: D t en. y es N 0 DELINQUENT/DEPARTMENTAL STUDENT RECEIVABLE STUDENT LOANS PERKINS GSL RETURNED CHECKS Tc:::u~ Connie Lazarus 5-3341 Judy Ferguson 3-7788 ( ( MSU is a Affirmative Action/Equal Opportunity Institute MICHIGAN STATE UNIVERSITY OFFICE OF THE CONTROLLER · LOANS RECEIVABLE DIVISON 140 JOHN HANNAH ADMINISTRATION BUILDING (517) 355-3340 Exhibit 11-B EAST LANSING · MICHIGAN· 48824-1046 ( ( ( ( ( Olin Health Center Business Office Matilde Aguilar, Patient Accounts Room 128, Olin Health Center, CAMPUS TO: Clinical Center Business Office Robin Hastings, Patient Accounts A202 Clinical Center, CAMPUS _ Veterinary Clinical Center Business Office Carolyn Stevens, Accounts Coordinator A 198 Veterinary Clinical Center, CAMPUS FROM: Loans Receivable Office SUBJECT: Bankruptcy Papers Received CHAPTER: _7 _11 _13 NAME: BANKRUPTCY F ILED : - - - - - - - - - - - - CLAIM: __ Will Be Filed __ Will Not Be Filed *(Please provide copies .of the account breakdown if a claim is to be filed) PLEASE COMPLETE: __ Open Account __ Closed Account __ Balance as of Filing Date PLEASE INITIAL, DATE, AND RETURN THIS FORM TO ME NO LATER THAN: _____ _ Olin Health Center Initial Date ___ _ Clinical Center Initial Date Veterinary Center Initial Date __ _ Thank you, Connie Lazarus 5-3341 Judy Ferguson 3-7788 140 Administration Building MSU is a Affirmative Action/Equal Opportunity Institute ( ( ( 810 (Ofrici&I Fonn IOI (Rtv. 12/92) United States Bankruptcy Court District of PROOF OF CLAIM In re (Name of Debtor) Case Number NOTE: This form should not be used to make a claim for an administrative expense arlsln~ after the commencement of the case. A MreQuest" for payment of an administrative expense may be filed pursuant to 1 U.S.C. § 503. Exhibit 11-C Name of Creditor (The person or other entity to whom the debtor owes money or property) Name and Address Where Notices Should be Sent Telephone No. ACCOUNT OR OTHER NUMBER BY WHICH CREDITOR IDENTIFIES DEBTOR: 1. BASIS FOR CLAIM D Goods sold D Services performed D Money loaned D Personal injury/wrongful death D Taxes D Other (Describe briefly) D Check box If you are aware that anyone else has filed a proof of claim retallng to your claim. Attach copy of statement giving particulars. D Check box If you have never 18Cefved any notices from the bankruptcy court In this case. D Check box If the address differs from the address on the envelope sent to you by the court. THIS SPACE IS FOR COURT USE ONLY Check here If this claJm D replaces D amends a previously flied claim, dated: 0 Retiree benefits as defined In 11 U.S.C. § 1114(8) 0 Wages, salaries, and compensation (FIii out below) Your social security number Unpaid compensation for services performed to from (date) (date) 2. DATE OEBT WAS INCURRED 3. IF COURT JUDGMENT, OATE OBTAINED: 4. CLASSIFICATION OF CLAIM. Under the Bankruptcy Code all claims are classified as one or more of the following: (1) Unsecured nonprlority, (2) Unsecured Priority, (3) Secured. It Is possible for part of a claim to be in one category and part In another. CHECK THE APPROPRIATE SOX OR BOXES that best describe your claim and STATE THE AMOUNT OF THE CLAIM AT TIME CASE FILED. 0 SECURED CtAIM $ 0 UNSECURED PRIORITY CLAIM $ Attach evidence of perfection of i..icurlty inlerest Brief Description of Collateral: D Real Eslale D Motor Vehicle D Other (Describe briefly) Amount of arrearage and olher charges at time case flied Included In secured claim above, if any $ 0 UNSECURED NONPRIORITY CLAIM $ Specify the priority of the claJm. D Wages, salaries, or commissions (up to $2000), earned not more than 90 days before filing of the bankruptcy petition or cessation of the debtor's business, whichever Is eartler-11 U.S.C. § 507(a)(3) O Contributions to an employee benefit plan-11 U.S.C. § 507(a)(4) 0 Up to $900 of deposits toward purchase, lease, or rental of property or services for personal, family, or household use-11 U.S.C. § 507(a)(6) A claim Is unsecured If there Is no collateral or lien on property of the debtor securing lhe claim or to the extent that the value of such property is less than the amount of the claim. D Taxes or penalties of governmental unlts-11 U.S.C. § 507(ax7) D Other-Specify applicable paragraph of 11 U.S.C. § 507(8) 5. TOTAL A.MOUNT OF CLAIM AT TIME CASE FILED: $ (Unsecured) $ (Secured) $ (Priority) $ I (Total) I D Check this box if claim Includes charges In addition to the principal amount of the claim. Attach Itemized statement of all additional charges. 6. CREDITS ANO SETOFFS: The amount of all payments on this claim has been credited and deducted for the purpose of making this proof of claim. In filing this claim, claimant has deducted all amounts that claimant owes to debtor. THIS SPACE IS FOR COURT USE ONLY 7. SUPPORTING DOCUMENTS: Attach copies of sufJPOrl/ng documents, such as promissory notes, purchase orders, Invoices, itemized stalements of running accounts, contracts, court Judgments, or evidence of security Interests. 11 the documents are not available, explain. If the documents are voluminous, attach a summary. 8. TIME.STAMPED COPY: To receive an acknowledgement of the filing of your claim, enclose a stamped, self-addressed envelope and copy of this proof of ·claim. Date Sign and print the name and title, If any, of the creditor or other person authorized to Ille this claim (attach copy of power of attorney, If any) Penalty for presenting fraudulent claim: Fine of up to $500,000 or imprisonment for up to 5 years, or both . 18 U.S.C. §§ 152 and 3571 . ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 12: BUDGET REALLOCATIONS I Revised: March 1996 SECTION 12: BUDGET REALLOCATIONS I. GENERAL INFORMATION The university budget officer has the responsibility to ensure that financial integrity is maintained for the university's budgets. Within the scope of that responsibility is the recognition that while units must operate within the limits of their resources, budgets function in a dynamic environment and that circumstances or needs occur during the fiscal year which require adjustments to selected lines within a unit's budget. As a result, the budget reallocation process is provided to address those situations. All changes to the budgets must be made within the procedures outlined below. Il. GENERALPROCEDURES The following are procedures for requesting a budget reallocation for the general fund, the Agricultural Experiment Station (AES), and Michigan State University Extension (MSUE). A. The basis for requesting a budget reallocation must result from a change in circumstances that was not known at the time the original unit budget was established. Additionally, sufficient funds are required in the account that will be debited and the reallocation must conform to appropriate accounting and budgetary conventions. B. There are two categories of budget reallocations: 1. Reallocation of special/contingency funds budgeted centrally in the office of the dean, vice president, or the directors of AES and MSUE; 2. Reallocation of funds among accounts to accommodate changes in program needs or requirements after the budget has been established. This category consists of all reallocations not described in No. 1 above. C. The budget reallocation form is the proper document on which to request all budget reallocations (see exhibit 12-A). This form may be obtained from the General Stores Department, stock #140-2417. ID. PREPARATION OF THE FORM A. Reallocation Request - General Fund, AES, and MSUE 1. Reallocations of unit and centrally-budgeted special/contingency funds require a brief statement of the intended use or purpose of the reallocation. An additional explanation is not necessary. 2. Reallocations for changes in program needs or requirements require appropriate justification and supporting rationale. In the space provided on the form, provide a Page 12-1 Michigan State University Manual of Business Procedures, Volume I SECTION 12: BUDGET REALLOCATIONS I Revised: March 1996 statement of the intended use or purpose of the reallocation. This statement should highlight the circumstances that have changed or the conditions that have been altered since the time the budget was established which now make the reallocation necessary. Form Routing- General Fund: Forward the form to the university Office of Planning and Budgets. Form Routing-AES/MSUE Funds: Forward the form to the College of Agriculture and Natural Resources Budget Office. Following this review, the form should be sent to the university Office of Planning and Budgets for final review. 3. 4. B. Form Completion - General Fund, AES, and MSUE I. 2. 3. Complete the department name(s), common unit code(s), account number(s), and dollar amount(s) for both the debit and credit side of the reallocation entry. Provide a precise description of the budget reallocation within the 19-space grid at the bottom of the form. Because this is the only explanation that will appear on the fund ledger, it should be self-explanatory. Please avoid such descriptions as "budget reallocation" or "transfer funds." Reallocations are to be signed by the unit administrator (Chairperson or Director, or their designate); or the unit Dean, Assistant Vice President, or their designate; or MAU Vice President or Provost. 4. Areas in the body of the form designated for use by the Accounting Section of the Controller's Office should not be filled in. ( ( \ ( ( ( ( Page 12-2 CO-ac-5 BUDGET REALLOCATION Exhibit 12-A JVE No . - - - - - - (For Accounting Use Only) '): Offic~ of Planning and Budget Room 321 Administration Building Phone: 5-9271 . 1 the space below, provide a brief statement of the intended use or purpose of the reallocation. If required by Section 12 of . the Manual of Business Procedures, attach a letter of justification and support rationale. REALLOCATION REQUEST { ( Provide Department Name, Common Unit Code, Account Number and Amount for Each Entry (Shaded Areas for Accounting Department Use Only) ·· - - - . Department Name Common Unit Code Account Number Amount Debit C Credit $ $ _____ I _______ I _______ I Description To Be Put On Ledger l l I l I I I I l l l l I I I I l I I I Date Date cc: Authorized Signature Phone Budget Office.Approval 0 -17170 MSU is an Affirmative Action/ Equal Opportunity Institution Routing: 1. Send original and first copy to the office of Planning and Budget. 2. Retain the green copy for your records. STOCK# 140-2417 ( ( ( I \ Michigan State University Manual of Business Procedures, Volume I SECTION 15: CASH HANDLING I Revised: March 1996 SECTION 15: CASH HANDLING I. RESPONSIBILITY A. Each department is responsible for cash and checks it receives for the University. Funds may be received from sales of items, tickets, meals, etc. B. If funds are received and the department does not have a cash register to record sales, prenumbered receipt forms must be used. The only exception to this would be in the case where prenumbered tickets are sold. C. Upon receipt, all checks for deposit must be restrictively endorsed by the department. At a minimum, the endorsement is to read "for deposit only, Michigan State University" and include the depositing department's name and account number on the back. This action is mandatory for funds to be covered by the University's Crime Insurance Policy. D. If a check has a payee other than Michigan State University, it must be endorsed as drawn and then restrictively endorsed as indicated in item C above to be eligible for deposit. Federal Reserve Bank regulations limit our endorsement field to the first 1 1/2" from the trailing edge of the reverse side of the check. No other markings may be placed on the remainder of the reverse side. E. Departments are responsible for the deposit of cash, checks and/or bankcards no less than once per week. When receipts are infrequent, deposits of a nominal amount ($50.00 or less) may be made less frequently, but in no case less than every two weeks. All funds received must be accumulated in a secure place until deposited. Checks which are held from deposit for more than two weeks, which are subsequently returned unpaid, may result in the department being held liable for the University's returned check service charge. II. CASH RECEIPT FORMS A. The following forms are to be used for receipting transactions involving cash or checks: 1. 2. Uarco numbered receipt form for use in a Uarco machine. This form may be obtained from Stores, stock order #140-2814. For temporary or infrequent use, booklets of prenumbered receipt forms can be obtained from Stores, stock order #140-2483. ill. DEPOSITS A. Departmental Deposit Receipt Form, form number CO-ca-45c (see exhibit 15-A) is to be used by the department to deposit money with the Cashier's Office, 110 Administration Building. Page 15-1 Michigan State University Manual of Business Procedures, Volume I SECTION 15: CASH HANDLING I Revised: March 1996 This form may be obtained from Stores, stock order #140-2450. It should be prepared in the following manner: 1. Prepare the deposit form in duplicate. ( ( 2. The grid for "Description To Be Put On Ledger" should be completed with information to identify the deposit when it is reported on the fund ledger. 3. Account number(s) and appropriate revenue code(s) (see Section 65, Revenue Codes) ( must be indicated. 4. Print your name, office address and phone, date and sign the bottom of the deposit form. 5. Total for the top half of the form must be identical to the total for funds being tendered (bottom half). 6. All checks being deposited must include the depositing department's name and account number (handwritten or by stamp) on the back. 7. 8. 9. For deposits consisting of four or more checks, an adding machine tape must accompany the checks. If no adding machine tape is available, a list of the check amounts and a total on a piece of paper is acceptable. Itemize checks, currency and coinage separately. All currency should be banded by denomination and coinage rolled where possible and must bear the name of the department or in the case of coin, name and address of the individual from whom the roll is accepted. These supplies may be obtained from Stores. 10. Prior to the initial acceptance of bankcards as a form of payment, please contact the Head Teller, Cashier's Office, 355-5023, for specific information on how to deposit these items. B. Frequency of deposits generally should be based on cumulative receipts on hand as follows. These guidelines provide minimum standards, allowing departmental discretion for increased deposit frequency. CUMULATIVE RECEIPTS MINIMUM FREQUENCY OF DEPOSIT * $40,000 or more $10,000 - $40,000 $200 - $10,000 less than $200 Next Business Day Within 3 business days or 2 times per week Within 5 business days or once per week Within 10 business days or once every 2 weeks ( ( ( ( Page 15-2 ~ ( ( ( I ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 15: CASH HANDLING I Revised: March 1996 * * * If a large portion of cumulative receipts on hand is comprised of cash, deposits should be made more frequently than outlined above. Contact the Cashier's Office at 355-5023 for more information. If a single receipt for $200,000 or more is received, every effort should be made to deposit this on the same business day. If a department uses an armored car service for transport of deposits, the prearranged pick-up schedule may occasionally conflict with the above guidelines. The funds must be accumulated in a secure, locked location prior to making the deposit. The University has a contract with an armored car service that will make scheduled pick-ups of departmental deposits from a department on a per trip fee basis and deliver them to the Cashier's Office. For further information, contact the Manager of the Cashier's Office, 110 Administration Building, telephone 355-5023 . C. The Cashier's Office, 110 Administration Building, is open from 8:15 a.m. to 4:15 p.m., Monday through Friday. For deposits at other hours, a department may use the night depository located at the front of the Administration Building. Contact the Head Teller at 355-5023 for more information. D . For all deposits, the Cashier's Office will validate the deposit and return the duplicate copy to the department for its records. IV. CASH HANDLING POLICY A. Checks should be made payable to Michigan State University. If checks are received by mail, the senders should be notified in advance to make their checks payable as indicated above and to mail them to the attention of the department involved. Checks which have been made payable to persons or departments must be endorsed by the payee prior to deposit. All checks must be restrictively endorsed "for deposit only, Michigan State University" at a minimum, in writing or with a stamp when received by a department. B. Checks drawn outside the continental United States should be made payable to Michigan State University in U.S. funds payable through a U.S. bank. Any check drawn on a foreign bank not having a correspondent bank in the United States may be returned for compliance with this policy. Any fees associated with the depositing of these checks will be charged to the depositing account number. Further information regarding the acceptance of checks drawn outside the U.S. may be obtained from the Manager of the Cashier's Office, 110 Administration Building, 355-5023 . C. No personal check(s) in excess of the amount of the purchase should be accepted. Checks CANNOT be cashed at a department for the accommodation of the University faculty, staff or students. Persons responsible for handling University funds should, under no circumstances, cash personal checks from these funds. Page 15-3 Michigan State University Manual of Business Procedures, Volume I SECTION 15: CASH HANDLING I Revised: March 1996 D. ALL RECEIPTS MUST BE DEPOSITED WITH THE CASHIER'S OFFICE. Refunds or other expenditures must NOT be made from cash receipts. Large numbers of similar refunds can be made from petty cash funds obtained by the department for that purpose (see Section 60, Petty Cash Funds). Miscellaneous or infrequent refunds may be made through the use of a multiple check voucher or a direct payment voucher. In these instances, checks will be mailed to the individuals. V. OVERAGESANDSHORTAGES All large or unusual overages/shortages or reconciling problems must be reported to the Manager of the Cashier's Office and the Director oflntemal Audit on a timely basis. VI. CASH CONTROL RECORDS Daily records should be kept of the inclusive receipt or ticket numbers and total amount for which the receipts were written or tickets sold. Deposits with the Cashier's Office should also reflect the inclusive receipt or ticket numbers and the total amount collected. VII. RECEIPTS The maintenance of a numerical file of all receipts is the responsibility of the department. Since all prenumbered receipts must be accounted for, all original copies of voided receipts should be stapled together and must be retained by the department. Copies of receipts are to be retained by the department and attached to the departmental copy of the deposit slip. VIII. SECURITY Funds should not be left unlocked or unattended and should be concealed from general view. Receipt records should not be kept with the funds received. The University has a contract with an armored car service that will make scheduled pick-ups of departmental deposits from a department on a per trip fee basis and deliver it to the Cashier's Office in the Administration Building. For further information, contact the Manager of the Cashier's Office, 110 Administration Building, 355-5023. IX. CHECKING ACCOUNTS THE USE OF CHECKING OR OTHER BANK ACCOUNTS BY UNIVERSITY PERSONNEL FOR THE DEPOSITING OF UNIVERSITY FUNDS IS STRICTLY PROHIBITED. ( ( ( ( ( } ( Page 15-4 Michigan State University Manual of Business Procedures, Volume I SECTION 15: CASH HANDLING I Revised: March 1996 X. CHECKS REFUNDED OR CANCELLED A. Refunds from vendors or individuals - Occasionally departments have checks returned from vendors or individuals because of erroneous payments, the return of merchandise, or unfulfilled services. In such cases, departments can have the check redeposited into the account from which the original payment was issued by sending the check and a note stating the circumstances and the account number to the Accounting Department, 360 Administration Building. When applicable, a copy of the document authorizing the payment initially should also be attached. B. Cancelled Checks - Checks drawn on an MSU account which a department wishes to cancel should be sent to the Accounting Department accompanied by a note stating the reason for the cancellation. The note must be signed by an authorized departmental signer. Valid reasons for cancellation are: 1. Wrong payee or amount. 2. Cancellation of the purchase or service the check was to cover. Checks cannot be cancelled where there still exists a legal obligation to pay for services rendered. No refunds or cancellations will be credited to General Fund accounts in the current fiscal year for payments made or checks drawn in a previous fiscal year. XI. WIRE TRANSFERS The University accepts wire transfers of funds as payment of outstanding student and departmental debt. Wire transfers should be sent to the University's bank, Michigan National Bank, marked "for the account of the Board of Trustees, Michigan State University." The indicated ABA routing number should be 0720-0080-5, our account number should be listed as 1933-20986-6. Having the sending party indicate that the funds being wired are to be forwarded to the MSU Cashier's Office, by order of the individual/business who is to receive the credit, along with the department to be credited. Transfers coming from outside the United States may take as long as 10 days to be credited to the University's bank account. For further information, contact the Manager of the Cashier's Office, 110 Administration Building, 355-5023. ( ( ( ( ( Page 15-5 ( ( ( ( Exhibit 15-A Form No. CO-ca-45C MICHIGAN STATE UNIVERSITY East Lansing DEPOSIT RECEIPT Refer to Manual of Business Procedures, Section 15. Prepare in duplicate. Use typewriter or print. Enter Account Name, Account No., Revenue Code and amount deposited to each account. Sales tax collected, if any, should be entered on line indicated. Departments desiring additional information for their records, use reverse side. Present both copies, with funds to be deposited, to the Cashier's Office, 110 Administration Bdlg. Source of Funds DESCRIPTION TO BE PUT ON LEDGER I I I I Account Name Account No. I I I I I I I I Rev. Code I I I I Amount I I I I I I I I I I I I I I I Sales & Use Tax Collected 21-3236 TOTAL (Must Agree With Total Deposit Below) I 995 TOTAL Itemize Checks Currency Coins $100 $ 50 $ 20 $ 10 $ 5 $ 1 Other 50¢ 25¢ 10¢ 5¢ 1¢ Other Sub Totals Deposited by Signature Campus Address TOTAL DEPOSIT Do Not Write Below This Line ( Please Print) CSH NO. Date Phone MSU is an Affirmative Action/Equal Oppartunity Institution 0-20171 Must Be Machine Receipted To Be Valid (Stock # 140-2450) ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 16: CHECK CASHING I Revised: March 1996 SECTION 16: CHECK CASHING The Cashier's Office, 110 Administration Building, will cash checks under the following guidelines: A. This service is available to all currently-enrolled MSU students, faculty or staff with a validated University ID card. B. No check or checks totaling more than the following limits will be cashed on any given day: Checks issued by MSU -- up to $30' 60 Non-MSU checks-- up to $109'(10 (f (:'0 C. Effective September 1, 1991, there will be a charge of $1.00 for each check cashed. D. No two-party checks will be cashed excepymec~ ved by students from their parents ( or legal guardians) with an amount of $),00 or less. I E. No checks presented by students drawn on banks located in Lansing or East Lansing will be cashed during the period between April 15th and the first day of classes for summer semester. F. Proper identification (student or staff ID) and a pictured-ID (driver's license) must be presented when cashing checks. G. A service charge of $J/will be assessed for any check returned unpaid for any reason other than a bank error. ' O'o Page 16-1 ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 18: ENCUMBRANCE ADJUSTMENT PROCEDURES I Revised: March 1996 SECTION 18: ENCUMBRANCE ADJUSTMENT PROCEDURES I. GENERAL The following three types of encumbrances may be recorded on the fund ledgers: purchase order encumbrances, telephone encumbrances, Physical Plant job order encumbrances. Il. PURCHASEORDERENCUMBRANCES A. Adjustments to purchase order encumbrances 1. Adjustment to original purchase order. This type of adjustment is required when: a. An open purchase order encumbers either too large or too small a dollar amount compared to the ordering department's experience and/or expectations for the balance of the order. b. The object code on which the purchase order was encumbered is incorrect. c. Merchandise or services ordered will never be received or are no longer needed. d. The account number on which the purchase order was encumbered is incorrect. Situations described under items a., b., and c., and others which involve a change in the original purchase order (except as specified for account number changes described below) must be handled through the Purchasing Department. The requisitioning department must inform Purchasing in writing of the change desired, giving the reason and rationale for the change. The memo requesting the change must be signed by an authorized signer. The Purchasing Department will, if appropriate, issue a change order to the original purchase order. When the account number is the only change necessary on a purchase order encumbrance (item d. above), the request should be directed to Accounts Payable. This may be accomplished by sending a copy of the appropriate fund ledger, highlighting the encumbrance(s) to be changed. Notation should be made on the fund ledger of the reason for the change and the account against which the encumbrance should be recorded. Alternatively, this request may be made in a memo. If a memo is used, be certain to include the P.O. number, vendor name, account number presently encumbered, object code, etc., so that the encumbrance can be properly identified. The correspondence submitted must be signed by an authorized signer for the accounts involved. 2. Adjustment of encumbrance liquidations on a departmental accounting fund ledger. Page 18-1 ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 18: ENCUMBRANCE ADJUSTMENT PROCEDURES I Revised: March 1996 These adjustments are required to correct errors in ac.count number, object code, purchase order number or dollar amount on payments made against purchase orders when the payment does not agree with the purchase order information. These adjustments should all be processed through the Accounting Department, Accounts Payable Section. In no case should a department process this type of adjustment on their own. Rather, the department should inform Accounts Payable of the account number, object code, vendor name, purchase order number, check number, date and dollar amount of the purchase order payment made in error. This may be accomplished by sending a copy of the fund ledger involved (showing the erroneous payment) or by sending a memo. The correspondence submitted must be signed by an authorized signer for the account involved. If payments have been made in accord with the purchase order, subsequent changes of payment transactions should be handled by the department using a journal voucher entry (see Section 40). If it is determined that a purchase order reported on the departmental accounting fund ledger should be closed because all merchandise or services have been received and all payments have been reported on the fund ledger, the department should notify Accounts Payable in writing. Such information should indicate that the balance of the encumbrance should be cancelled; giving the purchase order number, account number, object code, vendor name, check number, date and amount of payments made against the purchase order. B. Change orders after payments are made. Do not request a change order to adjust expenditures if the expenditures have been made in accordance with the terms of the original purchase order or as amended by subsequent change orders. You should adjust such expenditures by means of a journal voucher (see Section 40). You should provide the account number, object code, vendor name, purchase order number, check number, date and amount of expenditure you want to adjust. You should also explain why the expenditures are being adjusted. C. Additional assistance will be helpful in maintaining the usefulness of purchase order encumbrance information provided on the departmental accounting fund ledgers. 1. When encumbering an open order purchase order, care should be taken to establish the initial dollar amount at as realistic an amount as possible. 2. For purchase orders on general fund accounts, attempt to have annual contracts correspond to the University's regular fiscal year (July through June). 3. Note that purchase order draft encumbrances will remain on the departmental accounting fund ledger until the vendor cashes the draft in payment for the merchandise or services ordered. Page 18-2 Michigan State University Manual of Business Procedures, Volume I SECTION 18: ENCUMBRANCE ADJUSTMENT PROCEDURES I Revised: March 1996 4. Continue to carefully monitor the departmental accounting fund ledgers and departmental weekly invoice summaries. This will assist in the discovery of errors in processing payments against purchase orders. ID. TELEPHONE ENCUMBRANCES Telephone encumbrance amounts are established on the departmental accounting fund ledgers by the Accounting Department, Accounting Section. The encumbrance is based on the product of 6.5 times the November telephone charges recorded on the ledger in December. It is intended to reserve adequate funds to pay for the six telephone billings which are charged to the ledger during the period of February through June (two billings in June). Questions about telephone encumbrances should be addressed to the Accounting Section. IV. PHYSICAL PLANT JOB ENCUMBRANCES Physical Plant job encumbrance amounts are established through the Physical Plant job order system. All questions regarding these encumbrances should be directed to the Physical Plant Business and Personnel Office at 355-3375 . V. CORRESPONDENCE VIA UNIVERSITY E-MAIL Where practical, use of University E-mail is permissible to correspond with either Purchasing or Accounting regarding adjustments to encumbrances. When E-mail is utilized, the "sender" identified must be recognizable as an authorized signer on the account(s) involved. Inquiries or correspondence related to Physical Plant job encumbrances are handled by the Physical Plant Business and Personnel Office at 355-3375 (E-mail should not be used). ( ( ( ( ( ( Page 18-3 ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 19: EQUIPMENT DEPRECIATION POLICY FOR REVOLVING Revised: March 1996 ACCOUNTS SECTION 19: EQUIPMENT DEPRECIATION POLICY FOR REVOLVING ACCOUNTS I. BACKGROUND Most revolving accounts should have the funding capability to meet normal equipment needs on an ongoing basis. By special request to the Controller, revolving accounts may carry forward amounts in excess of the reversion limit for one or two years to accumulate funds for the purchase or replacement of more costly equipment. There are certain revolving account operations that require very costly equipment. The high cost may be for a single piece of equipment or for a pool of equipment. Under these conditions, it may be necessary to establish a depreciation reserve in the Plant Fund to accumulate funds over an extended period of time to be used for equipment replacement. Depreciation is a legitimate expense that may be passed on to users of a service or purchasers of a product. Operations that service other accounts of the University are obligated to limit rates so as to essentially maintain a breakeven status, particularly if federal project accounts are charged for the service or product. This obligation creates a dilemma unique to university accounting. For purposes of federal projects, internal finance charges applicable to loans are not allowable. External finance charges or finance charges included as a part of lease purchase agreements may be allowable. The principal portion of a loan repayment may be allowable for federal projects if the payments are not greater than comparable and reasonable depreciation rates. Questions relating to allowable charges to federal projects should be directed to the Contract and Grant Administration office. Depreciation charged as an expense to operations may be an acceptable inclusion to the rate for federal project purposes. However, a rate for federal project purposes may not include both the depreciation expense and the cost of internal loan repayments or purchase lease payments. In other words, duplicate costs cannot be assessed against federal projects. It is with this brief background that the following equipment depreciation policy has been developed. II. POLICY Equipment depreciation may be charged to a revolving account under the following conditions: A. To be eligible under this policy, the following criteria will be used. Other amounts may be considered when deemed appropriate. 1. For a single piece of equipment to be depreciated, the cost must exceed $50,000. Page 19-1 Michigan State University Manual of Business Procedures, Volume I SECTION 19: EQUIPMENT DEPRECIATION POLICY FOR REVOLVING Revised: March 1996 ACCOUNTS 2. For a pool of equipment to be depreciated, the total cost of the group must exceed $100,000 and each component of the group must exceed $5,000. B. The depreciation is to be calculated over the estimated useful life of the equipment. The rate of depreciation will generally be restricted to the straight-line method although the machine- hour or other similar methods may be appropriate. Any accelerated method will not be allowable. C. A revolving account operation may not depreciate assets if that unit is including debt service charges in lieu of depreciation charges in its rate structure. Consideration will be given for units to recover both depreciation and related debt service charges provided that the revenues are generated by predominantly non-University users. D. Depreciation may not be included in the rate structure unless the funds generated by the depreciation charge are set aside in a depreciation reserve. Depreciation will be a charge against the operating unit and a credit to a separate reserve account maintained in the Plant Fund. The purchase of replacement equipment will be charged against the reserve to the extent of the balance. Purchase of equipment which is not a replacement of the depreciable equipment will be charged to the operating account. E. Once the decision to depreciate equipment is made, an appropriate charge to the operating account will be made as scheduled, regardless of the status of the operating account. The transfer will be made at least quarterly. If an overdraft is created in the operating account as a result of the depreciation charge, adjustments to the operating account must be made to solve the problem other than by using the reserve account or adjusting the depreciation rate. F. In the event that an operation ceases business, the reserve will revert in accordance with provisions for the revolving account reversion. G. Any request to establish a depreciation reserve should be presented through appropriate administrative channels to the Controller for approval. The request needs the approval of a Dean or Vice President. H. An exception to any portion of the policy must be approved by the Vice President for Finance and Operations or designee. ) ( ( ( ( ( Page 19-2 • SECTION 20: EXPENDITURE CODES • I. GENERAL II. EXPENDITURE CLASSIFICATION CODES SECTION 20: EXPENDITURE CODES ( I. GENERAL • Proper classification of all expenditures aids in budget planning and control. The object classification becomes a basis for the preparation ofreports and expense studies. To insure accuracy of reports, it is important that all expenditures be properly classified by the user departments. II. EXPENDITURE CLASSIFICATION CODES 001 Ranked Faculty Salary 002 Unranked Faculty Salary 003 Graduate Assistant Salary 004 Administrative-Professional 005 Clerical-Technical Salary 006 Other Salaries 007 Regular Labor Payroll 008 Student Labor Payroll 009 Resident Assistant 010 Personal Services 011 Retirement 012 Social Security 013 Payroll Deductions 014 Hospitalization Insurance 015 Fringe Benefits 016 Unemployment Compensation 01 7 Workers Compensation NOTE-CODES 001-010 COVERALL SALARIES AND WAGES. CODES 011-017 FOR USE BY PERSONNEL AND CONTROLLER'S OFFICES ONLY. 020 Travel - In State -- This classification includes: (a) Transportation - cost ofrail, air or bus tickets or mileage allowance if granted when traveling by private conveyance or rented car. (b) Subsistence while on authorized travel - meals and lodging. ( c) Incidental travel expenses to be paid by the University - telephone, telegraph, taxi fares. 021 Travel - Horne Community -- Mileage allowance only when authorized by the Dean. 022 Travel - Out of State -- Covers same items as 020 for travel outside the state of Michigan. 023 Travel - Motor Pool Services -- Charges for services rendered by the MSU Motor Pool. 024 Travel - Interview for Positions. 025 Travel - Non-University Employee. 026 Travel - Overseas -- Includes only those expenses authorized by the University. 027 Team Travel - Includes athletic teams, debating teams, agricultural judging teams, etc. 028 Conference fees - Includes fees paid for registrations, workshops, meetings, etc. 030 Freight - Includes freight charges which are paid directly by the University rather than by the vendor. 040 Telephone, Data and Telegraph - All telephone, data, and telegraph services, switchboard service charges, and telephone installation costs. 041 Postage - Purchase of postage stamps, stamped envelopes and metered postage. 051 Utilities - Electricity, gas, water and steam purchased from a public utility or municipality. 052 Rentals & Leases - Payment for the right of possession and use of land, structures, facilities and equipment owned by-OTHERS, the possession of which is to be relinquished at a future date. NOTE - This classification does not cover payments on lease/purchase agreements. 061 Printing and Related Expenses - Includes the cost of all contractual services for the printing of books, pamphlets, University catalogs, student publications, engravings, zinc etchings, programs (athletic and other), etc. 062 Bookbinding & Miscellaneous Small Printing Not for Publication. 063 Printing - On Campus -- The cost of printing performed by the University Printing Services. 070 Physical Plant Departmental Services - Physical Plant job charges. 071 Contractual Services - This classification includes: • (a) Repairs and maintenance to equipment, including maintenance contracts (b) Photographing, developing, engraving and blueprinting ( c) Entertainers or entertainment by contract ( d) Entrance fees, membership dues, press news service (e) Ambulance and taxi service: hospitalization and any work performed by a business establishment (f) Commissions, fees, etc., for special and miscellaneous services rendered by others (g) Guarantees (h) State News delivery (i) Registration of animals G) Any contractual service not otherwise classified. 072 Contractual Services - This classification includes: • (a) Alterations, repairs and maintenance to buildings which are not capital improvements (b) Professional services and physical examinations ( c) Honoraria ( d) Consultant services ( e) Insurance and surety bonds ( f) Laundry and dry cleaning (g) Payment of insurance premiums carried on retired University employees. 073 Contractual Overhead - For Office of Contract and Grant Administration use only. \ 074 Advertising - For position vacancies coordinated through Human Resources Services, Employment Division; for seminars and conferences; for soliciting bids on construction contracts; and for promoting University services and facilities. 082 Supplies and Materials - Cost of commodities which are ordinarily consumed or expended within a comparatively short length of time or converted into the process, construction and manufacture of equipment or form a minor part of it, including offices supplies, chemicals, fuels, forage and stable supplies, carpeting, drapes, small tools, etc. 083 Procurement Card 090 Equipment - New or used items costing $5,000 or more with a useful life of more than one year. Examples include vehicles, livestock not purchased for slaughter, museum and art collections, scientific apparatus, etc . • NOTE - THE ABOVE ITEMS COSTING LESS THAN $5,000 MUST BE CLASSIFIED AS SUPPLIES AND MATERIALS (082). 091 Equipment Leases - To be used for periodic payments under an authorized lease-purchase agreement (see Volume II, Section 320). 092 Equipment Fabrication Components - For Office of Contract and Grant Administration use only. 093 Freight on 090 Equipment. 099 Equipment Not Owned by MSU - For Office of Contract and Grant Administration use only. 101 Purchase of Land 102 Land Improvements - Examples include drainage, grading, filling and reservoirs for water storage. 103 Building - Capital Improvements -- Includes the purchase, all costs during construction, repairs and alterations except for dormitories and Union (see Classification 890). This classification also includes fixtures and equipment which become permanently attached to or forms a part of buildings or structures; such as elevators, plumbing, power-plant boilers, fire-alarm systems, lighting and heating systems, generators, air-conditioning and refrigerating systems. 104 Site Improvements - Includes landscaping, fences, sewers, wells, sidewalks, roadways, tunnels and utility distribution system. 110 Grants, Contributions and Intangibles - Includes contributions to permanent University retirement fund, taxes, royalties, funeral remembrances, payments for the right to reprint articles and extracts and payment for per diem. 111 Business Entertainment - Includes all charges for food, beverages, and related services and room fees, tickets to shows, sporting events and related charges. Does not include meal per diem for employees while in overnight travel status. 115 Subcontract Payment - Subcontract in excess of $25,000. Includes payment of any amount on subcontracts of $25,000 or more where the University has a prime grant or contract under which part of the work is subcontracted to another organization ( excluding the purchase of commercially available supplies, materials, equipment or general support services). Questions regarding the use of this code should be directed to the Office of Contract and Grant Administration, Telephone No. 355-5040. 120 Scholarships and Fellowships 125 Stipends 130 Refunds - All or part of the amounts previously received by the University. For example, tuition, fees and residence hall, military and physical education deposits. 140 Depreciation - For Controller's use only. 150 Debt Retirement - Redemption of bonds and notes and the payment of the related interest. 160 Investments and Loans - Includes: • (a) Student loans. (b) Travel Advances. ( c) Investments in securities including amounts paid for interest accrued on such securities at the time of purchase as well as any premium paid on such securities. ( d) Advances to revolving and other funds and increases thereof, where such funds are to remain intact, either in the form of cash, receivables, inventory or other assets, until the enterprise is liquidated, transferred or sold. 170 Food for Dormitories - Food purchased by the Food Stores, dormitories, cafeterias, grills and cooperative houses. 180 Books and Magazine Subscriptions - All books and magazine subscriptions purchased by the University except those for resale. 190-210 Resale Items - Items purchased for resale by General Stores, Food Stores, Concessions, etc. 810 Insurance 811 Tuition - Tuition paid to East Lansing schools 812 Maintenance and Repairs - Equipment and building 813 Trustee Fees 814 Laundry - Laundry and cleaning 815 Institutional Support - For use by V.P. for Finance and Operations and Treasurer only. 880 Distribution of Expenditures for Dormitories and Union Building 881 Housing Program Expense 890 Major Repairs for Dormitories and Union Building ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 23: FELLOWSHIP AND TRAINEESHIP APPOINTMENTS I Revised: March 1996 SECTION 23: FELLOWSHIP AND TRAINEESHIP APPOINTMENTS I. GENERAL A. A Graduate Fellowshipffraineeship Appointment/Amendment Form (exhibit 23-A) must be prepared for each student receiving a fellowship or a traineeship grant. B. Fellowships or traineeships to be paid from funds awarded to Michigan State University by a federal government agency may require submission of separate appointment forms to the agency. If more information is required, contact the Office of Fees and Scholarships, telephone 355-5050. II. FORMS To obtain appointment forms for graduate students, contact the Office of Fees and Scholarships, telephone 355-5050. ID. AW ARD REQUIREMENTS AND RESTRICTIONS The University Graduate Recruiting Fellowships and the University Graduate Fellowships may be given to graduate students who are U.S. citizens or permanent residents. Exceptions for awards to foreign graduate students require prior approval of the College and the Graduate School. Graduate Out-of-State Tuition Fellowships may regularly be given to foreign as well as domestic graduate students. Any award providing for tuition will pay only for graduate course or research credits; undergraduate and visitor credits will not be paid. Colleges are to monitor compliance with this stipulation. Any forfeiture of fees resulting from dropping credits will be charged to the student. The University requires that recipients of these awards sign an agreement to repay any amount received of tuition awarded in the event the student leaves the University during the period of appointment or otherwise fails to meet the requirements of the award. Payback agreements are to be held in the college dean's office. Students should be provided full information regarding the requirements and/or restrictions of the award being granted. Colleges are required to file an annual report on fellowship expenditures with The Graduate School. Page 23-1 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 23: FELLOWSHIP AND TRAINEESHIP APPOINTMENTS I Revised: March 1996 IV. AW ARD PAYMENTS A. Authorization for payment of awards or stipends is provided by the approved fellowship appointment form. To maintain proper accounting control over the accounts, no payments can be made until the appointment form is properly completed, signed, and received by the Fellowship Section of the Office of Fees and Scholarships. B. The Graduate Fellowship/fraineeship Appointment/Amendment Form (see exhibit 23-A) is used to disburse awards to students. The AW ARD section of the form allows for disbursal of funds in coordination with the Disbursement Module in the Student Information System. There are two methods to disburse funds to students in the Student Information System. These methods are called Fixed Dollar Amount and Percent of Charges to Pay. The Fixed Dollar Amount option will credit the student's account with the amount as indicated on the fellowship form. The options of Percent of Tuition Charges to Pay and Percent of Fees to Pay are called Charge Based Awards. These awards pay a percent (whole percentages only) of tuition and fee charges that are on a student's account based upon the percent indicated on the fellowship form. Excess fellowship and scholarship refund checks are mailed directly to students just prior to the start of classes. Please refer to the Schedule of Courses for current details each semester. EXAMPLE: A Department would like to pay 100 percent of tuition and related fees for an out-of-state student. The amount approximating the in-state portion of tuition and related fees should be charged to one account. The amount approximating the out-of-state portion of tuition should be charged to a second account. The department would review the costs for the student to enroll as an in-state student verses an out-of-state student. For example: (Rates are examples only and do not reflect current tuition rates.) Graduate rates, 9 credits, in-state tuition Graduate rates, 9 credits, out-of-state tuition Tuition related fees $1,413.00 $2,862.00 $ 175.50 In-State student' s tuition Out-of-state student's tuition $1,413.00 = 49%(Rounded to whole%) $2,862.00 The department would then indicate on the fellowship form that for this student with out-of state residency it would pay 49 percent of tuition and 100 percent of fees from Account A and the remainder of the student's charges would be paid from Account B. Page 23-2 ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 23: FELLOWSHIP AND TRAINEESHIP APPOINTMENTS I Revised: March 1996 Account A would be charged $1,577.50 ($2,862.00 x .49 = $1,402.00; $1,402.00 + $175.50= $1,577.50) and Account B would be charged $1,460.00 ($2,862.00 - $1,402.00 = $1,460.00). C. Awards are disbursed as a credit and are applied against the student's tuition, fee and/or housing charges for the semester. The student will receive this credit at the time of his/her registration billing. Departments should select this option at all times unless there are funding restrictions. Monthly stipend payments will be made to students receiving fellowships or traineeships only if these payments are required by an outside agency. Checks are picked up by the Campus Mail Service for delivery to departments on the 15th day of the month. These payments are processed through the Office of Fees and Scholarships, not the Payroll Office. Recipients of Post Doctoral Fellowship Awards will be paid through the Office of Fees and Scholarships. D. To the extent that these award payments to enrolled students exceed tuition, fees and other direct educational expenses, such payments are gross income subject to taxation. The University does not provide personal tax advice or consultation. Individual tax questions should be directed to a personal tax advisor or the IRS. A statement of tuition paid and awards received is available in Room 146, Administration Building, after February 1, each year for activity in the previous year. 1. U.S. Citizens and Resident Aliens MSU is not required to withhold tax for U.S. citizens and resident aliens. Post Doctoral Fellowship recipients other than nonresident aliens will receive IRS Form 1099 MISC for tax reporting purposes. Post Doctoral Fellowship Award payments should be treated by the recipients as gross income subject to taxation. Generally, such payments do not constitute income from a trade or business and are not subject to the Self-Employment Tax (FICA for self-employed individuals). 2. Nonresident Aliens MSU is required to withhold income tax on fellowships awarded to nonresident aliens. Students will be asked to provide the following documents to the Office of Fees and Scholarships: (1) copy of social security card; (2) completed W-4 form; (3) Tax Certification form, where applicable; and (4) Treaty form, where applicable. IRS Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, is issued annually to each nonresident alien fellowship recipient (including Post Doctoral Fellowship awards), whether or not the individual has taxes withheld. Form 1042S, which is issued by the Payroll Department no later than March 15, reports all award payments made during the previous calendar year. Questions concerning information reported on Form 1042S should be addressed to the Office of Fees and Scholarships, 355-5050. Page 23-3 Michigan State University Manual of Business Procedures, Volume I SECTION 23: FELLOWSHIP AND TRAINEESHIP APPOINTMENTS I Revised: March 1996 V. AMENDMENT OR TERMINATION Fellowship or traineeship appointments may be amended or terminated by preparing a new appointment form. A space is provided to indicate the reason for the amendment or termination. VI. OATH CARDS Persons appointed to a fellowship or traineeship are not required to sign oath cards. ( ( ( ( ( ( Page 23-4 Exhibit 23-A GRADUATE FELLOWSHIP/TRAINEESHIP APPOINTMENT/AMENDMENT FORM J, ( NAME I MICHIGAN RESIDENT 'lEPAllTMENT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - DATE PIO# .EIMJ' MIDDLE LAST =i GENDER MALE FEMALE I crrJZENOF COUNTRY COUEGE RESIDENT AUEN _YES NO SOC SECURITY# S.DIGIT COMMON UNIT CODE I PROGRAM: MASTERS DOCTORAL MEDICAL POSTDOCTORAL _OTHER (SPECIFY) CHECKONE: NEW APPOINTMENT EFFECJ1VE DATE I I MSUGRAD GPA _ __ __ _ _ AMENDED APPOINTMENT EPFEC'J1VE DATE FOR THE FOLLOWING: __ 1. Account number changes __ 2. Award credit limitation changes TERMINATION EFFECJ1VE DATE _3. Change in fixed dollar amount of award-and/or percentage change _4. Change in stipend dates/period of appointment/dollar amount ( I ~ ; ~~~.~~~qr:9~~f;~",11i~"'W$H~i~t'#.iiia~jii,iilil~+cifo~tatli~~~•l(~11:+:~iiip~~~-~ / w·· B. FELLOWSHIP AWARD 1UmONRF.SIDENCY: In-State Out-of-State PERIOD OF APPOINTMENT SEMESIBR I YEAR %of romoN FIXED DOll.AR CHARGES AMOUNT TO PAY %OF FEES TO PAY ACCOUNT NUMBER CREDITLIMIT (IF APPLICABLE) COMMENTS/ OlHER FAIL SPRING lsUMMER ( ' 19 19 19 C. FELLOWSHIP/I'RAINEESHIP STIPEND AWARD Name of Fellowshinfrraineeshin TOfAL STIPEND MONTHLY STIPEND ACCOUNT NUMBER Period of Annointment FAIL SPRING SUMMER - - - OR SPECIFY DA 1ES FROM: TO: AMENDED APPOINTMENT Name of Fellowshin/Traineeshin TarAL STIPEND MONTHLY STIPEND ACCOUNT NUMBER Period of Annnintment FAIL SPRING SUMMER - - - OR SPECIFY DAlES FROM: TO: CERTIFICATE E. I \ I hereby certify that under this appointment there will be no emplover-~mp\mee relationship existing between the appointee and the Uruvets1 • 1be appointee WI I not be required to eerform any services for .\iichigan State University or the granting agency. F. APPROVED DEAN OF COLLEGE CHAIRPERSON DAIB - 19 - 19 - 19 19 - - 19 19 - DAIE DAlE Form muat be received by FEES AND SCHOLARSIDPS at 146 Administration Building, 355-5050, within established deadlines to assure payment on requested dates. ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 25: FIELD TRIPS I Revised: March 1996 SECTION 25: FIELD TRIPS I. GENERAL A. B. This section sets forth procedures for instructors of organized groups of students to schedule transportation for field trips in connection with a University program. The Board of Trustees has issued a policy that the cost of field trips, including the travel expenses of the instructor, should be paid by the participating students or can be paid with specifically designated gifts for field trips or discretionary funds in a Gift and Grant account (31-1000- 31-1399). Departments are not permitted to subsidize any portion of the cost of a field trip from any other account. II. UNIVERSITY TRANSPORTATION A. Buses, sedans, vans, station wagons and other vehicles are available for transportation. B. Qualifications of drivers must be in accordance with all laws and regulations of the Federal government, the State of Michigan and the stipulations of the Office of Risk Management and Insurance and the University Travel Regulations (see Sections 35 and 70). C. Employees (including graduate assistants) may drive University vehicles (except buses) on authorized University trips. Students (except graduate assistants) may drive only under conditions specified by the Office of Risk Management and Insurance (see Section 35). ID. INITIAL ARRANGEMENTS A. When students are required to pay, field trips should be planned far enough in advance of the departure date to enable the students to have the total estimated cost of the field trip paid to the Cashier's Office, 110 Administration Building, three (3) working days prior to the departure date. Field trip costs include: 1. Transportation costs 2. Travel expenses of instructor and instructor's aide, if any. B. If a field trip will be paid for using the funds specified in item I.,B. above, the department should provide the appropriate account number to the Motor Pool when reserving the vehicle(s). This account will subsequently be charged by the Motor Pool and the Field Trip Office will not need to be involved any further. The first step in scheduling a field trip is to furnish the Automotive Services Office (Motor Pool 353-5280) with the following information (see Section 245, Vol. II) : 1. Type of vehicle( s) required Page 25-1 Michigan State University Manual of Business Procedures, Volume I SECTION 25: FIELD TRIPS I Revised: March 1996 2. Date and time of departure 3. Destination 4. Date ofreturn 5. Name of person to whom vehicle is to be assigned and/or person responsible for coordinating the field trip. When University Motor Pool vehicles are not available for the date(s) requested, the customer will be offered the choice between leasing a vehicle from an off-campus source or using their personal automobile. Off-campus leases are arranged by the Motor Pool Office. Transportation estimates will be provided upon request. C. When students are paying the cost of a field trip and after arrangements have been made with Motor Pool, the following information should be furnished to the Field Trip Office, 110 Administration Building, 355-5023: 1. Name and department of person in charge of the trip 2. Date of departure and return 3. Destination 4. The number and type of vehicles 5. Estimated total cost given by Motor Pool 6. Total number of students expected to participate in the trip. ( ( ( ) Upon receipt of the above information, the Field Trip Office will assist the person or department in charge in determining the fee to be paid by the students. The fee must be approved by the Field Trip Office prior to announcing the field trip arrangements to the class. ( IV. ACCOUNT NUMBER Any deposits or charges for field trips should be made to the "Field Trip" account (21-3207). V. AUTHORIZATION A. The authorization form to use in requesting Motor Pool services is, "Request for Interdepartment Material or Service." Forms may be obtained from General Stores (stock # 140-2842). B. Type the form in triplicate. The description should confirm the telephone arrangements and indicate the estimated total cost. Page 25-2 ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 25: FIELD TRIPS I Revised: March 1996 C. Send the original and one copy to the Field Trip Office. The department should keep a copy for their files. The field Trip Office will review the requisition, approve it and forward it to Motor Pool. VI. PA YING FOR THE TRIP (BY STUDENTS) A. Each student should be charged an amount such that the total collected from all students is sufficient to cover the estimated total cost of the trip (see III.C above). B. Payment should be made by each student directly to the Cashier's Office. The "Field Trip Deposit Cards," (Form CO-ca-7a, see exhibit 25-A) should be used for this purpose and are available in the Cashier's Office. Field trip cards will be furnished for distribution within the class, if requested, by calling the Field Trip Office. C. Upon payment of the fee, the Field Trip card will be validated by the Cashier. One part is returned to the student as a receipt. The other part is furnished to the Field Trip Office for accumulating the total deposit. D. E. The Field Trip cards are to be used for payment of costs listed under Item III A only. Expenses such as meals, lodging, etc., must be paid as incurred by participating students. The Field Trip Office will cancel a field trip if enough funds are not deposited. The Field Trip Office will notify the department or instructor three (3) working days prior to departure if there are insufficient funds on deposit to cover the cost of the trip. An additional one (1) working day will be allowed for students to pay the sufficient funds. If there are still not enough funds on deposit two (2) working days prior to departure, the trip will be canceled. The Motor Pool or commercial company and the instructor will be notified of the cancellation. ( VII. REFUNDS A. When the actual cost of a field trip is less than the estimated cost, refunds will automatically be made to the students for overcharges of $2.00 or more per student. Amounts under $2.00 per student will not be refunded. B. Refund checks will be mailed to the students within thirty (30) days from the date all charges are determined to have been received and the Field Trip Office has computed the amount of refund due each student. C. The Field Trip Office must be notified by the instructor in writing within fifteen (15) days of the announced field trip departure date, regarding any students entitled to a full refund because of an excused absence. D. Instructors should contact the Field Trip Office for instructions and procedures for any refunds. Page 25-3 Michigan State University Manual of Business Procedures, Volume I SECTION 25: FIELD TRIPS I Revised: March 1996 VIIl. COST GREATER THAN DEPOSITS Departments will be responsible for paying field trip expenses incurred in excess of field trip deposits made. ( ( IX. RESPONSIBILITY A. The person to whom the vehicle is assigned is responsible for the conduct of the participants ( during the field trip. B. The responsible person should terminate the trip at any time when in his or her opinion the conduct of the participants will detract from the public image of the University. C. Departments may be held responsible for costs incurred to repair damaged vehicles. Further information may be obtained from Motor Pool regarding the limit on the department's financial responsibility. X. PRIVATE AUTOMOBILES A. B. Faculty and staff members may transport students on field trips in private automobiles and be reimbursed for car mileage from funds collected from the participants via the Field Trip Deposit card procedure. The University does not carry insurance for the protection of the driver of a privately-owned automobile who transports students. Injuries to passengers in a privately-owned vehicle are the responsibility of the vehicle owner. ( ( ( Page 25-4 ,,-- ~ ---- - ----- .---,. ~~mN_o. CASHIER'S COPY - FIELD TRIP Deposit Card Name _________ _ Last Name Student No.___ _ First Name Deposit Required $ .~ - - Middle Name Course Instructor's Name Destination _____________ _ Departure Date __________________ _ Student Mailing Address ________ - - - - - - - - - - - Student Signature Form No. CO-ca-7a Name __________________________ _ LaetNama First Nama MlddlaName Student No. Deposit Required $ _____ _ Course ________ _ Destination _________ _ Departure Da te · - - - - - - - - - - - - - - - - - - - Refund checks of $2.00 or more per student will be malled within 30 days after final costs of the field trip have been determined. STUDENT'S COPY - FIELD TRIP Deposit Card MSU is an Affirmative Action/ Equal Opportunity Institution 0-12016 MUST BE MACHINE RECEIPTED IN THIS SPACE TO BE VALID MUST BE MACHINE RECEIPTED IN THIS SPACE TO BE VALID trj ><: ::r f-'• er f-'• rt N V1 I > Manual of Business Procedures, Volume I Temporary Procedures 2/97 http://www.msu.edu/unit/ctlr/mbp/mbp30.htm SECTION 30: FACULTY STAFF ID CARDS NEW PROCEDURES IN EFFECT FOR ISSUING FACULTY/STAFF ID'S FEBRUARY 10, 1997, Faculty and Staff ID cards will be produced utilizing digital imagery. Currently valid ID cards may continue to be used and as of this time, no services will be denied. NEW ID's FOR FACULTY AND STAFF, will be provided at the employee's orientation at the Nisbet building or at the Registrar's Office. ID cards will be made at the Registrar's Office in 150 Administration Building (M-TH 8:00 - 6:00, and FRI 8:00 - 5:00) and by Human Resources in 30 Nisbet (M - F 4:00 - 5:00). INDIVIDUALS REPLACING EXPIRED OLD FORMAT CARDS, AND THOSE WHO WOULD LIKE TO EXCHANGE OLD CARDS FOR NEW ONES MAY DO SO BY VISITING EITHER OF THE ID OFFICES. A picture ID ( driver's license, etc.) and the old ID are necessary for processing. Administrators should indicate via memo to either processing office whether or not it is necessary ff.or security purposes) for the employee's title and department to be present on the ID. t[he "E" designation (for emergency workers) will be displayed on the card with written appro 1 from the Department of Police and Public Safety. The employee's department m st submit a written request to DPS for this approval prior to issuance of any new or replacement ID. (Contact Dianne Steiner, DPPS, ~ J I ~r"~~hl Revisions to the Manual of Business Procedures, Section 30, will be interim, questions regarding this process can be directed to: rthcoming; in the Rochele Cotter Client Advocacy Office, 318 Computer Center 353-4956 Dugald McMillan Registrar's Office 353-4490 Gene Patterson Human Resources 432-4636 Ext. 109 Jeanne Kropp Academic Personnel Records 353-1526 Revised 2/6/97 1 of 1 11/18/97 12:47 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu .edu/unit/ctlr/mbp/mbp35 .htm#I 1 • SECTION 35: OFFICE OF RISK MANAGEMENT & INSURANCE I. ADMINISTRATION AND FUNCTION II. DUTIES OF COVERED INDIVIDUALS III. GENERAL LIABILITY IV. PROFESSIONAL - (MEDICAL MALPRACTICE) V. AUTOMOTIVE A. University-Owned Vehicles B. Privately-Owned Vehicles C. Rental Vehicles - Physical Damage D. Rental Vehicles - Liability E. Qualification of Drivers F. Reporting Vehicle Accidents VI. PROPERTY A. Reporting Property Losses B. Adjustmment of Property Losses C. Loss Prevention D. Security E. Equipment Taken Off-Campus VII. SAFETY A. Department of Police and Public Safety - Routine Inspections B. Insurance/Self-Insurance Loss Control Inspections C. Office of Radiation, Chemical & Biological Safety (ORCBS) D. Safety Inspection Committee for Property & Casualty VIII. TRAVEL ACCIDENT INSURANCE IX. INTERNATIONAL MEDICAL ASSISTANCE PROGRAM A. MEDEX Program B. AID Contract Program X. ADDITIONAL INSURANCE XI. EXHIBITS SECTION 35: OFFICE OF RISK MANAGEMENT & INSURANCE I. ADMINISTRATION AND FUNCTION A. The Office of Risk Management & Insurance, Controller's Division, located at 372 Administration Building, telephone (517) 355-5022, is charged with responsibility for: - direction and coordination of the University's liability and property insurance programs; - administration of the University's responsibilities as a member of the nonprofit self-insured corporation (MUSIC); - coordination of the activities of the University Risk Management Program relating to the delivery of health care services; - review of contractual transfers of risk and hold harmless agreements; 1 of 8 11/18/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu.edu/unit/ctlr/mbp/mbp35.htm#Il - consultation regarding risk exposures and insurance or loss prevention recommendations; - administration of all self-insured funds; - administration of all claims, policies and procedures relating to the University's Risk Management Programs; - coordination of notary public applications and services. B. Descriptions of coverage afforded by the University's self-insurance and insurance policies are herein stated in general terms as the provisions of the policies are complex and must be interpreted with reference to specific circumstances. Inquiries should be made directly to the Office of Risk Management & Insurance. II. DUTIES OF COVERED INDIVIDUALS As a condition of coverage, those covered by the University's liability self-insurance and insurance policies are required to cooperate fully on a continuous basis with the University Risk Manager and Attorney. Accordingly, all bodily injury, medical, auto, and property damage incidents must be reported promptly to the Office of Risk Management & Insurance. III. GENERAL LIABILITY A. The University and persons acting within the scope of their duties or while performing services on behalf of or under the direction of the University are covered by the University's general liability self-insured and/or insured policies. B. Applicable coverage provides payment of all sums including defense costs, for which the University and the covered persons become legally liable to pay because of bodily injury to a third person, personal injury (i.e. - libel, slander or defamation of character), or damage to property of others arising out of the operations of the University. 1. Reporting Accidents or Incidents If you witness an accident on campus or you are approached for assistance because of an accident - immediately call MSU Police Department, phone 355-2221, and they will secure medical attention or you can call 911 for emergency assistance if needed. The injured person's own health insurance coverage is primary for their medical costs. No admission of responsibility or commitment to pay for injuries or property damage should be given. a. Accidents/incidents resulting in injury or property damage which occur on the MSU campus must be reported to the Office of Risk Management (form Stock order #140-2511, see exhibits 35-A and B) and to the Department of Police and Public Safety. Accidents/incidents involving hazardous materials must immediately be reported to the Office of Risk Management, phone (517) 355-5022, 372 Administration Building, and to the Office of Radiological, Chemical & Biological Safety, phone (517) 355-0153 , C124 Research Complex, Engineering. b. If the accident/incident occurs off-campus, the MSU employee must report the accident/incident to the Office of Risk Management & Insurance as soon as practicable. A copy of the local police or investigator's report must also be forwarded whenever available. c. Injuries to students involved in classroom/lab or academic activities should be 2 of8 11/18/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu.edu/unit/ctlr/mbp/mbp35.htm#ll reported to the Office of Risk Management (form Stock order #140-2583 , see exhibit 35-C) and to the Department of Police and Public Safety. Students should look to their own health insurance to cover their medical bills. Work related injuries ofMSU Faculty/Staff should be reported to the Workers Compensation Office, phone 353-5394. Work-related injuries are not handled by the Risk Management Office. 2. Prevention - Every chairperson, director, supervisor or manager of a unit must make every effort to assure that working conditions are as safe as possible, physical facilities are free from unguarded hazards, and usage or storage of hazardous materials are rigidly controlled. IV. PROFESSIONAL - (MEDICAL MALPRACTICE) A. University employees working within the scope of their duties and students engaged in academic medical programs are covered by the University's medical professional liability self-insured funds . B. Coverage is provided for claims arising from the delivery of health care treatment or services. C. Those covered under the provisions of the University's human and veterinary medicine self-insured programs are required to participate in the University's Board of Trustees approved Risk Management Program. A copy of this Program is available from the Office of Risk Management. V. AUTOMOTIVE A. University-Owned Vehicles 1. The University carries bodily injury and property damage insurance to cover the University's legal liability for the operation of motor vehicles. The University and its authorized drivers (refer to Volume I, Section 70 of the Manual of Business Procedures) are covered for claims of negligence which result in the damage to property of others or bodily injury to third parties within the limits of the Michigan No-Fault Act. 2. The University purchases physical damage ( collision) insurance to cover damage to university-owned vehicles, subject to a deductible amount which may change annually. Contact the Office of Risk Management to file a claim or inquire about the deductible. 3. Funding/reimbursement of the physical damage deductible when damage is caused to University vehicles is usually the responsibility of the department; however, all accidents should be reported to the Office of Risk Management so that a claim may be filed if appropriate under the Michigan No-Fault Act. 4. University-owned vehicles may not be used by student clubs, student organizations, non-University groups, or by employees engaged in private consulting. B. Privately-Owned Vehicles 1. Those using privately-owned vehicles on University business are responsible for obtaining adequate insurance in an amount which will cover their legal responsibility. 2. The University does not carry physical damage insurance on a privately-owned vehicle. The University Auto Liability insurance is excess of the owner's personal coverage. 3 of8 11/18/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu.edu/unit/ctlr/mbp/mbp3 5 .htm#I 1 C. Rental Vehicles - Physical Damage 1. The Collision Damage Waiver (CDW) and Loss Damage Waiver for rental vehicle agreements are not reimbursable by the University. 2. The employee's personal automobile insurance policy may include CDW or LDW coverage when renting a vehicle or the employee may utilize the rental agencies under contract with the Big Ten which include this coverage in their rates. 3. Visitors who are reimbursed for automobile rentals are excluded from the above policy; however, they should be encouraged to use the available options. D. Rental Vehicles - Liability 1. Personal automobile liability policies normally provide liability coverage while driving another vehicle. The University's liability policy also provides excess coverage over any other valid and collectable insurance. 2. To protect the University and its authorized driver, rental vehicles used for University business should be made in the name of the University with the employee signing for the vehicle. 3. Cost of the liability waiver in the United States of America and Canada will not be reimbursed by the University. 4. Because of unique laws in foreign countries, complications in settling claims and personal policy limitations, it is recommended that travelers on University business be instructed to "buy back" the liability waivers from rental agencies in all areas except the United States of America and Canada. Foreign country "buy backs" will be reimbursed by the University. E. Qualification of Drivers 1. A person driving a University-owned vehicle must have a valid U.S. or Canadian driver's license, must be experienced in handling the type of vehicle requested, and must have a satisfactory driving record. The responsibility for enforcing these requirements rests with the Department Chairperson, or equivalent. 2. Employees (including graduate assistants) may be assigned and drive University vehicles on authorized trips. Students may drive only if accompanied in the same vehicle by an employee to whom the vehicle is assigned or if a special request for authorization to drive a University vehicle has been filed by the Department Chairperson and approved by the Director of Planning and Budgets. A copy of the approved authorization must be forwarded to Risk Management & Insurance. F. Reporting Vehicle Accidents 1. If you are involved in an accident while driving an MSU vehicle - do not leave the scene of the accident - call the local police authority to file a report and obtain medical assistance if needed. Cooperate with the Police in their investigation of the accident. If the accident occurs in an off-campus parking lot or on privately-owned property and the local police department will not respond - get pertinent information from the owner/driver of the other vehicle (i.e. - name, address, phone number, auto insurance carrier, and license plate number). 4 of8 11/18/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu.edu/unit/ctlr/mbp/mbp35 .htm#I1 2. Accidents involving injuries must be reported at once by telephone to the Office of Risk Management & Insurance, (517) 355-5022, and if on campus, to the Department of Police and Public Safety, telephone 355-2221. 3. If the MSU vehicle is not driveable'" call the MSU Motor Pool Office, phone (517) 353-5280, or the Service Garage (517) 355-1868, or the MSU Operator (517) 355-1855, and they will provide emergency assistance. 4. In the glove compartment of every MSU owned vehicle there should be an envelope marked "Accident Kit." This kit should contain a current proof of insurance, guidelines on what you should do in the event of ari accident, and a "Michigan State University Automobile Accident or Loss Notice Report" form. Contact the Risk Management Office to obtain "Accident Kits." ( The driver of the MSU vehicle, or an authorized representative of the department, must complete the "Michigan State University Automobile Accident or Loss Notice Report" (see exhibits 35-D and ;E). 5. The completed Michigan State University Automobile Accident or Loss Notice Report form must be delivered or FAXED to the Office of Risk Management & Insurance on the day of the accident or as soon as practicable thereafter. 6. Accidents involving injuries to employees must also be reported to the Workers Compensation Office, telephone 353-5394. VI. PROPERTY The University maintains property insurance to protect against the perils of fire, windstorm, explosion, vandalism, sprinkler leakage and various other exposures. Coverage is provided for loss or damage to University owned property, exclusive of vehicles, valued over $5,000 per item and listed on the MSU equipment inventory, subject to a $5,000 deductible. Catastrophic losses involving damage to multiple equipment items will be adjusted on a case by case basis subject to insurance claim reporting requirements. A. Reporting Property Losses 1. Report cases of vandalism, fire and theft to the MSU Police Department at once, phone 355-2221. 2. A written report outlining the circumstances of loss, date of loss, building and room number, steps taken to recover property, and a complete description of missing or damaged items must follow from the chairperson, director or authorized personnel. 3. Copies of the above written report must be mailed to the Inventory Department, 88 Service Road, and the Office of Risk Management & Insurance, 3 72 Administration Building. B. Adjustment of Property Losses Claims will be handled through the Office of Risk Management & Insurance (RM&I) using the following guidelines: Damage claims - damaged items will generally be repaired. If the cost to repair is over 50% of the replacement value of the item, RM&I may elect to replace the item. Theft or Mysterious Disappearance - claims will be held for 30 days from the date of 5 of8 11 /1 8/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www .msu.edu/unit/ctir/mbp/mbp3 5 .htm#I 1 report to allow time for the "missing" items to be recovered. If recovered items are damaged, the loss will then be treated as a damage claim. If items are not recovered settlement will be based on Actual Cash Value* . Replacement Philosophy - when the property warrants replacement, the item will be replaced with either new or reconditioned items of like kind, quality, and specifications. Damaged equipment will be forwarded to Salvage. Proof of replacement will be a copy of the purchase invoice or statement of account to document the amount incurred. * Actual Cash Value = Replacement Cost Less Depreciation C. Loss Prevention ( There are many departments prepared to assist the chairperson, director, manager or supervisor in reducing the loss potential. These include Safety and Public Health, telephone 353-5360, the Office of Radiological, Chemical & Biological Safety, telephone 355-0153, the Office of Risk Management & Insurance, telephone 355-5022, and the Department of Police and Public Safety, telephone 355-2221. D. Security 1. To achieve the highest degree of security, valuable equipment must be stored in secure areas, duplicate copies of valuable records should be made and stored in remote locations, and areas open to the public should be under surveillance at all times where there is a loss potential. 2. Key control, identification, secure storage of purses and personal belongings and other aspects of security need to be considered. The Department of Police and Public Safety can provide assistance in improving security. E. Equipment Taken Off-Campus University policy stipulates that equipment cannot be taken off-campus. For exceptions see Manual of Business Procedures, Volume II, Section 224. VII. SAFETY A. Department of Police and Public Safety - Routine Inspections 1. The Department of Police and Public Safety is responsible for compliance with state and federal agencies' safety regulations and practices within University facilities. To this end, they will conduct periodic inspections of all facilities. Preference will be given to facilities known to have high potential risk factors of life safety and property value. 2. Response to all recommendations made as a result of routine inspections will be coordinated by the Department of Police and Public Safety and maintained in a database. B. Insurance/Self-Insurance Loss Control Inspections 1. The Department of Police and Public Safety will also participate in inspections made by external insurance loss prevention consultants. All meetings/inspections with University personnel involving insurance/self-insurance loss prevention consultants will be arranged by the Office of Risk Management. 6 of8 11/18/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu.edu/unit/ctlr/mbp/mbp3 5 .htm#I 1 2. The insurance/self-insurance loss control consultant will review Department of Police and Public Safety reports prior to inspecting property in order to reduce duplication of effort. The consultant will make inspections of facilities accompanied by a Department of Police and Public Safety representative, a department representative and/or the Risk Manager. 3. Proposed recommendations will be reviewed with the Department of Police and Public Safety representative as inspections are made, and final written recommendations forwarded to the Risk Manager and to DPPS. 4. The Department of Police and Public Safety representative will send a copy of the recommendations to the appropriate department or unit. The Department of Police and Public Safety representative will maintain a file for every facility inspected indicating status of recommendations made by the consultant. ( C. Office of Radiation, Chemical & Biological Safety (OR CBS) The Office of Radiation, Chemical & Biological Safety (ORCBS) has responsibility for providing specialized safety services with regard to the use of hazardous chemicals, radioactive material, radiation emitting equipment and facilities, and potentially hazardous biological materials and organisms. Any incident/accident relating to these areas must be reported immediately to ORCBS, C124 Research Complex, Engineering, phone 355-0153. D. Safety Inspection Committee for Property & Casualty 1. The Office of Risk Management will maintain a current list of inspection recommendations for review by the Safety Inspection Committee for Property and Casualty (SICPAC). SICPAC will prioritize and assist in closure of those outstanding recommendations ranked most urgent. 2. The SICPAC shall consist of the Assistant Vice President for Finance, the Assistant Vice President for Physical Plant, the Assistant Vice President for Housing and Food Services, the Associate Director of Public Safety, the University Architect, the Director of Facilities Planning and Space Management, the Controller, the University Risk Manager, the Manager of Radiation, Chemical & Biological Safety, and the Environmental Health & Safety Officer. VIII. TRAVEL ACCIDENT INSURANCE ( ( All regular and temporary personnel employed full or part-time (50% or more), members of the Michigan State University Board of Trustees, students and graduate students, or anyone else traveling on an authorized business trip for the University, are covered by the University's travel accident policy. Certain conditions of the policy exclude coverage for pilots or crew members of aircraft. This policy provides certain benefits for covered persons who suffer accidental death or dismemberment while traveling on University business. Benefits under this coverage are administered by the Benefits Office, phone 353-4434. IX. INTERNATIONAL MEDICAL ASSISTANCE PROGRAM A. MEDEX Program Michigan State University is a member of MED EX Plus. MED EX Plus is a service organization providing medical and personal services to international travelers. Services range from referrals of English-speaking physicians to medical evacuations worldwide. The MEDEX Plus Program is available to MSU employees, students, or anyone else traveling 7 of8 11/18/97 12:49 PM MSU Manual of Business Procedures: Volume 1 Revised Feb. 1997 http://www.msu.edu/unit/ctlr/mbp/mbp35.htm#ll overseas on official University business (international travel on an authorized MSU travel form and or account number). It is not a medical card and does not provide any type of health or accident insurance. Contact the Travel Office to request a membership card, or the Office of Risk Management for details of the program. B. AID Contract Program Employees traveling under AID contracts are subject to specific AID contract requirements for international medical assistance. Three weeks prior to departure AID travelers must submit a request for medical assistance service to the office of Contract & Grant Administration for approval. The request should include the traveler's name, destination, time period of travel, and the MSU account number to be charged (AID contracts which require this coverage also allow the expense to be charged against the contract). If approved, the office of Contract & Grant Administration will forward the request to Risk Management & Insurance for processing. X. ADDITIONAL INSURANCE A. Additional or supplemental insurance purchased by University departments, regardless of the source of funds, may duplicate or nullify existing coverage. Therefore, no insurance policy of any kind may be purchased directly with any insurance carrier by a University department. B. Should exceptional circumstances indicate additional insurance protection is desirable, a request for property or liability insurance must be made to the Office of Risk Management & Insurance, 3 72 Administration Building. A request for life, medical and disability insurance must be made to the Benefits Office, 140 Nisbet Building. XI. EXHIBITS Exhibit 35-A. Injury/Property Damage Report for Non-Employees Exhibit 35-B. Instructions For Completion Oflnjury/Property Damage Report For Non-Employees Exhibit 35-C. Student Accident Report (Classroom/Lab/Academic Activity Accidents) Exhibit 35-D. Automobile Accident Or Loss Notice Report Exhibit 35-E. Automobile Accident Or Loss Notice Report Witness Form ( ( 8 of8 11/18/97 12:49 PM ( ( INJURY/PROPERTY DAMAGE REPORT FOR NON-EMPLOYEES MICHIGAN STATE UNIVERSITY RISK MANAGEMENT & INSURANCE OFFICE 372 ADMINISTRATION BUILDING EAST LANSING, Ml 48824-1046 Phone (517) 355-5022 Exhibit 35-A SEE REVERSE SIDE FOR INSTRUCTIONS ON COMPLETION OF THIS FORM THIS FORM IS A CONFIDENTIAL -:- INTERNAL DOCU.MENT i ase PRINT o;:.:r:,,.,lY""=-'"P-=E~::----:-c---:-::---:----,-,::----:-=---=-:-----:-=----:=:-:--:::-:-:--:::---=--::::--=-----::-::-::--------------- Date mm• of Incident location: StrHt, City, MSU Bldg, Rm # (Be Specific) Cons1ruction Site ~ Parking Lot Hallway Lobby/Entrance Office Other: Sidewalk Stairway Street DESCRIBE WHAT HAPPENED: Conditions D Uneven Surface 00ther: Reported to: Police Dept Report Number ____________ _ 0 Not Reported AGE PHONE# INJURY - Describe the type, severity, and body part Involved Was Medical Treatment Given? Name of Medical Facility/Doctor Yes O No D Will seek treatment laterO Transported by Ambulance Transported by Other: OWNER'S NAME ADDRESS PHONE# Desaibe the property and the damage Estimated Repair/Replacement Cost ADDRESS PHONE# ll~----------------------------------------- ( !~!ii~ :~------------------------------------ ---- . wffr-M§;gg r ~li~B~il ···c:ACHWitNE$$ ) ' ME / TITLE OF MSU \ PLOYEE COMPLETING THIS REPORT _______________________ P~H~O~N=E~#~--- - - -- - - MSU DEPARTMENT :~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 'D " " "A " " 'T - -=E ' - - - - - - - - - - - - - INCRPT.RMIM Stock # 140-2511 INSTRUCTIONS FOR COMPLETION OF INJURY/PROPERTY DAMAGE REPORT FOR NON-EMPLOYEES 1) ASSIST THE INDIVIDUAL AND CALL 911 IF EMERGENCY MEDICAL ASSISTANCE IS NEEDED REPORT ALL SERIOUS INJURIES AND SAFETY HAZARDS TO MSU POLICE (EmergenclH call 911 - non-emergenclH call 355-2221) AND RISK MANAGEMENT & .INSURANCE (call 355-5022) Exhibit 35-B ( 2) THE MSU EMPLOYEE INVOLVED IN, OBSERVING OR DISCOVERING THE INJURY/PROPERTY DAMAGE IS RESPONSIBLE FOR COMPLETING THIS REPORT RELATE ONLY THE FACTS ON THIS FORM - DO NOT GIVE THIS FORM TO THE INJURED PERSON TO COMPLETE DO NOT CONTACT THE INJURED PERSON LATER TO OBTAIN INFORMATION BE OBSERVANT - ATTEMPT TO GET AS MUCH INFORMATION AS POSSIBLE AT THE TIME OF THE INCIDENT 3) DO NOT DISCUSS THE ACCIDENT WITH ANYONE - EXCEPT THE POLICE AUTHORITY AND RISK MANAGEMENT & INSURANCE OFFICE THE RISK MANAGEMENT & INSURANCE OFFICE Will COORDINATE THE INVESTIGATION AND RESOLUTION OF CLAIMS. REFER All QUESTIONS REGARDING STATUS OF CLAIMS TO RISK MANAGEMENT & INSURANCE 4) AFTER COMPLETION - FORWARD THIS FORM TO: RISK MANAGEMENT & INSURANCE MICHIGAN STATE UNIVERSITY 372 ADMINISTRATION BUILDING EAST LANSING, Ml 48824-1046 OR FAX TO (517) 432-3854 ( ( STUDENT ACCIDENT REPORT (CLASSROOM/LAB/ ACADEMIC ACTIVITY ACCIDENTS) Exhibit 35-C pe or Print Police/Fire Emergency Dial 911 Nome of Injured Student - - - - - - - - - - - - - - - - - - - Student No. - - - - - - - - - - ( Age __ Gender: Female__ Mole __ Campus Address Home/Parent's Address Phone No. Phone No. Accident Dote - - - - - - - - - - - - - - - - - - Time of Accident - - - - - - - - - o.m./p.m . Accident Location : (Course/Sec./Bldg . & Room) .ctivity Student was Engaged in at Time of Accident Describe What Happened _________________________________ _ Injury-Describe the Type, Extent and Body Part Involved ( \ Witnesses: Name/ Address Phone No. Medical Treatment- Was the Student Advised to Seek Medical Attention either at Olin or their personal physician? Yes__ No __ Did Student Refuse Medical Treatment? Yes __ No __ Does the Student Acknowledge any Allergies/Conditions of which the Medical Facility should be Informed? __ _ Exp la in - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Transported to Medical Facility by: __ Olin Courtesy Car (dial 5-4510) Response Time : _____ Minutes __ Ambulance (dial 911) __ Other - - - - - - - - - - - - - - - - - Medical Facility Rendering Treatment: __ Olin Health Center __ Other - - - - - - - - - - - - - - - - - Nome & Title of Person in Direct Charge at Time of Accident: - - - - - - - - - - - - - - - - - - -S igna tu re - - - - - - - - - - \ Deportment/College: - - - - - - - - - - - - - - - - - - - - - - Deportment Administrator's Signature - - - - - - - - - - - - - - - - - - Date - - - - - - - - - Notify Safety Services of Accidents Requiring IMMEDIATE Investigation at 3-5360 or 5-2221 . Distribution: White-Risk Mgmt .. 372 Admin. Oldg . / YELLOW-Dept. of Public Safety I GREEN-Dept. 0-18617 Stock #140 2583 ( ( ·( \ I From: Jan Rouse To: CTL03@msu.edu Subject: Student Accident Report 140-2583 Mime-Version: 1.0 Content-Type: text/plain Content-Disposition: inline I have been holding your request for a new form on my desk since November. My last conversation, with your office, in regards to this form was to let your office know that by changing the form you would have to buy the remaining stock at Stores. I also wanted you to know that there is more of an expense when the forms are re-designed. The current usage of this form is 14 packages a year. were planning on making the form available electronically, and I am not sure the costs involved for reprinting are worth it. We still have 31 packages in stock. I know you Can you let me know, at your earliest convenience, how I should proceed? I can be reached by phone at 5-1700 x 201. your help. Thanks for PF l=Help 2=Exit 3=Return 4=Query 5=Action 7=Backward 8=Forward EMCCOOOO 4-© 1 Sess-1 35.8.113.13 23/71 MICHIGAN STATE UNIVERSITY AUTOMOBILE ACCIDENT OR LOSS NOTICE REPORT Exhibit 35-D ( Jctions: Form must be completed in detail to the best of your knowledge. ,IOUS INJURIES SHOULD BE IMMEDIATELY REPORTED TO: MSU. RISK MANAGEMENT & INSURANCE OFFICE - Phone (517) 355-5022 ( ( ( , . , . , . , , , . , . , . , . , . , ., ., . , . , . , . , . , . , . , . , . , . , . , . , . ,. , ,':::,:::: :',:::::::::::: .,- · · · ···,,.•.,, •. •,,.••,,.•.,,.••,, .• ,,.•.,, .• ',, •. •,,.• •. " ",.·.•.' .•• ·, •.•. 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'.•.'a'·.••."'.L·'···-:.r•.·•.'e·••.••.•.ss•.•.••.•••.•.•·.' .•..•. • •. • .. • COMPLETE REVERSE SIDE Exhibit 35-E ttatmn:t,ekit> liiijijj/Jlil ·- - - - - - - ·- - - -( 11;,,11¢.11:: Indicate North By An Arrow Draw diagram here if that at left does not suffice - Indicate on this diagram What Happened 1.Draw heavy lines to show s1reets 2.Name streets 3.0raw arrow pointing North 4.Show vehicles and pedestrians 5.Show angle of collision 6.Show number of traffic lanes - - - --- Give Detailed Description: I I I I I I I ADDENDUM TO FORM FOR MICHIGAN NO-FAULT INSURANCE BENEFITS 1. Claimant may have the right to personal protection insurance benefits, property protection insurance benefits, and/or residual liability insurance benefits under Michigan no-fault law if in compliance with the regulations and restrictions therein. 2. MSU will pay claims in a timely manner upon approval from the proper authorities. 3. Please contact the Secretary of State for the State of Michigan regarding MSU's failure to fulfill its responsibilities under the Michigan no-fault law. ·;- iUini\tjfiJ}t::ii,i1r:1: ·~ - - - - - - - - - - - - - - - - - - - P~iij:i¢:fffi!~ilaili~#ith -------------------- AUTOFR94:rah SEND COMPLETED FORM TO: MICHIGAN STATE UNIVERSITY Risk Management & Insurance 372 Administration Building East Lansing, Ml 48824-1046 (517) 432-3854 FAX# Phone # (517) 355-5022 ( \ ( Michigan State University Manual of Business Procedures, Volume I SECTION 40: JOURNAL VOUCHERS l Revised: March 1996 SECTION 40: JOURNAL VOUCHERS I. GENERAL A. A journal voucher is prepared primarily for one of the two following reasons: 1. 2. To transfer or correct a previous revenue or expense transaction. To charge or pay for services rendered. B. Budget adjustments or reallocations should not be made on a journal voucher. See Section 12 for budget reallocation request procedures. C. The "Journal Voucher" form, CO-ac-6, is the proper form on which to submit journal vouchers (see exhibit 40-A). This form may be obtained from Stores, stock #140-2528. D. The journal voucher consists of an original, a green copy and a blue copy. Except as provided in I.E., the original should be sent to the Accounting Department, Room 360 Administration Building. The green copy may be retained by the initiating department. If another department is impacted by the entry, an advice copy should be sent to them for their files. The advice copy should be clearly marked as a copy. This will help prevent it from being forwarded to the Accounting Department for processing. The blue copy of the journal voucher is available to send to another department or individual for advice purposes. E. In the following instances, the journal voucher should not be sent directly to the Accounting Department. 1. All entries impacting General Fund salary accounts (11-1001 - 11-7991), should be routed through the Office of Planning and Budgets for review and approval. 2. All entries which impact a research grant account (61-0000 - 61-9999 and 71-0100 - 71 - 5999), should be routed through the Office of Contract and Grant Administration for review and approval. 3. All entries impacting salary accounts in the Agricultural Experiment Station or MSU Extension groups (71-6000 - 71-7999), should be routed through the College of Agriculture and Natural Resources Budget Office for review and approval. II. PREPARATION A. Provide a detailed explanation of the Journal Voucher. The explanation should include the reason for making the entry, previous transaction document reference number(s) (CHK #, IDT#, CSH #, VOU #,NE#, etc.), date(s) or period(s) covered by the entry and any other details needed for proper documentation. For services rendered, a description of the goods or Page 40-1 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 40: JOURNAL VOUCHERS I Revised: March 1996 services, the number of units sold and unit price are also needed. Journal vouchers are subject to audit. The explanation and documentation must be complete. B. C. Indicate department name(s), complete account number(s), object code(s) and dollar amount(s) for both the debit and the credit side of the entry. If additional space is needed, indicate "continued" on the bottom line and attach a second page. The lightly shaded areas in the body of the form are for Accounting Department use only. Provide a precise description of the Journal Voucher within the 19 space grid at the bottom of the form . Because this is the only explanation that will appear on the fund ledger, it should be self-explanatory. Vague descriptions, such as "transfer charges," are unacceptable. D. The Journal Voucher must be signed by an authorized signer for at least one of the accounts impacted. E. Date the Journal Voucher, enter your departmental telephone number and distribute the entry as described in Part I.D. and I.E. ill. TIMELINESS Journal vouchers should be prepared and submitted on a timely basis. Entries should be submitted within 90 days of the transaction to which they relate, but not later than the First June closing of each fiscal year. (Entries to correct errors recorded on the First June closing should be submitted for the Second June fund ledger.) ( ( ( ( ( Page 40-2 CO-ac-6 JOURNAL VOUCHER Exhibit 40-A JVE No. (For AcCO!Jnting Use Only) 1 TO: Accounting Department Controller's Office Room 360 Administration Building Phone: 5-5000 ( ( ( .J Transfer or correct previous revenue or expense transaction D For services rendered D Other Check Reason for Journal Voucher and Provide Explanation Instructions for completing this form are in Section 40 of the Manual of Business Procedures. Explain adjustment in detail provide date, period covered, type of expenditure or revenue, references (CHK No., JVE No. etc.). Include in your explanation the reason for making the entry. An incomplete explanation will result in the return of the voucher for additional information. Corrections to previous transactions should be submitted within 90 days of their initial date, and should not cross fiscal years. EXPLANATION Provide Department Name, Account Number, Object Code and Amount for Each Entry (Shaded Areas for Accounting Department Use Only) Department Name Account Number Object Code Amount Debit ( Credit $ $ cc: Description To Be Put On Ledger I I I I I I I I I I I I I I I I I I I I Date Authorized Signature Phone 0-19576 MSU is an Affirmative Action/ Equal Opportunity Institution STOCK# 140-2528 Routing : 1. Send the original according to Section 40 of the Manual of Business Procedures. 2. Retain the green copy for your records . Blue copy may be sent to a sec ond department involved in the entry. Michigan State University Manual of Business Procedures, Volume I SECTION 43: LOST, STOLEN OR DESTROYED CHECKS I Revised: March 1996 SECTION 43: LOST, STOLEN OR DESTROYED CHECKS In the event that a check is stolen, notify the appropriate office immediately. If the check is lost, please make a thorough search before notifying the appropriate office. If the check is a payroll check, notify the Payroll Department, 350 Administration Building, (phone: 355-5010). All other checks should be reported to the Accounting Department, 360 Administration Building, (phone: 355-5000). The following procedures will be followed: 1. The payee must contact the appropriate office in person and fill out a lost check form. 2. A stop payment is immediately placed on any check stolen and/or in excess of $300. 3. After the bank has confirmed that the check has not been cashed and a stop payment has been placed (if appropriate), a duplicate check will be issued. ( ( ( ( Page 43-1 MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www.msu.edu/unit/ctlr/mbp/mbp45.htm#I1 \ ( ( SECTION 45: EXPENDITURE POLICIES AND GUIDELINES FOR FOOD, LODGING AND BEVERAGES I. GENERAL IL BUSINESS FUNCTIONS III. RECRUITING MEALS IV. RETREATS, WORKSHOPS, COMMITTEE AND FACULTY/STAFF MEETINGS V. RETIREMENTS, STEPPING DOWN FROM ADMINISTRATIVE POSITIONS AND NEW ADMINISTRATIVE APPOINTMENT FUNCTIONS VI. COLLEGE/ADMINISTRATIVE MAU AND STUDENT RECEPTIONS VII. HOLIDAY AND OTHER FUNCTIONS/EXPENDITURES VIII. HOME ENTERTAINMENT IX. BULK PURCHASES X. ALCOHOLIC BEVERAGES SECTION 45: EXPENDITURE POLICIES AND GUIDELINES FOR FOOD, LODGING AND BEVERAGES I. GENERAL The University has limited resources to carry out its mission of teaching, research and service. The University is held accountable by the people of the State of Michigan for wise and effective use of its resources. It was with this understanding that the following policies and general guidelines were developed. While responsible discretion and judgement should always be used for expending University funds, particular caution should be exercised for these types of expenditures. Under unusual circumstances, exceptions to this policy may be considered in advance by the appropriate Vice President. Such exceptions also require advance approval of the Vice President for Finance and Operations. To carry out its academic and other missions, the University constructed food service, lodging and conference facilities. Therefore, use of University facilities and services should be considered. While encouraged, the use of University services is not required for on-campus catered events. Kellogg Center shall be utilized for lodging unless it is unavailable. If it is not utilized due to lack of availability, this must be documented. II. BUSINESS FUNCTIONS A. Staff participation should be limited to those persons required to conduct the business. Expenses should be reasonable. B. University business functions should be held in campus facilities whenever possible. While business functions may take place off campus, use of campus facilities is strongly encouraged. 1 of 4 11/18/97 12:54 PM MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www.msu.edu/unit/ctlr/mbp/mbp45 .htm#I 1 Appropriate and customary tips up to 20% of the bill are allowed. C. Business functions may be held in other cities if it is more appropriate for business and economic reasons. These reasons must be documented on the voucher. D. University funds may be used for luncheons to meet with University personnel if the luncheon is necessary to conduct University business. ( 1. It is not general practice for persons within the same organizational unit to use University funds for luncheons. 2. When a luncheon is a holiday function or has the appearance of a holiday function by the personnel in attendance, the cost may not be charged to the University. 3. While in travel status per diem policies are in effect. Consequently a meal involving only employees traveling together may not be claimed as a business meal (actual cost) but will be reimbursed at the per diem rates subject to travel policies. E. Names of guests, affiliation(s) and the purpose of the meeting must be on the voucher or supporting documents. F. In meetings with non-University faculty and staff, cost of alcoholic beverages can be reimbursed under the University policy relating to alcoholic beverages (see item X). III. RECRUITING MEALS A. Campus facilities should be used whenever possible. Guests shall be lodged at Kellogg Center when available. While off-campus facilities may be utilized for meals, use of campus facilities is strongly encouraged. B. Alcoholic beverages may be reimbursed under the University policy covering alcoholic beverages (see item X). C. Reimbursement for meals should include only the principal people involved in the decision-making process. Generally, reimbursement will not be made for entire departments or large numbers of staff. D. Meals for spouses or partners/guests of the principal staff responsible for the recruiting will be reimbursed when the spouse/partner of the candidate is present. IV. RETREATS, WORKSHOPS, COMMITTEE AND FACULTY/STAFF MEETINGS A. Retreats 1. Retreats may be held for academic or University business purposes with prior approval of the Dean or Vice President. 2. Campus facilities should generally be used. The Kellogg Biological Station Conference Center, the Troy Management Center and other University-owned facilities are also acceptable. For campus-based retreats, guests shall be lodged at Kellogg Center when available if overnight lodging is required .. 3. Alcoholic beverages will not be reimbursed. 2 of4 11/18/97 12:54 PM MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www.msu.edu/unit/ctlr/m bp/mbp45 .htm#I 1 B. Workshops, Committee and Faculty/Staff Meetings Campus facilities should be used whenever possible. Reimbursement shall generally be limited to rolls or other low-cost food items and non-alcoholic beverages. ( V. RETIREMENTS, STEPPING DOWN FROM ADMINISTRATIVE POSITIONS AND NEW ADMINISTRATIVE APPOINTMENT FUNCTIONS A. The University provides an annual retirement function for all employees who qualify. In addition, a function may be held for any employee who retires or terminates from the University providing that the employee has 15 years or more of service with the University. B. Functions may be held for directors, chairpersons or higher who are stepping down from their administrative positions and are either remaining with or leaving the University; they must have held the position for five years or more. C. Functions may also be held for persons appointed as directors, chairpersons or to higher administrative positions. D. Spouses or partners/guests may attend these functions. The reimbursement from University funds shall not include alcoholic beverages. The cost of these functions will be allowed up to $10.00 per person plus gratuity. Functions expected to exceed the allowed limit of the per person charge may be paid for by participants or other individuals from non-University funds. E. Documentation of adherence to,the above rules shall be noted on all retirement related charges (i.e. name of retiree, number of years of service and estimated number of people in attendance at retirement function). VI. COLLEGE/ADMINISTRATIVE MAU AND STUDENT RECEPTIONS A. A college or administrative MAU may hold a reception once per year for the purpose of meeting new faculty and staff members. In the interest of avoiding negative public perceptions, such events shall not be held between Thanksgiving and New Year's Day. B. Academic units may have receptions for faculty, staff and students/families when the predominant number of those in attendance are students. Academic units may have receptions to present awards to faculty, staff, and alumni for outstanding accomplishments. C. Spouses or partners/guests may attend these receptions. The reimbursement from University funds shall not include alcoholic beverages. The use of campus facilities is strongly encouraged. VII. HOLIDAY AND OTHER FUNCTIONS/EXPENDITURES ( A. Holiday functions, including receptions, luncheons, etc., functions for secretaries' week, birthday parties and other social events are not reimbursable from University funds. Personal gifts, cards and holiday decorations are also not reimbursable from University funds except those noted below in item B. B. Holiday decorations may not be paid for with University funds for offices and public areas. Exceptions are allowed for public areas of operations which are supported by revenues from the general public. Holiday decorations may also be provided in the Student Housing and Food Services areas with University funds. Holiday cards for contributors and benefactors are also 3 of 4 I 1/18/97 12:54 PM MSU Manual of Business Procedures: Volume 1 Revised September 1997 http://www .msu.edu/unit/ctlr/mbp/mbp45 .htm#I1 reimbursable from University funds when part of an overall development strategy. VIII. HOME ENTERTAINMENT Home entertainment is limited to major administrative unit (MAU) heads. Such entertainment events are reimbursable pursuant to other sections of these policies and guidelines. Home entertainment may be provided through bulk purchases (see item IX below) or catering. Also, see section X.B. l ., relating to the purchase and serving of alcoholic beverages. IX. BULK PURCHASES A. Bulk purchases of food and related items are limited to perishable food and disposable serviceware directly related to the event. ( B. All bulk purchases of food and beverages must be purchased from a vendor that provides itemized receipts. A register which automatically provides the items by name will suffice. C. Bulk purchases may be reimbursed for events pursuant to other sections of these policies and guidelines. X. ALCOHOLIC BEVERAGES A. Alcoholic beverages may be charged to conference accounts when consumed by conference attendees and when reimbursement is made by participants or sponsors of the conference. B. Reimbursement for alcoholic beverages is limited to business functions involving non-employees of the University (see item 11) and to recruiting (see item 111). 1. Alcoholic beverages must be purchased and served through licensed establishments except for home entertainment where bulk purchases are limited to beer and wine. 2. All vouchers which include alcoholic beverages must have the signature of the appropriate Dean or Vice President. 3. All bills which include alcoholic beverages must be charged to a discretionary gift account maintained by the Dean or Vice President. a. A bill, such as a restaurant check, which includes alcoholic beverages should be charged to the gift account in its entirety. Departments desiring to charge alcoholic beverages portion only to gift accounts should obtain separate billings. b. All other bills or portions of a voucher that do not contain alcoholic beverages may be charged to an appropriate fund and account. 4 of4 11/18/97 12:54 PM ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 46: FOOD AND LODGING PURCHASED ON CAMPUS Revised : March 1996 CHARGED TO UNIVERSITY ACCOUNTS SECTION 46: FOOD AND LODGING PURCHASED ON CAMPUS CHARGED TO UNIVERSITY ACCOUNTS I. GENERAL This section sets forth the procedures to be followed when charging meals, lodging or refreshments to University accounts. These procedures apply to purchases made at University facilities and the University Club. These purchases must be made in accordance with the Expenditure Policies and Guidelines for Food, Lodging and Beverages, Section 45 . II. MEAL PURCHASES FROM RESIDENCE HALLS Meal tickets for use in a residence hall can be purchased in the respective residence hall. Departments will be billed for meal tickets via a Housing and Food Service Transfer Charge. The transfer charge will list the serial numbers of the tickets purchased. A. When five or less tickets are purchased, the user should list the names of the ticket users on the transfer charge. B. When more than five tickets are purchased, the name or purpose of the group should be listed on the transfer charge. C. When meal tickets are purchased in a group, and used on a piecemeal basis, the department must record the ticket number, the name of the person using the ticket and the date the ticket was used on a University Housing Meal Ticket Record (see exhibit 46-A). Departments may make copies of exhibit 46-A to use for this purpose. The completed Meal Ticket Record should be maintained in the department as documentation of the tickets used. D. The specific business purpose for use of meal tickets must be documented on the Housing and Food Service Transfer Charge or on the Meal Ticket Record as specified above. ill. LODGING ARRANGEMENTS WITH UNIVERSITY HOUSING A. As a general rule, and in order to comply with federal tax withholding requirements, University accounts cannot be charged directly for the costs of University housing (Residence Halls and University Apartments). A department can make housing arrangements or reimburse individuals for housing expenses incurred as noted below in item C. Payment for housing should be made by the individual receiving the housing either through a direct payment by them or through a payroll deduction. B. There are two exceptions where the cost of the housing can be directly charged to an account on a NE (see exhibit 46-G; departments may make copies of exhibit 46-G to use for this purpose): Page 46-1 Michigan State University Manual of Business Procedures, Volume I SECTION 46: FOOD AND LODGING PURCHASED ON CAMPUS Revised : March 1996 CHARGED TO UNIVERSITY ACCOUNTS 1. When an individual meets the following federal tax rules which state that housing provided to employees is nontaxable if all of the following three conditions are met: a. The lodging is furnished on the business premises of the employer. b. The lodging is for the convenience of the employer. c. The employee must accept the lodging as a condition of employment. All departments that provide housing or make payments for housing, on behalf of an individual who meets the above criteria, must have prior approval and documentation on ftle with the Office of Financial Analysis (355-5029). 2. When an individual is in travel status. An individual is considered to be in travel status when away from their regular place of employment for business purposes. This would cover most individuals employed by other universities who are here as visiting scholars or visiting researchers as long as they are not on MSU's payroll. Enrolled MSU students and MSU employees are, by definition, not considered to be in travel status. NOTE: Nonresident alien visitors must have appropriate entry status to permit University payment of lodging expenses ( e.g. visitors holding a J1 or B 1 visa are eligible while B2 visa holders are not). C. When a contract or agreement states that housing will be provided to an individual, and the individual does not meet the exceptions noted above, the fair market value of the housing should be determined and paid to the individual as follows: 1. 2. Employees (anyone on the University payroll system) - Process on an Additional Payments Form through the payroll department (in calculating the amount, keep in mind the tax withholdings that may be processed against the payroll). If the lodging is being temporarily provided for a new employee, see Moving Expenses, section 53 . Students - For graduate students under a fellowship, process as part of their fellowship award (see section 23). For undergraduate students and graduate students covered by a scholarship, process as part of their scholarship award through the Office of Financial Aid. 3. All Others - Contact the Office of Financial Analysis (355-5029). IV. PURCHASES FROM CROSSROADS FOOD COURT, KELLOGG CENTER, TAKE-5 SNACKBARS, MSU UNION (SEE SECTION 206 ON MSU UNION), MSU UNION CATERING, AND UNIVERSITY CLUB A. A prenumbered charge slip is to be used to make interdepartmental charges for food services and/or lodging (see exhibits 46-B through 46-F for examples ofcharge slips for each of the above). Page 46-2 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 46: FOOD AND LODGING PURCHASED ON CAMPUS Revised : March 1996 CHARGED TO UNIVERSITY ACCOUNTS B. The prenumbered charge slip must contain the following information: 1. Name of department making the charge. 2. Account number to be charged. 3. Date of the charge. 4. Name ofperson(s) served. The name(s) of any non-University person(s) should be further identified by listing their affiliation(s). If more than five people are involved, names need not be listed. Simply indicate the name or purpose of the group and the number of people in the party. 5. Specific business purpose of the expense. ( ( ( Page 46-3 Exhibit 46-A UNIVERSITY HOUSING MEAL TICKET RECORD TICKET # - - - - through TICKET # _ _ _ _ MEAL: BR LU DI (CIRCLE ONE) RECEIVED BY : - - - - - - - - - - - DATE : - - - - - TICKET# TICKET ISSUED TO DATE ( ( ( ( ( ( ( CROSSROADS FOOD COURT INTERNATIONAL CENTER MICHIGAN STATE UNIVERSITY INTERDEPARTMENTAL TRANSFER Exhibit 46-B DEPARTMENT NAME BIL LING ADDRESS ---------------- ACCOUNT NUMBER CONTACT NAME VENDOR NAME PHONE NUMBER FUNCTION DATE Expenses for food, beverage & room rental must conform to sections 45 and 46 of the MSU Manual of Business Procedures. The following information is required by section 46. FULLY EXPLAIN SPECIFIC BUSINESS PURPOSE: ----------------------------- AFFILIATIONS/ ORG. REPRESENTED/ NAMES (or# if more than five) 4. s. DESCRIPTION AMOUNT 1. 2. 3. ( # ( Goldenrod (Last) Copy· Customer All Other Copies· Auxiliary Operations Office Authorized Signature Date Rev. 5/96 ALH-06 MSU is an Affirmative Action/Equal Opportunity Institution TOTAL Exhibit 46-C e 11 otgg Hotel and Conference Center for Continuing en er Education at Michigan State University East Lansing, MI 48824-1022 ARRIVAL FOLIO NUMBER DEPARTURE BALANCE NAME ADDRESS NIGHTS STATUS DATE TIME ID GUARANTEED BY REMARKS LINE NUMBER DATE COMPLEX ROOM DEPARTMENT DESCRIPTION REFERENCE AMOUNT ID GUEST SIGNATURE I agree that my liability for tr.is bill is not waived and agree to be held personally iiable in the event that the indicated person. company or association fails to pay for any or the full amount of these charges. ( ( ( ( ( MICHIGAN STATE UNIVERSITY INTERDEPARTMENTAL TRANSFER/HOSPITALITY SERVICES MSU UNION ______ _ 355-3458 Exhibit 46-D Expenses for food. beverage & room rental must conform to sections 45 and 46 of the MSU 1anual of Business Procedures. The following information Is required by section 46. Return white and yellow copies to Union Business Office. retain pink copy for your records. FULLY EXPLAIN SPECIFIC BUSINESS PURPOSE ACCOUNT NUMBER - - - - - - - - - - - DEPARTMENT - - - - - - - - - - - - - - BILLING ADDRESS PHONE ________________ _ FUNCTION DATE ( .FFILIATIONS / ORG. REPRESENTED/ NAMES (or # it more than tive) 1. 2. 3. # 4. 5. Services Rendered Each Amount ( \ ~ I ' authorize the MSU Union Business Office to 1arge the total amount to the Department and Account Number listed above. Authorized Signature Dote Subtotal Applicable Soles Tax TOTAL MSU Is on Atnrmallve Ac/Ion/Equal Opportunity Institution Exhibit 46-E ARAMARK MSU UNION CATERING IDT NUMBER SPECIAL SERVICE EVENT NAME OF ORGANIZATION DAY/DATE TIME BUSINESS PURPOSE NO. OF GUESTS GUARANTEED NAME OF REPRESENTATIVE PHONE ORDER TAKEN BY: ORDER P~CED: ADDRESS FAX NUMBER DATE ORDER REVISED: LOCATION OF EVENT BIWNG ADDRESS MENU QTY DESCRIPTION @PRICE TOTAL I SPECIAL INSTRUCTIONS ··- ~ $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Expenses for food, beverage & room rentill must conform 1D &actions 45 and 48 al the MSU Manual of Business Procedures. The following is required by section 48. Account Number : Name of Dept. : Business Purpose: CUSTOMER'S SIGNATURE - ACKNOWLEDGEMENT OF SERVICES NO. OF PERSONS PRICE PER PERSON TOTAL EVENT PRICE PRICE OF EXTRAS DELIVERY CHARGE SERVICE CHARGE SUB TOTAL TAX TOTAL LESS DEPOSIT PLEASE PAY* THIS AMOUNT 15'1(, 20'!(, e,r, • IMPORTANT • Thia amount will appear oa :,our nest mouths fund ledger. Any changes made to this order at the time of service will not be reflected oa this form and will be billed to you later. ARAMARK MSU UNION - MICHIGAN STATE UNIVERSITY (517) 355-3495 FAX (517) 353-8814 .. S0.00 so.oo so.oo so.oo S0.00 S0.00 so.oo so.oo $0.00 S0.00 ( ( ( \ ( f \ ( Exhibit 46-F ( ( MICHIGAN STATE UNIVERSITY INTERDEPARTMENTAL TRANSFER/HOSPITALITY SERVICES UNIVERSITY CLUB OF MSU 353-5350 FAX 353-1991 IDT No. Q 2 2 9 7 2 DATE ISSUED ACCOUNT NUMBER DEPARTMENT ADDRESS EXPENSES FOR FOOD, BEVERAGE AND LODGING MUST CONFORM TO SECTIONS 45 AND 46 OF THE MANUAL OF BUSINESS PROCEDURES. THE FOLLOWING INFORMATION IS REQUIRED BY SECTION 46. LIST NAME AND AFFILIATION OF PERSON(S) SERVED. IF MORE THAN 5; NUMBER, NAME AND PURPOSE OF GROUP. NAMES (OR NUMBER IF MORE THAN 5) AFFILIATIONS/ ORGANIZATIONS REPRESENTED DATE OF FUNCTION SPECIFIC BUSINESS PURPOSE: NUMBER SERVED DESCRIPTION OF HOSPITALITY SERVICES RENDERED COST YOU ARE AUTHORIZED TO CHARGE THIS TOTAL AMOUNT TO THE DEPARTMENT AND ACCOUNT NUMBER SHOWN ABOVE SALES TAX ( Authorized Signature I I Date Phone TOTAL $ ======= FOR PURCHASE OF ALCOHOLIC BEVERAGES, THIS VOUCHER MUST BE SIGNED BY A DEAN OR VICE PRESIDENT. MSU IS AN AFFIRMATIVE ACTION/ EQUAL OPPORTUNITY INSTITUTION ( I ( ( ( JOURNAL VOUCHER Exhibit 46-G JVE No . - - - - - - - (For Accounting Use Only) TO: Accounting Department Controller's Office Room 360 Administration Bldg. Phone 5-5000 Lodging Arrangements With University Housing Policy and procedure regarding charging the cost of University housing (Residence Halls and University Apartments) are provided in Section 46 of the Manual of Business Procedures. Typically, this form may only be used to charge a University account number for the housing expense of a non-University individual who is in travel status. It is not appropriate to use this form to pay the cost of University housing for either enrolled students or University employees. Please answer all of the following questions: 1) Name of Traveler: - - - - - - - - - - - - - - - - - - - - 2) Tax ID# : - - - - - - - - - - - - - - - - - - - - - - 3) Period of time covered by r en t a l : - - - - - - - - - - - - - - - - - - - - - - 4) Business Affiliation: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5) Status (please circle one) (Consultant, Research Collaborator, Visiting Researcher, Visiting Lecturer, Non enrolled fellowship recipient) 6) Is the individual being compensated by MSU? (yes/ no) (If individual is being compensated via the MSU payroll system, do not use this form, charges must also be processed through payroll) 7) Business purpose of incurring expense :. _______________ _____ __ ___ _ 8) Citizenship status (U.S. Citizen / Non-resident alien) If non-resident alien please indicate country of citizenship .. ________ _ 9) If not a U.S. citizen please give visa type (e.g. Fl, Jl): _____ _ (please note that University accounts CANNOT be charged for visa type B2) Provide Department Name, Account Number, Object Code and Amount for Each Entry (Shaded areas for Accounting use only) Department Name Acctg . T.C. Account Number Obj. Code Amount X Debit Credit cc: Date Date Description to be put on ledger Departmental Authorized Signature University Housing Authorized Signature MSU is an Affirmative Action/Equal Opportunity Institution Phone Phone Michigan State University Manual of Business Procedures, Volume I SECTION 47: MEMBERSHIP DUES I Revised: March 1996 SECTION 47: MEMBERSHIP DUES The University recognizes that memberships in professional organizations and associations may benefit faculty and staff members when carrying out their respective University responsibilities. Because of limited resources to carry out the mission of the University, funds are not available to pay all the numerous and various membership dues. In view _of the above, one of the following criteria must be met before membership dues to professional organizations or associations will be processed for payment USING A DIRECT PAYMENT VOUCHER ONLY. A. The payment of dues can be for an institutional membership and not on behalf or in the name of an individual faculty or staff member. B. Occasionally, it is necessary to pay nominal membership dues in order to obtain needed subscriptions. When subscriptions are for departmental use, the membership may be in the name of the chairperson or director of the department or school. Membership dues which are a substantial portion of the combined cost of membership and subscription will not be paid. C. The Medical Service Plan may continue to pay membership dues for MSP members as authorized by the respective college and/or department in accordance with provisions of the Plan. D. Under special circumstances, memberships or combined membership-subscription dues may be allowed on an annually-approved basis if essential to a specific research project. If the expense is to be charged against a restricted contract and grant account ( certain accounts in the range 61-0000 through 61-9999), the expense must be specifically approved by the funding source. This information must be documented on the voucher. The voucher requires approval of the unit administrator and the dean (not authorized designates). E. If a membership in an organization is necessary and essential to an employee in performing the duties and responsibilities of their jobs, a memo explaining the job relatedness must be . attached to the voucher. The memo and voucher must be approved by the unit administrator and the dean. Page 47-1 ( ( \ ( ( ( ( I Michigan State University Manual of Business Procedures, Volume I SECTION 50: MICHIGAN SALES AND USE TAX I Revised: March 1996 SECTION 50: MICHIGAN SALES AND USE TAX I. APPLICABILITY The tax applies to sales or rentals of tangible personal property which take place in Michigan. A. Michigan State University as Purchaser Michigan State University, as an instrumentality of the State of Michigan and exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code, is exempt from the payment of sales and use taxes on purchases of tangible property and applicable rentals. See exhibit 50-D for a sample of the Certificate of Exemption that MSU would complete when claiming exemption. B. Michigan State University as Seller The University is liable for the collection and payment of tax on sales and rental transactions to non-exempt individuals or organizations. If the organization claims exemption, see Section V below for required documentation. If the entity cannot ( or does not) provide the required documents then the sale or rental is taxable. Sales or rentals to agency accounts (account numbers 31-3500 through 31-4099) are to be charged sales and use tax. II. COLLECTION All departments of the University engaged in sales or rental transactions which are subject to the Michigan sales or use tax must collect such taxes, keep records of the transactions and report and submit the tax collected when deposits are made or accounts receivable are billed. The sales and use tax deposit account number is 21-3236, object code 995. A copy of the deposit receipt must be sent to Office of the Controller, 305 Administration Building. ID. SALESTAX Generally, the sales tax applies to sales of tangible personal property to consumers in the State of Michigan. The following would be included as sales subject to sales tax: A. Books, pamphlets, duplicated materials (including copy machines). B. Meals, except to currently enrolled students. C. Concession stand food items to be consumed at or near the premises. D. Optical wear. Page 50-1 Michigan State University Manual of Business Procedures, Volume I SECTION 50: MICHIGAN SALES AND USE TAX I Revised: March 1996 E. Sales to student organizations which cannot provide proof of exemption cited below. IV. USETAX This tax applies to the rental of tangible personal property to renters or lessees and to rental charges for lodging or accommodations. The following rental transactions would be included in rents subject to use tax: A. Films, audio and video tapes. B. Recordings. C. Equipment (including sports or recreational equipment). D. Lodging and accommodations for less than 30 days duration. E. Telephone service. F. Room rentals when food is being served or in a building where overnight accommodations are available. V. EXEMPT TRANSACTIONS A. Sales of tangible personal property to qualified nonprofit organizations for use in qualified activities (not for resale) are exempt from tax provided: 1. Organizations previously certified as exempt present the "exemption ruling letter," reissued after June 12, 1994, by the Department of Treasury (see exhibit 50-B). These organizations should present to MSU a copy of their "exemption ruling letter." or 2. Organizations not previously certified as exempt must give MSU the following information: a. A Certificate of Exemption (see exhibit 50-C; this certificate may be duplicated). This form may indicate in the "valid reason" section, "For use or consumption in connection with the operation of a nonprofit organization exempt from Federal income tax under section 501(c)(3) or 50l(c)(4) of the IRC"; and b. A copy of the Federal exemption letter indicating 501(c)(3) or 50l(c)(4) exempt status received from the Internal Revenue Service. Page 50-2 ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 50: MICHIGAN SALES AND USE TAX I Revised: March 1996 (A two-sided, one-page document could be used: one side the Certificate of Exemption and the other side a reproduction of the page of the federal ruling or determination letter that states recognition of tax-exempt status.) This procedure does not apply to nonprofit schools, nonprofit hospitals, churches, or governmental agencies that have separate statutory exemption sections. These entities would provide to MSU a claim of tax exemption on the Certificate of Exemption prescribed in exhibit 50-D, on the basis of their being a school or a church, etc. (Section V.A, excerpted from RAB-95-3 entitled, Sales and Use Tax - Nonprofit Entities, dated 3/30/95.) B. Sales or use tax exemption applies only when the funds for the purchase come entirely from the designated institution or agency. Therefore, for any purchase where participants are involved, such as in a conference, luncheon, dinner, etc., it is extremely important that the agency claiming exemption is fully aware that they are certifying that the proceeds used for purchase have not been collected from participants. If the otherwise exempt agency HAS collected funds from the participants for purchase of the meal, etc., the purchase becomes taxable. ( C. The exemption ruling letter or the certificate of exemption and the Federal exemption letter should be retained with the sales records and may be subject to audit. D. Due to resale 1. The agency or business purchaser claiming sales tax exemption for resale must complete the Certificate of Exemption citing the reason of "for resale at retail" (see exhibit 50-C). A sales tax license is required before such a "resale" claim can be legally made. 2. The exemption certificate should be retained with the salesrecords and may be subject to audit. VI. ASSESSMENT OF TAX A. The rate of tax to be assessed on sale or rental transactions is 6% of the sale price or rental charge. B. Departments that include the sales or use tax in their advertised price should use the denominator of 17 .67 to determine the tax collected. EXAMPLE: Sale price of $1.00 includes $1.00/17.67 or 6 cents (5.66 cents) tax. Page 50-3 ( ( MICHIGAN 6% SALES TAX COLLECTION SCHEDULE Exhibit 50-A AMOUNT OF SALES 0.01 - 0.11 - 0.25 - 0.42 - 0.59 - 0.75 - 0.92 - 1.09 - 1.25 - 1.42 - 1.59 - 1.75 - 1.92 - 2.09 - 2.25 - 2.42 - 2.59 - 2.75 - 2.92 - 3.09 - 3.25 - 3.42 - · 3.59 - 3.75 - 3.92 - 4.09 - 4.25 - 4.42 - 4.59 - 4.75 - 4.92 - 5.09 - 5.25 - 5.42 - 5.59 - 5.75 - 5.92 - 6.09 - 6.25 - 6.42 - 6.59 - 6.75 - 6.92 - 7.09 - 7.25 - 7.42 - 7.59 - 7.75 - 7.92 - 8.09 - 8.25 - 8.42 - 0.10 0.24 0.41 0.58 0.74 0.91 1.08 1.24 1.41 1.58 1.74 1.91 2.08 2.24 2.41 2.58 2.74 2.91 3.08 3.24 3.41 3.58 3.74 3.91 4.08 4.24 4.41 4.58 4.74 4.91 5.08 5.24 5.41 5.58 5.74 5.91 6.08 6.24 6.41 6.58 6.74 6.91 7.08 7.24 7.41 7.58 7.74 7.91 8.08 8.24 8.41 8.58 TAX 0.00 0.01 0.02 0.03 0.04 0.05 0.06 0.07 0.08 0.09 0.10 0.11 0.12 0.13 0.14 0.15 0.16 0.17 0.18 0.19 0.20 0.21 0.22 0.23 0.24 0.25 0.26 0.27 0.28 0.29 0.30 0.31 0.32 0.33 0.34 0.35 0.36 0.37 0.38 0.39 0.40 0.41 0.42 0.43 0.44 0.45 0.46 0.47 0.48 0.49 0.50 0.51 AMOUNT OF SALES 8.59 - 8.74 8.75 - 8.91 8.92 - 9.08 9.09 - 9.24 9.25 - 9.41 9.42 - 9.58 9.59 - 9.74 9.75 - 9.91 9.92 - 10.08 10.09 - 10.24 10.25 - 10.41 10.42 - 10.58 10.59 - 10.74 10.75 - 10.91 10.92 - 11.08 11.09 - 11.24 11.25 - 11.41 11.42 - 11.58 11.59 - 11.74 11.75 - 11.91 11.92 - 12.08 12.09 - 12.24 12.25 - 12.41 12.42 - 12.58 12.59 - 12.74 12.75 - 12.91 12.92 - 13.08 13.09 - 13.24 13.25 - 13.41 13.42 - 13.58 13.59 - 13.74 13.75 - 13.91 13.92 - 14.08 14.09 - 14.24 14.25 - 14.41 14.42 - 14.58 14.59 - 14.74 14.75 - 14.91 14.92 - 15.08 15.09 - 15.24 15.25 - 15.41 15.42 - 15.58 15.59 - 15.74 15.75 - 15.91 15.92 - 16.08 16.09 - 16.24 16.25 - 16.41 16.42 - 16.58 16.59 - 16.74 16.75 - 16.91 16.92 - 17.08 17.09 - 17.24 TAX 0.52 0.53 0.54 0.55 0.56 0.57 0.58 0.59 0.60 0.61 0.62 0.63 0.64 0.65 0.66 0.67 0.68 0.69 0.70 0.71 0.72 0.73 0.74 0.75 0.76 0.77 0.78 0.79 0.80 0.81 0.82 0.83 0.84 0.85 0.86 0.87 0.88 0.89 0.90 0.91 0.92 0.93 0.94 0.95 0.96 0.97 0.98 0.99 1.00 1.01 1.02 1.03 AMOUNT OF SALES 17.25 - 17.41 17.42 - 17.58 17.59 - 17.74 17.75 - 17.91 17.92 - 18.08 18.09 - - 18.24 18.25 - 18.41 18.42 - 18.58 18.59 - 18.74 18.75 - 18.91 18.92 - 19.08 19.09 - 19.24 19.25 - 19.41 19.42 - 19.58 19.59 - 19.74 19.75 - 19.91 19.92 - 20.08 20.09 - 20.24 20,25 - 20.41 20.42 - 20.58 20.59 - 20.74 20.75 - 20.91 20.92 - 21.08 21.09 - 21.24 21.25 - 21.41 21.42 - 21.58 21.59 - 21.74 21.75 - 21.91 21.92 - 22.08 22.09 - 22.24 22.25 - 22.41 22.42 - 22.58 22.59 - 22.74 22.75 - 22.91 22.92 - 23.08 23.09 - 23.24 23.25 - 23.41 23.42 - 23.58 23.59 - 23.74 23.75 - 23.91 23.92 - 24.08 24.09 - 24.24 24.25 - 24.41 24.42 - 24.58 24.59 - 24.74 24.75 - 24.91 24.92 - 25.08 25.09 - 25.24 25.25 - 25.41 25.42 - 25.58 25.59 - 25.74 25.75 - 25.91 TAX 1.04 1.05 1.06 1.07 1.08 1.09 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 1.40 1.41 1.42 1.43 1.44 1.45 1.46 1.47 1.48 1.49 1.50 1.51 1.52 1.53 1.54 1.55 * *On each further addition of 16.67 cents to the selling price, one additional cent may be collected. ( ( ( ( ( \ STATE OF MICHIGAN Exhibit 50:-B · DEPAPTll/lENT OF TREASURY This form must be kept by th• seller wf>tM rruking n,x eampt sales. The exempt o,g11ninti0n may ,wproduc11 thi$ form. JOHN ENGLER. Govetnot OOUQAS II. ROBERTS. Selle Treasurw LANSING · NJICHIGAN 48922 TREASURY BUl~DING THIS EXEMl'lloNIEORM IS NOT TRANSFERAkl: TO ANOTHER INOMDUAL OR ENTITY • ... I _Eff_ecti_·ve_D_ate----------~'- This letter serves as notice to a seller that your organization qualifies to buy goods am services without paying the Michigan sales or use tax. TREASURY DOES Nar ISSUE TAX EXEMPr NU!\-IBERS. To buy goods and taxable services without paying a sales or use tax; present: • a copy of this letter. and • a completed certificate (below) certifying to the seller that the goods or services beh,g purchased are for purposes of the organization and are being paid for from organizational funds. The seller must keep a copy of this certificate with the record of the sale. Please note the following. • This exemption does not apply to the purchase of tangible personal property or tt w.e purchase of vehicles that are not used primarily to carry out the purposes of your organiz.ar..1.o~! ~f stated in your bylaws or articles of incorporation. • Employees or members may Nor use this exemption to purchase goods or services for personal use. The Michigan Department of Treasury may review your exempt status at any time to yerify your eligibility. If the Internal Revenue Service revokes your exempt status under section 501 (c:)(3) or 501 (c)(4), if a Treasury audit discovers non-exempt st3tUs, or if for any other reason your organization no longer qualifies for exemption, then your org.µri7.ttion is subject immediately tQ sales or use tax on its purchases. Please notify us if you have a name or address change. If you have questions, please contact this office at 517 - 373-3190. . Sincerely, Jesse A. Weaver. Administrator Sales, Use and Withholding Taxes Division CERTIFICATE REQUIRED FOR TAX-EXEMPT SALES I certify that the item ot items being purchased are to be used or consumed in connection with the operation of the exempt institution or agency named above and that the consideration for this purchase moves from the funds of the designated institution or agency. In the event this claim is disallowed, the transferee promises to reimburse the seller for the amount of tax involved. Signanm: of Authorized Representative of Non-Profit Organization Date Purchases by Nonprofit Organizations ( Public Act 424 of 1994 established an exemption in the Use Tax Act which was identical to that placed in the General Sales Tax Act by Public Act 156 of 1994 for sales to nonprofit organizations. The exemption was expanded to all federal income-tax-exempt organizations undet section 501 (c)(3) or 501 ( (c)(4) of the Internal Revenue Code (IRC). As with sales tax, two exemption avenues were established by Public Act 424. The first was a continuation of the exemption for organizations that had previously received an "exemption ruling letter" signed by the Administrator of the Sales, Use and Withholding Taxes Division dated after June 12, 1994. The second was to expand exemption to organizations without an "exemption ruling letter," but having received Federal SOl(c) or 501 (c) (4) tax exempt status from the Internal Revenue Service. Public Act 424 which amended the Use Tax Act nonprofit exemption was filed and became law on January 5, 1995, retroactive to January 1, 1994. The previous discussion for sales tax concerning sales made to nonprofit organizations will have general application to purchases by nonprofit organizations that may be subject to the use tax. This includes the discussion that . the exemption is limited to use or . . consumption of the item primarily in carrying out ~e purposes of the nonprofit organization as stated in the bylaws or articles of incorporation. Additional Information or Forms Additional information or forms may be obtained by writing to: Sales, Use and Withholding Taxes Division Michigan Department of Treasury Treasury Building Lansing, Michigan 48922 or by telephoning (517) 373-3190 ( ( ( Exhibit 50-C SALES AND USE TAX CERTIFICATE OF EXEMPTION (Note: Blanket exemption certificates are not accepted or recognized by the State of Michigan.) The purchaser hereby claims exemption on the purchase of tangible personal property and selected services made under this certificate from: (Vendor's Name) and contained on invoice No. , and certifies that this claim is , or purchase order No . based upon the purchaser's proposed use of the items or services, the activity of the purchaser, or both, as shown hereon: PURCHASER MUST ST ATE A VALID REASON FOR CLAIMING EXEMPTION. In the event this claim is disallowed, the purchaser promises to reimburse the seller for the amount of tax involved. Purchaser's Name Street Address City State Zip Code Signature and Title Date Signed Telephone No. Sales Tax License No., if applicable This certificate cannot be used by construction contractors to purchase material for incorporation into real property except under an exempt construction contract for nonprofit hospital or qualified nonprofit housing. ( ( ( ( ( ( ( ( \ Exhibit 50-D SAMPLES OF CERTIFICATES OF EXEMPTION Sales Not for Resale to Nonprofit Schools, Nonprofit Hospitals and Churches The sale of tangible personal property to a nonprofit school, nonprofit hospital, or regularly organized church or house of religious worship is exempt. To claim the exemption, the exempt entity must sign a statement that the property will be used or consumed in connection with the operation of the institution or agency and that the institution or agency qualifies as an exempt entity under the law. A sample of the statement is provided below. CERTIFICATE TO BE EXECUTED WHEN TAX-EXEMPT SALE IS MADE TO AN EXEMPT INSTITUTION OR AGENCY The undersigned hereby certifies that the item or items being purchased are to be used or consumed in connection with the operation of the exempt institution or agency named in the space provided below, and that the consideration for this purchase moves from the funds of the designated institution or agency. In the event this claim is disallowed, the transferee promises to reimburse the seller for the amount of the tax involved. Name of Exempt Institution or Agency Signature and Title of Claimant Date Sales to Governmental Entities Sales to the United States government, the State of Michigan, and their political subdivisions, departments and institutions are not taxable when ordered on a purchase order and paid for by warrant on government funds. the alternative, the government may claim exemption at the time of purchase by providing the seller with a signed statement to the effect that the purchaser is a governmental entity. A sample of such a statement appears below. In CERTIFICATE TO BE EXECUTED WHEN TAX EXEMPT SALE IS MADE TO A GOVERNMENTAL ENTITY The undersigned hereby certifies that the tangible personal property being purchased is not for resale and is to be used in connection with the operation of the governmental entity named in the space below. The consideration for this purchase moves from the funds of the governmental entity. In the event this claim is disallowed, the purchaser promises to reimburse the seller for the amount of tax involved. Name of Governmental Entity Signature and Title of Claimant Date ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 53: MOVING EXPENSES I Revised: March 1996 SECTION 53: MOVING EXPENSES I. ELIGIBILITY F acuity ( at the rank of instructor and above), academic, professional, and executive management staff who are either new or reassigned and are moving from outside a radius of 50 miles to the MSU work location. Reimbursement for actual moving expenses is not an entitlement; in all cases, it is an option to be agreed between the unit administrator(s) and the prospective faculty/staff member. II. AMOUNT Up to $5,000 with the recommendation and approval of chairpersons or directors and deans. Amounts exceeding $5,000 must be approved by the Provost ( or designate) or the Vice President for Finance and Operations ( or designate). An MAU or unit may establish a more restrictive moving expense policy and may limit moving expenses as deemed appropriate. Prior to agreeing on any dollar amount of expenses for moving household and personal items to be paid to or on behalf of an employee, units are encouraged to request that bids be submitted by the employee from moving companies. For interstate moves, one bid is sufficient; for intrastate moves, two or three bids should suffice. The moving company selected (normally the lowest bidder) should be acceptable to both the new employee and to the unit. ill. PAYMENT A. B. For a new employee, payroll forms must be completed before moving expenses can be processed for payment. This includes providing the Payroll Division with a completed Form W-4 and a copy of the employee's social security card. (More detailed payroll procedures are provided in Section 55 of this Manual.) The Payroll Division will review all moving expenses (taxable and non-taxable) prior to payment. The IRS Form 4782, Employee Moving Expense Information (see exhibit 53-A), along with a Direct Payment/Reimbursement Voucher and/or Additional Payments Form, must be approved by the Payroll Division before payments are processed. C. Departments are required to fill out the IRS Form 4782, "Employee Moving Expense Information." If payments/reimbursements are submitted incrementally, an amended Employee Moving Expense Information form must accompany each subsequent payment/reimbursement. Departments are responsible for ensuring that the total amount submitted for moving expense does not exceed the negotiated amount and that the proper approval is obtained for amounts exceeding $5,000. Page 53-1 Michigan State University Manual of Business Procedures, Volume I SECTION 53: MOVING EXPENSES I Revised: March 1996 D. The correct method for paying moving expenses depends upon the nature of the expenses. The method used for a particular expense is determined by the Internal Revenue Service (IRS) classification of the expense payment as either "non-taxable" or "taxable". E. Determination of Non-Taxable Moving Expense Payments: I. Non-taxable moving expense payments are specifically identified by the IRS as employer payments of the following: a. Expenses limited to moving household goods and personal items, and expenses of storing and insuring household and personal effects for a single consecutive 30- day period, and/or b. Expenses limited to transportation and lodging (not including meals) while traveling from the former home to the new home (including the day of arrival). 2. In addition to what is outlined in the preceding categories, non-taxable moving expense payments must also meet the following conditions: a. b. c. The new MSU work location is at least 50 miles from the individual's former home. ( The expenses are incurred within one year from the date the individual begins work and are properly submitted for payment/reimbursement within 30 days of being incurred. The new employee's employment relationship with MSU must be full time at the new MSU work location and the department must expect the employment relationship to last a minimum of 39 weeks during the 12 months immediately following the move. If the moving expenses either do not fall into the two categories listed under item E.1., or they do not meet the three qualifying conditions listed under item E.2., the expense payments do not qualify as non-taxable moving expense payments and must be paid as described in item G. ( F. Payment of non-taxable moving expenses may be made by Direct Payment or Reimbursement Voucher, as appropriate. Documentation ( e.g. invoices, paid receipts, tickets) typically required for voucher payments should be submitted with the voucher. These payments must be charged against a General Fund supplies and services account or other appropriate non-General Fund account. The reason for the payment should be clearly described as "moving expenses for an employee." 1. Expenses limited to moving household goods and personal items and storage or insuring household and personal effects for a single 30-day period may be paid by a Direct Payment Voucher when payment is made directly to a moving/storage company. However, if the new employee pays the expenses ( expenses limited to moving Page 53-2 ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 53: MOVING EXPENSES I Revised: March 1996 household goods and personal items or storage), the employee may be reimbursed on a Reimbursement Voucher. This information should be reported on IRS Form 4782, Part I, Section 1. 2. Expenses limited to transportation and lodging (not including meals) while traveling from the former home to the new home may be paid. Expenses are limited to one trip for both the new employee and each household member. a. If transportation is by car, actual expenses (e.g. gas, oil, tolls) may be reimbursed by using a Reimbursement Voucher; receipts must be submitted. b. Alternatively, car expenses can be reimbursed (using a Reimbursement Voucher) at the rate of $0 .10 per mile driven, plus tolls. The total mileage driven, as well as the origination and destination, must be documented on the voucher. The $0.21 differential from MSU's mileage per diem (currently $0.31 per mile) can be submitted as "taxable moving expense" on an Additional Payments Form (see item G below). c. Payment of expenses for any trip in excess of the one trip limitation must be processed through the Payroll Division as described in item G below. 3. Meal expenses, limited to meal per diem amounts, ARE NOT included in the . definition of non-taxable moving expense payments. If the department has agreed to reimburse meal per diems while traveling from the former home to the new home, such amounts must be included on an Additional Payments Form as described in item G below. 4. In accordance with current IRS regulations, "non-taxable" moving expense payments must be noted on Form W-2 (Box 13, Code P); however, these expenses are not reported as wages and are not subject to income tax withholding. G. Taxable moving expense payments are payments of expenses other than those listed in item E and should be processed as follows: 1. 2. 3. Payment to the employee for expenses that do not meet the definition of non-taxable moving expense must be handled on a reimbursement basis. Reimbursement to the employee for these expenses must be paid on an Additional Payments Form as a lump sum payment. The earnings type "MIS" should be used for all taxable moving expense reimbursements and the "comments" section should provide detail regarding the reimbursement. Taxable moving expenses will be subject to withholding of income tax and FICA/Medicare tax, and will be reported on the employee's Form W-2. Withholdings for federal, state, and FICA tax will approximate 40%. These expenses should be charged to a General Fund salary or labor account or other appropriate non-General Fund account. Page 53-3 Michigan State University Manual of Business Procedures, Volume I SECTION 53: MOVING EXPENSES I Revised: March 1996 4. 5. 6. The Additional Payments Form is to be submitted to the Payroll Division, 350 Administration Building. Original receipts and documentation for reimbursements submitted on the payment form must be maintained by the department and copies must be attached to the Additional Payments Form. The payment to the employee will be issued with the next scheduled salary payroll. Taxable moving expenses should be reported on IRS Form 4782, Part I, Section 3. IV. FOREIGN MOVING EXPENSES Consult the Payroll Division. ( ( ( ( ( ( ( Page 53-4 Form 4782 11'lev. September 1994) partment of the Treasury . , 1ternal Revenue Service Name of employee Employee Moving Expense Information Payments made during the calendar year 19 · ·- · ··· .,. See instructions on back . Exhibit 53-A 0MB No. 15'45-0182 Do not file. Keep for your records . Social security number I ( Moving Expense Payments (a) Amount paid to employee (bl Amount paid to a third party for employee's benefit and value of services furnished in kind (c) Total (Add columns (a) and (b).) ·~Tilia• Expenses Incurred After 1993 1 Transportation and storage of household goods and personal effects 2 3 ( Travel and lodging payments for expenses of moving from old to new home. Do not include meals List all other payments (specify). Note: These amounts must be included in the employee's income 1111- ····- ---------------------------···--- -- ----- ------------- ·-······ ·· · ····· ··· ················· --------- · ··· · ···································· -- -- ----- --------- --·-················-------------- ---- -- ---- ----- ------- ------------------------- -- -- --- ------ · · · · ·· · ···········----···--- -·· · ···· ·· · · ··------------ 1 2 3 4 Total payments for moving expenses incurred after 1993. Add the amounts in column (c) of .... lines 1 throuah 3. 4 .:.f::Tii.ll Expenses Incurred Before 1994 <:;ection A-Transportation of Household Goods I Transportation and storage of household goods and personal effects ( Section B-Expenses of Moving From Old To New Home 2 Travel and lodging payments not including meals 3 Meal payments for travel . Section C-Pre-move Househunting Expenses and Temporary Quarters for any 30 Days in a Row After Obtaining Employment (90 Days for a Foreign Move) 4 Pre-move travel and lodging payments not including meals 5 Temporary quarters payments not including 6 meals Total meal payments househunting and temporary quarters for both pre-move Section D-Qualified Real Estate Expenses ( 7 Qualified expenses of selling, buying, or renting a home . ;ection E-Miscellaneous Payments List all other payments (specify) .... 8 .. . .. . ...... · · · ·· - ·· · ····- -· ··············· · ·· ·· · · · · ··· · ··· · · · ··· · ······ · ···-------------··---··· · ·· · · ·· ·· ·· · ··· · · · ·-··· ·--- -- - - - · - ·· ··· · · ··· ····· · · · ·· ·· ·· · ···· · · · · ······ · ·· · 1 2 3 4 5 6 7 8 9 Total payments for moving expenses incurred before 1994. Add the amounts in column (c) of .... lines 1 through 8. Note: This amount must be included in the employee's income 9 For Paperwork Reduction Act Notice, see back of form. Cat. No. 13079T Form 4 782 (Rev 9-94) Page 2 ( ( the employee's Form W-2. Instead, report them in box 13 using code P. These payments are not subject to withholding. When To Give the Information You must give Form 4782 (or your own form) to your employee by January 31 following the calendar year in which the employee received the reimbursement or paymelflt. However, if the employee stops working for you before December 31 and submits a written request to receive the form earlier, you must give the completed form to the former employee within 30 days after you receive the request if the 30-day period ( ends before the regular January 31 deadline. Penalty for Not Providing the Information or Providing Incorrect Information If you fail to give Form 4782 (or your own form) to your employee by the due date or fail to include correct information, you may be subject to a $50 penalty for each failure. ( Additional Information For more details on withholding requirements, get Pub. 15, Circular E, Employer's Tax Guide. To help you determine what expenses would be deductible by your employee, get Form 3903, Moving Expenses, and its instructions; Form 3903-F, Foreign Moving Expenses, and its instructions; or Pub. 521, Moving Expenses. ) ) Form 4782 (Rev. 9-94) Paperwork Reduction Act Notice.-We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information . We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. The time needed to complete this form will vary depending on individual circumstances. The estimated average times are: Part I only . Part II only . Parts I and II Record keeping 3 hr., 21 min. . 6 hr., 56 min. . 9 hr., 34 min. Preparing the form 3 min. 7 min. 10 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form more simple, we would be happy to hear from you. You can write to both the Internal Revenue Service, Attention: Reports Clearance Officer, PC:FP, Washington, DC 20224; and the Office of Management and Budget, Paperwork Reduction Project (1545-0182), Washington, DC 20503. DO NOT send this form to either of these offices. Instead, give it to your employee. · Payments for moving expenses that are deductible by your employee are not subject to withholding. Payments for moving expenses that are not deductible by your employee (other than the nondeductible portion of meal expenses incurred before 1994) are subject to withholding. This includes withholding of income, social security, and Medicare tax. Exception. Payments (including the value of services furnished in kind) for an employee's moving expenses are treated as excludable fringe benefits if (1) the expenses were incurred after 1993, (2) the expenses would have been deductible by the employee if the employee paid them, and (3) the employee did not deduct the expenses in a prior year. These payments should be made under rules similar to those of an accountable plan. Do not include these payments in boxes 1, 3, or 5 of Instructions for Employer Purpose of Form You are required to give your employees a statement showing a detailed breakdown of reimbursements or payments of moving expenses. Form 4782 may be used for this purpose or you may use your own form as long as it provides the same information as Form 4782. A separate form is required for each move made by an employee for which reimbursement or payment is made. Form W-2 Any payments you made for an employee's move (including the value of any services furnished in kind) must be included on the employee's Form W-2, in box 1, "Wages, tips, other compensation." But see the Exception later. Instructions for Employees Purpose of Form This form is furnished by your employer to give you the information you need to figure your moving expense deduction. The form shows the amount of any reimbursement made to you, payments made to a third party for your benefit, and the value of services furnished in kind for moving expenses. You should receive a separate form for each move you made during the calendar year for which you receive any reimbursement or during which payment is made for your benefit. Caution: This form is not verification of your moving expenses. It only shows the amounts your employer paid for your move. These amounts may be different from the amounts you actually spent. Who May Deduct Moving Expenses If you file Form 1040, you may deduct the reasonable expenses you paid or incurred during the tax year to move to a new principal place of work (workplace). But you must generally meet the "distance" and "time" tests explained later. If you incurred expenses shown on this form and they qualify as deductible moving expenses, you may include them in figuring your deduction. But you may not include expenses you deducted in a prior year. For moves within or to the United States, use Form 3903, Moving Expenses, to figure your deduction. If you moved outside the United States or its possessions, use Form 3903-F, Foreign Moving Expenses, to figure your deduction. Distance Test.-For moving expenses incurred after 1993, your new workplace must be at least 50 miles farther from your old home than your old workplace ( was. For moving expenses incurred before 1994, your new workplace must be at least 35 miles farther from your old home than your old workplace was. Time Test.-lf you are an employee, you must work full time in the general area of your new workplace for at least 39 weeks during the 12 months right after you move. ( Additional Information For detailed moving expense information, including which expenses qualify and what are reasonable expenses, see Form 3903 and its instructions; Form 3903-F and its instructions; or Pub. 521, Moving Expenses. @ Printed on recycled paper ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 SECTION 55: PAYROLL DEPARTMENT TABLE OF CONTENTS I. DETERMINING EMPLOYMENT STATUS - EMPLOYEE VERSUS INDEPENDENT CONTRACTOR ........................................................................................................... 55-2 A. Employee .......................................................................................... : ............................................... 55-2 Independent Contractors ................................................................................................................... 55-2 B. II. UNIVERSITY PAYROLLS ........................................................................... .......................................... 55-3 A. Pay and Pay Dates ........................ ..................................................................................................... 55-3 Information Required for Payroll Processing ................................................................................... 55-3 B. C. Optional Forms ................................................................................................................................. 55-4 D. Appointinent and Hiring ................................................................................................................... 55-4 E. Forms Required for Payroll Processing ............................................................................................ 55-5 F. Rate of Pay .................................................................................................................... : ................... 55-7 G. Deadline for Submitting Payroll Information and Changes .............................................................. 55-8 H. Distribution of Checks ...................................................................................................................... 55-9 I. Checks Not Distributed with Regular Payroll ................................................................................. 55-10 J. Checks Not Prepared with Regular Payroll .................................................................................... 55-10 K. Payroll Petty Cash Checks (Hand-Drawn Checks) ......................................................................... 55-11 L. Final Payments to Terminated Employees ...................................................................................... 55-11 M. Fair Labor Standards Act ................................................................................................................ 55-12 III. FICA WITHHOLDING INFORMATION ............................................................................................. 55-12 IV. CHANGES IN NAME AND/OR ADDRESS AND CORRECTION OF SOCIAL SECURITY NUMBER ERRORS ........................................................................................... 55-12 A. Change ofName ............................................................................................................................. 55-12 B. Change of Payroll Address ............................................................................................................. 55-13 C. Correcting Errors in Social Security Number ................................................................................. 55-13 V. COMPENSATION FOR NONREGULAR ASSIGNMENTS OR DUTIES .......................................... 55-14 A. Overtime ......................................................................................................................................... 55-14 B. Compensation for Services Apart from Regular Work Assignments ............................................. 55-15 C. Military Pay .................................................................................................................................... 55-16 D. Jury Duty ........................................................................................................................................ 55-16 E. Court Witness Fees .................. ....................................................................................................... 55-17 VI. SPECIAL HANDLING .......................................................................................................................... 55-17 Page 55-1 ( ( ( ( ' \ \ Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 I. DETERMINING EMPLOYMENT STATUS - EMPLOYEE VERSUS INDEPENDENT CONTRACTOR A. Employee 1. Every individual performing services for the University and compensated by the University is presumed to be an employee unless she/he can meet the criteria of independent contractor status (discussed in item I.,B.). Generally, every individual who performs services that are subject to the will and control of the University, as to both what must be done and how it must be done, is an employee. It does not matter that the University allows the employee considerable discretion and freedom of action, as long as the University has the legal right to control both the method and the result of the services. 2. University policy requires that the following workers be compensated as employees: a. Anyone teaching a course for credit. b. Generally, anyone teaching a noncredit course (see Section 76 for guidelines on determining if independent contractor status is appropriate). c. Anyone currently employed by the University who performs additional services outside his/her regular job description. d. Anyone currently enrolled as a University student. 3. The status of any worker not falling into one of the above categories must be evaluated based on the Internal Revenue Service common law rules for distinguishing between employees and independent contractors. B. Independent Contractors 1. The general rule of thumb is that an individual is an independent contractor if the University has the legal right to control or direct only the result of the work and not the means and methods of accomplishing the result. Generally, independent contractors hold themselves out in their own names as self-employed and make their services available to the public. 2. Examples of individuals who might meet the criteria for independent contractor status include: a. Guest performers or artists who otherwise are not affiliated with the University. b. Guest speakers or guest lecturers brought to the University for very short durations because of their expertise. Page 55-2 Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 c. Individuals providing professional services, such as attorneys, accountants and other consultants. 3. See Section 76 for instructions for processing independent contractors. 4. When the status of a worker cannot be determined from the above guidelines, contact the Payroll Department (355-5010) or Accounts Payable (355-0331) for guidance prior to the services being performed. ( ( Il. UNIVERSITY PAYROLLS A. Pay and Pay Dates 1. Academic and salaried support staff - Employees under these classifications are paid on a monthly payroll ending the last day of the month. Paychecks are distributed on the last working day of the month. 2. Graduate Assistants - Graduate assistants are paid on a monthly payroll ending on the 15th of the month. Paychecks are distributed on the 15th of the month or on the last working day before the 15th. ( 3. Hourly employees - Regular hourly employees and clerical-technical employees are paid on a biweekly payroll. Paychecks are distributed on the Friday following the pay period ending Sunday night. 4. Student employees - Student employees are paid in the same manner as hourly employees except that the student payroll date falls on alternate weeks. B. Information Required for Payroll Processing 1. Form W-4, Employee's Withholding Allowance Certificate a. b. c. Form W-4, Employee's Withholding Allowance Certificate, must be filed by every employee (see exhibit 55-A). Federal law requires that the employee complete the form in its entirety. If an employee does not complete a Form W-4, withholdings will be taken from the employee's earnings at the highest withholding rate (i.e., single marital status, zero exemptions). The employee must file a new Form W-4 each time the employee wishes to increase or decrease the number of exemptions claimed or to have additional amounts withheld per pay period. Forms W-4, as well as information for determining withholding allowances, are available in the Payroll Department, Office of the Controller, 350 Administration Building. ( ( Page 55-3 ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 d. Employees wishing to file a Form CW-4, Withholding Certificate for City Income Tax, may do so in the Payroll Department (see exhibit 55-B). 2. Verification of Social Security Card Information All University employees must present a valid social security card at the time they are processed for employment in order to be paid. The University is required by federal law to pay its employees under the exact name and number that appear on the social security card. Because of this requirement, the Payroll Department will not release an employee's paycheck until the information on the social security card has been verified. 3. Nonresident Alien Employees a. Nonresident alien employees should present their visas in the Payroll Department to determine if they may be eligible for exemption from federal, state and/or FICA withholding taxes. b. Changes in residency status should be reported to the employing department and processed through the appropriate personnel office. The employee also should bring the appropriate documentation of change in residency status to the Payroll Department to change his/her tax withholding status. C. Optional Forms 1. Direct Deposit Authorization Regular employees and Graduate Assistants may have their paychecks directly deposited into personal checking or savings accounts by completing the Direct Deposit Authorization card (see exhibit 55-C). Employees who desire this service should also contact the financial institution and advise them that their paychecks are to be direct deposited. Student employees may have their paychecks directly deposited into personal checking or savings accounts limited to specific banks in the local area. 2. Employees wishing to participate in employee benefit programs such as retirement, health, accident and life insurance, etc., should contact the Benefits Office. D. Appointment and Hiring 1. Academic Appointments All academic appointments are processed through the Office of Planning and Budgets. Each academic employee is required to complete Form W-4 and to present a valid social security card for verification of name and social security number. If Form W-4 and social security number verification are not submitted by the department, the employee must complete this information in the Payroll Department, 350 Administration Building. Departments are requested to notify new staff members of this requirement. Page 55-4 Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 2. Salaried Support Staff and Hourly Employees All employees under these classifications are processed by the Office of Human Resource Services, where the required forms are completed and forwarded to the Payroll Department. 3. Graduate Assistant Appointments All graduate assistants must be registered in order to hold an assistantship and be paid on the graduate assistant payroll. If Form W-4 and social security number verification are not submitted by the department, the employee must complete this information in the Payroll Department, 350 Administration Building. Departments are requested to notify new graduate assistants of this requirement. 4. Student Employees a. All University students compensated for services rendered must be paid through the Payroll Department. Direct Payment Vouchers or other payment mechanisms should not be used. b. Departments are responsible for obtaining the completed Form W-4 and for verifying social security information and must submit the information to the Student Employment Office, together with the Student Employment Application (Stores stock order #140-2578). For further details on hiring student employees, see the Student Employment Manual prepared by the Student Employment Office. c. University student employees retain their student status between semesters until the degree sought is obtained. E. Forms Required for Payroll Processing 1. Academic, Graduate Assistants, Salaried Support Staff, and Clerical-Technical a. Payrolls are prepared automatically from appointment and personnel forms/reports. b. Departments are responsible for reconciling all employees' time. Any factors that would alter an employee's compensation, such as termination, leave without pay or days lost without pay, should be reported to the appropriate personnel office immediately. Pay adjustments due to overtime should be processed as outlined in item V. of this section. 2. Hourly Employees ( excluding Clerical-Technical) a. Preprinted blue "Payroll Time Report" for Biweekly Labor Payroll (see exhibit 55-D). Page 55-5 ( ( ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 Employees who have been authorized by the Office of Human Resource Services, and have received a paycheck in the last four months, will appear on a preprinted Payroll time report. Enter an X in the first column next to the name of each employee who is to be paid. Enter the number of hours worked for the pay period. Fractional hours are to be rounded up to the nearest tenth of an hour. For example, 3 hours and 24 minutes should be recorded as 3.4 hours. Review the other information printed for each employee. If a one-time change is required, cross out incorrect data and write correct data above. Initial all changes. Permanent changes require filing a Personnel Action Notice (PAN) form with the Office of Human Resource Services. Items that can be changed include: earnings type, rate of pay, account number, and department number. Draw a thick line through the information for each employee who is not to be paid for the pay period. Add the total number of hours, the total rates, and the number of employees to be paid. Enter these totals in the appropriate boxes. The time report must have the handwritten signature of the Unit Administrator or someone authorized to sign on all accounts listed on the time report. b. Blank blue "Labor Payroll Time Report" (see exhibit 55-E). A blank Labor Payroll Time Report may be used to pay employees who do not appear on the preprinted time reports and to pay unusual payments, e.g., late, overtime, and retroactive pay. To complete the blank Labor Payroll Time Report, enter the name and social security number of the employee, as well as other information per the instructions printed on the form . The name must be the same as it appears on the employee's social security card. Add the total number of hours, the total rates, and the number of employees to be paid. Enter these totals in the appropriate boxes. The time report must have the handwritten signature of the Unit Administrator or someone authorized to sign on all accounts listed on the time report. 3. Student Employees a. Preprinted green "Payroll Time Report" for Biweekly Student Payroll (see exhibit 55-F). Students who have been authorized by the Student Employment Office, and have been paid in the last four months, will appear on a preprinted Payroll Time Report. Enter an "X" in the first column next to the name of each student who is to be paid. Enter the number of hours worked for the pay period. Fractional hours are to be rounded up to the nearest tenth of an hour. For example, 3 hours and 24 minutes should be recorded as 3.4 hours. Page 55-6 Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 Review the other information printed for each student. Make changes where necessary and initial each change. Items that can be changed include: earnings type, rate of pay, account number, and department number. Draw a thick line through the information for each student who is not to be paid for the pay period. b. Blank green "Student Payroll Time Report" (see exhibit 55-G). This form may be used to pay student employees who do not appear on the preprinted time reports and to pay unusual payments, e.g., late and retroactive pay. To complete the blank Student Payroll Time Report, enter the name and social security number of the student (these must be the same as they appear on the student's social security card), as well as all other information per the instructions printed on the form. If a student employee is new to the payroll, his/her student number should be entered in the last column of the time report. Add the total number of hours, the total rates, and the number of students to be paid. Enter these totals in the appropriate boxes. The time report must have the handwritten signature of the unit administrator or someone authorized to sign on all accounts listed on the time report. University student employees must be enrolled and attending classes to be eligible for payment. To ensure that students are enrolled, the time reports are compared to the Registrar's current enrollment records. Students who have gained employment by assuring the department they will enroll must enroll promptly or be terminated. F. Rate of Pay 1. Academic a. Rate of pay is determined from the appointment form. b. Rate changes are made on the basis of new appointment forms or "Change of Status Recommendation" forms and must be approved by the Provost and Board of Trustees. c. The forms are available in Room 64 Administration Building. 2. Graduate Assistants a. b. Rate of pay is determined from the appointment form. Rate changes are made on the basis of an amended or new appointment form . Page 55-7 ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 c. The forms are available in Room 64 Administration Building and online with approved access. 3. Salaried Support Staff- Rate of pay is approved and provided to the Payroll Department by the Office of Human Resource Services. 4. Hourly Employees - Rate changes for hourly employees are approved by Human Resource Services and provided to the Payroll Department. Time reports will not reflect a new rate until approved and processed by Human Resource Services. 5. Student Employees - Job classification and grade level must be reported to the Student Employment Office using the "Student Employee Change of Status" form (see "Student Employment Manual" prepared by the Student Employment Office). G. Deadline for Submitting Payroll Information and Changes 1. Time Reports a. Biweekly pay periods for hourly and student employees end on Sunday at midnight. Payroll time reports for hourly employees, excluding clerical-technical, must be delivered to the Payroll Department by 10:00 a.m. the following Monday morning. When a short week occurs, specific instructions will be issued by the Payroll Department regarding the deadline. b. Time reports received after 10:00 a.m. on Monday will be held and processed with the next biweekly payroll. 2. 3. 4. Employment data information for salaried employees must be received in the appropriate personnel office on or before the 15th of the month in which the employee is to be paid in order for the Payroll Department to process the employee's check with the current payroll. Employment data information for graduate assistants must be received in the Office of Planning and Budgets on or before the 1st of the month in which the employee is to be paid in order for the Payroll Department to process the employee's check with the current payroll. Except for salary and graduate assistant direct deposit authorizations, all changes in exemptions, payroll deductions and direct deposit authorizations must be processed according to the above dates to be effective with the current payroll. Salary direct deposit authorizations must be received in the Payroll Department by the 15th day of the month to be effective the following month. Graduate assistant direct deposit authorizations received in the Payroll Department by the 1st day of the month will become effective approximately 45 days later. Page 55-8 ( ( I ~ Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 H. Distribution of Checks I. Direct Deposit a. b. c. d. e. Salaried employees and graduate assistants may have their checks directly deposited into their personal checking or savings account by completing a "Direct Deposit Authorization" form (see exhibit 55-C). This form may be completed at the Payroll Department, or at the MSU Federal Credit Union for direct deposits at that institution. Completed direct deposit cards received in Payroll by the 15th of the month will become effective for the payroll issued approximately 45 days later. Cards received after the 15th will be effective for the payroll issued approximately 75 days later. Checks for these employees will be deposited into their bank accounts on the morning of payday. The employee will receive a "Direct Deposit Notification" showing gross pay, itemized deductions and net pay deposited. Direct deposit may be discontinued if the Payroll Department has received the notice for salaried employees by the 15th day of the month and for hourly employees by the Monday preceding the pay date. Employees paid on the biweekly labor payroll may have their paychecks directly deposited into their personal checking or savings account by completing a "Direct Deposit Authorization" form. Completed direct deposit cards received in the Payroll Department at least five (5) days prior to a pay date will be effective for that next pay date. The financial institutions available for direct deposits are limited to the following nine (9) local banks: Citizens Bank, First National Bank of Michigan, First of America Bank-Central, Old Kent Bank of Lansing, Comerica Bank, MSU Federal Credit Union, NBD Commerce Bank, Michigan National Bank, and Community First Bank. The time frames discussed above remain in effect when changing your direct deposit to a different bank. However, Salaried Employees and Graduate Assistants will receive a check, and not a direct deposit, for the first pay date after they switch banks. To avoid confusion, please contact the Payroll Department at 355-5010 with any questions. f. Direct deposit service is available to employees paid on the biweekly student payroll, limited to specific banks in the local area (see exhibit 55-L). 2. Distribution to Departments a. Checks are picked up by the Campus Mail Service for delivery to the departments. b. Checks or Direct Deposit Notifications should be handed directly to the payee or placed in sealed envelopes for delivery by a designated employee. Page 55-9 ( ( ( ( ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 c. Payroll checks that must be canceled and rewritten due to any of the following reasons should be delivered immediately to the Payroll Department, 350 Administration Building: 1) Late termination. 2) Leave of absence without pay. 3) Too many hours submitted for a Student or Hourly employee. d. Payroll checks not delivered to employees within ten days should be returned to the Payroll Department with a memo indicating the reason why the employee did not receive the check. The Payroll Department will attempt to locate the employee and deliver the check. I. Checks Not Distributed with Regular Payroll 1. Checks will be held in the Payroll Department and not distributed on payday for the following reasons: a. The Payroll Department has not received verification of the employee's social security number. b. The various personnel offices may have employees' checks held for the following: 1) The employee is not authorized to be paid on the submitted account number. 2) INS Form 1-9 information has not been completed. 3) A student employee (including graduate assistants) is not currently enrolled. Note that student employees who were enrolled during Spring semester and expect to be enrolled during Fall semester may work Summer semester without being enrolled. 2. When a paycheck is held, a "Hold Notice" is sent in lieu of the paycheck. The Hold Notice explains why the check was held and how the employee may obtain its release. J. Checks Not Prepared with Regular Payroll 1. A check may not be prepared due to the following reasons: a. Employment data for non-hourly employees was received in the appropriate personnel office after the processing deadline. b. Hourly or student employee time reports received after the processing deadline. Page 55-10 Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT 1 Revised: March 1996 C. Student employee was not registered for the current semester or student authorization was not properly completed. d. Graduate assistant was not registered for the current semester. 2. Once the required information and processing are completed, a petty cash check may be obtained per the guidelines below. K. Payroll Petty Cash Checks (Hand-Drawn Checks) Petty Cash Checks - Employees failing to receive a check on the expected pay date may obtain a petty cash check for wages earned. An appointment form, approved personnel information, or authorized time report must be on file in the Payroll Department before a petty cash check can be issued. Departments will be charged a $25.00 processing fee for all petty cash checks. Because of required processing time, a petty cash check generally is available to an employee 24 hours after the request is received by the Payroll Department. L. Final Payments to Terminated Employees 1. Academic Employees When an employee terminates employment prior to the ending date of his/her appointment, the employing department must process the required documents for termination through the Office of Planning and Budgets. The Payroll Department is notified of terminations for academic employees by the Office of Planning and Budgets. To avoid an overpayment to the employee, the termination notification should be submitted in sufficient time to allow processing by the Office of Planning and Budgets and the Payroll Department. 2. Support Staff a. b. The employing department must submit a Personnel Action Notice (PAN) form to the Office of Human Resource Services when an employee terminates employment. Information to be submitted with the PAN form includes the last day worked, number of hours worked on the last day, effective date of termination, vacation balance, and any absences not reported on the most recent attendance report. The Payroll Department is notified of terminations by the Office of Human Resource Services. To avoid overpayment to the terminating employee, it is important that the PAN form be submitted in sufficient time to allow processing by the Office of Human Resource Services and the Payroll Department. The Office of Human Resource Services should be notified by the employing department when a terminating employee requests a final paycheck prior to the scheduled pay date. The Office of Human Resource Services will then notify the Payroll Department that a final paycheck has been requested. Any final paychecks released prior to the scheduled pay date should be picked up in the Page 55-11 ( ( ( ( ( ( ( I \ ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised : March 1996 Payroll Department by a representative from the terminated° employee's department. M. Fair Labor Standards Act Record of hours worked 1. 2. The Fair Labor Standards Act requires that a record of hours worked be maintained for all nonexempt employees. Faculty, specialists, executive managers, and administrative professionals are exempt under the law. Records of hours worked should also be kept for employees entitled to overtime based on contractual provisions (administrative professionals in levels 8 - 11 ). The "Time Record" (see exhibit 55-H) is an appropriate record for all hourly employees including students. Other departmental records are acceptable, as long as they record hours worked on a daily basis. To meet the requirements of the Fair Labor Standards Act, departments must maintain time records of hours worked per day. To meet other federal and state requirements, these daily records must be retained for seven years. The time reports sent to the Payroll Department do not contain daily time records. ill. FICA WITHHOLDING INFORMATION A. Graduate assistantship stipends are not subject to FICA taxes. B. Student employees will be assessed FICA/Medicare tax if they are: 1. Undergraduate students enrolled for less than 6 credits. 2. Master's level students enrolled for less than 5 credits. 3. Doctoral level students enrolled for less than 3 credits. C. Services performed by nonresident aliens temporarily in the United States under F, J or M visas may be exempt from social security withholding. Individuals who feel they qualify for this treatment should come to the Payroll Department to discuss qualifications for exemption. IV. CHANGES IN NAME AND/OR ADDRESS AND CORRECTION OF SOCIAL SECURITY NUMBER ERRORS A. Change of Name 1. Support Staff Page 55-12 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 a. The name of an employee on the payroll records must be the same as the name indicated on the employee's social security card. b. Name changes must be processed through the Office of Human Resource Services by the employee's department on the Personnel Action Notice (PAN). Name changes cannot be made on payroll records (including changes of name on preprinted time reports) until a copy of the changed social security card has been submitted to the Office of Human Resource Services to change the employee's records. 2. Academic - Academic personnel must communicate changes in name by an Address Information Notice (AIN) to the Academic Personnel Records Office. The AIN should be accompanied by three copies of the employee's social security card. The Academic Personnel Records Office will forward one copy of the social security card to the Payroll Department and one copy to the Office of Planning and Budgets to change the employee's name in these areas. 3. Students - Students must make name changes at the Registrar's Office, 150 Administration Building. In addition, a copy of the social security card with the corrected name must be sent to the Payroll Department. 4. Graduate Assistants - Graduate assistants must make name changes at the Registrar's Office, 150 Administration Building. In addition, a copy of the social security card with the corrected name must be sent to the Payroll Department. 5. Changing Forms W-4- Every employee who changes his/her name also must submit a new Form W-4, Employee's Withholding Allowance Certificate (see exhibit 55-A) and, if applicable, a Form CW-4, City Income Tax Withholding Certificate (see exhibit 55- B) to the Payroll Department. B. Change of Payroll Address 1. 2. Current Employees - Faculty and support staff addresses are entered into the payroll system from the faculty/support staff address system. The change should be made through the employee's department. The Personnel Action Notice (PAN) for support employees or the Address Information Notice (AIN) for academic employees should be used. Graduate assistant and student address changes should be made at the Registrar's Office, as they are entered into the payroll system from the Registrar's address system. Terminated Employees -Terminated employees who wish to have their Form W-2 sent to an address other than the one on file at the time of termination should contact the Payroll Department to change the address to which the Form W-2 is to be sent. C. Correcting Errors in Social Security Number If an error in a social security number is found on any earnings information from the University, the employee should take or send a copy of the social security card to the Page 55-13 ( ( ( \ ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 appropriate personnel office to have the number corrected. The employee also should send a copy to the Payroll Department so correction of the employee's earnings records can be made with the Social Security Administration. V. COMPENSATION FOR NONREGULAR ASSIGNMENTS OR DUTIES A. Overtime (NOTE: The information below summarizes significant pay requirements but is superseded by collective bargaining agreements. See appropriate contracts for details.) 1. Definition a. The Fair Labor Standards Act stipulates that nonexempt employees must be appropriately compensated for overtime hours worked. "Nonexempt employees" are all employees except faculty, specialists, executive management, administrative professional, and supervisory staff. In addition, administrative professionals in levels 8 - 11 are provided overtime pay per their collective bargaining agreements. Overtime is earned when an employee works in excess of 40 hours in a standard work week or, in certain 7-day-per-week operations, over 8 hours per day and 80 hours in a two-week period. The standard work week is a 168-hour period which, for the University, generally starts at 12 midnight on Sunday and ends at 12 midnight on the following Sunday. However, some units of the University have established different work weeks. Such changes must be approved by the Controller. b. Hours worked in excess of a standard work day or week by a nonexempt employee should be approved in advance of the work being performed by completing Approval for Overtime Hours for Non-exempt Employees (see exhibit 55-1). 2. Compensation a. Time Off for Overtime Hours Compensation for overtime hours worked should be handled within the purview of the relevant labor union contract. b. Payment for Overtime Hours 1) For hourly, clerical-technical, and nonexempt salaried employees, overtime must be submitted on a blue labor payroll time report. (See exhibit 55-E for sample of Labor Payroll Time Report.) Hours reported on the Labor Payroll Time Reports must be actual hours worked and must be rounded to the Page 55-14 Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 nearest tenth of an hour. Do not increase by 50% the overtime hours worked by employees; the system automatically calculates a time-and-one- half payment. For student employees, overtime must be submitted on a green Student Payroll Time Report (see exhibit 55-G) using the STO earnings type and actual hours worked. ( ( 2) All Labor Payroll Time Reports and Student Payroll Time Reports should be ( submitted per the schedule outlined in item 11.,G., Deadline for Submitting Payroll Information and Changes. 3) All blue and green Payroll Time Reports should be submitted to the Payroll Department on Wednesday of student pay week. c. Rate of Payment 1) Hourly employees should be paid their regular rate. 2) Overtime Compensation - Under the Fair Labor Standards Act, employers are required to pay "non-exempt" employees overtime compensation at a rate of at least one and one-half times their "regular rate" worked in excess of 40 hours during a given work week. For purposes of calculating overtime, an employee's regular rate of pay must include a factor for non discretionary payments. Examples of non-discretionary payments include the longevity payment, shift-differential pay and higher-rated job pay. The Payroll Department will incorporate the longevity payment with respect to overtime paid and payment will be made to employees on an annual basis. Departments are responsible for including the shift-differential pay and higher rated job pay in their overtime pay on an on-going basis. Questions regarding the overtime calculation and processing procedures should be directed to the Payroll Department at 5-5010. 3) Approval of Human Resource Services is necessary when overtime is submitted for administrative professional employees in levels 12 or above; overtime approval must be submitted on a Special Payment Authorization Form (see exhibit 55-K). B. Compensation for Services Apart from Regular Work Assignments 1. Academic Employees - Every department paying individuals appointed in the academic personnel system for part-time work involving teaching or service activities in excess of load needs prior approval of the dean of the college. Deans should forward a yellow "Additional Payments" form (see exhibit 55-J) to pay overload to the Office of Planning and Budgets for processing. For details, consult the Office of Planning and Budgets at 355-9271. This type of pay is subject to the Board policy found under Overload Pay in the Faculty Handbook. Page 55-15 ( ( ( \ ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 2. Support Staff a. Michigan State University employees performing services apart from their regular work assignments are considered University employees in such capacity. They may not be processed as independent contractors. b. c. To pay the employee for these services, a white "Special Payment Authorization" form (see exhibit 55-K) must be submitted to Human Resources for approval. If approved by Human Resources, services apart from regular work assignments and outside the classification may be compensated at a rate different from the employee's regular rate. However, nonexempt employees must be appropriately compensated when total hours worked are in excess of 40 hours in a standard work week. C. Military Pay I . Regular, full-time employees who are ordered to temporary active duty for military training will be allowed fifteen (15) days leave of absence. The University will pay the difference between regular pay and military pay when the military pay is less. The military pay, which will be supplemented by the University, is the base pay. The employee must present a copy of the pay voucher from the government to document the amount of military pay received. 2. Military pay will be deducted from regular pay as follows: a. Faculty- a copy of the military pay voucher should be forwarded to the Payroll Department. Payroll will determine the amount to be deducted. The military pay will be deducted from the next paycheck. b. AP and CT- a copy of the military pay voucher should be submitted to the Office of Human Resource Services; they will determine the amount to be deducted and will report the amount to the Payroll Department. The military pay will be deducted from the next paycheck. c. Hourly- a copy of the military pay voucher should be forwarded to the Payroll Department along with a blue Labor Payroll Time Report showing the military pay and using the earnings type, "MIL." The system will automatically deduct the amount of military pay from the employee's gross pay. D. JuryDuty l . 2. The University will pay the difference between the jury duty compensation and the regular University compensation. The procedures for processing documented evidence of jury duty compensation are the same as for military pay. Page 55-16 ( ( I \ ( Michigan State University Manual of Business Procedures, Volume I SECTION 55: PAYROLL DEPARTMENT I Revised: March 1996 E. Court Witness Fees Court witness fees paid to University employees must be deposited into the account number 11-0739. A duplicate receipt is to be sent by the employing department to the Payroll Department where the duplicate receipt will be placed in the employee's file. VI. SPECIAL HANDLING A special handling fee of $25.00 will be charged to departments when notices of personnel action result in the need for a hand-drawn check to pay employees on a timely basis. Notices of personnel action, for purposes of this policy, which could result in the special handling fee ifreceived too late to meet payroll processing deadlines are defined as follows: A. Academic or support staff appointment forms. B. Time reports for student and labor payrolls. ( ( ( ( ( Page 55-17 ( ( F'OFIJot W- 4 (HSU} EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATE 1. Type or print your name: Last, First, Middle 2. Your Social Security number Sec IRS 1997 W-4 ln:tt.ructia n 1 3. Driver License number 1997 Home Address 4. Payroll type City, State and Zip Code o Salmy D Student u Summer School NO LJ YES0 CJ CT/labor D Grad AIISt o. Marital Status o Married LJ Single I '. I Married, but withhold at a higher single rate NOTE: If married but leOat, separated, or 1pou1e LI a nonresidef't allen. check the Sina le box. 7. Student Number ~. Are you a new employee If yes. enter date of hire .... __ _ a. Date of Birth 9. Total number of allowances you are claiming (from the Federal Form W-4 Worksheet) FEDERAL STATE NO'l'Z : see I nstructions for c laiming STA1 E exempti ons whe n comp l etin g li nes 9, 10 , and 11 9 10. Additional amount, if any, you want deducted from each pay. 11 . I claim exemption from withholding and I certify that I meel ALL of the fol owing conditions for exemption from FEDERAL with holding: • Last year I had a r ight to a r e f und of ALL Fede r a l In come Tax wit hhe ld because I ha d ltO tax liability; AND e Th i s year I expec t a refund o f ALL Federal Income t.lx withheld becaus e I expec t • Th is year i f rny income exceeds $65 0 and include s nonwage i n come , a no ther perso n cannot claim me as a dependent. t o have NO tax liability; ARO If you meet all of these above conditions. enter the yeareffectlvo and write "EXEMPT"on line 11 {leave Une9 blank) .................. ..... 19 __ ) NOTE; S•• State o~ Michi9an instruc ti ons fo r claiming STATE "J:D:NP"l'" s t atus . 12. Are you e U.S. Citizen? 13. Complete lines 14 through 19 only if you elect not lo file a Michigan income tax return, using the No-Fonn option (on reverse side) Under penalties of perji..y, I certify that I am entifled to the number of withholding allowances claimed on this certificate or, if claiming exemption from withholding , that I am entifled to claim the exempt status. Emp loyee Si g n a t ure - - - - - - - - - - - - - - - - - - - - - - - - - - - - -D_a_ te _____ ---t MSU 1S M Af'f'I RMAT II/E ~CTION/EQUhL OP PORTUNITY E'M PLOYER Fed. Tax IOfl 3&-eoo51HMW STATE TAX i[)jj saa-0350502 Michigan State University Payroll Department 350 Administration Bldg East Lansing Ml 48824-1046 NO-FORM OPTION {REAO INSTRUCTION BEFORE COMPlETING) Electing to file using the No-Form option may not be for everyone who is eligible. If a taxpayer chooses the No-Form option, he or she may not be eligible for some of the credits allowed under the Michigan Income Tax Act including the property tax credit allowed under sections 520 and 522, the tuition tax credit allowed under section 274, and the city income tax credit allowed under section 257. 14. If you are a Resident of Michigan and you choose the No-Form option, check this box ......... ..... 14. D 15. Enter the tax year you want the No-Form option to begin ....................................................... ..... 15 __ __ _ 16. Enter below the name(s) and Social Security numbers of the dependents you are claiming on line 9. DEPENDENT'S NAME Social Security Number SPOUSE a. b. C. d. e. f. 17. Check a box for all Michigan special exemptions that apply. Age 65 or older ....................................... ......... .................................................................. .. . Deaf ......... ... ................ ... ... ..... ...... ......... .. ........... ........... ................ ......... ........ ..... ... .... ... ... .. ... . Disabled (and under age 65)* or blind ... ... ..... .... .. ................... ......... ............................. . '(Applies only to hemiplegic, paraplegic, quadriplegic or totally and permanently disabled.) Yo u a.[ ] c.o e. i=i Sp ous e b. C d0 ,.o 18. 19. Total special exemptions (total number of boxes checked on line 17) ........... ........... ................... 18 - - - - - Check this box if your parents (or someone else) can claim you as a dependent on their tax ret 19 D NSU I S AH Af'FIR!9.TIVE ACTIOH/~AL OtPOR'l'UNITY DfPLOY£R Exhibit 55-B CW-4 (MSU) EMPLOYEE'S WITHHOLDING CERTIFICATE FOR CITY INCOME TAX 1. Please type or print your name: Last, First, Middle 2. Taxing City PAYROLL USE ONLY Tax Code Your Home Address 3. Social Security Number Student Number City, State and Zip Code EXEMPTIONS: The number of exemption allowances you claim for state tax withholding will be used to determine the amount of city tax withhel_d. 4. PAYRQLL Osa1arv TYPE 0Grad Asst Oother OCT/Labor Ostudent I certify that the information submitted on this certificate is true, correct and complete to · the best of my knowledge and belief. b. Employee's Signature Date MSU is an Affirmative Action/ Equal Opportunity Employer 0-17994 MICHIGAN STATE UNIVERSITY PAYROLL DEPARTMENT 350 Administration Building East Lansing, Ml 48824-1046 Fed. Tax ID# 38-6005984W State Tax ID# S69-0350502 ( PLEASE PRINT NAME: MICHIGAN STATE UNIVERSITY DIRECT DEPOSIT AUTHORIZATION SOCIAL SECUIUTY NO. Last FitSI Middle Pay Cyck [ check one) SALARY [ ) CT/LABOR I l GRAD ASSISTAr-rT [ ) •• COMPLETE THIS SECTION FOR NEW DIRECT DEPOSIT OR CHANGE OF FINANCIAL INSTITUTION [ ] Check if Ibis is a change in financial institution I aulhorize Michigan State University to deposit lhe net amount ofmy regular payroll check to lhe account nwnber indicated below: EXHIBIT 55-C Checking Savings [ [ J J Financial Institution Account Nwnber WITH DIRECT DEPOSIT, I AUTHORIZE MICHIGAN STATE UNIVERSITY TO INITIATE CREDIT ENTRIES AND TO INITIATE, IF NECESSARY, DEBIT ENTRIES AND ADJUSTMENTS FOR ANY CREDIT ENTRIES IN ERROR TO MY ACCOUNT. SIGNATURE DATE YOU MUST ATTACH A DEPOSIT TICKET OR A VOIDED CHECK TO THIS DIRECT DEPOSIT AUTHORIZATION *"* SEE REVERSE FOR MORE INFORMATION DIRECT DEPOSIT RULES AND DEADLINES BEGINNING A NEW DIRECT DEPOSIT ISALARY AND GRADUATE ASSISTANT PAYROLLS. MONTHLY Completed direct deposit cards received in Payroll by the 1st of the month for Grads and the 15th of the month for Salary will become effective for the following payroll. II The time frame mentioned above will remain in affect when you change your account number or financial Institution. ATTENTION•GRADS: · .. ·vou MUST BE AREGISTERED•STUDENTATLEASTSEVEN .·.<·· .. ·· .. ·.•· D>\YS. ~EFC>~E·EACH •PAYt:>Al'E••oR•YoVR•·o1Ft1:¢t P~P()$1"1" •• MAY til:.REVEliTED••TO ..•.•. AC.HECK •. •· .·· IICT/LABOR PAYROLLS. Bl-WEEKLY Completed direct deposit cards received in the Payroll Office at least 5 wor11ing days prior to a paydate will be effective for that next pay date. I Please contact the Payroll Office at (517) 355-5010 with any questions. Please return completed cards to: Michigan State University Payroll Office 350 Administration Building East Lansing, Ml 48824-1046 ( ( ( ( .,,........__ ,,---.._ ------ ~ PlACEAN "X" NEXT TO AIL EMPLOYEES TOBEPAID AGRIC ENGINEERING 216 FARRALL AGR ENGR HAIL EASf IANSING Ml 48824 BIWBEKLYLABORPAYROU. HOURLY POSITIVE REPORTING REQUIRED MICHIGAN STATE UNIVERSITY LABOR PAYROLL TIME REPORT IPAGE NOi 00004 I PAY END DATE I 02/25/96 1RAN EARN NO.OF EARN NO.OF EARN NO.OF SCHED.NO. 031 JOB ACCT X EMPLOYEE NAME/SOC NO CODE TYPE HOURS TYPE HOURS TYPE HOURS RATEOFPAY Cl.MS NO. DEPT NO. COMMBNTS TX REG 40.0 7.360 115000 713187 57038 TX REG 80.0 OTP 10.0 4.000 115100 712270 57038 TX REG 8.0 TX REG 42.0 TX REG 38.0 TX REG 20.0 TX REG 20.0 TX REG 20.0 TX REG 40.0 6.500 115000 713489 57634 11.280 113000 713187 57038 11.950 115000 6.750 115000 6.250 115000 712246 57038 *** 713349 57038 1 *** I> 713054 57410 *** 6.250 Lj,00..'.;iJ .3ASO 115000 115100 712813 02038 _,/ 71-2.,n 57o3f( l121H8' 02038 li),A- 9. *****' *****' *****' *****' 308.0 11 . .::ou 1"lSOOO **** "***** ~**** Irr***** **********- ******** **** "***** ~**** Irr***** **********- ******** **** "***** ~***"' 111"***** **********- ******** **** "***** ~***"' Irr***** **********- ******** Q 64.34 10 R -s ,13491---57038-- t***************** ~***************** ~***************** ~***************** "******** Ire•******* "******** Ire******** J 4 X rx 2 3 X BEACH, SANDY X A 444-44-4444 FIR, DOUGLAS B 909-90-9090 SHELL, CELIA X C 303-30-3030 (x ROSE,RED D 505-50-5050 ROSE,RED E 505-50-5050 SCHMIDT, SUSAN F 616-61-6161 SCHMIDT, SUSAN 5 X G 616-61-6161 '- SCHMIDT, SUSAN X H 616-61-6161 X 6 7 8 PINE, PETER I 202 02 2020 .WONEX,-OE-YA -1-23-45 :-~~ · - J TV -R--·-- **** ****"' *****************************- ****' **** **** "'***"' *****************************- ****' **** **** ****"' *****************************- ****' **** **** ****"' *****************************- ****' **** p 10. OOLUMNTOTALS INSTRUCTIONS: Review each entry printed above. Only preprinted TX (Positive Time) entries are a llowal , Type or print in ink. 1. 2. 3. 4. If correct as printed: enter an 'X' in the X column md enter number of hours workal. If a one-time change is required: enter an 'X' in the X cloumn, enter number of hours workal, cross out incorred data and write coned data above. Initial all changes. If a permanent change is required: adjust employee's PAN Fonn (Regular) OR comP,lete a Student Employment Change of Status Form (Studentl. Enter an "X' in the X column, enter number of hours worked, cross ou incorred data and write correct data above. Initial all changes. If an employee should not be paid: DO NOT enter m "X' in the X column. Cross out employee name and rate of pay. Employee will not receive payment for this entry. If employee has terminated, process a PAN From (Regubr) or complete the termination sedion of the Student Eniplo)11!ent Application Form (Student) to delete name from future PayroDT,me Reports. S. DO NOT use this form to report number of hours worked on an additional account. Complete a handwritten entnoon a blank time ReP!)rt. 6. Add column and paje totals. Do not include rates that have been crossal out. Obtain authonzed si!IJ!alure and deliver to Payroll Division, 350 Administration Bldg. in a SEALED envelope. • • • Employee Data Base records indicate a partial pay period for this employee. 1"0TALNO. HOURS (ADDBOXBS P,Q,I\NDll) All.OWABLE EARNINGS TYPE FOR SlUDENT EMPLOYEES sru - Student hourly earnings l'N.U - ~tudent PJUJect pay (do not enter hours) S l'U - Student Jiourly overtime ( enter no. of hours worked, do not change rate of pay) All.OWABLE EARNINGS TYPE FOR LABOR EMPLOYEES 1"0TALRATBOPPAY (FROMBOXS) NO. OF "X" LINBS nDSPAGB REG - OTP - regular hourly earnings regular hourly overtime ( enter no. of hours worked, do not change rate of pay) ~ ~ 9 o::;aJw;:;z::;n;:"-- 5.~Lt~ ,-,. &:'. b:I 0 ~ b:I ~ trj C/) ::t1 trj trj H ' - ' trj & , .... .... O' rt V1 V1 I t::i ,---- ~ ~ ~ ~ -----.... DEPARTMENT ROOM NUMBER BLDG SCHED NO. PAGE NO. MICHIGAN STATE UNIVERSITY LABOR PAYROLL TIME REPORT FILE NAME: LBRTIME.WK1 PRINT ON BLUE PAPER EMPLOYEE NAME/SOC NO TRAN PAY END EARN I NO. OP I EARN I NO. OP CODE DATE TYPE HOURS TYPE HpURS JOB CLASS ACCT NO DEPT NO COMMENTS USE THIS FORM TO: A: Repat number of hours worked by an emplo)'Oe not Included on the prlDted thne report. (Use Tran Code TIC forcurrent pay period hours) B: Charge an addickmal accountoumber(s) durhig this pay period. (Use Tran C.ode.) If change b to be permanent, adjust employee's PAN Fom1 and submit to Personnel Resou1ee Systems. C: Report hours worked but not reported lo a prior pay period. (Use Tran Code LX for Late Pay.) D: Repr pay period. (Use Tran Code TIC.) - - - - - - - - - -- - - - -- - - - - - - - - - -~TOTAL NO. HOURS I (ADDBOXESQANDll) theatrical stage employee's earnings. ~ - - -- I ALLOWABLE EARNINGS TYPES REG - regular hourly earnings OTP - regular hourly overtime ( enter no. of hours worked and the normal hourly rate of pay.) TSE - TSO - theatrical stage overtime (enter no. of hours worked and the normal hourly rate of pay.) CTO - CT overtime (enter the no. of hours worked and n.ormal hourly rate of pay.) SOT - salary overtime (enter no. of hours worked and normal hourly rate of pay.) RTH - retroactive pay mcrease (enter no. of hours worked and amount of increase in Rate of Pay.) SHD - shift differenllal (enter amount of differential/hr. in Rate of Pay.) INC - overtime increment enter no. of hrs. worked and the differ/hr in rate of pay) CT, APSA - overtime increment enter no. of hrs worked and the differ r in rate o 11 i:.-..--..-...-: :.....--.......-YT:: ............... REPOR._.._..........Tlm AB:............,..E 1585 999 ::::~E TOTAL RATE OP PAY (PROM BOX S) NO. OP COMPLETED LINES THIS PAGE I trj I . I~ I REPR~l!Sl!N"l'S x~1'Run s~TATE:s~NT. I ~ rt V, :>< A\y OR ZE S I A DA PHONE INSTRUcnONS: Type or print ID Ink. 1. Enter depannent name and address. 2. Complete an entry Une for each employee using soclal security number as I.D. Two oaruings typos may be used on one llue if both bavetbe same Tran Code and Rate of Pay. If an empk,yoe b to be pakl fr< ::," t-'• .... CJ" tt VI V1 . I :;i:: Stock Order I 140-2730 ( ( ( ( ( APPROVAL FOR OVERTIME HOURS FOR NON-EXEMPT EMPLOYEES MICHIGAN STATE UNIVERSITY Exhibit 55-I NAME OF EMPLOYEE SOCIAL SECURITY DATE(S) OVERTIME WILL BE INCURRED ESTIMATED NUMBER OF OVERTIME HOURS COMPENSATION FOR OVERTIME PAY TIME OFF REASON FOR OVERTIME SIGNATURE SIGNATURE RECORD OF OVERTIME UNIT ADMINISTRATOR OR SUPERVISOR EMPLOYEE MON TUES WED THUR FRI SAT SUN TOTAL DATE OVERTIME HOURS COMPENSATION TIME OFF (INDICATE DATES AND HOURS) PAY (INDICATE DATE PAID AND HOURS) INSTRUCTIONS: 1. EACH DEPARTMENT IS RESPONSIBLE FOR MAINTAINING A RECORD OF OVERTIME HOURS EARNED AND WHEN AND HOW COMPENSATED. THIS RECORD MUST BE RETAINED FOR 3 YEARS. 2. OVERTIME MUST BE APPROVED IN ADVANCE BY UNIT ADMINISTRATOR, OR SUPERVISOR ON A WEEKLY BASIS ENDING WITH SUNDAY. 3. COMPLETE A SEPARATE FORM FOR EACH EMPLOYEE, INCLUDING STUDENT EMPLOYEES. 4. OVERTIME HOURS MUST BE RECORDED DAILY. S. COMPENSATION FOR OVERTIME SHOULD BE DETERMINED BY THE SUPERVISOR OR UNIT ADMINISTRATOR. 6. WHEN AN EMPLOYEE IS TO BE PAID FOR OVERTIME HOURS, ENTER THE APPROPRIATE INFORMATION ON THE PAYROLL TIME SHEET AND SUBMIT WITH THE NEXT REGULAR Bl-WEEKLY PAYROLL. FOR "NON-EXEMPT" EMPLOYEES, REPORT APPROPRIATELY IF SHIFT DIFFERENTIAL AND/OR HIGHER RATED JOB PAY APPLIES. 7. EMPLOYEES SHOULD SIGN THIS FORM TO INDICATE TIIAT IBEY UNDERSTAND HOW COMPENSATION WILL BE GIVEN. MSU IS AN AFFIRMATIVE ACTION/EQUAL OPPORTUNITY INSTITUTION FILE NAME: OVRTMSHT.WKl ON GOPHER .,,-- ~ . ~ . "'- DEPT AR TM ENT ROOM NUMBER BLDG MICHIGAN STATE UNIVERSITY ADDITIONAL PAYMENTS FORM EMPLOYEE NAME/SOC NO PAY END DATE EARN I NO.OF TYPE HOURS I RATEOFPAY JOB CLASS ACCT NO DEPT NO COMMENTS USE THIS FORM TO REPORT ADDITIONAL TYPES OF PAYMENTS NOT REPORTED ON TIME REPORTS. INSTRUCTIONS: A. Enter Department Name and Address. B. Complete an entry line for each payment. In the PAY END DATE column, enter the pay period end date to which the pi):ment applies. Enter an EARN TYPE from the list at the right. It is necessary to enter NO. OF HOURS for the SHF earmngs type only. All others must have a lump sum a mount submitted in the RATE OF PAY column. C. Cross out all unused lines. D. Add column and page to1als. Obtain authorired signature. Send to appropriate offices for additional approval if necessary. Form will be forwarded to the Payroll Division, 3SO Admin. Bldg. (Program Presenters & On-call Academic Employees) MIS - Miscellaneous MSC - Miscellaneous OLO - Faculty Overload OVA - Overseas Living Allowance OVI - Overseas Increment PAR - Prizes and Awards SHF - Shift Differential - Sala TOTAL NO. HOURS (PROMBOXQ) TOTAL RATE. OF PAY (PROMBOXS) NO. OF COMPLETED LINl!.S THIS PAGE tt:l ~ ::r' I-'• O' I-'• rt VI VI l L, AtrrHORIZED SIGNATURE DATE PHONE# MICHIGAN STATE UNIVERSITY SPECIAL PAYMENT AUTHORIZATION FORM Exhibit 55-K EMPLOYEE NAME EMPLOYING DEPARTMENT SOCIALSECURI1Y NUMBER COMMON UNIT CODE DEPARThfENTFOR WHICH SERVICE WAS PERFORMED ACCOUNTTOBECHARGED DA TE(S) WORK WAS PERFORMED AMOUNT TO BE PAID (SHOW CALCULATION) LUMPSUMPAYMENT: $ HOURLY PAYMENT: OR NO. OF HOURS* ____ X HOURLY RATE$ ____ = TOTAL GROSS$ ___ __ _ •ENTER NUMBER OF ACTUAL HOURS WORKED. OR OVERTIME PAYMENT: NO. OF HOURS* - - - X 15 X HOURLY RATE$ - - - - = TOTAL GROSS$ --------1 •ENTER NUMBER OF ACTUAL HOURS WORKED OVER 40 HOURS. EARNTYPE DESCRIPTION EARN1YPE DESCRIPTION ~r~ SPECIAL PROJECT PAY VPO VACATION PAYOFF HRP HIGHER-RATED JOB PAY MISCELLANEOUS MIS OTHER REASON FOR PAYMENT: j DEPAR I MEN rAL Au rnoRtZA noN HA.NDDR.AWN•=••cHEGKJ•'•ItE·o=···11:eSTEn•• . ... .=::. : .: : .. ::= ... . : .; .:·. : ... ·= .. \ ..... ..: . .. i.· .:·· . ... . •: ·:· .... ·:=> . . / .. =. .. ·.,. :. !APO AP 12 & ABOVE OVERTIME !SOT (STRAIGHT TIME) SALARY OVERTIME (TIME AND A HALF) !REG ADDITIONAL PAY (LESS1HAN40HRSWK) IDAIE .• ·.=·• .• ·.E.·. ·. s. =....... OR : •. ,. N.·.·.,. ·. Y •.o.•=•· .••.••. : .••.• • .. •• .• •.·c·· s2s.·.1.o.·.· .... o.• ...••.••. FE ....•.•..•.....•. E .·.··>·········:·· TRANSACTION INPUT 008 PAYEND DATE EARN TYPE NO.OF HOURS RATE OFPAY JOB CLASS ACCT NO. DEPT NO. I_I_I_I I I 1_1_1_._I 1_1_1_1_._I 1_1_1_1_1_1_1 I_I_I-U_I_LI 1_1_1_1_1_1 1. ENTER APPROPRIATE LABOR/SALARYPAYEND DATE. 2. ENTER EARN TYPE, NUMBER OF HOURS, RATE AND ACCOUNT NUMBER FROM ABOVE. 3. OBTAIN DEPARTMENTAL AUTIIORIZATION AND FORWARD TO HUMAN RESOURCE SYSTEMS, 110 NISBET BUILDING. HUMAN RESOURCE USE ONLY EMPLOYEE RATE'SAl.ARY: PERCENT EMPLOYED: APPROVAL: I TERM DATE: I TITLE: I RETIREMENTDATE: ' DATE: ( ( ( ( ( ( MICHIGAN STATE UNIVERSITY STUDENT DIRECT DEPOSIT AUTHORIZATION EXHIBIT 55-L NAME: Las~ Fini Middle SOCIAL SECURITY NO. •• COMPLETE IBIS SECTION FOR NEW DIRECT DEPOSIT OR CHANGE OF FINANCIAL INSTITUTION [ ] Check if this is a change in financial institution I authorize Michigan State University to deposit the net amount of my regular payroll check to the account number indicated below: Financial Institution: (Please check only one). Type of Account: (Please check only one) ( COMMUNITY FIRST MICHIGAN NATIONAL BANK MSU CREDIT UNION Checking Savings Account Number - Including dashes WITH DIRECT DEPOSIT, I AUTHORIZE MICHIGAN STATE UNIVERSITY TO INITIATE CREDIT ENTRIES AND TO INITIATE, IF NECESSARY, DEBIT ENTRIES AND ADJUSTMENTS FOR ANY CREDIT ENTRIES IN ERROR TO MY ACCOUNT. S1GNA1URE DATE YOU MUST ATTACH A DEPOSIT TICKET OR A VOIDED CHECK TO THIS DIRECT DEPOSIT AUTHORIZATION ··.u COMPLETETHISSECTlotftFYQUWISHTO OISC:ONTtNUE OIRECT OEPO:SIT SERVICE ·. . . . . . ·.. . .................................................... . i ;ish,;; di..iollfu>Uc diieot d~lt or !tty ~;;~II (ht.I< io: . . . . . . . . . . . . . . . '' : $i@;t;:NR:tt :.··· DIRECT DEPOSIT RULES AND DEADLINES STUDENT EMPLOYEES (81-WEEKL Y) Completed direct deposit forms received in the Payroll Office at least 5 working days prior to a paydate will be effective for that next pay date. ( ·.·:•~f~~ IMPORTANT .. PL.EASE READ THIS SECTION #*w •::· .. .. ........ ...... . . ............... . .. . ......... . .. YOUM:US.TEJEA ••REGISTEREP$TLIIJE.IITJJ.NPHJJVJ51:MJ?L(?'flt9~flT~CJTJ!C>flfZ!tJJIC1N ........ :,,·. AtL~AS.T. $I;Vi~.f1. DAY~ 13¢:fQ~E: E:JJ.CH f!AY:C,A7JE >ORY:OU!f DIREC.'ft'>E#t:,5.1t'4AY · .. : .. BE REVERTEO>TO A (' FORM - - SIGNATURE REQUIRED Unit Administrator Designate Unit Administrator Dean or Assistant Vice Presioent Designate Dean or Assistant Vice President Vice President7Provost ~pproval Office for Personnel Actions (Provost or Personnel Office) Change .of Employme Collection Less tha Collection 90 ormo Collection ables - Collection --ables - · Pirect Pay Educationa Employee P Equipment Equipment: Gifts and Injury Abs Interdepar internal Journal Vo Leave of A Employme System) Leave of A' Employme Mail Servi Material R Permit MSU Bookst Multiple C Non-AcadeJll! Status - Academic - Temporary nt (with ending dates) Advice - Student Receivables - n 90 days past. due Advice - Student Receivables - re days past due Advice - Departmental Receiv- Less than 90 days past due Advice - Departmental Receiv- 90 or more days past due ment Voucher 1 Assistance Request erformance Evaluation Screening Certification - Note P Transfer Notice Grants ence Report tmental Transfers (Various service billings) ucher bsence - Academic - Continuing nt (Tenure System/Job Security - sence - Academic - Temporary t (with ending dates) e Request turn Slip and7or Shipping ,re Special Order. ,eek Voucher · c Personnel Requisition ~ ,r---__ X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X , i X X XI_ X . ~ .~ ~ .j'. - -- ,,...--. ------ SIGNATURE REQUIRED Occupat.ion Official U Overtime P Personnel Rec ormnen da as Resea Fellow Reimbursern Request: fo and/or T Request to Request fo Request fo Service Request fo Request: fo Universi Request: fo Reclassi Request fo Request fo Resale Request fo Request fo Personne Request fo Procedur PositJori Requisi.ti.c Revolving Staff l.D. Student. En FORM - - l Accident Report iversity Travel AuthorizatJonD yroll Cards ction Notice ion for Temporary Appointment ch Associate or Post-Doctoral o e rit Voucher Emergency Medical Examination eatment - Note B Establish a Petty Cash Fund Gasoline and Oil Credit Card Interdepartmental Material or Keys Long-Term Use of Ownership ot y Vehicle Position Classification/ lcation/Reactivation Programming Support Publication of Material tor Retirement - Academic Retirement - Non-Academic - Waiver of Affirmative Action s for Filling Academic - Note C to the Purchasing Department ,!count Request Form Gard loyment-Applicatioh Unit Administrator Designate Unit Administrator Dean or Assistant vice President Designate Dean or Assistant Vice President lice President/Provost Approval Office tor Personnel Actions (Provost or Personnel Office) X X X X X X X X X X X X X X X X X X X X X X I ·1 t X I x: xi I X X .. , X X X X X X I '' A _,,,,._.. .. ~ ~ ( .--., ·" --\ - ~ SIGNATURE REQUIRED FORM or Stud~nt '?r Labor Payroll Cards • Termination of Employment - Aca Continuing Employment (Tenure Job Security System) · Termination of Employment - ' Temporary Employme11t (with ending dates)! Transmitt4l Sheet for Sponsored Reserach and Education Proposals Travel Voucher - Note D I X I I I I I I I I X I I X I X I X I X I X I I I X I · · I X I I I I · X X X .nate Actions! "\ Note A - The required signature for this form depends on the cQst pf the eqµipment to be purch~sed. For equipment costing $1,000 or more, a uqit ijdministrator must sign. _ Fc1r equipme11t costing $5,000 9:r more, a dean or eqqiyalent mqst stgn. For equip m~nt costing $10,000 or more, the Vice Pre~ident for Res~arch and Gr~4qate Studies must sign. · ' Note B - If the unit admini~t~ator is not avidla.b:J.e then a unit aclmiQistra,tor designate may sign. · · Note C - If category "Other'' is utilized for explanation of reason wa,:f..ver is -requested then Provost must 1:tign. · Note D - Unit administrators must have their travel -vouchers signed by their dean or ausistant vice president. Deans mav sign their own travel rei~bursement voucher but must have their Official University Travel #\uthorization form signed by the Provost . ----- ,,,---. ~ ~ ~ ~ ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 68: AUTHORIZED SIGNATURE FORMS I Revised: March 1996 SECTION 68: AUTHORIZED SIGNATURE FORMS I. GENERAL In order to facilitate the monitoring of transactions for properly authorized signatures, an Authorized Departmental Signatures form is used (see exhibit 68-A). The signature form is divided into various authority levels. All authorized signers must be shown at their appropriate level of authority. These levels are described in Section 66 of this manual. The signature forms are based upon the departmental unit. Therefore, a person listed as an authorized signer will be allowed by the Accounting Department to sign for all accounts within that department including general fund, revolving, gift and grant, etc. If a department wishes to maintain more restrictive signature control over specific accounts within their area, they will need to monitor this themselves. The only exception to the department-wide signature form is for agency accounts. These accounts are in the number range 31-3500 to 31-4199. This group of accounts represents non-University funds maintained for groups not affiliated with specific departments. Individual signature cards will continue to be maintained for these accounts to satisfy the fiscal agent responsibilities of the University. II. COMPLETING NEW SIGNATURE FORMS New signature forms will be sent to departments only when complete updates of the Accounting Department's signature file are being done, or upon request of the unit administrator, the dean or the vice president. The signature forms will initially be sent to the appropriate dean or vice president for distribution to departments. When completed, the form should be forwarded back to the dean or vice president for their approval and signature. Access to the signature form should be restricted by the department to ensure that only authorized people are allowed to sign. After the form has been completed, it should be reviewed to determine that all signatures are proper and that everyone is listed at the proper level of authority. After review, the signature form should be sent to the Accounting Department, Room 360 Administration Building. Departments should keep a copy of their Authorized Departmental Signatures form to serve as their record of those individuals who have been authorized to sign accounting transactions. ill. ADDING OR DELETING AUTHORIZED SIGNERS To add an individual as an authorized signer, a letter requesting the addition and a completed Authorized Signature Form Sticker (see exhibit 68-B) should be sent to the Accounting Department, Room 360 Administration Building. This letter should indicate the name and title of the person to be added. The letter must be signed by the unit administrator for that department and the person being added as an authorized signer. If the individual being added is the unit administrator, the letter should be signed by the dean or vice president. The signature form sticker should have the new signer's name typed on the left and their signature on the right. The signature Page 68-1 Michigan State University Manual of Business Procedures, Volume I SECTION 68: AUTHORIZED SIGNATURE FORMS I Revised: March 1996 must be an original; signature stamps will not be accepted. Once the letter and signature form sticker are received in the Accounting Department, the new signer will be authorized. To delete the name of an authorized signer from the signature form, a letter requesting the change and signed following the guidelines above should be sent to the Accounting Department. When the letter is received, the name of the authorized signer will be deleted. ( ( The department copy of the signature form should be updated whenever changes are made to the official signature form in the Accounting Department. ( ( ( Page 68-2 / l ( ( AUTHORIZED DEPARTMENTAL SIGNATURES Exhihit 68-A Department Name - - - - - - - - - - - - - - - - - - - - - - - - Date - - - - - - Major Administrative Unit Mail Code "':ommon Unit Code _______ _ New 0 Revised 0 Typed Name I I I I UNIT ADMINISTRATOR OESIGNATE(Sl Signature Typed Name Signature -····~:· · 1 -· -·.-- ··--- --~..--- ,._,,_ __ I I ---·=.;,,, .-.. ·-· ., .. u,·------- __ . ... . ..._ , .•.• .....- • . • .c. .. • --.-.---....... .. , -~ ·-·•,-.···.-, ___ ,,J · -· ---~ u--~ ~ ~~-- ·-- ,.- I -1 .____, i I ' i I I I i ' I I ! I I i --, i i -1 I - I i i I See back for additional required signatures - - I i ' ! I I Typed Name I Signature Typed Name - .. Signat!Jre . -~ UNIT ADMINISTRATOR Include in this category CHAIRPERSON, DIRECTOR, ASSISTANT OR ASSOCIATE CHAIRPERSON OR DIRECTOR DEAN / ASSISTANT VICE PRESIDENT Include in this category ASSISTANT, OR ASSOCIATE DEAN, OR ASSISTANT PROVOST ) r ~' I I v I ! I I I ( ! I I ! --i i \ I I 0-14780 I I ! ' MSU ,s an Affirmatrvl! Acrron t Eau•I Oooorrun,ry lnsr,rutl! PROVOST / VICE PRESIDENT Include in this category ASSOCIATE PROVOST OR VICE PRESIDENT i i I ! i I i T ed Name Si nature T ed Name Si nature Exhibit 68-B ( ( ( AUTHORIZED SIGNATURE FORM STICKERS AUTHORIZED SIGNATURE FORM STICKERS Please refer to Section 68 of the Manual of Business Procedures for the detail procedures to follow in submitting signatures of newly authorized signers to the Accounting Department for addition to Authorized Signature Forms. When using these stickers to effect additions please type the signer name on the left side of an idividual sticker. The newly authorized individual should then sign the right side of the sticker. Detach the sticker and its backing at the perforation . Staple the sticker to the authorization letter. Send to the Ac counting Department as specified in Section 68. Please refer to Section 68 of the Manual of Business Procedures for the detail procedures to follow in submitting signatures of newly authorized signers to the Accounting Department for addition to Authorized Signature Forms. When using these stickers to effect additions please type the signer name on the left side of an idividual sticker. The newly authorized individual should then sign the right side of the sticker. Detach the sticker and its backing at the perforation . Staple the sticker to the authorization letter. Send to the Ac counting Department as specified in Section 68. Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 SECTION 70: TRAVEL REGULATIONS TABLE OF CONTENTS I. GENERAL POLICY ................................................................................................................................ 70-2 A. General Policy ....................................................................... ............................................................ 70-2 B. Eligibility .......................................................................................................................................... 70-2 C. Limitations and Exceptions ............................................................................................................... 70-2 D. University Travel Office ................................................................................................................... 70-3 E. American Express Corporate Card ................................................................................................... 70-3 F. Preferred Travel Agency .................................................................................... ............................... 70-3 II. DOMESTIC TRAVEL .................................................. ..................................................... ...................... 70-4 A. General Information .......................................................................................................................... 70-4 B. Authorization .................................................................................................................................... 70-4 C. Transportation .......................................... ......................................................................................... 70-5 D. Lodging ........................................................................................................................................... 70-10 E. Reimbursement ............................................................................................................................... 70-11 III. LOCAL TRAVEL .................................................................................................................................. 70-14 A. General Information ........................................................................................................................ 70-14 B. Reimbursement ............................................................................................................................... 70-14 IV. FOREIGN TRAVEL .............................................................................................................................. 70-15 A. General Information ........................................................................................................................ 70-15 B. Authorization .................................................................................................................................. 70-15 C. Transportation ................................................................................................................................. 70-15 D. Reimbursement - Computation of Lodging and M&IE Per Diem Amounts .................................. 70-16 E. Travel Vouchers ............................................................................................................. : ................ 70-18 F. Source of Funds for Foreign Travel... .................................................... .. ............. .......................... 70-19 G. All-University Research Funds ..................... .............................................................. ... ................. 70-20 H. Special Foreign Travel Fund (SFTF) .............................................................................................. 70-21 V. OTHER INFORMATION ...................................................................................................................... 70-23 A. Travel Advances ............................................................................................................................. 70-23 B. Travel Vouchers .................................. .............................. .............................................................. 70-28 C. Report of Out-of-State Travel ......................................................................................................... 70-30 D. Insurance ......................................................................................................................................... 70-31 E. Travel under Contract, Gift and Grant Funds ................................................................................. 70-34 VI. LIST OF TRAVEL EXHIBITS .............................................................................................................. 70-35 ( ( ( ( Page 70-1 ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised : March 1996 I. GENERAL POLICY A. General Policy Travel by University personnel should be in support of a specific program of instruction, research or public service, or more general programs of professional improvement or University operations. Decisions regarding the use of travel funds will be made by the individual units of the University. Travel regulations and reimbursement rates apply to all University travel regardless of source of funds. When travel is funded by a grant or contract, the use of travel funds will be governed by the more restrictive of either grant, contract or University policies. B. Eligibility All employees, persons who are invited to the University or who are asked to travel for the University, graduate students and undergraduate students employed by the University or representing the University in intercollegiate athletics, scholastic or music competitions and other sanctioned University events are eligible to travel. Exceptions must be approved in advance by the Office of Planning and Budgets. Aliens traveling on a B-1 type visa may be reimbursed for their travel expenses ( or travel expenses may be made directly on their behalf). Aliens traveling on a B-2 type visa may not have their travel expenses either reimbursed by the University or paid on their behalf. C. Limitations and Exceptions 1. All travel must be authorized or approved in advance of departure. Each traveler must have a separate authorization which includes all funding sources. 2. 3. 4. 5. The administrator responsible for the funds must sign the authorization part of the Travel Voucher in advance of the travel. Foreign travel authorizations must be approved by the Office of Contract and Grant Administration if the travel is funded by a grant or contract under account numbers 61-0000 through 61-9999. Exceptions to the travel regulations must be authorized by the University Travel Office. As a general policy, expenses attributable to spouse travel are not reimbursable. Prior approval for specific trips or a series of trips with the same function must be obtained from the MAU head, the Provost, and the Vice President for Finance and Operations. In order to be approved, these situations must meet the bona fide business criteria provided for by IRS regulations and may result in taxable income. Page 70-2 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised : March 1996 ( ( University personnel returning from foreign or out-of-state travel are required to fill in the Report on Out-of-State Travel portion of the Travel Voucher. Reimbursement is generally limited to actual cost of business related expenses, except for mileage and per diem meals. All meals are limited to those not prepaid in registration or conference fees. 6. 7. 8. Sabbatical leave travel can be approved if a travel plan related to the sabbatical leave assignment is submitted. ( 9. University employees are responsible for travel costs for both domestic and foreign travel and must request reimbursement via the Travel Voucher using original receipts. Airfare for non-University personnel may be prepaid on a Direct Payment Voucher. 10. Conference fees should be paid in advance on a Direct Payment Voucher. This voucher must detail the attendee, date, and location of the conference. Travel Vouchers submitted for conference-related travel must include copies of the conference agenda/materials ( documenting specific items, such as meals, lodging and shuttle included in conference fee). Indicate "no meals included" if applicable. D. University Travel Office The MSU Travel Program is designed to provide improved service to faculty and staff who travel on University business while simultaneously reducing costs. The travel office coordinates the Corporate Card program and works closely with the Preferred Travel Agency. MSU travelers are encouraged to contact the office, located in 370 Administration Building, 353-4882, with questions or concerns about the program. Travelers with questions about travel expense documentation or reimbursement should call 353-4882. E. American Express Corporate Card Faculty and Administrative Professionals who are expected to travel at least once per year on behalf of the University and earn a minimum annual salary of $15,000, are eligible to apply for a Corporate Card. Clerical-Technical employees who have traveled at least twice during the past fiscal year on behalf of the University and would be expected to travel at least twice per year in the future, are eligible to apply for a Corporate Card. Applications are available in the University Travel Office, 370 Administration Building. F. Pref erred Travel Agency Spartan Travel, Inc., has been selected as the Preferred Travel Agency for Michigan State University. While not mandatory, the units are encouraged to use this single agency which can guarantee the lowest available airfare will be offered the traveler. Air Travel Reports are available monthly to assist the University and unit administrators in managing their travel ( ( Page 70-3 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 dollars. The MSU Corporate "pod" is located at 3032 Lake Lansing Road, East Lansing, 353-9898. II. DOMESTIC TRAVEL A. General Information 1. In-state travel is defined to include travel for which the destination is outside the local area but within the state of Michigan. 2. Out-of-state travel is travel for which the destination is outside the state of Michigan but within the United States, including Alaska, Guam, Hawaii, Puerto Rico, the U.S. Virgin Islands, Canada or Mexico. For U.S. government supported projects, Canada and Mexico may or may not be considered foreign travel, as determined by the grant limitations. 3. Student Field Trips - see the Manual of Business Procedures, Section 25. 4. Conference fees should be paid in advance on a Direct Payment Voucher. This voucher must detail the attendee, date, and location of the conference. Travel Vouchers submitted for conference-related travel must include copies of the conference agenda/materials ( documenting specific items, such as meals, lodging and shuttle included in conference fee). Indicate "no meals included" if applicable. B. Authorization 1. 2. 3. Before departure, the travel authorization part of the Travel Voucher should be submitted to and approved by someone administratively senior to the traveler. The form provides evidence that the traveler is on University business and may be critical in the event of an insurance claim, worker's compensation claim or other litigation. The Travel Voucher form does not authorize travel related to Outside Work for Pay. These forms are available from General Stores, stock number 140-2786. If reimbursement is requested, the "Reviewed and Verified" space on the form must be signed by a person responsible for the account being charged. For persons who travel in-state on a regular basis for the same purpose which is within the prescribed scope of their duties or when several related in-state trips are to be made by the same person during a short period of time, it is not necessary to prepare an authorization for each trip. In instances as those noted above, the following procedures are prescribed: a. An authorization form or letter outlining the reasons for and extent of the authorization of the trips should be completed and kept on file in the departmental office before departure to document that the traveler is on University business. Page 70-4 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 b. Whenever reimbursement is requested, the authorization portion of the Travel Voucher must be completed with the appropriate approval. 4. Non-University personnel invited to the University or asked to travel for the University need to have this part of the Travel Voucher filled out before reimbursement is requested. These individuals are not covered by the University Travel Accident Insurance policy (see item V., D. in this section for details). C. Transportation 1. Common Carrier a. When choosing a common carrier, time en route should be a factor. b. Taxi or limousine services incurred in connection with authorized travel by common carrier are reimbursable. Taxi expenses are allowable for travel related to business. For example, taxis between hotel and airport are allowable; taxis from hotel to a restaurant to eat a meal, or taxis for sight-seeing trips are not allowable. c. When travel is by ship or rail, the fare may not exceed the cost of the lowest available airfare. Time en route for the traveler to be away from his/her duties should be measured against travel time by a commercial air carrier. d. e. f. Travel must be at the lowest available airfare unless the travel agency certifies that such classes were not available. Lowest airfare for travel is defined as travel in coach or economy class. First class travel for medical reasons is allowed on an exception basis when a separate written justification is approved by the dean, separately reporting director, or equivalent level or above University official. Employees are not required to accept 100% nonrefundable airfares as a condition for meeting the lowest fares, and refusals to accept flights on which the lowest fares are completely nonrefundable will not be considered as coded refusals for management reporting purposes. Travelers may travel on weekends, utilizing excursion fares, if the cost savings for the fare exceeds the additional lodging and per diem costs. This must be documented on the Travel Voucher. g. University employees are responsible for travel costs for both domestic and foreign travel and must request reimbursement via the travel reimbursement voucher using original receipts. Airfare for non-University personnel may be prepaid on a Direct Payment Voucher. Page 70-5 ( ( ( ( ( ( ( ( ( \ ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 2. Preferred Travel Agency Air Policies a. b. c. d. e. Travelers will be provided the lowest fare within two (2) hours of the requested arrival or departure time. If arrivals within this two hour "window" are not available, an alternative schedule will be offered to provide maximum cost savings with minimum time inconvenience for the traveler. Travelers not accepting the lowest airfare will have such information coded according to their "reasons" for such refusal (see Travel Reporting Codes listed below). The preferred agency will document all lowest airfare offers and refusals in the passenger name record (PNR) for inclusion in the monthly Air Travel Report for the University. University travelers will be offered the lowest airfare on departures from Lansing, Detroit, and Grand Rapids ( or any major commercial airports within 100 miles of their primary office or residence). Refusals to accept flights from other than the nearest airport will not be considered as coded refusals for management control. However, the lower fare will be separately reported to provide information that may be helpful for other planning. If the lowest airfare is capacity controlled and not available at the time of reservation, the travel manager will waitlist the traveler for the flight and will note this waitlist on the invoice/itinerary. The agency will contact the carrier to see if the waitlist has cleared prior to departure, and will advise the traveler. To maintain eligibility for travel advances, reservations may be ticketed no more than 45 days prior to departure, unless recommended by the preferred travel agency. The University Travel Office will be notified by the preferred agency of all recommendations. f. When changes in travel plans require either cancellation or revision of airline tickets, the preferred travel agency is to be notified immediately so that alternate arrangements can be made. Changes to flight reservations while en route, which do not require airfare changes, may be made directly with the participating airline. If a fare change is required, however, the University traveler must use the agency provided toll-free telephone reservations number (printed on the traveler's itinerary) for either domestic or international travel in order to ensure complete travel management reporting. g. Unused tickets should be returned immediately to the travel agency for a possible refund. If no refund is possible, call the University Travel Office for other options. h. When prepaid tickets for non-MSU employees are not picked up at the airport counter, the sponsoring University employee should notify the preferred travel agency within forty-eight ( 48) hours. The preferred travel agency will then Page 70-6 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 request authority to refund the prepared ticket advice (PTA) from the issuing airline and process the refund. Prepaid ticket service charges are NOT refundable from the airline. 1. MSU departments may establish an account with the preferred travel agency for non-MSU persons traveling on behalf of the University. This will enable the department to make the travel arrangements for the traveler and have the tickets delivered to the MSU department office. The department can send the tickets directly to the non-MSU person by using overnight delivery services (for available services call University Stores at 355-1700). j . Monthly Air Travel Reports from the preferred travel agency are forwarded to unit administrators to analyze travel costs for their unit. Travel Reporting Codes are listed on these reports as information for the unit administrator to analyze lost savings and as information to the Travel Office in determining needs of the travelers. These codes are as follows : TRAVEL REPORTING CODES Lowest fare not used due to purchase requirements A. Non-air ticket B. . Lowest fare not used due to airport preference C. Lowest fare not used due to time restrictions D. Lowest fare not used due to travel policy exemption E. H. Lowest fare not available in seat inventory M. Lowest fare not used due to personal preference U. Business travel combined with personal travel V. X. Y. Z. Ticket exchange Ticket refunded Lowest published fare used Special rate fare used 10. List contact fare used 20. List other special fare used 30. List travel policy exemption 40. List restrictive requirements 50. List refusal reason 60. List lowest fare airport 70. Reimburseable, but not an employee 80. Passenger has been waitlisted 90. Passenger accepted extraordinary restriction to promote savings 00. Free-form for unusual or multiple circumstances $$. Dollar amount TT. Time difference (in hours) Page 70-7 ( ( ( ( ( \ ( \ ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS J Revised: March 1996 3. Private Car a. Reimbursement for transportation by private car is generally authorized only: 1) When common carrier services are not available without undue loss oftime. 2) When two or more persons are eligible for similar authorized travel and their riding together would mean a savings to the University. Employees should be encouraged to drive together on authorized travel. 3) When use of a car will permit the traveler to perform his/her duties more effectively. 4) When it will cost the University no more than common carrier, i.e. lowest available discount airfare. The authorizing department should determine the lowest cost alternative by comparing the total cost of mileage, meals and lodging en route to be claimed by the traveler, against the lowest available discount airfare (according to the preferred travel agency). The dollar value of work hours lost while en route should also be factored into the cost of automobile travel. 5) When the use of a private vehicle will not require the traveler to be away from his/her duties for a substantially longer period than travel by common carrier. b. Expenses for gasoline, repairs, towing, etc. are included in the mileage allowance. Expenses for parking, storage, tolls and ferries are separately reimbursable. See Reimbursement Chart (Exhibit 70-A) for one-way mileage. 4. Rented Vehicles a. Under certain circumstances, the use of a rental car may be necessary. The business purpose for use of a rental car must be clearly documented on the travel reimbursement voucher. Justification for the expense of car rental as compared with transport by common carrier must be documented (based on comparable total cost, availability and functionality for the intended business use). Many rental car agencies will give a discount or offer "specials" to employees upon presentation of University identification. Rental cars should be mid-size or smaller class when available. 1) The term "common carrier" in this context is intended to mean conveyance such as taxi, limousine, shuttle, courtesy shuttle or commercial airline. Other common carrier such as intra or inter city bus, subway or passenger train are certainly appropriate (and reimbursable) but need not be compared with car rental as viable options. Page 70-8 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 2) Car rental expenses are only reimbursable if necessary to conduct University business and when justified (as in 4.a. above). Travel to/from restaurants to take meals is deemed to be personal rather than business according to the Internal Revenue Service Regulations and the Federal Travel Regulations. Travel for sightseeing or similar purposes is personal. 3) For University business purposes, if ground transportation is only required to travel between the airport and the work site ( e.g. conference location), travelers must inquire into the availability of common carrier before incurring the cost of a rental car. Most airports are adequately serviced by taxi or shuttle. Many hotels also offer courtesy shuttle service for their guests. b. When traveling by rental car, car rental costs and time constraints should be considered. c. d. The Collision Damage Waiver (CDW) or Loss Damage Waiver (LDW) is not reimbursable by the University. Employees have two options for coverage while driving rental automobiles. Their personal automobile insurance policy may include CDW or LDW coverage when renting automobiles or they may utilize the rental agencies under contract with the Big Ten which include this coverage in their rate. Refer to the latest memorandum to Deans, Directors, Chairpersons, referring to the Big Ten contract for rental vehicles for details. While visitors are reimbursed for automobile rentals, they should be encouraged to check their personal coverage or corporate contracts for Loss Damage Waiver and liability coverage to avoid additional costs to MSU. Liability coverage. Personal automotive liability policies normally provide liability coverage while driving another vehicle. The University's liability policy provides excess coverage for the University over any other valid and collectible insurance. Because coverage is provided, the University will not reimburse employees for liability waiver costs. Because of unique laws in foreign countries, complications in settling claims and personal policy restrictions, it is recommended that travelers be instructed to buy back the liability waivers in all areas except the United States and Canada; the University will reimburse for this expense. 5. Preferred Travel Agency Car Rental Policies a. b. Travelers will be offered car rental reservations at discounted corporate or specially-negotiated rates. Rental cars will be confirmed through the preferred travel agency reservation system and confirmation information will be printed on the travel itinerary. The preferred agency will provide the traveler with the name of the rental agency, pick-up date, pick-up city, and confirmation number for the rental. Page 70-9 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 6. University-owned Vehicles a. Travel over 500 miles one way must be approved in advance by the Office of Planning and Budgets. Within the limits of availability and the criteria outlined under Private Car above, University-owned vehicles may be used for any authorized travel. University-owned vehicles may not be used by student clubs, student organizations, non-University groups, or by employees engaged in private consulting. b. Procedures 1) 2) If the vehicle is a departmental vehicle and the trip is local or is short enough so that no request will be made for subsistence, approval for travel may be handled by "signing out" and "signing in" in a record book in the department office. If a request for subsistence will be made, the Travel Voucher form should be completed. If a Motor Pool vehicle is requested, the completed authorization part of the Travel Voucher serves as a vehicle request as well as authorization for the trip. It does not, however, guarantee that a vehicle will be available. Priority decisions with respect to vehicle requests will be made by the Manager of Automotive Services. c. For further information on Motor Pool policies, see Section 245 of the Manual of Business Procedures. 7. Charter Air Service a. Charter air service may be authorized when it reduces travel costs and travel time. This must be documented on the Travel Voucher. b. Reimbursement for private qualified aircraft travel will be made on the basis of personal car mileage or commercial airfare; whichever is less. c. Approved charter/aircraft companies may be used when a preapproved AIR.CRAFT/CHARTER COMPANY QUALIFICATION FORM is on file in the University Travel Office. D. Lodging 1. General Information a. Lodging rooms should be single rate with hotel or motel original receipt. b. If two or more MSU travelers share a room, request individual room receipts, if available. If not, submit the reimbursement vouchers together for processing. Page 70-10 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS l Revised: March 1996 C. d. If the other occupant(s) who shares a room is not an employee, request the single rate be noted on the receipt. If lodging is complimentary (e.g. staying with family, friends, etc.), documentation is required in order to pay per diem. The traveler should indicate date( s) of lodging, address of lodging, and name of lodging provider. 2. Preferred Travel Agency Hotel Policies a. b. Travelers will be offered the lowest rack rates for all lodging reservations. In addition, the preferred travel agency will use corporate, consortium, or University negotiated discounts, where appropriate, in order to obtain any available lower rate for a standard room at a requested property. Travelers not requesting a specific lodging property and travelers who may request a specific property which is not available for their desired travel dates will be offered at least two (2) choices of hotels, by either comparative cost or by requested location (e.g. near airport, convention center, downtown, etc.). C. When obtaining lodging reservations for the University traveler, the preferred travel agency will provide the traveler with the hotel address, telephone number, per diem rate, and reservation confirmation number. d. University travelers will be offered VIP Traveler Profile Forms in order to notify the preferred travel agency of travel preferences. The preferred travel agency will then be required to maintain all information, including travelers' hotel preferences, in a computer-stored personal account record (PAR). e. f. Room guarantees and deposits, not required by hotel policy, will only be made at the request of the University traveler and will be the responsibility of the traveler. The University will not be liable for any financial arrangements made for individual travelers. Cancellations for lodging reservations will be the responsibility of the traveler. For their own protection when canceling guaranteed reservations, the traveler should make note of the name of the person through whom the cancellation was made. E. Reimbursement 1. Travel reimbursements will be based on travel by the usual direct route for the authorized mode of travel. If the traveler plans to use a less direct route or more expensive mode of travel than authorized, bearing the extra costs him/herself, these plans should be noted on a separate sheet attached to the Travel Voucher (Stores stock number 140-2786). Additional cost resulting from stops for personal reasons will not be reimbursed. Page 70-11 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 2. Claims for reimbursement of expenses incurred with the use of University vehicles must be supported by receipts. 3. Original receipts and original ticket stubs are required for reimbursement of all travel expenses except as noted on the Reimbursement Chart (see Exhibit 70-A). 4. The University does not reimburse for meals taken while not in overnight travel status - travel to an out-of-town meeting and return on the same day. 5. The following persons are eligible for reimbursement: ·• a. b. Employees of the University. Persons who are invited to the University (for lectures, consulting, recruiting, etc.) or who are asked to travel for the University. Meals and lodging furnished to guests in the local area and charged to University accounts must be furnished by on-campus facilities when available. c. Graduate students. University general funds may not be used for travel to collect data primarily for theses and/or dissertations. d. Undergraduate students employed by the University or representing the University in intercollegiate athletics, scholastic or music competitions and other sanctioned University events. 6. Rates of Reimbursement See Reimbursement Chart (see Exhibit 70-A) for rates ofreimbursement and listing of receipts required. The unit administrator may authorize an amount less than full reimbursement. 7. Reimbursement for Nonrefundable Air Tickets When changes in travel plans require cancellation or revision of airline tickets, the reason for the change must be documented on the voucher. a. b. If an employee is unable to travel because of illness on the dates originally ticketed, or if an employee had an illness within his/her immediate family (spouse or children) on the dates originally ticketed, the employee is eligible for departmental reimbursement. If an employee had a death in his/her family on the dates originally ticketed, MSU will follow the Human Resource Policies and Procedures Funeral Policy to determine whether the employee is eligible for departmental reimbursement. Page 70-12 ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised : March 1996 C. If the Unit Administrator requests the employee to be performing other duties on the dates originally ticketed, the employee is eligible for departmental reimbursement. d. When the scheduled MSU reimbursed trip is not taken, the nonrefundable airline ticket coupons still have a "value" and should not be discarded. Call the University Travel Office for procedures to follow to apply this value to future reimbursed travel. 8. Reimbursement for Tips a. Tips for taxi or limousine service (not to exceed 10% of cost) are reimbursable. ( ( b. C. d. e. Tips for business meals are reimbursable up to 20% of the meal cost. A restaurant receipt must be provided. Documentation must include the name(s) and business affiliation(s) of business guests (for whom the meal was purchased) and the business purpose of the meal expense. Tips for individual meals are not separately reimbursable; these tips are provided for as a part of meal per diem. ( Tips for lodging limited to $2 per occupancy (not per night) are reimbursable. Tips and fees for personal baggage handling are not reimbursable except as specified in item d. directly above. Tips and fees for baggage handling of excess accompanied business baggage (referred to hereafter as "excess business baggage") are separately reimbursable as follows: 1) 2) For the purpose of this policy, "business baggage" is defined as non personal, project materials such as computers, equipment, manuals, reports, office supplies, etc. "Excess business baggage" is defined as business baggage in excess of the weight, size, or number of pieces that is carried free by transportation companies. Currently, the airlines will permit up to two pieces of checked baggage at no additional charge. "Business baggage" transported as "excess business baggage" necessitates the purchase of a separate airline ticket for its transport. The amount reimbursable for baggage handling tips is actual out-of-pocket cost limited to $1 per bag or box of "excess business baggage." Reimbursable tips for "oversize business baggage" is limited to actual out of-pocket cost limited to $3 per box or trunk per handling. ("Oversize business baggage" is defined as "business baggage" in excess of the weight or size that is carried free by transportation companies.) Handling is reasonably anticipated at each link between origin and destination requiring the traveler to personally transfer the baggage. Page 70-13 i \ ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS l Revised: March 1996 3) 4) "Excess business baggage" must be documented (content/business purpose) if related transportation cost or tip expense is submitted for reimbursement. In addition, "oversize business baggage" must be separately documented when reimbursement related to its transportation/handling is requested. For Federally-sponsored project activities, some granting agencies require prior written approval for the expense of transporting "excess business baggage" and the associated tips and handling fees. If required, such prior written approval must be on file in the Office of Contract and Grant Administration. Ill. LOCAL TRAVEL A. General Information Local travel is defined as travel within the home community of the traveler's place of employment, exclusive of on-campus travel. When University business requires an employee or University representative to travel extensively in the local area, and a University vehicle is unavailable for such travel, reimbursement for expenses related to local travel may be authorized. Departments must keep (on file) memorandum(s) approved by the department head that documents the responsibilities of employees eligible for local travel. The memorandum(s) will serve as the authorization until revised or canceled. B. Reimbursement 1. 2. On-campus travel is not reimbursable. Local travel consistent with the criteria noted above may be reimbursed as follows: a. Transportation. Reimbursement will be based upon the University mileage rate. Sufficient detail should be documented on the voucher to support mileage being reimbursed. b. Meals. Reimbursement will not be made for meals taken in the local area except when attendance at a meal is necessary for participation in a conference or meeting. Business reasons for the exception must be stated and receipts are · required in all instances. c. Lodging. Reimbursement will not be made for lodging in the local area. However, employees whose home offices are elsewhere in the state are eligible for reimbursement for meals and lodging in the East Lansing area. On-campus facilities must be used when available. Page 70-14 ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 3. Reimbursement for local travel will continue to be made by submission of a travel voucher. As a guideline, travel vouchers for local travel should be submitted quarterly or when expenses total a minimum of $25.00. IV. FOREIGN TRAVEL A. General Information 1. 2. Foreign travel includes travel for which the destination is outside the United States. The United States is defined to include Alaska, Hawaii, Puerto Rico, Guam, the U.S. Virgin Islands, Canada and Mexico. For travel supported by contracts and grants, the funding agreement must be examined for the definition of foreign travel. Travel from the point of origin and return is considered part of foreign travel. 3. MSU employees traveling overseas on University business must provide receipts for all currency exchange transactions. If receipts are unavailable, the traveler must certify in writing that all funds exchanged have been accounted for and business expense receipts presented must equal the amount received in local currency. 4. University employees are responsible for travel costs for both domestic and foreign travel and must request reimbursement via the Travel Voucher using original receipts. Airfare for non-University personnel may be prepaid on a Direct Payment Voucher. 5. Conference fees should be paid in advance on a Direct Payment Voucher. This voucher must detail the attendee, date, and location of the conference. Travel Vouchers submitted for conference-related travel must include copies of the conference agenda/materials ( documenting specific items, such as meals, lodging and shuttle included in conference fee). Indicate "no meals" if applicable. B. Authorization Authorization forms and policies for foreign travel are the same as in Domestic Travel. In addition, foreign travel authorization forms must be approved by the Dean or Vice President. Any foreign travel to be charged to contracts or grants under account numbers 61-0000 through 61-9999 must be approved by the Office of Contract and Grant Administration. C. Transportation 1. 2. Grants, cooperative agreements, and contracts supported by the U.S. Government require that travel be on American Flag carriers by the most direct and expeditious route and at less than first class rates. Travel must be at the lowest available airfare unless the travel agency certifies such classes were not available. Lowest airfare for travel is defined as travel in coach or Page 70-15 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised : March 1996 . re~-fv, okrl economy. Airfare costs in excess of the lowest available commercial dtscomrt airfare (such as business class) may be selected for continuing flights exceeding five (5) hours to destinations outside the contiguous United States. This exception requires written justification and documentation of the cost benefit with specific prior approval by the dean, separately reporting director, or equivalent level or above University official. ( ( ( ( 3. When travel is by ship, the fare may not exceed the cost of the lowest available airfare as authorized by the most direct and expeditious route. Per diem is not payable on board ship where meals and lodging are included in the fare. 4. When travel is by rail, the fare may not exceed the lowest available fare and most direct, expeditious route. D. Reimbursement - Computation of Lodging and M&IE Per Diem Amounts 1. Reimbursement for lodging and subsistence will be made on a "lodgings-plus per diem system" in accordance with the U.S. Department of State rates. Per diem rates include a maximum amount for lodging expenses and a fixed allowance for meals and incidental expenses (M&IE). Per diem is the maximum daily allowance. Foreign countries (and localities within those countries) are assigned a daily rate by the U.S. Department of State. The rates are subject to their review and change every month. Rate information is available in the Office of Contract and Grant Administration, University Travel Office, and the Office of International Studies and Programs. 2. Lodging includes expenses for overnight sleeping facilities; baths; personal use of the room during daytime; and service charges for fans, air conditioners, heaters and fires furnished in the room when such charges are not included in the room rate. The term "lodging" does not include accommodations on airplanes, trains, or steamers. Rather, these expenses are classified as transportation. 3. Actual lodging expenses (single occupancy) are reimbursed up to the published maximum. DETAILED RECEIPTS FOR LODGING MUST BE SECURED TO VERIFY LODGING EXPENDITURES. Any foreign currency exchange rate used in computing the amount of lodging expense to be reimbursed should be noted on the travel reimbursement voucher. 4. M&IE includes all charges for meals and related tips and taxes (specifically excluded are alcoholic beverage and entertainment expenses, and any expenses incurred for other persons); all fees and tips to wait staff, porters, baggage handlers, bell staff, hotel maids, dining room stewards and others on vessels and hotel servants in foreign countries; telegrams and telephone calls reserving hotel accommodations; laundry; cleaning and pressing of clothing; and transportation between places of lodging or business and places where meals are taken. While baggage handling tips for personal baggage are included in M&IE and are not separately reimbursable, baggage handling tips for "excess business baggage" may be reimbursable. Consult item II., E. , 8., e. above for details. Page 70-16 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS l Revised: March 1996 5. M&IE is computed on a daily basis with the day divided into four quarters. They are: 12:01 a.m. to 6:00 a.m., 6:01 a.m. to noon, 12:01 p.m. to 6:00 p.m., and 6:01 p.m. to midnight. (A quarter day, although reflected here as beginning one minute after the hour, technically begins one second after the stated hour.) Times of departure and arrival must be listed in order to compute the allowable amount of M&IE per diem. Prorating M&IE rate for partial days: When computing the M&IE per diem for a partial day, the calendar day (12:01 a.m. to midnight) is used as the basis. For each quarter day (or fraction thereof) that an employee is in travel status, one fourth of the applicable M&IE rate is allowable. 6. The applicable maximum per diem rate for each calendar day of travel is determined by the travel status and location of the employee at 12:00 midnight and whether or not lodging is required. a. Day travel assignment begins: If lodging is required, the maximum per diem is the actual lodging cost incurred (limited by the maximum lodging allowance prescribed by the Federal government for the location of the lodging) plus the applicable M&IE rate prescribed for the location of the lodging prorated as provided in paragraph D., 5. above. The proration ofM&IE per diem commences as of the beginning of the quarter day in which the traveler leaves home. If lodging is not required, the per diem allowable is the destination M&IE prorated consistent with paragraph D., 5. above. NOTE: If a domestic layover is required upon departure, lodging and per diem reimbursement will be based upon the University policy and procedure for domestic travel. b. Travel days in-country ( either en route or at a duty location): If lodging is required, the maximum per diem is the actual lodging cost incurred (limited by the maximum lodging allowance prescribed by the Federal government for the location of the lodging) plus the applicable M&IE rate prescribed for the location of the lodging. If lodging is not required, the maximum per diem is the applicable M&IE rate prescribed for the duty location, or the destination rate if the traveler is en route to a new duty location. c. Day of return from travel assignment: If lodging is required, the maximum per diem is the actual lodging cost incurred (limited by the maximum lodging allowance prescribed by the Federal government for the location of the lodging) plus the applicable M&IE rate prescribed for the location of the lodging. If lodging is not required, the maximum per diem is the M&IE rate applicable to the preceding calendar day prorated as provided in paragraph D., 5. above. The Page 70-17 ( ( ( ( ( ( ( ( ( \ ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 proration of M&IE terminates as of the end of the quarter day in which the traveler arrives home. NOTE: If a domestic layover is required upon return, lodging and per diem reimbursement will be based upon the University policy and procedure for domestic travel. 7. When lodging is furnished at no cost to the employee, the maximum per diem rate is the M&IE rate for the locality where the no cost lodging is taken. When lodging cost is paid directly by the University, the combined lodging cost plus the M&IE amount cannot exceed the published U.S. Department of State total daily maximum rate for the locality. 8. When meals are furnished without charge, the M&IE claim should be reduced by an amount commensurate with the relative proportion that meal represents to the daily M&IE per diem allowance. The proportions are: Breakfast Lunch Dinner Full Day 18% 26% 56% 100% 9. If a staff member travels by an indirect route for personal reasons, per diem will normally be paid only for the time it would take to travel by the most direct route. 10. Sample work sheets are provided (see Exhibits 70-F and 70-G) to use in computing and scheduling international travel expenses for per diem, lodging and other expenses. Use of these work sheets is not mandatory but may be useful in determining the correct travel reimbursement amounts. These work sheets do not replace the travel reimbursement voucher which must be properly completed in order to obtain reimbursement for travel expenses. Work sheets may be copied from Exhibits 70-F and 70-G. E. Travel Vouchers 1. 2. 3. An international travel scenario is included, with completed forms, to illustrate the computation of per diem and lodging expense reimbursement claims (see Exhibits 70-H, 70-I, and 70-J). NOTE: If more than one account number is to be charged and if specific travel expenses must be charged to a particular account, the various costs claimed should be marked, e.g. using an asterisk, to indicate the appropriate account. In case of indirect routing for personal reasons, the extra transportation costs will be at the traveler's expense and the additional time should be charged as vacation. All original airline passenger receipts, accompanied by an invoice from the travel agency showing the amount actually paid for the ticket, and any unused flight coupons, must be attached to the Travel Voucher. For travelers purchasing directly from the Page 70-18 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 airlines, a copy of the traveler's monthly credit card statement will suffice in lieu of the travel agency invoice. Tickets and coupons are necessary to provide audit documentation. Itemized original receipts for lodging must also be attached to the travel voucher, along with any documentation available for verifying expenses. The U.S. dollar equivalent for expenses claimed should be listed on the Travel Voucher with a notation of the foreign currency exchange rate used. 4. 5. 6. Taxi expenses are allowable for travel related to business. For example, taxis between hotel and airport are allowable; taxis from hotel to a restaurant to eat a meal or taxis for sight-seeing trips are not allowable. Dates and times of departure and arrival should be listed across from the amount claimed for per diem. This is necessary to establish the correct quarter-day allocation. In order to expedite the processing of Travel Vouchers, the actual lodging expenses (see item D., 1. above) should be highlighted on the lodging receipt. Other incidental expenses charged to the room are not considered lodging expenses. If actual lodging expenses exceed the published maximum, travelers should not claim the excess. F. Source of Funds for Foreign Travel 1. 2. 3. 4. 5. 6. Travel related to overseas projects of the University. Such travel is authorized, arranged and supported through the Office of International Studies and Programs. Travel by faculty members to participate as officers in international organizations. Applications for support from this fund should be addressed to the Dean oflnternational Studies and Programs. Travel supported by the International Centers and Institutes. The International Centers and Institutes may support a limited amount of foreign travel if it is essential to their operation. Travel to participate in international meetings or to do research in foreign areas. Applications for support from this fund should be addressed to the Dean of International Studies and Programs. Travel supported by contracts, gifts or grants from outside agencies. Reimbursement may be made for necessary foreign travel from contract, gift or grant funds provided that the agreements by which the University has accepted the funds cover such travel and that such travel does not interfere with the performance of the normal duties of the traveler. Travel supported by All-University Research grants. Foreign travel may be supported by an All-University Research project to the extent that foreign travel was included in the project application and approved by the All-University Research Committee. Page 70-19 ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised : March 1996 7. Travel supported by cost-of-education allowances. With justification, the cost-of education allowance which has been allocated to a college or department may be used to support foreign travel by faculty or graduate students. Cost-of-education allowances are usually designated for underwriting costs and improving the quality of graduate education rather than for the benefit of an individual. They should not be used for foreign travel unless the unit has sufficient funds to meet other more urgent needs related to graduate programs. 8. Travel related to teaching courses in foreign areas. Such courses are normally in one of the following categories: a. Courses supported by outside agencies. Travel related to such courses is essentially the same as travel supported by gifts, grants or contracts. b. MSU courses taught overseas: 1) 2) 3) If the revenues from off-campus credit courses in foreign areas are credited to the general fund, the corresponding expenditures for travel and teaching may be charged to the general fund. If the revenues from off-campus courses in foreign areas are credited to a revolving fund, as is normally the case for non-credit offerings, the corresponding expenditures must be carried by the revolving fund. "Courses abroad" taught by MSU faculty primarily for MSU students. If the students, or an outside agency, underwrite the cost of transporting the course to a foreign area and providing the necessary physical facilities, the regular salary of the instructor may be paid from the general fund. In addition, the University may provide operational funds to the extent that such funds would have been required had the course been taught on campus. The net cost to the University should not be greater than if the course were taught on campus. 9. Travel by persons invited to the University or asked to travel for the University may be supported by the general fund or other appropriate funds. Meals and lodging furnished to such guests while in the local area and charged to University accounts must be furnished by on-campus facilities, if available. G. All-University Research Funds 1. 2. Funds made available under the All-University Research grants may be used to include foreign travel subject to the administration of such funds as indicated below. Faculty wishing to use All-University Research funds to cover travel costs will be expected to apply, in addition, for such international funds as may be available from off-campus sources such as foundations and government agencies. Page 70-20 ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 3. 4. The application for international travel funds which is to be supported by an All University Research grant should include information on points to which the individual will travel and the research which will be conducted at each point. Reimbursement will be limited to round-trip tourist fare, for MSU faculty members only, and for most direct routing, unless exceptions are made by the dean. In many instances there will be insufficient funds under All-University Research grants to cover the total transportation cost. The balance, additional travel costs, as well as other costs, are to be borne by the faculty member or other approved sources. The All-University Research Project involving international travel is to be carefully screened by the respective unit administrator and the dean of the college before submission of the application to the Vice President for Research Development and Graduate Studies. With the approval of the Office of Research Development and Graduate Studies, the grant will be given a project number and an account number, which should be noted on the travel application request. H. Special Foreign Travel Fund (SFTF) 1. Purposes - The SFTF is meant to: a. b. c. Fund faculty participation in international congresses, meetings, and performances, or showings held outside of the United States. Supplement departmental and/or college funds available to faculty. Serve to equalize MSU units' ability to support international travel by their faculty. 2. Policies Governing the SFTF a. All MSU faculty are eligible for SFTF support. However, higher priority will be given to faculty appointed in the tenure system. b. An individual may not receive more than one SFTF award within a 24-month period. c. SFTF support is for faculty attendance at international congresses, meetings, performances and showings held outside the United States. d. Normally, SFTF support may be used for air transportation expenses from Lansing only. It cannot be used for per diem and related meeting costs. e. The SFTF is intended to be a source of last resort. Applicants are thus urged to first explore and secure support from other sources whenever possible, such as departmental or college funds; NSF or NIH grant monies, other grant monies, foundations, and/or personal resources. Page 70-21 ( ( ( ( ( ( { ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 f. The SFTF is intended to be supplemental in nature. Normally, departments and colleges must match part or all of the SFTF grant made to a faculty member. Grant funds dedicated to travel costs can be used for matching SFTF grants. Only funds allocated to offset travel costs will be considered as being matching monies; that is, funds allocated for conference fees and subsistence costs cannot be used to match SFTF grants. g. SFTF support may not be sought for retroactive reimbursement of travel expenses. h. i. j . k. I. If two or more faculty members from the same department or major academic unit apply for support to attend the same meeting, the maximum award will generally be no more than 120% of the full round trip cost for one person, to be split among the individuals in a manner recommended by the relevant unit administrator. Complete applications will be reviewed three times each calendar year: in February, June and October. The deadlines for submitting completed applications are: February 1, June 1, and October 1. The review and rating committee will review applications by the 15th of each of the applicable months. Applicants will be notified as to the decision made by the last day of each of these applicable months. A SFTF review committee will review eligible applications. This committee consists of the Dean of International Studies and Programs, or designee, one other Dean, a representative of the Provost's Office and a representative of the Vice President for Research and Graduate Studies. The Dean of International Studies and Programs, or designee, will use the advice of the review committee to make final decisions on award recipients and levels of funding. The Dean oflnternational Studies and Programs, or designee, will notify applicants, their Chairpersons or Directors, and Deans of the decisions made and provide information on procedures for using the award to those who received them. m . Individuals who receive a SFTF award are required to submit a brief report of their travel and international meeting experience on returning to MSU. 3. Procedures a. Interested faculty should obtain an application and guidelines from the Office of the Dean, International Studies and Programs. SFTF applicants must provide evidence of an invitation to present a competitive paper, keynote address, juried artistic exhibition, or performance in a major recital hall. Applicants anticipating receiving evidence of this kind but lacking it at the application deadline are encouraged to apply and submit the letter as soon as it is received. In such cases, reimbursement is conditioned on the submission of the letter of invitation. Page 70-22 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 b. c. d. The application should be completed and signed by the applicant, the chair, and the dean. The original and four copies of the completed application and all attachments should be submitted to the Dean of International Studies and Programs by the appropriate deadline. Applications are reviewed three times each year. The three deadlines for submitting applications are: February 1, June 1, and October 1. Unless dictated by early deadlines for responding to meeting organizers, applications for SFTF support should be submitted as follows: ( ( 1) Applications for meetings in March through August should be submitted by the February 1 deadline; 2) Applications for meetings in July through December should be submitted by the June 1 deadline; and 3) Applications for meetings in November through April should be submitted ( by the October 1 deadline. V. OTHERINFORMATION A. Travel Advances 1. General Information Regular Faculty, Academic staff and Administrative Professionals of Michigan State University who are expected to travel annually on behalf of the University and earn a salary of more than $15,000 are eligible to be considered for an American Express Corporate Card. Clerical-Technical employees who earn a minimum annual salary of $15,000, have traveled at least twice during the past fiscal year on behalf of the University and would be expected to travel at least twice per year in the future are eligible to apply for a corporate card. Use of this corporate card by the employee will eliminate the need for most travel advances. Information on how to obtain a card may be received from the Travel Office, 370 Administration Building, 353-4882. Travel advances cannot be obtained by one person to cover multiple individuals' expenses. No advance will be issued to cover conference registration fees or hotel deposit fees. Conference fees may be paid by Direct Payment Voucher (see item l.,C.,10. above). No advance will be issued for stipends, honorariums or consulting fees. ( ( Page 70-23 ( ( ( ( l ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 2. Graduate Students and Employees Not Eligible for a Corporate Card a. b. C. Graduate students and all employees not eligible for the American Express Corporate Card are eligible for a travel advance. The minimum amount allowed for a travel advance for eligible travelers is $350. A lesser amount can be obtained ONLY if reimbursable expenses on the Travel Voucher will be $350 or more. If the travel authorization section of the Travel Voucher limits reimbursement on expenditures to less than $350, the traveler is not eligible for a travel advance. Accounts are monitored for misuse of the $350 minimum. Misuse will result in loss of the privilege of obtaining travel advances. The minimum amount for a graduate student is $50. No advance (domestic or international) will be issued to a traveler more than 30 calendar days prior to the departure date on the Travel Voucher in order to comply with IRS regulations. In cases where transportation reservations are made through the "preferred travel agency" and payment is required more than 30 days in advance of the trip to insure that the reservations are at the lowest possible fare, an exception to the 30-day limit will be granted with prior approval of the Travel Office. d. The amount of each advance is to be determined by the unit administrator. The advance is to cover reimbursable travel costs and should not exceed estimated expenditures. Any limitations on the reimbursement amount must be set by the unit prior to issuance of an advance. e. No advance will be made for travel to be charged against an agency account (account numbers 31-3500 through 31-4999). f. When a trip is canceled, for any reason, the travel advance must be repaid immediately. If the trip is rescheduled, a new Travel Voucher and advance must be issued. Failure to promptly repay the advance upon trip cancellation will be considered misuse and grounds for cancellation of travel advance privileges. g. NO ADVANCE WILL BE ISSUED TO A TRAVELER HAVING AN EXISTING PAST DUE ADVANCE. FURTHERMORE, ANY TRAVELER WHO HAS HAD THEIR AMERICAN EXPRESS CORPORA TE CARD REVOKED WILL NOT BE ELIGIBLE FOR AN ADVANCE. 3. Undergraduate Students and Non-MSU Personnel Eligibility a. Undergraduate students on approved travel are not eligible for travel advances. An exception is made when a faculty or staff member is willing to be responsible for the advance. The minimum amount for an advance for an undergraduate student is $50. The student must be registered for the current semester. The faculty or staff member must accompany the student to the University Travel office and request the exception. For more information see item 5., d. below. Page 70-24 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 ( b. Non-Michigan State University personnel (visiting professors, retirees, visiting research associates, community volunteers, etc.) on approved travel are eligible for advances when reimbursable travel expenses are expected to exceed $350 and the request is for at least $350. The nonemployee must pick up the advance in person. When the person is not available to pick up the advance, a faculty or staff member may request an advance in their name for the nonemployee. The faculty or staff member will be held responsible for the repayment of the advance. A jointly payable check to the non-MSU person and the staff member will be issued. In all cases in which an advance is not repaid and becomes uncollectible, the unit administrator's signature guarantees repayment from departmental funds. Delinquent advances may be reported to a credit bureau and assigned to an external agency for collection. c. Independent contractors conducting business with Michigan State University are not eligible for travel advances. 4. Employees Who are Eligible for a Corporate Card a. Travel advances will be issued to employees who are eligible for the American Express Corporate Card to cover airfare only, when it exceeds $350, under the following two conditions: 1) 2) If an airline reservation is made 45 days or less prior to the departure date of the trip and the resultant charge for the airfare to the employee's corporate card requires repayment prior to reimbursement, then the traveler may request a travel advance. If the "preferred travel agency" acknowledges a need to make an airline reservation more than 45 days prior to the departure date of the trip and the resultant charge for the airfare to the employee's corporate card requires repayment prior to reimbursement, then the traveler may request a travel advance. Under both conditions, the traveler is required to bring the original, approved Travel Voucher and the American Express Corporate Card statement to the Travel Office, 370 Administration Bldg., for approval. No advance will be made more than 20 days after the traveler's return date. For travelers who receive a corporate card statement under these conditions prior to making the trip, advances will be given to avoid delinquency. b. If the authorized travel is international and it can reasonably be assumed that dependence on the American Express Corporate Card will not meet the traveler's needs, then a request for a travel advance may be made. MSU travelers on extended foreign travel who do not expect to return home before the American Express Corporate Card bill is received will be eligible for a travel advance. A travel advance may be obtained no more than 7 days prior to departure. The Page 70-25 ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 ( ( ( ( ( minimum advance, based on estimated reimbursable non-transportation expenses, is $350. C. If the employee is eligible and has applied for the American Express Corporate Card and the card has not yet been received, a minimum advance of$350 may be requested and will be treated as described under item V.,A.,2.,b above. 5. Obtaining an Advance a. b. c. d. Travel advances may be obtained by presenting the signed original (white) and goldenrod copies of the Travel Voucher with the authorization section completed to the Travel Advance Section of the University Travel Office, 370 Administration Building. A valid student ID card or Faculty/Staff ID, along with a pictured ID is required. Office hours are 8:15 a.m. to 4:15 p.m. Monday through Friday, phone 353-4882. Graduate assistants also need to present appointment papers. The social security number or student number of the traveler is required on the authorization part of the Travel Voucher. Faculty, staff or graduate students requesting an advance must do so in person. No third-party advances will be issued unless the traveler is away from the East Lansing area through the departure date. In this case, the advance will be issued as a check made payable to the traveler only and will require their endorsement prior to deposit. A non-interest bearing promissory note will be issued for each advance by the Travel Advance Section. This note specifies the repayment date. When the traveler is away from the East Lansing area and requests an additional advance, the original authorization must be presented again to the Travel Advance Section and signed for the employee by the unit administrator. If an advance is requested for approved undergraduate student travel, the authorization part of the Travel Voucher must be prepared in the name of the student(s) and a faculty or staff member responsible for the student(s). The promissory note will be issued to the faculty or staff member who may then cash it and distribute it to the student(s). The faculty or staff member will be held responsible for the repayment of the advance. e. Advances may be received in either of the following two ways: 1) Cash - the promissory note may be exchanged for cash in the Cashier's Office. If exchange of the note is done by a person other than the traveler, it will be issued by check only, made payable to the traveler. 2) Check - the promissory note for any amount over $200 may be exchanged for a cashier's check in the Cashier's Office. This check may be made co payable to a third party when, for example, it is to be delivered to a travel agency. Page 70-26 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 6. Repayment of an Advance a. All travel advances are due no later than 30 days after the date the trip is completed (return date). Due dates may be extended for an additional 30 days upon approval of a written request submitted to the Travel Advance Section prior to the original due date. Failure to promptly repay a travel advance may result in the traveler incurring taxable income for the outstanding amount. Repayment of the unpaid advance will remain an obligation of the traveler. b. c. If a travel advance is not paid by the due date, the amount will be deducted from the employee's payroll or stipend check. If payroll or stipend deductions are required to repay_ a traveler's advance, loss of the travel advance privilege will result. The unit administrator's signature guarantees repayment of a travel advance from departmental funds if the appropriate vouchers are not submitted. The advance will remain an obligation of the traveler until the completed Travel Voucher is submitted. d. Payments may be made in person in the Cashier's Office, 110 Administration Building, or by mail to the University Travel Office, 370 Administration Building. 7. Graduate Fellow Advance a. A Graduate Fellow advance is available for graduate students going overseas to collect data for their doctoral dissertations under grants and contracts administered by MSU. In general, the period of travel is usually six months to one year. The advance will provide operating funds for such items as travel expenses, data collection expenses, assistant fees, clerical assistance, etc., whose costs are reimbursable under grants or contracts. The amount of the advance will normally be equal to three months estimated reimbursable expenditures where it is possible to mail replenishment vouchers back to MSU campus. The repayment date of the advance will be 30 days after the return to campus. In cases where a Fellow extends his/her travel en route to campus, the advance will be due 45 days from the departure date from the research location. b. Requests for the advance should be in letter form addressed to the Director of Contract and Grant Administration. The letter should contain the following information: 1) Name and social security number of the Graduate Fellow 2) Dates of departure and return 3) Research location 4) Grant or contract account, account name, account number 5) Amount of estimated expenditures per month by expenditure type 6) Amount of advance requested Page 70-27 ( ( \ ( ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 7) Requested payment date 8) Signature of unit administrator c. After approval, the advance may be obtained from the University Travel Office by the Graduate Fellow. B. Travel Vouchers 1. Voucher Forms a. b. C. If reimbursement is requested, travel expense claims should be itemized in the expense reimbursement section of the Travel Voucher form obtainable from General Stores, stock number 140-2786. Each traveler must submit a separate Travel Voucher for his/her own expenses unless the travel is team travel. Travel Vouchers must be typed and all copies submitted according to instructions printed on the reverse side of the pink copy of the Travel Voucher form. The complete name and address of the payee must be included. If the payee is on campus, the address must conform to requirements established by the Campus Mail Service. 2 . Preparation of Vouchers a. b. c. Travel Vouchers for reimbursement are to be submitted to the Travel Office within 30 days after return from a trip. Additionally, Travel Vouchers should be submitted for reimbursement within the fiscal year to which they relate when practicable. If more than one account number is to be charged, the various costs claimed should be marked, e.g. using an asterisk, to indicate the appropriate account. The expense reimbursement section of the Travel Voucher must show detailed itemization of the travel and the type and cost of the accommodations used. If claiming expenses for business guests, give name( s) of person( s ), position( s) and specific business purpose. d. Meal per diem will be paid only if the business trip includes an overnight stay. If an overnight stay has been required and documented, and the traveler was in travel status during an entire day, the meal per diem may be lumped together for the three meals and claimed as one amount for the entire day. For one business trip, per diem is also reimbursable for partial travel days which bracket an overnight stay. For such partial days, the per diem attributable to individual meal periods ( e.g. BR, LU or DI) should be itemized on the travel reimbursement voucher. Page 70-28 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 e. Tips for taxi or limousine service (not to exceed 10% of cost) should be listed on the left side of the voucher with other transportation expenses and labeled accordingly ( e.g. Tips -- taxi). Each payment of a taxi/limousine tip should be listed adjacent to the expense for the taxi/limousine transportation. Other permissible tips should be listed on the right side of the voucher with other subsistence and miscellaneous expenditures. f. Original ticket receipts (travel agency invoices also required for international travel), unused flight coupons, and other original receipts are to be stapled to the original Travel Voucher. g. Refer to the Reimbursement Chart (see Exhibit 70-A) for reimbursement rates. ( ( ( h. 1. j. k. l. If the traveler's reimbursable expenses were limited to an amount less than actual, this limit amount should be clearly noted in the travel authorization section and below the "Total Claim" space of the voucher and labeled as "Limit." The final total and the signatures of the traveler and the persons approving the claim should be on the FIRST page of the Travel Voucher. If the traveler is not an employee of the University, write "Non-MSU" in the signature block of the voucher. C Travel Vouchers and the applicable receipts are forwarded to the Travel Office, 370 Administration Building, 353-4882. The Travel Office audits all Travel Vouchers. If a travel advance related to a Travel Voucher being processed has not yet been repaid, the Travel Advance Section will deduct the amount owed and refund the difference or bill for the balance due. After audit, the Travel Office forwards the voucher to Accounting for verification of authorized signatures and correctness of account numbers. Accounting prepares a check and inserts the check number on the voucher. ( m. The Travel Voucher is distributed as follows: White Goldenrod Yellow Pink Blue Accounting Retained by the Travel Advance Office when a travel advance is issued. After audit, this copy is sent to the Office of Planning and Budgets. Retained by the originating department for their records. Sent to payee with check. n. The check is mailed to the payee at the address indicated on the voucher. ( Page 70-29 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 o. Weekly Voucher Check Summary Report. Each week the Accounting Department distributes a report which summarizes, by account number, all checks written for that week. For each check, the summary report indicates the payee name, check number, pay date, type of voucher, account number and object code charged and the amount. C. Report of Out-of-State Travel 1. General Policy Employees returning from foreign or out-of-state travel, either with or without reimbursement, are required to complete this section of the Travel Voucher. 2. Purpose The Report on Out-of-State Travel serves several purposes: a. b. c. It provides the permanent travel records for the Office of Planning and Budgets and the University Archives. It provides the basic data from which the Office of Planning and Budgets compiles the annual report of out-of-state and foreign travel. Each traveler is asked to indicate on the travel report the major purpose for which the trip was undertaken, as follows : 1) Travel in support of professional improvement. This includes attendance at meetings of professional societies, institutes, workshops, training courses, etc. (The traveler may present a paper, or serve on a committee at a national meeting, but the basic purpose of the meetings is professional improvement.) Travel in this category also includes visits to other institutions for the purpose of "keeping up to date" on methods, materials, procedures, policies, etc. 2) Travel in support of instructional programs. This includes travel to plan, coordinate, recruit faculty or secure resources for, or conduct programs of instruction for University students. 3) Travel in support of research. This includes travel to plan, coordinate, secure resources for, or conduct research programs. It also includes attendance at meetings or symposia in which the discussion involves a limited portion of the discipline and is centered primarily around the research interests of the participants. 4) Travel in support of the public service programs of the University. This includes travel to serve as a resource person at meetings of industrial, governmental, educational, grower or lay groups. It includes serving on Page 70-30 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 federal panels, site visits and accreditation visits, and it includes many of the University Outreach and MSU Extension Service programs. 5) Travel in support of administration. This includes travel related primarily to the administrative or supportive functions of the University rather than to the disciplinary programs. 6) Travel in support of intercollegiate competition. This includes travel in support of or in connection with intercollegiate athletic contests, music or art competitions, debates, forensic programs, judging contests or other sanctioned University events. 7) Travel in support of international programs. Travel may be either foreign or domestic, but is concerned with programs designed to improve conditions in foreign countries or to improve relationships with foreign countries. 8) Miscellaneous. Travel not defined in other categories. D. Insurance 1. Insurance on Vehicles a. b. University-owned Vehicles. The University carries bodily injury and property damage insurance to cover the University's liability. Private Vehicles. Drivers of privately-owned vehicles used on University travel are not protected by liability and property damage insurance carried by the University. For their own protection, employees driving private cars should carry insurance in an amount that will cover their legal responsibility. For rental vehicles, refer to item II., C., 4. in this section. Passengers who are employees on authorized travel are covered by the Travel Accident Insurance Policy described below. 2. Travel Accident Insurance a. The University carries a group Travel Accident Insurance Policy which provides for a flat coverage of $50,000 for accidental death or loss of any two members (hand, foot or eye) to anyone while traveling on authorized University business. b. Official University business and approved activities are defined as: 1) Travel in the course of employment. 2) Traveling to professional or technical conferences, seminars, or meetings which are necessary or required in the performance of duties. Travel for Page 70-31 ( C ( ( ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 which reimbursement is authorized shall be covered; however, it is not necessary that reimbursement be authorized for coverage to apply. 3) Traveling in connection with an activity of an organization of which the University is a member, and when such participation is of benefit to the University and the travel has been authorized by the University. 4) Acting as a consultant, within University rules and regulations, for any federal, state or local government, or any private organization, when services rendered are directly related to the employee's primary employment at the University. Private consulting pursuant to the Additional Work for Pay policy is not covered. 5) Working as a part of his/her required duties for another organization at the direction of the University, whether or not his/her travel expense is paid directly by the University. c. Persons or circumstances excluded from coverage are: 1) Employees commuting to and from work, on vacation travel, on sick, sabbatical, terminal leave or leave with or without pay. Sabbatical leave travel with approved travel plans related to sabbatical leave assignment will be covered. 2) Persons who are traveling to the University for job interviews even though reimbursed by the University. 3) Persons whose salaries are paid by other organizations. 4) Employees acting as private consultants. 5) Losses caused by or resulting from a) suicide or intentionally self-inflicted injuries, b) war or losses sustained while in the armed services, c) piloting or serving as a member of the crew of any aircraft. d. Beneficiaries Beneficiaries for Travel Accident coverage are identical to the first of the following University programs in which an employee participates; Group Life Insurance; optional Accident Insurance Protection or TIAA-CREF. An employee may designate in writing and file with the University' s Benefits Office a separate beneficiary statement, if desired. If the employee does not participate in any of the above programs or if there has been no beneficiary designated, payment for loss of life will be made to the employee's estate. A detailed brochure describing the Travel Accident Insurance Policy is available from the Benefits Office. Page 70-32 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised : March 1996 3. Field Trip Insurance The University carries bodily injury and property damage insurance that covers the University's liability if University-owned vehicles are used. Students traveling in privately-owned vehicles are protected only by the insurance carried by the owner of the car and their own personal insurance. 4. Worker's Compensation Insurance Worker's Compensation benefits are in effect to all employees for disability or death as a result of personal injury sustained in the course of their employment for the University. 5. Reporting Accidents a. Notification of immediate supervisor. In all cases of sickness, accident or emergency which occur while traveling for the University, the employee should notify his/her immediate supervisor by telephone or telegraph. If the supervisor cannot be reached, the employee should inform the on-duty University telephone operator (517-355-1855) and have the message forwarded. The University switchboard is open at all times. b. Notification of Police. The driver of an MSU vehicle involved in an accident must immediately report the accident to the Police Department in the enforcement jurisdiction. c. Notification of the Office of Risk Management. The driver of the MSU vehicle or an authorized representative of the department must fill out form No. Z43D0080, "Michigan State University Automobile Accident or Loss Notice Report." See Section 3 5 of this Manual. This form may be found in the glove compartment of each MSU vehicle or obtained from the Office of Risk Management, 372 Administration Building, 355-5022. The Automobile Accident or Loss Notice Report form must be delivered to the Office of Risk Management on the day of the accident or as soon as practicable. Drivers ofMSU vehicles involved in accidents should make every effort to obtain the name, address and telephone number of insurance companies or agents covering the other vehicles involved. ( ( ( \ ( ( d. Accidents involving injuries must be reported at once by telephone to the Office of Risk Management, 355-5022, Monday through Friday or the Department of Public Safety, 355-2221, at all other times. Accidents involving injuries to employees should also be reported to the Worker's Compensation Office, 353- 5394. \ ( 6. Refer to Section 35 of this Manual for further information on insurance. Page 70-33 ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 E. Travel under Contract, Gift and Grant Funds 1. When travel is funded under contract, gift or grant funds, all requests for authorization ' and reimbursement must be in accordance with the regulations of the University, or research grant or contract, whichever is the most restrictive. 2. 3. Travel must be restricted to those who are closely associated with the contract, gift or grant. Unit administrators and deans must make sure that travel authorizations and Travel Vouchers clearly state the relationship of the travel to the contract, gift or grant. Expenditures disallowed for failure to conform to contract gift or grant regulations are charged against departmental or college budgets. Employees whose international travel is funded by the U.S. Agency for International Development (AID) contracts must be covered by Medical Emergency Evacuation insurance through the MEDEX Assistance Program purchased from the vendor specified by AID. This requirement does NOT apply to AID Grants or Cooperative Agreements; employees traveling under these funding instruments are automatically covered by the University's Emergency Medical Evacuation insurance. For AID contract-funded international travel, the following procedure should be followed. At least three weeks prior to departure, an application to enroll in the MED EX Assistance Program should be prepared and sent to the Office of Contract and Grant Administration for approval. The application should include the MSU account number to which the insurance should be charged. (Contracts which require this coverage, allow the expense to be charged to the contract.) Upon approval, Contract and Grant Administration will forward the application to the Office of Risk Management and Insurance for processing. Applications may be obtained from the Office of Risk Management and Insurance (5-5022). Page 70-34 Michigan State University Manual of Business Procedures, Volume I SECTION 70: TRAVEL REGULATIONS I Revised: March 1996 VI. LIST OF TRAVEL EXlllBITS Reimbursement Chart ................................................................................................. 70-A Federal Key Cities - Meal Per Diem Rates .................................................................. 70-B In-State (One-Way) Mileage Chart .............................................................................. 70-C Out-of-State (One-Way) Mileage Chart ...................................................................... 70-D Travel Authorization Form .......................................................................................... 70-E International Travel Work Sheet .................................................................................. 70-F&G International Travel Scenario ....................................................................................... 70-H Completed Travel Voucher/Work Sheets (Foreign) .................................................... 70-I&J ( ( ) ( Page 70-35 MBP Exhibit 70-A http://www.msu.edu/unit/ ctlr/mbp/ ex7 Oa.htm REIMBURSEMENT CHART 8/97 TYPE OF EXPENDITURE REIMBURSEMENT RA TE ORIGINAL RECIPTS REQUIRED Lodging Room At actual cost (single rate) Suite or conference Room Tips At actual cost Once each occupancy not to exceed $2.00 Itemized receipt from hotel or motel (single occupancy) Itemized receipt and statement of its use None Meals-not included in conference fees. Includes tips Full Day Breakfast Lunch Dinner Guest (1 ,2) Transportation Personal car-miles (3) Mileage-vicinity travel Bridge and toll road Driving extra car Lansing airport ( 4) Commercial Carrier Plane, train, bus, ship Taxi Limousine Taxi/Limo Tips University vehicle Rental vehicle (5) Private plane Parking - private or MSU car Other Conference expenses ( 6) Telephone and telegram Travelers checks Miscellaneo us Standard $30.00 maximum 6.00 maximum 8.00 maximum 16.00 maximum Full Reimbursement Federal Key Cities (7) $38.00 maximum 7.00 maximum 10.00 maximum 21.00 maximum Full Reimbursement 31 cents per mile 31 cents per mile Full Reimbursement Split of single car reimbursement 31 cents per mile Lowest round trip fare Lowest possible cost Lowest possible cost 10% of actual fare Gas, repairs and towing (no mileage) Mid-size class rate Lowest of round trip airfare or car mileage Up to $4.50 per day Over $4.50 per day Full reimbursement Actual Cost Actual cost/Intl only Up to $2.50 per day Over $2.50 per day Limited Reimbursment Determined prior for an amount less than anticipated expense ( None None None None Specific business purpose, name of guest(s) and his/her affiliation. Receipts required None Itemized separate from enroute miles None None None Commercial carrier's original receipt (ticket stubs for airfares) None Receipt required None Receipt for payment made Itemized receipt from rental agency None None Itemized receipts Receipts & conference fee detail required Date of call, name, business affi liation and location of person contacted Receipt required Itemize Itemize and receipts Same as listed above (1) MSU staff members who entertain guests may also receive reimbursement in excess of the maximum allowance if (a) entertainment of guests is a part of the approved purpose of the trip, (b) on-campus facilities are used if possible, (c) reimbursement excludes alcoholic beverages, (d) receipts, names and business affiliations of guests are provided, and (e) tips are limited to 20%. (2) In cases involving grants and contracts, the Office of Contract and Grant Administration should be consulted in order to determine whether this expense is reimbursable. (3) Personal car mileage is taken from the McNally Standard Highway Mileage Guide which assumes that travel is to the center of the city to which you are going. If your destination is not located at the center of the city, be sure to report the destination and the mileage difference as vicinity travel on a separate line of your Travel Voucher. Since the University does not reimburse mileage for commuting, mileage must be computed to and from the point of employment. (4) Reimbursement for two round trips to and from the Lansing airport. Reasonable taxi fare is allowed to/from the Lansing airport not to exceed $25.00 each way. (5) CDW/LDW and Liability Waiver costs are not reimbursable. (6) Conference registration fees should be paid in advance on a Direct Payment Voucher. (7) Reimbursement at Federal Key City per diem rates is provided when the lodging purchased is located within the city limits of the key city. For all locations in Canada and Mexico, use $38.00 per diem rate except for select cities where special $45.00 per diem rate applies (see Federal Key Cities listing in this section). l of 1 11/18/97 1 :48 PM FEDERAL KEY CITIES . MEAL PER DIEM RA TES http://www .msu.edu/unit/ctlr/travel/keycity .htm FEDERAL KEY CITIES • MEAL PER DIEM RA TES A. U.S. CITIES $38.00 PER DAY (Breakfast 7.00; Lunch 10.00; Dinner 21.00) ALABAMA Birmingham Huntsville Mobile ALASKA All Locations ARIZONA Phoenix/Scottsdale CALIFORNIA Anaheim Bridgeport Death Valley Fresno Gualala/Point Arena Los Angeles Modesto Monterey Napa Oakland Ontario/ Victorville/Barstow Palm Springs Palo Alto/San Jose Redding Redwood City/ San Mateo Sacramento San Diego San Francisco San Jose San Luis Obispo Santa Barbara Santa Cruz Santa Rosa South Lake Tahoe Tahoe City Yosemite National Pk COLORADO Aspen Boulder Denver Durango Keystone/Silverthorne Telluride Vail CONNECTICUT Bridgeport/Danbury Salisbury DELAWARE Wilmington DISTRICT OF COLUMBIA Washington, D.C. FLORIDA Fort Myers Key West Miami Miami Beach Naples Tampa/St. Petersburg West Palm Beach GEORGIA Atlanta HAWAII All Locations IDAHO Ketchum/Sun Valley ILLINOIS Chicago Rockford INDIANA Indianapolis Carmel KANSAS Kansas City KENTUCKY Covington Louisville LOUISIANA New Orleans MAINE Portland MARYLAND Annapolis Baltimore Columbia Frederick Ocean City MASSACHUSETTS Andover Boston Cambridge/Lowell Hyannis Martha's Vineyard/ Nantucket Quincy MICHIGAN Detroit Mackinac Island Port Huron Troy/Pontiac MINNESOTA Duluth Minneapolis/St. Paul MISSISSIPPI Ridgeland ( ( ( RHODE ISLAND Newport Providence SOUTH CAROLINA Greenville Hilton Head TENNESSEE Nashville TEXAS Austin Dallas/Fort Worth Galveston Houston UTAH Park City Salt Lake City VIRGINIA Alexandria Arlington Charlottesville Chesapeake Fairfax Falls Church Hampton Newport News Norfolk Portsmouth Richmond Virginia Beach Williamsburg Wintergreen WASHINGTON Seattle Spokane Vancouver WISCONSIN Brookfield Wisconsin Dells WYOMING Jackson MISSOURI Kansas City St. Louis NEVADA Incl ine Village Las Vegas Stateline NEW HAMPSHIRE Lebanon/Hanover NEW JERSEY Atlantic City Camden Edison Moorestown Newark Parsippany/Dover Princeton/Trenton NEW MEXICO Albuquerque Santa Fe NEW YORK Albany Buffalo Glens Falls New York City Rochester Saratoga Springs Schenectady White Plains NORTH CAROLINA Charlotte Raleigh/Durham/ Chapel Hill OHIO Akron Cleveland Columbus OREGON Ashland/Medford Lincoln City/Newport Portland PENNSYLVANIA Allentown Chester/Radnor Fort Washington Harrisburg King of Prussia Philadelphia Pittsburgh Valley Forge B. CANADA, GUAM, MEXICO, PUERTO RICO, U.S. VIRGIN ISLANDS (All Locations) $38.00 PER DAY (Breakfast 7.00; Lunch 10.00; Dinner 21.00) C. SPECIAL $45.00 PER DIEM RATE (Breakfast 8.00; Lunch 12.00; Dinner 25.00) for the following cities: CANADA: Edmonton Montreal Ottawa Quebec Toronto Vancouver MEXICO: Cancun Mexico City 1 of2 11 /1 8/97 1:48 PM ( ( ( ( ( Exhibit 70-C IN-STATE (ONE-WAY) MILEAGE CHART Acme Adrian Albion Algonac Allegan Allendale Alma Alpena Ann Arbor Auburn Heights Bad Axe Baldwin Bangor Baraga Battle Creek Bay City Belding Bellaire Benton Harbor Berkley Berrien Springs Bessemer Big Rapids Birmingham Blissfield Bloomfield Hills Boyne City Brighton Bronson Buchanan Cadillac Calumet Caro Carrolton Carson City Cass City Cassopolis Cedar Cedar Springs Centreville Charlevoix Charlotte Chatham Cheboygan Chelsea Chesaning Clare Clarkston Clawson Clear Lake Clinton Clio Coldwater Comstock 175 75 45 158 93 90 53 230 64 74 145 142 ll2 485 51 92 76 205 122 80 138 558 125 83 88 75 209 45 85 141 137 527 105 86 57 123 122 200 88 95 222 23 381 229 61 50 87 77 83 60 74 62 72 74 Constantine Coopersville Corunna Croswell! Crystal Falls Davison Dearborn Decatur DeTour Detroit Dowagiac Drayton Plains Dunbar Exp.Sta. Dundee Durand E. Grand Rapids East Jordan Eaton Rapids Edmore Entrican Escanaba EsseA'Ville Evart Farmington Fennville Fenton Ferndale Flat Rock/UP Flat Rock/Wayne Flint Flushing Fowlerville Frankenmuth Frankfort Fremont Galesburg Gaylord Gladstone Gladwin Graham Exp Sta Grand Blanc Grand Haven Grand Ledge Grand Rapids Grandville Grant Grayling Gull Lake Greenville Hancock Harbor Beach Harbor Springs Harrison Hart llO 86 35 147 474 60 87 103 300 86 131 73 280 89 35 62 208 23 76 76 392 93 ll6 68 ll4 59 78 394 101 51- 55· 27 74 190 ll4 68 180 383 ll7 71 56 99 15 69 74 98 153 64 71 516 164 220 103 144 Hartford Hastings Hidden Lake Higgins Lake Highland Parle/ Kalamazoo County Highland Park/Wayne Hillsdale Holland Holly Holt Homer Houghton Howard City Howell Hubbell Hudson Imlay City Ionia Iron Mountain Iron River Ironwood Ishpeming Ithaca Jackson Jonesville Kalamazoo Kalkaska! Kellogg Bio Sta Kellogg Farm Kellogg Forest Kettunen Ct. Kingsford L'Anse Lake City Exp Stal Lake Linden Lake Odessa Lake Orion Lapeer Laurium Lawton Leslie Litchfield Livonia Lowell Ludington Mackinaw City Mancelona Manchester Manistee Manistique Manton Marcellus Marine City 109 50 64 139 71 84 77 95 67 ll 60 515 102 34 529 71 84 43 448 491 563 426 45 37 ~ 72 76 180 73 73 66 130 443 486 140 531 39 82 71 527 97 24 68 72 61 165 237 194 68 196 333 150 llO 146 Zeeland 88 Airports Capitol City Detroit City Kent County Metropolitan Colleges & Universities Central Michigan Eastern Michigan Grand Valley Michigan, Univ of Northern Michigan Oakland University Saginaw Valley Western Michigan Hospitals Mich Capital Medical Ctr Greenlawn Pennsylvania Sparrow St. Lawrence MDPH Red Cross 10 95 55 ·-88- 65 69 79 62 392 80 71 76 5.5 4.5 4.5 7 8 4.5 ( ( ( l ( Marlette Marquette Marshall Marysville Mason Menominee Middleville Midland Milan Milford Mill Lake Mohawk Monroe Montague Morenci Morrice Mt Clements Mt Pleasant Munising Muskegon Nashville Negaunee New Baltimore New Buffalo I Newaygo Newberry Niles Northport Northville Norway Novi Olivet Onaway Ontonagon Orchard Lake Otsego Ovid Owosso Oxford Parma Paw Paw Perry Petoskey Pinconning Pigeon Plainwell Plymouth Pontiac Port Austin Port Huron Port Sanilac Portland Quincy Ralph Ramsay Reed City Reese 107 406 45 125 14 490 63 89 81 59 59 533 104 124 92 23 95 70 364 107 47 418 105 148 103 314 138 234 67 438 61 34 225 531 73 81 32 31 85 46 92 20 215 114 138 80 71 70 161 119 141 27 77 477 554 139 93 Richmond Rochester Rockford Rogers City Roscommon Russ Forest Saginaw Sandusky Saranac Sault Ste Marie Scottville Sebewaing Shelby Southfield South Haven South Lyon Sparta Spring Arbor Spring Lake Springport St. Charles St. Clair St. Ignace St. Johns St. Joseph St. Louis St. Mary's Lake Stambaugh Standish Stanton Sturgis Sylvan Lake Tawas City Tecumseh Three Oaks Three Rivers Traverse City Troy Tustin Union City Utica Vassar Vicksburg Wakefield Walden Woods Walled Lake Warren Watervliet Wayland Webberville West Branch White Pigeon Whitehall Williamston Wyandotte Yale Ypsilanti 115 80 82 249 155 112 84 126 54 295 171 128 137 71 122 58 85 45 98 36 54 130 244 22 125 53 48 492 125 67 98 70 163 78 154 102 185 86 157 76 85 91 77 550 45 61 85 113 87 21 148 111 124 16 96 108 71 ( \ ( ( ( ( Exhibit 70-D OUT-OF-STATE (ONE-WAY) MILEAGE CHART 737 658 995 827 790 2009 1977 840 2219 2243 2272 2336 1214 1275 1205 783 761 722 635 663 605 1438 1460 1223 1235 790 853 977 1892 ILLINOIS Argonne Batavia Chicago Chicago (O'Hare) Evanston Peoria Springfield Urbana-Champaign INDIANA Evansville Fort Wayne Gary Indianapolis South Bend IOWA Cedar Rapids Des Moines KANSAS Kansas City Topeka Wichita KENTIJCKY Bowling Green Lexington Louisville LOUISIANA Baton Rouge New Orleans MAINE Augusta Caribou MARYLAND Annapolis Baltimore Gaithersburg MASSACHUSETTS Boston MINNESOTA Duluth Minneapolis St. Paul 266 256 217 236 236 353 386 326 429 132 189 259 150 449 533 728 790 922 479 397 367 1107 1081 967 1136 628 609 583 843 706 634 624 MISSISSIE:eI Columbus Jackson MISSOURI Columbia Kansas City Springfield St. Louis MONTANA Helena NEBRASKA Hastings Lincoln Omaha NEVADA Carson City Las Vegas Reno NEW HAMPSHIRE Concord Manchester NEW JERSEY Atlantic City Newark Trenton NEW MEXICO Albuquerque Santa Fe NEWYORK Albany Buffalo New York City Syracuse NORTH CAROLINA Charlotte Greensboro Raleigh Winston-Salem NORTH DAKOTA Bismark Fargo 793 931 599 724 697 485 1719 826 721 667 2134 1969 2110 835 844 737 678 681 1543 1539 680 402 687 545 712 686 762 661 1061 868 ALABAMA Birmingham Huntsville Mobile Montgomery Tuscaloosa ARIZONA Phoenix Tucson ARKANSAS Little Rock CALIFORNIA Los Angeles Sacramento San Diego San Francisco COLORADO Boulder Colorado Springs Denver CONNECTICUT Hartford New Haven Stamford DELAWARE Dores Wilmington DISTRICT OF COLUMBIA Washington, DC FLORIDA Fort Lauderdale Miami Orlando Tampa GEORGIA Atlanta Augusta Savannah IDAHO Boise CANADA Guelph Kitchener Montreal Quebec Toronto COLLEGES& UNIVERSITIES Chicago, Univ of Illinois, Univ of Urbana-Champaign Indiana University Iowa, Univ of Minnesota, Univ of Northwestern Univ Notre Dame Ohio State Univ Penn State Purdue University Wisconsin, Univ of 270 278 707 892 332 216 326 298 418 611 236 134 244 438 235 ~ :f''r UTAH Provo Salt Lake City VERMONT Burlington Montpelier VIRGINIA Norfolk Richmond Roanoke WASHINGTON Olympia Seattle WEST VIRGINIA Charleston Huntington Parkersburg WISCONSIN Green Bay Madison Milwaukee WYOMING Casper Cheyenne 1612 1594 776 811 794 706 630 2327 2285 444 393 376 432 372 315 1338 1160 ( ( ( ( ( ( \ ( OHIO Cincinnati Cleveland Columbus Dayton Toledo OKLAHOMA Oklahoma City Tulsa OREGON Eugene Portland Salem PENNSYLVANIA Harrisburg Philadelphia Pittsburgh State College RHODE ISLAND Newport Providence sourn: CAROLINA Charleston Columbia sourn: DAKOTA Pierre Sioux Falls TENNESSEE Chattanooga Knoxville Memphis Nashville TEXAS Austin Dallas El Paso Fort Wort11 Houston San Antonio 312 239 255 263 118 1002 883 2334 2313 2363 576 671 367 470 855 841 929 820 1020 798 673 567 722 542 1356 1159 1711 1190 1295 1433 I I I I I I I I Date Date I MICHIGAN STATE UNIVERSITY TRAVEL VOUCHER Page~~of~~ TRAVEL AUTHORIZATION This section must be completed prior to departure. See back of pink copy for complete instructions. ACCOUNT TO BE CHARGED Exhibit 70-E ( (Last) (First) (Soc. Sec. or Student#) DEPARTMENT Department Unit Code ADDRESS ACCOUNT NUMBER OBJECT CLASS AMOUNT ( 'Building . One: D Faculty D Staff D Graduate Student D Undergraduate D Other Date of Departure Destination(s): City Date of Return State Country (If foreign travel) Administrative Approvals (Signatures) Travel Reimbursed by: MSU Funds ___ Non-MSU Funds ___ Travel Advance $ ___ None ___ Reimbursement Limited to: ~ ~~roval for use of Motor Pool Vehicle: Yes __ No __ ( JVAL FOR OVERSEAS TRAVEL-DEAN OR VICE PRESIDENT Unit Administrator Unit Administrator I PURPOSE OF TRIP: EXPENSE REIMBURSEMENT Contract and Grant Cashier's Planning and Budgets SUBSISTENCE AND MISCELLANEOUS Br - Breakfast LU - Lunch Di - Dinner Lo. Lodging M - Miscellaneous DATE STARTING POINT DESTINATION Manner of Travel MILEAGE RATE AMOUNT DATE AMOUNT '( ( ( 1 I \ I certify that the expenses claimed herein were necessary and reasonable in carrying out my 1 '-iversity responsibilities and are reimbursable under University policy. I Reviewed and Verified: Contracts and Grants Travel Sub-Total Total Claim Travel Sub-Total $ Subsistence and Misc Sub-Total $ $ $ Traveller's Signature Date Unit Administrator Designate Date "Oort on Out-of-State Travel purpose of trip. (check one only) This section should be completed if travel took place outside of the State of Michigan. 1. D Travel in support of professional improvement 5. D Travel in support of administrative function 2. D Travel in support of instructional program 6. D Travel in support of intercollegiate competition 3. D Travel in support of research program 7. D Travel in support of international programs Accounts Payable Accounting Limit $ 4. D Travel in support of public service program 8. D Miscellaneous travel not covered above Check number Date MSU is an Affirmative Action/Equal Opportunity Institution '-.._..,, . ..__.,,:I TO PREPARE THE __. ,/EL VL......__.,,.iER '----' '----' MICHIGAN STATE UNIVERSITY \._,; TRAVEL VOUCHER Page __ ol __ TRAVEL AUTHORIZATION Thia seclion musl be completed pHor to departure. See back of pink copy lor complete Instructions. ACCOUNT TO BE CHARGED Name (LISI) Department Room/Building Check One: D Faculty Dale ol Departure Oeslination(s): City © (Flrsl) (Soc. Sec. or Sludent I) Unit Code Ds1an D Graduate Sludenl 0 Undergraduate 0011,e, Date ol Rel urn S1a1e Country (if foreign travel) Travel Reimbursed by; MSU Funds __ Non.MSU Funds __ Travel Advanc e$ _ _ None __ Unit Administrator Reimbursement Limited to: Approval for use ot Motor Pool Vehicle; Ye a __ No __ APPROVAL FOA OVERSEAS TRAVEL-DEAN OR VICE PRESIDENT AMOUNT 9 DEPARTMENT ADDRESS ACCOUNT NUMBER QBJECT CLASS I I I I I I I I Administrative App,ovalt (Signatures) ®""·· Dale I Unit Administrator (i4) PURPOSE Of TRIP: EXPENSE REIMBURSEMENT DATE STARTING POINT DESTINATION ' Contract and Grant ~ashler's Planning an~ Budgets SUBSISTENCE AND MISCELLANEOUS Br . Breaklaat LU - Lunch 01 • Dinner Lo · lodging M . Miscellaneous Manner 01 Travel MILEAGE RATE AMOUNT DATE AMOUNT -I':\ \::.I Travel Sub-Total $ I certify that the expenses claimed herein were necessary and reasonable in carrying out my University respon?:)'d are reimbursable under University policy. - UnU Administrator Designate -- Date 1. LI Travel in support of professional improve Travel in support of admfniatratlve function 2. D Travel in support of lnstrucllonal prog m 8 6. Report on Out-of-State Travel Major pUfpose ol lrip. (check one only) This secuon should be completed if travel took place outside ol the Slate ol Miehigan. I Reviewed and .verified: 6 '-""" Travel in support of intercollegiate competition (7 T raveller'a Signature Data Subsistence and Misc Sub-Total Contracts and Grants Travel Sub-Total $ $ Total Claim $ Limit $ Accounts Payable Accounting 3. O Travel in support ot research program . D Travel in support of internalional programs 4. LJ Travel in support of public service program 8. O Miscellaneous travel not covered above Check number Date MSU 1s an Allstmat,re Action/Equal ()pportunursement is requested RUSt be made and docunented in accord with University policy and procedure. See the Marmet of Business Procedures for specific details. Unless excluded by University pol icy, receipts are required for all expenditures. While in international travel status, some expenditures are incorporated in H&IE or lodging and should not be claimed individually. H&IE includes all charges for meals and related tips and taxes (specifically excluded are alcoholic beverages, entertainnent expenses and any expense incurred for other persons); all fees and tips to wait staff, porters, baggage handlers, bell staff , hotel maids, dining room stewards and others on vessels, and hotel servants in foreign cot.ntries; telegrB111S and telephone calls reserving hotel acconnodations; laundry; cleaning and pressing of clothing; and transportation between places of lodging or business and places where meals are taken. Lodging includes expenses for overnight sleeping facilities; baths; personal use of the room during daytime; service charges for fans, air conditioners, heaters and fires furnished in the room when such charges are not included in the room rate. l:rj . :>< o' ::r .... .... rt ...... ? c;) Exhibit 70-H INTERNATIONAL TRAVEL SCENARIO The narrative below presents an international travel scenario that is represented by the completed travel voucher example (see Exhibit 70-1). An example of the completed "International Travel Per Diem and Lodging Reimbursement Work Sheet" is also provided (see Exhibit 70-J). In January, the traveler left on a trip to various British universities to discuss methods of travel reimbursements. She left on January 7 in the third quarter of the day and arrived in London in the second quarter of January 8. She met with auditors from the University of London on the 9th and left for Oxford during the second quarter of January 10th. She remained in Oxford conducting auditing research with auditors from Oxford University until the 14th. Leaving in the second quarter of the day, she traveled to Cambridge to meet with auditors from Cambridge University. She remained in Cambridge until the 18th and left in the third quarter of the day to return to London. On the 19th and 20th, she spoke at a travel auditing conference at the University of London. The conference coordinators paid for her meals on the 19th. She left for the United States on the 21st during the second quarter of the day, arriving in Detroit at 3:40 p.m. and in Lansing at 6:10 p .m. ( ( -·- ( MICHIGAN STATE UNIVERSITY TRAVEL VOUCHER Page_L_ot._2.._ TRAVEL AUTHORIZATION This section must be completed pri or to departure. See back of pink copy for complete instructions. Newhouse (Last) Loismarie (First) 123-45-6789 (Soc. Sec. or Student#) ACCOUNT TO BE CHARGED Exhibit 70-I DEPARTMENT Contt:o]] et: /IJnhi Travel I Department ControllerL:Univ. I:i:::aYel Unit Code Z6200 ADDRESS ( '3uilding 370 Administration Building ., One: D Faculty XJ Staff D Graduate Student D Undergraduate D Other Date of Departure Jan. 7, 1996 Date of Return Jan. 21, 1996 3ZO Admjnjstratioil. Bldg AMOUNT ACCOUNT NUMBER OBJECT CLASS 11-2533 1- 026 I I I I 3335,8Q I I I Destination(s): London. Qxfot:d, Cambt:jdge, IINITED KI~GDOM U? id -~~ /-9-9fi;, Travel Reimbursed by: MSU Funds_X_ Non-MSU Funds __ Travel Advance $ __ None __ Country (i oreign travel) State City Unit Administrator Date Administrative Approval (Signature) Reimbursement Limited to: ' - -,,val for use of Motor Pool Vehicle: Yes __ ~VAL FOR OVERSEAS TRAVEL-DEAN OR VICE PRESIDENT No_L_" 1 rn [µL2A..J Unit Administrator I Date I ' f'l.lflPOSE Visit various British universities to discuss OF TRIP: methods of travel reimbursements. ·:nus fORM DC»ES ~ EXPENSE REIMBURSEMENT ~ ~TRAVEL *LATEDTO:()(ffll(OEWORI< FOR PAY. 1 Contract and Grant Cashier's Planning and Budgets SUBSISTENCE AND MISCELLANEOUS Br . Breakfast LU · Lunch Di - Dinner Lo· Lodging M . Miscellaneous DATE AMOUNT DATE STARTING POINT DESTINATION Manner of Travel MILEAGE RATE AMOUNT 12/17 passport Detroit Limo 75.00 1/7 limo tip LV 2:00 PM 1/7 MSU LV 5:40 PM 1 '-, Detroit r( 1/o ARR 8:00 AM l nndnn Air RT Airline buc::: 1/8 Airnort hotel LV 7:00 AM ARR 8:00 AM 'T nndon 1/10 1/10- 1/U hotel Oxford Oxford Universitv bus trips Train Various LV 7:00 AM ARR 8:00 AM 1/14 Oxford 1/15- 1/17 hotel Cambridge Cambridge Various Universitv LV 1:00 PM ARR 2:00 PM Train h11 c: r..-; nc::: ' I ) Cambridge ~ 1, J.9- 1/20 hotel Train London University Various of London 1/21 hotel airport 1/7 London M&IE ~ 704.00 1/8 London M&IE 8 b 12.02 1/8 London Lo 10.2b 15.33 1/9 M&IE 90.00 London Lo 145.83 7 b 10.52 1/10 Oxford M&IE 18.4b 27.66 1/10 Oxford Lo 1/11- 5 b 7.51 1/13 3 @ Oxford Lo M&IE 70.00 52.62 10.2b 15.33 6 b 9.02 8 b 12.02 bus trips Airline h11c::: Travel Sub-Total $ 40.00 7.50 45.00 90.00 145.83 235.83 70.00 52.62 367.86 I certify that the expenses claimed herein were necessary and reasonable in carrying out my ........ 11-'"ersity responsibilities and are reimbursable under Ur;iiversity policy. ( . 1,-? -,/J/./},;;1,-;;>,t. //f~NJJ,,nJ//d • ~.~~:,r~d.a~erified: t~.l ,_' -.:ja,.l;..._. ~;lj_&J{, ,7l.C Traveller's Signature Date Unit Administrator Designate Date Accounts Payable r ort on Out-of -State Travel ,urpose of trip. (check one only) This section should be completed if travel took place outside of the State of Michigan. 1. D Travel in support of professional improvement 5. D Travel in support of administrative function 2. D Travel in support of instructional program 6. D Travel in support of intercollegiate competition Accounting 3. D Travel in support of research program 7. D Travel in support of international programs · £)A _ 1 ,..,. Subsistence and Misc Sub-Total $ 2372.39 Contracts and Grants Travel Sub-Total $ 963.41 Total Claim $ 3335.80 Limit $ 4. Q Travel i n support of public service program 8. D Miscellaneous travel not covered above Check number Date 140-2786 (RE V. 4-92) MSU is an Affirmati ve Action! Eaual Opportunity lnsiitution MICHIGAN STATE UNIVERSITY TRAVEL VOUCHER Page_2_of~ TRAVEL AUTHORIZATION This sect ion must be completed prior to departure. See back of pink copy for complete instructions. ACCOUNT TO BE CHARGED ( Newhouse (Last) Loismarie (First) Controller/Univ. Travel Department 123-45-6789 (Soc. Sec. or Student#) Unit Code 76200 I \ /Building 370 Administration Bldg. D Graduate Student D Staff ,kOne: D Faculty D Undergraduate D Other Date of Departure Destination(s): City Date of Return State Country (if foreign travel) Travel Reimbursed by: MSU Funds __ Non-MSU Funds __ Travel Advance $ __ None __ Reimbursement Limited to: DEPARTMENT ControllerLUniv. Travel ADDRESS 370 Administration Bldg. ACCOUNT NUMBER OBJECT CLASS AMOUNT 11-2533 I· 026 I I I I I I I Administrative Approval (Signature) ~~~ /-9-9~ Unit Administrator Date · ·oval for use of Motor Pool Vehicle: .CNAL FOR CNERSEAS TRAVEL-DEAN OR VICE PRESIDENT 0 c m ' Yes __ No __ PURPOSE OF TRIP: Unit Administrator Date ~ Contract and Grant I I Cashier's Planning and Budgets SUBSISTENCE AND MISCELLANEOUS Br • Breakfast LU· Lunch Di · Dinner Lo· Lodging M. Miscellaneous TH1S)~M,aC>E$~f~UJff()R~, Tra'V&,:l,i< R~TED-,l'~l)EWOllS'fOA PAY. A' DATE AMOUNT EXPENSE REIMBURSEMENT DATE STARTING POINT DESTINATION Manner of Travel MILEAGE RATE AMOUNT 1/14 Cambridge M&IE LV 10:45 AM ARR 3:40 PM 1/21 London } ''U Detroit Detroit ARR 6:10 PM Lansing Air Limo 1/14 Cambridge Lo 1/15- '75.00 1/17 ~~ ~2c6\ l:i~IE 68.00 am r1 lge 1/18 London M&IE 1/18 ***** ~*********** 'fc*********** ~********* ~***** ********* 1/19 Excha 1ge rate: 1.5035 1/20 1/21 London Lo Meals paid by conf. London Lo M&IE 90.00 London Tn 14"i.R1 London M&IE Maxim 1m per diem rates Lodging M&IE Actual pe ~ diem U.S. $ rates: Lo a2ing equiv. 1/21 Limo tip ( do l 156.00 Oxfor l 161.00 Cambr dge 98.00 90.00 70.00 68.00 97 ti 145.83 35 ti 52.62 55 ti 82.69 Travel Sub-Total $ I certify that the expenses claimed herein were necessary and reasonable in carrying out my '· - •varsity responsibilities and are reimbursable under University policy. I Reviewed and Verified: ( Traveller's Signature Date Unit Administrator Designate Date Accounts Payable I I\ ">Ort on Out-of -State Travel . purpose of trip. (check one only) This section should be completed if travel took place outside of the State of Michigan . 1. D Travel in support of professional improvement 5. D Travel in support of administrative function 2. D Travel in support of instructional program 6. D Travel in support of intercollegiate competition Accounting 3. D Travel in support of research program 7. D Travel in support of international programs Subsistence and Misc Sub-Total Contracts and Grants Travel Sub-Total Total Claim Limit 68.00 82.69 452.07 90.00 145.83 145.83 235.83 90.00 7.50 $ $ $ $ 4. D Travel in support of public service program 8. 0 Miscellaneous travel not covered above Check number Date 140-2786 (REV. 4-92) MSU is an Affirmative Action/Equal Opportunity Institution ,,---_ ------ ---- ~ ----- INTBR.HhTIOHAL TRAVBL PBR DIBM AND LODGING RBIHBURSBMBNT WORK SBBBT TRAVELER'S NAME: loi:5mo..r,e Newhou~ I oAtEs oF TRAVEL: FRot //7 /9~ To ,1 /,d//9~ I PAGE .) OF / ' ' :.•< . .. ·•• am ... !¥- +. 1-Tif-d.~l-t·. '8lt · ··· .... '""'" __ +-·. ... "°·;-· · ... ; ...... ,....~-i1. ... ffl ~ ~ .... _----........ ...., ~ ·.· ·· · .. , i::, ... H&IE .... ··.·. . .. · AM PH ~:~:rr.ro~1~a!:t•:!:1:~:,a:,1tJt~m~:!:.0k1!~1~tit~f}~f:t~~~f i~~s~:~.-~.!~];:~!;~11~~:~!~~r;~mu):.~.f.lr·· travel upon departure and return: domestic layovers: ar)d .max dally per diem allowed when lodrih1g Ii paid direct by Univ orJed govnntr · Lodging cost relrrbi'snnt may not exi:eed Stilte Dept.fah toHli :tecpd reqd), See_H1mUali>f Blisfneilli Procedures .Section 70dor:detallii • . ·.· DATE Ciitliilii DESTINATION ,::g~· I ::6J~~· 12:01· 6:00 6:01· HIONGT TOTAL PER DIEM LODGING AHOONT ·1 X ~ATE E~UIV (FO~GN C~RiiCY) *RECEIPTS REQ 10. USS 1/7 M-SU/i)e/ro~I I Lo/1dor1 1 /p I 1!9_J I Lo/JdotJ~,;,dm l~so l~.s· So ksi~.sl)l 94l.t::OI _ ?7/J· I {LJ/JdZJn I&£ ci1uL I l9o.rel c/7£ ~d. ~01 ol~· Sb I 'A·--; {}_O lorJti.o/1 LOOGiNG . AHOOilT (US h SlATE DEPT LOOGING LIHIT .roliC Mite+ lful'iiifo ALi.iMo . . ·.:-..- .. . ' :¢6--:-'0£ /. ..c:-o.:2,1 J,,,J. -c.:,1 /..r-/ 001· .::.t A. .(} l1s-o~kr'~F3J,.1.,k.00 b ~J'3 '-' .J.J LY'S.a0 1iJCO• ·· ... ,. ;$/._,1,'S:;'iO.::: . • / 1/1~ ///Z 1~J-' l&ur1br,'cke L_LL2x1Jpn 1~d·Sb6.;).~~1~.~c) lo)d-~ I qo.~ I 97.£ 1~91 /~o I /1..'11 I / -.vl - 1- ltso3l1/~:t.3lLSb.at~3:JTf§ I 97:R kso3l-l/so-:-BI /SCR, ~1/:$6-;-".F.:3 I ../0}/ dcr?L w l9~a> I 97f ks2>:3lj/0:-'J31L~~'. ~ 1~~:-c:Pa. - I -- () · 1' I Lo11do_()_~'~:_J - I !.o11don I .u,su __/ j; 1 I - I - kD I - I - LL.//taon I ~ie>·.g;zl ~ . 1. ,Q, .•·a,_ . .. L 7"4" .. I - . . . . I - . 1v1 O"' .1"tlN_.acd'-- 7 II I I I I I I I I I I I I -' - - " ~ ~ U-? Lt e, ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I SECTION 74: INVOICE PROCESSING SYSTEM I Revised: March 1996 SECTION 74: INVOICE PROCESSING SYSTEM I. GENERAL The invoice processing system is used to process payments for all items obtained by purchase order ( excluding purchase order drafts). II. PROCEDURES A. Upon receipt of a vendor invoice, Accounts Payable will audit the invoice and schedule it for payment according to the terms of the purchase order and the invoice. A copy of the invoice and Form CO-IA-19C, Vendor Invoice Confirmation (see exhibit 74-A) will be forwarded to the ordering department, indicating the date scheduled for payment. B. If the invoice received by the Accounts Payable Department offers a prompt payment discount, the usual vendor invoice confirmation procedures may not be feasible due to the limited time available to make the payment. In these cases, special invoice payment notification procedures are followed. 1. 2. If the invoice total is $1 ,000 or less, Accounts Payable will audit the invoice and schedule it for payment according to the terms of the purchase order and the invoice. A copy of the invoice, along with a Vendor Invoice Payment Notice (see exhibit 74-B), will be forwarded to the ordering department indicating the date scheduled for payment. If the invoice total is greater than $1,000, Accounts Payable will audit the invoice, then telephone the ordering department to verify delivery of the material or receipt of the service. If the material or service has been provided according to the terms of the purchase order, Accounts Payable will schedule the invoice for payment according to the terms of the purchase order and the invoice. A copy of the invoice, along with a Vendor Invoice Confirmation, will be forwarded to the ordering department indicating the date scheduled for payment. C. If Accounts Payable determines, through audit, that the invoice submitted by the supplier is at variance with the terms of the University purchase order, a Price Approval (see exhibit 74-C) will be forwarded to the ordering department along with a copy of the relevant invoice. The ordering department should contact the University Purchasing Department within 5 days to resolve the discrepancy noted. D. The ordering department should verify receipt of materials or services covered by the vendor invoice. 1. If the materials or services have been satisfactorily received, the department should retain the invoice copy for their records. No further action is required. The invoice will be paid on the date indicated. Page 74-1 Michigan State University Manual of Business Procedures, Volume I SECTION 74: INVOICE PROCESSING SYSTEM I Revised: March 1996 2. If payment should not be made (damaged goods, incomplete shipment, etc.), the department should make a copy of the invoice for its files and return the invoice and the Vendor Invoice Confirmation form (or Vendor Invoice Payment Notice form if applicable) to Accounts Payable indicating the reason for withholding payment. The department must follow through with the Purchasing Department to obtain the necessary corrections from the vendor. E. Applicable credits and discounts, if any, will be deducted by Accounts Payable prior to processing for payment. F. Any questions concerning this procedure should be directed to Accounts Payable at 353- 2011. ( ( ) ( ( ( Page 74-2 Exhibit 74-A ( ( ( ( ( Dept. Name _____________________ _ Address P.O. No. Auditor _______________________ _ IMPORTANT VENDOR INVOICE CONFIRMATION 1 . Please examine the attached invoice for correctness. If the invoice is CORRECT, no response is required. The Purchasing Department obtains the best payment terms from vendors and the Controller's Office pays vendors based on those terms. Accordingly, the attached invoice is due unless you advise us and will be paid on not to make payment. Please retain the invoice for your records. 2. If the invoice is INCORRECT, please return it IMMEDIATELY to Invoice Audit with this notice. Indicate below the reason(s) why payment should be withheld or which portion of the invoice is proper to pay. 3. If payment date is within four (4) working days please call immediately if payment is to be withheld. 4. Reason for not paying invoice: Accounts Payable 360 Administration Building Phone: 353-2011 DEPARTMENT SIGNATURE DATE DEPARTMENT PHONE C0-1A·19C MSU is an Affirmative Action/Equal Opportunity Institution 0-20031 Exhibit 74-B Dept. N am e - - - - - - - - - - Address ------------- P.O. No. Auditor ------------ IMPORTANT VENDOR INVOICE PAYMENT NOTICE 1. The attached· invoice is due to be paid on - - - - As the payment terms on the purchase order, are "Net" or a prompt · payment discount is offered, AND the invoice total is $1,000.00 or less, payment must be made immediately. Please retain the invoice copy for your records. 2. If the invoice is incorrect, please contact the auditor whose initials appear above by either telephone or memo. Explain fully all problems regarding this invoice. Accounts Payable 360 J, Hannah Administration Building Phone: 353-2011 ( ( ( ( ( ( Exhibit 74-C IMPORTANT VENDOR INVOICE COPY ATIACHED DEPT __ __ ___________ __ _ ADDRESS _____________ ~~~-- PO# __________________ _ AUDITOR __ ~~~~~~~~~~~~~~ This invoice has been reviewed by the above Accounts Payable Auditor and found to be inconsistent with the Purchase Order. It has been sent to the Buyer in Purchasing for instructions on a Price Approval (P.A.) On your copy of the invoice is the Auditor's message . to the Buyer. The Buyer may contact you regarding these questions. Once resolved, the invoice will be returned to the Auditor with instructions. . . . If y'ou have any questions regarding this · a,ction, please contact the Buyer or the Auditor. Please keep this copy of the invoice for your records: No other copy will be sent. Accounts Payable 360 Administration Bldg. 3-2011 ( ( ( ( MSU Manual of Business Procedures: Volume 1 Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75 .htm#I1 I I ( ( ( SECTION 75: VOUCHERS I. DIRECT PAYMENT VOUCHER A. Purpose B. Form C. Preparation D. Restrictions E. Routing II. MULTIPLE CHECK VOUCHER A. Purpose B. Form C. Preparation D. Routing III. REIMBURSEMENT VOUCHER A. Purposes B. Form C. Preparation D. Routing IV. TRAVEL VOUCHER (SEE SECTION 70) V. WEEKLY VOUCHER CHECK SUMMARY VI. SPECIAL HANDLING VII. NONRESIDENT ALIEN PAYEES VIII. EXHIBITS SECTION 75: VOUCHERS I. DIRECT PAYMENT VOUCHER A. Purpose 1. This voucher was designed to simplify payment when a requisition and purchase order are not required because of the nature of the payment. 2. Permissible payments without dollar limitation would include: a. Training seminars provided either on campus or off campus by outside vendors unless the training was included as a part of the negotiated purchase of equipment or software, etc. b. Lecturers, speakers or independent contractors (for further discussion of these payments see Section 76). c. Entertainers. d. Purchase of reprinted articles when the vendor does not require a University purchase order. e. Magazine subscriptions. f. Conference registration fees. 1 of 8 11/18/97 1 :53 PM MSU Manual of Business Procedures: Volume I Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75 .htm#Il ( ( ( g. Payment of conference costs (facility, food service, etc.) where the University is the conference sponsor. This does not include conference expenses for faculty and staff who attend the conference. h. Payment to a supplier for food purchased off campus while not in travel status consistent with the provisions of Section 45 of this Manual. i. Memberships in professional organizations and associations in accordance with University policies outlined in Section 47. j. Refunds. (NOTE: Refunds of $2.00 or less will not be issued.) k. Utility payments for University installations (telephone, gas, electricity). 1. Consultants ( exclusive of engineers and architects). m . Honoraria. n. Prepayment of airfare for non-University travelers (see Section 70). o. Repairs to machinery and equipment not under a purchase order contract or serviceable through Stores Open Orders (section 220, item VI). p. Payment of off-campus lodging expenses for University guests. 3. This voucher does not replace the normal purchasing procedure and must not be used after a purchase order has been issued. B. Form Direct Payment Voucher forms (see exhibit 75-A) may be obtained from Stores, stock order #140-2478 . When departments are using electronic forms, be sure to mark your copies using either a red rubber stamp or red marker with the word "COPY" in the lower right corner of the form. C. Preparation 1. The voucher must be typed by the initiating department, giving the complete name and address of the payee, the department name, account number(s), object code(s) and amount(s) to be charged. Payee tax identification is required for reportable payments (see below). 2. Special preparation is required if the payment is reportable to the Internal Revenue Service. a. If the payment represents rents, royalties, prizes or awards, advertising or compensation for services rendered by a nonemployee (including payment for related parts or materials) or reimbursement of undocumented travel expenses of a nonemployee (individual, sole proprietorship or partnership) the payment must be reported to the Internal Revenue Service on IRS Form 1099 MISC. (See the following paragraph for special case of payments for medical services.) In these instances, the payee's home or personal business address and social security number or federal employer identification number (FEIN) must be shown on the Direct Payment Voucher. 2 of8 11 /1 8/97 1:53 PM MSU Manual of Business Procedures: Volume 1 Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp7 5 .htm#I 1 ( ( ( b. For a sole proprietor or individual, the name of the individual (owner) and their social security number or federal employer identification number (FEIN) must be given. For reportable payments to partnerships, the FEIN is the appropriate tax identification number. For all payees, the business entity classification must also be clearly stated on the voucher (individual, sole proprietor, partnership or corporation). The University generally does not have to report these payments made to corporations. c. Payment for medical services must be reported on IRS Form 1099 MISC for all payees including corporations. For these payments, the payee's FEIN must be provided. d. If the payee is a nonprofit organization, none of the above-listed payments must be reported. If the payee is a nonprofit organization, this disclosure must be made on the Direct Payment Voucher. Documentation of this status can be obtained by having the payee complete an IRS Form W-9, Request for Taxpayer Identification Number and Certification to be submitted with the Direct Payment Voucher. An example of this form is provided in exhibit 75-B which may be copied for departmental use. 3. A Direct Payment Voucher of $25,000 or more must be cosigned by someone administratively higher unless the voucher is signed by a dean or an officer of the University. For personal service payments, see section 76 for further signature authorization requirements. 4. Only one person or company can be paid on a single voucher unless the check is to be made jointly payable. 5. The purpose for payment must be indicated in detail in the body of the voucher and should include dates, where applicable, such as in the case of performers or memberships. 6. All check mailing instructions and wire transfer instructions need to be highlighted in the body of the voucher. For Special Handling of voucher or check, see section VI. 7. Sales tax should not be included in the total payment as the University is sales tax exempt. 8. Any detail, including invoices or contracts explaining the reason for the payment, should be stapled to the original or white copy. 9. If prepaying conference fees, the voucher must detail the attendee, date, and location of the conference. Copies of the original conference materials ( documenting specific items, such as meals included in the conference fee) must accompany any related travel reimbursement voucher. 10. Material to accompany the check, if any, should be attached to the 2nd or blue copy. 11. The voucher must be signed by an authorized signer for the account( s) being charged. D. Restrictions 1. Direct Payment Vouchers cannot be used to pay compensation or honoraria unless the payee meets the criteria of an independent contractor (see Section 76). 2. Direct Payment Vouchers cannot be used to pay enrolled students for services of any kind. Payment must be processed through Payroll. 3. Direct Payment Vouchers cannot be used to award scholarships or grants to 3 of 8 11/18/97 1 :53 PM MSU Manual of Business Procedures: Volume 1 Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75.htm#I l ( ( ( currently-enrolled students. These payments must be channeled through the scholarship authorization process in the Office of Financial Aid. Questions concerning this process should be directed to the Office of Financial Aid at 353-5991 . 4. Additional payments which are prohibited include: a. General Stores stock items. b. Physical plant supplies including paint, plumbing, electrical, heating, ventilating and air conditioning or other building supplies where federal, state, local or University building codes apply. c. Purchase of hazardous materials including cleaning solvents, controlled substances, radioactive materials, weapons and ammunition. d. Recurring payments, such as equipment rentals or leases and standing open orders. e. Reimbursements to University employees, including reimbursement of local meals at off-campus facilities. Reimbursement Vouchers should be used in such instances. f. Maintenance and repairs to machinery and equipment under a Purchase Order contract or serviceable through Stores Open Orders (see section 220). g. Shipping such as Federal Express, etc. Stores Shipping is the central shipping office for all materials being shipped from the University (see section 220). h. Prepayment of airfare for University employees. 5. Questions concerning the propriety of using Direct Payment Vouchers should be addressed to Accounts Payable, 360 Administration Building, telephone 355-0331. E. Routing 1. Departments should retain a copy (pink) and forward the other copies to Accounts Payable for verification and approval. 2. A Direct Payment Voucher charged to a research grant account (account numbers in the range 61-0000 through 61-9999) must be forwarded to the Office of Contract and Grant Administration, 301 Administration Building, for approval. Contract and Grant Administration will forward the voucher to Accounts Payable. 3. A Direct Payment Voucher charged to a general fund salary account should be forwarded to the Office of Planning and Budgets, 321 Administration Building, for approval. 4. After audit, Accounts Payable will forward the voucher to Accounting for payment. 5. Accounting compares the signature on the Direct Payment Voucher to the signature on authorized signature forms. 6. Accounting will assign a voucher check number and prepare the check. 7. The check is mailed directly to the payee with the blue copy. 8. The paid voucher is distributed as follows: Original (white) - Accounting DepartmentF irst Copy (green) - Internal Revenue Service tax reporting file 4 of8 11/18/97 1:53 PM MSU Manual of Business Procedures: Volume 1 Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75 .htm#Il Second Copy (blue) - Payee ll.MULTWLECHECKVOUCHER A. Purpose ( ( This voucher facilitates payments of a common nature to more than one payee ( e.g. fee refunds, payments to conference participants, etc.) and eliminates the need to prepare separate vouchers for each payee. (Note: Refunds of $2.00 or less will not be issued.) B. Form Multiple Check Voucher forms (see exhibit 75-C) may be obtained from Stores, stock order #140-2570. When departments are using electronic forms, be sure to mark your copies using either a red rubber stamp or red marker with the word "COPY" in the lower right comer of the form. C. Preparation 1. The form must be typed by the initiating department giving the complete name and address of each payee, the department name, account number and object code to be charged. If the payee is on campus, the address must conform to requirements established by the Campus Mail Service. If the payments represent compensation to individuals for services performed as independent contractors, the social security number and home address of each payee must be included on the form in order to comply with IRS regulations. See Section 76 for the criteria for independent contractor status. 2. If more than one page is necessary, separate Multiple Check Vouchers must be prepared with the total indicated on each multiple check voucher submitted. 3. Multiple Check Vouchers may only be charged to one account and one object code. 4. Receipts, where applicable (conference receipts, etc.), should be stapled to the top white copy. 5. The Multiple Check Voucher must be signed by an authorized signer. D. Routing 1. The original (white) and the 1st copy (blue) should be forwarded to Accounts Payable (see item D.2 below for Contract and Grant accounts). The initiating department should retain a copy (pink) for their files . 2. Multiple Check Vouchers with charges to research grant accounts (account numbers in the range 61-0000 through 61-9999) must be forwarded to the Office of Contract and Grant Administration, 301 Administration Building, for approval. Contract and Grant Administration will forward the voucher to Accounts Payable. 3. After approval, Accounts Payable will forward the voucher to Accounting for payment. 4. Accounting compares the signature on the multiple check voucher to the signature on authorized signature forms. 5. Accounting will assign voucher check numbers and prepare a check for each payee listed. 6. The checks are mailed directly to the payees. 11/18/97 1 :53 PM ( 5 of8 MSU Manual of Business Procedures: Volume l Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75 .htm#I l 7. The paid voucher is retained in the Accounting Department. III. REIMBURSEMENT VOUCHER ( A. Purposes 1. To reimburse a petty cash fund. 2. To reimburse individuals who use their own funds for legitimate University business purposes. 3. Use of this voucher does not replace the normal purchasing procedure and therefore cannot be used in situations which require a requisition and purchase order. This voucher must not be used for a transaction after a purchase order has been issued - a duplicate payment to the vendor may result. 4. Purchases made by individuals from their own funds have a limited reimbursement of $500 for any one item, receipt or invoice. 5. Reimbursement is limited to material or services obtained directly by the individual making the purchase (such as material picked up from a vendor in the local area). 6. Under no circumstances are purchases made by individuals to be delivered to or through the University's Receiving Department. Purchases delivered in this manner (without a purchase order number) are not readily identifiable and cause severe delivery problems. 7. Items which individuals cannot purchase directly and then seek reimbursement for include: a. General Stores stock items. b. Physical plant supplies including paint, plumbing, electrical, heating, ventilating and air conditioning or other building supplies where federal, state, local or University building codes apply. c. Purchase of hazardous materials including cleaning solvents, controlled substances, radioactive materials, weapons and ammunition. d. Conference registration fees or professional membership dues. These payments should be made directly by using a direct payment voucher. B. Form The three-part Reimbursement Voucher forms (see exhibit 75-D) may be obtained from Stores, stock order #140-2646. When departments are using electronic forms, be sure to mark your copies using either a red rubber stamp or red marker with the word "COPY" in the lower right comer of the form. C. Preparation 1. The form must be typed by the initiating department giving the complete name and address of the payee, the department name, account number(s) and object code(s) to be charged. If the payee is on campus, the address must conform to requirements established by the 6 of 8 11/18/97 1:53 PM MSU Manual of Business Procedures: Volume 1 Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75 .htm#ll ( ( ( ( Campus Mail Service. THE PURPOSE OF THE EXPENDITURE MUST BE NOTED ON THE VOUCHER. 2. Several purchases may be listed on one voucher. A Reimbursement Voucher will not be prepared until the total to be reimbursed exceeds $2.00. 3. An original receipt showing date of purchase and amount of payment should be attached to the voucher for each purchase. If no receipt is available and the amount is less than $25.00, the purchaser's signature is required in the signature column. If no receipt is available for an expenditure greater than $25.00, a memo explaining the purchase and the reason why a receipt is not available must accompany the voucher. This memo must be signed by the purchaser and approved by the chairperson or director of the department. 4. The voucher requires the signature of the person to be reimbursed and the signature of someone administratively senior to the payee who is also an authorized signer for the account(s) charged. It is generally not appropriate for the payee to also authorize their own reimbursement. However, deans and vice presidents may authorize their own reimbursement. 5. MSU employees traveling overseas on University business must provide receipts for all currency exchange transactions. If receipts are unavailable, the employee must certify in writing that all funds exchanged have been accounted for and business expense receipts presented must equal the amount received in local currency. D. Routing 1. Departments should retain a copy (pink) and forward the other copies to Accounts Payable, 360 Administration Building, for verification and approval. 2. A Reimbursement Voucher with charges to research grant accounts (account numbers in the range 61-0000 through 61-9999) must be forwarded to the Office of Contract and Grant Administration, 301 Administration Building, for approval. Contract and Grant Administration will forward the voucher to Accounts Payable. 3. After approval, Accounts Payable will forward the voucher to Accounting for payment. 4. Accounting compares the signature on the reimbursement voucher to the signature on authorized signature forms. 5. Accounting will assign a voucher check number and prepare the check. 6. Checks are mailed directly to the persons to be reimbursed. 7. The paid voucher is distributed as follows: Original (white) - Accounting DepartmentFirst Copy (blue) - Payee IV. TRAVEL VOUCHER (SEE SECTION 70) Travel regulations in general are written in Section 70. These regulations include procedures for use and preparation of Travel Vouchers. V. WEEKLY VOUCHER CHECK SUMMARY Each week the Accounting Department issues a report via lnfopac which summarizes, by account number, all checks written for that week. For each check, the summary report indicates the payee name, check number, pay date, type of voucher, account number and object code charged and the 7 of8 11/18/97 1 :53 PM MSU Manual of Business Procedures: Volume 1 Revised October 1997 http://www.msu.edu/unit/ctlr/mbp/mbp75 .htm#Il amount. VI. SPECIAL HANDLING Departments requesting special handling of their voucher checks are assessed a processing fee of $10 per voucher and must contact Accounts Payable directly. (Multiple check vouchers are charged $10 for the first check and $2 for each additional check.) Special handling situations subject to the fee include checks requiring expedited handling (e.g. "in-by-ten, out-by-four"), "call when ready" and pick up. VII. NONRESIDENT ALIEN PAYEES Payments to nonresident alien payees of rents, royalties, prizes, awards, allowances, compensation and reimbursement of undocumented travel expenses are subject to special Internal Revenue Service rules. See section 76, concerning payments to Independent Contractors; for other payments, contact Accounts Payable (355-0331 ). VIII. EXHIBITS Exhibit 75-A. MSU Direct Payment Voucher Exhibit 75-B. Request For Taxpayer Identification Number And Certification Exhibit 75-C. MSU Multiple Check Voucher Exhibit 75-D. MSU Reimbursement Voucher ( ( ( ( 8 of8 11/18/97 1:53 PM INSTRUCTIONS: 1. Prepare typewritten in quadruplicate and obtain required Signatures. 2. Refer to Manual of Business Proce dures for correct preparation. 3. Servi first three copies to Accounts 'mptions claimed Ill- B How many days will you perform services in the United States durin this tax ear? ... Under penalties of perjuy. I declare that I have examined this form and any accompanying statements. and. to the best ot my knowledge and belief, they are true. COITect, and complete. I also declare. unde< penalties ol perjury. that I am not a citizen or resident of the United States. Signature of nonresident alien individual ... Withholdin A ent Certification Name Address (nooiber and street) (Include apt. or stile no. or P.O. box. if applicable.I City. state. and ZIP code Date Ill- Employer idffltlncatlon numb• Telephone number ) ( Under penalties of perjU(y. I certify that I have examined this form and any accompanying statements. that I am satisfied that an exemption from withholding is warranted. and that I do not know or have reason to know that the norYesident alien individual's compensation Is nOI entitled to the exemption or that the ellglblllty ol the norvesident alien's compensation for the exemption cannot be readily determined. Signature of withholding agent Ill- fo, Paperwork Reduction Act Notice, see separate instructions. Cal No. 6ZZ92k Form 8233 (Rev. 10-96) Date Ill- ( ( ( ( ( ( ( r-n, and 2.-Everyone must complete lines 1a, 1 b, and 2, except citizens of Canada or Mexico, who can complete either lines 1a and 1b. or line 2. Line 3.-Check the box that describes the prima11 reason you are in the United States. For example, if you have an -F .1 • visa, the primary reason you are in the Unlted States is as a student. Caution: Norresldent alien students, pro(esSDl'Slleachers. and researchers using Form 8233 to claim exemption from withholding on compensation for pe,sonal services that Is exempt from tax under a U.S. tax treaty must attach to Form 8233 the statement required by Revenue Procedure 87-8, 87-9. or 93-22. The format and contents of the required statements are contained in Pub. 519. For a newly ratified tax treaty not listed in the above revenue procedures. a nonresident alien student professor/teacher. or researcher must attach a statement In a format similar to those conrafned in Pub. 519. Lina 4a.-lf you are a nonresident alien individual performing Independent personal seNices (self -employment) In the United States, · fully describe the nature of the service, for example. ·consultlng contract to design software,· or "Give three lectures at XYZ University." Page2 If you are a nonresident alien student or researcher who is also performing dependent personal services, fully desaibe the nature d your employment. for example. "Part-tme library assistant.· "Waitlng on tables,· or " Teaching Ol'l8 chemistry course per semester to urxlergraduate students.· If you are a nonresident alien professor/teacher, write "Teaching." if you are a no«esldent alien business/\/ocational trainee, fully describe the natLre of your employment, for example, "Neurosll'gical residency at ABC Hospital.· or "One-year internship In hydraulic engineering at XYZ Corporation." Line 4b.-Enter the total amount d compensation for personal seNices you win receive from this payer during the tax year. Enter an estimated amount If you do not know the exact amount. Une 58.-You must provide full information concerning the specific treaty and article on which you are basing YOOI claim for exemption from withholding. for example. "U.S./Germany tax treaty. Article 20(1). • Une 5b.-lf all Income received for the services performed to which this Form 8233 applies is exempt, write •All.· If only part Is exempt. enter the exact dollar amount that is exempt from withholding. To avoid ooderwithholding ot income taxes on amounts not exempt rrom tax. l'IOIYesldent aliens completing Form W-4 should: (al not daim exemption from income tax withholding; (b) request withholding as If they are single; (c) generally. claim only one perninat exemption: and (d) request an additional income taK withholding amount d $4.00 per week. Cawon: Special restrictions on exemption from or reduction of withholding apply to nonresident alien artists. athletes. entettainers, and similar individuals. Generally. such individuals 1JTe subject to 30% wlthholdlng from gross Income paid for persona/ services performed unless a reduced rate of withholding under a withholding ag/'8f/ment prepared In accordance with Revenue Procedure 89-47. 1989-2 C.B. 598, has been appro'led by the IRS. For more Information. contact the IRS Office of the Assistant Commissioner (lntematlonal} at 202-874- 1460, or write to the address shown under Pait II below. Une 5c.-Generally, you may claim an exemption from Federal income tax only under a U.S. tax treaty with the country In which you claim permanent (or Indefinite) foreign residence. This Is the foreign country In which you live most of the time. It is not necessarily the COlntry of your citizenship. For example. you are a citizen of Pakistan tu have your home (whefe you live) in England. You cannot claim any exemption provisions uncler the U.S./Pakistan tax trf!aty. You can only use the U.S./1.Jnited Kingdom tax treaty to claim exemption. Line &.-Enter any other information you believe may be necessary to darify or explain your request for exemptiOn from withhOlding. Lines 7 and B. For Independent Personal Services Only. Line 7.-Generally. 30% must be withheld from yo11 compensation after subtracting the value of one personal exemption. However, If you are a resident ot Canada, Mexico, Japan, or the Republic of Korea. a student rrom India, or a U.S. national, you may be able to daim additional personal exemptions for your spouse and children. See Pub. 519 for more irtormation. Line 8.-Each allowable personal exemption must be prorated for the number ot days during the tax year you will perform the personal services Identified on each Form 8233 in the United States. To figure the daily proration amount for each allowable exemption, divide the per.;onal exemption amount (for e>cample. $2,550 for tax year 19961 by 365 (366 for a leap year). Then multiply the result by the number of days you will perfoon these services in the United States. The amount allowed for each personal exemption changes from year to year, and may be obtained from the IRS. Signature.- The nonresident alien individual or duiy aUlhorized representative must sign and date Form 8233. Part II Withholding Agent's Responsibilities.- When the nonresident alien Individual gives you Foon 8233, review It to see if you are satisfied that the exemption from withholding is warranted. lf you are satisfied, based on the facts presented, complete and sign the certification in Part JI. You will need four copies of a completed Form 8233. Within 5 days of your acceptance, forward one copy to: Office of the Assistant Commissioner (lnternationaQ Director, Office of International District Operations Attn: CP:IN:D:C:SS 950 L'Enfant Plaza South, S.W. Washington. DC 20024 Give one copy of the completed Form 8233 to the nonresident alien Individual. Also attach a copy of the form to Form 1042. Annual Wlthholdlng Tax Return for U.S. Source Income or Foreign Persons. that you file with the IRS. Keep a copy for your records. Each copy or Form 8233 must Include any attachments submitted by the nonresident alien individual. The exemption from withholding is effective for payments made at least 10 days after you properly mall Form 8233 to the IRS. You must not accept Form 8233, 11nd you must withhold, if either of the following applies: • You know or have reason to know that any of the facts or statements on Form 8233 may be false; or • You know or have reason to know that the eligibility of the nonresident alien individual's compensation for the exemption cannot be readily determined (for example. if you know that the nonresident atien Individual has an office In the United States regularly available for performing personal services). If you accept Foon 8233 and later Hnd that either d the situations desaibed above applies, you must promptly notify the IRS at the address abow, In writing, and you must begin withholding oo any amounts not yet paid. Also, if you are notified by the IRS that the eligibility for the exemption of the nonresident alien individual's compensation is In doubt or that the compensatlon is not eligible for exemption, you must begin withholding. See Regulations section 1.1441-4(b)(2)(iiij for examples illustrattng these rules. If you submit an incorrect Form 8233, you will be notified by the IRS that the form submitted Is not acceptable and that you must begin withholding Immediately. An incorrect Form 8233 is (a) any Form 8233 that claims a tax treaty benefit or exemption that does not exist or is obviously false; or (b) any Form 8233 that has not been completed In sufficient detail to allow determination of the correctness of the tax treaty benefit or exemption claimed. Signature.-You or your duty authorized agent must sign and date Form 8233. See Regulations section 1. 1441 -7(b) for infonnatlon about duly authorized agent. ( Exhibit 76--G Fonn 4224 (Rev. March 1996) Department or the Treasury Internal Revenue Service Exemption From Withholding ·of Tax on Income Effectively Connected With the Conduct of a Trade or Business in the United States ... File this form with your withholding agent. (For use 'by a nonresident alien individual or fiduciary, foreign partnership, or foreign corporation.) This exemption is applicable for calendar year 19 , or other tax year beginning Owner of income • 19 , and ending I U.S. identifying number 0MB No. 1545-0165 , 19 Foreign address (number and street, and apartment or suite number.) (Include postal code where appropriate.) P l ea s e~ - - - - - - - - - - - - - - - - - - - - - - - - - - -" ' - - - - - - - - - - - - - - - Type or Print City or town, province or state I Country Trade or Business in the United States Name of trade or business Type d business Address (number and street) (Include apt. or suite no. or P.O. box if mail is not delivered to street addressJ City or town, state, and ZIP code Describe each item of income that is, or is expected to be, effectively connected with the owner's U.S. trade or business: Withholdin A ent Name d withholding agent Employer identification number U.S. address (number and street) (lndude apt. or suite no. or P.O. box if mail is not delivered to street address.) City or town, state, and ZIP code I certify to the best d my knowledge and belief that the income described above is, or is expected to be, effectively connected with the conduct of the owner's trade or business in the United States and is includible in gross income for the tax year. Signature of owner, fiduciary, trustee, or agent Date If an estate or trust, give name here Address of fiduciary, trustee, or agent (number and street) (Include apt. or suite no. or P.O. box if mail is not delivered to street address.) City or town , state, and ZIP code (If a foreign address, see instructions.) For Paperwork Reduction Act Notice, see back of form. Cat. No. 41460A Fonn 4224 (Rev. 3-96) ( ( ( ( ( ( F0mt 4224 (Rev. 3-96) Page 2 Instructions Section references are to the Internal Revenue Code. Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give the information to the withholding agent. It is needed to ensure that you are complying with these laws and to allow the withholding agent to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid 0MB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: . Recordkeeping . Learning about the law or the form . Preparing the form . . Copying and sending the form . . . . . . . . . . . 7 min. . 11 min. . 14 min . . 14 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler. we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center. Rancho Cordova, CA 957 43-0001. DO NOT send the form to this address. Instead, see Filing Form 4224 on this page. General Information Purpose of Form.-This form is used to obtain an exemption from withholding of tax under section 1 441 or 1442 on certain income for nonresident alien individuals and fiduciaries, foreign partnerships, and foreign corporations. See Pub. 519, U.S. Tax Guide for Aliens, for details on alien status. When Exemption Applies.-File a new Form 4224 with the withholding agent for each tax year. The exemption applies only to income paid after the withholding agent receives the form. within the specified tax year of the owner (the person entitled to the income) whose name appears on the form. See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations. for further information. Income Eligible for Exemption.-ln general, to be exempt from withholding, the income must be effectively connected with the conduct of the owner's trade or business in the United States. and must be included in the owner's gross income under section 871(b)(2), 842, or 882(a)(2) for the tax year. If these requirements are met. the following items of income may be exempt from withholding: interest. dividends, rents, royalties, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, and other fixed or determinable annual or periodic gains. profits, and income; gains described in section 631(b) or (c); amounts subject to tax under section 871(a)(1)(C) or 881 (a)(3); gains subject to tax under section 871(a)(1)(D) or 881(a)(4); and gains on transfers described in section 1235 made by October 4. 1966. If a nonresident alien individual or foreign corporation is a partner in a foreign or domestic partnership, the exemption from withholding under section 1441 or 1442 only applies to the partner's distributive share of partnership income that is effectively connected with the conduct of a trade or business in the United States. Income Not Eligible for Exemption.-The following are not eligible for exemption from withholding: compensation for personal services by a nonresident alien individual (but see Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual), compensation described in section 543(a)(7) received by a foreign corporation that is a personal holding company, and income resulting from a section 897 disposition of an investment in U.S. real property. Filing Form 4224 owner of lncome.-File this form with your withholding agent to obtain exemption from withholding. (If you do not know the withholding agent's employer identification number, please get it from the withholding agent.) You may want to keep a copy for your records. File Form 4224 before payment of any income to which it applies. When the income to which the form applies is no longer effectively connected with the conduct of a trade or business in the United States, promptly notify your agent in writing. Withholding Agent.-Keep this form for your records. Do not attach Form 4224 to Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. or to Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Address of Fiduciary, Trustee, or Agent.-For a foreign address, enter the city or town, province or state, and country. Do not abbreviate the country name. Include the postal code where appropriate. ( / \ ( ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume I INDEX I Revised: March 1996 INDEX SECTIONS Accidents/Incidents, Reporting of .................................................................................................. 35 Account Numbering ......................................................................................................................... 5 Account Request, New ..................................................................................................................... 5 Accounting ....................................................................................................................................... 1 Accounting Corrections .................................................................................................................. 40 Accounts Receivable ...................................................................................................................... 10 Alcoholic Beverages ...................................................................................................................... 45 Authorized Signature Forms .................................................................................................... : ..... 68 Bankruptcy Procedures .................................................................................................................. 11 Bookkeeping ..................................................................................................................................... I Budget Reallocation ....................................................................................................................... 12 Cash Handling ................................................................................................................................ 15 Cash Receipts ................................................................................................................................. 15 Change ofName, Address .............................................................................................................. 55 Checking Accounts ........................................................................................................................ 15 Checks Refunded or Cancelled ...................................................................................................... 15 Check Cashing ................................................................................................................................ 16 Checks: Lost, Stolen, Destroyed .................................................................................................. .43 Collection Advice ........................................................................................................................... 10 Compensation for Nonregular Assignments or Duties ................................................................. .55 Conference Registration ........................................................................................................... 70, 75 Delinquent Receivables .................................................................................................................. 10 Departmental Bookkeeping .............................................................................................................. 1 Departmental Receivables .............................................................................................................. 10 Deposits .......................................................................................................................................... 15 Depreciation Policy ........................................................................................................................ 19 Direct Payment Voucher ................................................................................................................ 7 5 Employees, New ............................................................................................................................. 55 Employees Withholding ................................................................................................................. 55 Encumbrance Adjustments ............................................................................................................. 18 Expenditure Codes ......................................................................................................................... 20 Fellowship and Traineeship Appointrnents .................................................................................... 23 Field Trips ...................................................................................................................................... 25 Food and Lodging Purchased On Campus Charged to University Accounts ............................... .46 Foreign Checks ............................................................................................................................... 15 Graduate Assistant Stipends ........................................................................................................... 55 Honoraria ........................................................................................................................................ 75 Housing ( on campus) ..................................................................................................................... 46 Identification Cards ........................................................................................................................ 30 Incidents/ Accidents Reporting of. .................................................................................................. 35 Independent Contractors .................................................................................................... 55, 75, 76 Insurance (Office of Risk Management & Insurance) ................................................................... 35 Michigan State University Manual of Business Procedures, Volume I INDEX I Revised: March 1996 International Medical Assistance Program .................................................................................... 35 Invoice Processing System ............................................................................................................. 74 Journal Vouchers ............................................................................................................................ 40 Loss Prevention (Risk Management) ............................................................................................. 35 Meals and Lodging ............................................................................................................. 45, 46, 70 Membership Dues .......................................................................................................................... 47 Military Pay .................................................................................................................................... 55 Moving Expense Policy ................................................................................................................. 53 Multiple Check Voucher ................................................................................................................ 75 Nonresident Aliens ............................................................................................ 23, 46, 55,70, 75, 76 Object Codes: Expense ........................................................................................................................................ 20 Revenue ........................................................................................................................................ 65 Payroll Department ........................................................................................................................ 55 Cash Advances (Petty Cash/Hand-drawn Checks) Direct Deposits New Employees Overtime Pay Periods and Dates Time Reports Petty Cash ....................................................................................................................................... 60 Reconciling Accounts ...................................................................................................................... 1 Refunds (Youchers) ........................................................................................................................ 75 Reimbursement Voucher ................................................................................................................ 7 5 Revenue Codes ............................................................................................................................... 65 Safety Inspection (Risk Management) ........................................................................................... 35 Sales and Use Tax, Michigan ......................................................................................................... 50 Scholarships ................................................................................................................................... 75 Signature Requirements ................................................................................................................. 66 Signers on University Accounts ..................................................................................................... 68 Student Employees ......................................................................................................................... 55 Taxes, Sales and Use ...................................................................................................................... 50 Tips ........................................................................................................................................... 45, 70 Traineeships ................................................................................................................................... 23 Transfer of Funds ........................................................................................................................... 40 Travel Advances ............................................................................................................................. 70 Travel Accident Insurance ............................................................................................................. 35 Travel Regulations ......................................................................................................................... 70 Travel Voucher ............................................................................................................................... 70 Vehicle Insurance ........................................................................................................................... 35 Vouchers ......................................................................................................................................... 75 ( ( ( ( ' / ( ( ( < ) ( Michigan State University Manual of Business Procedures, Volume II TABLE OF CONTENTS I Revised: March 1996 SERVICE AREAS SECTIONS Alterations and Improvements of Facilities .................................................................................... 200 MSU Bookstore ............................................................................................................................... 205 MSU Union ..................................................................................................................................... 206 Administrative Information Services Department .......................................................................... 210 v Stores ............................................................................................................................................... 220 v Recycling/Salvage ........................................................................................................................... 221 v' Interior Design.: ............................................................................................................................... 223 Inventory Department ................ , .................................................................................................... 224 • Keys and Lock Service .................................................................................................................... 225 University Laboratory Animal Resources ....................................................................................... 230 d i0L- Library Copy Centers ...................................................................................................................... 235 v Library - Database Searching Services ........................................................................................... 236 ~ Mail Distribution Labels ................................................................................................................. 240 Vehicle and Transportation Services .............................................................................................. 245 MSU Press ....................................................................................................................................... 250 Office Services Department ............................................................................................................ 255 \/I"' Physical Plant Division ................................................................................................................... 260 Instructional Media Center .............................................................................................................. 265 / Purchasing Department ................................................................................................................... 270 v Broadcasting Services Department ................................................................................................. 275 Telephone Service, Directory Information and Telephone Charges ............................................... 280 University Printing .......................................................................................................................... 285 v sc: University Relations (Broadcast/Photo; Media Communications, Publications and Design; Sports Information) ....... 290- rJ'n Ji'sc - 'kJ DH 3/Lf /17 ..Jji.1 1~7 . MISCELLANEOUS Equipment Transfer Notice ............................................................................................................. 300 ~ Gifts, Grants or Contracts ............................................................................................................... 315 v Lease, Lease-Purchase and Installment Purchase Agreements ....................................................... 320 ~ U.S. Mail and Postage Charges ....................................................................................................... 325 / Publications Jointly Funded by the General Fund and a Revolving Account ................................ 330 v Retention of Fiscal Records ............................................................................................................ 335 v Retention ofNonfiscal Records ...................................................................................................... 340 I/ ( ( ( ( ( ( Page: 200.1 March 31, 1996 ALTERATIONS AND IMPROVEMENTS OF FACILITIES I. POLICY A. B. To insure integration with existing University facilities and to comply with safety and building codes, statutes, regulations and University specifications, all alterations or improvements to the facilities of MSU must receive proper authorization. All interior alterations or improvements are under the initial jurisdiction of the Office of Planning and Budgets, 326 Hannah Administration Building. C. Before undertaking any alteration or improvement within a building, departments must: 1. 2. Obtain approval from the Office of Planning and Budgets concerning room use and design; and Specify appropriate and adequate funding arrangements to cover the cost of the project. D. E. An alteration or improvement within an existing building is a change which requires a modification to the walls, floors, ceilings, utilities, attachment of furniture or partitions to such surfaces. Installation of equipment which will change consumption of utilities is considered an alteration within the building. II. INITIAL REQUEST A. B. C. The department or unit prepares the form "Request for lnterdepartment Material or Service" (Stores stock order #140-2842) to get an estimate of the cost of the project described thereon; the form signed by the unit administrator is forwarded through the corresponding dean or appropriate administrative officer to the Physical Plant Division. The estimate will be returned to the requesting department by the Physical Plant Division. Before reaching a final decision on the proposed alterations, consideration should be given to funding, timing, urgency and priorities or plans for the space involved. Departments may consult with the Office of Planning and Budgets at this stage. m. FINAL REQUEST - If the department wishes to proceed with the project, they will prepare the form "Request for Interdepartment Material or Service"; the form signed by the unit administrator is forwarded through the corresponding dean or appropriate administrative officer to the Office of Planning and Budgets requesting that the project be undertaken in accordance with the estimate received. All accounts to be charged and corresponding amounts must be clearly specified on the form. Page: 200.2 March 31 , 1996 ) IV AUTHORIZATION -The Office of Planning and Budgets will either approve and immediately forward the request to the Physical Plant Division or, depending on the total cost involved (over $15,000), forward it to the Provost for approval before sending it to the Physical Plant. V. DOCUMENTS A. B. After the alterations or improvements are authorized, the project is then designed and all construction documents are developed. Departments must allow adequate time for this phase of the project. Some work will be performed by University service units, but frequently, competitive bids are solicited from outside contractors and once accepted, a contract or purchase order is issued to the successful bidder. VI. OBLIGATION OF CONTRACTORS - SUPERVISION, INSPECTION AND PAYMENT A. Contractors working on University property must: 1. 2. 3. 4. carry proper insurance coverage; satisfy equal employment opportunity requirements; provide necessary bonding; assure quality of materials, workmanship, and completion of the project. B. The above matters, along with job supervision and inspection, are the responsibility of the Physical Plant Division. C. Payment cannot be made to contractors until authorized by the Physical Plant Division. ( ( See Section Title Interior Design, Section Number 223.1; see also Section Title Physical Plant Division, Section Number 260.1-260.4 MSU BOOKSTORE I. BOOK LISTS A. General PAGE: 205.1 DATE: 3-31 -95 1. The MSU Bookstore, located in the Center for International Programs Building , telephone 355-3450, is responsible for purchasing required and optional textbooks and materials for courses offered each semester by all departments of the University. The MSU Bookstore is contracted and operated by Follett College Stores to perform these services. 2. At the beginning of each semester, the MSU Bookstore sends Textbook and Supply Adoption forms and instruction sheets to all departments for completion based on required and optional materials for the following semester. 3. Departments must return the completed forms as soon as possible to the MSU Bookstore to insure that the required books and materials needed for specified courses are in stock before registration for the following semester. 4. The MSU Bookstore accepts book lists each semester as the current and complete requirements. Departments should not assume that books and materials are on hand from past book list requirements. 5. The MSU Bookstore photocopies all book lists and sends them to all area bookstores that subscribe for this information. B. Request Form and Its Preparation 1. The "Textbook and Supply Adoption" form is a three part form (see sample, page 205.6) . Additional copies, if needed, are available at the MSU Bookstore. 2. The department must list all: a. Required books and packets for courses even though a majority of the students may already have the books and materials from preceding or prerequisite courses; b. Optional or supplementary readings; c. Art and engineering materials or other non-book items which they feel should be made available to students. C. Distribution 1. After the department and the Office of the Dean have signed all copies, the department distributes the form as follows: a. White original - MSU Bookstore b. Pink - Instructor c. Yellow - Departmental Office 2. The book lists should not be delayed pending late additions; instead, the departments may supplement the requests by sending an additional list. ( ( ( ( ( PAGE: 205.2 DATE: 3-31-95 (MSU Bookstore Continued) II. BOOKS- DESK COPIES A. The "Desk Copy Request Form" (see sample, page 205.7) is available at the departmental offices for requesting desk copies from the publishers. Additional forms may be requested from ( the MSU Bookstore. B. Publishers furnish desk copies directly to the department (do not have them sent to the MSU Bookstore.) C. Books obtained by departments from the MSU Bookstore for use as desk copies are charged to the departmental account the same as any other purchase. D. When the department receives the desk copy from the publisher, the original copy purchased ( from the MSU Bookstore may be returned within 30 days for full credit. The book must be in new and saleable condition (no markings of any type within book.) Ill. PURCHASING BOOKS - POLICY A. Except as noted below, all book purchases are to be directed to the MSU Bookstore and not to the Purchasing Department. B. Periodicals, with the exception of those originating from the Superintendent of Documents and National Technical Information Service; solution manuals and answer books; and examination copies of books for review purposes, must be ordered through the Purchasing Department. ( C. In general, the MSU Bookstore cannot furnish the following and an alternate method of procurement should be considered (i.e., Purchasing or Direct Pay Voucher): 1. Material offered by an organization which lists one price (usually lower) for members and another price (usually higher) for non members; 2. Material at special prepublication discounts; 3. Other special offers by vendors (e.g. buying book A for $12.00 and getting book B [which usually retails for $9.95) for $2.00.) D. Requests for individual articles from journals or books that are not in the University Library collection should be directed to Interlibrary Borrowing and not to the MSU Bookstore. IV. BOOKS AND SUPPLIES IN STOCK A. Departments may obtain books and supplies at the MSU Bookstore by signing an itemized receipt ticket (interdepartmental charge.) The signed receipt ticket authorizes the MSU Bookstore to issue an interdepartmental charge against the department's account. Departmental personnel must note the specific business purpose on the IDT. B. A 10% discount on books and a 20% discount on supplies is allowed on departmental purchases from in-stock merchandise charged to University accounts. Software, Electronics, and Sale ( merchandise are not discounted. ( ( ( PAGE: 205.3 DATE: 3-31-95 (MSU Bookstore Continued) C. Faculty are entitled to a 10% discount on any book purchase. V. BOOKS NOT IN STOCK A. Books not in stock will be ordered and , upon delivery, billed by the MSU Bookstore at current list price plus shipping and/or handling charges from the publisher. B. Books not discounted by publishers will be billed at cost plus shipping and/or handling charges from the publisher plus a handling charge from the Bookstore. (MSU Bookstore handling charge is 2% of the order or a $3.00 minimum.) C. Free materials will be sent out at no charge, however, the department will be billed a handling charge from the MSU Bookstore. VI. SPECIAL DEPARTMENTAL ORDERS A. Special orders for books and supplies are accepted from University departments. B. Requests are to be made by using the green "Departmental Special Order'' forms (see sample, page 205.8) which are available from the MSU Bookstore. (Please do not use Purchasing Department Requests.) C. The form should give a complete and unambiguous name and departmental address of the department ordering the material - the name must be that of the account number given. Do not abbreviate the name of the department. Do not give the name of an individual in the department in the space marked "Department." D. Only one title per order should be submitted. E. In the space marked "Deliver To Person," type or print the name and address of the individual who is ordering the material. Enter the telephone number of the individual ordering the material. The name is listed on the interdepartmental charge ticket and is necessary for later verification of charges against departmental accounts when they appear on the fund ledgers. F. Special Orders are NON-RETURNABLE (Except for defective or incorrect material.) VII. SHIPMENT OFF CAMPUS A. The MSU Bookstore will ship books and/or other merchandise to off-campus locations, either on a departmental account, credit card, or by prepaid check. B. Off-campus shipping will have a shipping and handling charged assessed . VIII. SUPERINTENDENT OF DOCUMENTS AND NATIONAL TECHNICAL INFO. SERVICE A. All materials to be purchased from the Superintendent of Documents and the National Technical Information Service (NTIS), including subscriptions, microfiche, microfilm. and computer tapes, must be ordered through the MSU Bookstore using Special Order forms. If the stock number or document number is known, it must be included on the order. PAGE: 205.4 DA TE: 3-31-95 (MSU Bookstore Continued) B. Subscriptions from these two sources should be clearly marked as such on the order form. The MSU Bookstore will have subscriptions mailed directly to the department to expedite delivery. Because of direct mailing, departments will also receive the renewal notices on subscriptions, ( which are generally sent out well in advance of the expiration dates. A renewal should be so noted on the Special Order form and the renewal card sent with the order to avoid duplication or lapses of the subscription. IX. MERCHANDISE RETURN POLICY A. In-stock merchandise purchased from the MSU Bookstore may be returned within 30 days from the date of purchase, together with the corresponding invoice {IDD, only if merchandise is new and in saleable condition. With the exception of merchandise that is defective or which is received incorrectly from the vendor, special imprint or special order merchandises not normally carried by the MSU Bookstore may not be returned. X. RECEIPT TICKET (INTERDEPARTMENTAL CHARGE) A. A prenumbered receipt ticket is issued to make interdepartmental charges. The date, account name and number, and detail of the merchandise received is entered on the ticket. B. The receipt ticket is a six-part form distributed as follows: 1. White - Accounting Department, Office of the Controller, 360 Administration 2. Yellow - MSU Bookstore Accounting 3. Pink - Department 4. Green - Department - Packing List for General Stores delivery 5. Blue - General Stores - Signature copy for delivery - Returned to the MSU Bookstore 6. Onion Skin - Numerical book copy C. Purchases made at the MSU Bookstore are receipted with a four part form (White, Yellow, Pink, and Onion Skin as above.) D. It is the responsibility of all university departments to keep track of their purchases from the MSU Bookstore. All purchases from the MSU Bookstore are receipted with at least one copy given to the department. XI. BUDGET RESPONSIBILITY A. Departments are responsible for requesting only materials that can be paid from available balances and used exclusively for University business. B. Encumbrances are not posted to the fund ledgers for materials and services furnished by the MSU Bookstore. ( PAGE: 205.5 DA TE: 3-31-95 (MSU Bookstore Continued) XII. PUBLICATION OF MATERIALS FOR RESALE A. The MSU Bookstore will print course pack materials. All course pack materials will be shelved along side required textbooks. Desk copies will be furnished to faculty at no charge. Unsold copies will not be the responsibility of the individual faculty member or academic department. 8. Procedure for Obtaining Course Packs 1. Materials for publication must be brought to the MSU Bookstore to the attention of the textbook buyer. 2. Copyright pennissions will be obtained by the MSU Bookstore. 3. The MSU Bookstore will have the materials printed in the most cost effective, efficient manner. ( ( ( \ ( ( MSU BOOK STORE - INl"ERNATIONAL CENTER CAMPUS TEXTBOOI< AND SUPPLY ADOPTION FOF;;M PAGE: DATE: 205.6 3-31-92 ( DATE: APRIL i5, 1992 DFPAF.:TMENT : -·-··-·---·-··-··---·-·-·---·--·---·-·-·--·-·····-·-···- SEMESTER : ----·---·-·-··--·-·-·-·---·-·---·-· ( 'RSE NUMBER : ·--·-··-·-··-··-·-·---- SECT I ON NUMBER : ---·-·-·--·-----· EST· ENROLL : -·--·-----·-· INSTRUCTOR: ________ ___________ ___________ PHONE=-------------------- SHOUL.D THE STUDENT HAVE THESE BOOliAL CENTER CAMPUS REVIEW BOOK ORDER. MAKE SURE YOU HAVE THE CORRECT EDITION!!! PLEASE INDICATE IF BOOKS ARE REQUIRE~ OR OPTIONAL OR NO TEXT IF APPROP. RETAIN PINK COPY FOR THE INSTRUCTOR'S COPY. RETAIN YELLOW COPY FOR THE DEPARTMENT'S COPY. IF NO CHANGES, PLEASE RETURN TO THE MSU BOOK STORE . SIGNATURE )::> -iu> rr, rr, WN I 0 ....... WUl I 00 \.0 0 PAGE: 206.1 DATE: 3-31-95 ( MSU UNION I. GENERAL The MSU Union (departmental phone 355-3460) contributes toward the enrichment of University life through a variety of facilities, services, conveniences, programs, and educational experiences primarily directed to a diverse student population, while providing similar opportunities to faculty, staff, alumni, and guests. II. DEPARTMENTS ( ( A. The MSU Union contains several departments to service the diverse needs of the University. 1. Meeting and Conference Facilities: Departments may reserve rooms in the MSU Union to support departmental meetings, training sessions, guest speakers, special programs, and etc. Services are billed to departmental accounts through IDT's. (See page 206.3) Contact 355-3464 for reservations and rates. 2. Food Service (ARAMARK) The MSU Union provides full catering functionality through ARAMARK Corp. This service can be used to support meetings in the Union, or for catered service anywhere on campus. In addition to catering, a cash food service called Union Station Cafe is located on the lower level of the building. This operation, managed by ARAMARK, can also be used for food service in support of departmental meetings held at the MSU Union. All ARAMARK services can be billed to departmental accounts through IDT's. (See page 206.4) Contact 355-3495 for food service assistance. 3. Food Court The MSU Union Food Court, One Union Square, is located on the first floor. The vendors, Burger King, Little Caesar's, Melting Moments, and Panda Express offer a diverse selection of foods . University departments can charge services from these vendors as long as the meals conform to Section 46 of the Business Procedures Manual. (See page 206.3) PAGE: 206.2 DATE: 3-31-95 (MSU Union continued) 4. Copy Center The MSU Union contains a Copy Center operated by Copy Duplicating Products (CDP). This center is a full service copy center to meet most any departmental need. Services may be charged to departmental accounts through CDP. Contact 337-8343 for assistance. 5. Union Central and Spartan Spirit The MSU Union provides retail stores to service the University community. Union Central is a convenience store with food, beverages, and office supplies, and also serves for campus wide information. Spartan Spirit offers a selection of emblematic clothing and souvenirs. In addition, Spartan Spirit serves as the primary source for obtaining all commencement regalia for faculty, administrators, and students. Departments can purchase goods through MSU Union IDT's in either store. (See page 206.3) 6. Recreation The MSU Union houses a bowling alley and a billiards room. Departmental leagues can be set up for either location. These areas are also used year around to provide physical ( education classes. Services can be billed by MSU Union IDT's as long as a specific business purpose conforming to the Business Procedures Manual is included. (See page 206.3) Contact 355-3358 for assistance. 7. Sign Shop The MSU Union Sign Shop creates letteron, calligraphy, and other hand-drawn signage on posterboard, paper, and other types of sign board. Additionally, the Sign Shop makes buttons of various types and sizes. All services can be billed by MSU Union IDT's. (See page 206.3) Contact 355-3460 for assistance. B. Other Offices Additional offices also located within the MSU Union for the convenience of faculty and staff include the MSU Alumni Association, Women's Resource Center, a post office, a computer lab, and many offices for student groups. ( ( MICHIGAN STATE UNIVERSITY INTERDEPARTMENTAL TRANSFER/HOSPITALITY SERVICES MSU UNION ______ _ 355-3494 N~ PAGE: 206.3 -~~Tg 8 3,31-95 Expenses for food. beverage & room rental must -:onform to sections 45 and 46 of the MSU ,ll'lanual of Business Procedures. The following information is required by section 46. Return white and yellow copies to Union Business Office. retain pink copy for your records. FUU Y EXPLAIN SPECIFIC BUSINESS PURPOSE ACCOUNT NUMBER - - - - - - - - - - DEPARTMENT - - - - - - - - - - - - - BIUING ADDRESS PHONE _______________ _ FUNCTION DATE ( AFFILIATIONS/ ORG. REPRESENTED/ NAMES (or # if more than five) 1. 2. 3. # 4. 5. Services Rendered Each Amount \ I 1 authorize the MSU Union Business Office to .1arge the total amount to the Department and Account Number listed above. Authorized Signature Dote Subtotal Applicable Sales Tax TOTAL MSU is an Affirmative Action/Equal Opportunity Institution 0 -20283 PAGE: DATE: 206.4 3-31-95 ARAMARK MSU UNION CATERING IDT NUMBER SPECIAL SERVICE EVENT NAME OF ORGANIZATION DAY/DATE TIME BUSINESS PURPOSE NO. OF GUESTS GUARANTEED NAME OF REPRESENTATIVE PHONE ORDER TAKEN BY: ORDER PLACED: ADDRESS FAX NUMBER DATE ORDER REVISED: LOCATION OF EVENT BILLING ADDRESS MENU QTY DESCRIPTION @PRICE TOTAL SPECIAL INSTRUCTIONS $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 .00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 ( ( ( Expenses for food, beverage & room rental must conform to sections 45 and 46 of the MSU Manual of Business Procedures. The following is required by section 46. Account Number: Name of Dept. : Business Purpose: CUSTOMER'S SIGNATURE - ACKNOWUEDGEMENT OF SERVICES NO. OF PERSONS PRICE PER PERSON TOTAL EVENT PAI CE PRICE OF EXTRAS DELIVERY CHARGE SERVICE CHARGE SUB TOTAL TAX TOTAL UESS DEPOSIT PUEASE PAY* THIS AMOUNT 15% 20% 6% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 *IMPORTANT* This amount will appear on your next months fund ledger. Any changes made to this order at the time of service will not be reflected on this form and will be billed to you later. ARAMARK MSU UNION - MICHIGAN STATE UNIVERSITY (517) 355-3495 FAX (51n 353-8814 Page: 210.1 Date: 03/31/95 ADMINISTRATIVE INFORMATION SERVICES DEPARTMENT I. GENERAL The Administrative Information Services Department (AIS), located at Room 2 Administration Building for providing administrative data processing support to Michigan State University colleges and departments, and for the development and implementation of University management information systems. (telephone 353-4420) responsible is II. REQUEST FOR SERVICES A Programming Services Requesting department must send a Request for Application Support form (Stores Stock Order Number 140-2448) to the AIS Department outlining the programming services required. Requests for programming services not submitted on a Request for Application Support form will be returned to the requesting department. See page 210.10 for a sample and instructions on completing the Request for Application Support form. Completed requests should be carried or mailed to the AIS Department Office, Room 2 Administration Building. B. Signature Digitization Signatures may now be digitized for a fee for use on output from Xerox Advanced Electronic Printing Systems. Depending on the use of the signature, two (2) security levels will be observed. Level 1: Signatures for forms or output that have no security requirements will be permanently housed in the Xerox Advanced Electronic Printing System. The client will sign a release, page 210.11 and the release will be retained as the documentation of authorization. Scheduled productional use of the signature can be made without client intervention. Level 2: Signatures for forms or output that have security requirements will be handled in the following manner: a) All secured forms and signatures will be permanently housed on a special printer floppy disk. This floppy disk ( / I ( ( ( (AIS Continued) Page: 210.2 Date: 03/31/96 will be given to the client and must be supplied to AIS for printing. No backups will be maintained in AIS for secured forms and signatures. b) Production printing of secured forms. In addition to scheduling the job(s) necessary for creation of secured form output, the client will schedule a time for printing of secured form output. At the scheduled time the client will present a secured floppy disk to AIS Operations. The secured output will be printed. The client will remain present for the entire printing operation. At the conclusion of printing, the operations staff will delete and verify deletion of all secured files. ( C. Production Services Productional jobs should be requested from AIS via a "Standard Request Memo" at least three (3) days prior to the desired run date. The client must fill out the request form with the client supplied setup information and deliver it to the Receptionist Desk of AIS, located on the ground level, Room 2 Administration Building. Output from a job will be available at AIS on the morning following the run date. Any jobs that require preprocessing, such as uploading of diskette data by AIS, will require additional lead time depending on volume of work to be completed. This time may be determined by contacting the AIS Operation Customer Center desk, 353-4420 extension 207. "Standard Request Memos" for existing productional jobs Gobs not requiring programming support) should be obtained from AIS. A unique "Standard Request Memo" exists for each productional job run in AIS. Samples of ( Standard Request Memos for jobs U0002AD8 and U0001AD8, which produce addres~ mailing labels, are found in the Manual Of Business Procedures, section 240, Mail Distribution Labels, beginning at page 240.2. D. Network Access (Connection) 1. Administrative Information Network ( Requests for additional connection(s) to the Administrative Information Network should be addressed to Administrative Information Services, Attention, Manager of Departmental Systems & Services or phone the AIS Help & Support Center, 353-4420 extension 311, and provide the following information: (AIS Continued) Page: 210.3 Date: 03/31/96 · a. b. c. d. e. f. g. If the equipment is currently owned by the client, state type of equipment and quantity to .be connected. For AIS supplied equipment or client supplied equipment see section E.l, page 210.4 for acceptable device types. If equipment has not yet been purchased, state the number of connections desired. Location at which equipment is to be installed. Client department common unit code. Billable account number. Name and telephone number of contact person. Desired installation date. Authorized department signature. A representative of the AIS staff will prepare a cost estimate for the specific equipment required to meet the needs of the client department and will consult with the client department, as required, to facilitate the installation. Estimates for site preparation will be provided if requested. requesting connection Client departments the Administrative Information Network should notify AIS as soon as the need is identified because there may be delays caused by equipment availability and/or site preparation. There may also be certain limitations due to current network configurations. Early notification allows AIS to plan for and overcome these problems. to 2. Office Information Services services AIS include assisting client units with selection and implementation of office systems technology. Requests to AIS for office systems services, should be addressed to the AIS Department, Attention, Departmental Systems & Services or phone the AIS Help & Support Center, 353-4420 extension 311. A representative of the AIS staff will assist in the evaluation and selection of available alternatives. A written recommendation, cost estimate, installation plans and training plans will be developed to meet the requesting department's needs. ( ( ( ( (AIS Continued) Page: 210.4 Date: 03/31/96 A representative of the AIS staff will assist in the physical installation specifications, prepare the installation site pertaining to the work request, and install the hardware and software. Departments requesting office systems services should notify AIS as soon as the need is identified because there may be delays caused by equipment availability and/ or site preparation. There may also be certain limitations due to current network configurations. Early notification allows AIS to plan for and overcome these problems. E. Equipment Considerations 1. Administrative Information Network The following list indicates equipment available through AIS and acceptable client department equipment: a. Local SNA Attachment - Directly attached to the AIS IBM 3090/300J via coaxial cable. 1. 2. AIS Equipment - SNA 3270 terminals (monochrome ( or color display) and printers. Client Department Equipment - SNA 3270 terminals and printers or SNA 3270 compatible terminals and printers attached to an AIS communication controller. b. Remote SNA Attachment - Attached to the AIS IBM 3090/300J host by modems over the broadband cable at using SNNSDLC speeds of 9600 communication protocol. 19 .2 BPS ( 1. 2. AIS Equipment - SNA 3270 terminals (monochrome or color display) and printers. Client Department Equipment - SNNSDLC 32 70 emulating devices, or SNA 3270 terminals and printers, or SNA 32 70 compatible terminals and printers attached to an AIS communication controller. c. Attachment to AIS via the campus ethemet(MSUnet)- Client department equipment can be used to access the AIS 3090/ 400J host over ethemet on broadband (MSUnet) ( ( ( (AIS Continued) Page: 210.5 Date: 03/31/96 using 3270 emulation software and the TCP/IP protocol. Contact Engineering Services at the Computer Laboratory for MSUnet equipment considerations. d. Other - Alternative equipment or connection options may become available with changes in technology. Contact AIS Help & Support Center, 353-4420 extension 311, if you have specific questions. 2. Remote Job Entry (R.JE) 2780 bysync device or emulator over dedicated telephone line at a speed of 2400 or 4800 BPS. F. Equipment Repairs 1. AIS Equipment The AIS department will secure repair service for all equipment currently on lease through AIS at no charge to the client department. Requests for repairs should be phoned to the AIS Help & Support Center, extension 311. The following information should be provided: a. b. c. d. e. Machine type. Machine location. Contact person. Office address and phone number of the contact person. Description of problem or service required. Charges received by AIS from vendors providing repair service because of misuse, or damage caused by vandalism or accident (i.e., food spillage, relocation, etc.) by the client department, will be passed on to the client. Replacement costs of equipment because of theft will also be passed on to the client. 2. Client Department Equipment Client departments are responsible for repairs to their equipment. AIS will investigate problems with client department equipment and if it is determined the cause of the problem is in AIS equipment, AIS will secure repair service at no charge to the client department. Problems should be phoned to the AIS Help & Support Center, 353-4420 extension 311. The following information should be provided: (AIS Continued) Page: 210.6 Date: 03/31/96· a. b. c. d. e. Machine type. Machine location. Contact person. Office address and phone number of the contact person. Description of problem or service required. Time spent by AIS personnel on problems determined to be caused by client department equipment will be billed to the client department at an hourly rate (two hour minimum). Additionally, any vendor charges incurred by AIS while investigating problems caused by client department equipment will be passed on to the client. ( G. AIS Access Procedures The Administrative Information Services (AIS) office provides a major vehicle for bringing information, and data processing functions, directly to the client community. Through the use of predefined transactions, and software products such as DYL280 and SAS, clients are able to ( access and maintain their own data, and other institutional data relevant to their business functions. This section describes the procedures required to obtain operator authorization to access the AIS mainframe and the various applications available through it. Requests for access and the associated physical connection to the network, are covered in the previous sections on "Network Access" and "Equipment Considerations." 1. AIS Mainframe Access a. b. An operator sign-on (Accessor ID or ACID), an AIS issued ( password and a SecurID card are required for an operator to use the AIS network. If an operator only has access to EMC2 (Electronic Mail) a SecurID card is not required. for an operator sign-on should be The request communicated to AIS using an Access Request Memorandum (ARM), see page 210.12. The ARM must be signed by an authorized "Security Contact" person from the ( college or administrative office. ARM forms are available from the AIS Help & Support Center, and will be supplied when a new college or department connected to the network or on request. To order ARM forms, call 353-4420 extension 311. installed or ( is ( ( ( ( (AIS Continued) Page: 210.7 Date: 03/31/96 ·· c. The ACID, password and SecurID will be communicated in writing to the individual requiring _the operator sign-on. 2. Application Access Procedure a. b. c. In order to access any of the application systems available through AIS, approval from the application steward must be obtained. Contact AIS Help & Support Center and they will assist in the process. The request for access should be signed by the originating department's security contact person and sent directly to AIS Help & Support Center. AIS will direct the request to the appropriate people if additional authorization is needed. The access request may be for individual operators or for If access is granted for the unit, future an entire unit. requests can be made directly to AIS without specific authorization from the application steward for each request. These direct requests must be communicated to AIS using an ARM, see page 210.12. These requests must be signed by the individual within the unit who has been authorized by the application steward to request this access for his/her unit. 3. Client Based Computing Access Procedure for client offices AIS client based computing services provide tools, training, and assistance to administrative data, in order to write their own reporting programs or transfer copies of data to department computer systems. that need direct access a. b. c. Access to client based computing facilities and tools is granted on a departmental basis. The initial request will be addressed to the Data Administration Section of AIS. A meeting will be arranged between the requestor and appropriate AIS Staff. At this time specific requirements including files to be accessed and training materials will be discussed. File access must be approved in writing by the functional data base steward. (AIS Continued) Page: 210.8 Date: 03/31/96 ( d. e. The request for access to a file should be communicated to AIS using an Access Request Memorandum, see page 210.12. The Data Administration Section will assist in completion of this form. ) Clients who have questions concerning these services, or who wish to report a problem, should contact the AIS Help & Support Center, 353-4420 extension 311. III. PRESERVATION OF PERSONAL PRIVACY AND CONTROL OF SENSITIVE FILES A. B. C. There exists public and legislative concern and regulation about individual rights to personal privacy. Use of computerized data processing has greatly increased the volume of available personal data, and has sensitized public awareness to the privacy issue. The issue of individual privacy and the computer, therefore, can only be resolved by regulating the client. Overall responsibility for the security of the AIS Department and all facilities located in the Department rests with the Director of AIS, who prescribes the procedures by which clients may gain access to the Department. Beyond the ( responsibilities of the Director, the overall responsibility for security of data and application software resides with the functional data base owner as listed below: Data Bases Functional Data Base Owner Student Information System Alumni/Development University Business Budget Academic Personnel Non-Academic Personnel Data Resource Administrator University Development Ass't Vice President for Finance Office of Planning and Budgets Provost Director of Human Resources No personal or sensitive information will be extracted from automated files without the specific prior written approval of the functional file owner. The AIS Department cannot honor any request for data or access to source programs without such prior written approval. A copy of the release authorization request should be sent to the AIS Department by the requesting client. Release authorization is normally granted on a one-time basis only for specific information or data. Should the requestor require the information on a recurring basis, the original request for the release of the data or information ( must specifically identify the request as a recurring authorization request. \ ( Page: 210.9 Date: 03/31/95 (AIS Continued) IV. LONG-TERM RETENTION TAPE FILES Long-term retention tape files which are retained for a period equal to or exceeding one (1) year will be retained in the off-site storage. A second copy will be retained at AIS for productional use. A. B. Long-term retention tapes will be exercised and/or copied on a regular schedule to insure that all the data on the tape still exists and is readable. Qients will be provided with a listing of long-term retention tapes listed in data set name order on a quarterly basis. The clients will be allowed to extend retention dates on long-term tapes through the use of the Request For Application Support Form (RAS), page 210.10, to AIS. V. METHOD OF PAYMENT Payments for AIS services are made through interdepartmental billings against university account numbers. Units without University account numbers are billed by Departmental Receivables, a division of the Office of the Controller. These latter payments may be mailed to Departmental Receivables, or made at the Cashier's Office, 11 O Administration Building. · VI. Bill.ING AND MONTHLY STATEMENTS A. B. C. AIS prepares two copies of the monthly billing statement, one of which is sent to the client department while the other is retained in electronic form by AIS. Only transactions which occurred during the billing period shown on the statement are included. Billing questions should be directed to AIS Help & Support Center, 353-4420 extension 311. Department charges will be reflected on a monthly ledger distnbuted by the Accounting Department. Monthly statements for non-University account number holders are processed by the Departmental Receivables Division. Charges for services rendered may not be divided between two or more accounts. Charges will be billed to the requesting department. Two or more departments sharing the cost should make their own arrangements for distribution of the charge. ( ( ( ( ( ( ADMINISTRATIVE INFORMATION SERVICES REQUEST FOR APPLICATION SUPPORT SEND TO: ADMINISTRATIVE INFORMATION SERVICES RAS REQUESTS ROOM 2 ADMINISTRATION BUILDING PH: 353-4420 DAT!. R!C!' l ¥EO Page: Date: 210.10 03/31/91 <>U USElf ' CCD·ll' REOUESTOR NAM! TELl!PHONI! AUTHORIZING NAME (PRIMARY) TELEPHONE REOUESTOR'S OF~lCE. ROOM NO .. BUILOINC 191 191 1111 AUTHORIZING SIGNATURES I 5 I PREPARED I I REOUeSTED DUE DATE PRIORITY NUM81!R I 61 I I 171 REOUESTORS SIGNATURE AUTHORIZING SIGNATURE AUTHORIZINC SIGNATURE I 9 I I 10 I DATE DATE OAT! I 121 I 121 I 121 UNIV . COMMON UNIT CODE UN[T NAME t 10 I BR I !F OfSCRIPTION OF REOUEST (MAXIMUM ao CHARACTERS) REOUEST' FOR : DCOST ESTIMATE DIMPLEMENTATION DRESEARCH DREVISE PREVIOUS ' AIS R!OU!ST NO . DETAILED DESCRIPTION OF REQUEST D 51!1! ATTACHMENT In 12 I I a I 1111 I 131 ( 14 I ( ( ( ( ( £Mflt.QY1!'£ NUM&~R COMMEN -TS- TO Rl:0-U-!'STOR ctATE COM .. Ll!T.E'D I I INSTRUCTIONS ON BACK MSU is an Affirmative Action /Equal Opportunity lnstit ut ,on I I s I o ·_ S2'!' ATTAC"HM!N:T Stock~ 140·2448 INSTRUCTIONS - The Request WHEN USED services production changes. this is done with an Access Request Memorandum (ARM). for Application Support (RAS) Information Servrces. from Administrative jobstreams. this is done with a Standard Request Memo (SRMl. Nor should rt be used to request security acces. is used to request new systems development or enhancement It should NOT be used to request scheduling or execution of existi - GENERAL Support' specified below. will be returned photocopied in AIS. To ensure accurate request tracking, AIS can accept RAS requests oniv on form (with attachments as needed). Requests submitted to the requestor. Please clearly print or in any other format. or whrch type the request this yellow 'Request required lack ink so for Application information as that it can b in black · A copy of this form will be returned to the requesting individual when the requested service is complete. For a more detailed descr1pt1on of this form's use. and samples of the completed form, see the M.S.U, Manual of Business Procedures. Additional copies of this form are avarlable from MSU General Stores. FORM USAGE - 1. Date Received - For AIS internal use. The date the request arrived at AIS. 2. AIS Document Number - For AIS internal use. AIS assigned track rng number. 3. AIS User Code - For AIS internal use. Used by AIS to group requests for reporting at In-Process Reviews (IPRs). 4. Project Code - Code used for AIS brlling process. If you do not know this code leave this space blank. AIS will establish one for your account r f vou don't already have one. ( 5. Account Number - (Required) - Un rvers rty account number to be charged for the requested services. Courtesy customers should specify the account number that would be charged rf they were billable customers. 6. Date Prepared - (Required) - The date you fill out this form. 7. Requested Due Date - (Requrred) - Date by which the servrce requested should be completed. Please be realistic and avoid arbitrarily chosen dates. An entry here other than a valrd date will be completed based on our time constraints. the requested due date reflects a regulatory requirement. or was chosen so If before a production run of an exrstrng system. please note this rn form. the request will be complete the 'Detailed Descriptron of Request' section of this that C 8. Priority Number - (Required) - Prrorrty of this request wrthin the AIS user group's outstanding requests. 9. Requester Name, Telephone. Offrce Address - (Required) - Identifies the individual requesting the service, and whom AIS may query for information. A copy of the completed request will be sent to the person listed in this section. 1 0. University Common Unit Code & Name - 11. Authorizing Name & Telephone - (Required) - Requester's department code and name. (Required) - This section should identify the authorrzing manager of the unit initiating the request. This person's name & srgnature must be on file in AIS in association wrth the AIS user code for verification. 1 2. Authorizing Signature(s) - (Required) - Srgnature(s) of authorized customer manager(s). 13. Brief Description of Request - (Requrred) - A short (80 characters or fewer) description of the request. This line will be entered as a description in AIS's automated tracking system to identify the request. 14. Request for: - (Required) - This tells AIS what action you wish taken. If you check . . . a) Cost Estimate, AIS will send you a wrrtten estimate of the requested service's cost. To implement that request. submit a second request w rth the estimate attached asking AIS to perform the service b) Implementation, AIS will perform the requested service, bil ling you for actual costs 1f you are a non-courtesy customer. c) Research. AIS will investigate the issue noted and report back to you. d) Revise Previous AIS Request No. A IS will integrate new or changed specifications under ( 'Detailed Description of Request' with a previous in-process request. Call AIS to obtain the document number of the previous request 15. Detailed Description of Request - reason for the requested due date. the ot::i Jective your unit hopes to realrze through this request (this helps AIS assess relationships between in-process requests). Requests for certain services require additional information. So, if you are requesting . . . If possible. include (Required) - A detailed description of the service being requested. !dentify other units (if any) that may be affected by the request. Include the a) Development of a new system. broadly describe the proposed system's cost and benefit implications for your unit and the University. b) Improvement to an ex1st1ng system. identify affected system(s). jobstream(s). program(s). report(s). etc., if possible. Broadly describe its cost and benefit 1mplicat1ons c) Correction of problems wrth an ex1st1ng system. identify affected system(s). Jobstream(s), program(s), report(s). etc.. ( and 11 st the symptoms of the problem. including any error codes or messages that occur. Attach samples if possible. d) Revision or 1mp lementat1on of a previous in-process request, you need not completely recopy the previous request. Simply refer to the previous request by document number. ACTTON TAKE~/CCMM£N·JS .: ' START OATe . I ICCMPLE7 CATE/ 11"'0!1K HOIIR:S . . I Os!.I! .A·T"TA.C.H:Me·N·t Page: 210.11 Date: 03/31/91 ADMINISTRATIVE INFORMATION SERVICES ADVANCED ELECTRONIC PRINTER SIGNATURE STORAGE RELEASE FORM I, the undersigned, authorize the Administrative Information Services Department to store my digitized signature, indentification number the Advanced Electronic Printing Systems. Administrative Information Services will be responsible for the placement of my signature on the following forms: for use on FORM# DESCRIPTION Signature - - - - - - - - - - - - - Date - - - - - - - - - - ( I ( ( ( DA TE RECEIVED MICHIGAN STATE UNIVERSITY ADMINISTRATIVE INFORMATION SERVICES - I ~QUESTOR INFORMATION : STOR'S NAME, TITLE ( ACCESS REQUEST MEMORANDUM Send to: Information Services Access Request Room 2 Administration Building 353-4420 USER CODE Page: 210 .. 12 Date : 03/31/9'1 DOCUMENT NUMBER REQUESTOR'S SIGNATURE PHONE: DATE PREPARED COMMON UNIT CODE DEPARTMENT ACCOUNT # REQUESTED COMPLETION DA TE RETURN ACCESS INFORMATION TO: D REQUESTOR D OPERATOR SPECIAL INSTRUCTIONS DBOTH TYPE OF REQUEST r . '\/ORK ACCESS: 0 ADD THIS OPERA TOR 0 CHANGE INFORMATION FOR THIS OPERA TOR 0 DELETE THIS OPERATOR OPERATOR INFORMATION OPERATORS FULL NAME, DEPARTMENT - APPLICATION ACCESS: D ADD THIS OPERATOR/TERMINA L D CHANGE ACCESS LEVEL FOR THIS OPERA TOR/TERMINAL D DELETE ACCESS FOR THIS OPERA TOR/TERMINAL ADDRESS PHONE EMPLOYEE ID APPL!CA TION ACCESS INFORMATION FOR: ( ( APPLICATION AUTHORIZATION [ .. '"'"HORIZING SIGNATURE(S) D Access Approval Authority Previously Received IDATE: I ····························.·.·.·,:-·-:,:-:-:•:•:•:-:-:-:-:,:-:-: ·-:-:,:-; :-:-:-:-:-:,:,:-:,·-·.·.····· .. . ..... ······.•.•,•,•,•,•,•,•,•,·,•,·,·,•,·,•,·,•,.,•,•,•,·,·,·,·,•,•,;,:,:-:.;.;,:,:,;.:-:-:.:,:-:,:-:- :-:-:-:-:-:-:-.-.-:-:,:,:-:-:-:-:- :.:-:.:-:.:-:-. ,:,:-:-:-:-:-:-:-:-:-:-:-:-:,;,;,:,:-:-;.:-:-:-:,:,;,:,;, -;.:.:,:,:-:-:-:-:- :-:-,,:,:-:-:-:-:•:•:•:•:•:·:-:-:,:•,• .•,•,,,',' :-:-:-:-; :-:·····:•:•:•:,:•:•:•:•:•:•:•:,:,:•:•:•:•: •:•:•:•:•.•.•:•:•:•,•:•:•:•:•:•: :,:,:,:-:-:-:-:-:,·-:-:,·-:-:•:•:·:-:,:•:•:-:-:-:,·.······· ·· This Section to be Completed by Administrative Information Services ~ Operator Name Operator ID Network Password Application Password Completed by: Date: li!i •••••••••,;s$eilll,•o.Ns:••: 1. The following information is REQUIRED on ALL requests: a. REQUESTOR NAME, TITLE - the name of a person in your office authorized to submit requests b. SIGNATURE - signature of the person identified as the requestor c. PHONE - requestor's phone number d. DATE PREPARED - todays date e. COMMON UNIT CODE - the 5-digit department number f. DEPARTMENT - department name g. RETURN ACCESS INFORMATION TO: - indicate where you wish ADP to send the completed request (including passwords and other information). h. TYPE OF REQUEST - there are basically two types of requests, requests to access the network (NETWORK ACCESS) and requests to use a specific application (APPLICATION ACCESS). A single form may be used to specify both types of requests for A SINGLE OPERATOR . i. OPERATORS FULL NAME, DEPARTMENT - the operators name and department j. ADDRESS - campus mail address for the operator k. PHONE - phone number for this operator 1. EMPLOYEE ID - the employee number (SSN) for this employee 2. Other information which may be used on any request: a. REQUESTED COMPLETION DATE - requests are typically processed on the Tuesday after they are received. You may use this field to indicate an alternative date. 3. Additional information required for APPLICATION ACCESS requests : a. In order to request access to an application system you must be using a form customized for that application . b. The authorizing signature box MUST be completed . ( ( C ( ( Page: 220.1 Date: 3-31-95 UNIVERSITY STORES University Stores, located at 101 Angell Building, 355-1700, has the responsibility for meeting the supply needs of the Michigan State University colleges and departments. This is handled either through the Stores stockkeeping or Open Order non-stock purchasing functions. Stores is also responsible for expediting incoming University shipments, central receiving, the filing of loss and damage claims, internal distribution of distribution of packages and distribution services. incoming shipments, campus mail, shipping, traffic central and SECTION TITLE PAGE #/LISTING TABLE OF CONTENTS I. II. III. IV. V. VI. VII. VIII. IX. X. XI. XII. XIII. XIV. xv. XVI. XVII. Stores Stock Counter, Call-In & Fax Special Stock Catalog Apple Equipment Open Orders Receiving Expediting Shipping Hazardous Materials Stores Distribution Campus Mail Lease/Purchase Equipment Rental Budget Booster Services And Rates Hours 2-3 4 4-7 7 8 9-11 12-13 14 15 15 16-17 18-19 20-21 21-22 23 24 25 ( ( ( ( ( I. STORES STOCK Page: Date: 3-31-96 220.2 To order supplies carried in stock, the "Request for Supplies from Stores" form #140-2703 (see page 220.26), available at Stores, must be typed or printed using a ball-point pen. Any department created forms must be pre-approved by Stores. To expedite and ensure deli very of i terns, the individual completing the form must specify: 1) Building and room number (the delivery address) 2) Account number (one account number per order) 3) Full name and phone number of the authorized individual ordering the supplies 4) Date the requisition is submitted by the department 5) Stock number, quantity ordered, unit of issue, and a brief description (see catalog) List only one item per line, and group items according to their catalog listing. Separate requisitions must be used for cylinder gases and water softener salt. Plan ahead by ordering at least a thirty day supply to reduce emergencies and unnecessary deliveries. Orders can be sent through campus mail, faxed or dropped off at Stores. All orders will be delivered unless otherwise requested. Distribution of order form: 1) Keep the green copy for your records. 2) Send the white, canary, and pink copies (without signature) to Stores. 3) When the supplies are delivered, the canary copy is to be signed and returned to Stores. 4) The pink copy is left with the order so that the department can verify that the order has been properly filled. 5) The white copy will be retained by Stores for billing purposes. If a department needs to contact Stores about their order, the department should provide the requisition number. The requisition number is assigned by Stores and can be found in the upper right hand corner of the order form. If an unusually large quantity of an item is required, which would deplete Stores entire inventory, a special shipping release against the annual contract will be issued to fill the departments's order. If delivery is Regular Stores prices will apply to the order. required before a specific date, Stores will make every effort to fulfill this need. ( ( ( ( ( ( Page: Date: 220.3 3-31-96 Stores - Stores Stock continued) Departments should check supplies received against the pink copy of the Stores order form which is left with each delivery. If an item is temporarily out-of-stock, a backorder will be prepared so that no .reordering is necessary. When the backordered item is received, these orders will be filled first. Discrepancies must be reported to Stores within two working days, otherwise no adjustment can be made. that was originally ordered and Merchandise from University Stores can be returned provided it can be resold and is in the original factory carton. No obsolete or discontinued merchandise will be accepted for return. received Return of merchandise will not be accepted unless authorized by Stores. To obtain authorization, contact University Stores at the requisition number, exact 5-1700, ext. 180. quantities and descriptions of all items to be returned, and reason for the return. Stores will arrange for pick up. You may also bring the item(s) to the counter during business hours with the above information for credit. Please have Merchandise returned because of our error or manufacturer's defect will be credited at 100% if returned in undamaged condition. Stock merchandise error or manufacturer's defect will be credited subject to the following restocking charges: reason other for any returned than Elapsed time after receipt Restocking charge Same day - 1 week - 1 month 1 week 1 month - 3 months 3 months - 6 months Beyond 6 months No charge 15% 20% 50% No returns Please have The return of defective merchandise must be authorized by Stores. To obtain authorization, contact University Stores at 5-1700, ext. the requisition number, exact quantities, 180. descriptions of all items to be returned, and the nature of the the defect. the information so manufacturer. Stores will arrange for pick up. You may also bring the item(s) to the counter during business hours with the above information for credit. If a portion of a package is defective, no credit will be made until a credit or a replacement has been received from the vendor . In this way we can provide our supplier with from replacement can be obtained that a Credits will be made only to the account that was originally charged for the material. ( ( ( ( ( Page: 220.4 Date : 3 - 31- 9 6 II. COUNTER, CALL-IN AND FAX SERVICE The counter and call-in services are intended for quickly needed supplies, unexpected needs, or to provide enough supplies to see you through until your regular order can be filled and delivered. 8 a.m. to Orders are limited to seven lines. Counter hours are 4 p.m. University Stores provides a call-in service between the hours of 8 a.m. and 5 p.m. The number to call for ordering is 5-1703. The order desk accepts call-in orders provided they meet the following requirements: 1} 2 business hours are needed to process an order. 2} Orders are intended to be picked up. 3} Call-in orders will be delivered, if requested, and billed a delivery charge. 4} Orders not picked up by closing of the next business day will be delivered and charged a delivery fee. Stores offers a 24-hour fax number (5-8308} to receive University Stores orders. The "Request for Supplies from Stores" fax order Be sure to form #140-2701 indicate on any fax order whether it is to be picked up or delivered. The 7-line limit for two hour pick-up applies. There are no line limits on orders for delivery. (see page 220.28} should be used. III. SPECIAL STOCK CONSIDERATIONS The sale of electrical wire and extension cords must be cleared by the Physical Plant. Call 3~9578 for approval. Multiple outlet strips (stock #110-2009} and surge protectors (stock #110-2006, 110-2007, 110-2011 and 110-2012} have been preapproved by Physical Plant. An announcement will be made when appointment books and calendars may be ordered, usually no earlier than August and no later than December 31st, of the preceding year. When ordering, please specify the year desired to avoid problems in filling your order. University Stores carries a number of forms for your convenience. Each form is identified with the Stores seven digit stock number located in either the bottom left or bottom right hand corner. Postage stamps may be obtained only by pick up at the counter. Stamps may not be returned unless sold by the roll and only if the package hasn't been opened. Roll stamps are governed by our return policy. ( ( ( ( ( ( ( Page: 220.5 Date: 3-31-95 (Stores - Special Stock Considerations continued) The following rules regulate chemicals and gases 1) ALCOHOL a) Federal regulations on tax free alcohol give explicit directions on record maintenance and restrictions on the use of alcohol. Departments may not sell, issue, or give away alcohol issued to them for teaching and research purposes. Alcohol must be used as stated in the Internal Revenue Service Regulations (Distribution and Use of Tax Free Alcohol, Part 213 of Title 26, Code of Federal Regulations). b) Alcohol may be requested by completing a "Purchasing Requisition" along with a "Stores Requisition for Supplies". An authorized department representative must sign the requisition and send it to the Purchasing Department for approval. When it has been approved, Purchasing will forward the requisition to Stores to be filled. c) Stock numbers 155-0684 and 155-0836 have been purchased by University Stores in bulk and are issued to departments in smaller, more convenient quantities. Departments ordering alcohol must supply Stores with approved safety cans, which must be in good condition and labeled as to the contents. 2) COMPRESSED GASES AND ACCESSORIES a) Except for a small emergency supply warehoused at Stores Building #2, common gases are delivered direct by the vendor, when requisitioned. A cylinder rental charge is assessed each month and continues to accrue until the cylinder is returned. Cylinder rental cannot be charged against federal government grants and contracts. The only accounts that can be charged for cylinder rentals are those funded by on going funds. Cylinder rental will appear as a separate charge on the Stores monthly billing. ( ( (Compressed Gases and Accessories continued) Page : Date : 3- 31-95 220 . 6 b) For ordering common gases listed in the Stores catalog, use a separate "Request for Supplies from Stores" form . c) For the return of empty cylinders: 1) Send a completed "Cylinder Return Form" to Stores giving the following information: (see page 220.29) . The building and room number where the cylinders are located The cylinder tag or label number The rental account number A contact person's name and phone number Retai n a copy of the signed cylinder pickup for your records . This will greatly help in the event of a discrepancy 2) Empty cylinders should be placed in a separately designated area at your delivery dock and secured by chains, as a safety precaution, pending pick-up. 3) Return all empty cylinders as quickly as possible to eliminate excessive cylinder rental charges. d) Stores is billed for all cylinders assigned to the University . Rental charges are rebilled to the appropriate University department. e) Cylinders with suspected leaks are to be reported immediately to Stores . The cylinder will be picked up and returned to the company, and the department will receive credit for the cylinder gas charge. Departments should place an order for a replacement cylinder, if so desired . · f) A regulator for filling balloons can be rented. (Stores stock# 160-0003) . Departments will be held liable for any damage to the regulator . 3) DIMETHYL SULFOXIDE a) Dimethyl Sulfoxide (DMSO) is a controlled substance and not intended for use in the diagnosis , cure, mitigation, treatment or prevention of disease in man or other animals. b) A signed statement is required for ordering this item. Please include a copy of this statement (See page 220.30), signed by an authorized departmental representative , with your "Request for Supplies from Stores" form . ( ( ( { \ \ \ Page: 220.7 Date : 3 - 31 - 95 (Stores - Special Stock Consideration continued) 4) REFRIGERANTS (FREON) a) The Federal Clean Air Act legislation restricts the sale of refrigerants to certified technicians only . A Refrigerant Certification form (See page 220.31) must be on file with Stores, or included with order, before a purchase can be authorized . IV. UNIVERSITY STORES CATALOG University Stores maintains a complete catalog for the campus community. This catalog is the primary source of information for campus employees who wish to purchase almost any type of supply (except food items) . The catalog insert stock number is (100-0000). The purchase of a 2" green binder (140-4162) is recommended. Customers ordering a catalog are added to a departmental mailing list and catalog holders receive subsequent mailings free of charge. Current updates are provided with each catalog mailing listing catalog additions, deletions and changes. Customers can keep their catalogs current by using the update sheets. Price sheets are mailed twice each year. Catalog sections are not updated yearly, so it is essential that you record changes. ( Stores is constantly updating its inventory to provide a supply of items consistent with your demands and needs . This includes adding new products and eliminating obsolete items . Customers wishing to suggest ways in which we can improve our line of stock may do so by using the "New Stock Consideration Request" form (see page 220.32) carried by Stores (copies are available upon request). If there is sufficient demand for an item and a savings can be effected through quantity buying which eliminates frequent purchases, the item will be added to Stores stock. The quality of our merchandise and the satisfaction of our customer is very important to us. If you have any suggestions or comments regarding the University Stores catalog, please direct them to : Stores, 101 Angell Bldg., or call 5-1700, ext. 188. ~- Page: 220.8 Date: 3-31-95 V. APPLE COMPUTER EQUIPMENT University Stores has an annual contract with Apple Computer to purchase equipment for departments (faculty, staff and students, To obtain equipment, should contact the Computer Laboratory) . complete a Purchase Requisition following the instructions on the reverse side of the form and send it to the Purchasing Department. Purchasing will review the order for all required signatures and forward it to Stores to purchase. Stores will compile the order and ship the equipment as it is received in the warehouse. Departments will be billed through the Stores billing system and will appear on the departmental monthly charge statements. Any systems purchased are also eligible for the Lease/Purchase Program. Apple usually has at least one promotional bundle with a price savings which is passed on to departments. Stores will, on occasion, purchase a large quantity for immediate availability to campus. This will be published in our Budget Booster and Newsletter and will be sold on a first come/first serve basis. If you have any questions concerning arrival dates on existing orders or availability of a specific product, please call 5-1700, For technical information, please call the Computer ext. 195. Lab/Engineering Services. ( ( ( ( Page: Date: 220.9 3-31-95 VI. OPEN ORDERS Open Orders are purchasing agreements negotiated by the Purchasing Department. Vendors are selected to supply the U~iversity with supplies and services at established terms of purchase when the vendor is provided with an open . order release. The system is designated for use by all University departments to obtain small quantity, The objective is to get material quickly, keep the ordering process as simple as possible and minimize the cost of ordering. low value items. ( Material from Open Order suppliers may be ordered using the "University Stores Non-Stock Order Form" stock #140-2704 {see page 220.33) available from Stores. The non-stock order {open order release) form is to be used for obtaining supplies and services through Open Orders. It is easy to use and is normally filled out in printing as opposed to typing. The non-stock order form is a combination requisition, open order release and receiving document. No other prepared document will be required. The requisitioner completes the department and delivery the name of information and supplies the following information: the company that supplies the items required, order quantity, part or catalog number, description of items and price. If ordering from a company catalog, be sure to indicate the page number and issue of the catalog. Listed below are various ways of ordering supplies: 1) Department locates desired item from local vendor, obtains price information, and part number. Department calls 3-5392 or stops at Stores to obtain release authorization. Department picks up material. 2) Department representative shops local suppliers, finds items wanted, calls Stores 3-5392 for release number and picks up item. 3) Department locates items in vendor catalog and sends in order form. a) Order forms can be faxed to Stores at 5-4484 b) Dropped off at the Stores service counter or c) mailed through campus mail. The department must specify a supplier and price. is helpful to reference a catalog and page number. If any questions arise regarding the order, and no one in the department is available to answer them, the order cannot be placed. It 4) If the order was phoned in, no follow-up release form is required. Confirming paperwork could result in a duplicate order being placed. Unless the company is local, placement of the order is to be handled by Stores. Stores places orders using direct order entry the order to the {computer to computer), company. fax, or telephones ( f \ ( ( ( ( ( Page: Date: 220.10 3-31-96 (Stores - Open Orders continued) Incoming shipments are to be delivered to Receiving and from there to the department by truck. When the shipment is received in the department, the packing slip must be forwarded to Open Orders. Payment of vendor invoices is handled by Open Orders. Invoices received in departments for open order releases must be forwarded to Open Orders. Open Orders will charge department accounts through the Stores billing system. Statements are prepared monthly and will be distributed through Campus Mail. Department accounts will be charged when: 1) Jhe invoice is received and proof of delivery is obtained as evidenced by a Stores delivery slip or a packing slip. 2) A signed statement is received from an authorized department representative confirming receipt of merchandise. There are a number of local vendors with special requirements or restrictions. If dealing with a vendor for the first time, a quick call to Open Orders (3-5392) may save you some time. The following are restrictions for Open Orders: 1) No single release can exceed $1000.00. 2) No rentals. 3) Shoprite purchases are restricted to groceries. No food for parties or break room supplies. The reason for purchase must be indicated on the release. Legitimate reasons may be for use as theater props (no cigarettes, alcohol, etc. for any reason), Family and Child Study's food studies, or 4-H displays. A release number must be obtained from Stores before going to Shoprite. 4) Radio Shack requires a release number on a "Stores Non-Stock Form" before obtaining merchandise. 5) The following requires Physical Plant approval: a) Electrical items b) Multiple outlet strips c) Surge protectors 6) The following requires Purchasing Department approval: a) Coffee makers b) Major appliances e.g. ovens, stoves, refrigerators, freezers c) Computer software over $200 or that is stocked at the Computer Laboratory d) Large orders for lumber/plywood or anything that appears to be used for more than repair purposes. (Stores - Open Orders continued) Page: 220.11 Date: 3-31-96 7) The following requires approval from Safety Services: a) Fire Extinguisher 8) The following requires Instructional Media Center's approval: a) Film processing b) Name plates A complete listing of rules and vendors with which Open Order contracts have been established is available upon request. Most companies with Open Orders will provide catalogs directly to departments. Open Orders also maintains a catalog library for viewing. Open Orders does not distribute company catalogs. Damaged shipments or shortages are to be reported immediately. In the event there (5-1700 vendors A - K ext. 190, L - Z ext. 192) is a damage, the original shipping container must be kept until the claim is resolved. If material is to be returned or exchanged, contact Open Orders for instructions as to how to proceed. The company must be contacted for return authorization and a "Material Return Slip and/or (see page 220.34), must be Shipping Permit" the Stores Open Order office before completed and sent arrangement can be made for pick up. form #140-2562 to Local shipments with a value less than $25 can be handled by the department. Any credits received are to be forwarded to Stores Open Orders for processing. Dry ice is lb. block, department prepared. It is available as a 57 handled as a standing order. For a 57 lb. cut block, or SO to use the open order, a non-stock order form must be Required information is: lb. bag of pellets. 1) Account number 2) Delivery location 3) Day(s) of the week for delivery (Monday, Friday or both) 4) Quantity and unit of dry ice Before deliveries start, the department must have a dry ice storage container available. These can be ordered through Purchasing on a purchase requisition. Deliveries will be made as requested until Open Orders receives a written cancellation request. ( ( ( Page: 220.12 Date: 3 - 31-95 VII. RECEIVING Stores Receiving is the central receiving location for receiving shipments authorized shipments for any department on campus. shipments include those received from: to campus departments. Stores incoming accepts Incoming 1) United Parcel Service 2) Parcel Post 3) Common carriers 4) Air freight carriers 5) Vendor-owned delivery vehicles The Receiving office will not accept shipments or packages for student dormitory rooms, Kellogg Center guest rooms, or for organizations not affiliated with University academic or business operations. Stores responsibility is for the receiving and redelivery of shipments relating to University business only. Stores will not be responsible for non-business related shipments for individuals employed by the University. Copies of P.O.'s, P.O.D.'s, and Open Order releases are kept on file in the receiving area of Stores. As packages are received, the order receiving is pulled, information is recorded: following copied, and the 1) The date the shipment was received at Stores. 2) The method of shipment . 3) If delivered by vendor truck, the packing slip will be pulled and the number recorded. 4) When delivered by freight, either standard or air, the freight bill or air bill number is recorded. a) Standard freight shipments also have the weight recorded. b) Shipments arriving collect will show the collect charge. 5) The number of pieces (each, bags, cartons, skids, etc.) received are recorded. Packages are tagged with copies of the "delivery receipt" and are delivered to the proper buildings. Redelivery of shipments the delivery location. for perishable material route. will be made on the next scheduled truck to Exceptions to this practice will be made that is received too late for the scheduled 1) Perishables received prior to 3 p.m. will be delivered by a special courier between 3 p.m. and 4 p.m. the same day. 2) Any perishable received after 3 p.m. will be stored (after a phone call has been placed with the addressee or a representative to determine the method of storage) and delivered the following workday. ( ( ( ( ( (Stores - Receiving continued) Page: 220.13 Date: 3-31-95 Shipments received by air express will be delivered by the next scheduled truck to the delivery location. If the next truck will not be departing until the following workday, a courtesy call will be made to notify the addressee of receipt of material. A special delivery service can be provided on an actual cost basis (minimum of one hour), if: 1) Planned delivery service is not acceptable to the addressee, and 2) If a delivery person and vehicle are available. Upon receipt of the packages, departments sign the delivery receipt and return the yellow copy to Receiving as proof of delivery. The pink copy is retained by the department. in a received damaged condition must be reported Material immediately to the damage and claims section of Stores . Time is very important. In order to be considered, concealed damage must be reported to the freight carriers within 15 days of the date The package and contents must be preserved, received by MSU. including inner packaging, just as it was received. Nothing from that package can be removed until after it is inspected or a determination is made for return or replacement. Damage valued at less than $25 cannot be processed. Disposition of damaged form, numbered for identification Return" (see page Vendors will be contacted by the Stores Department, disposition, to verify such information as: i terns will be processed on a "Material 220.34). prior to 1) Whether disposition of the items is to be handled by MSU or by the supplier. 2) If returned to the vendor, the shipping address. 3) The type of transportation to be used, and who is responsible for the shipping expenses. 4) Whether the shipment requires additional insurance and at whose expense. 5) The exact dollar amount of the claim. Once a claim has been initiated, Stores will contact the department regarding responsibility for payment of invoices or for handling of credits. Any overage or shortage arriving on a P.O. or P.O.D. should be to reported disposition (eg. pickup, redelivery, or Material Return) . the Receiving off ice. They will advise as to ( ( ( , \ VIII. EXPEDITING Page : Date : 220 . 14 3 - 3 1 -95 located Expediting, is responsible for obtaining purchase order and purchase order draft delivery commitments. the ordering Department Open Orders must be expedited by department. in Stores, To obtain expediting or follow-up service: 1) Departments should call Expediting (5-1700 ext. 186) and be prepared to provide the purchase order or purchase order draft number, vendor name, expected arrival date, and the items that have not been received (unless the entire order is involved). 2) The expediter will contact the vendor, gathering the department and/or for delivery clarifying any incomplete information. information 3) Once timely and relevant information is obtained, the expeditor will notify the department regarding the status. 4) Individual departments should not contact suppliers (unless Expediting is notified) once an expediting request has been submitted. If the supplier is contacted by the department, the expediting request will be considered canceled. Expediting' s responsibility is limited to gathering information and correcting erroneous information. Cancellation, order changes, price changes, etc. must be processed by Purchasing through the change order procedure . ( ( ( IX. SHIPPING Page: 220.15 Date: 3-31-96 Stores Shipping is the central shipping office for all material being shipped from the University. Shipping material to a company or off-campus organization, requires a "Material Return and/or (MR) completed by the department. The completed Shipping Permit" MR is sent to Purchasing for approval, when the material was received on a P.O. or P.O.D .. Purchasing will contact the company secure repair, or to arrange authorization from the company (RGA or RMA No.). replacement and return, the ( If the material was not received by P.O. or P.O.D., it is the department's responsibility to obtain a correct shipping address and make all arrangements with the recipient. ( The MR serves as a campus pick-up request. A Stores driver will pick up the material and deliver it to shipping. For additional information regarding Material Returns, see Purchasing Section 270. Expedited shipping of documents or letters through the various air freight companies, with guaranteed times of arrival, or UPS can be processed using a "Quick Ship" (see page 220. 35) . Departments should bring the documents directly to Stores and complete the QS form. An alternate method of shipping items via UPS is to use the "UPS Service Request Card" (140-2820). form (QS) Stores retains the right to make final determination of method and terms of shipment. Stores shipping is responsible for the payment of incoming collect and outgoing prepaid freight charges. Freight and air bills are processed, charges verified, and billed to department accounts through Stores billing system. Individual departments shipping or receiving merchandise under special circumstances should send all freight bills to shipping for processing. Please indicate the University account number to be charged. X. SHIPMENT OF HAZARDOUS MATERIALS New federal regulations require more complete documentation for the shipment of hazardous materials. Descriptions must be complete and accurate. Abbreviations are not allowed. Documentation must include a copy of the "Material Safety Data (MSDS) . This should be attached to your "Material Return" Sheet" before it is sent to Purchasing. If you do not have a copy of the MSDS, they are available through the Office of Radiation, Chemical and Biological Safety (5-0153). Questions regarding the shipment of hazardous materials can be answered by the Stores Shipping Department (5-1700 ext. 214) . Infectious substance shipping containers are available from stock. (Stock numbers 165-7084 and 165-7086) ( ( ( XI. STORES DISTRIBUTION SERVICES 1) PICKUP AND DELIVERY Page: 220.16 Date: 3-31-95 a) The building and room number specified on.the order form or pick-up notice will be considered the final delivery or pick-up point. storage room, indicate on the form where a key can be obtained. If a signature on the delivery slip is to be obtained at a location other than the delivery location, this must also be indicated. If the room listed is a locked b) Requests for delivery of materials to one area with the paperwork to another area cannot be honored unless this is specified on the order form in advance. c) Signed delivery slips must be returned to the Stores driver at the time the merchandise is delivered. Signatures attest to the number of cartons or pieces, not contents. d) Materials to be picked up by Stores cannot exceed eight stackable boxes, each box no larger than the size of a copy paper box (approximately 11nx12nx1sn) or one hamper load of mail. A special handling fee will be assessed for: 1) Pickups exceeding eight cartons or one hamper of mail. 2) Uncrating, moving, setup, special equipment, extra men, excessive time, etc. 3) Special delivery or unscheduled pick-ups. 4) Delivery .to a point other than specified on the P.O. , P.O. D. , Open Order release, or Stores requisition. If a department wants a change in delivery point before delivery, redelivery charges can be avoided by calling Receiving (5-1700 ext. 209) and notifying them of the change. ( ( ( ( ( (Stores - Distribution Services continued) 2) CONTRACTED SERVICES Page: 220.17 Date: 3-31-95 a) Additional material handling or distribution services can be arranged on a contract basis for.a service fee based on actual cost incurred. All vehicles will be operated by Stores personnel, and the cost of the driver is included. Charges for extra men, when necessary, will be based on regular and/or overtime rates. On-campus service includes furniture delivery, equipment moves, etc. either during the regular work day or after hours. Off-campus service includes pick-up and delivery service for local trips to the Lansing and East Lansing area, and long distance trips within the lower peninsula. Outside trips may be scheduled if sufficient lead time is provided. b) Service is available by either delivery van or freight truck. Call Receiving to schedule this service or to obtain an estimated quote for a potential job. c) Prior to shipping any material off-campus, departments ( must complete a MR and obtain approval before any material can be picked up for shipment. I \ XII. CAMPUS MAIL Page: Date : 220.18 3-31-95 MSU Board of Trustees action and United States Postal Service Private Express Statutes the distribution on campus of official University communications and the collection of mail for off-campus mailing. Examples of communications that will be handled are: limit campus mail se_rvice to Notices of faculty meetings or other University department sponsored affairs or programs. Notices of meetings of learned and professional societies. Communications from one department of the University to another. Memorandums from one individual to another when pertaining to current University business. Section 310.3 (b) of the Private Express Statutes (Vol. 39, Federal Register pp. 33211-13) does not permit campus mail service to receive or carry letters which do not relate to the current business of the University. Those that cannot be distributed are: Personal letters of the University's offices and employees. Letters exchanged between non-University agencies . Letters exchanged between students. Requests for contributions (except Community Charitable Campaign). Sales or collections by campus organizations or individuals. Church announcements, club announcements, notices of political or organizational meetings. Anonymous mailings. Campus Mail reusable envelopes are available for purchase from Stores stock in the following sizes: 10 1/4" X 4 1/2" {140-1806) 9 11 X 12" {140-1820) 10 11 X 13" {140-1825) Used envelopes are available at no cost on a limited, first come, first serve basis. Complete a "Stores Requisition for Supplies" form, indicating the approximate quantity needed. Payroll envelopes are to be used only for delivery from the Payroll Department to the department head. Departments forwarding payroll time reports or checks, the payroll envelope and forward in a regular mail envelope. Payroll envelopes are not to be reused for interdepartmental mail . This procedure was designed to protect employee pay sheets, employee checks and accountability by Payroll and Campus Mail Service. The empty envelope can be returned to the Payroll Office for their reuse. should remove them from ( ( ( ( Page: 220.19 Date: 3-31-95 (Stores - Campus Mail continued) The following information outlines those activities that will assist Campus Mail in expediting the mail and maintaining a smooth flow for the total University: Departments planning a large mailing (greater than 200) on campus, contact Campus Mail at 5-1700 a few days prior to the mailing date to schedule its distribution. The mailing must be properly addressed, sorted by building, and bundled. Large mailers must realize that their mail is merged into the mail flow as time is available. As a result, their mailings may be delivered over a period of several days. Mailings of a single page or several pages not in an envelope, should be folded and sealed. When addressing campus mail, the building name must be included. Mail is sorted and delivered according to building. The room number and building name should be the last line of the address. An example of the proper address for campus mail is as follows: Sally Doe Department of English 201 Morrill Hall Postal Manual 153.6 (mail addressed to schools, institutions, etc.) states that mail addressed to persons at schools and similar places If the addressee is no longer at will be delivered to the school. that address, it is the responsibility of individuals at that address to provide forwarding information. The individual departments are fully responsible for forwarding mail that is addressed to them. Normally the forwarding address is left with the department involved as neither the U.S. Post Office nor Campus Mail Service maintain a file of forwarding addresses. If the forwarding address is unknown, the mail will be returned to the Postal Service (endorsed 11 not at 11 or "address unknown"). If a department wishes to refuse any mail, it should indicate on each piece the reason for refusal and how it wants it handled. ( ( ( ( ( ( ( ( ( XIII. LEASE/PURCHASE PROGRAM Page: Date: 220.20 3-31 - 95 types of equipment can be Most the Stores Lease/Purchase Program. The program requires a commitment to lease the equipment from twelve to sixty months in 12 month increments. and Grant Prior approval must be obtained Administration for any lease involving a grant account. from Contract through leased initiate a To lease, departments must complete a Purchasing Requisition following the instructions on the reverse side of the form. The only differences are: • The account number field should be completed with the account that is to be billed for the monthly lease charge. In the body of the requisition, the statement "to be leased through Stores over years" must be included. • • The requisition, once approved, is sent to Stores Equipment Rental, 101 Angell Building. Stores will record the information needed for their records, insert the appropriate Stores account number and forward the requisition back to the Purchasing Department. The monthly lease charge will begin when the equipment is received and the invoice is paid by Stores. Since the Stores account number and address is now on the requisition, the department will NOT receive a copy of the Purchase Order. For further information and lease payment amounts, dial 5-1700, ext. 195 . Stores retains ownership until all lease obligations have been met. Equipment can be purchased at any time during the contract period by paying the equipment's lease balance (principal plus current month's interest). The following applies to equipment leased prior to Feb. 1, 1995: At the end of the contract period, the department will receive notification of final payment. At that point the following options are available: • • • • Do nothing and the buy out amount will automatically be charged to the original account number and ownership transferred to the leasing department . (An ETN will be issued by Stores.) Notify Stores to charge an alternate account number for the final buyout and ownership transferred to the leasing department . Choose not to exercise purchase option and lease will be converted to a rental. (Stores will ret a in ownership . ) Contact Stores to relinquish ownership and arrange for pick up. (An ETN will be issued by Stores.) Page: 220.2 1 Date: 3-31-96 (Lease/Purchase continued) The following applies to equipment leased after Feb. 1, 1995: At the end of the contract period, the department will receive notification of final payment . At that point the following options are available: • • • Do nothing and ownership will be transferred to the (An ETN will be issued by Stores.) leasing department. Choose not lease will be converted to a rental . (Stores will retain ownership . ) Contact Stores to relinquish ownership and arrange for pick up. to assume ownership and Departments are responsible for the maintenance contract on leased equipment. Contact Purchasing for details, 355-0357, ext. 100. XIV. EQUIPMENT RENTAL PROGRAM University Stores provides a variety of office equipment and other i terns for rental on a monthly basis. All i terns are under maintenance contracts for immediate repair in the field . All equipment will have the needed supplies to start the rental p~riod and departments are responsible for replacing them when necessary . Departments are also responsible for expenses incurred due to misuse, theft, or destruction of the equipment. Monthly rental will be billed through the Stores billing system and will appear on the departmental monthly charge statements. We are always looking for new ideas to expand our rental capabilities and welcome any suggestions. When updating old equipment, we sell the used items if they are still in working condition. Listed below are the items for rent and the monthly rates. For additional information on rental procedures, call 5-1700, ext. 195. PAGERS Service only Pageboy II Pageboy III BPR2000 Bravo Keynote Keynote-2 (must own pager) (tone/voice) (tone/voice) (tone/voice) (tone/vibra/digital) (tone/vibra/voice/earplug) (dual voice/digital) $7.50 $10.20 $17.20 $14.85 $14.55 $15.35/$15.90 $16.50 DICTATION/TRANSCRIBER Portable/standard cassette Desk-top/standard cassette Desk-top/micro cassette $12.80 $22.00 $22.00 ( ( ( Page : Date: 3-31-96 220.22 (Stores - Equipment Rental continued) TYPEWRITERS IBM Selectric II IBM Selectric III IBM Wheelwriter III MISCELLANEOUS RENTALS Xerox 7010 Portable Fax Xerox 1012 Copier Xerox 7020 Fax Machine (plain Answering Machine Apple Powerbook Computers Zenith Laptop (Pent. 90mhz $2_1.10 $22.20 $22.60 $45.00 $146.00 $65.00 $17.50 $80.00 $115.55 $135.00 $155 .'oo $190.00 $195.00 paper) ( 14 0) ( 160) (170 w/modem) ( 52 0) (540C w/modem) 8/870HD modem) ( ( ( ( ( ( Page: 220.23 Date: 3-31-95 XV. BUDGET BOOSTER The Budget Booster is a monthly publication offered as a free service to all campus departments from University Stores. The primary purpose of the Budget Booster is to promote the sale and use of items between University departments . The monthly publication has listings for: The sale of unwanted or surplus equipment to another department on campus. "Wanted to Buy" column. If a department is looking for a particular item but does not wish to pay full price, the department may, by placing an ad, find that item somewhere on campus. Departments may also post items for trade or eliminate unwanted items by giving them away to other departments. Services are also advertised through the Budget Booster. This publication is issued the first week of every month. to place an ad a department must: In order 1) Write or type up a brief description of the item or items to be sold. 2) Indicate the condition of the item(s) . 3) Indicate an asking price or, if you prefer, say best offer/will negotiate. 4) List department name, a contact person and a telephone number. 5) Personal listings are not allowed . Follow the procedure outlined in Section 300 of the Manual of Business Procedures when transferring equipment from one department to another for credit. The Budget Booster is sent to every department on campus. If you require additional information or wish to be included on the Budget Booster mailing list, contact 5-1700, ext. 188. ( ( ( ( XVI. SERVICES AND RATES CARTONS SPECIAL HANDLING SPECIAL DELIVERY DELIVERY POINT Page: 220.24 Date: 3-31-95 ON CAMPUS One (1) hamper load or less---no charge More than 1 load: $20.00/hour/man $25.00 minimum charge Eight (8) paper size, stackable--n/c More than 8 ctns.-- $20.00/hour/man $25.00 minimum charge anything (uncrating, moving, requiring special equipment, extra men, excessive time, etc.) $20.00/hour/man setup, $25.00 minimum charge Delivery or pick-up other than normally scheduled--$20.00/hour/man $25.00 minimum charge Other $20.00/hour/man than specified on order $25.00 minimum charge OFF CAMPUS ALL VEHICLES WILL BE OPERATED BY OUR OWN PERSONNEL. THE COST OF THE DRIVER IS INCLUDED. EXTRA HELP IS ADDITIONAL. LOCAL (Lansing and East Lansing area) Pick-up or delivery to/from vendor LONG DISTANCE VAN/PICK UP Downtown run - $8.50/stop FREIGHT TRUCK $38.00/hour $25.00 minimum charge VAN/PICK UP $26.00/hour/man/plus gas, meals and lodging $26.00 minimum charge FREIGHT TRUCK $38.00/hour/man/plus gas, meals and lodging- $38 . 00 minimum charge EFFECTIVE 4-01-95 ( ( ( -- ( Page: 220.25 Date : 3 - 31- 9 6 UNIVERSITY STORES 133 Service Road BUSINESS HOURS Counter . ....... ...... . ... .... .. .. .. 8:00 a.m. to 4:00 p.m. Phone-In/Open Orders . . . . . . . . . . . . ... 8:00 a.m. to 5:00 p.m. (3-5392 or 5-1700 ext. 220) Phone-In/Pickup Orders* . . . . . . . . . . . . 8:00 a.m. to 5:00 p.m. (5-1703 or 5-1700 ext. 187) ( * Two business hours processing time--Orders called in after 3:00 p.m. will be ready for pickup the following business day. Receiving . . . . . . . . . . . . . . . . . . . . . . . . . . . 7:30 a.m. 12 :30 p.m. to 11:45 a.m. to 3 :45 p.m. Shipping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7: 3 0 a .m. 12:30p.m. to 12: 00 noon to 3:30 p.m. ( Main Office . . . . . . . . . . . . . . . . . . . . . . . . . 8:00 a.m. to 5:00 p.m. Stores West ....... . . .... .. ....... .. 10:00 a.m. to 2: 00 p .m. Outbound United Parcel Service Shipments must be in by 1 p.m. Outbound Air Freight Shipments must be in by 3 p.m. ( T.C. PHYSICAL PLANT ONLY OBJ. CLASS BLDG. CODE DIV. NO. MICHIGAN STATE UNIVERSITY Request for Supplies from Stor.es 220. 26 Page: Date: 3-31-95 BUILDING NAME ROOM NO. DELIVER TO DEPT. NO. ACCOUNT NO. FILLED BY DATE FILLED NUMBEF OF PIECE'. DEPT. SPECIAL CODE ORDERED BY PHONE NUMBER DATE Item No. STOCK NUMBER QUANTITY ORDERED SHIPPED BRIEF DESCRIPTION ORDERS WILL BE FILLED BY STOCK NUMBER ( ( \ ( \ ( \ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 . 20 21 22 1. Keep gr-, copy. 2. Send while, c:ane,y encl pi,llt DRIVER INITIAL cop;ea 10 Stores. 3. Pink copy will be Ntyrned with IU ppl in ordered. Stockl1~ PRICE ' ' ' . ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' . ' ' ' ' ' ' ' ' . ' . ' ' ' ' ' ' .. 0-2C MSVilMIA-MAffiott/Equa/~-- TOTAL RECEIVED BY (SIGN FULL NAME) ( ( ( ( Page: Date: 220.27 3-31-95 MSU UNIVERSITY STORES Def ectlve Product Information Sheet Cuatomer Name, ________________ Telephone _______ _ Department _________________ Building !! _______ _ Address _____________ ~Requisition # ___ ______ _ Stock# ------- Item ---------.---- * * * * * * * * * Date Purch~sed ---- Deaor!ptlon of Pr:~! ... , ___ __ __ __ __ _ ___ __ __ _ _ _ __ _ Manutaoturer/Suppller'a Name, _____________ Mfg. ' - - - - - - - - Serial I -------------------- ,Have you experienced this problem before? Yes 0 No CJ If so, when? _______________ ~Hov many times? _____ _ Do you have an alternate product that works when ours does not? Yes 0 No CJ lJhat product? _________________ _ Cuatomer S igna tu r e - - - - - - - - - - - - - - - - - - - - - - - - - - Date ------------- (Please use back of sheet if you have any additional comments) Return To: Michigan State University, General Stores Department Number of ltHta returned __ _ Credit issued? Yea O No 0 Fax Order Stores Fax No. 355-8308 ~BLDG. NO. I DEPT . NAME DELIVER TO DEPT. NO .. I BUILDING NAME ( IJ . CLASS I DIV. NO. ORDERED BY I 2 HOUR PICKUP 7 Item Limit [ ) D MICHIGAN STATE UNIVERSITY Request for Supplies from Stores Page: Date: 220.28 3-31-95 I ROOM NO. I ACCOUNT NO. PHONE NUMBER I I DATE FILLED BY DATE FILLED NUMBER OF PIECES NORMAL PROCESSING Stores Delivery D Special Instructions - - - - - - - - - - - - - - - - - - - - - - ( .em No. (ORDERS WILL BE FILLED BY STOCK NUMBER - NO BACK ORDERS) STOCK NUMBER QUANTITY ORDERED SHIPPED BRIEF DESCRIPTION PRICE f•·.· o ' • • 1 2 3 4 5 6 7 8 9 10 11 ,2 13 14 15 16 17 18 19 20 I \ \ ( 0 -19456 DRIVER INITIAL MSU is an Affirmative Action! Eoual Opporrunity Institution TOTAL Stock # 140-2701 RECEIVED BY (SIGN FULL NAME) Page : Date: 3-31-95 220. 29 CYLINDER RETURN FORM CYLINDERS MUST BE RETURNED WITH SAFETY CAP Room# Buildiag Cyliader Barcode # Rental Coatact Account# Peraon & Phone# ( ( \ ( Picked up :by: Driver . .. ··- :-~ ............. ·--·· .. ~,, ._,. · . . .. .. ~--,.. . .. Date: · ~ddl# .. ~ /OIi 90'" ~ . ,.., .• ...,,_,,.,_ .. ·-- .. .· ... ., ... ~-- ···.s, · -.... . ~_ .... , ,),, ... , ., . .... . _ .......... , .... ... _.,, ...... , ..... -. .. ,·.· .··· . . ' . .... . ( ( MICHIGAN ST ATE UNIVERSITY Page : Date: 2 20 . 30 3 - 31-95 UNIVERSITY STORES ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• STATEMENT CONCERNING DIMETHYL SULFOXIDE In consideration of the sale of Dimethyl Sulfoxide {DMSO) from MSU General Stores, the undersigned states that: I) DMSO is not intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease in man or other animals. 2) The undersigned will not knowingly resell the purcpased DMSO to any party whofnt~iids to use ' it ·as'' specffied ·above. .. '' '• · .. . ·· A signed copy of this statement will be required for each purchase of DMSO made by departments. DATE NAME (PRINTED) DEPARTMENT SIGNATURE ( ( ( ( ( ( REFRIGERANT CERTIFICATION Page: 220.31 Date : 3 - 31- 9 5 Date: - - - - - - This is to inform you that from time to time, the department of _______ 11 - - - - - - - may purchase refrigerants from University Stores that are regulated under the Clean Air Act and similar state laws. I hereby represent to University Stores that all such refrigerants will only be used by technicians who are properly certified pursuant to Section 608 or 609 of the Federal Clean Air Act at our Facility located at: __________ _ The following is a list of those certified technicians employed by our department: 1. 2. 3. 4. 5. 6. Additionally, I represent to University Stores that the following employees of our department are authorized to purchase or accept delivery of refrigerant on our behalf: 1. 2. 3. 4. 5. 6. I will likewise continually notify University Stores of any change in the status of these employees, and we will continually update this list as necessary. Unit Administrator Signature: ____________ Date: ______ 11 ( ( ( ( ( ( Page: Date: 220.32 3-31-95 MICHIGAN STATE UNIVERSITY General Stores ' ! I ; i ! NEW STOCK CONSIDERATION REQUEST Date -----------------1 Department - - - - - - - - - - - - - - - - - - - - - -T e l eph on e Numb e r - - - - - - - - - - - i ( Building Name Requested By I I Room Numb e r - - - - - - - - - - - - ; Name * * * * * * * * Item Description ---------------------------------- If this item replaces an existing stock item, enter Stores stock number. -------1 Reason for Requesting Change: Supplier's Catalog Number ----------------------------------, Manufacturer's Number if Different from Supplier Packaging Description Estimated Monthly U sa g e - - - - - - - - - - - - - - - - ( If you discontinue using this item, please give Stores 90 days notice before doing so. , Department Manager.• CllairaM Signatwe Return To: GENERAL STORES, UNIVERSITY SERVICES BUILDING ( * * * * * * * * PHYSICAL PLANT ONLY OBJ. CLASS BLDG. CODE DIV. NO. . ocation to leave 1aterial and ob- ain signatures. :)ept. No. Bldg. no . Dept. Name ( .e -seeded Contact Person MICHIGAN STATE UNIVERSITY UNIVERSITY STORES NON-STOCK ORDER FORM Both the purchase order number and release number are to be shown on all labels, packing slips and invoices. I Room No. I Building Name I Phone No. Account No. Date PREVIOUS OR SUGGESTED SOURCE: Released To: Page: Date: 3-31-95 220 ~33 PURCHASE ORDER NUMBER Instructions Read reverse side prior to completing this fonn. Ship to: Michigan State University University Stores 133 Service Road East Lansing, Michigan 48824-1234 VENDOR: Stores Authorization Required This order was phoned to your __________________________ on __ I __ ! __ QUANTITY ORDERED RECEIVED Catalog or Part Number Description (Please type only on lines indicated) Unit Price Leave Blank .. . .. . -· ..... - TOTAL • DELIVERY RECEIPT DO NOT WRITE BELOW THIS LINE ?ACKING SLIP No. PRO No. __j VENDOR "NS. .. WEIGHT DATE RECEIVED 0 COLD PPD D UPS. No. ( ( ( ( 0 CERT. No. 0 INS. No. C REG. No. :J SPEC. DEL. C PARCEL POST :JAIR DRIVER Rec'd By (Full Signature) DATE ---~=ll!alt 'NAME ADDRESS CITY AND STATE DEPARTMENT Ml\,;HluAN SI A It. UNIVl:teo-1men1 Relealing louirimenl Dale Signe- - ~ tR e c e iv ing~ S9111tuoe - Com,act llftd G•- Adminislr•tian - Wdhift Granl Aeslriclillns o.,. Sign,,,.,.• - Putdul.-,p 1>ep1. - 011.c:-,,,.,s ~"""'"""'. INSTRUCTIONS ,. Refer to th• Menuel of Bualnaa Procedur ... Section 300, for reguletlona covering the u .. of lhla form. 2. Form to remain lntect untll ea nec .... ry algneturea heve bMn obtained. 1. When completed by Receiving Depenment. pluae distribute aa folio-: Date O••e White - Salvage U ched Accounting Dept,, 360 Admin. Bldg. Ralualng 0 - - .,_,o,y~ Canary - Pink - R~ l)eparvnant o, Olf.C- "-='- Goldenrod - M.c"'91111 Sr.tr u-..,,._ Prinling C).111151 l'rMIH °" Aecycl~.,_ .i111 " ' " " Ort/a I'•- MSU•--114-E_,,,,,__.__ Stores Stock No. 140.2492 Page: 223.1 March 31 , 1996 ( INTERIOR DESIGN I. INITIAL REQUEST All requests for interior design services including but not limited to carpeting, draperies, furniture and reupholstering should be sent on the form "Request for Interdepartment Material or Service" (Stores stock order #140-2842); the form signed by the unit administrator is forwarded through the corresponding dean or appropriate administrative officer to the University Housing Interior Design office for an estimate. The Interior Design office will return the estimate directly to the requesting department. ( Units need to utilize the services of the Interior Design office for the layout and selection of furnishings in order to: - Ensure functional integration with existing university facilities. - Comply with safety and building codes, statutes, regulations and university requirements. - Facilitate the acquisition and installation of the furnishings. FINAL REQUEST - If the department wishes to proceed with the project, it will submit the "blue" estimate sheet from Interior Design to the Office of Planning and Budgets requesting that the project be undertaken in accordance with the estimate. The approval sheet must be signed by the corresponding dean or appropriate administrative officer, and all accounts to be charged and corresponding amounts must be clearly specified on the form. AUTHORIZATION - The Office of Planning and Budgets will either approve and immediately forward the request to the Interior Design office or, depending on the total cost involved ( over $15,000), forward it to the Provost for approval before sending it to Interior Design. Alterations and Improvements precipitated by Interior Design projects shall be accomplished in accordance with section 200.1 - 200.2. ( II. ill. IV. ( See Section Title Alterations and Improvements of Facilities, Selease check one: 0 Gift (Complete Section I Only) or O Loan (Complete Section I and II) Refer to Sections 224 and 315 in the Business Manual ( 3ECTI0N I Department _ __ ________________ _ Common Unit Code ___ _ _ Department Contact ____ _ Owner or donor - - - - - - - - - - - - - - - - - - Company Contact Address - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Date Received on Campus _____ _ Were goods or services provided by MSU in exchange for the gift? 0 Yes O No ( If yes describe: Description: (if equipment include model and serial number) Purpose or use Estimated value ( Date Date If gift, supporting documentation or independent appraisal must be attached. Approved Approved DEPARTMENT CHAIRPERSON DEAN (OR DESIGNATED REPRESENTATIVE) SECTION II Complete for Loans Only Period of Loan: From - - - - - - - - - - - - - - - - - -~ To What is Department responsibility in case of damage, loss , fire , or theft? Is Department responsible for repairs due to wear, etc? • When the loaned item is returned to the company notify Inventory in writing. • If the loaned item is purchased by MSU inform Inventory of purchase order number. ( • If the loan becomes a gift to MSU complete a new Consignment/Non-Cash Gift Form. Routing: ( M.S.U. Foundation Contracts and Grants Inventory Department FOR OFFICE USE ONLY Processed by MSU Foundation/ U. Dev. Accepted by Board of Trustees Inventory Sheet Number STOCK #140-2498 Rev. 1/94 MSU is an Affirmative Action/Equal Opportunity Institution 0-20431 p UR PO~~"cmeff88'itJflt -Continued Michigan State University EQUIPMENT TRANSFER NOTICE . To transfer equipment to Salvage for no credit ro transfer equipment to Salvage for credit [ D 3. To transfer equipment to another depar1ment for no credit D 4. To transfer equipment to another depar1ment for credit D 5. To transfer equipment to an off-campus purchaser (Purchasing Dept. approval required) Page: 224.7 Date: 3/31/96 Date RELEASING DEPARTMENT RECEIVING DEPARTMENT OR PURCHASER CHARGE ACCOUNT NO. ' . DEPARTMENT . . . EQUIPMENT LOCATION NAME . TELEPHONE NUMBER DESCRIPTION Original Purchase Account Number MSU Equipment Inventory Number . Inventory · Department Use Only Credit Amount (If Sold) . CREDIT ACCOUNT NO.' . DEPARTMENT • NAME . . . . EQUIPMENT LOCATION Tp' tPHONE ~ ER -( u Signature - Department Releasing Equipment Date Signature - Depanment Receiving Equipment ~ r - · ··ire - Contract and Grant Administration - Within Grant Restrictions Date Signature - Purchasing Dept. - Off-Campus Sale Approval \ ( .\JSTRUCTIONS 1. Refer to the Manual of Business Procedures, Section 300, for regulations covering the use of this form. 2. Form to remain intact until all necessary signatures have been obtained. 'I. When completed by Receiving Department, please distribute as follows: White - Salvage If checked No. 1 and No. 2 above If checked No. 3 recycle copy Canary - Pink - Goldenrod - Accounting, if checked No. 4, or 5 above, (if No. 5 attach payment check) Accounting Dept., 360 Admin. Bldg. Releasing Depanment Receiving Depanment or Off-Campus Purchaser Inventory Depanment Michigan State University Printing 0-20162 Prlntecf on RecyclecJIRecyclable with Mixecf 01/ice Paper MSU ,~· an Affirmative A.ctioni[qu:'fl 0;:;porruniry lnsr,;v~1on Stores Stock No. 140-2492 ! ' i I ' I Date Date Page : Date : 225, .. 1 3-31-89 KEYS AND LOCK SERVICE I. GENERAL A. B. This section outlines procedures to obtain keys to University facilities and to get various other lock services . The Key Shop is located in the Physical Plant Building, tele phone 353-4881, and is open from 8:00 a . m. to 12:00 noon and 12:30 p.m. to 4:30 p.m., Monday through Friday. C. While lock and key service or arrangements can be initiated by a telephone call, detailed and timely paperwork is required to maintain security. II . AUTHORIZED SIGNATURES A. B. C. The Dean, Department Chairperson, or a designated representa tive controls the distribution and duplication of keys for their assigned areas. This authority is recognized by presubmitted signatures. No key will be issued by the Key Shop without the written approv al of a unit administrator. Each department or college is responsible for periodic reviews of the master list of authorized unit administrators and must submit revised authorized signatures to reflect staff changes. III . KEY DUPLICATION PROCEDURE A. Original keys for a building and major building alterations are charged against the construction costs. Duplicate keys are charged to departmental accounts . B. C. D. Duplicates are obtained by presenting a completed "Request for Keys" (Stores stock order #140-2548, see sample on page 225.4) to the Key Shop. A separate form must be prepared for each type (code) requested (e.g., master, submaster, room key, misc key) . The "Request for Keys" must carry the signature of a unit ad ministrator on the Key Shop's master list. The person receiving the keys signs both copies of the "Request for Keys." The original is returned to the depart ment and the duplicate is retained by the Key Shop. ( ( ( ( (Keys and Lock Service Continued) IV . KEY ASSIGNMENT Page : Date : 225 .. 2 3-31-89 A. B. Each college, department, or division issues .keys to its per sonnel and is responsible for keeping records to assure build ing security and control. The form "Assignment of Keys by Departments" (Stores stock order #140-2534, see sample on page 225.4) assists in this recordkeeping. One completed copy should be filed in key num ber sequence and one copy alphabetically by name . C. All keys should be returned to the department when an employee transfers or leaves the University. turned, the department should complete a "Collection Advice" form requesting the Accounts Receivable Division of the Con troller's Office to collect an appropriate amount. The amount may vary substantially, based on the type of keys, security needs and the cost of reestablishing security. If any key is not re V. LOCK SERVICE A. B. C. Routine lock service for doors in main campus buildings used for funded academic, research or administrative functions is performed without charge . Specialized lock service is available and charged to the ap propriate departmental account. This includes building or area rekeying, furniture lock service and keys, combination safe work, padlocks, and other related services . To get routine service, call 353-4881. To get specialized service, use a service request, "Request for Interdepartment Material or Service" (Stores stock order #140-2842). VI . SPECIAL SERVICES AND PROCEDURES A. B. C. Safe and vault combination changes are initiated by a service request as outlined in item V.C. above . Special procedures are used to ensure security. Removal of an area or room from the master key system to pro vide maximum security is initiated by a service request as outlined in item V.C. above. Since such changes eliminate the usual custodial and maintenance service access, special au thorization and procedures are required . Requests for master or submaster keys to Housing and Food Ser vices areas require approval from the Assistant Vice President for Housing and Food Services or the Manager of University Housing. D. Keys to mechanical rooms , electrical vaults, and similar areas are controlled by the Physical Plant Division . ( ( ( ( (Keys and Lock Service Continued) VII. BILLING Page: Date: 225 .. 3 3-31-89 Key Shop charges are included in the Physical Plant Division bill ing, a monthly statement of charges for service. Entries on the billing statement reflect all charges posted up to the statement date. Call 355-3375 with any questions concerning monthly billings. ( ( ( ( ( ( Page: Date: 225. 4 . 3-31-89 Form No. CO-ge-34 REQUEST FOR KEYS (Forward Both Copies to Key Shop) To: Key Shop, Physical Plant Building You are authorized to issue the following keys (number of keys---- to the Name of Department D Master Key D Sub-master Key D Room Key Room Door No. D Misc. Key (File, Desk, etc.) Account to be charged Building Building Building Building Code• - - - - - - - Code* Code* Code* Signed Authorized Signature Keys issued to - - - - - - - - - - - - - - - - - - •code is the number stamped on key or lock core Date Number of keys issued Keys issued by FOR USE BY KEY SHOP 0-14569 MSU is an Affirmative Action/ Equal Opportunity Institution Stock Order No. 140-2548 Form No. CO-ge-33 ASSIGNMENT OF KEYS BY DEPARTMENTS Key No . issued Date i s su e d - - - - - - - - - - - - Issued by _____ _ _ _ __ _ N-om-.----------- I To (name) _____ L_o_s_t - - - - - - - -~F - ; , -s , - - - - - - - - - - " 'M " ' ;d ; - ,d , - le _____ _ For Room or Door No. _____ _ Bu i ld ing - - - - - - - - - - - - - - - - - - - Rules: 1. Do not lend key to any other person . 2 . If lost, notify the deportment imme diately. 4 . Return the key when leaving the employ of the University, or when it is no longer needed . 3. Do not have a duplicate key mode . 5. There will be a charge for a lost key . YOUR SIGNATURE CERTIFIES ACCEPTANCE OF THESE RULES S ign ed - - - - - - - - - - - - - - - - - - - - - Dote ______ _ Date Key Returned _ __ ___ _ 0-44 18 Returned t o - - - - - - -= - - - , - - - - - - - - (Signature ) 140-2534 ( ( ( ( ( ( ( ( ( Page: 230.1 Date: j/31/92 UNIVERSITY LABORATORY ANIMAL RESOURCES I. GENERAL A. B. C. University Laboratory Animal Resources (ULAR) located at C-100 Clinical Center, telephone number 353-5064, provides campus-wide services for: . 1. 2. Laboratory animal medicine and care. Procurement of animals for authorized research and teaching. The department office should be called prior to the time services are needed ( except for clinical emergencies). The "Policies, Responsibilities and Procedures for Animal Use and Care at Michigan State University" document is available from the Office of the Vice President for Research and Graduate Studies. II. TECHNICAL SERVICES University Laboratory Animal Resources offers, on a charge basis, the following services: A. B. C. Care of animals (specimens or colonies) on a per diem basis. This includes feed, bedding, equipment, cage washing, trucking, etc. Surgical and anesthetic services. Technical services, injections, blood sampling, etc. ill. PROFESSIONAL SERVICES University Laboratory Animal Resources offers, free of charge, the following services: A. B. Consultation on facilities, experimental design, and utilization of species. Consultation and/or veterinary inspection regarding disease prevention, diagnosis, and treatment of laboratory species. C. Consultation on procurement and distribution of animals and animal supplies. IV. SURGERY FACILITIES For a nominal fee, the use of University Laboratory Animal Resources operated surgical suites may be scheduled by calling the department office. These suites are located in the Clinical Center, Life Sciences and Giltner Hall Buildings. (UNIVERSITY LABORATORY ANIMAL RESOURCES CONTINUED) V. SPACE ASSIGNMENT Page: 230.2 Date: 3/31/96 A. B. Assignment of space by the University Laboratory Animal Resources (ULAR) will be based on first come, first served. In the case of conflicting needs for space assigned to ULAR, if the issue cannot be resolved by the department chairperson(s) involved, the matter will be referred to the Dean's Advisory Group. In the case of space assigned to other units, those units have first priority on the space, and will be responsible for resolving conflicting needs within the unit. Compatible experiments utilizing identical or different species will sometimes be housed in the same room with notification and concurrence of the investigators involved. ( VI. ANIMALS A. B. C. D. To order animals, Form ULAR.108 (see page 230.4, Exhibit I), should be completed and submitted to the University Laboratory Animal Resources office. This form can be obtained by calling 353-5063. Phone in all orders before noon on Thursday, for shipment the following week, or a late charge will be added. Paperwork should follow . Delivery of standard research animals requires up to one week after receipt of the order, while delivery of conditioned, exotic or non-standard species may need from four to eight weeks. Call University Laboratory Animal Resources for specific information concerning standard and non-standard animals. ( The pink copy of Form ULAR.108 should be retained by the ordering department and the remaining copies should be sent to the University Laboratory Animal Resources office. The white original will be returned to the department when charges are processed. Claims for shortages, unusable animals, damaged shipping containers, etc., should be directed to University Laboratory Animal Resources by calling 353- 5063. ( VII. CHARGES FOR PURCHASE OF DOGS AND CATS AND WASTE PICKUP A. B. Upon receipt of a request by a department or investigator to supply animals, University Laboratory Animal Resources create the Dog and Cat Delivery Slip (see page 230.5, Exhibit II). When delivery takes place, the investigator or authorized departmental representative must sign the form and retain the yellow copy to check it against their monthly billings. Upon receipt of a request by a department or investigator to pick up waste, University Laboratory Animal Resources will fill out Form 0-17723 (see page 230.5, Exhibit III). When delivery takes place, the investigator or authorized departmental representative must sign the form and retain the first copy to check it against their monthly billings. (UNIVERSITY LABORATORY ANIMAL RESOURCES CONTINUED) VIII. BUDGET RESPONSIBILITY Page: 230.3 Date: 3/31/96 It is the responsibility of each department to request only such materials, services or animals as can be paid out of available fund balances. Departments will provide University Laboratory Animal Resources current account numoers to ensure proper billing. IX. STATEMENTS A. B. C. The 20th day of the month has been established as the cut-off date to facilitate posting of departmental charges. Charges for materials, services or animals delivered between this date and the last day of the month will be charged in the following month. In reconciling ledger sheets, departments should advise University Laboratory Animal Resources of any discrepancies between the charges to their account and the total receipt cards received during the accounting month. Charges will appear on departmental monthly ledger sheets as 082 for supplies, 071 for contractual services or 010 for salaries. X. TRAINING University Laboratory Animal Resources maintains an extensive library consisting of: 1. 2. 3. 4. 5. books periodicals videotapes slide tape programs pamphlets and news clippings These can be used for self study on all aspects of animal welfare, experimentation, humane care and ethical issues. This material is also available to high school students and others to use in preparation for term papers and debates. University Laboratory Animal Resources also distributes information to researchers who use animals. The training coordinator for University Laboratory Animal Resources is responsible for educational programs for those who work with research animals. These programs provide information on: 1. 2. 3. 4. Pertinent policies and regulations. Laboratory animal care and disease monitoring. Clinical techniques utilized in research animals. The continuing debate surrounding the use of animals in research . ( ( \ ( ( ( ( MICHIGAN STATE UNIVERSITY. UNIVERSITY LABORATORY ANIMAL RESOURCES ANIMAL PURCHASE REQUEST ORDER DATE: ACCOUNT NUMBER: I AUF NUMBER: . PRINCIPAL INVESTIGATOR: ADDITIONAL NAME !OTHER THAN PII: EXHIBIT I Page: 230.4 Date: 3/31/96 RELEASE NUMBER: 01283 I ORDERING DEPARTMENT: I PER-DIEM ACCOUNT NUMBER: I DELIVERY DATE: A I DEPARTMENT Iii different!: PERSON TO BE CONTACTED REGARDING THIS ORDER: TELEPHONE NUMBER: EXTENSION : OEUVER .TO CBUILOINGI: I ROOM NUMBER: LATE CHARGE YES I NO SEX SPECIES ORDERED STRAIN WEIGHT AGE SPECIAL SHIPPING INSTRUCTIONS: VENDOR: :.;.. AUTHORIZED SIGNATURE: I DATE: CONFIRMING YES I NO HUMANE USE CA TE;GORY INFORMATION• CATEGORY C CATEGORY D CATEGORY E Animal, upon which teaching , research, experiments, oc tests will be conducted involving no p.in, distress, or use of pain rel.eving drugs. Animal• upon which experiments, teaching, rese•ch. S11gery, or tests will be conducted involving accompanying pain or distress to the anima,s end for which appropriate anesthetic, en.Jonie, or tranquilizing drugs will be used . Animab upon which teaching , experiments, reseatch, S\Kgery or tests will be conducted involving accompanying pain or distress to the enim~s and for which the use of appropf'iate anesthetic, aNilgesic, or tranquilizing drugs would have edversely affected the procechxes. results , or interpretation of the to1ching, re9earch. experiments, •\IOOfY or testa. CALL THE ULAR OFFICE AT 3-5063 TO PLACE YOUR ANIMAL ORDER . FORWARD THE TOP TWO COPIES OF THIS REQUEST TO: MICHIGAN STATE UNIVERSITY, UNIVERSITY LABORATORY ANIMAL RESOURCES , C109 CLINICAL CENTER, EAST LANSING, MICHIGAN 48824. THE WHITE COPY WILL BE RETURNED WITH YOUR MONTHLY BILLING . WHITE COPY: GREEN COPY: PINK COPY: 0-20844 ULAR COPY ULAR COPY DEPARTMENT COPY ULAR . 108 (R 02 /95) EXHIBIT Il DOG/CAT DELIVERY SLIP Page: 230.S Date: 3/31/92 SHIPPED FROM : MICHIGAN STATE UNIVERSITY SHIP TO: UNIVERSITY LABORATORY ANIMAL RESOURCES C BUILDING • CLINICAL CENTER EAST LANSING• MICHIGAN• 48824-1313 TELEPHONE: (517) 353-5064 ( ( DELIVERED BY ____________ DATE ____________ RCVD . BY ___________ _ EXHIBIT ID FORM # 0-17723 I I bJANT1TYI I · 1 I REL. NO. I REL. DATE I DEL. DATE I BILL-CATE I CODE I I I I I ACCOUNT NO. INVESTIGATOR DELIVER TO ROOM BLDG. DESCRIPTION SIGN ,-.. TU RES: DEALER : UNIVERSITY LABORATORY ANIMAL RESOURCES MICHIGAN STATE UNIVERSITY RECEIVED BY : I mJ >.MOUNT I I N~ 29393 ACCOUNT NO. RELEASE NO. RELEASE DATE DELIVERY DATE BILLING DATE CODE QUANTITY SYMBOL TOTAL CHARGE MSU is on Afflmurtiw, Action/&p,ol Opport,mity lnstit1ttion 0-17723 .. J Page: 235.1 Date: 3/31/94 LIBRARY COPY CENTER I. Library Copy Centers are available to copy material at six cents per copy on 8 1/2 x 11 or 8 1/2 x 14 inch paper or fifty-one cents per copy on transparencies. Copies made on the reduction/enlargement machines are six cents each, and 11 x 17 inch copies are twelve cents each. Cash and charge card sales for products are subject to Michigan sales tax. II. Copy Centers maintain regular Library hours. Copy Center I, situated in the east wing of the Main Library, is also open extended hours during the terms - until 1: 00 a. m. , Sunday through Thursday, and until 2:00 a.m. during finals week. The Copy Centers in the Business and Engineering Libraries close at 10:45 p.m., Sunday through Thursday, and at 5:45 p.m. Friday and Saturday. These centers are closed during term breaks. Hours may vary. III. Patrons can copy their own materials at all Copy Center. At the Main Copy Center, located across from the Information/ Referral Center, material may be left for copying by the Copy Center staff for a small service charge. IV. Visa and Mastercard charges require the Copy Center attendant to fill out a charge form. The customer must have a valid card and be authorized to use the account. Sales totalling less than five dollars may not be charged on VISA or Mastercard. Amounts above the floor limit are phoned into the Bankcard Center for approval. V. No paperwork is required for self-serve cash sales. A patron simply copies the material and pays the cashier for each copy made. Receipts are available upon request. VI. University account sales require that the Copy Center attendant be given an account number to be charged, along with the department's name, main office address and telephone number. Each month, the charges are input into a computer to generate detailed billing statements, _which are mailed to the appropriate departments. Then a list of accounts, along with the corresponding total charges being billed, is sent to the Accounting Department. As a result, the charges are debited by journal entry on the department's monthly fund ledger. VII. Additional services available include public fax, supplies, volume printing at discounted prices and color copying. .. ( ( ( ( LIBRARY DATABASE SEARCHING SERVICES Page: 236.1 Date: 3/31/95 I. Customized retrospective searches of on-line bibliographic databases are conducted by librarians in the Social Science and Humanities Reference Library, the Science Reference Library and in a number of branch libraries. Current aw~reness searches which are run against each update of a database are also available. II. Rates charged are as specified in the Library Policy and Procedure Statement 11.20 and are set at a level calculated to recover the cost of the following direct cost elements: communications, on-line connect time, off-line printing and any other royalties for on-line time and printing. Therefore, the total cost of a search varies with the amount of usage. An additional $5.00 handling fee is added to the total cost of each search request. The average cost currently ranges from a low of approximately $15 to a high of approximately $125. Non-MSU users are charged at 1.5 times these costs. III. For more specific information on databases available, rates or procedures for arranging for a search, contact a librarian in the Science Reference Library, the Social Science and Humanities Reference Library, the Business Library, the Engineering Library, the Clinical Center Library, the Veterinary Medical Center Library, the Chemistry Library, the Mathematics Library, or the Physics-Astronomy Library as appropriate for the field of interest. IV. V. A search can be paid for in cash, billed to an approved organizational account, or a University account, or paid for with VISA or Mastercard. All searches are recorded on a paid search record form. Information recorded includes all details of the transaction: vendor, date, file, total on-line time, number of prints, total charges; also, user name, address, organization, unit, account number and method of payment, as appropriate. VI. A receipt is issued for each cash transaction. VII. Charges to organizations are posted to individual ledger sheets headed with the name of the organization, the department, address and account number. Searches completed during the month are listed individually with the following data provided: user name, file searched, total charge. Each month all charges for outside organizations are billed directly to the organization through the Database billing office. The billing office handles receivables and all followup billings . Delinquent accounts are sent to Delinquent Receivables. VIII. Charges to MSU Departmental accounts are billed monthly by Journal Voucher Entry. An individual statement is sent to the department for each account billed. Backup documentation for all charges will be kept on file in the database billing office. ( ( ( ( ( ( Page : 240.1 Date: 03/31/9r ADMINISTRATIVE INFORMATION SERVICES MAIL DISTRIBUTION LABELS I. Departments of the University may order sets of 1 abe 1 s for ma i 1 i ng off; ci a 1 administrative to persons holding positions with comunications responsibility in the different departments. II. Currently there are two (2) jobs that produce campus mailing labels: . A. B. The job, U0002AD8, prints Campus Mailing Labels for academic administrators, deans, It is billed to the requesting directors, and chairpersons. department and labels are printed 33 to a page. See page 240.2 for the request memo to be used. executive management, including The job, UOOOIADS, prints Campus Mailing Labels for all current faculty and academic staff. It is billed to the requesting department and 1 abe ls are printed 33 to a page. See page 240. 3 for the request memo to be used. ( ( ( ( Page: 240.2 Date: 03/31/91 Acimin. Info. Serv. Use Only Document Number: Scheduled Date: ____ / ____ / __ __ Rev.(02/20/91,U0002AD8) Phone: COMMON UNIT CODE: ( ( Date:~-'---'--- TO: ADMINISTRATIVE INFORMATION SERVICES OPERATIONS AND PRODUCTION Room 47 Administration Building FROM: DEPARTMENT: Address: SUBJECT: Please schedule job U0002AD8 to run o n~ - '~ - '~ - JOB RELATIONSHIP INFORMATION: Job U0002AD8 runs independently of any other job. SCHEDULING INFORMATION: (information in parentheses 1s for A. I • . S. use) Enter Account Number to be charged and enter the Project Code, (CODE-:;-NNNNN-) - if known. ( Enter the number of 'Sets' of labels required, normally one. (COPY .. 1) Please supply the current date parameter to be used 1n the run of the program. y y M D D Start date information (CDATE .. YYMMDD) JOB FUNCTION INFORMATION: This job (U0002AD8) prints Campus Mailing Labels for academic administrators, including executive management, deans, directors, and chairpersons. It is billed to the requesting department and labels are printed 32 to a paie, Estimated cost to run this job is $10.00. You will be billed for actual cost. This job is a client-written DYL-280 program APR8DDCLBL. Page: 240.3 Date: 03/31/91 · Admin. Info. Serv. Use Only Document Number: Scheduled Date:~~'~~'~~ Rev. (02/20/91,U0001AD8) Date: ~ - '~ - '~ - TO: ADMINISTRATIVE INFORMATION SERVICES OPERATIONS AND PRODUCTION Room 47 Administration Building FROM: DEPARTMENT: Address: Phone: COMMON UNIT CODE: SUBJECT: Please schedule job U0001AD8 to run on~ - '~ - '~ - JOB RELATIONSHIP INFORMATION: Job U0001AD8 runs independently of any other job. SCHEDULING INFORMATION: (information in parentheses is for A. I. S. use) Enter Account Number to be charged and enter the Project Code, (CODE-=-NNNNN-) - if known. Enter the number of 'Sets' of labels required, normally one. (COPY = 1) Please supply the current date parameter to be used in the run of the pro·gram. y y M M D D Start date information (CDATE=YYMMDD) JOB FUNCTION INFORMATION: This job (U0001AD8) prints Campus Mailing Labels for all current faculty and academic staff. department and labels are printed 32 to a page. Estimated cost to run this job is $30.00. You will be billed for actual cost. This jobs run client written DYL-280 program APR8FSCLBL. It is billed to the requesting ( ( \ ( ( ( ( ( ( ( VEHICLE AND TRANSPORTATION SERVICES Page: 245.1 Date: 3-31-95 I. LICENSED MOTOR VEHICLE POLICY A. Overview Michigan State University owns and operates licensed motor vehicles necessary to conduct University business. B . Responsibility All Michigan State University licensed motor vehicles are within the responsible purview of the Automotive Services Department, Physical Plant Division. Automotive Services will arrange for obtaining new vehicles, disposing and reassigning of old or surplus vehicles, securing and maintaining licenses, performing proper maintenance, maintaining required service records, ensuring fleet safety standards, and other required fleet management responsibilities. the necessary titles and C. Ownership Passenger vehicles (i.e . , sedans, station wagons, passenger vans, etc.) may be rented daily or leased from the Automotive Services Department . Special use vehicles, such as service trucks, may be leased or be de partment owned . D. Authorization Daily rental or short-term lease of a vehicle requires a University Travel Authorization approved by a dean or director . Long-term lease, individual assignment, or a request to expand the University fleet, requires written justification of need and approval by the Provost or the Vice President for Finance and Operations. E. Identification University vehicles will bear municipal license plates, University decals and visible unit numbers. F . Usage Operators must comply with MSU Travel Regulations, and must operate vehicles legally and in a manner which does not detract from the public image of the University. As a general policy, there is to be no personal use of the University vehicles. II. MOTOR POOL The Motor Pool, located in the Central Services Building , is open from 7:00 a . m. until 5 : 00 p . m., Monday through Friday . Page: 245.2 Date : 3 - 31-95 A. Daily Lease Customers may reserve cars, station wagons, mini-vans, vans, trucks and other vehicles (telephone 353 - 5280) . An approved Travel Voucher and valid driver license are required to pick up a vehicle. B . Cancellation Fee A cancellation fee may be assessed when vehicle reservations are not cancelled at least 48 hours in advance. C. Long Term Lease Long term use of a vehicle may be arranged with a Request for Long Term Lease of a University Vehicle (Form 0-12491). Specific questions should be directed to the Motor Pool (353-5280) . ( ( III. BUS SERVICE A . General Information The Bus System, located in the Central Services Building, is open from 7:00 a.m. until 5:00 p.m., Monday through Friday. Campus bus service operates Fall and Spring Semesters from approximately 7: 00 a. m. until 11:00 p . m. weekdays and 10:30 a.m. until 5:00 p . m. weekend days . Customers may ride by purchasing passes or individual tickets. Bus charter service is also available and can be arranged by mail or telephone (353-5280). ( B . Cancellation Fee A cancellation fee may be assessed when charter reservations are not cancelled at least 48 hours in advance . IV. SPECIAL TRANSPORTATION SERVICES A. Nite-Rider Nite-Rider is a fixed route bus service providing regularly scheduled on campus transportation to all areas except University Village, Spartan Village, and Commuter Lots. Nite-Rider buses operate during Fall and Spring Semesters, excluding school breaks, holidays, and holiday weekends, from 10 : 00 p.m . to 2:30 a . m. , Sunday through Saturday. B. Dial-A-Ride Dial-A-Ride supplements Nite - Rider and is a telephone requested service providing on-campus transportation, including University Village, Spartan Village, and Commuter Lots, for up to two persons traveling to the same Dial-A-Ride service operates during Fall and Spring destination . Semesters , excluding holidays, and holiday weekends, from 10 : 00 p . m. to 2:30 a.m., Monday through Friday, and 6 : 00 p . m. to 2:30 a . m. Saturday and Sunday . ( ( Page: 245.3 Date: 3-31-95 C . Handicapper Transportation Handicapper Transportation is provided for those individuals who have physical characteristics preventing them from using regularly scheduled bus routes. Fees are comparable to those charged for the campus bus services . Handicapper transportation is available from 7:30 a.m . to 10:15 p.m., Monday through Friday and 10:00 a . m. to 6:00 p.m. Saturday and Sunday. D. General Questions concerning qualifications for these services, should be directed to Special Transportation, telephone 353-5280, or the Office of Programs for Handicapper Students, telephone 353-9642. V. SERVICE GARAGE The Service Garage, located on the East side of Spartan Stadium, is open from 8:00 a.m. to 4:30 p.m., Monday through Friday. Available products include gasoline, diesel and other parts and accessories. Available services include oil changes, lubrication, tune-ups, front-end alignment, vehicle washing, wheel-balancing, wrecker service, body work, major repairs, etc. The Service Garage also sends monthly maintenance reminder reports to vehicle owners . To schedule appointments or arrange other services, telephone 355-1868. fuel, motor oils, antifreeze, VI. FUEL SERVICES Michigan State University operates 24-hour, automated self-serve gasoline and diesel fuel pumps (located on the East side of Spartan Stadium). Questions regarding fuel service may be directed to the Service Garage at 355-1868. VII. INVENTORY The Inventory Department maintains a purposes (See Manual of Business Procedures, Section 224). listing of vehicles for insurance VIII. INSURANCE University vehicles are covered under the University (reference Manual of Business Procedures Section 35). collision and comprehensive Vehicle Protection Plan is available Automotive Services. Telephone 353-5280 for additional information . insurance policy A supplemental from IX. DRIVER LICENSING AND MEDICAL CERTIFICATION To legally operate Michigan State University vehicles, state and federal law requires that employees possess the appropriate vehicle operator license and, in some cases, medical certification. ( ( ( ( ( ( A . When a person operates a vehicle on an infrequent basis or when a vehicle is used to assist in accomplishing assigned duties (i . e . , a professor driving to an off-campus course; a plumber driving to an assignment) it is considered Incidental Duty and a basic Operator (driver) License is all that is required . ( ) Page: Date: 3-31-95 245 . 4 ( ( ( B . When the reason for a person being irrespective of size, to perform a driver; a rubbish truck operator) Chauffeur License is required . an employee is to operate a vehicle, job or provide a service (i.e . , a bus it is considered Primary Duty and a C. State of Michigan law requires that any person, irrespective of whether driving is an Incidental or Primary Duty, operating a vehicle with more than 10,000 lbs. gross vehicle weight rating (GVWR) or a vehicle towing a unit with a GVWR of 10,000 lbs. or more must carry a Medical Certificate . Supervisors shall arrange medical certification at departmental expense through the Olin Health Center or a University-referred physician for off-campus employees . D. Furthermore , irrespective of whether driving is an Incidental or Primary Duty, Federal law requires that an employee must obtain and carry with them a Commercial Driver License (CDL), with appropriate endorsements, if they operate: 1. 2 . 3 . 4 . 5 . A single vehicle having a GVWR of 26,001 pounds or more. A combination of vehicles having a gross combination weight rating of 26,001 pounds or more, towing vehicles not more than 10,000 pounds GVWR . A vehicle towing another vehicle with a GVWR over 10,000 pounds . A vehicle designed to carry 16 or more people (including the driver) . A vehicle carrying hazardous materials in such amounts that placarding is required . E . Obtaining and maintaining Vehicle Operator Licenses, Chauffeur Licenses and Commercial Driver Licenses is a personal expense and the respon sibility of the employee. Verification of licensing and medical cer tification is the responsibility of the employing department . Where the duties of a position necessitate vehicle operator licensure and medical certification, departments should reflect this requirement on the position requisition form to ensure that vacancies are posted with appropriate job requirements. Departments are also responsible for ensuring that these requirements are met on an ongoing basis . F. Additional information and clarification regarding licensing required to operate University vehicles may be obtained from any office of the Secretary of State or the Automotive Services Department, 353-5280 . X. ALCOHOL AND CONTROLLED SUBSTANCES TESTING Federal law specifies that e v ery person who operates a commercial motor v ehicle and is subject to the Commercial Driver License (CDL) requirement is also subject to alcohol and controlled substances testing . University policy and procedures governing such testing may be found in the Human Resources ( ( ( Policy and Procedures Manual . XI. VEHICLE LICENSING AND REGISTRATION Page : 245.5 Date: 3-31-95 University vehicles are licensed in accordance with the . Vehicle Policy and State of Michigan registration, and title records are maintained at the Automotive Services Department. License plates may not be altered, removed, transferred, or destroyed without coordinating with the Automotive Services Department . License, law. XII. PURCHASE AND OWNERSHIP Requisitions for vehicles should be submitted to the Purchasing Department prior to September of each year so that the University may obtain the maximum fleet purchase discounts available. Questions pertaining to lease and purchase policies may be directed to the Automotive Services Department (353-5280) and the Purchasing Department (355-0357), as appropriate. XIII. ADDITIONS TO THE VEHICLE FLEET--LONG TERM LEASE OR OWNERSHIP Vehicle purchases which result in an addition appropriate approval and completion of a Request Ownership of a University Vehicle (Form 0-12491). to the Automotive Services Department (353-5280). the fleet, to require for Long Term Lease or Questions may be directed ( XIV. VEHICLE RECEIPT, SALE, TRANSFER Deli very of new vehicles, transfers between departments, and disposal of vehicles is coordinated by Automotive Services where appropriate decals are installed in accordance with University policy, license plates are assigned, and fleet administrative and maintenance records are established. XV. VEHICLE SAFETY/INSPECTIONS Departments are responsible for assuring that vehicles are maintained in safe operating condition and that information regarding maintenance at sites other than the Service Garage is forwarded for inclusion in the central file. ( XVI, VEHICLE RECALLS Manufacturer vehicle recalls should be coordinated with the Service Garage to assure maintenance records are updated . Departments may take the vehicle to a dealer for repairs or request Service Garage assistance. XVII. CREDIT CARDS Credit cards should be utilized for purchase of off-campus fuel to minimize University expense. Major oil company credit cards for department-owned vehicles may be requested from the Accounting Office (353-2011) . Contact Automotive Services (353-5280) to obtain fuel cards for use in the University 24-hour, self-service fuel system. ( Page: 245.6 Date : 3-31-95 XVIII . VEHICLE AND TRAVEL EXPENSE REIMBURSEMENT Reimbursement for travel related expenses should be processed as outlined in the Manual of Business Procedures, Section 70. Many reimbursements for ex penses associated with Motor Pool lease vehicles may be made immediately at the Motor Pool . Questions should be directed to the Motor Pool (353-5280). XIX. FIELD TRIPS Cars, trucks, buses, etc . are available to lease for field trips . Field Trip policy is outlined in the Manual of Business Procedures, Section 25 . XX. VEHICLE SERVICE CHARGES Charges for vehicle and the monthly departmental Physical Plant billing statement and the University Fund Ledger. Questions regarding billing statements may be directed to the Physical Plant Business and Personnel Office (355-3375) . transportation services appear on XXI. EMERGENCY ASSISTANCE Emergency vehicle assistance may be obtained by telephoning Automotive Services (353-5280) or the Service Garage (355-1868) . During holidays and other than normal office hours, requests for emergency assistance should be If necessary, these numbers directed to the University operator (355-1855) . may be telephoned "collect . " ( XXII. INFORMATION Information and assistance pertaining to University vehicle operation or transportation services may be obtained the Automotive Services Department (353-5280) . from ( ( ( ( ( ( ( Page: 250.1 Date: 3-31-95 Michigan State University MANUAL OF BUSINESS PROCEDURES MICHIGAN STATE UNIVERSI1Y PRESS I. General Michigan State University Press is located in Suite 25 of the Manly Miles Building. The complete address is: Michigan State University Press 1405 South Harrison Road, Suite 25 Manly Miles East Lansing MI 48823-5202 Telephone: 517 /355-9543 517 /432-2611 Fax: MSP05@msu.edu E-mail: Office hours are 8:00 a.m. to noon, and 1 :00 to 5:00 p.m. Monday through Friday, on the days the University is in operation. II. Services Offered Michigan State University Press, a member of the Association of American University Presses, serves as the scholarly publishing arm of the University. Consonant with MSU's Land-Grant mission and its stature as a member of the Association of American Universities, MSU Press's primary function is to publish the results of research and intellectual inquiry undertaken by scholars. A prospectus or query letter may be sent to the Press for consideration at any time. After an initial evaluation by the Press editorial staff, works submitted for publication are subject to peer review by scholars in the relevant field of specialty. In addition, these works will undergo evaluation by the MSU Press Editorial Advisory Board, after which the Press will make the determination of suitability for publication. MSU Press will market, sell, and otherwise make available its books, tapes, and software to scholars, libraries, and to members of the informed reading public. A catalogue of the Press's current published works is available without charge upon request. Page: 255.1 Date: 3-31-96 ( OFFICE SERVICES DEPARTMENT I GENERAL The Office Services Department, telephone number 355-6620, is located at 88 Service Road. It is open Monday through Friday, 8:00 a.m. to noon and 1 :00 p.m. to 5 p.m. All services are performed on a charge basis. ( II WORD PROCESSING SERVICES Word processing services are available to all departments of the University with a university account number or on a cash basis. All work performed by Office Services is on a first come, first serve basis. Normally, there is a 24-hour turnaround time for correspondence. At the time the work is submitted, the department is given an approximate date to expect completion of the work. We make every effort possible to meet deadlines the department may have. A. Transcription of cassettes Correspondence, speeches, outlines, abstracts,journal articles, reports, notes, minutes of meetings, research papers, focus groups, etc., may by transcribed. B. Addressing form letters Departments can order the insertion of individual names, addresses and other personalized items on a form letter or the entire individualized letters can be run on our word processing equipment. C. Envelopes and labels Departments can have labels and/or envelopes done for mailings. D. Manuscript typing =.;.. Departments can have manuscripts typed. Office Services will accept any manuscript, grant proposal, etc., for typing. Highly technical papers must be accompanied with specific instructions. III. AUTOPEN SERVICES Signing correspondence with an individual's original signature is available. This service is available only when an individual :frequently has a large volume of correspondence requiring ( ( ( (OFFICE SERVICES DEPARTMENT CONTINUED) Page: 255.2 Date: 3-31-96 his/her signature on a continual basis. Individuals wishing to use this service must purchase the matrix. Delivery time for a matrix is six to eight weeks. IV FACSIMILE MACHINE Office Services has a facsimile machine which is able to either receive or send material to other facsimiles . V SPARTAN OFFICE AIDES A. B. Temporary on-call help: Upon request, departments can obtain the services of substitute personnel during leaves of absence, vacations, sickness, overloads of work, vacant positions, etc. Requesting temporary help: to insure that a temporary on-call employee will be assigned to you, Office Services should receive the request for help at least one week prior to the starting date of the assignment. The department must indicate the following: 1. 2. 3. 4. 5. 6. Type of work to be performed Starting date Approximate ending date Working hours Name of supervisor to report to Account number to be charged Office Services will determine the rate for the service based on the type of work to be performed and will select an employee who best meets the required qualifications of the position. ( ( ( Page: 260.1 Date: 3-31 -95 PHYSICAL PLANT DIVISION I. GENERAL This section describes the wide range of Physical Plant Division services and outlines basic business procedures. To address questions not answered below, call the appropriate department office: Administrative Office Automotive Services Custodial Services Engineering Services Maintenance Services Power & Water Department Telecommunication Systems University Architect 355-3366 353-5280 355-8485 355-3372 353-1760 355-3314 353-5515 355-1846 II. SERVICE DESCRIPTIONS A. B. C. D. MAINTENANCE SERVICES operates and maintains academic buildings, maintains the utility distribution system, and performs related services. A wide variety of skills and materials in metal working, electrical, electronics, broadband cable, plumbing, heating, ventilation, air-conditioning, carpentry, roofing, masonry, locksmith, painting , and glazing trades are available for departmental facilities and projects. AUTOMOTIVE SERVICES operates the Campus Bus System, including Nite Rider, Dial-a-Ride, and Handicapper Transportation, charters buses, rents and leases sedans, stations wagons, vans, and trucks to departments and individuals for University business, operates a fueling and vehicle repair station, and keeps data, titles and licensing for vehicle fleet. ENGINEERING SERVICES performs planning and analysis for the Physical Plant Division, maintains construction standards and master records of buildings and utilities, coordinates and inspects alteration projects, and prepares plans and specifications. The department also reviews plans for consulting architects and engineers on major construction projects. CUSTODIAL SERVICES provides cleaning service in academic, athletic and event buildings, locks and unlocks the buildings, operates swimming pools, replaces light bulbs and tubes, and similar minor building maintenance. The department also sets up special events, assembles furniture and provides heavy trucking, labor, and equipment for certain heavy moving and delivery services. Contact the head custodian for basic custodial service in a building; otherwise call the department office. ( ( ( ( ( Page: 2J30.2 Date: 3-31-96 (Physical Plant Division Continued) E. F. G. The POWER AND WATER department operates the power plant, reservoir, and wells which provide steam, electricity, and water to the main campus. For information on utility capabilities, call Engineering Services. To report irregular utility conditions or utility interruptions, call Maintenance Services. TELECOMMUNICATION SYSTEMS manages telephone, electronics, and broadband cable systems. Call Maintenance Services for procedures for electronics and broadband cable systems. See section 280 for details on the telephone system and directory information services. the University's \ The UNIVERSITY ARCHITECT office coordinates and directs the planning process for new buildings. This office is involved in the selection of professional design consultants and acts as the liaison between the commissioned architects and the University. Ill. REQUESTING SERVICES A. CROSS-REFERENCES - - Specific details of the following Physical Plant Division services and procedures appear in separate sections of the Manual of Business Procedures: ( Section Title Section Number 1. Alterations and Improvements of Facilities 2. Field Trips (for bus arrangements) 3. Keys and Lock Service 4. Vehicle and Transportation Services 5. Telephone Service, Directory Information and Telephone Charges 200 25 225 245 280 B. C. To request routine maintenance services in academic buildings or report problems, call 353-1760; outside of normal business hours call 355-1855. For custodial services in these buildings, see the head custodian, leave a note, or call 355-8485. ( The Request for Interdepartmental Material or Service ("Service Request") form is used to request maintenance, custodial, engineering, and telephone (section 280) services to be paid for by the requesting department. Download a copy from the Physical Plant web page (www.pp.msu.edu) or order the form from General Stores. The Stores Department stock order number is 140-2842; a sample is reproduced on page 260.4. Page: Date: 260.3 3-31-96 (Physical Plant Division Continued) D. WORK ORDER AND JOB NUMBERS Upon approval of the service request, a copy of a Physical Plant work order is sent to the requesting department. Three key references included on the work order are the: 1. JOB NUMBER - which appears on all documents from an approved service request to final billing. Reference it when inquiring about a job. 2. SCHEDULER - Physical Plant's primary representative to be contacted regarding the status of a job. 3. DEPARTMENT REP - the requesting department's representative regarding all aspects of the job. E. OPEN ORDERS A Service Request can also be used to establish an open order for miscellaneous or recurring Physical Plant services. With an Open Order Job Number the department representative can request services verbally rather than sending separate Service Requests. However, be aware that Physical Plant's ability to respond to "what's it for?" billing questions is also reduced. F. BILLING PROCEDURES 1. Billing procedures for telephone services are detailed in section 280. 2. Billing charges for all other departmental services are itemized on the Physical Plant Division Monthly Customer Statement. G. CUSTOMER INQUIRIES 1. To get answers regarding the status of a job, contact the SCHEDULER listed on the WORK ORDER or call 353-1760. 2. To get billing questions answered, contact the Physical Plant Business and Personnel Office at 355-3375. ( ( ( ( ( Page: Date: 260.4 3-31-95 ( ( ( ( Michigan State University - Request for lnterdepartment Material or Service Physical Plant Use Only To Department From Department Dept. Address Est Labor PP Rep Job Number SR Numoer Work Location (room number and building name) Account Number Dept Adm,n,strative Contact Phone & Extension Check if D An Estimate Is Reouested FAX Numoer Est Material Esumator Total Estimate Est Date Contact Person for Job or Service Phone & Extension FAX Nuniber QC-Bldg No. Data Emry Complete Description of Item or service requested: SYS MAT LAB Date: Authorized Signature When this form is used for Physical Plant services, send to Physical Plant Division or FAX to 355-5205 Send Requests for Alterations or Improvements to Office of Planning & Budgets. Admin. Bldg .. per Section 200 of the Manual of Business Procedures Stock # 140-2842 MSU is an Allirmat,ve Actionlf:qual Opporrumty Institution 0-20689 ( ( Page: 265.1 Date: 3/31 /96 INSTRUCTIONAL MEDIA CENTER The Instructional Media Center is the central organization responsible for providing complete audiovisual and communication services needed by faculty, staff and administrators in order to facilitate and promote Michigan State University's missions of instruction, research, diversity and public service. I. GENERAL INFORMATION A vast array of audio-visual services and equipment rental/repair registered student faculty, staff, and are available organizations, by contacting the Instructional Media Center. to A. B. C. D. The main Scheduling Office for Instructional Media Center services is located in Room 126 IMC Building (corner of Wilson and Stadium Roads). Business hours are from 8:00 a.m. to 5:15 p.m. during the summer and between semesters these hours may vary. The telephone number is 353-3960. The Administrative and Business Office is located in Room 207 Communication Arts and Sciences Building. Business hours are from 8:00 a.m. to 5:00 p.m. The telephone number is 353-9229. in Room 233 The Graphics Studio Communication Arts and Sciences Building. Business hours are from 7:30 a.m. to 5:30 p.m. The telephone number is 353-8670. located is The Motion Picture/Video/Audio Production Studios are located in Room 116/117 Communication Arts and Sciences Building. Business hours are 8:00 a.m to 5:00 p.m. The telephone numbers are 353-6438 (video/audio) and 353-9011 (motion picture). II. TYPES OF SERVICES A. Distribution Services 1. This division provides a vast array of audiovisual equipment, projectionist services and access to the Page 265.2 Date: 3/31 /96 overhead projectors; 16mm Film and Videotape Library. Available equipment includes: film projectors; carousel slide projectors; LCD (liquid crystal display) projectors and panels for computer and video projection; videodisc players; photo CD players; 1/2" and 3/4" video-cassette players; monitors; screens; cassette tape recorders/players; filmstrip projectors, and record players. Two pieces of the above equipment may be ordered at no charge for regularly scheduled credit courses that meet both on and off campus. Additional pieces of the same equipment or specialized equipment for non-classroom use is available on a charge basis only. Audiovisual Aides (equipment operators) are available for classroom and non-classroom use. For regularly scheduled credit courses which meet in large classrooms with media equipped projection booths, full projectionist services are available on a free basis. Faculty may request keys for projection booths, providing access to IMC equipr:nent for use in the classroom. Audio-Visual satellite offices are maintained in three classroom buildings (Berkey, Bessey, Wells). During peak classroom usage in each of these buildings, Audio-Visual Aides are on site to assist Faculty with their media needs, respond to trouble calls and provide training. In some classrooms and non-classroom showings, customers are charged an hourly fee. The Film and Video Library contains a wide range of in regularly titles which are available for use scheduled credit courses both on and off campus for a small service charge, and for other showings on a fee basis. A room is available for faculty and staff to preview IMC owned films and videotapes prior to program use, at no charge. Other uses of this preview room are available on a charge basis. A resource person is available to assist faculty and staff with their film and videotape selection. A (on 3.5" high density diskette--lBM catalog compatible only) of IMC's film and videotape collection may be obtained by contacting a Customer Service Representative at 3-3960. Films ( ( ( 2. 3. 4. ( ( ( Page 265.3 Date: 3/31/96 and videotapes from off-campus suppliers may be ordered through the IMC. Costs include the rental fee, plus shipping and handling. to receive free service. Requests for classroom service must be placed with the Scheduling Office a minimum of twenty-four (24) hours in advance of the scheduled course in Faculty are order encouraged to place their orders early for the entire semester. Requests for services may be placed by telephone; however, extensive and/or complex orders should be placed in writing and sent through campus mail to 126 IMC or faxed to 353-1817. Requests for films and videotapes from off-campus suppliers should be placed no less than thirty (30) days in advance of the show date. All films and equipment are delivered and picked up according to class and program schedules for on campus courses. For off campus courses, IMC will deliver the materials to a departmental or faculty office or they may be picked up from IMC. B. Graphic Services A wide variety of graphic design and production services are provided by this division. This includes: Computer generated slide and slide shows, creation of charts, graphs and other presentation media, with output in full color on transparency film and/or thermal paper, as well as 600 dpi black and white laser prints; full-color image scanning; file transfer service for customer created, computer-generated files from a variety of PC-based and Macintosh programs (it is recommended that you contact us at 3-8670 prior to creating the files so that we may assist you in setting up your software defaults), vinyl lettering and logos for banners, poster sessions, windows, vehicles, etc.; desk top publishing for development of camera-ready copy for the printer in the areas of newsletters, fliers, prototype text and brochures, original drawings, overhead transparencies, scientific illustration, graphic and logo design, three-dimensional displays, matting and framing, certificate lettering, engraved nameplates, and sign production in accordance with the provisions of the including complete American Disabilities Act (ADA), bu ilding signage systems. This unit also maintains an area Page: 265.4 Date: 3/31/96 for the construction and fabrication of props and displays for use at conventions and trade shows, as well as in departments. These services are available on a fee basis, which includes materials, labor and consultation. C. Marketing This division is available to assist faculty with the dissemination of instructional and software programs which they have developed, and subsequently have been approved by the Marketing Advisory Committee for marketing a University sponsored program. The staff will coordinate contract preparation and execution, determine packaging of the program(s), pricing, design and production of promotional brochures, direct mail to potential national and advertising international reproduction of materials, shipping and customers, receiving, royal invoicing, payment collection, and distribution. The telephone number is 353-9229. D. Media Production Laboratory The IMC Media Production Laboratory, located in the IMC, is a facility where faculty can gain hands-on experience, and design and prepare their own prototype visuals for classroom use. The types of visuals which can be prepared in the Media Lab include S-VHS/VHS video productions and editing, overhead transparencies, 35mm slides, signs and display materials. Appointments are required. The telephone number is 353-3960. E. Motion Picture/Video Production This division is available for the production of motion picture films and videotape presentations (including script writing and editing). Other services available include the production of slide-tape programs, filmstrips and public service announcements for television broadcast. A fully equipped sound stage with studio and location lighting, sound recording, and adequate camera equipment is maintained. 35mm and related production equipment is available through IMC's regular commercial suppliers. All services are available on a fee basis covering equipment, ( ( ( ( \ ( ( Page: 265.5 Date: 3/31/95 materials, labor, and consultation. The telephone number is 353-9011 (motion picture) and 353-6438 (video). F. Photographic Services A wide variety of services are available both through the IMC Photographic Laboratory and off-campus vendors with whom we contract special processes. E-6 color slide film processing is run four times daily in our lab. Other services include: color and black and white negative film processing; custom color and black and white printing; slide duplication; photo CD scans; black and white and continuous-tone "Itek" prints; and various types of slide reproductions from original art. Also provided are location, All studio, medical and scientific photography. photography orders are placed into our computerized order, tracking and billing system. Customers are provided with an ID card which identifies them and allows the system to retrieve pertinent information for repeat visits to the Center for your photographic needs. Customers should bring this card with them each time they place an order. A card will be issued for each account number used. For your convenience, there is a drop-off box located at the North entrance to the IMC Building for orders delivered after hours. Please complete order bag following sample at this In addition, orders may be picked up after location. business hours, until 8:00 p.m. at the South door entrance. All services are provided on a fee basis. G. Technical Services The audiovisual services provided by this division centers around rental and repair of the audiovisual equipment used on and off campus. 1. Video equipment available for rental includes 3/4" u-matic, beta and VHS format video tape machines; 7-12' video projection systems. and 7-12' computer projection systems. These stand alone portable computer/video projection systems, along with the permanently installed systems located in several Page: 265.6 Date: 3/31/95 classrooms on campus are available under the free classroom services program. reinforcement equipment Sound as microphones, amplifiers, and speakers to create systems of varying sizes from voice projectors to full size outdoor public address systems are available. such Complete audio and video duplication services, including classroom lecture remote recordings is available at reasonable rates. A full service repair shop is readily available to handle your a/v equipment repair/maintenance needs, including specialized test equipment, optical microphones, dictating/transcription equipment and cameras, both electronic and film. Consultation concerning the design and use of audiovisual equipment and systems, security systems (design and installation), video or audio taping, systems, audio radio teleconferencing, or teleprompting equipment is available. two-way Rental and maintenance of campus two-way radio equipment, and coordination of both two-way radio and wireless microphone frequencies is available. 2. 3. 4. 5. 6. All services are available on a fee basis covering equipment, materials, parts and labor. Maintenance contracts are available for department owned equipment. Ill. BILLING STATEMENTS Each division has an order form designed for its individual services. The original invoice/contract is mailed monthly to each department to coincide with the arrival of University fund ledgers. Multiple account number billing and the changing of an account number once the order has been entered into the computerized system can no longer be handled by the IMC, and will be the responsibility of the requesting department. Closed accounts and/or incorrect account numbers will be assessed a $10.00 handling fee. ( ( ( ( PURCHASING DEPARTMENT GENERAL POLICY I. GENERAL POLICY Page: 270.1 Date: 3-31-96 A. The Purchasing Department, 102 Angell Building, telephone number 355- 0357, Fax number 353-2024 is the centralized agency of Michigan State University vested with: 1. 2. The authority to issue purchase orders and/or sign contracts binding the University. The responsibility of securing maximum returns from expenditures of the University and University-administered funds, in the procurement of equipment, supplies and services rendered by outside agencies. Purchases will be made on the basis of quantity, quality, service (which includes delivery) and competitive market prices. The Purchasing Manager and designated assistants are the only personnel authorized to commit the University for the purchase of equipment, materials and services. The Director of University Services Division and the Purchasing Manager may delegate purchasing authority and responsibility to approved satellite purchasing activities (i.e. Food Stores, Cyclotron Lab and the Library) subject to prior approval of the satellite unit's policies and procedures by the Purchasing Department. Unauthorized commitments made by members of the faculty and/or staff are not binding on the University and suppliers' invoices covering these commitments may not be honored. Requests for an exception to provisions of the policy must be documented, in writing, by the head of the department making the request and approved by the appropriate director. The Purchasing Department will evaluate all requests for exceptions and make recommendation for action. impractical or when substitutes have been ascertained Single source purchases are allowable only when obtaining competitive bids is to be unacceptable. Such purchases must include proper justification detailing why competitive bids would not be appropriate. B. C. D. E. ( ( ( ( (Purchasing Department Continued) Page: 270.2 Date: 3-31-96 II. PURCHASE REQUISITION A. Form The requisition is a numbered form which can be obtained from University . Stores, stock order #140-2674 (see Exhibit I, Page 270.12) 8. Purpose 1 . 2. This form is used to request equipment , materials, supplies or certain services from an off-campus source. A purchase requisition is not required to obtain materials and supplies from University Stores with the exception of Ethyl Alcohol (See University Stores, Section 220). C. Preparation 1. 2. Instructions for completing the requisition are listed on the back of the yellow copy of the form (see Exhibit II, Page 270.13). Please type only on the lines provided. Attach a plain bond sheet(s) if an additional page(s) is/are necessary. Each department is responsible for determining that funds are available to cover the estimated cost of the purchase. D. Authorized Signatures For Purchases And Expenditures. Requisitions must be signed by an authorized person for the accounts from which funds are being expended. E. Distribution 1. 2. After the form is completed, the white copy should be forwarded to the Purchasing Department. The yellow copy should be retained by the requisitioning department. to be Agency Accounts must continue to encumbrance. Agency accounts are those accounts in the ranges 31-3500 through 31-4199 and 71-5000 through 71-5999. Contract and Grant accounts 61-0000 through 61-9999 must continue to be reviewed and approved by the Office of Contract and Grant Administration if the requisition totals greater than $500. reviewed prior ( ; .( ( ( ( ( ( ( ( (Purchasing Department Continued) Page: 270.3 Date: 3-31-96 Ill. Purchase Order A. Purpose 1. 2. 3. 4. A purchase order is required for all purchases exceeding $500 other than for Personal Services consulting fees, utilities and major contracts. The Purchasing Card is to be utilized for purchases totaling $500 or less. To officially authorize a supplier to deliver and charge the University for equipment, materials and/or services (see Exhibit Ill, Page 270.14) Without an official purchase order, the University may not pay a supplier's invoice. Unauthorized commitments are the personal responsibility of the individual making the commitment. Section 76 of the Manual, "Independent Contractors", addresses a special form which must be completed to formalize personal services relationships with unincorporated contractors and all providers of medical and/or computer programing services (whether incorporated or not). With the exception of contracts for medical or computer programing services, contracts with independent contractors incorporated (specifically those contractors whose legal entity name includes its "incorporated" designation) should be formalized using a purchase requisition and University purchase order. This would include those payees having the designation "incorporate", "inc." or "corp." in their names. 5. See Section 200 "Alterations and Improvements", for procedures for an alteration or improvement within an existing building. 8. Preparation The purchase order is issued and distributed by the Purchasing department to the requisitioning department via Campus Messenger Service. C. Shipping Inquiries Questions concerning an order, up to the time of delivery and acceptance of the materials, or services, should be directed to University Stores, Expediting Section (355-1700 ext. 186). (Purchasing Department Continued) Page: 270 . 4 Date: 3-31-96 D. Distribution 1. Purchase order copies are distributed as follows : a. b. c. d. e. Supplier Accounting Department (payment file) Purchasing Department (numerical) University Stores (Receiving) Inventory Department (fixed assets) f. Requisitioning Department E. Receipt of Damaged Materials 1. 2. 3. Damaged materials with a value in excess of $25.00 should be reported immediately upon receipt to University Stores, Receiving Section (355-1700). The original shipping carton and packaging material in which the damaged materials were received must be retained and returned with the damaged materials. A University Stores representative will arrange for the transfer of materials to the Receiving Section. F. Open Purchase Orders 1. 2. 3. These orders are issued to cover certain supplies, services or emergency repair items for frequent small purchases which are not available from on-campus sources and for which the Purchasing Department agrees that the establishment of an open order will best serve the interest of the University. Open orders cover a specified period of time and are restricted to a fixed dollar amount. Equipment items (expenditure code 090) cannot be charged against open orders. {The only exception is for computer orders facilitated through the Computer Laboratory.) ( ( ( ( ( ( (Purchasing Department Continued) Page: 270.5 Date: 3-31-96 4. 5. Requests to establish open orders should be directed to the Purchasing Department. University Stores has more than 300 open orders with local suppliers. These facilities should be utilized whenever possible (see University Stores, Section 220 for ordering procedures). G. Emergency Orders 1. 2. 3. 4. These orders will be handled on a rush basis. Emergency orders should be so designated and restricted to cases involving the breakdown of equipment, or where human or animal life is endangered. An explanation of the nature of the requirement and emergency will be referred to the appropriate buyer, who will place the order in the most expeditious manner. Materials that can be obtained locally can be picked up by a University Stores truck and delivered where requested. Call 355- 1700 and provide an account number to arrange pickup. In an unusual emergency where the above procedures cannot be followed, a department may procure the required material or service and send a confirming requisition with an explanation of the emergency. H. Vendor Exhibits On Campus. Departments may request that vendors demonstrate equipment or materials on campus but must obtain prior approval from the Purchasing Department. The only exceptions to this policy are: Career Carnival, the Business Women's Annual Display and Ag Expo. I. Maintenance Service Contracts 1 . Departments desiring a maintenance service contract for equipment to be serviced periodically, should prepare a purchase requisition that indicates: a. b. c. Type of equipment Serial number Period covered (Purchasing Department Continued) Page: 270.6 Date: 3-31-96 d. e. Location of unit Account name and number 2. 3. 4. If the company fails to make the inspection(s) noted by the Purchase order, an appropriate credit will be claimed by the Purchasing Department and returned to the department that paid the charge. Renewal notices sent to the department upon expiration of contracts should be forwarded to the Purchasing Department for continuance along with a requisition. When a contract is terminated due to sale, trade-in, transfer of equipment, or any other purpose, notify the Purchasing Department immediately. If contract is terminated prior to the expiration date, a proportionate refund will be obtained by the Purchasing Department and returned to the account originally charged. IV. RETURNS - Material Return Slip (MR) A. Form ( University Stores stock order #140-2562, is a six-part form (see Exhibit IV, Page 270.16). B. Purpose This form should be used when any type of material is returned to a vendor, as in the case of duplicate shipments, exchange of items, sending materials off campus for repairs or trade-in, and return of equipment due to expiration of lease, ( C. Preparation 1 . The form must be completely filled out by the department. A full description of the articles being returned should be given so that if the shipment is lost, a claim can be filed with the carrier. If the shipment contains hazardous material, a Material Safety Data Sheet plus a full description must be included. (Purchasing Department Continued) Page: 270.7 Date: 3-31-96 2. Particular attention should be given to compteting the following · necessary information on the form: a. b. C. d. e. f. A complete address with street number A complete description of material P.O. Number (when applicable) Account number Dollar value of shipment Authorized signature D. Distribution and Routing 1. 2. 3. 4. 5. 6. Departments must determine the materials to be returned, complete the form and forward all copies to the Purchasing Department. Purchasing Department assigns a number, indicates the buyer's name, returns the yellow copy to the department and files the goldenrod copy in a numerical file. Purchasing Department must obtain approval from the vendor before materials can be returned. Therefore, do not return materials directly to the vendor before approval is granted. After approval, if required, the Purchasing Department will forward the first five copies of the MR to University Stores. If not approved, the copies will be returned to the department with an explanation for disposition of the materials. University Stores will pick up the materials and leave the green copy with the department. The green copy will indicate driver's name and the date of pick up. The pink copy will be returned to the vendor with the materials and is used as a packing slip. 7. . University Stores will indicate the shipping information on the white and blue copies. The blue copy is retained by University Stores and filed numerically. ( ( ( ( ( (Purchasing Department Continued) Page: 270.8 Date: 3-31-96 8. If the The white copy is forwarded to the Accounting · Department. MR results in a credit due from the supliers a debit memo is prepared. The amount of the debit memo will be deducted from the next invoice processed for that vendor. A copy of the debit memo will be forwarded to the department (see Exhibit V, Page 270.17). The account originally charged will receive credit, if the amount is $10 or more. In those cases where the original payment was made from funds budgeted for a prior year, credit will not be given. 9. Departments inquiring about the status of the materials should call: a. b. The Purchasing Department (355-0357), prior to materials being picked up. University Stores (355-1700), after the materials have been picked up. E. Alternative to Item IV A above For small packages such as research grant proposals, etc., an MR permit number will not be necessary for shipment via Federal Express, Emery Air, Purolator, etc. Please refer to Section 220, University Stores, Shipping Procedures, for information on "Quick Ship" (QS) form. V. Returns - Shipping Permit (MR) A. Form University Stores stock order #140-2562, is a six-part form (See Exhibit IV, Page 270.16 ) B. Purpose The form should be used when shipping any materials off campus without a P.O. number. C. Preparation 1 . The form must be completely filled out by the department. A full description of the articles being returned should be given so that if the shipment is lost, a claim can be filed with the carrier. If the shipment contains hazardous material, a Material Safety Data Sheet plus a full description must be included. ( ( ( ( ( ( ( ( ( (Purchasing Department Continued) Page: 270.9 Date: 3-31-96 2. Particular attention should be given to completing the following necessary information on the form: a. b. C. d. e. A complete address with street number. (P.O. box numbers are not acceptable) A complete description of material Account number Dollar value of shipment Authorized signature D. Distribution and Routing 1. 2. 3. 4. 5. 6. This form should be sent directly to University Stores. University Stores will pick up the materials and leave the green copy with the department. The green copy will indicate the driver's name and the date of pick up. The pink copy will be returned to the vendor with the materials and is used as a packing slip. University Stores will indicate the shipping information on the white and blue copies. The blue copy is retained by University Stores and filed numerically. The white copy is forwarded to the Accounting Department. Departments inquiring about the status of the materials should call: University Stores (355-1700 ext. 214), after the materials have been picked up. VI Purchasing Card A. Purpose The MSU Purchasing card (Master Card) is designed to allow for the direct procurement of low-value purchases by the faculty and staff members through the use of a credit card. The intent is to increase efficiency by (Purchasing Department Continued) Page: 270.10 Date: 3-31-96 eliminating the need for small dollar requisitions, direct payment vouchers, reimbursement vouchers and petty cash funds. This will result in quicker turn around time, greater flexibility in ordering, and reduce paperwork. The card is a privilege granted to the department's full time faculty and staff and it is expected to be used in a responsible and appropriate manner. Fraudulent or intentional misuse of the card will result in revocation of the card and or possible criminal charges. Periodic audits of each cardholder's transaction file and monthly summaries will be conducted by the MSU Internal Audit Department. B. PROCEDURES Completion of a Cardholder Account Form (See Exhibit VI, Page 270.18), Approval by an Authorized signature and attending a training session is the only requirements for obtaining an MSU Purchasing Card. VII BIDDING PROCEDURES A. POLICY ( ( ( The purchase of supplies, equipment, and services shall be subject to the provisions of the University Policy. As required, all building construction, improvements, repairs, and furnishings that exceed the maximum dollar amount established by the University will be purchased through these procedures. 1. The bidding procedures should be used as follows: a. b. A competitive sealed bid shall be used for all acquisitions that exceed $25,000. ( Request For Quotation is used for acquisitions that are greater than $2,500 and less than $25,000. 2. The following purchases may be made without competitive bidding: a. b. Maintenance Contracts purchased from the manufacturer or supplier of the specific equipment to be served. ( Purchases under contracts established by the University, public agency or co-op groups on the basis of competitive bidding. (Purchasing Department Continued) Page: 270.11 Date: 3-31-96 C. Purchases in case of emergency involving safety of persons, protection of property or the prompt restoration of service to minimize interruption of University activities. 3. Request for an exception to the provision of this policy must be documented, in writing, by the head of the budgeted unit making the request and approved by the appropriate department head. The Purchasing department will evaluate all requests for exception and make recommendation for action. VIII MINORITY AND WOMEN OWNED BUSINESSES Michigan State University is an Equal Opportunity/Affirmative Action Institution, and recognizes a strong obligation to advance the opportunity of minority and women owned businesses with contractual requirements. Michigan State University has actively and voluntarily assisted minority and women owned enterprises in doing business with Michigan State University. Michigan State University's stated policy of non-discrimination was established before State and Federal actions required such policies by In keeping with the University policy, the Purchasing regulation and law. Department originated Purchasing management is actively involved in expanding and promoting a strong Minority Business Procurement program. This program offers minority and women owned businesses the opportunity to develop a sound business partnership with Michigan State University. the affirmative action program. IX CODE OF ETHICS The Michigan State University Purchasing Department shall abide by the Code of Ethics promoted by the National Association of Educational Buyers (NAEB)(see Exhibit VII, Page 270.19) ( ( ( ( (po licy . pro / lnun/ rev .3 / 96 ) 5 1 50 5 5 Je;,· .. No. Dept. Name ~Bldg. No. ....-/ ST( DEL,. -M TO $70;;, s IF NOT AS ABOVE ~Bldg. No. ~oca1ion to Leave receio: anC obtain signaturei MICHIGAN STATE UNIVERSITY Recjuisition To The Purchasing Department EXHIBIT I Page: DATE: Date: ·210.12 3/31/96 I Accoun1 No. Building Name Building Name 'Budget Speci al Code . . Room No. Room No. lnst,uct;on, ~ DO NOT FILL IN SHADED AREAS. REA D REVERSE SIDE OF YE LLOW PRIOR TO COMPLETING THIS FORM. PURCHASE ORDER pr ')US OR SUGGESTED SOURCE: PURCHASING SOURCE I DATE .JDestination-MSU (A) CJ Shipping Point - I NEEDED: I Vendor Quotation No./Name ?REVIOUS ~ -.., NO .: F. o.~ B. lltlSU Quotation No. I COMP . I I ! VENDOR NO: ~ p NO. .Ji ~CJ Net ;.1u cays (ts) D 2% 10 Net 30 (El i I I I Buyer Code I Buyer ,P.O. Code I Delivery Due Date 'Date Item No . Quantity & Units Catalog or Part Number Description (Please type only on lines indicated) Unit Price Commodity Code . . . --< I ~ 1 I I ; ONFIRMING ORDER R L..J DO NOT DUPLICATE-THIS ORDER WAS PHONED TO YOUR Dean or D iv isi on Head Date REQUIRED SIGNATURES AND DATES 7 C .. ::. C.. · ON Dep t . Head or Au t hori zed Rep . Da1c Resear ch Grants Da1e A ccounting Dat e O rdered by Ph one Nun,tJcr MSU is an A.1.1irmu11 1·1· An/l)n i:. 4 uui Oppuru.011ty lri .\t ll u//1111 Stock /1140 2f" EXHIBIT II (Back of yellow copy of requistion) Page: Date: 270.13 3/31/96 INSTRUCTIONS FOR COMPLETING REQUISITION FORM This form will convey to the Purchasing Department your requirements for supplies, services and equipment and from it a Purchase Order will be written. The Michigan State University Purchasing Department is empowered by the Board of Trustees to commit the University for approved departmental requirements of supplies, services and equipment and does so when requested on this REQUISITION form. The follow ing may assist in the prompt procurement of your needs : 1 REQUISITION forms may be obtained from General Stores. 2 TYPE on lines only. Use second sheet if needed. 3 DESCRIPTION is important and needs to be concise but clear and complete to enable Purchasing to know the exact materials needed. Use catalog or parts numbers when possible. Note name and number of catalog when used as a reference . Unit .prices or cost estimates assist in identification. · · 4 SPECIAL CODES FOR DEPARTMENT USE may be entered in this block by requisitioners for internal processing or record keeping within their own department . Such codes will be printed on the Purchase Order when t yped . 5 SPECIFICATIONS for unusual requirements may need to be given in a separate memorandum, accompanied by drawings or samples. 6 SUGGESTED SOURCES will be welcomed; also. reference to previous Purchase Orders. Copies of any correspondence or price informa tion secured by the department preliminary to ordering would be of assistance if attached to the requisition . 7 QUOTATIONS. It is not the responsibility of requisitioning departments to get quotations. Quotations will be secured by the Purchasing Department as necessary to make an adequate price determination . If desired, memorandum request for quotations may be made to Purchasing prior to writing a requisition . 8 AWARD OF ORDERS. where mult iple quot ations have been secured . w ill be on the basis of price, quality and service. These considera tions being equal, preference is given to Michigan manufacturers and suppliers. An adequate written justification is necessary from the using department to purchase from other than the low bidde r. 9 SIGNATURES required are 11 I the Department Head or person responsible for the department budget, (2) the Dean or Division Head, if re quired by him, (31 the Auditor for Research contracts if grant funds are involved. The name and phone number of the person responsible for the requisition, or the one who will use the material ordered , will be of assistance if additional information is needed. 10 DATE NEEDED is important to the handling of the order. When early delivery is urgent Purchasing will make every effort to meet the date given . It should be kept in mind. however. that "rush" orders mean extra expense and often higher prices. 11 DELIVERY is expected to be made to the General Stores' Receiving dock and from there to you by General Stores' truck. Please notify General Stores Receiving of anything delivered by the supplier directly to you . 12 GENERAL STORES may have in stock the material you need . Check their catalog or call them (Ext. 5-17001 for office supplies. maintenance supplies. miscellaneous hardware and electrica: suppiies, etc. , and also laboratory supplies. Use a Stores requ isition for111 . 13 ERRORS. DAMAGED SHIPMENTS, etc. should be reported immediately to Expediting section of Stores !Ext. 3-5390) . Please check your copy of the Purchase Order with your copy of th is requisition . 14 PROCUREMENT fo r all University department s is the business oi the Purchasing Department. When in need of service, materials or equip ment use this requisition form , o r IF URGENT phone Purchasing . Refer procurement problems, questions , requests for assistance , etc. to us. Phone individual buyers on their extensions or the department , 355-0357. Address : Purchasing Building . West Service Road. ( ( ( ( ( DEPT. NO. DEPT. NAME EXHIBIT I I I ACCOUNT NO. Page: Date: BUDGET 270.14 3/31/96 ..,.-,----,.,-,------+-,.,.,,----,,--------------- ·--··------r:c=,.,-,,,.,.----1 ' TORES DELIVER TO: ' OG. NO. BLOG. NAME ROOM NO . -·· _, •.. , .. ( ROOM NO. REQUISITION NO. DEPT . SPEC. COO( PURCHASE ORDER Tllis 11mber mast 1ppe1r an 111 •oc1menls and containers. I VENDOR BIO NO . I M.S.U. 810 NO. _J I EXPEC~EO ARRIVAL .. . , BUYER CODE I UNIT PRICE ~OIIC'·F NOT AS~ Cl•cu, ... to tt••t ,~ .. , ,,.• o,i1,"' , , ,-.111\,,tl BLOG NO. BLOG. NAME ( IQ. I DAY I YR. ' L ( 'J .B. I TERMS ITEM NO. QUANTITY I UNIT DESCRIPTION I ( ( INVOICE TO ~ccoUNTS PAYABLE DEPARTMENT MICHIGAN STATE UNIVERSITY ~60 ADMINISTRATION BLDG. \ ST LANSING MI 48824-0360 MICHIGAN STATE UNIVERSITY Printed on recycled paper ORIGINAL TO VENDOR EXEMPT S.i 'A TE/FEDERAL TAX STATE 040110 FEDERAL 38760130K --rhis parc••se or•,r is by relereue sabject 10 EsoctlliYO Or•er 11246, 1s ,.,,,,,,,. HI Seclioas 402 ... 503." • SEE INFORMATION ON REVERSE SIDE DELIVER TO MICHIGAN STATE UNIVERSITY STORES RECEIVING 133 WEST SERVICE ROAD P.O . NO. EAST LANSING, MI 48824-1234 RECEIVING HOURS: 7:30 A.M . lo 12 ond 12:30 to 3:45 P. M. BY - - - - - - - - - - - - - - - - - - - BUYER DIRECT CORRESPONDENCE PERTAINING TO THIS ORDER TO THE PURCHASIIIG DEPARTMENT ATTN ( ( ( ( ( EXHIBIT III (cont'd) Back of Purchase Order Page: 270.15 Date: 3/31/96 DOCUMENT INSTRUCTIONS THIS FORM IS USED FOR SEVERAL DIFFERENT PURPOSES. EACH SEPARATE USE IS DESCRIBED BELOW. THE NAME OF THE FORM INDICATED IN THE SHADED AREA ON THE FRONT SIDE SHOULD BE MATCHED WITH THE CORRESPONDING INSTHUCTION BLOCK BELOW. PURCHASE ORDER This document is our normal method of ordering. Ship the items listed in time to arrive by the "expected arrival date". If there is any problem with the descriptions, prices, or terms listed, contact the "Buyer" immediately. Ship to the address shown in the "Deliver To" block. After shipment send your invoice to the address shown in the "Invoice To" block. CHANGE ORDER This document is used to issue an authorized change or correction to a "Purchase Order" or "Purchase Order Draft." This document is used to add additional pages to a long "Purchase Order" or "Purchase CONTINUATION FORM Order Draft" or "Change Order". This does not replace documents listed In the text of the order as being attached. CONDITIONS· 1. PLEASE ACKNOWLEDGE PROMPTLY IF SHIPPING DATE IS NOT AS SHOWN. 2. DO NOT SUBSTITUTE OR MAKE ANY ALTERATIONS TO THIS ORDER WITHOUT PROPER AUTHORIZATION FROM THE PURCHASING DEPARTMENT OF M.S .U. 3. IF SHIPMENT IS MADE BY ANOTHER FIRM IT MUST BE IDENTIFIED BY PURCHASE ORDER NUMBER. 4. ADO NO CHARGE FOR BOXING OR CARTAGE UNLESS OTHERWISE SPECIFIED. 5. SHIPMENT SUBJECT TO OUR INSPECTION, PRIOR PAYMENT NOTWITHSTANDING. 6. THE VENDOR CERTIFIES THAT THEIR COMPANY DIRECTORS AND/OR PRINCIPAL OFFICERS ARE NOT EMPLOYED AND/OR AFFILIATED WITH MICHIGAN STATE UNIVERSITY. 7. THE VENDOR SHALL NOT USE MICHIGAN STATE UNIVERSITY'S NAME OR SYMBOLS IN ANY ADVERTISING OR OTHER PROMOTl~N OF ITS PRODUCTS , UNLESS OTHERWISE LICENSED. NON-DISCRIMINATION CLAUSE. In fillng this order the supplier agrees not to discriminate against any employee or applicant for employment , with respect to hire. tenure. terms. conditions o r privlleges ol employment . or any mailer directly or Indirectly related lo employment. because of race . color, religion . nallonal origin or ancestry . The suppller turther ag rees that every subcontract or order given for the supply i ng of this order will contain a provision requiring non-discrimlnallon in employment as herein specified . This convenant ,~ required pursuant to Secllon ~ of Act No . 251 . Public Acts of the Slate of Michigan of 1955 as amended and any breach thereof mey be regarded as a material breach of the contract or purchase order . MSU Is an sflirmsrive actiontequaf opporrun/(¥ lns1i1urton . 0 -1S0:14 MICHIGAN STATE UNIVERSITY EAST LANSING, MICH. 48824 FILL OUT ALL'COPIES Send all copies to the Purchasing Department ThP. 6th copy will be returned lo you after Purchasing issues a malerial return number. 4th copy will be returned to you by Stores driver when material is picked up . EXHIBIT IV Page: Date: 270.16 3/31/96 L":11-..11 NAME ( ,DDRESS CITY AND STATE 0 MATERIAL RETURN AND/OR SHIPPING PERMIT 0 • DATE TO BE ISSUED BY PURCHASING -- -- - - - ---·- -~-·-- MSU P.O. NO, REFERENCE No. MR- INVOICE NO, OR LETIER REFERENCE VENDOR : THIS NUMBER AS WELL AS THE PURCHASE ORDER NUMBER MUST APPEAR ON ALL ADDRESS LABELS. SHIPPING PAPERS, AND CORRESPONDENCE WHEN ITEMS ARE REPAIRED OR EXCHANGED. (DO NOT USE P,O, BOX ADDRESS UNLESS SHIPPING PARCEL POST) DEPARTMENT BUILDING OR LOCATION FOR PICK-UP ACCOUNT NUMBER / OBJ CODE AMOUNT CHARGED ________________________ _ 6, D CREDIT MATERIAL IS BEING RETURNED OR SHIPPED FOR: CHECK ONE OF THE REASONS BELOW 1. D DUPLICATE SHIPMENT 2. D OVERSHIPMENT 3. D RECEIVED DAMAGED 4. D DEFECTIVE 5. D SAMPLE RETURNED 1(): D MERCHANDISE SOLD 11. D LOAN RETURNED 8 , D REPAIR 9. D RENTAL RETURNED 12, D WRONG ITEM RECEIVED 13. D MATERIAL FOR FIELD USE 14, D OTHER (GIVE REASON BELOW) 7. D EXCHANGE FOR _________________________ _ NET CRED IT - - - - - - - - - - - - - - - - - - - - - - - - - RESTOCKING CHARGE - - - - - - - - - - - - - - - - - - - - - - - - APPLICABLE FRE IGHT - - - - - - - - - - - - - - - - - - - - - - - - - QUANTITY ITEMIZE MATERIALS BELOW. GIVING COMPLETE DESCRIPTION AND STATE IN DETAIL WHY MATERIAL IS BEING SHIPPED INDICATE APPROXIMATE TOTAL SIZE; WEIGHT OF SHIPMENT AND NUMBER OF PACKAGES. ~ I · ...... .. HOW DO YOU WANT THIS SHIPPED? REPLACEMENT VALUE OF OBEST WAY D~~~CK $ SHIPMENT I IF THERE ARE QUESTIONS, REGARDING THIS SHIPMENT. CONTACT - NAME ONEXT OUNITED PARCEL og~:;im~~ I TRANSPORTATION CHARGES D PREPAID 0COLLECT DAY AIR 02NDDAY AIR OVENDOR TRUCK QUPSCALL TAG I UNIT ADMINISTRATOR OHAZARDOUS MATERIAL (must include MSDS) I DO YOU WANT THIS D YES ONO INSURED? PHONE I ALL MATERIALS LEAVING CAMPUS MUST CLEAR THROUGH THE PURCHASIN~ DEPARTMENT. DEPARTMENTS - DO NOT FILL IN BELOW THIS AREA FOR OFFICE USE ONLY. DISPOSITION D APPROVED D SEE REMARKS PICK UP FROM DEPARTMENT . DATE FORM RECEIVED BUYER'S SIGNATURE DATE RGA OR AMA NO. DRIVER'S SIGNATURE DATE PICKED UP NO, OF CARTONS ~IPPED VIA PRO NO. DATE SHIPPED WEIGHT INVOICE NUMBER DATE MSU D/M NO. DATE AMOUNT INITALS VENDOR'S CM NUMBER OR REFERENCE DATE i ' 1, , REMARKS USE AS: D CREDIT MEMO D CANCELLATION 0 CHARGE ORDER BUYER'S INITIALS ( ( ( ( EXHIBIT V Page: 270.17 Date: 3/31/96 FORM NO. CO·AC-10a MICHIGAN STATE UNIVERSITY EAST LANSINl~. (:1;CHIGAN 48824 No. OM I " DEBIT MEMO IN CORRESPONDENCE PLE.~SE REFER TO THIS NUMBER ( VENDOR NAME EXHIBIT IV THIS ADJUSTMENT IS ISSUED BY: MICHIGAN ST A TE UNIVERSITY CONTROLLER ' S OFFICE ACCOUNTING DEPT. 360 JOHN HANNAH ADMINISTRATION BUILDING ACCOUNTS PAYABLE SECTION 1517) 353-2011 ATTENTION: MANAGER. ACCOUNTS RECEIVABLE ~SU HAS PAID LESS THAN THE INVOICE AMOUNT FOR THE REASONS STATED BELOW. PLEASE ADJUST YOUR ACCOUNTS RECEIVABLE ACCORDINGLY, THANK YOU. I INVOICE NO. I DEPARTMENT ACCOUNT NO. I MATERIAL RETVRN NO. , . . ( !".!!!~ASE OROEFI NO. DEPARTMENT NAME QUANTITY I PART NO. I I I I I I I I I I OESCR1PT10N . CURRENT DATE AMOUNT PER I CORRECTED I NET INVOICE AMOUNT AMOUNT I I I I I I . TOTAL ( qEASON FOR ADJUSTMENT 0 DISCOUNT TEi'lMS, REFER TO PURCHASE ORDER C TRANSPORATION COSTS IN EXCESS OF SPECIFIED ROUTING 0 PRICING ERROR. REFER TO QUOTED PRICE O TAX EXEMPT FEDERAL 10 NO. 35760130K, MICHIGAN NO. 040110. 0 EXTENSION ERROR, PRICE TIMES UNITS IS INCORRECT O SHIPPING TERMS, F.0.9. DESTINATION 0 FOOTING ERROR, INVOICE ITEMS DO NOT ADO UP TO INVOICETOTAL Ci UNDERSHIPMENT ( ...J OTHER MSV is•" Aff,,,.,,.cr,, AtC,,01'/Eoual Ot1porTVrwry lruOT"vnon AL!TMORIZEO BY 0-16136 FIRST CHICAGO FCC National Bank ____ Add ____ change ____ .Delete EXHIBIT VI -Page: Date: 3/31/96 .270.18 PURCHASING CARD CARDHOLDER ACCOUNT FORM MICHIGAN STATE UNIVERSITY TAX EXEMPT# 38-6005984 Card Account Number: (For Change or Delete Only) Dept. Administrator /Contact Person : Card.holder Name: - - - - - - - - - - - - - Card.holder Address - Line o n e : - - - - - - - - - - - - - Address - Line 2 (dept. name): City, State, Zip Code: Card.holder Phone number: E-Mail address: Card.holder Date of Birth: - - - - - - - - - - - - - Card.holder Social Security Numb e r : - - - - - - - - - - - - - Mother' s Maiden Name: MSU Account Number (one number per card): Back-up account (must be a funded acct.): CARDHOLDER PURCHASE LIMITS Spending Limit Per Cycle (monthly): I I I I I I I I I I I I I I (for MSU use only) MCC - Merchant Category Code: Single Purchase Limit: ......;..7~0=Ea.--------------- $500.00 Number of Authorizations Allowed Per Day: 100 Number of Transactions Allowed per Cycle: ----------------------------------------------------------------- ----------------------------------------------------------------- Date: ___ _ Card.holder Signature: 1000 Authorized Signature: Approved by: DO NOT WRITE BELOW THIS LINE Date: ___ _ Date : ___ _ MSU Purchasing Card Administrator's Name: Denise O'Brien * Bank Use Only* * MSU Use Only* Signature Verified: AO# : CH# : Date Added : Initials: MGT: Accounting Contracts / Grants Purchasing : (REV. 2 /12 I 9 6 ) ( ( ( ( ( EXHIBIT VII Page: Date: CODE OF ETHICS 1. Give first consideration to the objectives and policies of my institution. 2. Strive to obtain the maximum value for each dollar of expenditure. 3. Decline personal gifts or gratuities. 4. Grant all competitive suppliers equal consideration insofar as state or federal statute and institutional policy permit. 5. Conduct business with potential and current suppliers in an atmosphere of good faith, devoid of intentional misrepresentation. 6. Demand honesty in sales representation whether offered through the medium of a verbal or written statement, an advertisement, or a sample of the product. 7. Receive consent of originator of proprietary ideas and designs before using them for competitive purchasing purposes. 8. Make every reasonable effort to negotiate an equitable and mutually agreeable settlement of any controversy with a supplier; and/or be willing to submit any major controversies to arbitration or other third party review, insofar as the established policies of my institution permit. 9. Accord a prompt and courteous reception insofar as conditions permit to all who . call on legitimate business missions. 10. Cooperate with trade, industrial and professional associations, and with governmental and private agencies for the purposes of promoting and developing sound business methods. 11 . Foster fair, ethical and legal trade practices. 12. Counsel and cooperate with NAEB members and promote a spirit of unity and a keen interest in professional growth among them. July 1, 1985 NATIONAL ASSOCIATION OF EDUCATIONAL BUYERS ( ( ( ( Page : Date: 275.1 3/31/95 BROADCASTING SERVICES I . GENERAL INFORMATION This division consists of WKAR-TV, WKAR-FM, WKAR-AM, Instructional Television Services (ITV) and the Radio Talking Book (RTB). WKAR-TV (UHF channel 23) provides local and national programming of public affairs, performing arts, minority affairs and lifelong education to viewers throughout Mid-Michigan and is affiliated with the Public Broadcasting Service (PBS) . WKAR-FM (90.5 Mhz stereo, 89,000 watts), provides fine arts and news programming 24 hours-a-day. WKAR-AM (870 Khz, 10,000 watts), provides news and information programming during daylight hours. WKAR-FM and WKAR-AM are affiliated with National Public Radio. Instructional Television Services assists faculty in the improvement of instruction through television, providing design, production, recording and distribution of televised instructional programs for use in University classrooms and other sites on or off campus. An extensive videotape library is also available to support instruction. Satellite teleconference consultation and services are available for both origination and reception of interactive programs and conferences . The Radio Talking Book is a specialized broadcast service of information for persons who have visual or physical conditions which make reading difficult. Radio receivers are available for a refundable deposit for those who qualify. WKAR-TV and Instructional Television Services (ITV) are located in 212 Communication Arts Building. WKAR-AM, WKAR-FM and Radio Talking Book (RTB) are located in 283 Communication Arts Building. Business hours are weekdays, 8 a.m. to 5 p.m.; however, staff members are on duty 24 hours a day. For information about WKAR-TV or ITV, call 355-2300; for WKAR-FM and WKAR-AM, 355-6540 or for Radio Talking Book, 353-9124. II. TYPES OF SERVICES OFFERED A. Assisting faculty in planning, writing and producing instructional materials or entire courses. These can be viewed in campus classrooms, on local cable TV systems or sent via satellite or digital telephone lines to sites around Michigan and the U.S. Two-way, interactive instruction to distant sites is available to a number of locations . Contact the Instructional Television Program Manager at 355-2300 , ext. 402, for more information. B. Duplicating instructional videotapes and providing videotape review facilities in the University library . Contact the Instructional Television Program Scheduling Office at 355 - 2300, ext. 201 , for more information. C. Maintaining a library of over 3,500 instructional videotapes for use in classroom instruction. ( ( ( ( Page: Date: 275 . 2 3/31/95 (Broadcasting Services Continued) D. Providing a specialized broadcast service for the blind and physically handicapped via specially designed receivers, available for a $25 deposit, to eligible listeners. For further information contact Radio Talking Book at 353-9124 . E. Providing two-way audio communication satellite services to MSU faculty and staff. Contact the FM Program Manager for this service at 355-6540, ext. 336. F. Providing laboratory facilities and internship opportunities to telecommunications students. Contact the Operation Manager at 355-2300, ext. 215, for more information. G. Purchasing copies of programs broadcast on WKAR-TV (channel 23). Contact the TV Programming Office at 355-2300 , ext . 415. H. Providing television satellite uplink or downlink services . Contact the Production Manager at 355-2300, ext. 204. I . Recording copies of certain programs broadcast on WKAR-AM or FM for purchase. Requests are made through the FM Program Manager at 355-6540, ext. 336. J. Providing teleconference services for both origination and reception of interactive programs and conferences . Contact the Director of Instructional Television at 355-2300, ext. 426 . III. FORMS TO BE USED Initial contact for services should be made by telephone. Broadcasting Services will provide the appropriate form for the service requested . IV. BILLING On completion of service, a Journal Voucher (General Stores, stock number 140-2528) will be sent to the Accounting Department and a duplicate copy mailed to the department requesting the service. ( ( ( ( ( ( Page: Date: 280.1 03-31-93 TELEPHONE SERVICE, DIRECTORY INFORMATION AND TELEPHONE CHARGES I • PURPOSE OF THE SECTION To detail procedures for directory information changes, telephone equipment changes and telephone service charges. II. GENERAL A. Maintaining accurate faculty and staff directory information listings in the Physical Plant's University Telephone Center and other unpublished sources is the responsibility of three different offices. See Ite:n III below for details on submit ting information and where to get answers and questions about the procedures. B. Equipment-related information is available from Telecom Sys tems at 353-5515. For further details see Item IV below. c. For information on monthly telephone charges, see Item V below or call 355-3375. II!. TELEPHONE DIRECTORY INFORMATION CHANGES A. The Personnel Action Notice (PAN) or Address Information Notice (AIN) is used to change directory information for em ployees and persons affiliated with MSU for the University telephone listing and in other unpublished directories. The information is updated regularly; timeliness and accuracy depend on prompt and accurate input from University depart ments. Departments can obtain information by calling the Of fice of Academic Personnel Records at 355-1526 for faculty and academic personnel, Human Resource Information Systems at 353-4330 for non-academic personnel and Registrar's Office at 353-4490 for graduate assistants and MSO associates. B. To have· a home address or home telephone number eliminated from the directories, complete the section indicated on the PAN or AIN form pertaining to restrictions. ( ( ( ( ( ( (Telephone Service Continued) IV. TELECOMMUNICATION SYSTEMS EQUIPMENT Page: Date: 280.2 03-31-94 A. Requests to install, remove, replace or alter telephone equip ment may be initiated by submitting a Request for Interdepart ment Material or Service form (Stores stock order #140-2842) to Telecom Systems, WllO Public Safety Building. B. Charges for such changes are billed to the department request ing the change on the monthly telephone billing statement. c. Consultation service for telecommunication systems can be ob tained as follows: 1. Broadband cable and electronic systems, telephone 353-1760. 2. Telephone system, telephone 353-5515. D. E. F. G. Purchase and/or installation of telephone or intercom-type equipment may also be requested by submitting a Request for Interdepartmental Material or Service form to Telecom Systems. For additional information, call 353-5515. Requests are first checked to determine if the communications need can be met by existing University systems, using existing conduit and wiring. Separate intercoms or related telephone equipment are allowed when such equipment is more practical and/or economical. Conduit designated for telephone service wiring cannot accom modate cables or wire for intercom or other communications equipment unless there is excess space for future telephone needs. Conduits were provided for telephone service and have priority. Telecom Systems will arrange installation of intercoms and related communications equipment. All installation and main tenance costs of such equipment are the responsibility of the department requesting the service. ( ( ) ( ( ( I ( ( (Telephone Service Continued) V. TELEPHONE CHARGES A. GENERAL Page: Date: 280.3 3-31-90 The Physical Plant Division sends each department a monthly telephone statement itemizing charges for use of telephone equipment, long distance, local calls, directory advertising, broadband services, etc. Call 355-3375 for billing assistance. B, LONG DISTANCE CALLS 1. 2. 3. 4. 5. Each department is responsible for determining that charges on the billing statement are applicable. The Long Distance Telephone Record (Stores stock order #140- 2716, see Exhibit I on page 280.4.) is recommended for this purpose, and should be made available to all persons in the department who make long distance calls. Toll credits may be requepted by using the Telephone Toll Credit Request (Stores stock order #140-2721, see Exhibit II on page 280.5), will not issue a credit for calls originating from a department telephone. In most cases, long distance carriers The department is responsible to restrict access to staff telephones to authorized persons only. Personal toll calls must not be charged to University telephones but may be placed through the operator and charged to the employee's home telephone. If you need to have a questionable call investigated, call 355-3375 to make arrangements with the appropriate long distance carrier. C. TRANSFER OF CHARGES 1. 2. A department may wisb to charge an account other than the one designated for telephone service or long distance toll charges. This transfer of charges may be done by sending a Journal Voucher to the Accounting Department, 360 Administration Building, telephone 355-5000. 3. To keep bookkeeping to a minimum, these entries should not be prepared more than once a month. Page: Date: 280.4 3-31-90 EXHIBIT I MICHIGAN STATE UNIVERSITY East Laltliat Lone Distance Telephone Record Oate ______ 19 __ Tim ... • - - - a.m. p.m. Nam•-----------=------- Tel•phone No. __________ _ Clusrgeable to UniY•rsity Account No. _______ _ Name or Finn ___________ _ City 6- S t o t • - - - - - - - - - - - Tclephone No. __ __ __ __ ___ _ , __ ti_ ,_ f • oocll c•Mpleltd ,_ 4blo11Ct ltltc,hoM 1. flll " ' - call .. f• Nell occ .. ttd collect cell. 2.. Gift le d, . . rt.....,tel Clffll w 1CICNfory le UM 1ft rtcoftCill"9 ~1zs10 -It" I - ditlOIICt ell-ft. 't.!.,·~:.;,,~r-a.--,,,_ ( ( ( ( ( EXHIBIT II PAGE: DATE: 280.5 3-31-90 MICHIGAN STATE UNIVERSITY TELEPHONE TOLL CREDIT REQUEST INSTRUCTIONS 1. This form is to be used exclusively for requesting telephone toil credits. To request an adjustment. comolete the information requested betow and recum this form to1he Communication Services Oei,artment. Physfcat Plant. 3. Transfers of teleohone charges between accounts must be submitted directly to the Accounting Oec,anment. Room 360, Administration Building. 3!5-5000. P!ease use the Joumat Entry Request Form C04:M>-15c:. 4. Personal caJls can not be nmilled to home teteohone numbers. 5. If you have further questions regarding these charges, call 353-5515. Accouni """' Oeteof CMI TOU TYM ,._.,. fo, C,edlt - ( ( Signature ______ ......, _________ _ Date __________ _ 0 1:1 . . "'SU••..,..,,_...,. .. ~,..·IStMIO....,..._........,_. ------------------.....-----·--···-··- · ·· ····· S1oc11 o,c1 .. , ,.a.m, Page: 285.1 Date: 3-31-94 UNIVERSITY PRINTING I. Location & Hours A. B. University Printing, Telephone located at 1330 s. Harrison. Monday through Friday, from 7:30 12:30 to 5:00 p.m. No. 355-6610, is Office hours are to 12:00 p.m. and University Printing Mailing facility is located within University Printing at 1330 s. Harrison, Telephone No. 336-2143 or 355-6610. II. Copy Centers A. There are 7 copy centers operated by University Printing fast duplications and collating service to all units on campus on a first-come, first-serve basis. the convenient and to provide 1. 2. 3. 4. 5. 6. 7. . Agriculture Hall, Room 47, Telephone No. 355- 1918; Anthony Hall, Room 116, Telephone No. 353-7796; Eppley Center, Room 4, Telephone No. 353-7250; Fee Hall, Room Elll, Telephone No. 353-6667; Kellogg center, Room 85, Telephone 355-5074, Fax No. 336-2440; Life Science, Room B200, Telephone No. 353- 8716; Plant & Soil Science, Room Al18, Telephone No. 353-8993 B. Requests for copying service can be made by: 1. 2. 3. 4. completing an order form at the corresponding copy center; or an order for copy center service can be sent via Campus Mail Service to a copy center or A memo supplying the University Printing. account number to charge, number of copies and other be included. contacting the copy center coordinator at 336- 1859. information pertinent should Coin Operated copiers are available in most copy centers. ( ( ( ( Page: 285.2 Date: 3- 31- 94 ( III. University Printing Services Offered A. Through the use of a charged on a time and Printing offers the departments on campus: University account number, materials basis, University to all following service 1. offset printing or duplication; typesetting, paste-up and keylining; camera and platemaking for the reproduction of: a. b. c. d. e . index cards, invitations, booklets, announcements, business · envelopes, business form catalog and booklet envelopes, illustrated letters, cards, newsletters, pads, brochures, maps, postal cards, posters, forms, carbonless paper forms, self adhesive or gummed consecutively labels, numbered forms or sets, stationery and other related items. ruled paper the printing equipment includes single color and 5 two-color machines having the capacity to print on sheets 3"x5" to 25"x36" and a 4 color web press (ll"xl7" sheet size) • A press is especially equipped for envelope production in one or two colors. · C reproduction is available in black ink or any of 800 plus colors using the Pantone Matching System (PMS). Printing in any number of multiple colors is available as the well as four color process · reproduction of full color photographs. for recycled, large selection of printing papers, a including in a variety of colors and weights is available from on Other papers can be hand inventory. selected and purchased from outside vendors to fill special requests . phototypesetting including keylining and layout is available. University printing has the capability to support most major desktop publishing applications and can produce output either on film media or in file format. University printing can produce films up to ( ( ( ( ( Page: 285. 3 Date: 3-31-94 21-7/8" X 29" at resolutions up to 3000 Scans of artwork are lines per inch. in available at 1200 · dpi resolutions various file formats including EPS and TIFF. f. A photographic duplicate (called a PMT) of your artwork,. form or type can be reproduced. The camera will accommodate originals as The camera range is from 600% enlargement to The largest duplicate 16% reduction. print (PMT) is 20"x24 11 • large as 25"x36". g. screen prints (halftones for photographs) can be reproduced using the PMT process, up to 10 11 x12 11 • IV. Ordering A. Printing orders can be placed in person at the office or via Campus Mail Service accompanied by a memo containing the following information: 1. 2. 3. 4. 5. 6. 7. in case additional account number to be charged; quantity; name and . telephone number of a person to contact information is needed; a sample of the item to be printed, if it is a rerun of a previous job; instructions concerning color of paper and ink color, printing on one or both sides, or other special requirements; date when job is needed; room number and building where finished order is to be delivered. V. Proofreading A. , A copy of the material to be proofread can be reviewed at University Printing or it will be sent to the department via Campus Mail Service. Silverprints are available upon request. The proof and original copy must be returned marked approved or with corrections to University Printing. indicated B. Proofreading is the sole responsibility of the departments requesting the printing order. Page: 285.4 Date: 3-31-94 ( VI. Delivery of Job A. University Printing delivery service is provided in conjunction with MSU Stores. B. c. For the convenience of the ordering department finished material may be picked up at University Printing. A numbered receipt will accompany each delivery and must be signed by a person authorized to receive the delivery. ( VII. Mail Operations A. A variety of mailing services are available. labels, direct mailing, Printing and applying - inserting, sorting either for mailing or campus distribution are all services offered by this operation. A mail management system for the clean up of existing mail lists, development of new lists, and maintenance of existing lists offer the campus many options for saving the campus time and money. VIII. Charges A. University Printing charges all services on a time and materials basis and has no provisions for cash transactions; therefore, payment is accomplished by a charge to departmental accounts. B. Responsibility for requests for service to be charged against any account number rests upon the department having jurisdiction over expenditures charged against that account number. Only such services as can be paid out of favorable balances are to be requested. University Printing will not be responsible for controlling which individuals with the department are authorized to request services. IX. Statements. A. Departments will be furnished a monthly statement showing a brief job title and description and total cost charged to the account. A cut off date of the 25th has been established to facilitate posting of account charges for all months except June, which is extended jobs completed between the 25th and the last day of the the 30th. Charges for to ( ( ( \ ( ( month will be posted to the followipg month. Page: 285.5 Date: 3-31-94 B. The total of all job charges against an account number for the month will be posted to the monthly Fund Ledger issued by the Accounting Department, If the total shown on Office of the Controller. the monthly statement submitted by University Printing does not agree with amount shown on the Fund Ledger, advise University Printing, Telephone No. 355-6610, and the Office of the Controller Accounting Department, Telephone No. 355-5000. department should the X. Availability of New Copy Centers of Copy Machines A. University Printing will establish a full-service Copy Center in any campus building having high volume copy available to accommodate a center. requirements and sufficient space B. When copy volume does not warrant a full service Copy Center, University Printing can furnish sophisticated copy machines on a cost-per-copy basis. c. Please contact University Printing at 355-6610 for more complete information. XI. Coin-Operated Copy Machines A. Michigan State University has a contract . with a copy machine vendor for the placement of coin operated copy machines on campus. B. c. This Printing. agreement is maintained by University Please contact University Printing at 355-6610 for more complete information. XII. Facsimile Copier A. a Telecopier Facsimile Terminal We have (FAX machine) making communication quicker to better serve your needs. The phone number is (517) 353- 9724, if calling from off campus or on campus 3- 9724. B. Kellogg Printing FAX number is (517) 336-2440 or on campus 6-2440. , c. The FAX machines are available for department use, either sending or receiving at a nominal fee. Please contact University Printing t"or details. Page: 285. 6 Date: 3-31-94 ( Page: · 290.1 Date: 3/31/96 UNIVERSITY RELATIONS Mission Statement As advocates and messengers of Michigan State University's land-grant mission and policies, the Division of University Relations is designated to provide and coordinate public relations consultation, expertise, and products that communicate with the University's internal and external publics. BROADCAST/PHOTO The Broadcast/Photo office provides electronic media and photo support for the advancement of Michigan State University. This includes broadcast-quality video and audio production and post-production services, along with professional still photography services. A. 8. C. D. E. Offices are located in 302 Olds Hall. Office hours are Monday through Friday, 8 a.m. to 5 p.m. Evening and weekend services available by appointment Telephone number is 355-7505, FAX line, 353-3029. Unit manager E-mail address is VPR16@MSU.EDU. PHOTO SERVICES: Complete professional photography services, including location photography and studio portrait photography by appointment. Broadcast/Photo maintains a comprehensive archival collection of color transparencies and black and white photographs of University people, buildings, grounds, events, and facilities. Reprints, enlargement and duplicate transparencies are available for framing, displays or publication. Call 355-7505 for an appointment. A set of 20 color slides of campus events and landmarks is available for loan. Call 355- 7505 for more information. VIDEO SERVICES: Complete broadcast-quality video production services include Tv news feature production, location video recording, press conference site selection and set-up, and electronic media placement. Broadcast/Photo produces demographically-targeted video programs for MSU departments in support of teaching, research, service outreach, government and alumni relations, recruiting, orientation, and fund raising. AUDIO SERVICES: features and audio Broadcast/Photo produces radio news programming packages for Michigan radio stations and national media outlets. Broadcast/Photo also produces ready-to-air "spot" radio announcements that promote MSU events and activities. The MSU News Hotline, 1-800-321-NEWS, operates 24 hours a day, seven days a week. COSTS AND PROCEDURES: Charges for services are based on rate cards. Total project costs are determined during initial client consultation. For assistance, call 355-7505. ( continued) ( ( ( \ . Page: 290.2 Date: 3/31/96( MEDIA COMMUNICATIONS ( The Media Communications office is the primary liaison between the university and the news media: newspapers, radio and television stations, magazines, specialty publications and wire services. It initiates and enhances news coverage of the university by local, state, national and international media. Its staff of writers and editors works with news reporters to help them in covering the university. The staff also offers counsel to university faculty and administrators who work with the news media, works with Broadcast/Photo in reacting to news events and contacting potential broadcast outlets, and helps write speeches or other public comments for administrators( on request. A. B. C. Media Communications, formerly the News Bureau, is located in 403 Olds Hall. The main telephone number is 355-2281 . FAX number is 353-5368. The MSU News Bulletin, which serves university faculty and staff, is published bi-weekly throughout the school year. Toe MSU News Bulletin also frequently serves as a distribution vehicle for inserts prepared by other university units that have a particular message for the MSU News Bulletin readership. Campus units may also purchase advertising in the News Bulletin. The office is in Media Communications. The phone number is 355-2285. FAX number is 353-5368. ( PROCEDURES: Media Communications writers, editors and support staff make regular contact with departments and units throughout the university, and anyone from other departments or units may contact Media Communications at any time with ideas, tips or requests for assistance. Those who have not worked with a specific writer or editor in the past should contact the director for help: 355-2281. PUBLICATIONS AVAILABLE: University Relations produces several campuswide publications that are available for a fee( from Media Communications, 355-3407. 1. The Campus Guide, a six-color 18" x 24" map of the campus that includes a series of color photographs and a description of points of interest to visitors. 2. MSU Facts in Brief, a brief overview of Michigan State University. 3. Guiding Principles posters ( ( continued) Page: 290.3 Date: 3/31 /96 PUBLICATIONS AND DESIGN (formerly University Publications) The office of Publications and Design produces student recruitment, institutional . advancement, promotional, and scholarly publications, as well as graphic identity materials for academic and administrative departments. Editors and graphic designers create, plan, and supervise production of publications consistent with the goals of both the campus unit initiating the publication and the University. The office is located in 304 Olds Hall. For information, call the office at 355-3290. A. · 8 . A university staff member planning a publication should call Publications and Design and arrange a production planning meeting with an editor to discuss a publication budget, a production schedule, and procedural details. COSTS AND PROCEDURES: The total cost of a publication, which is paid by the unit ordering the job, is based on the components below and can usually be estimated after the initial publication planning meeting. In many cases editorial and design services are free of charge. 1. Prepress: a. b. C. d. e. f. g. h. i. Planning the publication, including budget and production schedule. Writing the text (can be done by the initiating unit or by Publications and Design}. Taking the photos (can be arranged by the initiating unit or by Publications and Design). Designing the publication. Editing the text. Electronic conversion and proofreading. Preparing mechanicals or negatives. Writing technical specifications for the printer. Obtaining competitive bids for paper, printing, and binding. Printing and binding the publication; important variables are size, quantity, paper, number of ink colors, number of photographs, and number of pages. Publications and Design coordinates production to delivery of finished product. If a fee is charged for editorial and design services, it will be charged to the client's account via interdepartmental transfer. Please call for more information·: 355-3290. After step #1 above is completed, the University client supplies the editor with a requisition for the work involved in step #2. Publications and Design processes this requisition along with the bids through the MSU Purchasing Department 2. 3. . 4. ~- ( ( ( ( ( (continued) Page: 290.4 Date: 3/31 /96 SPORTS INFORMATION The Sports Information office serves as the liaison between the Department of Athletics and the local and national news media: newspapers, radio and television stations, magazines, specialty publications, and wire services. The staff initiates and assists news coverage for the 25 varsity sports through weekly press releases and information sent to athletes' home town media Sports Information coordinates, with the Athletic Department, weekly press conferences for revenue-producing sports. All MSU athletic events are staffed by Sports Information personnel, who compile statistics and send information to media following each game. A B. C. D. The Sports Information office is located in 401 Olds Hall. The main telephone number is 355-2271. A "Spartan Hotline," 353-7990, offers scheduled coaches' remarks and sports updates. Publications include annual media guides for each sport, game programs for their events, brochures, fixers, and printed material for the Department of Athletics. Sports Information obtains, through the Broadcast/Photo unit, photos and slides for use( in their publications, also public service videos and MSU features that are aired during football and basketball games throughout the year. · The staff makes regular contact with area and statewide media through press releases, press conferences, personal contact at sporting events, and with national media. The staff works closely with the coaches, seeking the best means to facilitate media interest in their sport. PUBLICATIONS AVAILABLE: ( Programs sold at football, basketball and hockey games. Media guides for all 25 sports are available in the Sports Information office. ( ( ( ( ( ( ( Page: 300.1 Date: 3/31/96 EQUIPMENT TRANSFER NOTICE An Equipment Transfer Notice (ETN) is required whenever equipment or supplies are salvaged, sold, or transferred. (See Inventory Section 224 and Office of Recycling and Waste Reduction Section 221 for details on transfers and sale of equipment). Departments should periodically review equipment and supplies on hand to determine which items are no longer valuable or useful to the department. These surplus items should be transferred or sold. Departments can either transfer these surplus items to another department for credit or no credit or to Salvage for credit or no credit. Releasing departments wishing to transfer for credit can receive funds from Salvage or another department for their released surplus equipment. The Equipment Transfer Notice should be initiated by the department releasing the equipment or supplies and completed according ~o the guidelines established in this section. Assistance on the use of this form can be obtained from the Inventory Department at 355-171 O or the Office of Recycling and Waste Reduction's Salvage Yard at 355-0364. The form is available through Stores Stock #140-2492. (See example on page 300.5.) POLICIES REGARDING THE USE OF THE EQUIPMENT TRANSFER NOTICE DEFINITION OF EQUIPMENT · Michigan State University defines equipment as follows: • • • an article of non-expendable, tangible, personal property having a useful life of one or more years, with an acquisition cost of $5,000 or more per unit, that has the capacity to function without the assistance of another item Note: Items not meeting the equipment criteria can also be transferred or sold using the ETN. POLICY ON EQUIPMENT All equipment obtained by the University is subject to University control and may be disposed of only in accordance with established University policies and procedures as outlined in this manual. Equipment obtained by the University includes that which is purchased with university or grant funds, loaned or contracted by public or private entities, received as a gift, or obtained by other means. Departments obtaining equipment are responsible for its use, maintenance, safeguarding, and disposal. Departments are also responsible for notifying the Inventory Department of any equipment status changes, such as transfers, disposals, or transfers of title of loaned equipment. POLICY ON SPONSORED RESEARCH EQUIPMENT In addition to the above policies, the transfer of equipment purchased with sponsored research funds or grant funds may require specific approval of the granting agency. Contact the Contract and Grant Administration with any questions regarding this policy. POLICY ON LOANED EQUIPMENT OR MATERIALS The University does not own loaned equipment or materials. These items are NOT to be transferred or disposed ofin the same manner as University property. All loans must either be purchased by MSU, accepted as a gift, or returned to the company that owns the equipment or materials. This includes Government Furnished Equipment which, like Government-Owned, requires special authorization for transfers and disposals. To comply with Federal regulations, the Inventory Department has recorded all loans, including equipment and other items, in the equipment inventory system. For further information on loans, please call the Inventory Department at 355-1710 or Contract and Grant Administration at 355-5040. Page: 300.2 Date: 3/31/96 POLICY ON SALES TO THE PUBLIC OR TO FACULTY, STAFF, AND STUDENTS All items that are not released to other departments should be transferred to the Office of Recycling and Waste Reduction's Salvage Yard. A public sale will be conducted at the Salvage Yard. If moving the item is determined impractical due to size, Salvage should be contacted to make arrangements to move the item. Under no circumstances should the department conduct it own sale to staff, faculty or the public. Sale of equipment to an on-campus agency account operation (account range 31-3500 through 31-4999 and all 71- 5XXX) are considered to be sales to the public and must be handled through the Salvage Yard. (See Section 221 for the complete policy on "Sale of Salvage Materials.j HOW TO USE AN EQUIPMENT TRANSFER NOTICE (ETN) Surplus supplies and equipment can be sold or given to another University department. Please review the procedures below before transferring supplies or equipment. Procedure for transferring items to another department are different than the procedures for transferring items to Salvage. (For assistance in locating another department in need of the equipment or supplies, the items can be advertised in the monthly "Budget Booster." See Section 220 or call Stores, 5-1700, for details. Salvage, 5-0364, may also be able to help.) I. TRANSFERS OF EQUIPMENT OR SUPPLIES TO ANOTHER DEPARTMENT FOR CREDIT: (the departments involved in the transaction should determine the value of the item) A. The releasing department must: 1. Check box number 4, To transfer equipment to another department for credit. 2. Specify the "Credit Account Number", "Department Name", "Equipment Location", and ( "Telephone Number" in the "Releasing Department" section. 3. Specify the equipment and/or supplies being sold to the receiving department in the "Description" column. 4. Specify the original purchase account number, if known, in the "Original Purchase Account 5. Number" column. If equipment contains an MSU equipment inventory number, specify the number in the "MSU Equipment Inventory Number" column. If not, skip to step 6. 6. List the agreed value in the "Credit Amount(lf Sold)" column. 7. Sign the form, and distribute as follows: Send all copies to receiving department for signatures. B. The receiving department must: 1. Specify the "Charge Account Number", "Department Name", "Equipment Location", and "Telephone Number" in the "Receiving Department" section. 2. Sign the form and distribute as follows: White Canary - releasing department copy - Accounting Department Pink Goldenrod - receiving department copy - Inventory Department ( For NO CREDIT: A. The releasing department must: 1. Check box number 3, To transfer equipment to another department for no credit. 2. Specify the "Department Name", "Equipment Location", and "Telephone Number" in the "Releasing Department" section. 3. Specify the equipment or supplies being transferred to the receiving department in the "Description" column. 4. Specify the original purchase account number, if known, in the "Original Purchase Account 5. Number" column. If equipment contains an MSU equipment inventory number, specify the number in the "MSU Equipment Inventory Number" column . If not, skip to step 6. 6. Sign the form , and distribute as follows: Send all copies to receiving department for signatures. ( ( ( ( ( ( ( Page: 300.3 Date: 3/31/96 B. The receiving department must: 1. Specify the "Department Name", "Equipment Location", and "Telephone Number" in the "ReceMng Department" section. 2. Sign the form and distribute as follows: White - recycle this copy Canary - releasing department copy Pink Goldenrod - receMng department copy - Inventory Department II. TRANSFERS OF EQUIPMENT OR SUPPLIES TO SALVAGE For Credit: Contact Salvage at 355-0364 to discuss value of item prior to completing the ETN. (See Office of Recycling and Waste Reduction Section 221 for additional information) A. The releasing department must: 1. Check box number 2, To transfer equipment to Salvage for credit. 2. Specify the "Credit Account Number", "Department Name", "Equipment Location", and "Telephone Number" in the "Releasing Department'' section. 3. Specify the equipment or supplies being sold to Salvage in the "Description" column. 4. Specify the original purchase account number, if known, in the "Original Purchase Account 5. Number" column. If equipment contains an MSU equipment inventory number, specify the number in the "MSU Equipment Inventory Number" column. If not, skip to step 6. 6. List the agreed value in the "Credit Amount(lf Sold)" column. 7. Sign the form, and send all copies to Salvage. This will initiate a pick-up. No call is necessary _unless specific instructions for the pick-up are needed. B. Salvage will: 1. Pick up the equipment and sign as the receMng department. 2. Distribute as follows: - send to Accounts Payable Qf credit has been pre-arranged) White - left with the releasing department Canary Pink - retained by Salvage Goldenrod - send to the Inventory Department For NO CREDIT: A. The releasing department must: 1. Check box number 1, To transfer equipment to Salvage for no credit. 2. Specify the "Department Name", "Equipment Location", and "Telephone Number" in the "Releasing Department" section. 3. Specify the equipment or supplies being transferred to Salvage in the "Description" column. 4. Specify the original purchase account number, if known, in the "Original Purchase Account 5. Number" column. If equipment contains an MSU equipment inventory number, specify the number in the "MSU Equipment Inventory Number" column. If not, skip to step 6. 6. Sign the form, and send all copies to Salvage. B. Salvage will: 1. Pick up the equipment and sign as the receMng department. 2. Distribute as follows: - left with the releasing department. Canary - recycled Pink White - retained by Salvage Goldenrod - send to the Inventory Department. 111. TRANSFERS OF EQUIPMENT TO AN OFF-CAMPUS PURCHASER (Purchasing Dept approval required) Departments that wish to transfer or sell equipment to an off-campus entity must obtain approval from the Purchasing Department and Recycling and Waste Reduction's Salvage Yard. Before an item can be transferred or sold to _an off-campus entity, an attempt must be made to determine if there is a department on-campus that has a need for the item. Please call Purchasing (5-0357) and Salvage (5- 0364) for assistance with off-campus sales. · Page: 300.4 Date: 3/31/96 CREDIT FOR DEPARTMENT RELEASING EQUIPMENT ( ( I. General Fund Accounts (policy has changed) The policy for receiving a credit to general fund accounts from the sale of equipment has changed. Credits to general fund accounts for equipment sold will no longer be made to account 41-9800. The new policy will be the same as that for other accounts. Credits for equipment will be made to the desired general fund account as a negative equipment expenditure using object code 090 if $5,000 or more. Credits for supplies will continue to be made to the desired general fund account as a negative supplies expenditure using object code 082 if less than $5,000. II. Other Accounts Except as specified above for sponsored research equipment, proceeds from the sale of used equipment originally acquired with non-General Fund sources (revolving accounts, gift accounts, Agricultural Experiment Station accounts, etc.) will be credited back to the appropriate account as specified by the releasing department This will be accounted for as a negative supplies expenditure using object code 082 if less than $5,000 or as a negative equipment expenditure using object code 090 if $5,000 or more. ( ( ( \ Michigan State University EQUIPMENT TRANSFER NOTICE Page: Date: 300.5 3-_31-.94 PURPOSE: CHECK ONE D 1. To transfer equipment to Salvage for no credit 02. To transfer equipment 10 Salvage for credit D 3. To transfer equipment to another department for no credit D 4. To transfer equipment to another department for credit D 5. To transfer equipment to an off-campus purchaser (Purchasing Dept. approval required) DEPARTMENT • NAME CREDIT ACCOUNT NO.' . . EQUIPMENT . . TELEPHONE . . LOCATION NUMBER RELEASING DEPARTMENT RECEIVING DEPARTMENT OR PURCHASER CHARGE ACCOUNT NO.• DEPARTMENT • NAME . . EQUIPMENT . . . . TELEPHONE NUMBER LOCATION ( ( DESCRIPTION Original Purchase Account Number MSU Equipment Inventory Number Inventory Department Use Only Credit Amount llfSoldl S~Mtu,e - Dcc,a,tment Relcas.ing Eouic,mcnt Date Signature - Oepar1ment Receiving Equipment S~ture - Conuacl and Gr.a1nt Administration - Wilhin Grant Restrictions Date Signatu,e - Pll'chlo,ing Oer,t. - 011,Ca,...,,.,s Sale Af'tl'I INSTRUCTIONS ,. Reier lo the Menual of Bu1lnea1 Procedures, Section 300. for reguletlona covering the UH of this form. ( 2. form to remeln Intact untU all neceaaary 1fgMture1 have been obtained. 3. When completed by Receiving Department, pleHe diatribute H follows: Whi11 - Solvege If checked No. I and No. 2 above II checked No. 3 recycle cepy Oat'! 0A1C Canary - Pink - Goldenrod - Accounting. ii checked No. 4. or 5 above, (II No. 5 attach payment checkl Accounting Oept., 360 Admin. Bldg. Raleaaing Department Rec:eNing 0-rtmont or Oll•Campua Purchaser ·-tor, o-r1men1 M,chl96n St~tr Univ,rts,ty Printing ().19056 l'rlntH on R•crclHIRocycl•l>I• with Ml•INI Olfice P•r,e, MSC/•.,. Al/11,,..,..,. AclioNtf/f#M(w,orr.,,.;,,,N"'tll'°" Stores Stock No. 140-2492 ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised: March 1996 SECTION 315: GIFTS, GRANTS OR CONTRACTS I. SPONSORED RESEARCH A. Basic Policies for Administration 1. 2. Research projects should be developed consistent with the University's goals. Sponsored research should be accepted only if appropriate time, space and facilities can be made available. Provisions should be made for continuity of support in order to stabilize required staff. 3. The University should retain the rights of first publication for its scholars. 4. The complete cost of the research should be determined. If grants or contracts are accepted which do not cover all of the direct and indirect costs, the department/college may be asked to provide the additional financial support with the full recognition that it is making a contribution to the cost of the work. 5. Research projects should conform to established University patent policy (see "Supplementary Statement Regarding Disposition of Patents" at end of section). B. Proposal 1. The proposal, which is generally developed in the department, should establish the terms and conditions for the provision of funds and the performance of research. Before the final draft of the proposal is completed, the budget should be reviewed by the Office of Contract and Grant Administration, for conformity with policies on such matters as allowable direct and indirect costs. 2. Direct costs involve expenditures that are directly related to a project such as salaries, supplies and services, and purchases of equipment. Indirect costs involve administrative services, maintenance and operation of physical facilities and other expenditures that cannot readily be related directly to the research project. Indirect costs are computed by multiplying a fixed percentage, which is negotiated with the federal government, times the total direct costs excluding equipment items costing $500 each or more and the portion of each subcontract which exceeds $25,000. Only the Vice President for Finance and Operations can negotiate indirect cost rates on behalf of the University. 3. The proposal should not be submitted to an outside agency before it is approved by the unit administrator, dean, Vice President for Finance and Operations and Treasurer (Contract and Grant Administration) and Vice President for Research and Graduate Studies. Page 315-1 Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised: March 1996 4. 5. 6. 7. 8. 9. If human subjects are involved in the proposed research, approval by the University Committee on Research Involving Human Subjects is required before an account number can be assigned. If animals are to be used in the proposed research, approval by the Committee on Animal Facilities and Care is required. Proposals which call for use of radioactive isotopes, some forms of recombinant DNA, or hazardous organisms or chemicals require approval of the appropriate committee. Proposals involving acquisition of major computers or use of television equipment should be approved by the Vice Provost for Computing and Technology. Proposals to do sponsored research or education projects overseas require approval by the Dean of International Studies and Programs. Proposals involving new space, alterations, or renovations of existing space and/or facilities require approval of the Office of Facilities Planning and Space Management. 10. One copy of the proposal should be prepared for each person signing the transmittal sheet in addition to those required by the sponsoring agency. 11. A "Transmittal Sheet for Request for Contract, Grant or Gift Support" (see exhibit, 315- A) should be completed and submitted with the proposal through appropriate channels as mentioned above, reaching the Office of the Vice President for Research and Graduate Studies after all other approvals have been obtained. 12. Sufficient time for processing within the University should be allowed so that the Office of the Vice President for Finance and Operations and Treasurer (Contract and Grant Administration) has two days to review the proposal and the Office of the Vice President for Research and Graduate Studies has adequate time to review the proposal in advance of the time needed to meet the deadline established by the sponsoring agency. 13 . The Office of the Vice President for Research and Graduate Studies will mail proposals to the potential sponsor if requested by the department. Mailing is by first class postage only; therefore, the department should submit the proposal to the Office of Research Development 10 days before the grantor's proposal due date. C. Cooperative Research Agreement 1. It is sometimes advantageous to substitute a Cooperative Research Agreement in lieu of a more extensive contract or grant document. These forms are available at the Office of the Vice President for Research and Graduate Studies (355-0306), (see exhibit, 315-B). Cooperative Research Agreements frequently commit resources of the University in a manner requiring special evaluation and legal counsel. Page 315-2 ( ( ( ( ( ( ( ( ( Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised: March 1996 2. Research activities utilizing the Cooperative Research Agreement should be processed for campus approvals the same as formal proposals. These agreements should be accompanied by a "Transmittal Sheet for Request for Contract, Grant or Gift Support," which requires unit administrator, college and University level approval before the agreement is completed. D. Procedures After Approval by Outside Agency 1. 2. 3. The sponsor should notify the project leader of action taken, with copies submitted to the Office of Contract and Grant Administration and the Office of the Vice President for Research and Graduate Studies. For formal proposals, the project leader should prepare a Gift, Grant or Contract Transmittal Form (Stores stock order #140-2499; see exhibit, 315-C), attach a copy of the letter of the award and submit it through channels for acceptance by the Board of Trustees. Cooperative Research Agreements should be signed by the sponsor, accompanied by the sponsor's check, if applicable, and a completed Gift, Grant or Contract Transmittal Form, then be submitted for acceptance by the Board of Trustees. The number of copies of the Cooperative Research Agreement required will depend on requirements of the college. II. GIFTS A. Definition: A gift is a voluntary transfer of funds or property by a person or organization to Michigan State University without any valuable consideration or compensation to the donor. B. Gifts will be processed by the Office of University Development to assure that: 1. All gifts are properly receipted and recorded. 2. Each donor receives a prompt and appropriate acknowledgement. 3. Members of the Board of Trustees, the administration, faculty and volunteer organizations are kept fully informed. 4. A central record is maintained on all gifts. C. Gifts are to be accepted, processed, acknowledged and recorded according to established University policies outlined in the "Procedures and Practices for the Development Program." Copies may be obtained from the Vice President for University Development (355-8257) or the Associate Vice President and Director of Development (355-8257). D. Checks for unrestricted and designated gifts to be deposited into 31-XXXX accounts should be forwarded immediately by departments to University Development, 220 Hannah Page 315-3 Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised: March 1996 Technology & Research Center, for processing. Any correspondence from the donor should be attached. Gifts for research (non-Federal and non-State) of $1,000 or less should be sent directly to University Development for direct deposit in existing sponsored project accounts. Any correspondence from the donor should be attached. Please include a transmittal listing the following information: account number, amount, AES project number (if applicable}, name of researcher. Gifts for more than $1,000 should be routed through Contract and Grant Administration with appropriate forms attached (see procedures at beginning of section 315). E. Official acceptance of all gifts to Michigan State University will be made by the Board of Trustees based upon a consolidated quarterly report of the Vice President for University Development. Only those gifts which are in conformity with the needs of the University will be accepted. The University reserves the right to refuse any gift which is judged to be inconsistent with institutional needs or for which University resources are too limited to properly administer the gift. In addition, only those gifts from which disbursements are to be made on a nondiscriminatory basis will be accepted. ID. NONCASH GIFTS/GIFTS-IN-KIND (SECURITIES, REAL ESTATE, MINERAL INTERESTS, OR OTHER PERSONAL PROPERTY). A. Gifts of real and personal property and gifts-in-kind must be documented on a Consignment/Non-Cash Gift Form (see exhibit, 315-D) and approved by the Secretary to the Board of Trustees for submission to the Board for acceptance. The Office of University Development or the MSU Foundation is to be contacted immediately if gifts of this nature are contemplated. All property or equipment received by the University as a loan should be processed according to instructions in section 224. B. A donor must have a written appraisal from an independent, qualified appraiser for gifts of $5,000 or more. The appraisal must conform to current IRS guidelines. It is the donor's responsibility to secure, arrange and pay for appraisals of gift property, with assistance from University Development. The University may request a second independent appraisal or may require its own appraisal prior to establishing gift value. Contact University Development or the MSU Foundation for further information. C. Tax Requirements: Internal Revenue Form 8283 , Noncash Charitable Contributions, is required from a donor if the gift is over $500 . This form must be signed by the MSU Foundation if the gift is over $5,000. The Internal Revenue Service requires Form 8282 to be completed when the donated property over $500 has been sold, exchanged, consumed or disposed of within two years after the date the original donee received the property. The MSU Foundation must be notified of any disposition of noncash gifts within the first two years so that they may prepare the proper notification. NOTE: The donor receives a copy of this form. If the selling/disposal price is much lower than the gift value, the donor's charitable gift value could be challenged. Page 315-4 ( ( Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised: March 1996 ( IV. GIFT, GRANT OR CONTRACT FORMS (FOR CONTRACT AND GRANT ONLY) A. Preparation 1. Forms should be typewritten by the department that will receive the grant or contract. 2. The letter of award, Cooperative Research Agreement or other documentation should be attached. B. Required Signatures 1. Grants or Contracts - Forms should be submitted for approval in the following order: a. Unit Administrator(s) b. Director of Experiment Station (when applicable) c. Dean(s) of College(s) d. Vice President for Research and Graduate Studies e. Vice President for Finance and Operations and Treasurer (Contract and Grant Administration) 2. Gifts - The Vice President for University Development will prepare a quarterly report to the Board of Trustees for approval of all gifts received for the period. 3. Scholarship and Loan Gifts - Forms should be submitted for approval in the following order: a. Office of Financial Aid b. Vice President for University Development V. CONSIGNMENT EQUIPMENT - GIFTS (General Stores, stock number 140-2498; see exhibit, 315-D). This form should be processed after the gift-in-kind has been received by the University. Documentation for the gift-in-kind (appraisals, etc.) should be attached. Include your common unit code, date received, and required signatures as follows: ( ( Department Chairperson Dean or Designated Representative MSU Foundation Contract and Grant Administration Inventory Department Page 315-5 Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised : March 1996 VI. FINAL APPROVAL A. Forms (an original and one copy) should be prepared to allow sufficient time to reach the Office of the Vice President for Finance and Operations and Treasurer (Contract and Grant Administration) twenty (20) working days prior to the meeting of the Board of Trustees. Regular meetings of the Board are scheduled approximately every other month, and the annual schedule is announced in the MSU News Bulletin as well as through information provided to departmental and Deans' offices. B. Final approval for all gifts, grants or contracts presented to the University must be given by the Board of Trustees before these awards can be accepted. C. The Office of Contract and Grant Administration or University Development will notify the department of the account number to be used for a project or program. VII. CASH RECEIPTS Colleges, departments and individuals should process all checks immediately upon receipt as follows: A. Checks received for Contracts and Grants should be attached to the Gift, Grant or Contract Transmittal Form. Checks for Gifts should be forwarded to University Development (see procedure, item II.D). Departments and colleges are not permitted to deposit or cash checks. B. When payment for sponsored programs is not received in advance, the Office of Contract and Grant Administration will bill the sponsor according to the terms of the grant or contract. VIII. EXPENDITURES A. Expenditures of funds must be made in accordance with policies established by the University unless additionally restricted by the terms of the gift, grant or contract. B. MSU employees traveling overseas on University business must provide receipts for all currency exchange transactions. If receipts are unavailable, the employee must certify in writing that all funds exchanged have been accounted for and business expense receipts presented must equal the amount received in local currency. IX. REPORTS A. Project leaders will be responsible for preparing technical reports as required by the terms of the grants and contracts. Under no circumstances should project leaders submit financial reports. Page 315-6 ( ( ( ( Michigan State University Manual of Business Procedures, Volume II SECTION 315: GIFTS, GRANTS OR CONTRACTS I Revised: March 1996 B. Financial reports to sponsors for grants and contracts will be prepared by the Office of Contract and Grant Administration. C. Reports of gifts will be prepared and/or coordinated by the Office of the Vice President for University Development. SUPPLEMENTARY STATEMENT REGARDING DISPOSITION OF PATENTS Except as otherwise provided, any discovery or invention which results from research carried on by, or under the direction of, any employee of the University and having the cost thereof paid from University funds or from funds under the control of, or of the employee's duties with the University, or which has been developed in whole or in part by the utilization of University resources or facilities, shall belong to the University and shall be used and controlled in such a manner as to produce the greatest benefit to the University and the public. Any proposed deviation from this standard University patent policy shall be referred to the Vice President for Research and Graduate Studies. ( ( ( ( ( ( Page 315-7 vl"HCE FOR RESEARCH ANO GRADUATE STUDIES MICHIGAN STATE UNIVERSITY Transmittal Sheet for Request for Contract, Grant or Gift Support Exhibit 315-A 'n addition to the number of copies required by the potential grantor, accompany this form with a copy of the proposal for each individual 1pproving this transmittal sheet. TO: Office of Research Development INQUIRIES SHOULD REFER TO ORD # ______ (THIS # IS ASSIGNED BY THE OFFICE OF