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					Survival Guide
The Survival Guide was developed to review some unique administrative principles and
requirements at public universities, and specifically at the University of Arizona. New
administrators as well as those who have been here for many years often get frustrated
when trying to accomplish certain tasks that might be much easier in private business or
in a private university. The twenty minutes it will take to read this brief guide could save
hours of aggravation and frustration in the future.

There are two sections:

Section 1, FRS & Your Money, briefly describes sources and uses of money and how
to monitor finances.

Section 2, Administrative Principles, provides a brief summary of some of the
administrative principles for managing a department at the University in relation to
financial and personnel considerations. We have focused on principles that are unique
to the University environment or to the University of Arizona and on policies that are
commonly misunderstood or misapplied.

 The information in this guide contains generalizations and brief excerpts from a variety
of policies. This guide should not be cited as an authoritative source because policies
may have exceptions or additional requirements that are not included here. Also be
aware that this guide addresses just a few of the many administrative policies that must
be followed at the University of Arizona. It is important to check with your Business
Manager or one of the central administrative offices when new actions are being
considered to ensure that the action complies with all applicable policies.
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Section 1 - FRS and Your Money
FRS, an acronym for Financial Records System, is the University's central accounting
system. All receipts are deposited into accounts on this system and expenditures are
paid from those accounts. That's what it is all about - how to get it, how to spend it and
how to keep track of it. Money comes from a number of sources. But there are a myriad
of rules regarding acceptance and usage of money.

 In general, all money held at the University is considered "public money." Under the
public information act, private citizens and University employees have the right to
inspect all public records held by the University (with the exception of certain types of
personnel and student information). Since these records are under public scrutiny, we
have to take care to follow requirements. It is preferable not to have headlines blaring
"University Misuses Public Money."

Even if you have support staff available to interpret and apply the rules, you should at
least know the general guidelines, which are outlined here. If you will be doing anything
new or different, check into the possible implications before taking action. That way,
things can be processed properly the first time. Properly prepared and supported
documents are rarely delayed or returned.



 Getting and Spending It

There are many ways to get money and many ways to spend money. The rules
associated with obtaining and spending money are sometimes complex and sometimes
frustrating, but they were written to assist us in making correct decisions, in compliance
with Federal and State regulations and industry requirements. Since we are a public
institution and accountable to the taxpayer, we need to learn these rules and principles
to manage well and avoid problems.

 If your staff think they know the rules, but you find that documents are frequently
rejected or returned for additional information, approvals or other reasons, maybe it is
time they took a refresher training course.

Industry standards and State law require the University to organize money in "funds."
Transactions must be managed in accordance with rules appropriate to the fund, and
rules are different for different funds. It is not enough to have money; you must have the
right type of money. It is important to note the big no-no's: Money in University funds
may NEVER be used for employee social or recreational functions, gifts ( such as for
condolence, illness, congratulations), service organization dues (such as Kiwanis, Lion's
Club) or charitable contributions.


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 Money is usually sent directly to the University by the sponsor, donor, or other source.
If you receive a gift in the form of a check, it must be delivered immediately to the
Central Gift Office. Cash and other checks received must be deposited immediately with
the Bursar's Office. You may not set up separate bank accounts without express
permission of the Financial Services Office.

 As money is received, it is classified into the appropriate fund and deposited into an
account within that fund. Following is a summary of the different funds and general
guidelines on using the money deposited in each fund.

State: Each year, the State legislature appropriates a certain amount of dollars to fund
authorized programs and the related support functions for the fiscal year. The State and
University operate on a July 1 through June 30 fiscal year.

These appropriations are primarily used for the general operating expenses of the
instructional programs and support functions. Because these include tax dollars, there is
a lot of concern over how this money is spent. For example, State funds cannot be used
for entertainment, employee recruiting, business meetings, departmental or institutional
service awards, or business entertainment.

Sponsored Projects: Amounts awarded for grants or contracts by Federal or State
agencies or other organizations for a specific purpose, usually research or public
service, are classified as Sponsored Project accounts. To obtain such an award, a
proposal is submitted to the granting agency. If the agency selects your proposal, you
are awarded the grant or contract. You are then referred to as the Principal Investigator.

With the funding, you also usually get a comprehensive document with detailed
restrictions on how to spend the money. These rules apply in addition to University
rules. Federal grants require compliance with OMB Circular A-21, which identifies
allowable and unallowable expenditures. It is important to understand and follow the
rules, or you could have trouble later. You don't want to find out that a $500 expenditure
is not authorized and that you are responsible for paying that out of your own pocket.

Sponsored Projects moneys not spent within the project period or for the intended
purpose may revert to the sponsor, depending on the terms of the contract.

 Designated: Designated funds include proceeds from a variety of sources. A few
examples are the Alumni Association; summer session/extended university classes;
income from short-term investments; grants for administration of student aid programs;
and the recovery of indirect costs from Sponsored Projects. The Arizona Board of
Regents and University Administration determine the purposes of these funds.

 Gifts: All gifts (money or property) must be officially accepted by the Central Gift Office.
The donor must provide documentation (usually a letter) specifying how the gift should
be used. The donor may be general ("to support the Chemistry Department") or specific
("to purchase a microscope for the XYZ program"), but must provide documentation


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specifying the purpose of the gift. The documentation is very important in determining
how the gift is accounted for.



The Gift Office will review the documentation to determine if the University can accept
the gift. There are circumstances when it is not the University's best interests to accept
some property gifts. In addition, the donor cannot ask for anything in return for a gift. If
the donor requires something in return, such as a product or service, then the receipt
cannot be classified as a gift, but must be classified as a contract or a sale. If the person
or organization giving the gift wants the money used for a purpose not allowable by
University policy, the donor should make the check payable to the UA Foundation, not
to the University. All gifts are classified as restricted from an institutional standpoint, but
from a departmental standpoint some gifts are more restricted than others.

Restricted gifts are for a specific purpose, such as scholarships. In that case, they can
only be spent for the intended purpose.

Sales: A number of departments have set up arrangements to sell a product or service.
Sometimes the product or service is a byproduct of instructional, research or public
service activities. In other cases, departments are set up specifically to provide products
or services to other departments on campus or to the public. This makes a difference.
All departments that sell a product or service should contact the Financial Services
Office for more information.

 Account Numbers: The following table indicates at a glance the type of account based
on the account number range.
1-00000 through 1-49999 State General Operating Accounts
1-60000 through 1-99999 Auxiliary (Sales) Accounts
2-00000 through 2-99999 Designated Accounts
3-00000 through 4-99999 Sponsored Project Accounts
5-00000 through 5-89999 Other Restricted Accounts



Expenditures Requiring Special Attention

While all expenditures from accounts must be appropriate and allowable, certain
payments are subject to more scrutiny from outside sources than others due to the
sensitive nature of the expense or certain risks associated with the payment of the
expense. The Financial Services Office will take extra care to ensure that requirements
are complied with and proper documentation is attached on these types of payments.
Some examples are travel expenditures, consultant payments, reimbursements to
individuals, and payments to students and nonresident aliens.




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Travel: Please realize that it is the State of Arizona, not the University of Arizona, that
established the complex travel regulations which all University employees must comply
with when traveling. Regulations at private universities and at some other public
universities are not nearly as complex. Travel expense is one of the highly scrutinized
categories because of the potential for misuse. One person's idea of reasonable travel
expenses may be far different from another person's (such as a tax payer). The State
mandated travel regulations are intended to prevent inappropriate or excessive travel
expenses by requiring that travel be pre-approved and that travel expenses meet
specified limits.
Independent Contractors: The IRS would prefer that we treat all individuals providing
services to the University as employees rather than independent contractors and will
assume that an individual is an employee unless we can provide adequate
documentation to prove otherwise. Why? Because the IRS receives more tax revenue,
and on a more timely basis, from employees than from independent contractors. In
recent years, the IRS has been increasing its audits of questionable classifications.
Since the University hires a considerable number of individuals as outside professional
or consultants, there is a good chance that the University could face such an audit. The
penalties for improper classification include fines.
 The guiding principle entailed in the proper classifications lies not in the length of time
the person will work or on the nature of the assignment, but on your right as the
employer to control and direct the individual's efforts. If you have the right to control not
only the end result but also how the job will be accomplished, then the individual is an
employee, not a consultant. However, the determination of the employer's rights in this
regard can be a very difficult exercise. Please ask for assistance in reviewing
questionable situations.

Reimbursements: Because reimbursements are paid to individuals, the University must
take extra care to ensure that the expenditure occurred, was for a valid University
business purpose and that proper documentation exists to support the payment. We
must also make sure that payment is not made twice, so original receipts are required
and are canceled when paid. If there is no receipt, other documentation must be
provided to support the payment. Another concern is why reimbursement is required.
There are times when it is appropriate for an employee to make a business related
purchase using his or her own money, then request reimbursement (for example, an
emergency purchase of supplies). However, equipment should never be purchased on
a reimbursement basis. The University Purchasing and Stores Department should be
used whenever possible to ensure compliance with University policies.

Payments to Students or Nonresident Aliens: Special care must be taken when
making payments to students because such payments could affect the student's ability
to qualify for financial aid.
Payments to nonresident aliens must be made in accordance with complex US Citizen
Service regulations. For example, the visa type determines whether the nonresident
alien is eligible for compensation for providing outside professional services or for
reimbursement of expenses and may establish limits on how much they can be paid.

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About Foundation Monies
The U of A Foundation is a private nonprofit corporation whose primary purpose is to
enhance the University of Arizona. The Foundation is a completely separate entity from
the University and has its own rules and regulations, many of which are less stringent
than those imposed on the University. If you have money on deposit with the
Foundation designated for your use, you may be able to use the money in different
ways than you use the money deposited in your University accounts.
 However, it is very important to keep Foundation money separate from University
money and to deposit receipts with the appropriate institution. A common
misunderstanding relates to conferences. If a conference is held at University facilities
and is supported by expenditures from University accounts, the proceeds must be
deposited with the University, not the Foundation. If the conference sponsors intend for
the proceeds to be deposited with the Foundation, the conference may not be held
using University facilities and University money may not be used to support the
conference without the payment or reimbursement from the Foundation. Such
arrangements must be approved in advance.
When University money is used, follow University policies and procedures. When
Foundation money is used, follow Foundation policies and procedures.



Keeping Track of It

All moneys are maintained in the University's official accounting system, called the
Financial Records System (FRS). In FRS, we establish "accounts" for each different
source of money. You might compare these accounts to checking accounts, with some
important differences.

Accounts: The University receives funding from various sources, most of which is
specified for certain types of expenditures. To enable the administrators of these funds
to monitor and report on the activity of the funds, the accounting system must maintain
separate records of each source of funds, and the expenditures from each source. This
is accomplished by establishing separate accounts in the system, much as a bank
establishes separate accounts for each depositor. An account is defined as a functional
unit established for a specific purpose, with one individual having primary responsibility
for its activity.
Object Codes: In FRS accounts, all transactions are tracked by "object codes," which
identify the type of revenue or expense. Every request to spend money must include
both the account and the code that best describes the purpose of the expense.
Why is it necessary to keep track of expenses by object code? Every year the University
is required to provide audited financial statements and other financial reports to people
outside the University who are interested in how we are spending our money. These
reports require varying levels of detail. Tracking expenses by object code provides the
detail needed to prepare these reports.

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Use of the correct object code to classify each expense is important because we face
audits of the finances from various sources. The financial statements are audited by the
Office of the Auditor General, an agency of the State of Arizona, for accuracy and for
compliance with State and Federal regulations, industry standards and internal control
requirements. Other organizations that provide funding for programs at the University
and the Arizona Board of Regents also ask to audit the finances to ensure that money is
being spent as intended.
 In addition to external reporting and audit requirements, tracking expenditures by object
code is a good management tool. If used properly, you can determine exactly how the
money has been spent. This is useful for historical analysis as well as for budgeting and
forecasting (for example, analyzing which expenses could be reduced or which
expenses are likely to increase).

 On-line Access: FRS accounts can be viewed on-line to determine the status of the
account. Screens provide a variety of information, from a summary by main category to
a detailed list of the transactions posted to an account. You can also find out the status
of an outstanding Purchase Requisition or Purchase Order.

 Reports/Reconciliation: At the end of each month, a report is generated listing the
activity in the account. You may or may not reconcile your own checking account, but
policy requires that all FRS accounts be reconciled at least monthly. Errors do occur,
and some errors can only be caught through the reconciliation process. Reconciling
means checking the report to see if the transactions that you requested showed up and
for the right amounts. If you come across a transaction that shouldn't have been
charged to your account, it is your responsibility to notify the appropriate office so the
error can be corrected as soon as possible.

 Monitoring Budget: Most FRS accounts are budgeted and the reports and screens
display the available budget balance. You need to monitor the balance to make sure
you don't exceed the budget.

To help monitor the budget, the University uses a system of "encumbering" funds.
Encumbering is a method of reserving a portion of your budget when a commitment has
been made. For example, if you order a piece of equipment, the estimated amount of
the expense will be removed from the budget at the time the Purchase Order is sent to
the vendor. When the bill is paid, the actual amount of the expense is posted to your
account and the encumbrance is removed. The monthly report shows the actual
expenses and the encumbrances separately.
Even if your staff usually performs these tasks, you should take the time to learn how to
read the reports and how to look up accounts on-line. The screens and reports are fairly
simple to use and you can save time by looking up some things yourself. The Financial
Services Office offers training classes in these areas.




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Section 2 - Administrative Principles
The University has many forms and instructions on how to handle situations in the legal
and (usually) most efficient way. To follow such instructions effectively, however, it
helps to understand the general principles behind the pieces of paper. Some of these
principles, such as the need to document payments, are common sense. We learn
about these when managing our personal finances, such as filing our income tax
returns. Other principles, especially those that apply uniquely to universities or uniquely
to this university, may not be obvious.

General Observations

Common Sense: Most actions that are common sense are legal. However, this is not
always the case. Some actions may be legal only if approached in a particular way. For
example, some expenditures can be made using money from a designated accounted
but not from a state account.
Rule of Thumb: Never ask if you can do "X." Instead, ask how can we do X? If X is
legal and sensible, you are much more likely to get a helpful answer. If it is not legal or
sensible, you will learn why not.
Avoid Messes: Checking first is always easier than cleaning up a mess afterwards.
Occasionally some departments will try to "sneak something by" because they think it
may be questionable and they want to avoid resistance from fund accountants or other
reviewers. Other documents get processed incorrectly out of ignorance. The
consequences are awkward for everyone. Not thinking ahead, waiting to the last minute
or being ignorant of the rule does not prevent you from getting an exception or special
handling; however, it may reduce the chance of getting the paperwork handled quickly
and cheerfully. Messes can be avoided or minimized by clarifying what has to be done
or how it has to be done before submitting the paperwork or making the decision.

Exceptions: Most policies provide for exceptions when a good reason exists for the
exception. Exceptions must be approved by the Vice President in charge of your area. It
helps to know when these approvals are needed so they can be obtained ahead of time.
This will prevent documents from being returned, and therefore delaying processing.

Appearances Are Important: You must not only act correctly but also appear to act
correctly. On every sensitive financial or personnel action, stop and consider how it
could be perceived by those affected by the action as well as third parties - such as
auditors, the media, the general public. Time after time, paperwork has to be redone
because of inadequate documentation. The problem may have been an inappropriate
choice of words or approach or a lack of sufficient documentation to support the
request. Sometimes there is a real problem. For example, a department acting as an
advocate in a promotion and tenure case rather than as an evaluator is inappropriate.


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Looking at the issue from the other person's viewpoint will make the need for revision
obvious.



Conflict of Interest: The State of Arizona has passed conflict of interest statutes to
ensure that employees do not use their position with the State to benefit themselves or
their relatives or to the detriment of the State. These statutes require that an employee
disclose any full or partial ownership or other substantial interest that the employee or a
relative of the employee has in any type of entity that does any manner of business with
the University. This disclosure must be done by filing a declaration of the conflict of
interest; forms are available for this disclosure in the Purchasing Office, Department of
Human Resources or the Provost's Office. Employees who have a conflict of interest
with a party may not act on behalf of the University in any aspect of an agreement with
that party.

 Killing the Messenger: The person who answers your phone call or first handles and
follows up on paperwork almost never sets the policy. Although we may wish the people
interpreting such constraints were more helpful, we gain nothing by dealing with such
people in an arrogant or antagonistic way or by blaming them for the policy or
procedure.

 What Could Happen? Many actions that we take may have effects that we don't
intend. When beginning a new project, check with appropriate authorities beforehand to
determine what problems might be anticipated and avoided, what authorizations might
be needed, or if there are any special requirements. For example, many departments
get involved in remodeling facilities, wiring or installing new equipment. The
departments to contact in these circumstances may include Facilities Management,
Telecommunications or Risk Management. Some problems that have occurred due to
lack of proper coordination include the following:

Much of the wiring strung for local area networks on campus does not meet the fire
code. During a fire, these cables would give off toxic fumes.

Telephones have been moved to different jacks resulting in incorrectly identifying the
phone location and thus misdirecting a response to a 911 call.

Documentation Detail and Consistency: Documents submitted for processing must
be properly completed. University staff approving the document will call you or send a
document back for correction if the document is incomplete or if something is unclear,
which causes delays in processing. Auditors, promotion and tenure committees and the
courts make their decisions about a case based on what is in the record. If the evidence
is not there, the action is likely to be turned down.

 You must ensure consistency between forms and the supporting documentation. If
necessary, explain inconsistencies in a note or on the paperwork itself. Provide enough


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detail to ensure that an auditor, committee or lawyer, unfamiliar with the situation and
perhaps unfamiliar with University practices, will understand what has happened and
find no gaps in the record. What is the best possible documentation?

The best documentation is obtained when proper, complete and original records are
maintained at the time (document as you go).

The second best is an explanation by whoever created the original documentation.

The third best is an explanation by whoever approved the original documentation.

The least effective is documentation that consists of notes taken over the phone when
contacted by the office requiring the support.
If there are problems with documentation, it is best to correct them at the time, rather
than try to deal with them later. Following are some examples of areas where
inconsistencies or lack of detail often occur:

 Personnel Actions: Once you make a choice in hiring, merit evaluation, or promotion
and tenure, you must be able to document the reasons for this decision. This includes
documentation of peer committee actions: for example, number of votes. With classified
staff especially, departments must keep records to substantiate personnel actions later
(for example: exceptional performance which might justify an exceptional merit raise, or
problems with an employee). Without documentation, you may find it impossible to act
or you will lose grievances and law suits when you do act.

 Reasonable Expenses: Many people are puzzled by the term "reasonable expenses."
The easiest way to think of this is that reasonable costs are those directly related to the
performance of a contract. For example, paying for a taxi for an independent contractor
may be reasonable but paying for personal long distance calls generally is not. Paying
for an independent contractor's food is reasonable but paying for his or her wine is not.
When in doubt, don't.

Purchasing: There must be consistency or an explanation of any differences between a
requisition document and its attachments, such as a letter of agreement. For example,
two air fares on a purchase requisition may have the same destination but different
costs. Everyone knows fares vary depending on what day of the week one flies, but the
reason for the cost variance may not be obvious and needs explanation.

 Conferences: If a program is advertised as sponsored by the U of A, then revenue
from the conference should go to the U of A and all purchases (such as for hotel and
conference facilities, catering, printing, etc.) must be processed following University
purchasing and bid procedures. Payments should only be sent to the U of A Foundation
if the conference is sponsored by the Foundation.

Operational Activities



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Purchases: The University subscribes to the philosophy of a strong centralized
purchasing function to ensure compliance with the State of Arizona procurement laws.
Only the Director of Purchasing and persons delegated by the Director of Purchasing
are authorized to commit the University for a purchase of goods or services. Be sure to
allow sufficient lead time for the Purchasing Department to process your orders - don't
tie their hands by making arrangements with a vendor then asking the Purchasing
department to formalize the agreement. Unauthorized purchases will be considered a
personal obligation.

At the University of Arizona, goods or services ordered in one fiscal year from a general
operating account must be received by June 30 to be paid from that fiscal year's budget.
If the order is delayed beyond June 30, the funds will have to come from next year's
budget.

 Grants/Contracts: Individual employees of the University are not authorized to sign a
contract or bind the University on their own authority. The Arizona Board of Regents has
granted signature authority to certain officers of the University. In accordance with
Arizona Revised Statutes, any unauthorized person incurring an obligation for the
University may be held personally liable.

Sponsored Projects Services is responsible for central grants and contracts
administration, including proposal review, award processing, account setup and
closeout, budget maintenance, financial reporting, cash management, expenditure
preapprovals, accounting error corrections, property administration, and audit contact.

Service/Recharge Centers: Departments frequently request the establishment of
"recharge style" accounts for the purpose of charging other accounts, frequently grant
or contract accounts. For example, a department may generate goods or services that
are used by other departments and they want to recover their costs. These activities,
referred to as "service centers," are subject to the University's Service Center Policy,
which provides guidelines to ensure compliance with Federal and accounting
requirements. Departments entering into such activities must be willing to devote above
average levels of administration time because the process of establishing and
maintaining such activities is very involved.

Financial Practices: Trust your people but check regularly. Accounting policies and
procedures have been established to ensure accuracy of the financial records,
compliance with laws and regulations, and effective internal controls over financial
activities. Internal controls require "separation of duties" and standard business checks
and balances in handling financial matters. These rules do not imply a lack of trust but
rather are intended to make the organization safer and sounder, more efficient in its
operations and more effective in meeting its objectives by discouraging negative actions
and supporting positive actions. Following are some examples of internal control
procedures.




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The same person should not prepare and approve a document. For instance, the
person preparing the payroll roster should not also approve or sign it. The review
process provides reasonable assurance that the time has been recorded correctly and
discourages illegal actions, such as recording more time for an employee that was
actually worked or recording time for a nonexistent employee.

The person authorizing a payment should not be the same person who receives or
delivers the payment. This discourages illegal actions such as an employee charging
items for personal use to the University.

Cross training of staff. Besides providing control, it is reassuring to know that others in
the office understand the rules and procedures.

Indirect Cost Recovery (ICR): Under current Federal rules, we have no obligations to
spend ICR money in any particular way. The University has generally reallocated ICR
money to support areas based on their relative contribution to the overall pool of indirect
costs. The Federal government negotiates our ICR rate after a review of costs incurred,
applying the principles of OMB Circular A-21.

Because UA has used ICR funds prudently in the past, the Arizona legislature has
allowed us to allocate the funds as we see fit. This program must be maintained to
preserve our current flexibility.



Personnel Administration

The University has established comprehensive policies and procedures for employment
to ensure compliance with Federal and State legal requirements. There will always be
paperwork that must be completed BEFORE a person can begin working at the
University.

It is very important to check with the person in your department or the central
administration department responsible for handling personnel issues to ensure that all
requirements have been considered and addressed. It is much easier to prepare the
paperwork correctly to begin with than to correct something that was done wrong. For
example, all employees must submit proof of citizenship or authorization to be
employed in the United States. With student hires we must ensure that the position will
not affect his or her eligibility for financial aid. One problem that can result from
incorrectly processing new hires is that the new employee may not get the first
paycheck in a timely manner, which frequently causes ill feelings.

The University is committed to equal opportunity and affirmative action. The Affirmative
Action Office is responsible for providing a work and educational environment of
excellence for all persons, guaranteeing equal opportunity to all personnel, students,
and sponsored programs and activities regardless of race, color, religion, sex, age,

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national origin, handicap, disabled veteran or Vietnam Era Veteran status. This task is
inherently shared with all administrators. Equal opportunity and affirmative action apply,
but are not limited to, the following: employment, upgrading, demotion and transfer,
recruitment and recruitment advertising, layoff and termination, rates of pay and other
compensation means.

 Equal Treatment of Comparable Groups: All personnel actions involve two
processes: 1) formulating standards that will define a group of people; and 2) treating all
members of that defined group in the same way. Some less obvious examples of this
principle follow:

Procedures on interviews and opportunities offered to each candidate at each stage in
the recruiting must be the same. In the case of faculty, the standards for promotion and
tenure must be the same for each member of a defined group. For example, our
procedures should ensure that we don't have some candidates listing articles both in
press and in print while other candidates list only articles in print.

Adjustments must be done in an egalitarian manner. General adjustments for
employees paid from soft money (generally, any non-state accounts) cannot exceed
that of state funded employees, and vice versa. The money allocated for merit
adjustments for soft money employees as a percent of the soft money salary base
cannot be greater than the percent approved by the legislature for state funded
employees. This is true even if soft money is available for larger adjustments.

Supplemental Pay: Compensation in addition to the amount specified for full-time
personnel is only permitted under certain circumstances and, when permitted, the
amount of supplemental compensation is limited by policy.

If a person is already employed as one full-time equivalent (1.0 FTE) and takes on an
additional duty within their current position, we can't pay that person additional salary.
For instance, we cannot pay a research professional extra to teach a course if the
professional is already working full time. However, if the person takes on additional
duties outside of their current position, supplemental compensation may be possible.

For an employee on academic appointment, supplemental compensation is possible for
certain instructional and other activities, such as summer session classes, credit-
bearing courses offered off-campus through Extended University and instruction to
noncredit conferences. For professional staff on fiscal year appointments, supplemental
compensation is possible for certain instructional activities, but such compensation in
any amount is not available without prior approval by the President.




Prepared by: Financial Services Office                                   Last printed: 6/4/2012 6:34 PM  Page 13 of 13
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