FI

Version 1 Publication Date: 08/13/2024

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 2 // Effective: 02/19/2025

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide University of Tennessee employees with a basic overview of the University’s fiscal policy and procedure development.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures relating to budgets and budgetary control.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures relating to budgets and budgetary control of current unrestricted funds.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To establish fiscal responsibility for reconciling and reviewing University funds.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance for identifying, maintaining, preserving and destroying university records while complying with applicable laws and regulations.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 1 // Effective: 07/01/2016

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The University of Tennessee Office of the General Counsel • 400 W. Summit Hill Dr. SW, Knoxvill e, TN 37902 • (865) 974-3245

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of this policy is to define fraud, waste, and abuse and the procedures and responsibilities for preventing, reporting, investigating, and resolving known or suspected instances of such behavior.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide reporting requirements for cash shortages and losses of equipment or other university property when employee involvement is not suspected.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide information related to the university’s insurance coverages, restrictions on procuring insurance, and guidance on filing a claim. This policy does not apply to group employee insurance such as health, dental and vision.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This policy ensures compliance with state and federal laws related to University employees utilizing UAS on university property.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance to the Knoxville campus on where to take unclaimed property, including “lost and found” items.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and guidelines for the fiscal operations of university service centers and recharge centers that will assure compliance with sound accounting principles and government regulations. This policy addresses the establishment of service centers and recharge centers, billing rates, costing issues including equipment, limitations on sales, and co

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies regarding the department head’s responsibility for approving financial and human resources transactions and guidelines for delegating approval authority.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 1 // Effective: 05/16/2024

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To re-designate The University of Tennessee (“University” or “UT”)as a Hybrid Entity and establish general policy related to the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”).

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 1 // Effective: 07/01/2014

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 2 // Effective: 10/18/2021

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The objective of Fiscal Policy FI0205 is to provide guidance on administering grants and contracts. The purpose of this supplemental policy is to strengthen the timeliness of the closeout process included in FI0205 to reduce risk to the University.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of this policy is to provide policies and procedures for distinguishing between direct and indirect (Facilities and Administrative/F&A) costs on grants and contracts. This policy will address federal, federal flow-through and non-federal projects. Several reference material documents are also included.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of this policy is to provide policies and procedures for charging salary to sponsored projects. This policy will address federal, federal flow-through and non-federal projects.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance regarding the salary rate limitation of federal projects.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To ensure compliance with federal costing and cost-sharing requirements as set forth in the OMB Uniform Guidance. This policy establishes procedures for recording cost share expenditures in the university’s accounting and effort certification systems for sponsored projects.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Effort certification is the method used to confirm to sponsors that the effort spent on a sponsored agreement reasonably reflects the salary and wages charged to that agreement. An effort report is an after-the-fact reporting of activities for which the employee was compensated by the University.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This policy provides guidelines to ensure the timely allocation of charges or credits to the correct WBS element or cost center.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The University of Tennessee (UT) is committed to providing high quality technical work to our sponsors that is conducted with the highest moral and ethical standards and to conduct all business and related professional activities in good faith and with fairness, integrity, and respect for others. UT believes that compliance with applicable laws and regulation

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This policy sets forth the responsibilities at various stages in the subcontracting process.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To ensure compliance with sponsor program income requirements, including identifying program income in proposals and in the accounting system, using the program income appropriately, and reporting it to the sponsor, if required.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures on recording, collecting, and writing off accounts receivable and returned checks.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

No./Tltle: F306 - PROCEDURE FOR DELIVERY OF CREDIT BALANCE Category: Students Contact: Bursar Resp. Office: Bursar A proval: Sr Vice Chancellor Finance Last Review: 10/21/2019 901.448.5550 Effective Date: 10/21/2019 Next Review: 10/21/2022 bporter3@uthsc.edu

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

No./Title: F307 - Right to Cancel Notification Procedure Resp. Office: Bursar Approval: SR Vice Chancellor Finance Effective Date: 10/21/2019 Category: Students Last Review: 10/21/2019 Next Review: 10/21/2022 Contact: Bursar  901-448-5550 bporter3@uthsc.edu

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines and procedures on receiving and depositing money.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This policy provides the requirements and guidelines for all credit card processing activities at the University of Tennessee, including debit card processing and e- commerce activities. The policy addresses protection against the exposure to and possible theft of account and personal cardholder information and the compliance with credit card company requirem

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines for University employees who handle third-party funds, funds that don’t belong to the university.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of Fiscal Policy 313 is to provide policies and procedures on the purchase, distribution, tracking and accounting for Gift Cards and Gift Certificates. In addition to the policies outlined in Fiscal Policy 313, the Knoxville campus provides further guidance to the requests for the purchase of gift cards, gift certificates and distribution of cash.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures on the acceptance and administration of gifts to the University. Donor gifts are solicited in the name of the University or a related University Foundation depending upon the wishes of the donor.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines related to the university’s Indicia Licensing Program, promotions, and sponsorships.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures on vending and solicitations on the university campuses.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To ensure proper reporting of Unrelated Business Taxable Income (UBTI)

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 1 // Effective: May 1, 2023

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 1 // Effective: October 1, 2017

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This policy establishes the necessary guidelines and requirements for University units wishing to create Endowments and Quasi-endowments. The objective is to ensure University funds are invested in assets appropriate for their intended duration and purpose, and that the University can properly manage the liquidity of its Consolidated Investment Pool (CIP).

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures for the informal bidding process as a supplement to fiscal policy.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance regarding the use of Covenant Health Park (Tennessee Smokies’ ballpark) for university events.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide supplemental information to FI0420 Contract fiscal policy.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines on departmental purchases from campus bookstores.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 0 // Effective:

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies on the purchase of memberships and subscriptions.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This policy provides guidance to departments regarding the University’s ability to sponsor external non-profit organizations. This policy also communicates to departments that the University is prohibited from making cash donations to non-profits because state law does not allow such donations.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies on employee services between the university, other public colleges and universities, and state of Tennessee agencies.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines on the payment of a moving stipend for newly hired faculty and staff members.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 1 // Effective: 07/01/2016

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines for efficiently paying the university’s non-payroll obligations while ensuring compliance with IRS regulations and establishing proper internal controls to prevent fraud, waste and abuse.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidelines on the use of internal transfers for conducting business between university departments by ensuring the timely allocation of charges or credits to the correct WBS element or cost center.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance on establishing, maintaining, and reimbursing petty cash funds.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures to departmental personnel on the use of university procurement cards.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures to departmental personnel on the use of university travel cards. Obtaining a travel card is optional and is intended to reduce the out-of-pocket burden for employees, and guests who travel on behalf of the university.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To outline the policy for payments to students when the payments are for non-employment purposes. To comply with US Department of Education regulations. Payments such as awards, prizes and gifts to enrolled students in recognition of academic pursuits or achievements must be reported to the Office of Financial Aid when paid for non-employment purposes. To ensure that student payments are made in accordance with Internal Revenue Service tax rules and regulations.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To ensure compliance with applicable rules and regulations of the Internal Revenue Service (IRS) and other governmental agencies related to the proper classification of an individual providing services to the University.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To ensure that adequate definitions and property controls are in place over “sensitive” non-capital equipment items that do not meet the University’s thresholds for financial reporting purposes.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide directions for university employees who are responsible for recording moveable capital equipment assets and safeguarding both movable equipment assets and “sensitive” non-capital equipment items [See FI0600 - Equipment - Sensitive Minor].

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures for the transfer, sale, and other methods of disposal for university surplus property.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide all university officials involved with the receipt, use, or disposition of gift personal property with guidelines for disposal of such property, including sale, donation, exchange, or trade.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies addressing capital outlay projects, responsibilities of the university officials who manage such projects, and basic requirements of applicable state agencies.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Version: 3 // Effective: October 20, 2017

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

Related Forms: Appendix A (Request for Budget Revision, Form T-15) Request for Approval to Oversee A Capital Project (Form T-49)

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To comply with TCA 49-14-104, and to provide oversight for discretionary expenditures made by or for the President or Chancellors.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

This Procedure provides allowances to the university’s official travel policy for certain unique travel needs of intercollegiate athletics within The University of Tennessee Knoxville (UTK), which are not already addressed by UT-Fl0705.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and procedures for the payment and reimbursement of expenses for Entertainment, Group Arranged Events, and Food Expenses for UT Sponsored Conferences and Seminars.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide employees with an understanding of acceptable behavior regarding personal gifts offered by vendors, potential vendors, customers, potential employees or any other outside individual or organization. The policy is also intended to provide departments with guidance in giving employees work related awards. This policy does not apply to gifts to the Un

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance for events held for retirees.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide policies and guidelines on the use of university vehicles maintained by the campus motor pools. While utilizing campus motor pool vehicles, users must observe any policies and procedures developed by a campus motor pool.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of Fiscal Policy FI0730 is to acknowledge the University recognizes that cellular telephones, smart phones, data plans, and the ability to remotely connect to the Internet are routinely needed by various employees to efficiently perform their University responsibilities.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The Tennessee General Assembly requires the University to provide a report that discloses the University’s fund balances annually, as part of the state’s budget process. Because the University is a single legal entity, the University System reports its fund balances as a single institution.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To ensure that the tax laws are observed with respect to taxable fringe benefits provided to university employees. To also provide guidance that informs university campuses and institutes of their responsibility to appropriately notify the System Payroll Office of taxable fringe benefits provided to employees and to facilitate proper withholding and reporting

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of this policy is to ensure compliance with applicable tax laws with respect to graduate fee waivers provided by the University. Graduate fee waivers provided to individuals other than benefits-eligible employees and graduate assistants are not qualified under The University of Tennessee Section 127 - Graduate Educational Assistance Plan (UT127PLA

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of this policy is to provide guidance to university departments in complying with the Patient Protection and Affordable Care Act (ACA). The Act requires the university to offer health insurance to all employees, including temporary and student employees, who work 75% time or greater. The Act provides methods for calculating an employee’s percent o

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

The purpose of this policy is to provide University departments guidance for processing payroll in an accurate, timely manner with sufficient internal controls and to provide guidance to employees for reporting hours worked, leave used and other payroll related transactions. Links to applicable human resource policies are provided and these policies should al

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu

To provide guidance on the setting of faculty salaries for employees who continue to hold faculty appointments after their Supplement-Based Administrative Appointments have concluded in accordance with university policy BT0012.

Subject

FI

Type

course

Edition

2026

Source

policy.tennessee.edu