Table of Contents

INTRODUCTORY PROVISIONS

 

Section 1 - Title and Citation

These Policies shall be known and may be cited as the Administrative Policies of the University of Oklahoma Health Sciences Center (University).

(Adopted 2-9-04)

Section 2 - Enactment and Amendment

These Policies are enacted and adopted and may be amended or repealed by the authority, approval or coordination of the Vice President or Administration and Finance.

The University reserves the right to augment, amend or repeal these Policies at any time. 

(Adopted 2-9-04)

Section 3 - Applicability and Non-Exclusivity

These Policies apply to every function of the University, except to the extent otherwise specifically expressed or necessarily implied.

These Policies are not intended to create any contractual rights in favor of any University employee, the University or any third party.

These Policies are not intended to and do not contain all the policies that control the functions of the University and are not exclusive of the other University policy manuals, handbooks and other documents.

(Adopted 2-9-04)

PART 100 - GENERAL

(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the offices or web site of the applicable University department.)

Section 110 - Records Retention

  1. Introduction
    The University ha long recognized the need for a formal, centralized records management program to ensure that the University complies with the laws and regulations governing documents. General Services has developed and established a records retention program to assist departments in managing their records.
  2. Training
    Training will be offered on an as-needed basis by the Records Manager under the direction of the Assistant Director of Operations for General Services. Training can include interpreting the records schedule and the destruction and transferring of records or can specifically focus on the particular needs of the individual or department. To schedule a training session, please call 271-2311.
  3. Records Retention Schedules
    There are two records retention schedules that identify various types of documents and establish the minimum retention requirements for each of the documents. These schedules include the following: State Universities and Colleges Consolidated General Records Disposition Schedule (U & C) and the Medical Records Consolidated Records Disposition Schedule (96-03). The U & C schedule can be accessed at the following web site: http://www.odl.state.ok.us/oar/recordsmgt/grds-education.htm. Departments may also acquire the U & C and the 96-03 schedules via e-mail from the Records Manager in General Services.
  4. Storage Boxes
    Legal/letter (10x12x15) will be the only box accepted into University storage as the shelves are designed specifically for this box. Boxes can be acquired through the department's office supply vendor.
  5. Transfer of Records to Storage
    Due to the limited storage space at the warehouse, only University documents that are listed in one of the records retention schedules (Section 110, paragraph C) will be accepted. Books, magazines, and other items will not be stored. To transfer records to storage:
    1. Complete an Inventory of Material form. The Records Manager can provide you with these forms (through campus mail or e-mail).
    2. Complete the University label designed by the Records Retention department of General Services. The labels may be obtained through campus mail or e-mail. The labels should then be completely covered with clear packing tape on at least one end of the box. Only legal/letter boxes with completed labels will be accepted and transferred to the depository.
    3. Complete a Service Unit Request with the number of boxes being transferred to storage and all chartfield spread information. Forward the SUR and a copy of the Inventory of Material form to Records Retention, Service Center Building Room 146. Retain a copy of the inventory form for your records. General Services will pick up your boxes, free of charge, and take them to the OUHSC warehouse. The boxes will be organized according to department.
  6. Retrieval of Records from Storage
    1. Option One - Authorized departmental personnel with University ID may retrieve records from storage free of charge. Departments can call the Records Manager in General Services at 271-2311 for an appointment at the OUHSC warehouse.
    2. Option Two - Departments can call the Records Manager in General Services at 271-2311 or send a Service Unit Request to SCB 146 to request a specific record or box of records for delivery to a department within 24 hours for a $4 fee. There is no fee to return the record(s) to storage.
  7. Location of Records Storage
    Records storage is located in the University warehouse at 1400 NE 4th Street.
  8. Destruction of Records
    Records can be destroyed based on the age of the document and how long it needs to be retained according to the U & C or 96-03 schedules. Original documents cannot legally be destroyed without the prior written approval of the Archives Commission per Oklahoma State Law. Copies of original documents may be destroyed at any time and without written approval of the Archives Commission. To get approval for destruction of original documents, departments should:
    1. Contact the Records Manager at 271-2311 to complete and submit an Agency Notice of Intent to Destroy Records form for the department. The Records Manager can assist with the completion of an Agency Notice of Intent to Destroy Records form.
    2. The Assistant Director of Operations for General Services will sign the Agency Notice of Intent to Destroy Records form as the Agency Official and submit it to the State Department of Libraries, Archives and Records Commission for approval. A copy of the approved or denied form will be sent to the department for its records. If approved, orignial documents may be destroyed.
  9. Records Center Services and Associated Costs
    1. Box Storage - .30/box/month (10x12x15)
    2. Initial Pick-Up - No charge
    3. Shredding of Documents - Call the Records Manager at 271-2311 for assistance.

(Adopted 2-9-04; Amended 6-25-07 (Superseded Section 110)

Section 111 - Open Records

The Oklahoma Open Records Act (“ORA”), codified in 51 O.S. 24A.1 et seq, is the statutory provision that provides public access to public records, including those maintained by the University. The ORA defines “record” as all documents, including, but not limited to, any book, paper, photograph, microfilm, data files created by or used with computer software, computer tape, disk, record, sound recording, film recording, video record or other material regardless of physical form or characteristic, created by, received by, under the authority of, or coming into the custody, control or possession of public officials, public bodies, or their representatives in connection with the transaction of public business, the expenditure of public funds or the administering of public property. The ORA also sets out specific exceptions based upon a need for confidentiality or privilege.

As a result of the growing number of records requested on a yearly basis, the University has an Open Records Office (“ORO”) that responds to all requests for any campus on behalf of the University. In the event any University office or employee receives a request for records, the following three notifications must be made within one business day:

Notify the requestor that their request has been forwarded to the ORO pursuant to University policy and that any further inquiries or questions concerning the request must go through the ORO;

Notify the supervisor and/or department head about the request; and

Notify the ORO about the request and forward the request to the ORO. Any employee may call (405) 325-0202 to talk to the ORO and any emails may be forwarded to openrecords@ou.edu. Requests may also be faxed to (405) 325-9034 or sent via campus mail to the ORO. In any event, do NOT release the records as they must be released through the Open Records Office.

After receiving the request, the ORO will request the responsive record from the appropriate department. If a department receives communication from the ORO, the department should acknowledge receipt of the communication and advise the ORO whether the department has responsive records. The Oklahoma Open Records Act does not require the University to create a document or new record(s) in response to a request. Please advise the ORO whether the records requested exist in the format requested. Please also notify the ORO if the responsive records will be voluminous, difficult to gather or time-consuming to retrieve or whether a delay of more than 3 business days is expected in responding to the request. When the ORO asks for records, any University employee should provide all responsive records in the original format. The ORO will review the information and remove any confidential information prior to releasing the records. The Open Records Officer will then make a written response on behalf of the University. If there are any questions or concerns about this section, please contact the Open Records Office at (405) 325-0202.

(Adopted 3-25-09; Amended 03-10-14)

Section 112 - OUHSC Policy for Processing External Funds

Proper classification and processing of external funds (i.e., gifts, grants, and contracts) assures the University's ability to comply with any terms specified by the sponsor/donor, meet reporting requirements, properly recover its costs - both direct and indirect - and facilitate acceptable levels of accountability and stewardship for these funds. NOTE: All proposals, contracts, grants, or gifts for research, training, public service projects, regardless of funding source - must be routed through The Office of Research Administration (ORA) in order to assure compliance issues.

(Adopted 6-1-07)

Section 120 - USE OF CONSULTANTS ON GRANTS AND RESEARCH CONTRACTS AWARDED TO THE HEALTH SCIENCES CENTER

  1. General Principles

    Members of the University faculty and staff are heirs to extraordinary privileges and responsibilities. To these are added a commitment to the University as the central vehicle for the faculty and staff member's intellectual capabilities and energies and a loyalty to the University's interests as a community of shared scholarship.

    Additional extramural efforts of faculty and staff can be intellectually and financially rewarding. External service and consulting at moderate levels are honorable extensions of research experience and academic skills. They serve the scientific profession, promote productive collaborations, stimulate the practical applications of research, and foster transfer of information. The University encourages such efforts.

    The University recognizes, however, that consulting services are susceptible to actual or perceived conflicts of interest, misuse, and abuse. Awarding agencies, particularly federal government agencies, scrutinize consulting arrangements and may determine the services to be unnecessary or unauthorized. Such disallowed costs must be reimbursed with unrestricted funds.

    In an effort to protect the interests of the University and its faculty and staff and to comply with federal and state law and external granting agency requirements, the following policy regarding the use of consultants in grants and research contracts is adopted. (Consultant agreements not involving grants or research must be approved through the University's normal approval process.)

  2. Definitions and Requirements

    For purposes of this policy:

    1. External consultants. Individuals who are not employees of the University but who are engaged personally to give professional advice or service for a fee. These individuals have knowledge and special abilities that are essential to meet the project needs that cannot be provided by University personnel.
    2. Internal consultants. Under unusual circumstances, a person may be at the same time a consultant to and an employee of the University, only if the following conditions exist:
      1. the consultation is across departmental lines; and
      2. the work performed is in addition to the employee's regular department load.
    3. Selection. The PI must be able to justify the selection upon request.
    4. Payment. The consultant's fee (stipend, honorarium, payment, etc.) must be in compliance with any grant terms or state or federal rules and must be reasonable (i.e., based on the consultant's qualifications, in line with market rates). The PI must be able to justify the fee upon request.

  3. Consulting Arrangements.

    All consulting services at the Health Sciences Center must be supported by documentation per each of the following categories. Documentation is to be provided to the Office of Research Administration (ORA).

    1. External Consultants to OUHSC

      There must be justification for the external consultant. *NOTE - Because of changes in the federal cost accounting standards external consultants may need to be bid. Please refer to OUHSC Purchasing policies or contact the Director of Purchasing for clarification.

      1. At the Time of and Included Within the Proposal:
        1. The consulting services are approved by the sponsor or contracting agency. Any relationship to the University and PI must be disclosed in the proposal.
        2. The consultant has signed a letter of commitment to perform specified services at a stated rate under the grant or contract. This letter must be submitted as part of the proposal.
      2. After the Award:
        If a consultant line was not included in the proposal, the following steps must be taken:
        1. An IPAS (re-budget) form must be obtained from ORA and completed to rebudget funds into the consulting budget category. Justification for the need for consulting services must be included.
        2. If required by the sponsoring or contracting agency, a letter requesting permission to use a consultant must be sent to the sponsor or agency. The letter must include justification for the consultant and be co-signed by the Director of ORA and the PI.
        3. The consultant must have signed a letter of commitment to perform the specified services at a stated rate under the grant or contract.
    2. Internal Consultants
      There must be justification for a faculty/staff member to serve as an internal consultant and the requirements of Section I.B have been met.

      1. At the Time of the Proposal:

        The inclusion of the consultant is required in the proposal budget. The budget justification shall identify the consultant's position at OUHSC and include a statement that payment will be in addition to normal University pay. The internal consultant must complete an Internal Consultant Form (available from ORA). It includes:
        1. a statement from the faculty/staff member describing the scope of work to be completed and explaining how the hours worked on the project will be in addition to his/her regular University duties;
        2. a description of the payment terms;
        3. the faculty/staff member's signature; and
        4. approval by the chair of the faculty/staff member's department and the dean of his/her college of the work to be performed on the project, as indicated by their signatures.
      2. After the Award:

        If a consultant line was not included in the proposal, the following steps must be met:

        1. An IPAS form must be obtained from ORA and completed to rebudget funds into the consulting budget category. Justification for the need for consulting services must be included.
        2. The faculty/staff member, the chair of his/her department, and the dean of his/her college must sign the completed Internal Consultant form. This form should then be forwarded to the Director of ORA.
        3. Upon receipt of the completed form, ORA will send a letter to the sponsor or agency requesting approval of the internal consultant. If necessary, the letter will include a request to rebudget funds. The letter must be co-signed by the Director of ORA and PI.
        4. Upon approval by sponsor, ORA will acknowledge the Internal Consultant form and return it to the faculty/staff member, with a copy to the department chair and dean.

(Adopted 2-9-04)

Section 121 - Establishment and Review of Designated Academic and/or Research Centers and Institutes at the Health Sciences Center

  1. Purpose

    The purpose of this policy is to set forth the guidelines for the establishment and approval of Centers and Institutes at OUHSC. Existing Centers/Institutes will be subject to review and evaluation as outlined in Subsection C.
    1. Center/Institute

      A Center/Institute is a single or multi-disciplinary unit organized to maximize resources to provide education, research and/or service to the University, state, national and international community. Established Centers/Institutes should, at minimum; a) meet critical needs of the University, at the state, regional, national or international level, b) assist faculty, staff and students in their pursuit of excellence in teaching research and health care, c) be interdisciplinary in nature to facilitate interactions of groups with common interests within departments, colleges or institutions, d) be structured and organized to make it easier for researchers, educators, and health care providers with common interests to work together and enhance their opportunities and productivity, and e) have increased potential to become a self-supporting program through a common interdisciplinary effort rather than remaining a disciplinary unit.
    2. Governance

      For Centers/Institutes composed of faculty, staff and students from a single college (or from multiple colleges) the dean of that college (or the college possessing the greatest expertise in the subject area) will be the Administrative Head and budgetary authority. For those Centers/Institutes with subject areas that cross multiple colleges, the Administrative Head and budgetary authority may be assigned to the Provost, Vice President for Research or Vice Provost for Academic Affairs, depending on the Center/Institute's primary mission of research, education and/or service. The Provost has final authority for assigning the Administrative Head.

      Although they may contain non-University personnel, all governing boards, review groups, advisory groups, etc., will be responsible to the Administrative Head and will be governed by University policies and procedures.
    3. Approval Procedure

      A proposal for the establishment of a Center/Institute must be developed by a member of the faculty or administration according to the criteria outlined in Subsection B.

      The proposal should be submitted to the dean of the college and, upon approval, forwarded to the Provost. The Deans' Council will review all proposals and forward its recommendations to the Provost for final decision.

      Review of existing Centers/Institutes (Subsection C) will be forwarded by the Administrative Head to the Provost for review by the Deans' Council. The Council's recommendations will be forwarded to the Provost for final decision.
  2. Establishing a New Center/Institute

    A proposal for the establishment of a Center/Institute must include the following: 
    1. Description of the need for the Center/Institute and the services and benefits anticipated to be provided to the University, community and state.
    2. Specific aims and objectives. 
    3. Institutional resources, including faculty, staff, students, space and administrative support available to accomplish the aims and objectives. Name of all key personnel and University and non-University units involved. 
    4. Administrative structure of the Center/Institute and the reporting line to the University. 
    5. By-laws of the organization including a description of: 
      1. Membership procedures, rights and responsibilities 
      2. Governance, including internal and/or external groups; i.e., oversight, advisory, review, etc. 
      3. Selection and term of director 
      4. Provisions for changing by-laws 
    6. Fiscal resources:
      1. 3-year budget 
      2. Current and potential revenue sources 
    7. Description of the procedures to evaluate the Center/Institute's success in meeting the specific aims and objectives, including: 
      1. Annual evaluation
      2. Program review 
      3. Future growth and development 
      4. Criteria for termination 
  3. Review and Evaluation 
    1. All Centers/Institutes will provide an annual review to the Administrative Head. The review is expected to discuss the success of the Center/Institute in meeting the criteria listed under Subsection B. 
    2. At least every three years, a detailed review will be conducted by a committee appointed by the Administrative Head and Provost to recommend continuation, modifications or termination of the Center/Institute. 

(Adopted 2-9-04)

Section 122 - Parking and Transportation

  1. Parking and Transportation Services will operate parking and transportation for the good of the entire participating community.
  2. Patients and visitors have priority, and the most convenient spaces to major destinations will be reserved exclusively for them.
  3. All users of parking will pay or will have parking fees paid for them by the entity with which they are associated. Parking fees for University employees and students will not be paid with University funds.
  4. The University will expend no resources on parking facilities from which no revenue is derived.
  5. Each participating entity will coordinate parking and transportation needs with Parking and Transportation Services anytime ten or more off-campus individuals are being hosted on campus.
  6. Other than patient and visitor spaces, spaces will be allocated in "open" and "reserved" areas.
  7. Construction projects that permanently remove parking spaces must fund replacement of those removed spaces as well as new spaces to accommodate increased parking demand created by newly constructed facilities.
  8. Parking and Transportation staff will be involved throughout the planning process for any new parking to be constructed within the statutory boundaries of the Oklahoma Health Center and Research Park District, regardless of the funding entity.
  9. All newly constructed parking within the statutory boundaries of the Oklahoma Health Center and Research Park District will be operated by Parking and Transportation Services.

(Adopted 2-9-04)

Any additional policies and any guidelines, procedures, forms or assistance are available at the Parking and Transportation Services offices or web site: OU Parking and Transportation Services.

Section 123 - Tobacco-Free

The Board of Regents has established a Tobacco Free Policy consistent with Governor Fallin’s Executive Orders 2012-01 and 2013-43. All properties and facilities of the University of Oklahoma, regardless of campus or location, are tobacco, electronic cigarette and vaping device-free.

  1. PURPOSE

    The purpose of this policy is to foster a healthier environment for students, faculty, staff, patients and visitors on the University of Oklahoma campuses by minimizing tobacco use, which is the leading cause of death in Oklahoma and the United States. The policy is designed to prevent or reduce exposure of individuals to secondhand smoke, and to help reduce tobacco use among OU students and employees. The policy is not intended to be judgmental of individual lifestyle choice or to be punitive towards any individual or group.

    This policy is subject to all applicable laws, regulations and recognized exceptions contained therein, including without restriction, an exception allowing tobacco use for religious or ceremonial purposes.
  2. POLICY
    The use of all tobacco products including but not limited to cigarettes, cigars, pipes, and smokeless tobacco, electronic cigarettes and vaping devices is strictly prohibited anywhere on University grounds or campuses.
    1. The use of tobacco products, electronic cigarettes and vaping devices is prohibited in any buildings or portion thereof owned, leased, or operated by the University, including, without restriction, University housing/apartments, athletic facilities, within any University parking structure, in any vehicle owned or leased by the University, or on University grounds or campuses, including but not limited to public and non-public areas, offices, restrooms, stairwells, driveways, sidewalks, etc.
    2. This policy applies to all persons on University grounds or campuses, including but not limited to students, faculty, staff, contracted personnel, vendors, patients and all visitors to a University campus. The policy applies to all University events, including without restriction, football games at the Gaylord Family Oklahoma Memorial Stadium.
    3. The sale of tobacco products, electronic cigarettes and vaping devices on University property is prohibited.
  3. COMMUNICATION OF POLICY
    1. APPROPRIATE SIGNAGE shall be posted strategically throughout the campus and in University facilities and vehicles as a reminder of the policy.
    2. The respective Office of the Senior Vice President and Provost will ensure that University faculty employment announcements and information provided to new faculty recruits and employees contain information about the tobacco, electronic cigarette and vaping device-free environment.
    3. Human Resources will ensure that University staff employment applications, both hard copy and online versions, contain information about the tobacco, electronic cigarette and vaping device-free environment, and that new employees receive information about the tobacco, electronic cigarette and vaping device-free policy during the new employee orientation.
    4. The Office of the Vice President for Student Affairs will ensure that University communications and information provided to prospective students and to new students includes information about the tobacco, electronic cigarette and vaping device-free environment.

The full text of this policy shall be available in the Norman, Health Sciences Center and Tulsa campuses’ faculty and staff handbooks, and on their respective campus websites.

D. COMPLIANCE AND ENFORCEMENT Compliance with this policy by all students, employees and visitors to the campuses is expected based upon our commitment to a healthy environment on the campuses and our responsibility to protect individuals from the adverse health effects of exposure to second-hand smoke. This depends on the consideration and cooperation of both users and non-users of tobacco, electronic cigarettes and/or vaping devices. All members of the University community share the responsibility of adhering to and enforcing the policy and have the responsibility for communicating the policy to visitors in a courteous and considerate manner. Any complaints should be brought to the attention of the appropriate University administrative personnel. Non-compliance with this policy will be handled in the same manner as any other policy violation and is subject to the disciplinary process. After receiving an initial warning and reminder of the policy, repeated violations of the policy will be subject to fines of Ten Dollars ($10.00) for the second violation of the policy, and Fifty Dollars ($50.00) for the third and subsequent violations. An appeals process will be used similar to that used for appeals of parking fines.

(Adopted 6-23-05; Amended Regents 01-29-14)

Section 124 - Procedures Governing Use of University Facilities by Others

  1. The University of Oklahoma, as a constitutional agency of the State of Oklahoma, may make its facilities accessible for use for public events that are not sponsored by the University, but which further the University's purpose or mission. However, the University has an obligation first to its students, faculty and staff to accomplish its mission of higher education and second to the taxpayers of the State of Oklahoma to protect against property and casualty losses. Because the use of University facilities by others may impinge upon these obligations, these procedures are established in an effort to facilitate appropriate use and to minimize possible losses.

    These procedures are established as a minimum standard for the use of University of Oklahoma Health Sciences Center (OUHSC) facilities by others for any non-University sponsored activities. Each facility may establish additional procedures as needed, but no facility may negate the following procedures.

    University Purposes. Student clubs and organizations that are officially recognized by the OUHSC Student Affairs Office are considered a part of the OUHSC for the use of OUHSC facilities; however, these recognized student clubs and organizations may not necessarily be provided liability protection by the State of Oklahoma for the event itself.

    Non-University Purposes. Non-University sponsored activities are those organized and conducted by non-recognized student groups, community groups, local or national organizations, members of the public, and members of the OU community for non-University purposes.

  2. Responsibilities

    Granting permission to use OUHSC facilities (including buildings, grounds, real and personal property) is the responsibility of the duly authorized representative (hereinafter referred to as facility coordinator) of the governing academic, administrative, or auxiliary operating unit in whose control the facility is placed.

    OUHSC will neither grant nor deny permission to use its facilities for any reason that is in violation of constitutional standards or discriminates on the basis of race, color, ethnic origin, sex, sexual orientation, religion, disability, age, political belief, status as a veteran, or other impermissible basis.

    The facility coordinator is responsible for ensuring compliance with these procedures and for obtaining a signed Agreement for Use of Facilities whenever OUHSC's facilities are used by others.

    Note: (A Facilities Use by Others Checklist may be obtained by clicking Facilities Agreement. Facility coordinators may use the checklist to ensure that all the issues have been addressed prior to the user signing the agreement.)

  3. Eligibility

    Permission for use of OUHSC facilities by others may be extended when:
    1. The use of the facility does not conflict or interfere with OU programs or functions previously scheduled. 
    2. The use is appropriate to the nature and purposes of the facility and the University.
    3. The use does not violate any applicable federal, state, or local law or OU regulation or policy.
    4. The use will not place the facilities in unfair competition with private facilities or services elsewhere in the community.
    5. The use does not place facilities, property, participants, equipment, or spectators above an acceptable level of risk of harm or disturbance, damage, or injury, as evaluated by the facility coordinator, the Chief of OUHSC Police, and the Health Sciences Center's Risk Management Office. OUHSC Police is authorized to immediately cancel any campus event if, in its judgment, an unacceptable level or risk of harm or disturbance, damage, or injury to any facilities, property, participants, or spectators has been reached, at which point fees and/or deposits are forfeited.
    6. 6. The user pays all applicable fees.
  4. Facilities Use Fees

    OUHSC may charge user fees. It is the responsibility of the facility coordinator to ensure compliance with this requirement.

    Note: While the facility may not necessarily charge a use fee, the facility coordinator must ensure that any additional costs arising from the event (including utilities and clean-up, service department support, equipment or technical support) are paid by the user. The user will be billed for all charges arising from the use of the facility.

    A deposit may be required at the discretion of the facility coordinator. The deposit will be applied to any rental fees and/or toward any damages or assessments that may apply.

    A due date for payment of all fees will be established and included on the Agreement for Use of Facilities. Past due fees will be reported to Financial Services for collection proceedings if such fees have not been paid within 45 days following invoicing.

    Remit Facilities Use Fees to Financial Services, Service Center Building, Room 223.
  5. Scheduling

    Scheduling for use of OUHSC facilities will be done by the facility coordinator. The Agreement for Use of Facilities will serve to confirm reservation of the facility, to outline all fees, and to constitute an agreement by the user to comply with the terms and conditions of these procedures and of those set forth in the agreement.
  6. The facility coordinator is responsible for written notification to OUHSC Police. Information on all events scheduled in your facilities may be provided to the Office of Public Affairs (271-2323). During the planning stages, facility coordinators may also check with this office to ensure that there are no possible scheduling conflicts with other facilities or activities.
  7. Liability for User's Operations

    The user should consider the purchase of a Comprehensive General Liability Insurance policy to insure its operations for the event (see Indemnification and Hold Harmless Clause in the Agreement for Use of Facilities). The facility coordinator may, at his/her discretion, require proof of such insurance coverage from the user in advance of the event.

    It is recommended that the facility coordinator require proof of insurance for public events.

    If the facility coordinator requires such proof of insurance, then the user shall provide a $1,000,000 combined single limit (csl) Comprehensive General Liability Insurance Policy and name the Board of Regents of the University of Oklahoma as an additional insured on the policy. A Certificate of Insurance as proof of insurance should be sent to the facility manager, who will attach it to the signed agreement.
  8. Use of Multiple Facilities or University Services

    It is possible that a user will need multiple facilities for a large event. In such an instance, facility coordinators for the various venues should coordinate with each other, and with the service departments, to ensure that all procedures are followed and all contingencies are covered. In this manner, the OUHSC is assured that proper control is in place and that no service providers will be left unpaid following the event.
  9. OUHSC Police/Security Support

    The need for police/security support in conjunction with any use of OUHSC facilities shall be determined by the facility coordinator and OUHSC Police. The use of security services from non-OUHSC sources shall be at the direction of OUHSC Police and at the expense of the user.
  10. Parking Support

    Parking support should be coordinated through OU Parking and Transit at parking@ouhsc.edu.
  11. Support Services

    On occasion, the use of facilities will require the services of the Department of Operations; i.e., events requiring utility hook-ups, custodial services, trash disposal, hauling services, landscape requirements, and/or other special requests. The facility coordinator will be responsible for coordinating these types of services with the Department of Operations.
  12. Equipment Support

    Permission for use of equipment owned by OUHSC at the facility site may be granted at the discretion of the facility coordinator. Permission for use of research equipment, and the applicable fee schedule, will be coordinated through the Director/Chair.
  13. Technical Support

    Use of OUHSC personnel as technical support will be coordinated by the facility coordinator. User shall reimburse OUHSC for any costs arising from the use of technical support.
  14. Event Times

    Normal schedule times will be 7:00 a.m. to 10:00 p.m. unless otherwise approved by the facility coordinator and OUHSC Police. OUHSC expressly reserves the right to require that any event end at an earlier time, given considerations of safety, crowd control, weather, noise, and potential disruption of favorable community relationships.
  15. Noise

    Levels of sound from amplification equipment shall not exceed noise levels specified by the City of Oklahoma City codes. Any use of sound amplification will be monitored by OUHSC Police. Responsible officials of OUHSC have the right to require that amplification systems be turned down, or off entirely, whenever it is determined that sound levels exceed specified levels, or whenever it is determined that the event is disturbing or disruptive to surrounding neighbors or to other activities that may be taking place elsewhere on campus.
  16. Food/Drink/Alcohol

    Distribution and consumption of food or drink is not allowed in auditoriums, classrooms, plazas, open areas, and other facilities without the express permission of the facility coordinator. Whenever permission is granted, the user shall obtain a temporary food permit as required by the State Health Department and the Oklahoma City codes.

    No alcoholic beverages of any type shall be possessed or consumed by individuals in any OUHSC facility, unless such has been approved by and coordinated with the Vice President for Administration and Finance and OUHSC Police. The serving of alcoholic beverages shall be done by a licensed caterer only, who shall be responsible for checking IDs, and the licensed caterer shall furnish proof of liability insurance for its operations to the facility coordinator at least 5 working days prior to the event. OUHSC may cancel the permission for serving alcohol if the proof of insurance is not received within the designated time.
  17. Fire Prevention and Safety

    Fire prevention and safety concerns are important issues that will be addressed by the facility coordinator during the use of facilities. The OUHSC Fire Marshal enforces regulations regarding the number of occupants at an event and the types of decorations allowed by OUHSC, and the Oklahoma Department of Labor enforces regulations regarding the use of hazardous materials (such as compressed gas cylinders). These rules and regulations shall be followed during the use of facilities. Information on these issues may be obtained from the OUHSC Fire Marshal at 271-5522 ext. 5 or the Environmental Health & Safety Office at 271-3000.
  18. Outdoor Properties

    Undeveloped outdoor properties have no rest room facilities, drinking fountains, lighting, or pay telephones. Users should plan for these contingencies when holding events outdoors. For information regarding the use of outdoor properties owned by OUHSC contact Administration and Finance at 271-2399.
  19. Solicitations

    Unsolicited sales door-to-door, office-to-office, or in open areas, by commercial groups or individuals for commercial or financial gain is not allowed. Permission for solicitation may be obtained from the facility coordinator.
  20. Promotions

    The Use of OUHSC's name, other than as a physical address, is prohibited in advertising, solicitation, or promotion of non-University activities. Promotional use of the OUHSC name and identifying marks must be approved by the Coordinator of Trademark Licensing at 325-8547.
  21. Site

    The user agrees to protect all property in the facility, to clean the facility within the designated time period and to the satisfaction of the facility coordinator, and to dispose of trash in the designated area following the event. The user also agrees to keep all individuals in the designated areas, to be agreed upon in advance with the facility coordinator. The user also must agree to comply with OUHSC's Tobacco-Free Policy.
  22. Inspection of Site

    An OUHSC employee may make an unannounced inspection of the facility during its use for purposes of monitoring compliance. Such inspection will be at the discretion of the facility manager and/or OUHSC Police.

    Clean-up of the site must be accomplished within the time period established by and to the satisfaction of the facility coordinator.

    OUHSC recommends that the user accompany the facility coordinator (or his/her representative) on an initial site inspection prior to the event, in order to establish the condition and cleanliness of the facility. Prior to securing the site following the event's termination, an OUHSC employee will be responsible for fully inspecting the facility to determine its cleanliness and/or any possible damage to the building or contents. This site inspection will include checking any unlocked rooms (such as rest rooms, offices, and closets) for evidence of fire, vandalism, or theft. OUHSC also recommends that the user accompany the OUHSC employee on the final site inspection.

    Note: The facility coordinator (or his/her representative) shall be responsible for the final site inspection. If the users and facility coordinator so agree, the final site inspection may be postponed to occur during regular business hours of the next workday following the event, which may or may not occur after clean-up operations. If the users agree to postpone the final site inspection, he/she then agrees that any evidence of damage to OUHSC property found at the time of inspection shall be repaired at the users' and/or their insurance carrier's expense.

    Any damages found will be reported immediately to OUHSC Police and OUHSC Risk Management, and costs arising from the repair of these damages will be reported to the user and/or their insurance carrier for loss payment purposes.

    Any custodial or hauling services that are required on the part of the Department of Operations to bring the site back to its original state of cleanliness and repair will be billed to the user.
  23. Use Agreement

    The use of facilities shall be allowed only after all terms and conditions in these procedures have been met; the user has obtained any and all applicable permits, certificates, and licenses; and the user has signed the Use Agreement. The signed Use Agreement will be kept on file in the facility coordinator's office for a period of three years following the event.

    For a copy of the (1) OUHSC Facilities Use for Non-University Sponsored Activities Facility Coordinator's Checklist, (2) Agreement for Use of Facilities for Non-University Sponsored Activities, or (3) Educational & Administrative Facilities Use Fees, click Facilities Agreement. There are certain requirements that must be a part of every written contract for the use of OUHSC facilities. Facility coordinators may use the form or request an agreement tailored to meet their specific needs from the Legal Counsel.

    The facility coordinator is responsible for sending OUHSC Police written notification of the event being scheduled. (A copy of the first page of the Use Agreement can be used for this written notification.)

    Any changes to the Form or these Procedures require approval by Legal Counsel.

    Forms must be signed by an authorized representative approved by the Board of Regents.
  24. Questions About the Procedures

    Questions about these procedures may be directed to the facility manager (Director of Administrative Support Services) at 271-2399.

    (Adopted 2-9-04; Amended 4-16-10; 10-20-10; 07-18-11)

Section 125 - Information Systems: Acceptable Use

  1. General Principles

    Access to computer systems and networks owned, operated, or provided by the University is predicated on compliance with certain responsibilities and obligations and is granted subject to University policies and local, state and federal laws. By using University information systems or computing resources, users agree to abide by and comply with the applicable policies, procedures and laws. Acceptable use must be ethical, reflect academic honesty, and show responsible use in the consumption of shared resources. Acceptable use also demonstrates respect for intellectual property, ownership of data, system security mechanisms, and freedom from intimidation and harassment. Information created or stored on University computer resources, networks and systems may be subject to the Oklahoma Open Records Act.
    1. In making acceptable use of information resources, users MUST:
      1. comply with all University policies and procedures and local, state, and federal laws;
      2. use resources only for authorized administrative, academic, research or clinical purposes; or other University business;
      3. protect the user-ID and system from unauthorized use (users are responsible for all activities on their user-ID or that originate from their system);
      4. access only information that is the user's, that is publicly available, or to which the user has been given authorized access;
      5. comply with all copyright laws, licensing terms, patent laws, trademarks, trade secrets and all contractual terms; and
      6. be responsible in the use of shared resources (refrain from monopolizing systems, overloading networks, degrading services, or wasting computer time, connect time, disk space, printer paper, manuals, or other resources).
    2. In making acceptable use of information resources, users MUST NOT:
      1. use another person's system, files, or data without express authorization;
      2. use another individual's user ID or password;
      3. use computer programs to decode passwords or access control information;
      4. attempt to circumvent or subvert system or network security;
      5. engage in any activity that might be harmful to systems or to any information stored thereon, such as creating or propagating viruses, disrupting services, damaging files, or making unauthorized modifications to or sharing of University data;
      6. use University systems for commercial, private, personal, or political purposes, such as using electronic mail to circulate advertising for products or for political candidates;
      7. harass or intimidate another person including, but not limited to, broadcasting unapproved, unsolicited messages, repeatedly sending unwanted or threatening mail, or using someone else's name or user-ID;
      8. waste computing resources or network resources including, but not limited to, intentionally placing a program in an endless loop, printing excessive amounts of paper, or sending chain letters or unapproved, unsolicited mass mailings;
      9. attempt to gain access to information or services to which the user has no legitimate access rights; or
      10. engage in any other activity that does not comply with the General Principles presented above, University policies and procedures, or applicable law.
  2. Enforcement

    The University considers any violation of acceptable use principles or guidelines to be a serious offense and reserves the right to copy, monitor and/or examine any files or information residing on University systems, networks, or computing resources allegedly related to unacceptable use, and to protect its systems and networks from events or behaviors that threaten or degrade operations. Violators are subject to disciplinary action including, but not limited to, penalties outlined in the Student Code, Staff Handbook, or Faculty Handbook. Offenders also may be prosecuted under laws including, but not limited to, the Communications Act of 1934 (amended), Family Educational Rights and Privacy Act of 1974, Computer Fraud and Abuse Act of 1986, Computer Virus Eradication Act of 1989, Interstate Transportation of Stolen Property, Digital Millennium Copyright Act, Health Insurance Portability and Accountability Act, Electronic Communications Privacy Act, Oklahoma Open Records Act, and state conflicts of interest laws.

    Individuals using computer systems owned by the University do so subject to applicable laws and University policies. The user assumes all risk of loss of materials or data or damage thereto. The University disclaims any responsibility and/or warranties for information and materials residing on non-University systems or available over publicly accessible networks. Such materials do not necessarily reflect the attitudes, opinions or values of the University, its faculty, staff or students. These guidelines should not be construed as a limit on any individual's right under the Constitution of the United States or the laws of Oklahoma.

    (Adopted 2-9-04)

    Any additional policies and any guidelines, procedures, forms or assistance are available at the Information Technology offices or web site: OUHSC Information Technology.

Section 126 - Information Systems: Monitoring Computer Use

  1. The University employs various measures to protect the security of its computing resources and users' accounts. Users should be aware, however, that the University cannot guarantee such security.
  2. sers should also be aware that their uses of University computing resources are not completely private. While the University does not routinely monitor individual usage of its computing resources, the normal operation and maintenance of the University's computing resources require the backup and caching of data and communications, the logging of activity, the monitoring of general usage patterns, and other such activities that are necessary for providing service. 
  3. The University may also specifically monitor the activity and accounts of individual users of University computing resources, including but not limited to, individual login sessions and communications, without notice, when (a) the user has voluntarily made them accessible to the public, as by posting to Usenet or a web page; (b) it reasonably appears necessary to do so to protect the integrity, security, or functionality of University or other computing resources or to protect the University from liability; (c) there is reasonable cause to believe that the user has violated, or is violating, the Acceptable Use of Information Systems policy; (d) an account appears to be engaged in unusual or unusually excessive activity, as indicated by the monitoring of general activity and usage patterns; or (e) it is otherwise required or permitted by law.
  4. Any such individual monitoring, other than when the user has voluntarily made them accessible to the public, or necessary to respond to perceived emergency situations, must be authorized in advance by the Chief Information Officer, University Legal Counsel, or their designees.
  5. The University, at its discretion, may disclose the results of any such general or individual monitoring, including the contents and records of individual communications, to appropriate University personnel or law enforcement agencies and may use those results in appropriate University disciplinary proceedings. Communications made by means of University computing resources are also generally subject to discovery requests and Oklahoma's Open Records Act to the same extent as they would be if made on paper.

    (Adopted 2-9-04)

    Any additional policies and any guidelines, procedures, forms or assistance are available at the Information Technology offices or web site: OUHSC Information Technology.

Section 127 - Removal of Non-Employees or Non-Students From the Campus

OUHSC Police are authorized to remove from the University's campus persons who are not University employees or students and who interfere with or who enter the campus to interfere with the conduct of University activities, as provided in the Regents' Policy Manual for The University of Oklahoma, Section 5.6.

(Adopted 2-9-04)

Section 128 - Surveillance Cameras

Any campus facility requesting surveillance cameras which transmit to Campus Police, regardless of whether replacing or purchasing new equipment, must be coordinated with Campus Police and approved by the Vice President for Administration and Finance. 

(Adopted 6-01-08)

Section 129 - Identity Theft Red Flag Policy

For a copy of this policy contact the Office of the Vice President for Administration and Finance.

(Policy Effective May 1, 2009). (Adopted 3-25-09). (Amended 3-23-11)

Section 130 - University Building Rules

No skate boards, skates of any kind, bicycles, or motorized vehicles, with the exception of vehicles needed for individuals with mobility disability, will be permitted in University-owned or leased buildings. No animals, with the exception of service animals and animals used or housed for approved animal research, will be permitted in University-owned or leased buildings.

The use of e-cigarettes is permitted outside only. Indoor use of e-cigarettes shall be strictly prohibited in any building or portion therof owned, leased, or operated by OU, including OU housing/apartments. Bldg.RulesandRegs.

Cooking appliances shall be (1) used only in designated break areas, (2) used in accordance with the Manufacturer’s instructions, (3) approved by a nationally recognized testing laboratory, (4) plugged into wall outlets or surge suppressors suited for the appliance, (5) located where they have an adequate amount of clear space from combustibles, (6) in good operating condition; and (7) continuously attended while in use.  The use of portable deep-fryers or open flames is prohibited, as is cooking that produces grease-laden vapors.  Appliances should be unplugged when not in use.

(Adopted 5-21-12; Amended 10-31-13; Amended 01-25-16)

PART 300 - HUMAN RESOURCES

(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the Human Resources offices or web site: OUHSC Human Resources

Section 310 - Authority in Employment on Non-U.S. Citizens

Only the Associate Vice President and Chief Human Resources Officer, is authorized to sign, employment-related documents and forms required by an authorized governmental entity involved in the process of employment of non-U.S. citizens on behalf of the University. This authorization may be delegated by written notice.

(Adopted 2-9-04; Amended 3-23-09)

Section 311 - Temporary Employment

Employees who are not appointed as regular staff, faculty or student, will be appointed as a Temporary Employee, Seasonal Temporary, or Occasional Worker.

Temporary Employee

  • Anticipated work schedule of at least 20 hours per week for up to 90 days.
  • Temporary employment that is expected to extend beyond 90 days will require written approval, in advance, from the Department Head and Dean or Vice-President and Human Resources. The total length of temporary employment may not exceed one year.
  • A Temporary Employee may become eligible for benefits under the ACA after 90 days of employment if they average 30 work hours or more per week at the University. Human Resources will notify qualified employees.
  • When a temporary assignment is terminated, a break in service is not required for reemployment as a Temporary Employee.
  • The job listing process is optional; however, an employment application is required for the hire.

Seasonal Temporary

  • Appointments must be six months or less and only for a set period annually.
  • Appointments may not be extended beyond six months.
  • Departments are responsible for terminating Seasonal Temporary employees reaching their maximum service period. These individuals may not be reemployed as a Seasonal Temporary until a six month break in service has been completed.
  • There is no limitation to the number of hours worked per week.
  • Seasonal Temporary employees will not qualify for benefits under the ACA.

Occasional Worker

  • Appointments consist of 19 hours or less per week.
  • Occasional Worker appointments may be continued indefinitely.
  • Occasional Workers will not qualify for benefits under the ACA.
  • The job listing process is optional; however, an employment application is required for the hire.
  1. Departments may employ temporary workers by submitting a request to the department head, or designee, for review and approval. Following approval, thedepartment must submit the Temporary Worker request form and completed new hire appointment forms to HR. Temporary worker appointments are subject to the University'sNepotism and Background Check policies.
    1. Temporary worker appointment forms and loyalty oaths are to be submitted to Human Resources no later than the workday following the employee's start date. The temporary worker must complete and sign Section 1 of the Employment Eligibility and Verification Form (I-9) no later than his/her hire date. Section 2 of the I-9 must be completed by an employee representative by the third business day after the date the employee began employment, or, if the employee is hired for three business days or less, at the time the employee started employment. The correctly completed I-9 must be provided to HR in order for the appointment to be processed.
    2. Temporary workers must submit an approved time record that reflects the actual time that the employee clocks in and clocks out each work day.
    3. Consistent with “Hours Worked”, 29 CFR § 785.48 (2011), temporary worker hours will be rounded to the nearest quarter hour. Hours will be rounded up if the time worked or missed is between 8 and 14 minutes and reported as .25 of one hour. Hours will be rounded down if the time worked or missed is between 1 and 7 minutes. For detail, see Section 313, Employee Time Records, Table 1.

(Amended 5-31-15) 

Section 312 - Supplemental Pay

FLSA exempt employees are normally not eligible for overtime or additional compensation beyond base pay. However, in some cases, circumstances may warrant an exception to this policy. If an FLSA exempt employee performs work for the University that is clearly and distinctly outside the realm of the employee's regular duties and responsibilities or other extraordinary circumstance exists, such an exception may be considered. If a department believes that a special consideration should be made that would provide additional compensation to an FLSA exempt employee, before the employee performs the work, the department must provide a justification for the request to the appropriate Department Head and Dean, or Vice President. Following approval, an employee may be paid a supplemental payment. A supplemental payment is discretionary and may be modified or canceled at any time. Each college or administrative unit is responsible for maintaining appropriate information and approvals for individuals receiving supplemental payments. The primary record of approved payments will be at the college or administrative unit-level.

FLSA Non-Exempt employees are not eligible for supplemental payments unless it is part of a payment plan that has been approved by Human Resources.

(Adopted 2-9-04; Amended 3-1-06 ( Superseded Section 320); 3-23-09, Amended 5-31-15)

Section 313 - Department Employee Time Record

The work week for HSC is Sunday, 12:01 am, to Saturday, 12:00 pm.

TAL (Time Attendance and Leave) is the system of record for time worked, absence management, leave accruals, and leave requests. Each department is required to maintain an accurate record of employee time, signed, affirmed, or certified by the employee and approved by the immediate supervisor for each employee.

Employees shall not share sign-on credentials to university systems with others; likewise, employees must not use other employees’ sign-on credentials.

FLSA non-exempt employee

The time record must reflect the actual time the employee clocks in and out each day and all absences, paid or unpaid, during the work period. Employees are required to clock themselves in and out. This cannot be delegated to others. Additionally, employees cannot clock others in or out.

Consistent with “Hours Worked”, 29 CFR § 785.48 (2011), time worked for FLSA non-exempt employees will be rounded to the nearest quarter hour. Hours will be rounded up if the time worked or missed is between 8 and 14 minutes and reported as .25 of one hour. Hours will be rounded down if the time worked or missed is between 1 and 7 minutes.

  Time of Arrival Leave Recorded
:01 to :07 :00
:08 to :022            :15
:23 to :37            :30
:38 to :52 :45
:53 to :00 1.00           

FSLA exempt employee

The time record must contain all absences, paid and unpaid, in each work period.

Paper time sheets

Paper time sheets may be used if the employee is unable to certify his or her time in TAL. The paper time sheet for an FLSA nonexempt (hourly) employee must reflect the actual time in and out each day and all absences, paid and unpaid, during the work period. The paper time sheet for FLSA exempt (salaried) employee must contain all absences, paid and unpaid, during the work period.

A standard time sheet is available for use at  tal.ouhsc.edu/Resources.

Paper time sheets must be signed by the employee and his or her supervisor and retained by the department as provided in Section 110, Records Retention, of these Administrative Policies.

(Adopted 2-9-04; Amended 3-23-09; Amended 10-18-12; Amended 10-01-14, Amended 5-31-15)

Section 314 - Leave

Nonexempt employees accrue paid leave on a pro-rata basis depending on the number of hours paid. The 40-hour work week will be the basis for the pro-rata computations. Exempt employees working at least .50 FTE will accrue paid leave in proportion to their FTE appointment as follows:

  • .5 FTE through .59 FTE, will accrue leave at 50%;
  • .6 FTE through .74 FTE, will accrue at 75%;
  • .75 FTE and above will accrue at 100%.

Employees may be granted paid time off only up to the accruals and balances recorded in TAL.

Employees are responsible for following applicable policy when requesting and using leave. Budget unit heads and department heads have the authority and responsibility to monitor employee's leave usage.

Departmental policy regarding time and leave must be applied uniformly.

In most cases, leave shall be applied for by the employee and may be used only when approved by the supervisor or departmental designee. Department or budget unit heads may choose to accept notice of absence rather than requiring employees to request leave. In either case, the following order will apply to the use of paid leave to cover absences:

  • Banked holiday(s)
  • Compensatory time
  • Paid time off
  • Extended Sick Leave, if absence extends beyond five days and is the result of personal illness of the employee.

(Adopted 10-01-14, Amended 5-31-15)

Section 315 - Payment of Accrued Leave Upon Termination of Employment or Change in Benefits Eligibility

Employees who terminate their employment under satisfactory conditions will be paid for accrued leave not to exceed the amount of their annual accrual. Terminal pay will not include credit for University-recognized holidays falling within the terminal pay period. The budget head may recommend that terminal pay be denied to an employee discharged for serious cause.

Employees whose status changes from benefits eligible to benefits ineligible will be paid for accrued leave not to exceed the amount of their annual accrual.

Twelve-month employees changing to a nine-month appointment must transfer all accrued paid leave time into the extended sick leave account.

Employees on grants or contracts.

Departments are expected to allow employees appointed to grants and contracts accounts to use all earned PTO during the specified period of their appointment unless the grant or contract contains sufficient funds or the department plans to use non-sponsored funds to pay for accumulated leave time upon termination of the employee. If such funds are not available, PTO must be transferred into the extended sick leave account at the time the employee terminates or the grant or contract is discontinued.

If the employee is transferring and the department to which the employee is transferring is willing to accept all or any portion of the accrued leave, then the leave balance can be maintained. If the receiving department is unwilling to accept the leave, PTO must be transferred into the extended sick leave account.

Employees appointed to grants and contracts whose status changes from benefits eligible to benefits ineligible may have their accrued leave paid out as described in the first paragraph of this subsection or the balances will be reset to zero.

(Adopted 05-31-15, Amended 9-24-15)

Section 316 - Payout of Compensatory Time

Compensatory time off must be taken within one year of its accrual or otherwise be paid.

Compensatory time must be paid out upon inter-departmental transfer.

(Adopted 05-31-15)

Section 317 - Job Changes

Job changes may only be made effective at the beginning of a work period. This includes changes to FTE, FLSA status, moves between temporary and permanent appointment, and changes in employee group (for example, from Resident to Faculty).

(Adopted 05-31-15, Amended 09-08-16)

PART 400 - ARCHITECTURAL AND ENGINEERING SERVICES

(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the OUHSC Architectural and Engineering Services offices, 405-271-2305, or web page: University of Oklahoma Architectural and Engineering Services.)

Section 410 - Code Compliance

The University of Oklahoma is committed to providing a safe environment for its employees and students. To that end, the following procedures are hereby adopted for every construction project at the OU Health Sciences Center campus, whether built by Site Support or by an outside contractor.

  1. A “Major Remodeling” is defined as any alteration or renovation project in which the construction cost exceeds $40,000, except for maintenance projects such as recarpeting or replacement of equipment where the features of fire protection are not changed.
  2. Every “Major Remodeling” project shall be checked for compliance with the applicable building and life safety codes by Architectural and Engineering Services or the Architect of Record.
  3. When spaces are remodeled, the remodeling project shall bear the costs to achieve compliance with current building, Americans with Disabilities Act, Life Safety and other applicable codes.
  4. Every “Major Remodeling” shall be submitted to the OU Fire Marshal or the State Fire Marshal’s office for a building permit by the Architect or Engineer of Record. The submission shall be made at the conclusion of the construction documents phase.
  5. Every “Major Remodeling” project shall include installing fire sprinklers and other life safety features when such project occurs in existing buildings which lack the necessary features of fire protection. The area to be sprinkled will be determined in consultation with the Fire Marshal’s office.
  6. Remodeled spaces may not be reoccupied until a final inspection has been completed and a "Certificate of Occupancy" has been issued by the Fire Marshal.

(Adopted 6-23-05; Amended 1-16-09)

PART 500 - FINANCES

(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the Financial Services offices or web site: OUHSC Financial Services.)

Section 510 - Cash Receipts

  1. Oklahoma law requires that all money collected in the name of the University be deposited daily with the State Treasurer. 62 O.S. § 7.1. 
  2. The Bursar is responsible for making the daily deposit to the State Treasurer.
  3. All money (checks, currency and coin) collected by University departments and student organizations should be deposited on a daily basis with the Bursar. Daily deposits are required unless exempted under paragraph F of this section.
  4. The Bursar accepts deposits each day until 5 p.m., however, the office closes its books each day at 3 p.m. For those departments or student organizations that consistently receive cash each business day, a daily cut-off time must be established in order to allow time for the department or organization to prepare the deposit and deliver it to the Bursar.
  5. Funds received in the departments after the cut-off time each day shall be deposited the following business day. Each department and student organization is responsible for ensuring adequate procedures and controls over the temporary safekeeping of funds prior to their deposit with the Bursar.
  6. When the amount of accumulated cash receipts is less than $100, such amount may be retained in an adequate departmental safekeeping facility for a period not to exceed five workdays before deposit with the Bursar.
  7. All checks received are to be restrictively endorsed immediately upon receipt. The endorsement shall be as follows:

    Department Name
    For Deposit Only
    OUHSC Agency 1770
  8. Under no circumstances will employees or students make disbursements from the department's or student organization's cash receipts. All cash receipts must be deposited with the Bursar.
  9. Departments receiving checks should encourage the makers of the check to make them payable to either The University of Oklahoma or OUHSC and not to a department. Departments should not request or allow checks to be made payable to an individual.
  10. It is the explicit responsibility of each Budget Unit Director and student organization's faculty sponsor to ensure that adequate procedures are in place to comply with this policy.
    1. An account sponsor shall ensure that all monies collected are deposited properly into a University account. The account sponsor shall also verify that the amount deposited per the University's financial system agrees with the amount actually received and deposited through the Bursar.
    2. In offices with more than two persons, the responsibility to receipt, deposit and verify monies collected should be segregated among different persons. In offices with one or two persons, the office must strictly practice adequate cash handling procedures. Internal Auditing should be contacted to ensure adequate cash handling procedures.

(Adopted 2-9-04)

Section 511 - Check Cashing

  1. Upon presentation of appropriate identification as determined by the Bursar, current and retired faculty and staff, and students if allowed by the Bursar, may cash personal checks limited to the amount posted by the Bursar. The Bursar or a Bursar's designee must authorize any exceptions to the policies in this paragraph.
  2. Two-party checks and state or federal payroll checks cannot be cashed.

(Adopted 2-9-04)

Section 512 - Electronic Commerce

University departments  and other University entities considering or implementing electronic commerce shall contact and coordinate issues and procedures with the Office of the Bursar and with Information Technology.

(Adopted 2-9-04)

Section 513 - Approval of Personal Financial Transactions

Employees, whether faculty, staff or students, shall not approve any transaction that impacts themselves financially, whether directly or indirectly. This includes, but is not limited to, salary increases, special payments, travel, reimbursements, or other supplemental payments or non-cash fringe benefits. Such transactions shall only be approved in writing by a University employee who is in a greater level of institutional authority and who is completely independent from the individual receiving the benefit or reimbursement.

(Adopted 2-9-04)

Section 514 - Payroll Deductions

  1. Payroll Deductions Authorized by Regents' Policy

    Amounts may be deducted or withheld from the compensation for a University employee's services to the extent authorized or required by policies of the Board of Regents. Such payroll deductions and withholdings are for various University-established programs such as, by example, those for health insurance, dental insurance, vision insurance, disability insurance, life insurance, accidental death and dismemberment insurance, long-term care insurance, defined benefits retirement, defined benefits retirement buy-back, defined contributions retirement, associated credit union payments, flexible spending accounts, parking, U.S. savings bonds, United Way, University donations, University athletic tickets, and other like current and future programs.
  2. Payroll Deductions Required by Law

    Amounts may be deducted or withheld from the compensation for a University employee's services to the extent required by applicable state or federal law or by lawful order of a court of competent jurisdiction.
  3. Other Payroll Deductions Prohibited

    Unless authorized or required by this or other applicable University policy, amounts deducted or withheld from the compensation for a University employee's services are prohibited.
  4. See, Foreign National Payment and Taxation, Section 556.A.

(Adopted 2-9-04; Amended 6-16-06)

Section 515 - Administrative Overhead Rates - Clinical Operations

The Health Sciences Center incurs administrative and facility costs on behalf of many activities, including educational and general activities (state budgeted instruction, research, and public service), sponsored programs, service units, auxiliary enterprises, and clinical operations. State statutes require that non-educational and general activities be allocated an appropriate share of indirect expenses. Accordingly, university policy requires that service units, auxiliary enterprises, clinical operations, and other agency special activities be charged for a share of centrally budgeted administrative and facility costs in the form of an administrative overhead rate. This policy addresses administrative rates assessed to clinical operations. Overhead policies applicable to sponsored programs, auxiliary enterprises, and service units are addressed elsewhere. Overhead rates for Clinical Operations are regularly calculated by the Controller's Office and are automatically assessed to all CLNOP and CLNSP funds, by organization, on the basis of gross revenue posted each month to the general ledger. This is to include the revenue from operations of the Professional Practice Plans approved for each college by the OU Board of Regents. Rates are updated annually and can be obtained at OUHSC Financial Services. 

(Adopted 2-9-04)

Section 516 - Cash Reconciliation

General Leger reports and queries, available through the OUHSC Financial Accounting System, should be utilized as a management tool to monitor and review financial activity within departmental cost centers (represented by combinations of financial chartfields, e.g., Fund, Department, Project ID, Program and Class).  To ensure that adequate control over revenues and expenses is maintained, it is imperative that activity be reviewed in detail and reconciled to departmental (local) records on a monthly basis.  Errors and omissions should be investigated and resolved in a timely manner.  Department heads shall take measures to ensure the integrity of their respective fiscal operations, including requiring that cash reconciliation are routinely performed and independently reviewed.

(Adopted 8-6-04; Amended 4-7-16)

Section 535 - Employee Expense Reimbursement

The University operates under the Internal Revenue Service (IRS) accountable plan rules in regards to reimbursing employees for expenses incurred while conducting University business. This includes reimbursement for travel and non-travel expenses. Accountable plan rules dictate that reimbursement claims be filed within a reasonable period of time after the expense is incurred. The University has determined a reasonable period of time to be 120 days. To ensure compliance with IRS guidelines, all expense reimbursements must be received for processing within 120 days after the date of the event (for travel expenses) or date of purchase (for non-travel expenses). Expense reimbursement requests submitted after 120 days may be accepted for processing but the reimbursement will generally be treated as taxable income to the individual receiving payment resulting in the reimbursed amounts being added to the employee’s W-2 at the end of the calendar year.

(Adopted 1-1-12)

Section 540 - Travel

  1. Applicability and General Rules

    This policy is based on provisions of the State Travel Reimbursement Act (STRA), 74 O.S. § 500.1, et seq. This policy applies to all official travel of employees. Non-employee travel is covered under the policy if the travel expenses were:

    • Incurred by a student traveling for business at the University's request.
    • Incurred at the University's request by an individual in the course of seeking employment with the University.
    • Provided for in a grant and contract for a conference participant when no other fees for the individual's service or participation will be made.
    • Incurred by an individual who has volunteered his services and payment for the individual's services will not be made.

    Contract or honorarium payment travel expenses (non-employees), for tax reporting purposes, incurred by a U.S. citizen, permanent resident alien (i.e., “green card holder”), or resident alien vendor (e.g., consultant, speaker, etc.) are to be included in the total amount of the contract or honorarium payment. Any such travel expenses cannot be reimbursed on the State of Oklahoma Travel Claim. Travel expenses incurred by a non-resident alien vendor (e.g., consultant, speaker, etc.) are not allowed for certain visa types (e.g. B-2, WT, etc.). It is recommended the visa type be reviewed to determine allowability of travel expense reimbursement prior to the engagement.

    Please contact AP-Management@net.ou.edu for more information.

    1. Traveler’s Responsibility

      Travelers on official business for the University are expected to exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business. Excess costs unnecessary or unjustified in the performance of official business are not acceptable and should be avoided. The traveler should obtain appropriate receipts for all applicable charges and keep a personal record of miscellaneous expenditures chargeable to the University. This will ensure all necessary information will be available for preparation and submission of the travel claim. All expenses claimed for reimbursement must be allocated under the appropriate section of the travel claim. Reimbursable travel expenses are limited to necessary business expenses in connection with the purpose of travel (i.e., "nature of official business") as indicated on the travel claim. The traveler's signed affidavit affirms that all travel was performed as indicated and that the claim for reimbursement represents a true and correct account of travel and related expenses. It is further implied from the traveler's signature that any expenses claimed have not been reimbursed or otherwise provided for by other sources. By their signature on the affidavit, the traveler is held liable under possible penalty of law for any falsified expense or misstatement of claim. (74 O.S. § 500.15)

    2. Department Approval

      University faculty, staff, students and non-university employees traveling on University funds to out-of-state destinations must receive prior written approval from a person of higher institutional authority. Documentation of the approval should be maintained in the departmental files of the traveler and/or the funding account sponsor and subject to compliance review by Internal Auditing. Routine in-state business travel will not require prior approval. Upon completion of the travel (in-state or out-of-state), the travel claim submitted for reimbursement must be approved by an individual with a greater level of institutional authority and, if different, an appropriate budget authority. The signature of a person with higher institutional authority on the claim form further conveys the following:

      1. Certification that the traveler claiming reimbursement for out-of-state travel was authorized to travel in pursuit of University business and complies with University Policy.
      2. If claimant is not a University employee, provide certification that travel was in performance of substantial and necessary service, and that such service was relevant to the duties and functions of the University.
    3. Guidelines for Filing a State Travel Claim           
      1. Authorized Forms for Filing Travel Expenses Claims for reimbursement of expenses incurred during travel are filed on State Travel Claim.
      2. Travel Claim Preparation
        1. Preparation and Submission

          Preparation should be done only by a trained preparer. The travel claim may be typed or handwritten in ink, but must be legible. Proper completion of all pertinent information fields on the form is essential for prompt payment. Incorrect or partial completion of any of the required information risks rejection of the claim and delays in payment.

        2. Campus Location (Official Duty Station)

          This is the employee's official work station/office. It is normally the city or town in which the employee is assigned to report to work. Employees, whose duties are normally mobile and statewide or multi-county in nature, may be deemed to have no official duty station or office; therefore, the person’s home area would be considered the duty station. Non-employee travelers would not have an official duty station.

        3. Filing Period/Deadline

          Claims for reimbursement of travel expenses must not cover periods of over 31 days in travel status. (74 O.S. § 500.3) This can be a single trip or multiple trips over a period of time. In cases where the travel period (days claimed) would extend beyond 31 days, subsequent claims for expense reimbursement must be filed as necessary to cover the extended period. In addition, the current travel claim must be annotated to show that the travel period is continuous, and a copy of the previously submitted claim, if applicable should be included for verification of the payment history of expenses claimed. See SECTION 535 - EMPLOYEE EXPENSE REIMBURSEMENT for filing deadline.

        4. Payment Accountability

          All claims for reimbursement of travel expenses must be made payable to the person who performed the official travel, unless the traveler authorizes assignment of payment to a second party. In such cases, the traveler may complete the "assignment" section of the travel claim for claiming the expense, and authorize the payment to be made in the name of the assignee. In assigning payment of a portion of a trip's travel expenses, a separate travel claim is required for the assigned payment. Consequently, each claim must be cross referenced. A traveler may be reimbursed only for expenses personally incurred and is entitled to claim. Reimbursement cannot be claimed for expenses of other persons, except where specifically allowed (e.g., shared lodging). Paid receipts or other evidence of payment must be provided for each expense item for which a receipt is required as the basis of payment.

        5. Travel by Non-State Employee

          If the person traveling is not an employee, the preparer must indicate the non-employee business relationship on the travel claim. In addition, the department must provide a description of the services performed as required by the STRA. (74 O.S. § 500.2.A)

        6. Purpose and Dates of Object of Travel

          The travel claim must clearly state the purpose of travel or "Nature of Official Business" on the travel claim. The statement of purpose of travel should be concise, but clear enough that a person apart from the University may understand the precise nature or purpose of the trip. For example, indication of "Meeting" for "Nature of Official Business" is too vague to convey the clear purpose of travel.

          To verify dates of official business, documentation of the Nature of Official Business must be included with the travel claim. If the object of travel (e.g., meeting, seminar, etc.) is without a formal announcement or brochure showing the program dates, the dates must still be shown on the face of the travel form in the "Nature of Official Business" section.

          "Attend AAMC Meeting, May 3 - 5, 2014" provides sufficient information for the purpose of the “Nature of Official Business” section.

        7. Points and Periods of Travel

          Point travel status began, each point visited (not to include rest stops) and the point travel status ended. Vicinity only travel should show general geographical area, e.g., Tulsa Vicinity.

        8. Personal Leave in Conjunction with Official Travel

          When personal leave time is taken in conjunction with the traveler's official business schedule, such personal leave time should be noted on the travel claim. However, the number of days and hours must reflect only the official travel status period. The traveler may be allowed travel status not to exceed the customary 24/48-hour period before or 24/48 hours after the object of travel when personal leave is taken immediately prior to the object of travel or immediately after the object of travel has ended.

          When personal leave time is taken in between multiple official business trips on the same itinerary, the traveler must indicate the exact date and time of departure from and return to official travel status on the travel claim. Personal expenses during leave time should not be included on a travel claim. The 24/8-hour period after one trip and the 24/48-hour period before the next trip may be considered if added costs (per diem, lodging, etc.) are less than the transportation cost savings of not returning back home between individual trips. A cost comparison of said time period costs -vs- any transportation costs savings should be provided with the claim.

        9. Exclusion of Major Category of Expense

          When any of the three commonly used major categories of expenses, e.g., meals, lodging, or mode of transportation, is excluded or omitted from the travel claim and one or both of the others are claimed, the travel claim must be annotated with a statement indicating payment of omitted expense(s) “paid by another form/source” or “no reimbursement to be claimed”.

          If there was no charge for the expense, the notation may be as simple as "no charge" written or typed in the applicable expense column on the travel claim, or the traveler may explain how the expense was or will be handled (e.g., "Lodging - no charge, stayed with relatives or friends"; "Agency Direct Purchase by ATA”; etc.). In cases where the transportation expense claimed merely involves local travel (i.e., mileage, taxi, bus, etc.), there is no need to provide a notation covering any of the other categories.

    4. Travel Reimbursement Direct Deposit

      If an employee is enrolled in payroll direct deposit, the travel reimbursement will be paid via direct deposit.

  2. Reimbursement Guidelines
    1. General Provisions
      1. In-State vs. Out-of-State Travel

        The trip's objective destination points are what determine whether travel is in-state or out-of-state for expense reimbursement purposes. For expense reimbursement purpose, in-state travel includes travel performed within the borders of the State of Oklahoma. Trips originating from outside the state with objective of travel within the state should be treated as in-state travel. Out-of-state travel is any trip in which the objective of travel is to destinations outside the borders of Oklahoma. Travel across the state-line to merely acquire lodging does not constitute out-of-state travel for reimbursement of expense purposes.

        Claims for reimbursement of expenses for trips that involve both in-state and out-of-state destination points should note the portion of travel performed in-state/out-of-state, respectively, for application of the appropriate expense reimbursement rates and allowances.

      2. Travel Criteria - Meals and Lodging Expenses

        Reimbursement of meals and lodging expenses is based on the travel status. Travel Status is defined as absence from the traveler’s official station area while performing official state business. The limits of the official station area are defined as the corporate boundaries of the city or town in which the traveler resides or is assigned to work.

        Employees whose duties are normally mobile and statewide or multi-county in nature may be deemed by the University to have no official station or office; therefore, absence from home area will apply. (For such mobile officials and employees, their home shall be considered their duty station.)

        For procedural definitions used on all travel claims when determining starting and ending points of travel, official station shall mean the employee's regular duty station. Any return to the official duty station will end the travel period. If returning to travel status, a new period will be started.

        Travel status for expense reimbursement purposes is further determined by the following guideline tests (both tests must be met):

        1. Distance Test for Meals and Lodging Expenses

          The travel distance performed must be such that the traveler cannot reasonably leave from and return to his/her home or office location at the start or close of each day's work schedule. The reasonableness guideline used for the distance test is 60 miles (one-way) or more. However, this is not an irreversible standard due to varying travel factors that could occur, requiring exception to the distance guideline. If travel does not meet the distance guideline, and there are valid reasons for waiving the distance test, the department should provide written clarification/explanation of the travel purpose and requirements and reasons for allowance of the expense(s) reimbursement, receiving approval from Financial Services prior to the travel.

        2. Duration Test for Meals and Lodging Expenses

          The business trip is overnight or of sufficient duration to qualify as "overnight" absence from the person's home and/or official duty station area.

          Exception to Overnight Requirement: An exception to the overnight requirement is allowed per 74 O.S. § 500.2.E.4. The University may enter into contracts and agreements for the payment of food and lodging expenses as may be necessary for travelers attending an official course of instruction or training conducted or sponsored by the University. Expenses may be paid directly to the vendor. The cost for food and lodging for each traveler shall not exceed the total daily rate as provided in the STRA.

      3. Travel Periods for Reimbursement of Meals and Lodging
        1. Standard 24-Hour Travel Rule, Contiguous Travel

          Reimbursement for meals and lodging expenses shall not extend more than 24 hours before and/or more than 24 hours after the date/time the object of travel (e.g., meet/greet, reception, meal, meeting, workshop, conference, closing, banquet, etc.) begins and/or ends. (74 O.S. § 500.9.E) Open registration more than 24 hours prior to the actual start of the event and activities that are primarily provided clearly for the entertainment of participants, such as sightseeing tours, athletic events, etc. are not appropriate. Exception to the "24-hour travel rule" may be allowed in cases for business-related meetings prior to the conference. Justification of the business purpose should be provided with the travel claim.

        2. Standard 48-Hour Travel Abroad Rule, Non-Contiguous Travel

          For purpose of meals and lodging expenses reimbursement, official travel to areas outside the contiguous United States may start as early and/or end as late as 48 hours before/after the objective of the trip.

  3. Lodging

    Lodging expense reimbursement includes the actual cost for overnight sleeping accommodations based on paid receipts (provided by the lodging facility) and subject to limitations of the STRA. (74 O.S. § 500.9) The receipt must show number of guests charged, single room rate charged, and an itemized list of all charges billed. Besides traditional public lodging facilities, such as motels or hotels, expense reimbursement may include rent of an apartment or other type dwelling, as well as charges or fees associated with the use of a recreational vehicle used in travel. Reimbursement, however, shall not cover accommodations ordinarily provided on a common carrier, such as train sleeper car, since such accommodations would be included in the transportation cost.

    Reimbursement for lodging expense shall be at the rates indicated below. Any associated tax charges will be reimbursed in addition to the nightly rates. If a rate higher than allowed is paid by the traveler, the rate and applicable taxes may be reduced on the travel claim for reimbursement.

    1. Regular Lodging Rates

      The current standard daily lodging reimbursement rates authorized by the STRA shall be the amount authorized by the provisions of the Internal Revenue Code of 1986, as amended, for deductibility of expenses for travel while away from home without additional documentation. (74 O.S. § 500.9)

      This rate can be different depending on the location of travel as identified in the Government Services Administration’s (GSA) Continental United States (CONUS) rates for domestic locations and OCONUS for locations outside of the continental United States. For example, for travel within the State of Oklahoma there may be more than one rate depending on the location. A complete listing of the CONUS locations/rates can be obtained from the GSA per diem web site: http://www.gsa.gov. Follow the link “Per Diem Rates” which is for both lodging and meals.

      Receipts submitted with the travel claim for reimbursement of lodging expenses incurred during travel to one of the CONUS or OCONUS higher rate areas must show the name of the lodging facility and its location as within the higher rate area. Payment of expenses at the higher area rate shall only be allowed for lodging acquired at facilities located within the specified cities and/or areas. If the receipt for lodging does not indicate such location, but the facility where lodging was acquired is located within a listed "high rate area," the traveler must provide a certification statement on the travel claim or paid lodging receipt similar to:

      “I certify the public lodging place named on the lodging receipt is located in the corporate limits or county of the CONUS city of travel.“ Signature

    2. Designated Lodging

      Reimbursement of the actual cost of lodging not limited to the standard daily rates is authorized when lodging occurs at a prearranged designated facility. In such travel instances, payment shall be limited to the vendor's single occupancy room rate charge as indicated on the paid lodging receipt.

      A lodging facility may be designated under the following criteria:

      1. Sponsor Arranged
        1. Lodging at Host or Headquarters Hotel

          A sponsor may arrange a meeting, workshop or similar travel objective to be held at a host or headquarters lodging facility. When the lodging facility is specified by the sponsor's announcement or notice (e.g., conference brochure), reimbursement may be allowed for the actual cost of lodging not to exceed the single occupancy room rate charge as indicated on the paid lodging receipt. However, a different lodging rate charged than as indicated in the sponsor's announcement or notice may be allowed when the travel objective is held or conducted at the place of lodging (i.e., out of blocked rooms or rate reduction rooms). Other different amounts must be explained and approved by Financial Services before payment of reimbursement will be considered.

        2. Other Sponsor Arranged Designated Lodging Conditions

          Lodging arranged at a facility other than where the travel objective is held may also qualify as designated when the sponsor provides for the blocking of rooms or rate reductions for participants. Again, such arrangements must be documented by the sponsor's announcement or notice. Reimbursement is limited to the actual single occupancy room rate charged as reflected on the paid lodging receipt.

          Standard government rates as sometimes made available by lodging vendors are not considered special rate reductions arranged by the sponsor for the purpose of designated lodging; nor would a sponsor's announcement recommending or suggesting a list of hotels, motels, etc., for the convenience of participants be considered "designated" lodging. In such cases, reimbursement of lodging expenses will be held to the applicable rate as authorized by the STRA.

      2. University Sponsored Designated Lodging

        When the University is the sponsor or host of the object of travel (e.g., meeting, workshop, seminar, conference, etc.), the University department may prearrange and request designation approval of the public lodging place for travelers to stay while attending the travel objective. Under this provision, the department must be the sponsor of the object of travel, and (1) the travel objective is held or conducted at the place of lodging, or (2) lodging is arranged (reserved) by the blocking of rooms or rate reductions for participants. As documentation for lodging expense reimbursement, the department must submit to Financial Services for approval the Agency Sponsored Designated Lodging Notice, prior to travel, stating the:

        1. object of travel (purpose),
        2. date(s) the travel objective is being conducted or held,
        3. name and location of the designated hotel, and
        4. single room rate charge authorized.

          After approval, the Agency Sponsored Designated Lodging Notice should be submitted along with the travel claim or direct pay lodging invoice as documentation for reimbursement of expenses.

      3. Use of Optional Lodging in Lieu of Designated Lodging

        Travelers attending objects of travel (e.g., meetings, workshops, conferences) which are conducted or held at a designated lodging facility may choose to acquire optional public lodging at a lower rate. In such cases, the traveler may be reimbursed the actual cost of lodging not to exceed the single occupancy room rate charged by the designated facility. In order to verify the amount of expense reimbursement authorized, a schedule of the designated (host) hotel single room daily rates must be submitted along with the travel claim.

        If a traveler opts to use other lodging besides the designated facility at which the object of travel is conducted or held, reimbursement for any incurred local transportation expenses (such as, taxi, bus, rental car, private automobile mileage, etc.) for travel between the optional lodging location and the designated (host) lodging facility is allowed in an amount not to exceed the difference between the cost of the designated lodging and the cost of the optional lodging. (74 O.S. § 500.9.C)

        When optional lodging is used in connection with an object of travel conducted or held at a facility (e.g., convention center) separate from the designated lodging place, and transportation costs would otherwise be incurred (e.g., going between the lodging place and meeting location), reimbursement may be allowed for necessary local transportation for travel to and from the meeting or conference facility. Such reimbursement may also be allowed in instances where a traveler opted to stay with friends or relatives and needed transportation to travel to a conference facility held separately from the designated lodging location.

        In instances where lodging is at no cost to the traveler, such as when staying with a relative or friend, the traveler may claim a lodging allowance. See Per Diem in Lieu of Subsistence.

      4. Other Limited Travel Expenses in Connection With Optional Lodging

        Travelers may on occasion incur expenses, such as vicinity mileage, local transportation, etc., which they wish to claim in lieu of lodging. For instance, when a traveler opts to stay with relatives or friends instead of acquiring regular public lodging, it may be necessary to incur local transportation costs for travel between the lodging location and place of the meeting or other object of travel. Limited reimbursement of such expenses incurred may be allowed in conjunction with the applicable out-of-state $10 lodging allowance up to an amount not to exceed the maximum lodging rate authorized for the area. In other words, the total of the cost of local transportation plus the extra lodging allowance may not exceed the standard lodging rate allowed for the area in which travel was performed.

        The above transportation expense allowance shall not apply where "designated" lodging has been arranged for participants by the sponsor (host), notwithstanding any savings that may ensue from a traveler staying with relatives or friends in lieu of at the designated lodging place. However, an exception may be applied in cases where the object of travel is conducted at a separate location from the designated lodging facility, such as at a convention center, and local travel between the designated lodging facility and the conference location would have otherwise been incurred. In such cases, the travel requirements and necessity of the expense would need to be explained on the travel claim for review and approval/disapproval of payment on a case by case basis.

      5. Direct Purchase of Lodging

        The University can enter into contracts or agreements with lodging establishments for the purchase of food and lodging for travelers attending conferences, meetings, seminars, workshops, or training sessions, or in the performance of their duties. The cost of food and lodging for each attendant traveler at these facilities shall not exceed the standard daily rates as provided by the STRA. Payments for direct purchase of food and lodging shall be paid directly to the business establishment. However, all direct purchases, with the exception of air travel and registration as specified, are subject to the no advance pay rule and, therefore, cannot be paid until after the travel has occurred.

      6. Companion Travel - Lodging Expenses Shared

        When two or more individuals travel together and they share common lodging accommodations, such as a double room, there are the following three reimbursement options (a, b, or c below):

        1. Hotel provides individually billed hotel receipts, each traveler may be allowed reimbursement of the lodging expense, provided:
          1. The amount of the lodging expense does not exceed the single occupancy room rate the traveler would have ordinarily been charged and entitled to claim; and,
          2. The cumulative total of each traveler's share of the lodging cost does not exceed the total amount of the actual room charge.
          3. For post auditing purposes, each companion travel claim should cross reference to any and all other related travel claims.
        2. Without receiving individually billed hotel receipts, each traveler may be allowed reimbursement of his/her pro rata share of the lodging expense, provided:
          1. A copy of the hotel lodging receipt is submitted with each travelers claim and the pro rata share is detailed on the hotel billing statement;
          2. The amount of the lodging expense does not exceed the single occupancy room rate the traveler would have ordinarily been charged and entitled to claim; and,
          3. The cumulative total of each traveler's share of the lodging cost does not exceed the total amount of the actual charge as reflected on the paid lodging receipt.
          4. For post auditing purposes, each companion travel claim should cross reference to any and all other related travel claims.
        3. One traveler pays the entire lodging amount and seeks reimbursement for the total bill, provided:
          1. The hotel lodging receipt is submitted with the travelers claim and the pro rata share for each traveler is detailed on the hotel billing statement; and,
          2. The amount of the lodging expense does not exceed the cumulative total of the single occupancy room rate each traveler would have ordinarily been charged and entitled to claim.
          3. Under Option c the full authorized lodging amount would be claimed under one traveler’s lodging. The others sharing the room would document no lodging claimed and cross-reference the claims. This option provides a method of reimbursement without requiring an additional claim as with the assignment method in Option b.
      7. Use of Other Rented or Leased Lodging Accommodations

        Use of rented or leased nonpublic type lodging (e.g., rent of a room, apartment, house, etc.) for travel is allowed when it is advantageous to the University for such lodging arrangements. For example, such arrangements may be advantageous where the cost of conventional lodging (i.e., hotel, motel) is prohibitive or impossible due to travel to remote areas, extraordinarily long travel periods, foreign travel, etc. Reimbursement of expenses shall be bound by the daily lodging reimbursement rates authorized by the STRA. The daily lodging expense allowed shall be computed by dividing the total lodging cost plus any necessary incidental expenses to renting of the lodging by the number of days the accommodations were actually used. All costs shall be evidenced by paid receipts from the landlord or vendor.

      8. Use of Motor Home, Travel Trailer or Camping Trailer for Lodging

        Reimbursement of actual expenses not to exceed the standard daily lodging rate authorized by the STRA may be allowed when an traveler uses his or her privately-owned motor home, travel trailer, camping trailer or similar mode of lodging while on official travel for the state. Reimbursement may include such actual charges as parking fees, fees for connection, use and disconnection of utilities (i.e., gas, electric, water, sewage, etc.). Any expenses claimed must be documented by paid receipts.

  4. Meals Expense & Incidentals

    Travelers are authorized to receive a daily meals expense allowance while performing regular business travel for the University, provided the trip meets the overnight criteria. The allowance will be at the rates as identified in the Government Services Administration’s (GSA) continental United States (CONUS) rates for domestic locations and OCONUS for locations outside of the continental United States. (74 O.S. § 500.8). The allowance is in lieu of reimbursement of the actual cost of meals, and is intended to cover expenses for breakfast, lunch and dinner, including tips, taxes and any other personal purchases such as snacks, refreshments, over-the-counter medicines, etc. There may be more than one rate depending on the location. A complete listing of the CONUS locations/rates can be obtained from the GSA per diem web site: http://www.gsa.gov. Follow the link “Per Diem Rates” which is for both lodging and meals. NOTE: The University uses the GSA “Meals & IE” amount as our authorized per diem rate.

    In computing the reimbursement allowance, a day is a period of twenty four (24) hours, except no reimbursement of expenses shall be allowed for less than overnight travel. (See “Travel Criteria - Meals and Lodging Expenses,” for definition of "overnight" travel status.) Reimbursement may be allowed for each one fourth (1/4) day (6 hours) with the following schedule: 0-3 hours, no per diem; >3-9 hours, ¼ day per diem; >9-15 hours, ½ day per diem; >15-21 hours, ¾ day per diem; >21 hours, 1 day per diem.

    1. CONUS High Rate Locations

      For travel to certain locations, the rate can be different depending on the point of travel as listed under the (CONUS) rates for domestic locations and OCONUS for locations outside of the continental United States.

      Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”

      For example, if an traveler is in overnight travel status in Edmond, Oklahoma, the higher reimbursement rate for the Oklahoma City locality will apply (rather than the ‘standard’ rate), as Edmond is within the same county as the “Oklahoma City locality”. For cases where the point of business is not identified as a city on the CONUS list, then the traveler or approving authority must provide a certification statement on the travel claim similar to:

      “I certify the official point of travel as listed on this claim is located in the corporate limits or county of the CONUS city of travel“ Signature

    2. Per Diem In Lieu Of Subsistence

      Under certain travel occurrences, travelers may be reimbursed on the basis of "per diem in lieu of subsistence." (74 O.S. § 500.9.B)

    3. A traveler may claim the authorized "per diem in lieu of subsistence" allowance where overnight travel was involved, but expenses for public lodging were not incurred due to the traveler's election to stay with relatives or friends during the travel period. The allowance, however, would not be authorized for trips in which lodging was arranged and paid by another source apart from the traveler. In other words, a traveler would not be authorized the allowance where lodging was provided through the cost of registration or "package plan" paid by the state or provided complimentary by a grantor or sponsoring foundation. That is, if the traveler used furnished lodging during travel, the per diem allowance in lieu of subsistence shall not be allowed.

      Per Diem in lieu of subsistence is $10 for each allowed lodging night. This amount is to be added to the allowed Per Diem M & IE rate.

    4. Meals Included in the Cost of Registration, "Package Plan", or “Agency Direct Payment Contract” - Meals Expense Allowance Adjustment

      When meals are provided through the cost of registration or package plan paid by the agency or directly by the traveler and reimbursed, the traveler's daily meals expense allowance shall be adjusted by 1/4 for each meal provided or actual meal cost if known via a receipt or event documentation. However, if meals are provided in registration or a package plan paid directly by the agency or through an agency direct payment contract, the allowable per diem reimbursement would be the difference between the full authorized per diem rate less the actual cost of meals provided in the registration, package plan or contract.

      If the traveler is not allowed reimbursement for meals expense because overnight travel was not involved, no adjustment shall be required; although meals may have been provided.

    5. Exceptions to the Meals Expense Allowance Adjustment

      An exception would not apply where a traveler chose not to attend the meal activity in preference to some other personal activity.

      Exceptions to the requirement for adjustment to the meals expense allowance may be allowed as outlined below:

      1. “Continental breakfasts”, receptions, snacks or refreshments, such as coffee, tea, soft drinks, etc., provided during meeting breaks.
      2. Non-participation due to one of the following circumstances:
        1. Special dress requirements
        2. Diet restrictions
        3. Lack of means of transportation
        4. Conflicting meetings

          A notation to explain non-participation in the official meal activity or explanation of exempt meal must appear on the travel claim or elsewhere in the claim packet as support documentation for any exception.

  5. Transportation
    1. Transportation Expenses Defined

      Transportation expenses include commercial common carrier fares; local transit system and taxi fares; cost of commercial rental cars and other special conveyance; and mileage for use of privately-owned motor vehicle in travel. Reimbursement for authorized in-state or out-of-state use of privately-owned motor vehicles shall be the amount prescribed by the Internal Revenue Service for use in determining the standard mileage rate allowed for a business expense deduction. The current standard mileage rate is subject to change normally each calendar year.

      Fees for parking and tolls are transportation related expenses to be itemized on the travel claim under the category of miscellaneous expenses.

      Mileage allowance and other associated expenses in connection with use of privately-owned automobile in travel is payable to only one of two or more individuals traveling together on the same trip and in the same conveyance, although each may have shared in the operating cost of the vehicle.

    2. Methods of Transportation

      Transportation means may include all forms of common carriers (e.g., commercial airplanes, railroads, ships, buses, etc.); transit system carriers (e.g., helicopter service, subways, street cars; taxicabs, etc.); state-furnished or contract rental cars or airplanes; privately-owned motor vehicles; and any other authorized passenger type conveyance.

    3. Routing of Travel

      All travel shall be by a direct travel route appropriate to the mode of transportation used. When a traveler for his/her own convenience travels by an indirect route or otherwise interrupts travel by direct route, the extra expense shall be borne by the traveler. Reimbursement of authorized expenses shall be based only on such charges as would have been incurred had the direct travel route been used. However, travel by other than a direct travel route may be allowed when necessitated by circumstances beyond the traveler's control such as weather, involuntary flight changes, etc. An explanation for such exception shall be noted on the travel claim.

      If entering travel status on a work day, the shorter of the distances from the employee's residence (if leaving from home) or office location to the destination point(s) of travel would be considered the starting point of travel. The shorter distance test would also apply for returning to the office or to home if released for the day. When claiming shorter distance, it must be documented on the claim.

      If entering travel status on a weekend or holiday, for calculating mileage, travel may begin from the traveler’s home instead of the official duty station.

      Mileage from home to duty station is not reimbursable.

    4. In-State Travel

      Persons performing official travel within the state may be reimbursed for the use of any of the methods of transportation itemized above.

      In use of either a privately-owned or individually leased automobile for in-state travel, reimbursement shall be limited to the actual cost not to exceed the per mile rate. Mileage can be claimed based on the most direct route. Mileage appearing to be excessive based on the nature of official business must be justified.

      In addition to the mileage allowance, reimbursement may be allowed for other incidental expenses incurred, such as parking fees, toll fees, etc.

    5. Out-of-State Travel

      Persons traveling outside the State of Oklahoma may utilize appropriate forms of transportation, including but not limited to those listed above under Methods of Transportation. (74 O.S. § 500.4) Except as otherwise described in this policy, reimbursement shall not exceed the normal cost for the type of transportation used.

      1. Commercial Air Travel

        By standard policy, travelers should book all air transportation through one of the University contracted airline travel agency(s) available at OU Purchasing website (See Commercial Airline Tickets under Direct Purchase of Travel Expenses and Registration section for direct purchase instructions), unless circumstances satisfy one of the following exceptions. University policy does not require travelers to purchase refundable tickets for University business travel. Each department must weigh the cost and benefits of purchasing a refundable vs a non-refundable ticket and make an informed decision about the type of ticket to be purchased.

        1. Air travel was initiated on an emergency basis and time did not allow using a contracted travel agency, e.g., changing itinerary en-route or emergency travel after hours.
        2. Airfare is part of a package arranged by the organization scheduling the meeting or conference.
        3. A non-contracted personally purchased airfare that is lower in price than a fare available from a contracted travel agency. In order to be reimbursed for internet fares, documented evidence that the fare is lower than that which can be secured by the agent must be attached to the claim upon submission for reimbursement. Examples of this type of evidence are an itinerary, email, or memo from the agent, documenting the best fare that could be obtained for the travel involved. If a traveler purchases a non-refundable ticket with their own funds and seeks reimbursement for the purchase, the comparable air fare used to justify the direct purchase must be for a non-refundable ticket and vice versa. In addition, the quote date should be proximate to the date of the personally purchased airfare. Other types of objective evidence may be considered, but in no case shall a written statement by the traveler be sufficient. The final decision rests with the University travel office.

          The traveler understands and accepts that the protections, features, and services that would otherwise accompany an agency-issued ticket may not be available. If it is established by the travel office, or by subsequent audit, that an equal or lower fare was available through one of the authorized agencies, only partial reimbursement may be allowed, and reimbursement from the traveler may be necessary.

          Regardless of the mode of travel (including privately-owned motor vehicle, rental car, etc.), reimbursement for domestic out-of-state transportation costs shall not exceed that of coach class airplane fare, as appropriate.

          In cases where an airline extends first class accommodations at coach class rates the travel claim must be annotated to reflect this. In cases where first class is necessary for documented medical reasons, the documentation must be attached.

          Fares paid for air transportation may be at the business class fare rate for international travel.

          At a minimum, the passenger's ticket receipt should show the passenger's name, number of seats/passes charged, travel class, destination points and amount.

      2. Privately-Owned or Individually Leased

        Occasionally, extraordinary circumstances may arise making out-of-state travel by commercial air travel impractical or unfeasible, such as trips to remote locations, multiple destination points, transport of state-owned materials or equipment, two or more individuals are traveling together for University business, etc. Under the above conditions no airfare comparison is required, however, explanation of such conditions must be provided with the travel claim. In other instances, the choice of not using commercial air travel may be based on convenience or personal reasons of the traveler, and in this case a comparison is required. Travel by car for personal reasons, does not, however, negate the requirement that the travel time for reimbursement purposes shall not begin more than 24 hours before or continue more than 24 hours after the date of the object of travel.

        The comparison may include any required vicinity mileage travel when local ground transportation otherwise would have been needed and is justified. For example, vicinity mileage included in the cost comparison may be justified on the basis that transportation for travel to and from the departure/arrival airport would have been required if travel was performed by commercial airplane.

        For payment approval, the comparison must be presented with the travel claim, detailing the air coach class cost (e.g., amount, source, and date of the estimate) vs. the actual mileage and lodging costs. Reimbursement shall be based on the lesser of the two costs.

        Reimbursement for rental car shall be at actual cost as necessary for business.

    6. Local Transportation
      1. Local Transportation Expenses

        Local transportation expenses refer to business travel in and around the local area of the point(s) of business. For example, reimbursement is authorized for taxi, shuttle, or limousine fares for business. (74 O.S. § 500.4 & 500.12)

      2. Local Transportation Expenses in Connection with Designated Lodging

        Local transportation, including rental car service, used while attending an object of travel conducted or held at a host hotel must be explained on the travel claim as to the business necessity for travel beyond the host facility. In addition, reimbursement for transportation expenses for travel between an optional lodging location and the designated facility where the object of travel is conducted shall be allowed but not to exceed the cost of the difference between the optional lodging and the designated lodging. (74 O.S. § 500.9.C)

      3. Personal Use Transportation Expenses

        Normally, reimbursement of local transportation for personal use, such as travel to obtain meals, shall not be allowed. However, where the nature and location of the object of travel is such that suitable meals cannot be obtained there, the expense of daily travel required to obtain meals may be necessary. Such travel shall be restricted to the use of taxis. The necessity for such travel and the nature of the expense incurred shall be explained on the travel claim.

      4. Tip Expense in Connection With Local Transportation

        In addition to the usual fare expense, reimbursement may be allowed for reasonable tip expense when local transportation is utilized. For reimbursement purposes, reasonable tip expense shall be not more than $1.00 if the reimbursable fare charge is $5.00 or less; or 15 per cent (15%) of the reimbursable charge when it exceeds $5.00. If the 15% calculated tip amount is less than $1.00 or is not a multiple of 5, the reimbursable tip amount may be rounded to $1.00 or up to the next $.05, as applicable.

    7. Leased or Rented Automobiles

      Documentation detailing all charges for the rental/lease of a vehicle shall be attached to the claim.

      1. Vehicles Rented Within the State

        Reimbursement for automobiles leased or rented used for in-state travel shall not exceed the standard mileage rate authorized for the use of a privately-owned automobile in travel. (74 O.S. § 500.5) Reimbursement shall not exceed the STRA standard mileage allowance figured on the actual miles traveled. However, use of a motor vehicle rented within the state for the purpose of travel outside the state shall be limited to lesser of the single coach class air fare from the in-state departure point to/from the out-of-state destination point(s) vs. the actual cost (e.g., rental cost plus tolls plus fuel expense).

      2. Vehicles Rented Outside of the State

        The actual cost of leasing or renting an automobile outside the state for travel shall be reimbursed as necessary for business when approved by a person of higher institutional authority than the traveler (subject to the limitations above when not used as local transportation). (74 O.S. § 500.5)

      3. Insurance Costs

        Risk Management recommends the employee purchase from the car rental company vehicle physical damage insurance, commonly known as Loss Damage Waiver (“LDW”) or Collision Damage Waiver (“CDW”) offered by the car rental company. The fee for this coverage is part of the rental cost of the vehicle and is reimbursable as travel expense.

      4. Adjustment for Personal Use

        The cost of a rented vehicle used both for personal and business travel should be prorated for reimbursement of only the business portion of expenses. Additional days before/after the business days, car seats, additional drivers (non-business travelers), satellite radio, unnecessary upgrades, etc. should be removed from the reimbursement calculation prior to submission for payment. The University will allow, however, navigation, roadside assistance, necessary upgrades, fuel options, etc. as deemed necessary for business by the department.

    8. Privately-Owned or Chartered Airplane

      Transportation costs for travel by privately-owned or chartered airplane in lieu of privately-owned automobile may be reimbursed in an amount which, when added to reimbursement for meals and lodging expenses for the trip, does not exceed automobile mileage plus meals and lodging expenses had a privately-owned automobile been used for the trip. (74 O.S. § 500.6)

      Whenever a privately-owned or chartered airplane is used for out-of-state travel in lieu of commercial airline, reimbursement of expenses shall be limited not to exceed the cost of a single coach airplane ticket. If more than one person traveled, reimbursement of each person's pro rata share of the cost of the chartered airplane shall not exceed the cost of a single coach class airplane ticket.

    9. Frequent Flyer Miles

      No travel claim shall be awarded if the filer of the claim has benefited from the personal receipt of frequent travel miles unless those miles are used to offset future claims against the state. (74 O.S. § 500.15) When used here, “Frequent Travel Miles” will be considered to cover transportation related rewards, such as frequent flyer miles provided directly from the airline companies and any similar rewards offered through bus and train transportation companies. The responsibility of accounting for any frequent flyer miles earned on business travel is that of the traveler and must be available upon request. Travelers are required to attest to the use of the earned miles upon each travel reimbursement. Frequent flyer miles earned while traveling on University business may not be exchanged for cash. Likewise, the University cannot reimburse personnel for the use of frequent flyer miles or companion tickets.

  6. Registration
    1. Registration Travel Expense

      Registration charges in connection with attending workshops, conferences, seminars, etc., are travel related expenses regardless of whether the person is in travel status. Registration may be paid direct and documentation of costs and included meals must be provided with the subsequent travel claim. If paid personally and seeking reimbursement, such charges must be itemized as "registration" expense and listed under the miscellaneous category on the travel claim. The expense must be supported by a paid receipt issued by the vendor or agency sponsoring the object of travel and show the itemized list of all the charges.

    2. Meals Included in the Cost of Registration or Package Plan

      When meals are provided in the cost of registration or package plan and the traveler is authorized per diem reimbursement, the meals expense allowance must be adjusted accordingly. See section D. Meals & Incidentals.

    3. Optional Activities Separate from the Cost of Registration

      Optional activities, such as special tours, recognition banquets, etc., are sometimes included as part of the travel objective agenda. The additional cost of such activities may qualify for reimbursement as a miscellaneous expense provided they are business related. Reimbursement shall not be allowed for activities that are primarily social and provided clearly for the entertainment of participants, such as sightseeing tours, athletic events, etc. Documentation of the business purpose for participating in such activities should be attached to the travel claim.

  7. Miscellaneous Travel Expenses
    1. General Expenses

      To qualify as an allowable miscellaneous travel expense, the purchased item or service must be clearly connected with the purpose of travel.

      Reimbursement of general miscellaneous travel expenses may include: parking and toll fees; business communications (i.e., telephone, postage, fax, etc.); standard airline baggage costs associated with flights; rent of meeting room; necessary laundry and cleaning services (when such expenses are approved for travel extending 7 days or longer or required in emergency situations); registration fees; emergency and other expenses (excluding personal) incidental to the purpose of travel, etc.; fuel when a government-furnished vehicle or contract rental car.

      Purchases and charges of a personal nature, such as telephone calls to family or friends, reading materials, over-the-counter medicines, etc., are considered to be covered by per diem.

    2. Expenses In Connection With Travel Abroad

      Reimbursement of expenses in connection with travel to and within a foreign country may be authorized and approved, such as:

      1. Conversion of Currency.

        Conversion of currency and associated fees.

      2. Trip Insurance.

        The State’s Risk Management Division provides through a commercial insurance policy liability insurance coverage protecting employees of the State traveling on State business to a foreign country. The policy of insurance contains restrictions against travel to certain foreign countries with which the United States has trade or economic sanctions; some coverage restrictions may also apply to other countries as well. If an employee rents or leases a vehicle to use on State business while traveling in a foreign country, the Risk Management Division strongly recommends the employee purchase from the car rental company vehicle physical damage insurance, commonly known as Loss Damage Waiver (“LDW”) or Collision Damage Waiver (“CDW”) offered by the car rental company. The fee for this coverage is part of the rental cost of the vehicle and should be reimbursable as travel expense. Failure to purchase this coverage may create a problem for the individual renting the vehicle. Agencies, colleges, and universities must report any foreign travel to the State’s Risk Management Division well in advance of any such travel in order for Risk Management to provide to employees vital information related to this insurance. University departments must notify the OUHSC Office of Enterprise Risk Management (“ERM”) prior to an employee’s travel abroad and the ERM Office will directly notify the State Risk Management Division (Note: Some foreign countries require the purchase of auto liability insurance from locally admitted insurance providers. Contact The OUHSC Office of ERM at 271-3287 or 271-5522, Ext. 8 for information related to this issue.)

      3. Travel Document Costs.

        Fees associated with the issuance of passports, visa fees, costs of photographs for passports and visas, costs of certificates of birth, health, and identity, and of affidavits and charges for required inoculations.

      4. Expenses Incidental to Travel by Persons with a Disability (Ref.: Americans With Disabilities Act (ADA) 1990; Rehabilitation Act of 1973, as amended, 29 U.S.C. 701, et seq.).

        Payment may be authorized for extraordinary expenses incurred in connection with travel by persons with a disability as defined by law.

  8. Other Travel Expense Reimbursement Requirements and Related Instructions
    1. Reimbursement of Prepaid Travel Expenses in Connection With Canceled Trips

      Reimbursement of prepaid expenses, such as for lodging, involving canceled trips, may be allowed if:

      1. the travel is canceled for legitimate reasons as approved by a person of higher institutional authority, and
      2. the prepaid amount is not returnable/refundable to the traveler.

        If a portion of the amount (e.g., 90 percent) is returned to the traveler, only the remaining 10 percent of the expense amount may be reimbursed.

        Vouchers for such reimbursements shall be filed, with appropriate paid receipts. In addition, the payment must be coded as Indemnity (Loss). The voucher should also have attached statements from the department certifying to (1) the traveler's loss as a result of condition and (2) from the traveler and/or payee certifying to condition, as described above.

    2. Expenses Incurred Outside of Travel Period

      Ordinarily, expenses incurred outside of the period of travel are not allowed to be reimbursed in connection with the stated purpose of travel. However, incidental pre- or post-travel expenses that are consequential to completion of the purpose of travel may be reimbursed as related trip expenses. (For example: passport application fees, film processing charges, etc.)

    3. Receipts - Requirements for Reimbursement of Expenses

      Evidence of payment (i.e., a document from a vendor indicating payment) is required for most travel expenses. If evidence is a credit card statement, the traveler may submit a copy of the charge card statement identifying only the name on the account and expense item being claimed (marking through the remaining billing information). In cases where payment is by personal check, a copy of the person's bank processed check may serve as the receipt of payment.

      Miscellaneous expenses for less than $25.00, including any associated sales tax, can be itemized and attached to the travel claim and do not require a receipt with the exception of:

      1. Registration/Tuition.
      2. Rented/leased vehicles to include related expenses.
      3. Meeting Room Rental.
      4. Laundry and Cleaning.
    4. Travel Arrangement and Ticket Changes

      Reimbursement of charges for exchange of travel tickets or change in transportation schedules for business or emergency reasons may be allowed when authorized and advantageous to the University as approved by a person of higher institutional authority. Costs associated with changes made for personal convenience or benefit of the traveler, are not allowed.

    5. Sales Tax Non-Exempted for Travel

      Sales of tangible personal property and services to the University are exempt from state taxation. Sales to individuals who are travelers of the University, however, are not exempt from tax unless the sale is billed directly to the University. This extends to travelers who travel for the University and make purchases subject to taxation. Reimbursement of the actual cost (including any applicable tax) shall be reimbursed, unless specifically subject to any maximum limits set for such expenses.

    6. Deceased Person Travel Expense

      Payment of travel expenses of a person deceased may be made to the estate of the individual. The travel claim shall be in the name of the deceased person and the assignment section completed for payment to the "Estate Of (claimant's name)." The "assignment" section and the claim form shall be signed in the customary manner by the decedent's appointed "Power of Attorney" or "executor of estate." A vendor form must be submitted to set up the "Estate Of (claimant's name)".

    7. Expenses Incurred During Exceptional Travel Periods

      Exceptional travel periods may involve complex travel arrangements beyond the control of the traveler in which compliance with the 24-hour travel rule or other applicable travel requirements is impossible. Therefore, there is a 48-hour rule for travel to locations non-contiguous to the continental U.S., which includes the lower 48 states and Washington, D.C. For other exceptions to the standard travel guidelines under such circumstances, an explanation of the travel situation must be prepared and submitted along with the travel claim to substantiate reimbursement of the necessary related expenses.

    8. Reimbursement -vs- Direct Payment of Meals & Lodging (including Package Plans)

      74 O.S. § 500.2, authorizes the direct contracting and direct payment of meals and lodging, but at a rate not to exceed the total daily rate provided in the State Travel Reimbursement Act (STRA).

      Package Plans which include other related travel costs such as transportation and registration costs will be accepted. However, all the costs should be separated out on the travel reimbursement form in order to determine that the daily rates are not exceeded and proper general ledger codes are used. If package plans are to be paid directly, a breakdown of the costs must still be shown on the miscellaneous voucher if possible. For direct payment, such break down should be provided on both the purchase order and voucher.

      If other incidental type expenses are included in the plan, such expenses would be claimed as appropriate, if actual individual amounts are known. If such amounts are not known, then they would be placed under miscellaneous expenses as is registration.

    9. Direct Purchase of Travel Expenses and Registration
      1. Meals, Lodging, and Other Related Expenses (e.g., Classroom Space):

        Special provisions (74 O.S. § 500.2) allow arrangement for and direct payment to the contracting agency or business establishment for meals, lodging, and other related expenses as follows. However, all direct purchases, with the exception of commercial airline tickets and registration, are subject to the no advance pay rule and, therefore, should not be paid until after the travel has occurred. Such expenses may be paid directly to the agency or business establishment, provided the meeting qualifies for overnight travel and the cost for food and lodging for each traveler shall not exceed the total daily rate as provided in the STRA.

      2. Commercial Airline Tickets:

        When booking air travel, travelers must provide the agent sufficient information to enable the travel agency to bill the airfare. In addition, travelers should complete the appropriate authorization form before purchasing the tickets and then process according to University procedures. The authorization form should include:

        1. Traveler’s name and employee ID number (if applicable).
        2. Whether the traveler is a U.S. citizen.
        3. Travel dates, destination, and purpose.
        4. University accounting information (e.g., chartfield combination) to include general ledger account.

          Airfare is automatically charged to the University's account and then internally billed to the department.

      3. Registration Fees

        Ordinarily, registration fees for conferences, workshops, seminars, etc., are treated as travel expenses and claimed for reimbursement on the travel claim. However, departments may pay the required registration fee directly for travelers to attend the conference, workshop, seminar, etc. 74 O.S. § 500.2.E.3

        Invoices for registration fees must show the name and date(s) of the conference, workshop, meeting, etc. In addition, the claim should include the name(s) of the person(s) who attended, the purpose of travel, and cross-reference to the related travel claim(s), if applicable and available. Advance payment of registration fees is authorized under certain circumstances. Specific guidelines for such payments include:

        1. Registration fees for conferences, meetings, seminars, and similar events whereby in special situations an organization requires pre-registration along with payment and by standard policy will not accept a state purchase order/contract in lieu of payment. Documentation from the vendor describing this fact must be sent together with the voucher to Accounts Payable for payment.
        2. Registration fees when a discounted fee is offered if registration is paid in advance. To qualify for this procedure, the registration fee must,
          1. result in a discount to the state,
          2. allow for substitution of participant, and
          3. provide for 100% refund should the event be canceled.

            Documentation from the vendor describing these facts should accompany the claim submitted for payment. In addition, payments shall be timed as to arrive at the vendor close to the due date deadline for the discounted registration.

(Adopted 02-09-04;  Amended 07-01-08 (Superseded Section 540); 02-02-09; 03-23-09; 04-02-09; 01-04-10; 07-01-11; 10-21-15; 03-22-16)

Section 541 - Food and Beverage

  1. To serve the public purpose of the University, the following circumstances are allowed for providing food and beverages:
    1. Recruiting Meals. Meals for prospective faculty, staff or students, and the spouses of any of the foregoing, and for University hosts when the meals are a necessary, customary or expected part of a recruiting process.
    2. Business Meals. Meals for business associates, vendors or customers of the University and University hosts when such meals are in the interests of the University.
    3. Working Meals. Meals and light refreshments consumed during work when the meals enhance or extend the quantity or quality of the work, facilitate a business meeting, or employee development activity when the meals are necessitated by workload or scheduling conflicts.
    4. Student Meals. Meals and light refreshments for students representing the University or participating in official student activities.
    5. Retirement Functions. Meals and light refreshments for functions honoring departing faculty or staff.
    6. Recognition/Appreciation Functions. Light refreshments and meals for functions honoring faculty, staff or student recipients of awards or milestones or other appreciation.
    7. Courtesy Refreshments. Light refreshments for visitors of the University.
    8. Patients and Research Subjects. Necessary nourishment provided to patients, participants, and their caregivers.
  2. Expenses incurred for amounts to include tips, tax and service charges are not to exceed the following amounts:
    1. Light refreshments: $25 average per attendee
    2. Breakfast: $25 per person
    3. Lunch:   $40 per person
    4. Evening Meal: $80 per person
  3. To document compliance with Section 541 all payments must contain the stated purpose, number of attendees, and if 10 or less attendees, the full names of those attendees.
  4.  Any exceptions to Section 541 policy must be approved by a University Executive Officer.

(Adopted 2-9-04;Amended 4-20-15)

Section 542 - Personal Long Distance Stationary Telephone Calls

Personal long distance telephone calls on stationary telephones at the expense of the University are prohibited, whether or not the cost of the calls may be ultimately reimbursed to the University. Personal long distance calls that are originated on University stationary telephone equipment must be billed directly to the caller's account or to some other non-University account.

(Adopted 2-9-04)

Section 543 - Communication Devices and Services

  1. Introduction

    The University of Oklahoma recognizes the performance of certain job responsibilities may be enhanced by the provision of communication devices and services. For purposes of this policy, a communication device is defined as a cell phone or other electronic equipment that allows for two-way communication. A communication service is defined as the plan providing for operation of a communication device. This policy establishes methods for making a communication device and its operation available to employees when the device and service is provided for noncompensatory business reasons.
  2. Acquisition of Communication Devices
    1. University-owned Devices
      A department may elect to acquire and provide a communication device to an employee whose job responsibilities, in the opinion of the department head, necessitate the provision of such a device. A communication device acquired by a department and provided to an employee is considered to be university property and will be used by the employee for university business purposes. However, limited personal use is allowed.
    2. Employee-owned Devices
      A department may elect to reimburse an employee for the purchase and operation of a communication device when such employee’s job responsibilities, in the opinion of the department head, necessitate the provision of such a device and/or service. The employee must maintain the type of service contract that is reasonably related to the needs of the job responsibilities, and the reimbursement must be reasonably calculated so as not to exceed expenses the employee actually incurred in maintaining the device and related service.

      A communication device acquired by this method is considered to be the personal property of the employee. Any service contract the employee enters into regarding the acquisition or operation of a communication device acquired by this method is personal to the employee. The university has no obligation nor makes any guarantees with respect to such service contracts.
  3. Departmental Responsibilities
    1. The department head is responsible for the following:
      • Determining if the employee’s position requires a communication device/service based on his or her job responsibilities;
      • Determining which of the allowed acquisition methods is most appropriate to an employee requiring a communication device/service (see section B of this policy for information about acquisition methods); and
      • Determining the source of funds to be used to pay for a communication device/service.

        If the communication device is to be owned by the university (see section B.1. of this policy), the department head is additionally responsible for the following:
      • Ensuring the most appropriate communication device and/or services for the job responsibilities of the employee have been chosen; and
      • Removing access to a university-owned device as contemplated by this policy if the job responsibilities of the employee no longer warrant such a device and/or services.

        If the communication device is to be owned by the employee (see section B.2 of this policy), the department head is additionally responsible for determining the appropriate reimbursement amount based on the job responsibilities of the employee and the expense incurred by the employee.
  4. Employee Responsibilities
    1. University-owned Devices

      Employees are responsible for the following:
      • Ensuring the device is used for university business (see B.1 of this policy);
      • Ensuring usage of the device is in compliance with all relevant university technology policies for the secure use of communication devices addressed in this policy; and
      • Ensuring the device is returned to the university when it is no longer needed or the employee terminates employment with the departments.
    2. Employee-owned Devices

      Employees are responsible for the following:
      • Paying all amounts due as agreed between the employee and communication device provider as the employee is personally responsible for contractual liabilities, fees and taxes, regardless of employment status;
      • Ensuring usage of the device is in compliance with all relevant university technology policies for the secure use of communication devices addressed in this policy; and
      • Providing the university with a complete copy of every communication device provider bill for which the employee is requesting reimbursement.
    3. All Devices

      Employees are responsible for the following:
      • Maintaining and providing to the Open Records Office any records in the employee’s custody which are responsive to a pending request made under the Oklahoma Open Records Act;
      • Maintaining any records in the employee’s custody which are the subject of a university Litigation Hold as required by the Office of Legal Counsel; and
      • Retaining any records in the employee's custody as required by the university records retention policy.

(Adopted 11-22-11)

Section 544 - High-Speed Internet Access Service

  1. Application
    This policy applies to high-speed internet access service, the cost or compensation for which is provided wholly or partially by the University.
  2. Approval of Service
    1. The use of high-speed internet access service is limited to employees approved or required to use the service by the employee's budget unit head upon necessity. Necessity includes situations in which time is of the essence in optimally accomplishing University purposes requiring work from the employee’s residence or other approved remote location outside of business hours. Such approval or requirement shall be withdrawn upon lack of necessity and shall be withheld or withdrawn from an employee who does not understand and comply with this policy. Any withholding or withdrawal shall not be an exclusive remedy. Such limitation on use does not apply to an employee who is at the department head level or higher; provided, a supervisor of any such employee may disallow any use.
    2. The type and cost of the high-speed internet access service must be approved by the employee's budget unit head and is only provided for use by the individual employee.  The cost or compensation provided wholly or partially by the University is limited to service provided for the employee only.
  3. Billing
    University-provided high-speed internet access service must be centrally billed through the department of Information Technology. Individual reimbursements are not permitted.
  4. Limitation on Personal Use
    Any University-provided high-speed internet access service is intended for University business use and must comply with Section 125, Information Systems: Acceptable Use, of these Administrative Policies.  For the purposes of this policy, the performance of personal consultation or other services for which a third party compensates the employee is not University business.
  5. Management of Use
    1. Approval. Expenses for the use of high-speed internet access service must be approved in writing by a University employee who is in a greater level of institutional authority than the user.
    2. Enforcement. A budget unit head or other University employee having supervisory authority who may become aware of a violation of the letter or spirit of this policy shall take such remedial action as may be appropriate to control any such violation.

(Adopted 3-11-05)

Section 545 - Awards/Acknowledgements/Appreciation

  1. STUDENTS
    Cash awards, certificates, plaques and other appropriate award mementos presented in honor and acknowledgement of academic, achievement and other milestones are allowed. Awards given must be reasonable and customary and generally under $100 per honoree.

    This policy applies to payments made to U.S. Citizens and resident aliens. For payments made to nonresident aliens (e.g. international students), please contact Accounts Payable for specific guidance.
  2. EMPLOYEES
    1. Items of personal property presented to employees for an award, acknowledgement, or appreciation should be reasonable and customary. Items valued over $100 may be taxable to the employee.
    2. Cash and cash equivalents (i.e., gift cards and gift certificates redeemable for general merchandise) presented to employees in honor and acknowledgement of achievement and other milestones are generally allowed but are considered taxable income to the employee regardless of amount.
    3. Plaques, trophies, and other non-personal mementos are allowed and generally not taxable.
  3. OTHER (Visitors, Speakers, Dignitaries)
    Cash awards, certificates, plaques and other appropriate acknowledgements are allowed. In order to be non-taxable, acknowledgements given must be reasonable and customary and of de minimus value. Cash and cash equivalents are taxable regardless of amount.

    This policy applies to payments made to U.S. Citizens and resident aliens. For payments made to nonresident aliens, please contact Accounts Payable for specific guidance.

(Adopted 5-15-15)

Section 546 - Outreach

  1. The costs for reasonable, necessary functions and promotional items are permitted that promote, market and develop University business interests.
  2. Promotional items provided for recruitment purposes are permitted. Items should be reasonable and customary and of de minimus value.
  3. The costs for special events are permitted that have extraordinary significance and importance to one of the University’s missions and that reasonably and necessarily serve to advance or enhance one of its missions as determined and approved by a Provost or the President of the University.

(Adopted 5-15-15)

Section 550 - Payments to Vendors

Payments to vendors shall not be made until compliance with applicable policies and procedures, including the purchasing policies and the Purchasing Department procedures, regardless of whether the payments are for purchases over or under the small dollar limit.

(Adopted 2-9-04)

Section 551 - Payments for Services Performed by Non-Employees

  1. Application
    This policy applies to the payment to non-employees for services rendered. Payment should include all expenses, including travel expenses, associated with the service provided.
  2. Approval of Services
    Payments made to a non-employee must meet the following criteria:
    1. The performance of services or contract for services, for either of which the payment is sought, must not have occurred within two years of the performing or contracting non-employee's retirement date from the University or any other institution within The Oklahoma State System of Higher Education.
    2. The performance of services or contract for services, for either of which the payment is sought, must not have occurred within one year of the performing or contracting non-employee's termination date from the University.
    3. The work must be of the type that the University stipulates for the desired objectives or product.
    4. The individual is free to determine the process or procedures to achieve that objective.
    5. The individual should be an authority or recognized expert in the field of endeavor for which retained.
    6. The service should be of a non-recurring nature.
    7. Payments to foreign nationals, see Foreign National Taxation, Section 556.

(Adopted 2-9-04; Amended 6-16-09)

Section 552 - Moving Expenses

  1. At times, it may be beneficial for the University to contribute toward an individual's moving expenses. The rate for moving expenses beginning January 1, 2014 will be $0.235 a mile. The payment of these expenses requires the prior approval of the college or department.B.   The University is required to comply with reporting requirements mandated by the Internal Revenue Service (IRS). Qualified moving expenses are a nontaxable benefit, while non-qualified expenses are reportable as W-2 income. For more information, consult IRS Publication 521.

(Adopted 2-9-04)

Section 553 - Registration Fees

  1. In order to pre-pay a registration fee for a conference, meeting, seminar, or similar event, where the organization requires pre-registration and payment in advance, one of the following two options must be satisfied.
    1. By standard policy, the organization will not accept a purchase order in lieu of advance payment. Documentation to this effect in writing from the organization must be attached to the voucher when submitting to Accounts Payable for processing. If paying with a departmental Procard, this documentation must be maintained in departmental files for subsequent reviews.
    2. By standard policy, the organization will accept a purchase order in lieu of advance payment.  However, a discounted fee is offered if the registration is paid in advance. To qualify for this option, the registration fee must,    a. result in a discount to the University;    b. allow for substitution of participant; and,     c. provide a 100% refund should the event be canceled.

      Documentation to this effect in writing from the organization describing these facts must be attached to the voucher when submitting to Accounts Payable for processing.  In addition, the payment shall be timed to arrive at the sponsoring organization not earlier than the absolute due date deadline to take advantage of the discounted registration.  If paying with a departmental Pcard, this documentation must be maintained in departmental files for subsequent reviews. Again, payment should be made no earlier than the absolute due date deadline to take advantage of the discounted registration.
  2. If the prepayment requirements detailed in "A" above cannot be met and the organization will accept a purchase order when registering, departments should enter a requisition in PeopleSoft.  Payment for the registration will then be made by Accounts Payable after the event upon receipt of an invoice.  C.   If the sponsoring organization will not accept a purchase order and the registration fee is not directly paid in advance either through Accounts Payable or via a departmental Pcard, a registration fee paid by the employee can be reimbursed on the State of Oklahoma Travel Voucher after travel activity has been completed.

(Adopted 2-9-04;  Amended 9-17-07  (Superseded Section 553)

Section 554 - Honorarium Payments

  1. Definition
    An honorarium is defined as a nominal payment to an individual given in gratitude for services rendered. This typically is a one time, non-recurring payment. While an honorarium may be interpreted as a fee, it is a payment given to a professional person for services for which fees are not legally or traditionally required. The giving of it and the amount are both discretionary. An honorarium is appropriately given to a person who has volunteered time and effort on behalf of the University and who is not otherwise being remunerated for the service provided. The individual should not stand to realize a profit or loss as a result of the service provided.
  2. Qualifications
    The individual must not have been on the payroll of the University for one year prior to providing services. The individual must not have been retired from the Oklahoma State System of Higher Education within the past two years. The service must be of the type which the University stipulates for only the desired objective; the individual is free to determine the process or procedures to achieve that objective. Generally, the individual should be an authority or recognized expert in the field of endeavor for which retained, and the service should be of a non-recurring nature. The service should not be available within the staffing of the University. Examples of services which qualify are:
    1. A guest lecturer whose lecture is directed by the University only in terms of general subject matter to be covered. If included in a course, the lecture should only enhance and not serve as a source of fundamentals essential to the course of instruction.
    2. An entertainer, guest artist, or guest director.
    3. A recognized authority in a field of endeavor whose expertise is not otherwise available through University sources.

    The amount of an honorarium should not be geared to lost fees or wages, expenses, or other opportunity costs incurred by the service provider, but to the amount of recognition appropriate for the service provided. An honorarium is typically of nominal value; however, amounts in excess of $5,000 must be on a purchase order. Generally, an honorarium is not allowed on sponsored (SPNSR) funds. If the payment is to be made on SPNSR funds, please contact the Office of Research Administration (ORA) to inquire on the allowability of the payment, prior to arrangements.An honorarium payment is to include all expenses, including travel expenses, associated with the service provided. Whether paid in a lump-sum payment or separately, both the honorarium and expense reimbursement must be coded as a professional service expense. The combined honorarium and expense reimbursement payment(s) will be reported to the IRS on Form 1099.

  3. Qualifications for Non-Resident Aliens
    See Foreign National Taxation, Section 556. Under Section 212(q) of the Immigration and Nationality Act, non-resident aliens are only allowed to receive an honorarium if their services last no longer than nine days at any single institution and if the non-resident alien has not accepted such payment or expenses from more than five institutions or organizations in the previous six month period. This is known as the 9-5-6 rule. The services, for which the non-resident alien will receive an honorarium, should benefit the University and must be open to students and/or the general public free of charge.By definition, an individual that enters the United States on a visa with a B-1 or WB status is seeking admission for legitimate activities of commercial or professional nature. B-2 and WT visitors are allowed entry to the United States for pleasure and not with the intent to do business. Therefore, all visitors, with intent to do business with the University, prior to entering the United States, should request entry as a B-1 or WB visitor. At this time Federal Guidelines allow payment of an honorarium and travel expense reimbursements to non-resident aliens who enter the United States with a B-1, B-2, WB, or WT visa status.All other visa entry types have to be reviewed individually according to merit. All requests must be submitted prior to making travel arrangements or services being rendered.

    All honorarium payments to non-resident aliens require the following documentation:

(Adopted 6-24-05;  Amended 11-3-05  ( Superseded Section 554); Amended 6-16-09)

Section 555 - Independent Contractors

  1. Purpose
    The purpose of this policy is to set forth the procedure to determine whether an individual providing services to the University of Oklahoma is an employee or an independent contractor and to determine the payment method for an individual who performs services for the University as an independent contractor.
  2. Introduction
    In general, an employee is an individual who performs a service for the University and operates under the direction and control of the University or its employees. Direction and control can be inferred when the University has the right to control the results as well as the means and methods of the worker. An independent contractor is a person engaged by the University to perform specific functions or tasks at his or her own discretion with respect to the means and methods used to accomplish the assignment. Additionally, the independent contractor must provide services to the community, not just to the University. For tax purposes and wage and hour compliance, the Internal Revenue Service (IRS) and the Department of Labor (DOL) require that employees be classified as either employees or independent contractors (also known as consultants or independent or professional service providers). The criteria used for making this determination are established by the IRS, the DOL and case law. The status of a worker as either an independent contractor or employee must be determined accurately to ensure that workers and the University can anticipate and meet their tax and record-keeping responsibilities in a timely and accurate manner. The IRS is aware of the tendency for entities to misclassify workers and thereby fail to pay substantial amounts of employment tax. The IRS has given high priority to the correct classification of employment relationships and the tax implications of the decisions made. The penalties for misclassification are payment of under-withheld taxes, including federal and state income tax, social security and Medicare taxes, federal unemployment taxes, penalties and interest.
  3. Scope
    This policy applies to all colleges, departments, centers, divisions, etc., (the contracting department) that hire or contract with individuals or other entities to perform services for the University, such as trainers, performing artists, speakers, researchers, contractors or consultants, whether paid on a sponsored grant or contract or from departmental funds.
  4. Policy
    Prior to engaging the services of any individual or other entity as an independent contractor, the contracting department must check with the Office of Human Resources to determine the proper work status of that individual or entity to perform the work – an employee of the University or an independent contractor. Whether a worker can be treated as an independent contractor is a question of fact and depends on federal law. The Independent Contractor Approval Form should be reviewed and completed as necessary. Current employees may not perform services for the University as independent contractors. Individuals who have been employed with the University within the previous twelve months and retirees from an institution within the Oklahoma State System of Higher Education are only eligible to perform as independent contractors under certain circumstances. State law prohibits the University from entering into a sole source contract or a contract for professional services with or for the services of any person who has terminated employment with or who has been terminated by the University for one year after the termination date of the employee from the University. This does not prohibit the University from hiring or rehiring such person as an employee. (Title 74 Oklahoma Statutes Section 85.42. See also Section 551, Payments for Services Performed by Non-Employees, of these Administrative Policies.) The Legislature intends that the University not enter into a contract for independent contractor services with any person who has retired from employment with any institution in the Oklahoma State System of Higher Education for two years after the retirement date of such person. (Title 70 Oklahoma Statutes Section 3227. But see Section 551, Payments for Services Performed by Non-Employees, of these Administrative Policies.)

(Adopted 9-26-05)

Section 556 - Foreign National Taxation

  1. Foreign National Payment and Taxation
    The University of Oklahoma Health Sciences Center is committed to ensuring compliance with applicable laws governing payments to individuals who are foreign nationals. The reporting requirements and taxability of foreign nationals are governed by the Internal Revenue Code and the State of Oklahomastatutes.
  2. Payments of Scholarships/Stipends to Foreign National Students
    The University of Oklahoma Health Sciences Center is committed to ensuring compliance with applicable laws concerning scholarships/stipends to foreign national students. Payments of scholarships/stipends in excess of tuition or fees to foreign nationals are taxed and reported per Internal Revenue Code and the State of Oklahoma statutes. For more information in regards to Section 556, please contact the Foreign National Taxation Staff Accountant at (405) 271-2055.

(Adopted 6-16-09)

Section 557 - Participant Payment Policy

  1. Scope
    Participant Fees are those payments made to individuals to compensate them for participation in various studies conducted at the Health Sciences Center (i.e., research, etc.). The University pays individuals an agreed upon amount to participate in the studies. The amount paid may be subject to Federal income reporting requirements and may also be subject to Federal and State tax withholding. This policy is intended to cover payments to both University and non University employees who have agreed to be participants in studies.
  2. Residency Status
    To be in compliance with IRS regulations, the University must collect residency status for all participants. This determines how the payment is handled. All payments required to be reported as outlined in this policy require collection of the participant’s name, tax identification number (SSN or ITIN), address, and amount paid. Payments can be made as specified according to the residency status.
    1. U.S. Citizens and Permanent Residents - Payment can be made using any of the four payment methods outlined in this policy. Permanent Residents must supply a copy of their green card for proof of residency.
    2. Resident Aliens and Non-Resident Aliens for Tax Purposes - Payment can only be made by check and may be subject to tax withholding.a.    Resident Aliens can use the Participant Payment Request Form as the vendor form Departments can submit this form to the Accounts Payable Vendor Section for adding to the vendor file. b.   Non-Resident Aliens must complete the Foreign Vendor Form (W-8 Substitute) in addition to the Participant Payment Request Form due to immigration requirements. The Foreign Vendor Form must be an original as required by the Internal Revenue Service (IRS). The vendor form submission must also include the required attachments as specified on the form. These payments are subject to 30% federal and 8% state income tax withholding. However, nonresident aliens may be able to claim exemption from income tax withholding under a United States tax treaty.  This will be determined by Accounts Payable at the time of the Vendor Form submission.
  3. University Employees
    Payments made to participants who are employees of the University are treated as described in this policy unless the relationship of an employer/employee exists or the individual is a nonresident alien.
    1. Employer/Employee Relationship Exists - If an employee/employer relationship exists, the payment must be made through Payroll. Applicable taxes will be withheld and the payment will be reported as W-2 income.
    2. Nonresident Alien - All nonresident alien employees must complete the Participant Payment Request Form and payment must be made by check through Accounts Payable.
  4. Payment Options
    See the Participant Payment Matrix for more information. There are four payment methods available that are outlined in this policy.
    1. Check - Checks can be used for payment to participants regardless of U.S. residency status. Paying a participant via check requires the participant to be setup as an OUHSC vendor and a voucher created by the department to be forwarded to Accounts Payable for payment. This method does not require any additional income reporting tracking by the department because all payment information is captured in the Accounts Payable system.
    2. Cash - Cash payments are made through approved Research Incentive Petty Cash Funds. These payments are limited to U.S. Citizens and Permanent Residents (i.e., Green Card holders). For more information please refer to the Research Incentive Petty Cash Funds Policy.
    3. Gift Card - Gift cards must be purchased in accordance with the Research Incentive Gift Cards policy. Gift card payments are limited to U.S. Citizens and Permanent Residents. Currently, only Wal-Mart gift cards can be purchased using a departmental Pcard. All other purchases of gift cards must be processed on vouchers through Accounts Payable.
    4. Travel Reimbursement - Non-employees receiving no compensatory payments can be reimbursed for travel expenses incurred on either a Notarized Form 3 or a Travel Form 19.  Payment by either form requires the participant to be setup as an OUHSC vendor. For more information on setting up a vendor, please refer to the Vendor Module training manual. A Notarized Form 3 can be processed for actual cost incurred evidenced by original receipts or reimbursement can be based on federal government GSA and mileage rates. Form 19 claims must adhere to the University travel policy guidelines.
  5. Reporting Requirements
    1. Departmental Reporting - Departments must collect the data as follows and forward to Accounts Payable via email to the AP-Management group mailbox as frequently as monthly but no less than quarterly. The quarterly reports are due no more than two weeks after the end of each quarter.
      1. Petty Cash and/or Gift Cards
        1. Individual payments less than $50 and cumulative payments not expected to exceed more than $500 for the calendar year. Information is retained in the department with no tax information reporting supplied to Accounts Payable.
        2. Individual payments of $50 (or more) or cumulative payments expected to exceed more than $500 for the calendar year. A Participant Payment Request Form must be completed one time per calendar year for each participant that falls in this category. These forms are retained by the department with the payment information entered into a Participant Log spreadsheet to be forwarded to Accounts Payable as indicated in this policy.
      2. Checks and/or Travel Expense Reimbursement
        1. All check payment information is captured in the Accounts Payable system therefore no department tracking and/or reporting is required.
    2. Accounts Payable Reporting - Accounts Payable will report all income payments in accordance with the IRS regulations on the required forms as indicated in this policy.a. Form 1099 – All U.S. Citizens, Permanent Residents, and Resident Aliens for Tax Purposes that receive payments from the University in the amount of $600 or more during a calendar year will be reported as 1099 income for that year. A Form 1099 will be mailed to the participant at the address on file by January 31st of the following year.b. Form 1042 – All Non-Resident Aliens for Tax Purposes will receive a Form 1042 for all income payments made during the calendar year. A Form 1042 will be mailed to the participant at the address on file by March 15th of the following year.
  6. Confidentiality
    The University of Oklahoma Health Sciences Center is one entity. Providing information to areas within the University required for conducting business does not violate HIPAA confidentiality requirements. Accounts Payable can report payments to the IRS and make withholding payments to the Office of State Finance (OSF) without providing information about the study itself. The information collected and reported to Accounts Payable for income reporting and applicable tax withholding purposes should not indicate the specific study involved.

(Adopted 1-16-09)

Section 570 - Grants and Contracts Accounting

  1. General
    Grants and Contracts Accounting provides post award administrative and financial support to Principal Investigators, Project Directors and Sponsors.Grants and Contracts Accounting has the primary responsibility for all activities concerning external and internal audits of sponsored program expenditures and the resolution of audit exceptions. It is the office assigned the responsibility to assure compliance with cost sharing, effort reporting, cost allowability, direct cost allocability, facilities and administrative cost allocability, and subrecipient monitoring.Grants and Contracts Accounting, in conjunction with the Controller's Office, will periodically issue guidelines regarding special procedures applicable to sponsored programs.Specific details regarding procedures related to Grants and Contracts Accounting can be found at: http://www.ouhsc.edu/financialservices/GC/policies...
  2. Principal Investigator Responsibility
    The principal investigator is responsible to ensure that all activity incurred on behalf of his/her project is allowable and allocable according to terms of the sponsoring agency.
  3. Establishing a Project
    An award notification from an external sponsor can be used to establish a project on a probationary basis, provided an “Application to Establish a Chartfield Value” form (ECAV) is completed. Grants and Contracts Accounting has the authority to deny the establishment of a project if the terms and conditions and billing information for the project are not provided. An "Application to Establish a Chartfield Attribute Value" form (ECAV) is used to establish projects with no external sponsor or those without a fully executed contract. This form is completed by the requesting department/PI. The section of the form that deals with project information should be completed (including an alternate funding source designated to cover expenditures should the anticipated award not be forthcoming). If the grant or contract is not fully executed or terms and conditions are not received within 90 days, Grants and Contracts Accounting shall notify the appropriate department and bill the alternate funding source for any charges incurred. Notification should also be made to the Controller, CFO, Vice President for Administration and Finance and Vice President for Research. This paragraph does not apply to governmentally sponsored grants and contracts.
  4. Change in Project Sponsor
    Grants and Contracts Accounting must be officially notified of any change in Project Sponsor. If the project is federally funded or notification is required by the funding agency, correspondence must be submitted through the Office of Research Administration to the appropriate granting agency. A copy of the approval from the granting agency should be submitted to Grants and Contracts Accounting.
  5. Changing Time Periods
    On a federally-funded or budgeted project, a request for extension must be submitted through the Office of Research Administration to the funding agency, countersigned by an administrative official, and sent to Grants and Contracts Accounting. Upon the sponsoring agency's approval, the time period will be changed on all pertinent documents and on the University's accounting system. For projects that have no firm project period required by a sponsoring agency, the Principal Investigator and/or Project Sponsor can submit a memo, with appropriate justification, to the Office of Research Administration requesting the time period be changed. The Office of Research Administration will forward the request to Grants and Contracts Accounting for processing.
  6. Billing and Cash Receipts
    It is the responsibility of the Grants and Contracts Accounting Office to prepare and mail the billings (invoices) on all awards, with the exception of clinical pharmaceutical trials. Due to patient confidentiality issues, the department may prepare invoices on these awards. When appropriate, Grants and Contracts Accounting may delegate the preparation of other billings to a department/college; such delegation must be in writing with justification and approved by the Vice President for Administration and Finance or his/her designee.All checks received on sponsored programs in Oklahoma City, including clinical pharmaceutical trials, must be deposited by Grants and Contracts Accounting. Checks received in Tulsa for sponsored programs must be deposited by the Administration and Finance Department at the Schusterman Center.Reporting requirements vary considerably among various federal and non-federal awarding or granting agencies. However, in most instances a final report of expenditures and a technical report are required. The Project Director/Project Sponsor is responsible for filing all technical reports. Grants and Contracts Accounting has the primary responsibility for filing all financial reports.Grants and Contracts Accounting should review deficits and accounts receivable on a routine basis and should give the Controller and CFO regular updates of deficits and collection efforts. The Vice President for Administration and Finance and the Vice President for Research should be notified of potential problems related to significant deficits, delinquent funding or collections.
  7. Closing an Existing Project
    A sponsored project will be closed when all expenditures have been reported and receivables have been reconciled. Deficit balances as a result of over expenditures or disallowances are the responsibility of the Principal Investigator and his/her department.
  8. Residual Funds Policy
    For all sponsored studies, investigators and staff are required to adequately and accurately charge costs (effort, supplies, etc.) to their project. Grants and Contracts Accounting will return to the sponsor unspent residual funds remaining in an account at the end of the award in accordance with the conditions of the award. Residual funds that do not have to be returned to the sponsor will be treated as follows: (1) For awards where 60% or more of the budgeted direct costs have been properly charged to the project (i.e. 40% residual), the remaining direct cost balance of the award will be transferred to the applicable Department Chairman, to be used at their discretion. (2) When less than 60% of the budgeted direct costs have been properly charged to the project, the direct cost balance in excess of the 40% residual will be transferred with 50% going to the Department Chairperson, to be used at their discretion and 50% to the VP of Research, to be used for the support of research. The remaining 40% will be transferred to the applicable Department Chairperson as above. Residual funds that do not have to be returned to the sponsor will not be transferred to the Principal Investigator and may not be transferred to another institution should the Principal Investigator leave OUHSC. Prior to the residual balance transfer, F&A costs will be reviewed and adjusted as necessary. Note: F&A costs will be assessed on any transfers of residual funds. (This policy applies to All Awards: Research, Clinical Trials, Pre-Clinical, etc).

    Example I.
    Budgeted Direct Costs: $100,000
    Budgeted F&A Costs: $ 20,000
    Total Budget: $120,000
    Actual Direct Expenditures: $ 60,000
    Actual F&A Charges: $ 12,000
    Remaining Direct Funds: $ 40,000
    Remaining F&A Charges: $ 8,000

    Example II.
    Budgeted Direct Costs: $100,000
    Budgeted F&A Costs: $ 20,000
    Total Budget: $120,000
    Actual Direct Expenditures: $ 50,000
    Actual F&A Charges: $ 10,000
    Remaining Direct Funds: $ 50,000
    $45,000 (returned to Dept Chair)
    $ 5,000 (Vice President for Research)
    Remaining F&A Charges: $ 10,000
  9. Facilities and Administrative Costs
    Facilities and Administrative Costs are the costs incurred by an organization that are not readily identifiable with a particular project or program but are nevertheless necessary to the operation of the organization and performance of its programs. The costs of operating, maintaining and depreciating facilities are types of costs that are usually treated as facilities and administrative costs. The University periodically establishes appropriate facilities and administrative rates. These rates are negotiated with the University's cognizant agency.
  10. Purchase of Goods, Materials and Equipment
    All purchases of payments for goods, etc., must follow applicable University Purchasing and Accounts Payable policies
  11. Time and Effort Reporting System
    Federal guidelines prescribe various methods to certify that the compensation charged to its awards represents allowable, reasonable and allocable costs to those programs. In compliance with the Office of Management and Budget Circular A-21 "Cost Principles for Educational Institutions," the Principal Investigator certifies payrolls on sponsored programs via a certification of time and effort report. The report reflects only the Health Sciences Center full-time equivalent (FTE).(Adopted 2-9-04; Amended 12-3-07 (Superseded Section 570); 

(Amended 12-21-09; 02-10-10; 06-08-10; 08-23-11)

Section 572 - University of Oklahoma Health Sciences Center Facilities and Administrative Costs Policy for Externally Funded Projects

1.0 POLICY

1.1 It is the policy of the University of Oklahoma Health Sciences Center to collect the full applicable rate of facilities and administrative costs reimbursement on all externally funded projects, including research, public service, training and instruction grants and contracts.

1.2 For all projects funded by federal agencies, or funded with federal dollars (including federal dollars passed through other agencies), the applicable rate is based upon the University’s current federally negotiated facilities and administrative costs rate agreement. The only exception to the negotiated rate is for those federal programs where a lower rate is specified and published in the sponsored program announcement.

1.3 For all projects funded by state and local agencies, private industry and foundations, the applicable facilities and administrative costs rate is based upon the type of program (research, training, instruction, public service, fee-for-service) and the current negotiated indirect cost rate for research or the University’s published facilities and administrative costs rate for training, instruction, public service, or fee for service programs.

1.4 Any requests for an exception of the applicable indirect cost rate must follow the exception process described in Section 4.0. Exception requests must be submitted to the appropriate Dean’s office for review and the signed Exception Form must then be approved by the Vice President for Research and the Vice President for Administration & Finance.

2.0 BACKGROUND AND DEFINITIONS

2.1 This policy provides guidelines for the University of Oklahoma Health Sciences Center regarding the reimbursement of facilities and administrative costs for all externally funded projects.

2.2 The total cost of all externally funded projects consists of both direct and indirect expenses. The University must pay for all associated facilities and administrative costs of every program, regardless of whether it is reimbursed by the sponsor or not

2.3 Federal regulations (OMB Circular A-21 and the Federal Cost Accounting Standards) require that the same type of costs be treated consistently as direct or facilities and administrative costs on sponsored programs. This policy provides guidance to assure compliance with all applicable federal regulations.

2.4 DefinitionsDirect costs are those that are readily identifiable with a specific project and which can be charged directly to that project. Direct costs include such items as salaries, fringe benefits, equipment, consumable materials and supplies, travel, subject/participant costs, and subcontracts. Facilities and administrative (F&A) costs, formerly known as indirect costs, are actual costs incurred by the University to support externally funded projects. These costs are to be reimbursed by the sponsor for common University expenses that cannot be directly charged to a single project and include: 1) infrastructure costs (rent, heating, air, janitorial services) and 2) support services (IT, library, purchasing, accounting, research administration, animal resources, and federally mandated assurance boards and offices [Institutional Review Board, Institutional Animal Care and Use Committee, Institutional Biosafety Committee]). On-campus/off-campus facilities and administrative costs rates - On-campus and off-campus facilities and administrative costs rates for research are determined by the DHHS negotiated cost rate agreement and are to be utilized for all federally funded research. The applicable on- and off-campus indirect cost rate(s) for research, public service, training and instruction are published annually by Administration & Finance and can be found at: http://www.ouhsc.edu/financialservices/GC/Grants.a... The off-campus rate applies only to activities performed in facilities not owned by the Health Sciences Center and to which rent is charged directly to the project.

3.0 APPLICABLE FACILITIES AND ADMINISTRATIVE COSTS RATES BY FUNDING SOURCE AND TYPE OF PROGRAM

3.1 FEDERAL - The University’s current federal negotiated facilities and administrative costs rates apply to all federally funded programs, with the exception of Federal Training Grants. This includes funds received directly from federal agencies and funds received indirectly from federal agencies as “flow-thorough” or “pass-through” funds from other institutions, i.e. subawards and subcontracts.

3.2 STATE - The current applicable facilities and administrative costs rate applies to all programs funded by State of Oklahoma agencies (including OSDH, ODHS, OHCA and others). The State agency must also provide written certification to the Office of Research Administration regarding the source of their funding, federal versus non-federal, in order to determine the applicable facilities and administrative costs rate. All research grants or contracts funded by federal flow-through funds are required to include the University’s current negotiated facilities and administrative costs rate.

3.3 NON-PROFIT/FOUNDATION - The applicable facilities and administrative costs rate applies to all programs sponsored by Non-Profit agencies and Foundations.

3.4 INDUSTRY: CLINICAL TRIALS - The facilities and administrative costs rate for Clinical Trials funded by Industry/Pharmaceutical companies may vary, but must include 20% for core Institutional overhead costs. Departmental or College Administrative cost rates may be included in addition to the Institutional 20%. There will be no exceptions to the core Institutional rate of 20% for Clinical Trials sponsored by Industry/Pharmaceutical companies.

3.5 INDUSTRY: BASIC RESEARCH – The University’s current federal negotiated facilities and administrative costs rate applies to all basic research programs sponsored by for-profit Industry/Pharmaceutical companies.

.3.7 See the ORA web site for all applicable facilities and administrative costs rates based upon funding source and type of program.

4.0 REQUESTS FOR EXCEPTIONS

4.1 Exceptions to this policy will only be granted in rare circumstances. Facilities and Administrative costs must be included using The University’s federally-negotiated rates, with the exception of Federal Training Grants. All other deviations are subject to administrative approval by the Vice President for Research and the Vice President for Administration & Finance. Sponsor guidelines limiting facilities and administration costs must be provided with each proposal requesting an exception. Projects funded by the for-profit sector must accrue F&A at the appropriate negotiated rate.

4.2 All requests for exceptions to the University’s Facilities and Administrative Costs Policy must use the “Indirect Cost Rate Exception Request Form”.

4.3 The Exception Form must be submitted to the appropriate Dean’s office for review, which in consultation with the department chair may elect to support or deny the request. If supported by the Dean’s Office, the signed Exception Form must be routed to the Office of Research Administration and Administration & Finance at least five (5) business days prior to obtaining institutional signature on the proposal, grant application or contract.

4.4 The Vice President for Research and the Vice President for Administration & Finance will make the final decision.

4.5. The Senior Vice President and Provost, the Vice President for Administration & Finance, and the Vice President for Research will monitor the cost to the University of approved facilities and administrative costs exceptions on a continuing basis. Exception approvals will be reviewed with the applicable Dean on a quarterly basis. See ORA web site for current rates and applicable forms http://www.ou.edu/ouhsc/ora/home.html

(Effective January 1, 2010)

(Adopted 12-21-09)

Section 574 - Clinical Trial Financial Policy for Sponsored Studies

Facilities and Administrative Costs on Clinical Trials: 

In September 1992, August 1994, and February 2006 the Provost and Vice President for Research, respectively, issued memoranda regarding the University’s policy for recovery of facilities and administrative (F&A) costs (formerly known as indirect costs) on clinical trials involving human subjects. The purpose of this section of the policy to restate the policy to more precisely define the basis for determining which clinical studies are subject to the twenty percent (20%) F&A assessment. The distribution of 20% F&A assessment is 10% to Provost’s Office, 5% to the VP of Reseach for the support of research, and 5% to the central F&A assessment pool.Twenty percent (20%) of all revenue received from clinical trial studies is recovered by the Provost’s Office/Grant Administration if the clinical study meets all of the following requirements:

  • The study is sponsored by an industrial company, i.e. pharmaceutical, device companies, etc.; The study is clinical, i.e., involves living human subjects, animals, etc.;The study involves a drug or device;Payment by the sponsor may be based upon number of patients enrolled, delivery of patient case report forms, a fixed fee lump sum, etc.;
  • The sponsor imposes no fiscal audit requirements on the University.

Any required college, department or section F&A charges are in addition to the 20% F&A costs recovered centrally. All appropriate F&A costs (the centrally assessed 20% plus college, department or section charges) must be negotiated with the company by the investigator and included in the budget either 1) as a separate line item (administrative fees, F&A costs, etc.), or 2) added to the cost of each direct cost line item.

Cost Accounting and Allocation of Expenses

This policy is established to ensure compliance with federal cost principles and consistency in accounting and costing practices on all clinical trials (defined here as studies involving humans and sponsored by external agencies). As with all sponsored studies, investigators and staff are required to allocate and charge their actual percent effort to all clinical study accounts, as well as all other costs directly benefiting the clinical study.Industry-sponsored clinical trials will budget the 20% F&A rate. F&A recovery for industry-sponsored clinical trials is accessed on all expenditures and related cost transfers of funds out of the account. Basic, pre-clinical (nonclinical) research projects and other human studies not involving living human subjects are subject to the University’s current negotiated F&A costs, as are clinical trials sponsored by federal, state, and non-profit agencies. Residual FundsSee OUHSC Administrative Policy Section 570 subsection H.Additional policies, guidelines, procedures, and forms are available at the Grants and Contracts Accounting office and web site: http://www.ouhsc.edu/financialservices/GC/Grants.asp

(Adopted 12-21-09; Amended 02-10-10)

Section 580 - Inventory Held for Resale

  1. Background
    Inventories of goods held for resale must periodically be compiled, measured and recorded in the University's financial accounting system. Sample inventory guidelines are available from Financial Services or Financial Support Services. Inventory is usually classified as (a) finished goods (e.g., consumable supplies and items held for resale or recharge within the university), (b) works in process, or (c) raw materials. The basis of accounting for inventories is cost, which is the price paid or consideration given to acquire the asset. In inventory accounting, cost is the sum of the expenditures and charges, direct and indirect, in bringing goods to their existing condition or location.
  2. Inventory Systems
    1. Periodic System. Inventory is determined by a physical count (sample inventory guidelines are available from Financial Services) as of a specific date. As long as the count is made frequently enough for reporting purposes, it is not necessary to maintain extensive inventory records. The inventory shown in the balance sheet is determined by the physical count and is priced in accordance with the inventory method used.
    2. Perpetual System. With the perpetual system, inventory records are maintained and updated continuously as items are purchased and sold. The system has the advantage of providing inventory information on a timely basis but requires the maintenance of a full set of inventory records. Periodic physical counts are still necessary to verify the inventory records.
  3. Lower of Cost or Market
    When the value of the goods in the ordinary course of business is no longer as great as their cost, a departure from the cost principle of measuring the inventory is required. Whether the cause is obsolescence, physical deterioration, changes in price levels, or any other, the difference should be recognized by a charge to expense in the current period. This is usually accomplished by stating the goods at a lower level designated as market. The term market generally means current replacement cost, whether by purchase or by reproduction.
  4. Departmental Responsibility
    1. Selecting, establishing, and maintaining an inventory system (i.e., a periodic or perpetual system).
    2. Determining whether obsolescence, physical deterioration, change in price levels, or any other changes require inventory to be restated to the lower of cost or market.
    3. Selecting an inventory cost method that under the circumstances most clearly reflects periodic income.
    4. Ensuring that inventory transactions are executed and recorded in accordance with management's general or specific authorization.
    5. Permitting access to inventories only in accordance with management's authorization. Management may protect its resources by establishing physical barriers and appropriate policies. For example, inventories may be kept in a storeroom.
    6. Adopting internal control structure policies and procedures that periodically compare the actual asset with its recorded balance. An important part of the internal control structure is to determine the effectiveness of recording policies and asset access policies. This is accomplished by conducting periodic physical counts of inventory and comparing the counts to the balance in the general ledger.

(Adopted 2-9-04)

Section 581 - Property Inventory

  1. General
    The Property Inventory Section of the Department of Financial Services is responsible for maintaining a permanent and detailed centralized inventory system for recording all moveable tangible capitalized property (items costing in excess of $5000) purchased with University funds, acquired by private gifts, or transferred from an outside source as required by the Federal Government, the State of Oklahoma Department of Central Services, and the University of Oklahoma Board of Regents. Additionally, the Property Inventory Section coordinates physical inventories of University and sponsor owned moveable tangible capitalized property and selected tangible non-capitalized property on an annual basis.
  2. Accountability and Responsibility
    1. Accountability. Accountability for all moveable tangible property in use rests with department chairs, directors and budget unit heads and is required in order to minimize risks of misuse, damage, theft or loss of assets. Accountability is the requirement imposed on those individuals empowered with the authority to decide as to the acquisition, employment and disposition of assets. Accountability cannot be delegated, but can only be transferred to other accountable individuals or discharged through the proper execution of this procedure. If a breach of accountability results in significant loss (either instantly or cumulatively over time) to the University, appropriate administrative action may be taken. Unless separate documentation has been issued to assign or delegate accountability for an asset to a specific individual (e.g., principal investigator of a sponsored program), such accountability shall rest with the department chair, director or budget unit head whose org/project paid for the asset. For assets that are funded from more than one org/project, accountability will rest with the respective department chair, director or budget unit head that paid for the majority of the cost of the asset.
    2. Responsibilities. Each department chair, director and/or budget unit head is responsible for all property purchased or transferred to his/her area as reflected on the official inventory records of the University. Specific responsibilities are as follows:
      1. Accepting and signing the official inventory report upon each physical count attesting to the proper reconciliation of the current inventory report to the prior inventory report including additions, disposals, thefts, adjustments, etc.
      2. Notification of the proper office(s) of any change in physical location of property.
      3. Notification of the proper office(s) of any property that is lost, damaged or stolen.
      4. Making available to the Property Inventory Section personnel all items of acquired property for the purpose of tagging and/or making periodic physical inspection, regardless of the source of funds utilized to purchase the property.
      5. Ensuring all tangible capitalized property is reviewed through physical observation by someone other than the property custodian at the time of the annual inventory.
      6. Approving personal use and resulting removal from locations in University buildings of property for which he/she has responsibility for control of such items.
      7. Approving transfers of items of property to other departments as the need arises.

      The Office of Internal Auditing has the responsibility for determining the effectiveness of the property control procedures, as well as departmental compliance. The Property Inventory Section is responsible for submitting an annual report of current inventory of tangible assets owned by the Health Sciences Center as of June 30 of the preceding fiscal year to the Department of Central Services by August 15 of the current fiscal year.

      (Amended 03-13-2012)

  3. Definitions
    1. Tangible Capital Asset. A tangible capital asset is one that is moveable (i.e., not permanently attached to a building), has a useful life extending beyond one year, and whose cost (i.e., invoice price plus freight, installation, etc.) is in excess of $5000. Examples of tangible capital assets are: office equipment, lab equipment, shop equipment, motor vehicles, furniture, tools, etc. A tangible capital asset cost is "capitalized" or reported as an asset on an organization's balance sheet rather than "expensing" the cost of the item against the current fiscal year's operations.
    2. Tangible Non-Capital Asset. A tangible non-capital asset is one that has a useful life of one year or less and/or whose cost is $5000 or less. The cost of a tangible non-capital asset is "expensed" on an organization's income statement against the current fiscal year's operations.
  4. Exceptions
    Exceptions to specific provisions of this policy must be submitted in writing and approved by the Vice President of Administration and Finance.

    (Adopted 4-6-04)

APPENDIX - Section 500-1 - Auxillary Enterprises / Service Units

Regents' Policy Manual for The University of Oklahoma, Section 4.8, as of 6-24-04.For purposes of this policy, Auxiliary Enterprises and/or Service Units are business-type activities in that they charge fees to recover the cost of the goods and/or services provided. Auxiliary Enterprises market and sell their goods and/or services primarily to parties external to the University. In contrast, Service Units market and sell their goods and/or services primarily to parties internal to the University. Although there are a multitude of business- and quasi-business-type activities (such as recharge centers and activities designed primarily to meet the needs of educational activities) operating at the University, this policy is intended to apply only to "major" revenue producing activities.As major business-type activities, each Auxiliary Enterprise and/or Service Unit is to develop, maintain and implement prudent business practices including, but not limited to:

  • A comprehensive procedure manual documenting applicable policies, procedures, standards, and other administrative and operating criteria; Formal procedures for outlining operating philosophy and pricing criteria. The underlying procedures must include the processes for evaluating costs and determining prices, fees, charges, etc.;The development of budgets, operating plans, and prices to include, for example, the funding of reserves for renewals and replacements, required debt service, planned capital improvements, and general operating contingencies; and
  • Periodic reporting of financial activities, prepared in accordance with Generally Accepted Accounting Principles, to the Vice President for Administration and Finance, President, and Board of Regents.

The Vice Presidents for Administration and Finance or their designees will articulate and publish prudent business practices for all major business-type activities. No Auxiliary Enterprise or Service Unit with annual sales (projected or actual) of $100,000 or more may be created without the approval of the President and the Board of Regents. No Auxiliary Enterprises or Service Units with annual sales of less than $100,000 shall be created without the approval of the President or his or her designee. No Auxiliary Enterprises or Service Units may be deleted without the approval of the President or his or her designee. In those circumstances where closure will result in significant financial or other institutional impact, Board of Regents' notification is also required.The primary responsibility for managing each unit shall be with the operating manager of each Auxiliary Enterprise and Service Unit and the respective dean/director and Executive Officer. The Controller shall be responsible for the overall fiscal monitoring of all Auxiliary Enterprise Entities and Service Units. (RM, 9-8-88, p. 20553; 11-89, p. 21470; 2-19-92, p. 22769; 3-29-00, p. 26909; 1-27-04, p. 28924; 6-23-04, p. 29151)

APPENDIX 500-2 - Criteria for Transferring Equipment and/or Funds

Regents' Policy Manual for The University of Oklahoma, Section 4.13, as of 6-24-04.The criteria for determination of transferability of equipment and/or funds to another institution at the request of faculty members terminating their faculty appointment at the University and transferring activities to another institution are as follows:

  1. At no time will title to assets vested in the University be transferred directly to the terminating faculty member.
  2. Transfer of equipment may be considered when:
    It is or was the specific intent of the donor or granting agency that the equipment is or was to support the work of the terminating faculty member rather than a program of the University and that the equipment ownership should be transferred to the institution to which the faculty is moving.The equipment was purchased from funds supporting an ongoing program that the donor or granting agency will continue at the new employing institution.
    The transfer of equipment has been authorized in writing by the appropriate contracting official and the Vice President for Research.
  3. At no time will funds deposited with the University for the purpose of supporting the departing faculty member's research, patient care or education program be transferred directly to the faculty member except as may be allowed by the Board of Regents' Professional Practice Plan policies.
  4. Funds may be considered for transfer to the departing faculty member's new institution only when:
    It was the specific intent of the donor or granting agency that the funds were/are for the purpose of supporting the activity of the departing faculty member (rather than a program of the University).
    The transfer of funds was authorized in writing by the appropriate contracting official and approved by the appropriate dean/department chair and the Vice President for Research.
  5. Funds shall not be transferred to another institution when residual funds remain following completion of the program or project for which the funds were provided. (RM, 9-2-76, p. 14139; 3-29-00, p. 26909; 1-27-04, p. 28924; 6-23-04, p. 29151)

APPENDIX 500-3 - Deficit Policy

Regents' Policy Manual for The University of Oklahoma, Section 4.3, as of 6-24-04.

Deficits in University accounts are not permitted. Accounts should be reviewed monthly by sponsors, deans/directors, and vice presidents to ensure that deficits do not occur. If a deficit is projected or indicated, immediate action should be taken to prevent or correct the problem. In all cases, vice presidents are ultimately responsible for the financial management of accounts within their area(s) of responsibility.If circumstances occur that require a temporary deficit for a special purpose, an explanation and plan for repayment must be fully documented by the appropriate vice president and submitted to the President or President's designee and appropriate Vice President for Administration and Finance for review and approval. All deficits are to be thoroughly investigated and resolved in a timely manner; however, corrective action plans are to be submitted only for deficits of $50,000 or more that have an anticipated duration of 180 days or more.If a deficit is reflected in an educational and general account on the June 30 financial reports, the departmental appropriation for the succeeding fiscal year will be reduced by the amount of the deficit.No Auxiliary Enterprise or Service Unit is permitted to operate using unauthorized borrowing from other units, including, without limitation, operating in an unauthorized cash deficit position. If a deficit occurs or is anticipated, a short-term working capital loan must be authorized by the Controller's Office.For purposes of this policy, an account is a distinct budgetary or cash grouping of specific funds. Alpha and/or numeric references are assigned to identify accounts within the University's accounting systems. All University fund groups are subject to this policy. Although salaries, wages, and other account or object categories should be closely monitored, this policy applies only to the total budgetary or cash balance for each account. Accounts that have been established by the Controller's Office for the purpose of University clearing or suspense functions are not subject to this policy. (RM, 9-10-03, p. 28765; 1-27-04, 28924; 6-23-04, p. 29151)

PART 700 - PURCHASING

(These Policies are not intended to and do not contain all the policies that control the functions of the University. Any additional policies and any guidelines, procedures, forms or assistance are available at the Purchasing Department offices or web site: University of Oklahoma Purchasing Department.)

Section 710 - General

Most matters related to purchasing goods and services for the University are addressed in the Regents' Policy Manual for The University of Oklahoma, Section 4.11 – Buying and Selling Goods and Services.

(Adopted 4-6-04)

Section 711 - Authorization to Contract

No University employee may sign a contract that obligates the University in any way or in any amount, unless he/she is specifically authorized to do so in writing by the President. Presidential delegation of authority and letters of authorization are addressed in the Regents' Policy Manual for The University of Oklahoma, Section 4.10 – Authority to Sign Contractual Documents.

(Adopted 4-6-04)

Section 712 - Competition and Sole Source Purchases

For virtually all purchases, open and fair competition is presumed to be the best method for obtaining best value and assuring equal opportunity among potential suppliers. Any proposal for a purchase above the University's small-dollar limit that does not use the principle of competition (for example, a sole source purchase) must be thoroughly justified and documented. Competition and sole source purchases are addressed in the Regents' Policy Manual for The University of Oklahoma, Section 4.11 – Buying and Selling Goods and Services.

(Adopted 4-6-04)

Section 713 - Dealing With Suppliers / Conflicts of Interest

Every University employee is expected to deal with existing, potential and past suppliers in accordance with the ethical standards set forth in the Regents' Policy Manual for The University of Oklahoma, Section 3.1.7 - Financial Conflicts of Interest – Norman Campus. In general, every University employee shall avoid both the fact and appearance of any act or transaction with any supplier or other entity that could reasonably be interpreted as compromising that employee's loyalty to the University's best interests.

(Adopted 4-6-04)

Section 714 - Small Dollar Purchases

For most small-dollar purchases (any single purchase of $5,000 or less), departments are not required to go through the Purchasing Department. Instead, departments may place orders directly with suppliers and then make payment, either by using the Procurement Card (Pcard) or submitting the invoice to Accounts Payable. All small-dollar orders must receive approval from the appropriate account sponsor, and no small-dollar order may be placed with a supplier without such approval. Splitting of orders in order to circumvent the small-dollar limitation is specifically prohibited. Certain purchases, regardless of dollar amount, must go through the Purchasing Department. Please refer to the Purchasing Department web site for details: http://www.ou.edu/purchasing/home/pcard/Small%20Dollar%20Policy.doc.

(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 714); 2-18-09)

Section 715 - Purchases That Must Go Through the Purchasing Department

Any purchase in excess of the small-dollar limit must be placed through the Purchasing Department. Also, as noted above, certain purchases are required to be placed through the Purchasing Department, regardless of dollar amount. Departments should communicate such purchases to the Purchasing Department using a PeopleSoft requisition.

(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 715)

Section 716 - Purchases Requiring Approval by the Board of Regents

Purchases in excess of $250,000 must be submitted to the Board of Regents for approval before the purchase may be made. No such purchases may be made without prior approval by the Board of Regents. The average lead time for the accompanying competitive process and submittal for inclusion on the agenda for the Board meeting can be as long as sixteen weeks. Accordingly, these purchases should be planned with sufficient allowance for such lead time. Splitting of orders to circumvent the dollar limits is specifically prohibited.

(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 716); 2-18-09)

Section 717 - Purchases That Are Required to be Reported to the Board of Regents

Purchases between $50,000 and $250,000 in value will be reported to the Board of Regents no less frequently than quarterly. Sole source purchases in this category will be so identified. Splitting of orders to circumvent the dollar limits is specifically prohibited.

(Adopted 4-6-04; Amended 02-18-09)

Section 718 - Purchases That Require Competition

Any purchase that does not qualify as a sole source purchase and that is above $5,000 in value must be subjected to a competitive process. The decision to compete formally or informally is made by the Purchasing Department. Any purchase that does not qualify as a sole source purchase and that exceeds $50,000 must be subjected to a formal competitive process. Splitting of orders to circumvent the dollar limits is specifically prohibited.

(Adopted 4-6-04; Amended 11-16-04 (Superseded Section 718)

Section 719 - Relationship of Requirements Covering Approval, Reporting and Competition

The provisions of Sections 715 through 718 are cumulative and shall not be construed as being contradictory or as overriding or superseding each other.

(Adopted 4-6-04)

Section 720 - Purchases Accompanied by Contracts, Agreements or Other Written Representations

Any purchase that is accompanied by a contract, agreement or other written representation must be submitted through the Purchasing Department, regardless of the dollar amount involved. Most such documents are provided by vendors and frequently contain terms and conditions to which the University may not agree by virtue of Oklahoma law.

(Adopted 4-6-04)

Section 721 - Disposition of University Property

With very limited exception, the University, as a state agency, is prohibited from providing gifts to any individual or entity. Accordingly, the disposition of University property must be effected in accordance with state law, which generally requires that the property be advertised and/or otherwise made available for public sale to the highest bidder.

(Adopted 4-6-04)