The Accounting Services Office is responsible for financial accounting and reporting; including accounts payable, travel management, fixed asset and capital project accounting, general ledger reconciliations, purchasing card reconciliations.
PASSHE Spending Guidelines for Public Funds
All monies received by a PASSHE university or the Office of the Chancellor are public funds, including, but not limited to state appropriations; tuition, room, board and other student fees; restricted and unrestricted gifts; restricted and unrestricted grants; ticket sales from athletic, cultural, and other events; revenue from athletic camps and conferences; corporate sponsorships; and investment income. The spending of public funds must clearly and directly benefit the University in support of its mission. Expenditures of public funds may not inure to the private benefit of one or more individuals unless such expenditure is authorized by law. All expenditures of public funds must be prudent and economical.
PASSHE has released Expenditures of Public Funds Guidelines, Standards, and Limits which applies to all PASSHE universities, all branch campuses, and the Office of the Chancellor. The effective date of this guidance is September 1, 2010.
The accounts payable department is responsible for processing disbursements and issuing payment to all suppliers for services and supplies provided to Bloomsburg University, as well as travel reimbursements to all employees. Payments are made in accordance with established Spending Guidelines for Public Funds as well as Travel Policies and Purchasing Card policies where applicable. Payments are processed every Tuesday and Thursday, except during holidays.
Faculty and Staff Travel
BOG: Policy 1986-07-A: Travel Expense Regulations refers to travel expense regulations which are applicable to management and all non-coalition bargaining unit employees of Bloomsburg University. In cases where specific travel matters are addressed in the collective bargaining agreements of employees covered by this policy, the collective bargaining agreements shall take precedence over this policy. An employee not covered by this policy should refer to the appropriate provisions of the collective bargaining agreement covering the employee’s classification.
Proper approvals must be obtained prior to any business related travel. The A/P department audits all travel approval and expense reports for adherence to PASSHE and University policies before issuing payment. The traveler will be contacted if a problem exists. Under normal circumstances, payment will be issued within ten days of receipt in A/P. Employees can elect to have their reimbursement directly deposited into their bank account.
Note: In order to comply with IRS Publication 463, under the accountable plan your expenses must have a business connection and you must adequately account for these expenses within a reasonable period of time. A reasonable period of time as defined by IRS publication 463 is 60 days after your expenses were paid or incurred. If reimbursements are made outside of the 60 day time frame, the reimbursements are considered income and must be included in the employee’s wages on the W-2 form. Please be mindful of this IRS ruling, any expense reports submitted after the 60 day period require a written explanation for the delay be attached and approved by the Vice President, Finance and Administration.
The State System and a third party (e.g., professional organizations, governmental agencies) may share in the payment of travel costs as long as an employee is not reimbursed twice for the same costs. If an employee receives payment by a third party, the employee must reduce the amount of reimbursement requested from the State System by the payment received, or refund that amount to the State System.
Supervisors are responsible for reviewing and approving travel expense report submitted by employees. Employees are responsible for ensuring that expenses claimed on their travel reimbursement vouchers are proper and accurate. Careless, fraudulent, or negligent preparation of a travel expense report will require financial restitution and may result in disciplinary action. A traveler who knowingly presents a false, fraudulent, or fictitious claim may be subject to penalties under criminal statutes.
The location is the faculty/staff red parking lot #4 adjacent to and north of the Waller Building, and adjacent to and west of the Andruss Building. When entering the lot, the first two spaces on the immediate right will be signed for rental car parking, and the key drop box is next to the first parking space. All rental car keys for pick up will be delivered to the University Police. The police staff will verify that the correct person is receiving the car keys and contract by checking the person’s picture identification card against the contract name.
A Travel Approval Request form must be completed and approved in advance of travel and prior to vehicle rental.
Following are the various vehicle options for university travel:
Enterprise Rental Vehicle
University Owned Vehicles:
- 7 Passenger Minivan
- 15 Passenger Van
When using the University owned vehicle or Enterprise rental vehicle option for university travel, a Vehicle Reservation Request Form must be completed. The traveler must decide which vehicle (7 passenger minivan, 15 passenger van, bus or Enterprise rental vehicle) is appropriate for their travel.
The Vehicle Reservation Request Form does not need to be completed when a personal vehicle is being used. However, the traveler must be in receipt of an approved Travel Approval Request Form prior to completing the Vehicle Reservation Request Form.
In order to assist with budgetary decisions, when comparing the cost benefit of a personal vehicle versus enterprise rental vehicle, the Enterprise site provides:
- a mileage calculator
- other Enterprise rental information, such as the Enterprise Vehicle Guidelines
- Rental Rates and Surcharges, and delivery and pick up information
The location the Enterprise vehicles will be delivered to campus is the faculty/staff red parking lot #4 adjacent to and north of the Waller Building, and adjacent to and west of the Andruss Building. When entering the lot, the first two spaces on the immediate right will be signed for rental car parking, and the key drop box is next to the first parking space. All rental car keys for pick up will be delivered to the University Police. The police staff will verify that the correct person is receiving the car keys and contract by checking the person’s picture identification card against the contract name.
Finance and Business Services personnel strongly encourage anyone who will be doing work-related travel to obtain a travel card. The travel card is a charge card issued to an individual used exclusively for all official business travel on behalf of Bloomsburg University. The card may not be used to purchase goods or services for personal purposes (except as noted in the Travel Card Policy Sections C6, C7, and C8).
Travel Card Advantages
The travel card provides employees the convenience of making hotel, airline and seminar registrations by telephone, mail, fax or through the Internet. The card can also be used for meals while in business travel. Employees are able to make travel arrangements quickly and can reduce the amount of cash needed on a business trip. Also, the credit card company does not report the activity on your corporate card to any credit bureau. In addition, the card is marked “Tax Exempt” so that Pennsylvania state sales tax will not be charged.
All charges made on the card are the employee’s responsibility. The University will not be liable. Travelers must file an accurate travel expense voucher, with all required documentation and approvals attached, in a timely fashion. Reimbursement for reasonable, ordinary and necessary business expenses that fall with in travel guidelines and are submitted in a timely fashion, will always be paid to the employee prior to the credit card bill due date. The employee is responsible to pay the balance in full BEFORE the due date, regardless of reimbursement. The travel card should not be used for non-business expenses.
Off Campus Student Field Trip Guidelines establish travel guidelines associated with reimbursement of travel, subsistence and related expenses for student off-campus/field trip expenses. These guidelines are in accordance with PASSHE Board of Governors Policy 1986-07-A Travel Expense Regulations.
A Student Off-Campus/Field Trip is defined as any trip away from the campus taken by a student(s) sponsored by a faculty/staff member and approved by the appropriate VP/Dean. For liability purposes, individuals not employed by the University or enrolled as a student are not allowed to participate in these trips (i.e. spouses, friends, etc).
Planning is essential! Please review the guidelines, as well as a procedural flow chart, prior to organizing your event so all paperwork and approval forms are completed properly. All events require the Student Off-Campus Field Trip form to be completed prior to the event. This will ensure timely payment of pre-trip expenses and post-trip reimbursements.
Export control regulations are federal laws that prohibit the unlicensed export of certain commodities or information for reasons of national security or protections of trade.
In general, the majority of international exchanges among faculty and students can go forward without the requirement of an export license, provided they do not concern detailed information regarding controlled items or technologies. When an individual is traveling outside of the United States, taking encrypted software and/or research equipment, or even a laptop computer, smartphone, or data storage device, s/he might require an export license, or certification and documentation of a license exception. A laptop computer taken abroad to a controlled country might contain strong encrypted software that is regulated under export control laws. The University is required to document the export (even a temporary export) of licensed items, or exceptions if the items are owned by the University. Any individual intending to travel with or transmit/ship controlled items outside the U.S. (or to foreign nationals) should first consult with the appropriate University office to determine if there are any export control issues or requirements.
Why Do You Care?
Jail sentences have been mandated for faculty members who break compliance rules in spending grant dollars and who transgress export controls. For example, a jury convicted a Tennessee professor of illegally exporting information to foreign countries via his graduate students and his trip to a foreign country and sentenced him in July 2009 to four years in federal prison.
BEFORE each foreign trip, it is important to consider:
- What you are taking;
- Where are you going;
- Who you are working with;
- Why are the end-users collaborating with you (what is the desired end result?).
It is important to consider all of the above before each international trip as federal regulations change frequently.
International Travel Documentation
Please complete documents 2-3 months prior to your international travel and send them to firstname.lastname@example.org . Keep a copy of the completed documents for five years past the last date of travel activity.
International Travel Questionnaire
This form is used to document travel outside of the U.S. it is important to plan ahead and think about what is being exported (laptop, equipment, information, technical data, biologicals), where you are going, who you are visiting, who you will be meeting with, etc
Remember - If you don't need it - don't take it with you!
Temporary Export Certification
- If a laptop is required for travel and a "clean laptop" is not an option, then before each foreign trip, a temporary export certification is completed, signed, a copy is kept on campus, as well as a copy to take with on travel;
- Acknowledgement by the Dean of the traveler or a senior administrator on the permanent file copy is recommended to document the temporary travel exception;
- Federal regulations require export related documentation is kept for five years past the last date of activity on the project.
SAP Travel Management System
Grant Accounting (non-student)
Contact: Dianna Burger
Grant Accounting is responsible for post-award grant administration and accounting, including expenditure analysis, approvals and financial reporting. The grant accountant:
- establishes grant/contract fund centers and sets up budget structure in SAP
- meets with Project Directors and Director of ORSP to review project award and procedures for expending funds in accordance with rules, regulations and guidelines of the University and funding agencies
- approves all grant expenditures - makes sure they fall within grant guidelines and budgets, and have proper approval signatures
- maintains spreadsheets of all grant activity - shares with Project Director regularly or upon request
- invoices funding agencies, draws down funds and codes
- checks for deposit to appropriate grant fund centers
- prepares financial reports for governmental and funding agencies
- calculates allowable indirect cost for reimbursement
- establishes grant/contract fund centers and sets up budget structure in SAP
Project Directors - To see the current status of your awards (available balances, expense detail, outstanding commitments, etc.), please click on this link to view your BI Award Status Report. In order to provide security for confidential information, each user will be required to use their log on to gain access to the BI system. Please contact Dianna Burger if you need a password or logon assistance. For assistance understanding and navigating the reports, visit Bloomsburg University's award status training guide.
To review the policies and procedures related to post award grants activity and management, please review the Post Awards Grant Manual.
- Please direct all post-award questions to Dianna Burger 570-389-4647.
- All pre-award inquiries should be made to Christine Orlando, IRB Administrator, Office of Research and Sponsored Programs (ORSP)
What is an asset?
An asset, as defined by the PASSHE Board of Governors, is equipment, furniture, buildings and improvements with a cost in excess of $5,000 and an estimated useful life of two years or more. All costs associated with placing an asset in service, including freight, installation costs, site preparation costs, alterations and professional fees are included in the capitalized value. Also, if university employees, such as engineers, carpenters and electricians, contribute to the completion of a capital project, the associated salaries, wages, benefits, and other costs are included in the capitalized value.
An inventory of all assets is performed every two years. Each department Chair/Director is sent a listing of all assets coded to their cost center(s) and asked to verify asset details for accuracy. Also, a listing of department assets can be requested at any time by contacting Dianna Burger.
Whenever an asset is to be disposed or moved, the Surplus Property Procedures must be followed. This is necessary to ensure accurate accounting for the asset relating to book values, any applicable gain / loss on disposal and, in the case of relocation, that the correct department is responsible for the asset on their inventory.
Fair market value must be obtained from donee and communicated to the Finance and Business Services Department so the asset can be correctly recorded as a donation and added into the SAP Asset System and depreciated. Also, any University expenses for transportation, installation, etc. will be included in the capitalized asset value.
If an asset is traded-in on a new asset (such as copiers and vehicles), and the cost of the new asset is reduced by a trade-in value, that trade-in value amount must be communicated to the Finance and Business Services Department, so the gain/loss on disposal of the old asset and the value of the new asset can be properly recorded.