Index and Glossary – C
- Campus Order
- Capital Equipment, (Capital Property)
- Car Rental
- Cardholder Agreement Form
- Cash Advance, Travel
- Cell Phones
- Change Form (Payment Card Acceptance/E-Commerce)
- Check Request
- Churning (Holding Airfare Reservations)
- CIS (Campus Information System)
- Clinical Trial Closeout Checklist and Certification
- Closing a Trip
- Closure Form (Payment Card Acceptance/E-Commerce)
- Committed Cost Sharing
- Compressed Gas
- Conference Prepayment
- Confirmation Request – Airfare (see Step 3: Confirm Itinerary/Resevation Form)
- Conflict of Interest
- Construction Debris
- Consultant/Independent Contractor Agreement
- Cost Accounting & Analysis
- Cost Sharing
- Cost Transfer
- Credit Card Acceptance
- Credit Card Devices
- Currency Exchange
- Custom Account Description
Discussion: A Campus Order is a form used only to pay for goods or services between University departments. Typically, this form is used when a department needs to pay another department for supplies, (Bookstore or General Stores) or services, (Printing Services, Catering, Instructional Media Services, Facilities Management, etc.) or to pay for any other service that a department “sells” to another University Department.
Blank forms may be obtained in Accounts Payable, which is located in Room 145 Park Building. Completed Campus Orders are normally delivered by the selling department to Accounts Payable for processing.
Capital Equipment, (Capital Property):
Discussion: Equipment having an acquisition or donated value of $5,000 or more, a useful life in excess of one year, and subject to an annual Property Accounting inventory.
| Policy 3-040 | Capital Inventory Form A | Capital Inventory Form B | Instructions for Capital Inventory Procedures | Basic Inventory Information | Security and Accountability for University Equipment | Grants Management Essentials Training | Ask Us Property |
Discussion: When our University business travelers are out of town on business, they may rent a car if it is necessary to their business purpose. In some major metropolitan cities, public transportation or taxis may be more appropriate, especially where hotel properties charge for parking. The best way to rent a car is to use the State negotiated contracts, and reserve and pay for the car with a corporate Diners Card. Our Onsite Travel Agents are able to help our travelers reserve appropriate Car Rental rates. Departments should be aware of current Risk Management guidelines regarding Car Rentals.
Cardholder Agreement Form:
Discussion: The Cardholder Agreement is used to communicate the personal responsibilities of the cardholder before the cardholder is actually issued a PCard. This form will be distributed by the Purchasing Card program as part of Cardholder mandatory training. Outside of Cardholder training, this form will not need to be used.
Discussion: Funds resulting from previous year’s budgeted funds that are not expended during the fiscal year.
Cash Advance, Travel:
Discussion: The Travel Accounting Department, may, under rare circumstances, issue a cash advance for the purpose of paying out of pocket expenses while our travelers are on travel status. Cash Advance requests must be initiated using the Online Travel Application accessed through the CIS page. The cognizant Vice President’s signature is required for all Cash Advances. Cash Advances are issued in the form of traveler’s checks, and are distributed through the cashier’s window in Income Accounting, located on the first floor of the Student Services Building.
Discussion: Cell Phones are considered by the IRS to be “listed property,” and such are subject to strict substantiation of usage. Often, departments contribute to the cost of cell phones, and as part of prudent business practices, certain documentation should be maintained by the department. Rules have been written to provide more thorough and up to date information for departmental documentation.
Change Form (Payment Card Acceptance/E-Commerce):
Discussion: Accounting systems require a set of codes, generically known as a chart of accounts, which are used to record accounting transactions. These codes allow for organization and reporting of University funds. The University refers to these codes collectively as “The Chartfields.” Chartfields more specifically may refer to any of the following specific type of chartfield:
- BU (Business Unit) (2 characters in length)
- ORG (Organization) (5 characters in length)
- FUND (Fund) (4 characters in length for BU 01 or 2 characters in length for BU 04)
- ACTIVITY (Activity) (5 characters in length)
- PROJECT (Project) (8 characters in length for Fund 5000 or 5 characters in length for Fund 70xx)
- ACCOUNT (Account) (5 characters in length)
- A/U (Allowable/Unallowable) (1 character in length)
Payment Request (Fromerly Check Request):
Discussion: A Payment Request is the most common form used to generate a check to either and outside vendor or an employee for non-travel related reimbursement. Some common uses of the payment request are:
- Business Meal Reimbursement
- Independent Consultant Services
- Insurable Equipment Invoices
- Moving Expense Invoices or Reimbursements
- Payments for Outside Vendor Invoices
- Petty Cash Reimbursement
Churning (Holding Airfare Reservations):
Discussion: Our OnSite Agents are only able to hold airfare for 24 hours without booking the space. If we exceed the 24 hours, the space is released, and we are unable to re-hold the space without purchasing the ticket immediately.
Make sure the traveler is available to make a final decision on their travel plans the day you submit the Airfare Reservation Request to avoid churning fees.
| Schedule of Allowable Rates – Airfare Fees | flyingfees.com | Step 1: Request Airfare Options | Step 2: Request “ON HOLD” Reservation | Step 3: Confirm Itinerary | Travel Services Training | Travel Planner Reservation Training | Ask Us Travel |
CIS (Campus Information System):
Discussion: The CIS is a secured University portal for employees and students. Secured applications are accessed through the CIS such as:
- Management Reports
- Departmental Deposits
- Interface File Transfer
- LPC Positive Pay
- Purchasing Card Reallocation
- Travel Accounting
- Web Journal Processing
- Journal and Voucher Search
Clinical Trial Closeout Checklist and Certification:
Discussion: This is a checklist and certification used to help close out clinical trial awards. The form should be filled out, signed and submitted to Grants & Contracts Accounting when the award is closed.
Closing a Trip:
Discussion: Each Travel number that is registered will need to be closed. If there are any pre-paid items on the Travel number, such as airfare, conference registration or a cash advance, then a final reimbursement will need to be initiated, signed and processed. If the trip did not take place, and the only prepaid expense on the travel number is the $5 audit fee, then the department can use the following form to request the Travel Department close the travel number. If Travel numbers remain open, and there are pre-paid items, and the trip has been complete for more than 60 days, the Travel Department may payroll deduct the total of the prepaid expenses if the trip remains open. We take this action to comply with IRS guidelines.
Closure Form (Payment Card Acceptance & E-Commerce):
Committed Cost Sharing:
Discussion: see Voluntary Committed Cost Sharing.
Compressed gasses are in the restricted purchases category for the University of Utah and as such there are certain restrictions and protocol in place to help ensure safety and accountability. When protocol is followed, the University saves a great deal of money by mitigating the cost of both the gas and the demurrage on each cylinder.
Discussion: University employees on official Business Travel may request pre-payment of conference fees. Conference prepayment fees may be paid either with an LPC (Limited Purchase Check), Travel prepayment check, or with the Purchasing Card. In each case, the Conference Prepayment form must be initiated, signed and delivered to the Travel Department. When a conference prepayment is made, the traveler MUST substantiate such expense with appropriate documentation showing proof of payment and MUST submit a signed Final Reimbursement.
Conflict of Interest:
Discussion: The central mission of the University is to educate the individual through the dissemination, discovery, and refinement of knowledge. In its pursuit of excellence in teaching, research and service, the University is an institution based on the shared values of learning, diversity and inclusiveness, entrepreneurship, independent inquiry, respect for resources, collegiality, and community. Even when members of the University community work to accomplish this mission with these shared values, conflicts of interests may naturally arise that have the potential to impair the judgment of the individual in that work.
Discussion: Debris from construction projects is handled through the terms of the awarded contract or bid documents, or through University of Utah departments that assign university personnel to a construction project. No department or university employee is authorized to run construction debris to recyclers (scrap metal) yards for money except through the University Surplus and Salvage Department, the Facilities Management Department, the Facilities Operations Department or the Hospital Facilities and Engineering Department.
| Ask Us Surplus |
Consultant/Independent Contractor Agreement:
Discussion: See Independent Contractor
Discussion: The University Controller reports to the Associate Vice President of Financial & Business Services, and is responsible for the allowability and accuracy of the University financial information. The following departments report to the University Controller:
- Accounts Payable
- Endowment & Investment Accounting
- General Accounting
- E-Commerce & Payment Cards
- Grants & Contracts Accounting
- Income Accounting and Student Loan Services
- Cost Accounting & Analysis
- Property Accounting
- Tax Services & Payroll Accounting
Cost Accounting & Analysis:
Discussion: Cost Accounting & Analysis deals with federal regulations related to University of Utah grants and contracts.
Discussion: Some sponsoring agencies require the University to participate in funding the allowable costs of a project/program. The University’s participation in funding the costs of a project/program is referred to as “cost sharing.” At the University of Utah the participation will be expressed as cost sharing if it is treated as one of the following:
A percentage of sponsor funded costs or
An absolute dollar amount
The term cost sharing is also known as cost matching, cost participation and other similar phrases.
Discussion: A Cost transfer is an adjustment made sometime after an event has occurred which transfers costs from University projects or activities where the charges had been originally recorded to other projects or activities. All cost transfer corrections, other than in-quarter payroll reallocations for an exempt employee, must be submitted on a Cost Transfer Form. Transferring over expenditures is not a correction and does not require a Cost Transfer form, a memo is sufficient.
| Cost Transfer Form | Cost Transfer Form Instructions | Grants & Contracts Regulations Training (RATS) | Policy 3-021 Cost Transfers Affecting Federal Sponsored Agreements | Ask Us Grants & Contracts |
Credit Card Acceptance:
Discussion: The procedures and guidelines surrounding credit card acceptance on campus is governed by the Payment Card Acceptance/E-Commerce department.
Credit Card Devices:
Discussion: E-Commerce web site contains User documents for the following credit card devices which may be deployed in your department.
Discussion: Individual receipts must be converted to USD (US dollars) before submitted to Travel Accounting for reimbursement. Total expenses should be expressed in USD on the Travel Reimbursement Request.
It is preferable to use the conversion rate for the middle date of travel for the duration of the trip, and to attach the converter results to the Final Reimbursement with other receipts.
Custom Account Description:
Discussion: Each Account value in the system has associated with it two descriptions, a long one that is 30 characters in length and a short one, an abbreviated version of the long one, which is 10 characters in length. General Accounting maintains these descriptions.
A Custom Account Description can be established for each unique Activity/Account or Project/Account combination. The same Account value used in separate Activities or Projects may have different custom descriptions. Each Custom Account Description will consist of the system maintained short description for the specified Account value (10 characters) followed by a “:” followed by up to 19 characters determined by the Responsible Person (or designee) of each Activity or Project.