Skip to content Skip to navigation

Reporting

1.9.1 Signature and Financial Approval Authority

Last updated on:

The Stanford Board of Trustees’ fiduciary responsibility for university activities includes a duty to act as a responsible steward of all university resources. This policy sets forth a framework governing the assignment of responsibility to individuals throughout the university. It is designed to provide the appropriate oversight, accountability, and transparency to ensure that commitments of university resources are executed appropriately and in accord with applicable laws, regulations and university policies. 

3.8.2 Account Balance Attestation

Last updated on:

This Guide Memo section outlines the policy and responsibilities for attesting to account balances in the University’s general ledger and the Statement of Financial Position.

3.8.1 Account Balance Reconciliation

Last updated on:

This Guide Memo section outlines the policy and responsibilities for reconciling account balances in the University’s general ledger and the Statement of Financial Position.

5.2.2 Equipment Leases

Last updated on:

This Guide Memo describes policies that apply to equipment leases. Capital and operating lease liabilities utilize the University's debt capacity. All uses of debt must comply with the University's debt policy and require prior approval. The only parties authorized to execute documents that commit Stanford to an equipment lease obligation are the Director of Procurement, the CFO, or their designees. For relevant policies, see section 1 in Administrative Guide Memo 5.1.1: Procurement Policies.

2.2.3 University Payroll

Last updated on:

This Guide Memo contains general policies concerning the university payroll. SLAC National Accelerator Laboratory (SLAC) currently applies the applicable policies contained herein. SLAC departments should consult SLAC Business Services Division for SLAC procedures.

5.4.4 Petty Cash Funds

Last updated on:

This Guide Memo outlines policy on establishing and managing a petty cash fund. It should be used in conjunction with procedural information, resources, and forms, which outline the application of this policy and may be found on the Petty Cash Administration section of the Gateway to Financial Activities website (Fingate).

3.3.1 Infrastructure Charges

Last updated on:

The Board of Trustees of Stanford University approved a revised infrastructure policy in October 2004. The revised policy, effective September 1, 2005, increases the infrastructure charge (ISC) from 6% to 8% for both new and existing funds. For designated funds, the infrastructure charge will be applied at the time funds are received from all external revenue sources. For restricted funds (expendable gift funds, endowment income funds and sponsored project funds that carry an F&A rate of 0%), the infrastructure charge will be applied at the time funds are expended or transferred.

3.1.5 Retention of Financial Records

Last updated on:

This Guide Memo covers time requirements for retaining financial records and security requirements for disposing of old records.

3.1.1 Responsibility for University Financial Assets

Last updated on:

This Guide Memo outlines the roles and responsibilities of various University officers and organizations in managing the University's financial assets.

3.5.1 Financial Irregularities

Last updated on:

Procedures to follow when a suspicion or discovery of financial irregularities arise. Some common types of financial irregularities are corruption (e.g., bribery, kickbacks, bid riggings, etc.), conflicts of interest (e.g., sale and purchase schemes, etc.) and asset misappropriation involving cash, inventory or other University assets. Examples of asset misappropriation can include the following:

Subscribe to RSS - Reporting