University Policies

General Policies

• Formulation, Issuance and Maintenance of University Financial Policies
• Access to Harvard’s Financial Systems
• Best Practices Supported by the University: Review and Approval of Non-Payroll Disbursements Transactions
• Documentation Retention Procedures for Common Financial Transactions
• Employee Gifts and Celebratory Events
• Personal and Unallowable Expenses
• Stewardship Responsibility
• Summary Overview: Procurement and Reimbursement Systems
• University-wide Business Expense Policy

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Accounts Payable

• AP Invoice Import Process
• Check Processing: AP Web Voucher
• Credit from Vendors
• Electronic Feeds: Pre-audit Requirements for Non-payroll Disbursements
• Human Subject Payments: Processing
• Individual Independent Contractor/Consultant - Classification and Procedures
• Individual Independent Contractor/Consultant – Processing Payments
• Refunds/To Individuals where Harvard is the vendor
• Vendor Discounts/Vendor Payments
• Wire Transfer Processing – AP Web Voucher

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Cash Management

• Direct Debits
• Foreign Collections
• Harvard University Incoming Wire Transfer Data Requirements
• Long Term Operating Advances and Foreign Bank Accounts
• Petty Cash Funds
• Posting Credit Card Transactions
• Reconciling and Posting Cash Transactions
• Requesting New Bank Accounts
• Short Term Operating Advances

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Fixed Asset Accounting

• Facilities and Equipment
  • Capitalization and Deprecation Procedures
  • Disposals and Impairments Procedures

General Accounting

• Revenue Recognition
  • Accounts and Notes Receivable Procedures
  • Reserves for Bad Debt Procedures
  • Deferred Revenue Procedures
  • Deposit Receipt Procedures
• Accounting for Assets
• Accounting for Contingencies
• Accounting for Internal Transfers
• Accounting for Liabilities
• Accounting for Life Income Funds
• Accounting for Net Asset Activity
• Accounting for Student Accounts Receivable
• Accounting for Tub-level Administrative Assessments
• Designation of Unrestricted Net Assets
• Endowments and Gifts
• Expense Recognition
  • Prepaid Expense Procedures
  • Accounts Payable and Accrued Expense Procedures
  • Deposits Paid Procedures
• Internal Billing Transactions
  • Internal Billing Guide
• Miscellaneous Unrestricted Receipts: Accounting
• Net Asset Balances
• Use of Object Code 8450 - Expenses Ineligible for Federal Reimbursement

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Payroll

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Procurement

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Tax

• Fellowship Payments: Tax Reporting for Non Employee Research Fellows
• INS Payments: Processing
• Taxpayer Identification Number (TIN): Procedures for Missing Tins
• Telecommunication Service Payments
• Third Party Payments

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Travel & Reimbursement

• Domestic Air Travel
• Expense Reporting
• International Air Travel
• Lodgings
• Long-Term Operating Advances
• Meals and Entertainment
• Miscellaneous Reimbursable Expenses
• Non-Reimbursable Expenses
• Non-Travel Reimbursements: Documentation
• Other Transportation
• Payment of Travel Expenses
• Per Diem
• Personal Vacation and Travel
• Preferred Travel Agencies & Programs
• Reimbursement – Travel and Non-travel
• Rental Car, Van, and Truck
• Tax Treatment of Travel Expenses
• Telephone Usage
• Travel and Reimbursement: Signature and Form(s) Requirements
• Travel Insurance
• Comprehensive Manual

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