3-Financial Section

Subject: TABLE OF CONTENTS - FINANCIAL SECTION

GENERAL

Financial Information Policy 3-1

Establishment of Accounts and Receipt of Funds 3-2

Donated Securities 3-3

Banking Policy 3-4

University of Utah Investment Policies 3-5

Development Funds Receipts and Expenditures 3-6

Approvals Required for Financial Transactions 3-7

Special Student Course Fees and Other Assessments 3-8

(Reserved) 3-9

Travel Policy 3-10

Recruitment and Entertainment Expense Reimbursement Policy 3-11

Reimbursement or Payment of Moving Expenses 3-12

Effort Reporting 3-19

SPECIFIC FINANCIAL PROCEDURES

Cost Transfers Affecting Federal Contracts and Grants 3-20

Petty Cash Funds 3-21

Stipends and Tax Exempt Payments 3-22

University of Utah Internal Audit Policy 3-23

Honorarium Payments 3-24

PROPERTY

Property Accounting 3-40

Property-Insurance Program 3-42

Institutional Debt 3-52

Interfund Transfers and Borrowing 3-53