To establish management over the valuation of certain types of real estate investments owned directly by the university or Ohio State University Foundation.

All university personnel responsible the management of real estate investments owned directly by the university or Ohio State University Foundation

To provide guidance on the taxability of university-provided clothing and uniforms to ensure consistency across the university and compliance with tax and other applicable laws.

Units and employees

To guide the use of derivative instruments to accomplish the hedging of certain financial transactions in an effort to reduce or manage financial risk and or lower costs.

All university personnel responsible for the management of university debt and financial assets excluding the Office of Investments

To manage investments in a manner that will provide an income payout to the beneficiary(s) in accordance with a trust agreement and to preserve the purchasing power of a trust when it transfers to the university.

All university personnel responsible for managing trust agreements or individuals participating in trust agreements.

To support university sustainability initiatives by promoting the purchase of eco-friendly paper.

All employees

To advance the detection of patterns, practices, and specific forms of activity that indicate the existence of identity theft; the prevention of customers using false identifying information to obtain goods, services, or credit; and the protection of identifying information maintained by the university to the greatest possible extent.

Units that collect and maintain personal information for the purpose of allowing their customers to obtain goods, services, or credit

To ensure that investments of unrestricted operating funds in the university’s Long-Term Investment Pool are appropriate, given the financial status of the unit, and to set clear expectations regarding the time horizon for these investments.

Fund transfer initiators and approvers, fiscal staff, unit leaders, and units

The purpose of this policy is to allow for electronic signatures at Ohio State by methods that are practical and secure, balance risk and cost, streamline administrative processes, and comply with applicable law.

All individuals and entities internal and external to the university using electronic signatures to conduct university business

To promote the use of university funds in a responsible and appropriate manner consistent with the university mission, applicable law, and ethical practice.

All faculty, staff, graduate associates, student employees, appointees, guests, volunteers, contractors, and suppliers

To promote expenditure decisions that are consistent with the university mission, applicable law, and ethical practice.

Any person who spends, uses, or benefits from university funds

To provide guidance on authorization, documentation, and compliance with university policies and rules for PCard purchases.

Individuals, units, and departments that make or authorize PCard purchases on behalf of the university

To define the university community’s responsibility for reporting financial fraud and to establish procedures for addressing wrongful acts.

Employees, students, visitors, and volunteers

To provide units, supervisors, and travelers with specific procedures to ensure efficiency and fiscal accountability for university business travel expenditures.

Units, faculty, staff, students, eligible guests, contractors, and suppliers

To establish parameters for the review of and payment for goods and services purchased by the university.

Individuals with fiscal duties and approved suppliers

To account for multiple funding sources and ensure that resources are used for their intended purpose in a manner that meets the university’s obligation of financial stewardship.

Fund transfer initiators and approvers, fiscal staff, unit leaders, and units

To define requirements for the creation of an accounts receivable, collection of accounts receivable, and returned checks.

All units that sell goods or services prior to payment and individuals and entities that owe the university money for any reason. This policy does not apply to the Health System (except to those employees with university past due accounts) or to goods and services exchanged between units.

To provide the university with clear and manageable steps to protect customer cardholder data and to protect the university from a cardholder breach by complying with PCI DSS.

Individuals who handle, manage, process, or support payment card transactions received by the university

To establish parameters for acceptance, safekeeping, and timely deposit of funds in compliance with Ohio Revised Code (ORC) 9.38-Deposit of public monies; identification of university unit recipients of funds in a university bank account; and claiming unclaimed funds.

Individuals and units that accept funds on behalf of the university

To provide guidance on how to properly document, maintain, and safeguard capital assets and non-capital assets in accordance with state and federal regulations including 2 CFR 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Federal Acquisition Regulations and Supplements; OMB Audit Requirements Compliance Supplements; and OMB Uniform Grant Guidance. To support university and sponsor-owned property being used to the fullest and most reasonable extent possible by the university; to support the disposal of surplus property in a fair, economical, and ecological way; and to provide for appropriate disposal of capital assets.

Faculty, staff, graduate associates, student employees, students, and volunteers, excluding those in the Health System. The Health System is covered by a separate policy.

To define the process for establishing, maintaining, and closing bank change orders, change funds, ePayment programs, petty cash funds, and single-use and reloadable pre-paid cards.

All individuals and units that handle or manage cash and cash alternatives.