Best Practices and Other Tips
The following links provide general tips and guidance regarding best practices. Please note that the files are in PDF format. You may download Adobe Acrobat Reader for free.
Top Ten Controls
Internal control basics for EVERY employee.
Top Ten Good Management Practices
Good habits and practices for effective managers.
Seven Tests
Seven tests or criterion to determine the propriety of a University expenditure.
Financial Accountability & Control
Understanding the responsibilities of employees and management, fraud deterrence and reporting.
IRS Fringe Benefit Guide, January 2009
Comprehensive guide to provide governmental entities information concerning tax issues related to employees (including references to the applicable Internal Revenue or Treasury Code regulations). Topics include:
- Working Condition Fringe Benefits
- De Minimis Fringe Benefit
- Travel and Transportation Expenses
- Moving Expenses
- Meals and Lodging
- Awards and Prizes
- Professional Licenses and Dues
Recruiting Expenses - Tax Implications
Copy of PowerPoint presentation to Department Heads and Business Managers regarding the permissibility and taxation of expenses incurred when recruiting employees.
Tickets Taxability Matrix
References and possible tax implications when University departments give tickets to employees.
Employer-provided Educational Benefits
The various educational benefits employers may offer their employees and the possible tax implications.
Controller's Office Guidance for Cash Fund Custodians
Cash fund purpose, responsibilities and proper management.