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 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, February 2020
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
Tickets Taxability Matrix
References and possible tax implications when University departments give tickets to employees.
Educational Assistance Taxability Decision Tree
Decision tree with relevant IRS references to help determine tax implications when University departments award scholarships or tuition reductions (in addition to the 50% per USU Policy 350) to employees or their family members.