Policies

Division of Finance Policies

• Financial Projects and Compliance
• Cell Phone Stipends & University Issued Cell Phones [pdf]
• FIN-FPC-1: Interdepartmental Recharge Rate Development [pdf]
• FIN-FPC-2:  Participant Support Costs [pdf]
  
• Administrative and Clerical Salaries
• Charging and Documentation of personnel costs on Sponsored Awards-Policy #3  [pdf]  
  
• Charging Costs o f computing Devices Transfers-Policy # 4  [pdf] 
• Cost Sharing/Matching of Sponsored Projects [pdf]
  
• Departmental Stewardship for Property  [pdf]
• Off Campus Utilization-Policy #15  [pdf]
  
• Receivables Management – Non-Student Receivables
• Program Income-Policy #19 [pdf]
  
• Project Expenditures-Policy #20 [pdf]
  
• Property Disposition-Policy #21 [pdf]
• Sponsored Agreements Closeouts-Policy #24 [pdf]
  
• Sponsored Award Cost Transfers-Policy #25 [pdf]
  
• Unrelated Business Income – Research Activities 
• WVU Foundation Billing Accounts-Policy #35 [pdf]
• Institutional Accounting, Reporting, & Analysis (IARA) 
• FIN-IARA-1:  Use of Restricted Resources [pdf]
• FIN-IARA-2: Gifts Received [pdf]
• FIN-IARA-3:  Reconciliation of Funds  [pdf]
• FIN-IARA-4: Cash and Cash Equivalents [pdf]
• FIN-IARA-5: Capitalization [pdf]
• FIN-IARA-5a: Capitalization Policy Appendix A [pdf]
• FIN-IARA-6: Depreciation and Amortization [pdf]
• FIN-IARA-7: Lease Accounting [pdf]
  
• FIN-IARA-7a: Lease Accounting Appendix [pdf]
• FIN-IARA-8: Subscription-Based Information Technology Arrangements Accounting Policy [pdf]
  
• FIN-IARA-8a: Subscription-Based Information Technology Arrangemetns Accounting Policy Appendix A [pdf]
• FIN-IARA-9:  Revenue Recognition and Classification [pdf]
• FIN-IARA-10:  Classification of Expenses [pdf]
• Payroll 
  
• FIN-PAYROLL-1: Payroll Correction Check Policy [pdf]
• FIN-PAYROLL-2: Time Clock Policy [pdf]
• I9
• Procurement Contracting and Payment Services
  
• Rules and Policies
• Procedures
• Terms and Conditions
• Tax Services
• Employee Versus Independent Contractor Classification
• Employer Provided Vehicles
• Hotel Occupancy Tax 
• I9 Form Completion  [Payroll & Employee Services]
• Paid Employee Parking 
• Payments to Foreign Vendors & Foreign Independent Contractors 
• Scholarships/Grants to Foreign Students 
• Spousal Expenses 
• Student Taxpayer Identification Number 
  
• Taxation of Unrelated Business Income Activities – Non-Research Activities
• Treasury Operations
  
• Debt
• Investment
• Record Retention
Board of Governors Rules