Policies
Division of Finance Policies
- Financial Projects and Compliance
- 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
- Departmental Stewardship for Property
-
Interdepartmental Recharge Rate Development-Policy #13 [pdf]
- Off Campus Utilization-Policy #15 [pdf]
-
Receivables Management – Non-Student Receivables
-
Participant Support costs-Policy #17 [pdf]
-
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)
- Capitalization [pdf]
- Cash and Cash Equivalents
- Centralized Review of Operations
- Depreciation and Amortization [pdf]
- Gifts Received
- Lease Accounting
- Lease Accounting Appendix [pdf]
- Reconciliation of Funds
- Revenue Recognition
- Subscription-Based Information Technology Arrangements Accounting Policy [pdf]
- Subscription-Based Information Technology Arrangemetns Accounting Policy Appendix A [pdf]
- Use of Restricted Resources [pdf]
-
Payroll
- 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
Board of Governors Rules
Division of Finance Policies