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Executive Vice President and Chief Financial Officer

Financial Internal Controls

Policy Number:

3.26
Cornell University requires all operating units to develop their own unit-specific financial internal control plans using guidelines provided by the Office of the University Controller. Further, the university expects all members of the university community who are accountable for financial…

Personal and Private Activity Using University Property and Facilities

Policy Number:

4.19
Cornell University uses its property and facilities, primarily, to further its mission of learning, discovery, and engagement. The university permits the use of its property and facilities for collaboration with industry or community, where such use is consistent with the university’s mission…

Whistleblower Protection

Policy Number:

4.17
Cornell University prohibits any form of retaliation, intimidation, harassment, or adverse employment action against any trustee, officer, employee, former employee, independent contractor, agent, or volunteer of the university for disclosing or threatening to disclose any conduct that they have a…

Cost Sharing for Sponsored Agreements

Policy Number:

1.1
Cost sharing must be proposed, approved, administered, and accounted for in a consistent and prudent manner. This includes understanding workload and cost implications of the cost-sharing commitment; determining when cost sharing is necessary and appropriate; and accurately recording and reporting…

Reporting the Use of Facilities

Policy Number:

2.7
Cornell University expects its units to maintain accurate and complete inventories of their space, through the procedures contained herein.

Travel Expenses

Policy Number:

3.2
Cornell University funds may be used for ordinary, reasonable, and necessary business-related travel expenses incurred in furtherance of the university's missions. This policy replaces University Policy 3.3, Travel Expenses for Concur Users and travel portions of University Policy 3.2.1,…

Program Income from Sponsored Projects

Policy Number:

3.8
Cornell University, through its operating units, generates income as a result of sponsored projects or federal appropriations. It is the responsibility of each operating unit to use, account for, and report such program income properly.

Capital Assets

Policy Number:

3.9
Cornell University acquires, records, inventories, maintains, and disposes of capital assets. Each operating unit is responsible for following university procedures to achieve accurate capital asset reporting and compliance with government requirements.

Recharge Entities, Ithaca Campus Units

Policy Number:

3.10
Cornell University recharge entities recover some or all of the cost of their products and services through user fees, subject to the requirements outlined in this document.

Salary Confirmation

Policy Number:

3.11
Cornell University requires salary confirmation for individuals paid with sponsored funds, federal appropriations, or committed cost sharing.

Business Expenses

Policy Number:

3.14
Cornell University funds may be used for ordinary, reasonable, and actual business-related expenses incurred in furtherance of the university's missions.

Unrelated Business Income Tax

Policy Number:

3.15
Units of the university that have activities that generate unrelated business income will be charged all applicable income taxes. 

External Organization Accounts

Policy Number:

3.16
This policy is being revised and is unavailable at this time.

Accepting Credit Cards to Conduct University Business

Policy Number:

3.17
For all units that accept credit cards as a method of payment for goods or services in relation to university business/operations, Cornell University requires compliance with Payment Card Industry – Data Security Standards (PCI-DSS) protocols, and with the procedures outlined in this document…

Charging Directly to Sponsored Projects Costs that are Normally Considered Indirect

Policy Number:

3.18
Cornell University expects its faculty, staff, and students, when dealing with federal and other sponsored funds, to follow Generally Accepted Accounting Principles (GAAP); comply with all government and sponsor rules and regulations; and follow established standards for determining when it is…

Telephone Usage

Policy Number:

3.19
Cornell University provides telephone service for individuals undertaking mission-related activities. The university recognizes the need for personal telephone use, but expects individuals to pay directly for personal long-distance telephone calls.

Cost Transfers on Sponsored Agreements

Policy Number:

3.20
Cornell University expects costs to be charged to the appropriate sponsored project account when first incurred. There are circumstances in which it may be necessary to transfer expenditures to or from a sponsored account subsequent to the initial recording of the charge in the general ledger…

Advances (Including Petty Cash and Accounts Receivable)

Policy Number:

3.21
Cornell University provides advances of cash or other resources in limited circumstances to meet the business needs of the institution. This policy establishes these circumstances and the procedures for making such advances. This policy does not apply to any advance payment required by a vendor…

Safekeeping of Financial Assets, Including Cash, Checks, and Securities

Policy Number:

3.22
Cornell University requires anyone handling cash, checks, or securities on its behalf to safeguard these assets by applying appropriate internal controls, and that securities be managed in compliance with the bylaws of the Board of Trustees.

Establishing and Maintaining Accounts at Banks and Financial Institutions

Policy Number:

3.23
Cornell University’s central administration establishes all university accounts with banks and other financial institutions using university funds. In the unlikely event that a unit must ask the university to establish and maintain a separate account, the university requires the unit to institute…

Mobile Communication Devices

Policy Number:

3.24
The university will accommodate those full- and part-time employees with valid business needs for mobile communication devices by issuing university-owned mobile communication devices. A university device must be authorized by a dean or vice president, and must be purchased and serviced under the…

Procurement of Goods and Services

Policy Number:

3.25
Cornell University’s Board of Trustees delegates significant procurement authority for the acquisition of goods and services from external sources on the university’s behalf. This authority is ultimately delegated to designated purchasing agents and contracting officers. These stewards of…

Formulation and Issuance of University Policies

Policy Number:

4.1
Cornell University formally approves, issues, and maintains in a consistent format, official university policies in a central policy library.  Individuals engaged in developing and maintaining university policies must follow the requirements outlined in this document for drafting, approving,…

Responsible Use of Video Surveillance Systems

Policy Number:

8.1
Cornell University allows the use of approved video surveillance systems through a transparent process, subject to rules governing equipment installation and employment, and use of the resulting recorded material.

Inclement Weather

Policy Number:

8.2
Cornell University may change its operating status during and surrounding periods of inclement weather.  At such times, the university has a prescribed method for evaluation and communication of these changes to university staff, faculty, and students. Academic and administrative units are…

Emergency Planning

Policy Number:

8.3
Cornell University organizes, coordinates, and directs available resources toward an effective response to, and recovery from, any emergency. The effectiveness of this effort is dependent on the development of periodic review of comprehensive plans. This policy includes a chain of command…

Management of Keys and Other Access Control Systems

Policy Number:

8.4
Cornell University requires that departments and units maintain control of all devices and systems that provide access to university facilities and vehicles. This includes possession, issuance of copies, and storage of keys and other access devices. In addition, device holders are required to…