Manuals, Guides, and Procedures
Contract Checklist
Purpose: Displays the Contract Checklist Flowchart. Reference the UNC Charlotte Contract Checklist.
Last Updated: November 13, 2014
Contract Review Workflow
Departmental ePrint Reports
Purpose: Table of Departmental ePrint Reports
Last Updated: November 13, 2014
Disbursement Cutoff Dates for Fiscal Year End
Disbursement cutoff dates for fiscal year 2023-2024 [revised]
Purpose: The chart in the memo details the FY 2023-2024 disbursement cut-off dates for Financial Transaction Requests (FTR), Employee Student Direct Pay Requests (ESDPR), Purchase Order payments, and travel to be included in the current fiscal year. Expenses incurred after the dates noted, will be charged to the next fiscal year.
Questions: If you have additional questions regarding year-end cut-off dates, please email the respective office below:
| Office | |
|---|---|
| Budget Office | budget-genfund@charlotte.edu |
| Disbursements (Accounts Payable & Travel) | acctpay@charlotte.edu or travel@charlotte.edu |
| Financial Systems Support (e.g., Banner/49er Mart) | finsystems@charlotte.edu |
| General Accounting | generalaccounting@charlotte.edu |
| Purchasing | purchasing@charlotte.edu |
| Purchasing Card | purchasingcard@charlotte.edu |
Last Updated: April 19, 2024
eCommerce Glossary
Analog: For eCommerce purposes, a non- digital line i.e., a phone line as opposed to a network or Ethernet cable.
Attestation: To certify by signature the accuracy and truthfulness of information provided. Attestation is one component of the Payment Card Industry Data Security Standards (PCI DSS) validation process.
Authorization: In the context of a payment card transaction, authorization is the first step in processing a payment card. It occurs when a merchant enters cardholder data for a transaction to their bank (acquirer) for processing and requests approval to proceed with the sale. The merchant’s acquiring bank then routes the request to the card-issuing bank where the transaction is authorized or denied and the response is then routed back to the merchant or their processing system.
Cardholder Data (CHD): At minimum, CHD consists of the full Primary Account Number (PAN). CHD may also appear in the form of the full PAN plus any of the following: cardholder name, expiration date, and/or service code. See Sensitive Authentication Data for additional data elements that may be transmitted or processed (but not stored) as part of a payment transaction.
Card Present (CP): A payment card transaction made where the credit card is physically present (e.g., a face to face transaction, or a customer swiping their card directly into a POS terminal).
Card Not Present (CNP): A payment card transaction made where the merchant does not see or touch the card and the cardholder does not, or cannot physically present their card for direct input to the merchant’s card/chip reader (e.g., transactions entered over the internet, telephone, mail, or fax).
Credit/Debit Card Processing: Act of storing, processing, or transmitting credit/debit cardholder data.
eCommerce: Any internet-enabled financial transaction.
Employee: Any employee (as defined by the Employee Handbook): faculty, student employee, or contractor employed by a third party and providing services to UNC Charlotte.
Master Services Agreement (MSA): The contract between a merchant and a bank that defines their respective rights, duties, and warranties regarding how each will handle bank card transactions/activity. The MSA for the University is contracted through the state of North Carolina.
Merchant: Any entity that accepts payment cards as payment for goods and/or services.
Merchant Account: A bank account established to allow a business to accept payment card transactions.
Multifactor Authentication: A means of authenticating a user when two or more factors are verified. These factors include something the user has (such as a smart card, dongle, or device), something the user knows (such as a password, passphrase, or PIN) or something the user is or does (such as fingerprints, other forms of biometrics, etc.)
PAN: Acronym for “primary account number” and also referred to as “account number.” It is a unique payment card number (typically for credit or debit cards) that identifies the issuer and the particular cardholder account.
Payment Card Industry Data Security Standards (PCI DSS): A proprietary information security standard for organizations or entities that store, process, or transmit payment card data. The Standard is mandated by the card brands and administered by the Payment Card Industry Security Standards Council (PCI SSC). The Standard may be referenced at: https://www.pcisecuritystandards.org/.
Payment Card Industry Security Standards Council (PCI SSC): the governing body whose goal is to oversee the ongoing evolution of the Payment Card Industry Data Security Standard. The Council currently consists of the five major payment brands: Visa, MasterCard, American Express, Discover, and JCB, and other registered participants (e.g., banks, processors, and merchants).
Payment Cards: Any payment card/device that is used by a card/device holder and accepted by a merchant for payment of a purchase or other financial obligation. It typically bears the logo of one of the major card brands (e.g., Visa, Inc., MasterCard, American Express, Discover, and JCB International).
Payment Gateway: The application interface between the merchant or customer and the payment processor which authorizes credit card payments for internet based transactions. The gateway is responsible for receiving the payment data from the front-end system, encrypting the card information for security purposes, sending it to the bank for processing, receiving the bank’s authorization, and then communicating the authorization back to the front end system.
Personally Identifiable Information (PII): Please see Confidential University Data.
PIN: Acronym for “personal identification number.” This is a secret numeric password known only to the user and a system which is used to authenticate the user to the system. The user is only granted access if the PIN the user provided matches the PIN in the system. Typical PINs are used for automated teller machines for cash advance transactions. Another type of PIN is one used in EMV chip cards where the PIN replaces the cardholder’s signature.
POS – Acronym for “point of sale.” Hardware and/or software used to process payment card transactions at merchant locations.
Sensitive Authentication Data (SAD) – Security related information (including but not limited to card validation codes/values, full track data (from the magnetic stripe or equivalent on a chip) PINs, and PIN blocks) used to authenticate cardholders and/or authorize payment card transactions.
Security code: Also known as Card Validation Code or Value. This value appears as a three-digit value printed in the signature panel area on the back of the card for Visa, MasterCard, and Discover; or, a four-digit number printed above the PAN on the face of an American Express card. The code is uniquely associated with each individual price of plastic and ties the PAN to the plastic.
Self-Assessment Questionnaire (SAQ): A reporting tool used by merchants and service providers to self-report their adherence to the Payment Card Industry Data Security Standards (PCI DSS).
Service Code: Three digit or four digit value in the magnetic stripe that follows the expiration date of the payment card on the track data. It is used for various things such as defining service attributes, differentiating between international and national interchange, or identifying usage restrictions.
Service Provider: A business entity that is not a payment brand, directly involved in the processing, storage, or transmission of cardholder data on behalf of another entity. This also includes companies that provide services that control or have the ability to impact the security of the cardholder data (e.g., companies that provide managed firewalls or hosting services).
Third Party: An entity outside of the principal organization. For eCommerce, it is a company/software/equipment that provides payment processing functions outside of UNC Charlotte infrastructure.
Truncation: A method of rendering the full PAN unreadable by permanently removing a segment of the PAN data. Truncation relates to protection of PAN when stored on receipts or in files, databases, etc. Only the last 4 digits of the PAN should appear on a payment card transaction receipt.
Virtual Terminal: A web-browser-based access to an acquirer, processor, or third party service provider website to authorize payment card transactions, where the merchant manually enters payment card data on behalf of the customer, or provides the customer with computer/device access to the internet to enter their own card transaction data for processing. Unlike POS terminals, virtual payment terminals do not read data directly from a payment card. In addition, the web interface must be properly configured to secure the CHD; it must route the transaction through the designated approved PCI network and not onto the main network for the University.
Last Updated: January 7, 2022
Endowment Overview and Update Training
Endowment Overview and Update Recorded Presentation (20-minute video)
Purpose: To share the results of the annual spending calculation and to provide a high-level overview of the University’s endowment process. This is targeted to those who manage endowment funds for their department (typically business officers and business coordinators).
Last Updated: April 28, 2023
ePrint User Guide
Purpose: This guide provides instructions for Banner ePrint features used in viewing and printing Banner financial reports on the web. Banner access is required to view reports on Banner ePrint. Adobe Acrobat® Reader and a NinerNET ID and password are needed to use Banner ePrint.
Last Updated: February 20, 2023
Expense Account Code Descriptions
Purpose: Provide a list of Expense Account Codes and Descriptions
Last Updated: December 19, 2023
Expense Account Code List
Purpose: Provides a detailed list of expense account codes.
Last Updated: December 19, 2023
Facilities & Administrative (F&A) Rate Agreement 2023-2025
Facilities & Administrative (F&A) Rate Agreement 2023-2025
Purpose: The Facilities and Administrative Rate (F&A Rate) is the mechanism used to reimburse the University for the infrastructure support costs associated with sponsored research and other sponsored projects.
Contact Email: gca-billing@charlotte.edu
Last Updated: December 9, 2022
Financial Management Guidelines
Purpose: Provides financial management guidelines for business officers and other faculty/staff involved with managing departmental finances. Reference the companion piece to this guidance, the FMG Snapshot, for a high-level overview.
Last Updated: November 1, 2024
Financial Statement Audit Reports
Purpose: Provide the financial statement audit reports for UNC Charlotte for the past five years.
Contact Email: financialreporting@charlotte.edu
Last Updated: November 18, 2024
Financial Transaction Request (Journal Entry) Guidelines
Financial Transaction Request (Journal Entry) Guidelines
Purpose: Guidelines for departmental staff on how to record different types of journal entries.
Last Updated: September 1, 2022
Fixed Assets Guide Book
Purpose: This guidebook ensures that assets are properly acquired, accounted for, maintained, and disposed.
Last Updated: October 28, 2024
Fixed Assets Training
Purpose: Training presentation on the processes, procedures and everyday activities of the Reporting & Fixed Assets Office.
Register for this two-hour virtual training session by logging into the University’s Learning and Development Portal. Once logged into the Portal, select Learning > Learner Home. Enter “fixed assets” in the search box and tap the enter key. Select the fixed assets result to view the available session and register. This workshop is offered once a year in the spring. For additional Portal details, please reference the Learning and Development FAQs.
Last Updated: October 28, 2024
Floral Arrangements, How to Procure and Pay
Payment method:
If the purchase of floral arrangements is allowable as outlined in the policies referenced below, the preferred method for purchasing floral arrangements is to use a University-issued Purchasing Card (P-card). The purchase must be under the card limit and must not conflict with any contractual agreement.
Other allowable methods include:
- Use 49er Mart and purchase as a non-catalog item
- Submit a reimbursement request
Note: Refer to University Policy 601.8, “Appropriate Use of University Funds” to confirm if this is a permissible use of funds for your area.
Rationale and other considerations:
Flowers or other similar items may be presented as an expression of sympathy, for example, in the event of the death or major illness of an employee, a member of the employee’s family or household, or as an expression of congratulations (for example, in the event of a wedding or birth of a child of an employee). Because the P-card allows for an improved approval and prepayment process, it is the preferred purchasing method for buying such items.
How to do it:
- Review Policy 602.11 (link below) to confirm the allowability of the purchase and obtain supervisor approval.
- The floral gift may then be purchased using a P-card.
Policies
Procedures
Training and Reference Materials
Contact for additional questions:
Email the Purchasing Card staff at purchasingcard@charlotte.edu or refer to the Purchasing Card website.
Last Updated: August 29, 2023
FMG Snapshot
Purpose: The FMG Snapshot is a high-level companion piece to the Financial Management Guidelines.
Last Updated: November 1, 2024
Food and Beverage, How to Pay
All purchases must adhere to the policies and procedures referenced in the “Resources” section of this guidance.
Payment method
If paying a vendor
The preferred method to pay for all allowable food and beverage purchases, with the exception of on-campus catered events or when claiming subsistence, is to use the University-issued Purchasing Card (P-card) with a hospitality profile. This includes on-campus Chartwells Dining Services locations or any off-campus vendors that accept a P-card. Note: Special permission is needed from the Purchasing Card Administrator to exceed P-card purchase limits.
Other acceptable forms of payment
- 49er Mart – if the vendor accepts a purchase order.
Note: The only method to pay for catering events on campus is through 49er Mart. - Electronic Check Request (eCR) – if the vendor does not accept a P-card or purchase order.
If reimbursing an individual for out of pocket expenses, whether a current UNC Charlotte employee or non-employee, the method of payment depends on their travel status:
- Submit an Employee & Student Direct Pay Request (ESDPR), if not in travel status.
- Submit a Travel Reimbursement & Expense Report (TRER) from the Travel Forms Package, if in travel status.
- Original receipts are not required when claiming the subsistence rate; however, supporting documentation (e.g., event agenda) must still be included to substantiate the meal was not provided at the event.
- Subsistence meals incurred while traveling on University business may not be paid using a P-card.
- A Travel Authorization Form (TA) must be received by Disbursements at least two weeks before the trip if prior approval is required.
The following table summarizes preferred food and beverage payment methods:
- It is not permitted to use University funds to purchase commercially prepared food off-campus and bring it onto campus for consumption.
- The University defines “Business Meal” as a meal that includes more than one person and has a bona fide business purpose deemed essential to the University’s mission. Note: A business meal must include at least one person not affiliated/employed with UNC Charlotte.
- When using University funds, business meals consumed on campus should be purchased from contractually provided food vendors (e.g., The Bistro, Starbucks, Chick-fil-A, Einstein Bros. Bagels).
- Current subsistence rates can be found in the Travel Forms Package or Travel Manual referenced below.
Before initiating payment, be sure to have the following supporting documentation available:
- Contract, purchase order, invoice, receipt, or agenda
- Agenda or invitation to the event that shows the business purpose, date, and location
- Attendee list
- Entertainment Expenditure Form (not required if claiming travel subsistence rate)
Rational and other Considerations
- Some food and beverage expenditures require additional supporting documentation to substantiate the tax treatment and appropriate fund source of such payments.
- Payments or reimbursements must comply with the University’s accountable plan and fringe benefit exclusions; otherwise, they will be treated as taxable income to the recipient.
- The cost must always be reasonable, prudent, and have a valid University business purpose.
- All purchases made with a University p-card are exempt from North Carolina State sales tax. If discretionary funds are used, departments may opt to pay for sales tax in lieu of requesting a refund.
- All commercially prepared food (with the exceptions noted within University Policy 709, Food Service) must be prepared by the food service company under contract to the University (Chartwells).
- Subsistence meals while in travel status are eligible for reimbursement based on three conditions: 1) departure and return times; 2) overnight travel status, and 3) location at the time of the meal expense (refer to the University Travel Manual for additional details).
Additional Guidance on Allowable Fund Sources
Note: This table is provided for reference purposes only; departments are expected to read and adhere to the detailed guidance set forth by Business Affairs in University Policy 601.8, Appropriate Use of Funds.
(Click on the image below to enlarge)
Additional Guidance on Permitted Alcoholic Beverages and Restrictions
Note: This table is provided for reference purposes only; departments are expected to read and adhere to the detailed guidance set forth by Student Affairs in University Policy 706, Alcoholic Beverages
(Click on the image below to enlarge)
Resources
Policies
- IRS Travel, Entertainment, Gift and Car Expenses Publication 463
- OSBM Budget Manual – See Section 5, Travel Policies
- State of NC Purchase and Contract Division, Administrative Code
- University Policy (UP) 601.11, Purchasing Policy
- UP 601.8, Appropriate Use of University Funds
- UP 602.7, Travel Authorization and Reimbursement
- UP 706, Alcoholic Beverages
- UP 709, Food Service Policy
Procedures
Training & Other Resources
Contacts
- Budget Office – budget-genfund@charlotte.edu
- Conferences, Reservations, & Event Services (CRES) – eventserv@charlotte.edu
- Financial Services:
- Grants & Contracts Administration (GCA) – Darlene “Darl” Booker, dbooker4@charlotte.edu
Last Updated: April 4, 2024