Full List of Resources
Fixed Assets Disposition & Change eForm
Fixed Assets Disposition and Change eForm
Purpose: Use this eForm to surplus assets; report assets that are lost, stolen, or cannibalized for parts; trade-in assets; transfer an asset to another UNC Charlotte Department; transfer an asset between agencies; return product to vendor; change the name of the custodian or location of an asset within your department.
Last Updated: January 11, 2021
Fixed Assets Fabricated Equipment Use eForm
Fixed Assets Fabricated Equipment Use eForm
Purpose: Complete this electronic form (eForm) to report and track the costs associated with the fabrication of equipment. This includes instances when multiple items are purchased on more than one purchase order, and those items will be combined to make one asset. A more detailed definition of fabricated equipment is provided on the form.
Last Updated: January 11, 2021
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 Off-Campus Equipment Use eForm
Fixed Assets Off-Campus Equipment Use eForm
Purpose: Use this eForm to create a new off-campus equipment use agreement or to extend or terminate an existing agreement. Agreements can only be effective for one year at a time.
Last Updated: January 11, 2021
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
Fly America Act
Purpose: All air travel and cargo transportation services funded by the federal government are required to use a “U.S. flag” air carrier service. You can find a complete list of certified U.S. flag air carriers on the U.S. Department of Transportation website.
Last Updated: July 16, 2024
FMG Snapshot
Purpose: The FMG Snapshot is a high-level companion piece to the Financial Management Guidelines.
Last Updated: November 1, 2024
Foreign National Information Form – Non-Student Version
This form is required to be completed by foreign national visitors in order for the visitor to receive payments from UNC Charlotte.
Last Updated: January 11, 2021
Foreign National Information Form – Student Version
This form is required to be completed by foreign national students in order for the student to receive payments from UNC Charlotte.
Last Updated: January 11, 2021
Gift Cards/Gift Certificates, How to Pay
General Requirements
All purchases of gift cards/gift certificates (of non-negotiable amounts) must have a valid, documented business purpose as outlined in the policies referenced below, and must comply with all University purchasing and expense procedures.
Payment Methods: Gift Cards
Purchasing card (p-card): The preferred method for purchasing gift cards is to use a University-issued Purchasing Card (p-card). The purchase must be within the p-card limits and not conflict with any contractual agreement.
- Gift cards are considered cash equivalents by the IRS. Separately submit UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Documentation Form, to the Tax Office within two (2) weeks if:
- The recipient is an employee (regardless of amount), or
- The recipient is a non-employee and the amount is $600 or greater.
- Note that some vendors/retailers will not accept credit cards to purchase gift cards.
- Amazon eGift cards: To purchase an eGift card from Amazon, send an email to your department’s Purchasing Agent for approval. Once approved, the Purchasing Agent will send a request to the 49erMart Administrator to add the applicable permissions to your user profile. Once you are notified that this has been completed, you can purchase the eGift card on Amazon.com.
- Barnes & Nobles gift cards and tangible personal property gifts may be purchased directly from the University Bookstore with a p-card or invoiced to the department through 49erMart.
ESDPR: If the recipient is an employee or student, you may submit an Employee/Student Direct Pay Request (ESDPR). Download an ESDPR form and complete the form according to the instructions (link provided below).
- Attach UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Documentation Form, to the ESDPR if:
- The recipient is an employee (regardless of amount), or
- The recipient is a student and the amount is $600 or greater.
- Reimbursement for purchases for others: If an individual purchases gift cards to distribute to others and requests reimbursement and the gifts meet the reportable limits, UP 602.11 Appendix B – Reportable Gifts, Awards, & Prizes Form must be submitted. If the gifts do not meet the reportable limits, a list of recipients must be sent with the ESDPR to be reimbursable to the individual tax-free, in accordance with the University’s accountable plan.
Any non-reportable gifts (see UP 602.11 Appendix A) should be tracked on UP 602.11 Appendix C, Gifts, Awards, & Prizes Log Sheet, or a similar tracking sheet unless it is unreasonable or impractical to do so.
Payment Methods: Gift Certificates
Gift certificates should be purchased using the same payment methods above. Non-transferable gift certificates for tangible personal property are the only types of gift certificates that qualify as non-cash awards, if the gift certificate meets all of the following criteria:
- It is non-transferable,
- It is able to be used to purchase tangible personal property only, from a limited array of such items pre-selected or pre-approved by the University, and
- It is non-negotiable and non-refundable (does not allow cash back).
Gift certificates given to employees that meet the criteria listed above and are below the thresholds listed in UP 602.11 Appendix A are not reportable to the Tax Office.
Applicable University Policies:
- Review University Policy 602.11, Gifts, Awards, and Prizes, before making any gift card or gift certificate purchases.
- Refer to UP 602.11 Appendix A to determine if a gift (cumulative per person) is reportable to the Tax Office.
- Refer to University Policy 601.8, Appropriate Use of University Funds, and related standards to determine permissible fund types for these purchases.
Tax reporting requirements and Account Codes for Gift Cards and Gift Certificates by recipient type:
- Employees:
- Gift cards of any amount given to employees must be reported to the Tax Office for reporting on the employee’s Form W-2. In addition, the payment is subject to federal and state income taxes.
- Gift certificates for tangible personal property that meet the criteria listed above are subject to the non-cash awards and gifts limits listed in UP 602.11 Appendix A.
- Gifts to employees should be expensed to account code 950150.
- Non-employees: If combined payments to a non-employee total $600 or greater in a calendar year, the Tax Office must be notified for Form 1099-MISC reporting. Gifts to non-employees should be expensed to account code 951440.
- Foreign nationals: Prior to making a payment of any amount to a foreign national/non-U.S. resident, contact the Tax Office, as tax reporting and withholding are required.
Advanced purchases:
Units may purchase advance quantities of gift certificates and cards as long as the following controls are established with respect to the quantity of gift certificates and cards purchased:
- There are appropriate controls to ensure that all pre-purchased gift certificates and cards are kept in a secure place.
- Records documenting the use of the gift certificates and cards that include the recipient’s information and the gift certificate or card number or other similar identification number are maintained.
- Units purchase only the number of gift certificates and cards expected to be awarded during a fiscal year.
- Gift certificates and cards with a value greater than the tax reportable limits specified in Policy 602.11 may not be purchased without advanced written approval from the Tax Office. Advanced approval must be requested via email or hard copy memo submitted to the Tax Office.
Questions?
Please refer to the contacts listed on the Tax Office website.
Last revised: 5/11/2018, 7/10/2018, 9/14/18, 7/30/19, 7/01/21
Last Updated: July 1, 2021
Goods and Services Already Provided, How to Pay
Payment method:
Complete an Electronic Check Request (eCR) Form within 49er Mart to request payment for goods or services that have already been provided and were not obtained through the issuance of a purchase order.
Note: eCRs cannot be created for employees or students. Please submit reimbursement for employees and students on an Employee & Student Direct Payment Request (ESDPR) Form.
Rationale and other considerations:
The eCR Form should be used to request payment for goods or services in situations where the department does not know the final cost of the service until it is completed, or if the department must obtain items in a true emergency situation before a purchase order is issued.
Please note that the use of an eCR Form should not replace the University’s standard purchasing process of submitting a requisition/approved purchase order through 49er Mart prior to procuring goods and services.
If such transactions are expected to be recurring in nature with a particular vendor, the department should consider establishing a Multi-Invoice Service Order to more efficiently process such payments. Contact your Purchasing Agent for additional information.
How to do it:
Follow the detailed eCR instructions in Canvas.
| Policies | Procedures | Forms / Links | Training and Reference Materials |
|---|---|---|---|
University Policy 601.11, Purchasing Policy State of NC Purchase and Contract Division, Administrative Code University Policy 601.8, Appropriate Use of University Funds | 49er Mart Requester – Step-by-Step Guide |
49er Mart Approver – Step-by-Step Guide
Materials Management Purchasing ManualeCR Instructions
Employee & Student Direct Pay Request
Banner Login49er Mart Training in Canvas
Contact for additional questions:
Send an email to the Purchasing mailbox at purchasing@charlotte.edu or refer to the list of Purchasing contacts.
Last updated 9/14/18, 4/30/19, 7/18/19
Governmental Accounting Standards Board (GASB)
Governmental Accounting Standards Board (GASB)
Established in 1984, the GASB is the independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).
Last Updated: December 23, 2014
Gross-up Calculation
Purpose: To calculate gross-up payments or reimbursements to employees so that the employee’s tax liability is paid by the department. Discretionary funds are the only fund type that may be used for this purpose.
Last Updated: May 9, 2025
Guide to Querying Fixed Asset Info in Banner
Purpose: Describes how to navigate in Banner to obtain asset numbers and other asset information.
Contact Email: finsystems@charlotte.edu
Last Updated: December 9, 2019
Guideline for Card Present Payment Processing
Purpose
The purpose of this document is to provide guidance in the usage of Card Present (CP) in person payment (credit/debit) card processing.
Scope
This guideline applies to all UNC Charlotte employees, affiliates and authorized users who will interact with payment card data, functions or systems as part of their job duties.
Contacts
Direct general questions about this guideline to the Office of the Bursar – Merchant Services at ecommerce@charlotte.edu.
Guidelines
Merchants must purchase, lease, rent or utilize a Payment Card Industry (PCI)-listed Point-to-Point Encryption (P2PE) solution from the Payment Card Security Standards Council (PCI SSC), obtained through or approved by Office of the Bursar – Merchant Services in conjunction with North Carolina Office of the State Controller (NC OSC) to accept CP payments.
Complete the EC : POS Terminal Order Form to request the rental of an approved POS device to accept CP transactions.
Approved Equipment Exceptions
Departments requiring customized equipment for POS transactions must contact the Office of the Bursar – Merchant Services before such equipment is purchased, leased, rented or utilized. Merchant Services will work in conjunction with OneIT to review and approve special requests. Additional information and/or external consultation may be required. The requestor will bear all external costs related to the exception approval process.
- Any device not part of a PCI-listed P2PE solution from the PCI SSC must be configured to process transaction data only through a cellular connection or on the segregated PCI network. University card processing through any device not part of a PCI-listed P2PE solution from the PCI SSC must not take place on the main University network. Merchants are responsible for ensuring that the proper configuration of network devices is in place. OneIT and Merchant Services will assist as needed.
Using Your Approved Equipment
Current procedures for acceptance of CP transactions must be followed. Those may be referenced in the UNC Charlotte: Merchant Training, or at the websites of participating card companies (e.g., Visa, MasterCard, and American Express).
Protecting Your POS Equipment
- POS terminals must be protected from tampering and tracked.
- Physical access to and oversight of terminals shall be limited to personnel who have completed the merchant training requirements for card processing.
- If terminals are customer-facing, they should be monitored while in use and secured when not in use.
- Terminals must be inspected for tampering daily and reports associated with inspections must be returned to ecommerce@charlotte.edu monthly.
- Any suspicious behavior or indications of device tampering or substitution must be reported to ecommerce@charlotte.edu.
- If terminals fail and are replaced by the merchant through the merchant services provider, ecommerce@charlotte.edu must be notified.
- The identity of any third party persons claiming to be repair or maintenance personnel must be verified prior to granting them access to modify or troubleshoot devices.
- Merchant Services must be notified at ecommerce@charlotte.edu if third party persons are granted access to terminals.
Related Resources
Revision History
- Initially approved by the AVC for Finance on November 25, 2024
Guideline for Contracting with Integrated Third Party Service Providers
Purpose
The purpose of this document is to provide guidance in establishing and maintaining contracts with integrated third party service providers that integrate with or have access to modify any portion of the UNC Charlotte payment card environment.
Scope
This guideline applies to all university employees, affiliates and authorized users who plan to work with a third party that will be interacting with payment card data, functions, or systems (e.g., credit and debit cards) as part of their payment processing services through a University or affiliated entity merchant account.
Contacts
Direct general questions about this guideline to the Office of the Bursar – Merchant Services at ecommerce@charlotte.edu.
Guidelines
Before Contracting for Goods or Services
- Contact Merchant Services: Prior to entering into any contract or purchasing specialized software, equipment or systems necessary for payment card processing, departments must contact the Office of the Bursar – Merchant Services. They will review customized processing applications for compliance with standards, guidelines, security measures, contract requirements and feasibility.
- Include Merchant Services in Request for Proposal (RFP): It is best practice to include the Office of the Bursar – Merchant Services in any formal RFP process involving payment acceptance.
- Third-party Service Providers interacting with payment card data, functions or systems as a part of their payment processing services must provide proof of Payment Card Industry Data Security Standards (PCI DSS) compliance and/or validation of payment software. Preferably, any third party that captures Cardholder Data (CHD) be a validated Level 1 Service Provider.
- Departmental Collaboration: The Office of the Bursar – Merchant Services in conjunction with Materials Management, OneIT, the Office of Legal Affairs, the Internal Audit Department and the applicable computer support unit, will work with the department to ensure that processing standards, safeguarding measures and legal requirements are met.
- OneIT Oversight: OneIT oversees data security governance, IT systems use, technology evaluation and recommendations and provides direction and support for the security and networking of campus infrastructure utilized for card processing systems. Submit any software and IT-related acquisition requests to OneIT for review before acquisition. OneIT will oversee the final approval, signature and execution of contracts and acquisitions involving technology.
- Additional information and Costs: Additional information or external consultation may be required. The requestor will bear all costs related to the external review if required for the approval process.
- Implementation of Approved Software/Equipment: Implement approved third-party software/equipment according to third-party guidelines. Modify default vendor passwords and settings to unique ones before installing the system on the University network or using it for card processing.
Contract Elements
Contracts and associated documentation must address these elements:
- Compliance with the OneIT Standards and Guidelines; specifically:
- Standard for Security Requirements of Information Systems, and the related Information Security Checklist
- Standard for Information Security related to Vendors and External Parties
- PCI SSC Requirements: Compliance with all appropriate Payment Card Industry Security Standards Council (PCI SSC) requirements and their responsibility for specific PCI DSS requirements. If the vendor impacts the CHD environment, they must address:
- Proof of PCI DSS compliance and/or validation of payment software
- Specific elements of the PCI DSS for which they will be responsible and those for which the University will be responsible
- Documentation that clearly details where CHD is captured, information regarding integration with the designated gateway provider and linkage type, and specifies any outside entities’ applications or servers utilized
- Service level agreements
- Remote access and use of Multi Factor Authentication
- Protection of Personally Identifiable Information (PII)
- Data retention and destruction policies
- Liability
- Business continuity
A final copy of the executed contract must be emailed to the Office of the Bursar – Merchant Services at ecommerce@charlotte.edu.
Related Resources
- Standard for Accepting Electronic Payments
- Standard for Information Security related to Vendors and External Parties
- Standard for Security Requirements of Information Systems
Revision History
- Initially approved by the AVC for Finance on November 25, 2024
Guideline for Daily Cash Management
Purpose
The purpose of this document is to provide guidance for daily cash management of merchant accounts.
Scope
This guideline applies to all UNC Charlotte employees, affiliates and authorized users who will interact with payment card data, functions or systems as part of their job duties.
Contacts
Direct general questions about this guideline to the Office of the Bursar – Merchant Services at ecommerce@charlotte.edu.
Guidelines
All merchants are subject to University Policy 602.4, University Receipts and Deposits and North Carolina law and policies. All departments or units issued a merchant account must:
- Daily Batching: Batch and transmit all POS terminal and internet transactions to the merchant card processor on a daily basis. Transactions should not be held more than 24 hours.
- Settlement Reports: Pull their own daily settlement reports. If the use of a generic merchant account is approved by Merchant Services, Merchant Services will provide the appropriate sales reports to the entity for reconciliation and deposit purposes.
- Reconciliation: Verify and reconcile all transactions on the settlement report to either the terminal settlement tape or the gateway report (e.g., TouchNet, Bluefin) and any third party reporting system(s) before submitting a deposit. Supervisors should review refunds, chargebacks, reversals and card fees at least monthly.
- Reporting Sales: Accurately report sales totals (net of refunds) by submitting a Payment Book Receipt (PBR) to the University Cashiers by 12:00 noon on the day that the settlement of funds is reflected in the banking settlement reports. This applies to card transactions debited or credited directly to the merchant account due to sales, chargebacks, retrievals, refunds, reversals or other activity.
- Weekend or Holiday Transactions: Transactions that occur on Friday, Saturday, Sunday or holidays must be deposited to the University Cashiers on the next business day (usually Monday).
- Daily Deposits: Create a separate deposit for each day transactions occurred.
- Cashier Review: The Cashiers will review the deposit and inform the merchant of any discrepancies.
- Backup Documentation: Provide appropriate backup documentation to substantiate the deposit (i.e., a copy of the sales report from the card processor or a copy of the gateway batch totals settlement report, not detail).
- Audit Retention: Retain the settlement tape from the POS terminal for audit purposes.
- Discrepancy Resolution: Resolve any discrepancies identified by the University Cashiers within 24 hours.
- Periodic Review: Periodically review Banner fund and account balances to ensure that they accurately reflect reported sales, refunds and fees.
Note that if they do not have an approved device to accept card present transactions at an event (in a face-to-face environment), a merchant must accept cash or checks and follow all cash handling procedures in University Policy 602.4, University Receipts and Deposits.
Related Resources
- Standard for Accepting Electronic Payments
- University Policy 602.4, University Receipts and Deposits
Revision History
- Initially approved by the AVC for Finance on November 25, 2024
Guideline for Establishing Merchant Accounts
Purpose
The purpose of this document is to provide guidance on establishing merchant accounts for accepting payment cards (credit and debit cards).
Scope
This guideline applies to all UNC Charlotte employees, affiliates and authorized users who will interact with payment card data, functions or systems as part of their job duties.
Contacts
Direct general questions about this guideline to the Office of the Bursar – Merchant Services at ecommerce@charlotte.edu.
Guidelines
To accept card payments, campus units (academic, administrative, organizations, affiliates and employees) must establish a merchant account through the North Carolina Office of the State Controller (NC OSC) via the Vice Chancellor for Business Affairs’ (VCBA) designee (Office of the Bursar – Merchant Services).
- Consultation: Departments considering accepting card payments should first consult their division or college/administrative Business Officer.
- Initial Interest Form: Complete the Initial Interest Form to determine if opening a new merchant account is appropriate.
- Application: If opening a new merchant account is deemed feasible, complete the EC-Application to Process Payment Cards (EC-APP) located at path, S:\Campus Merchants\eCommerce Forms\EC-APP – Application to Process Payment Cards form, and submit it to ecommerce@charlotte.edu. The EC-APP must include:
- The business need for accepting payment card transactions
- Anticipated transaction volume
- The proposed method for accepting card payments (e.g., online, in-person)
- Signatures from the person responsible for managing the account, the Department Head and the division or college/administrative Business Officer
- Review: The Office of the Bursar – Merchant Services will review submitted requests and consult with OneIT as needed. The review will assess feasibility, functionality, compliance and impact on business operations.
- Approval: Upon approval, the Office of the Bursar – Merchant Services will work with the campus unit to determine the appropriate merchant account type, based on the intended card acceptance method:
- Online (Card Not Present – CNP)
- In-person (Card Present – CP)
If a separate merchant account is necessary, the Office of the Bursar – Merchant Services will establish it and submit orders for any necessary Point of Sale (POS) terminal equipment to be utilized through NC OSC.
Third party contracts associated with the request must comply with the Guideline for Contracting with Integrated Third Party Service Providers or the Guideline for Outsourced Payment Processing as applicable.
Related Resources
- Standard for Accepting Electronic Payments
- Guideline for Contracting with Integrated Third Party Service Providers
- Guideline for Outsourced Payment Processing
Revision History
- Initially approved by the AVC for Finance on November 25, 2024