Spending is guided by University Policy 601.8, Appropriate Use of University Funds. Policy 601.8 is supported by standards developed by Financial Services.
These standards outline minimum requirements related to common fund expenditures and are designed to assist departments with implementing Policy 601.8. All departments must comply with the standards by following prescribed procedures or by developing unit-specific procedures that meet or exceed the minimum requirements established by the standards.
The Allowable Fund Use Table provides an overview of allowable fund sources for common fund expenditures.
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Sources and Uses of University Funds Training
Last Updated: April 28, 2023Purpose: Provides baseline standards for the capital assets process of the UNC System and general guidance on recording and maintaining capital assets.
Last Updated: June 2, 2022These files contain a list of vendors debarred from doing business with the State of North Carolina, including their location, date of debarment, and reason for debarment.
Last Updated: June 1, 2021All 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 transportation.gov.
Last Updated: June 6, 2021Established 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, 2014The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.
Last Updated: February 15, 2022The Statewide IT Procurement Office establishes processes, specifications, and standards for IT products and services that are purchased, licensed, or leased by state agencies and educational entities.
Last Updated: November 10, 2014Text of the statute: North Carolina Daily Deposit Act.
Last Updated: November 10, 2014The North Carolina Department of Revenue's mission is to fund public services benefiting the people of North Carolina.
Last Updated: February 15, 2022As the State's Chief Fiscal Officer, the Controller serves as an independent resource to promote accountability while protecting the financial integrity of the State.
Merchants that accept credit and debit cards are required to adhere to certain rules and standards designed to protect cardholder account data. The various rules and standards are issued individually by the card associations and collectively by the Payment Card Industry (PCI) Security Standards Council. State entities accepting credit cards are required to adhere to these rules and standards. Information contained herein is intended to provide guidance regarding compliance.
Last Updated: January 7, 2022The Office of State Human Resources vision is to excel as a leader and partner in managing Human Resources for a North Carolina State Government that reflects the diversity and talent of our state.
Last Updated: February 15, 2022The North Carolina Office of the State Auditor (OSA) performs an array of work, including financial statement audits, financial-related audits, performance audits, information technology audits, and investigative reports. We examine all facets of state government, including education, health, transportation, computer systems, regulatory processes, and public safety. OSA conducts special studies as requested by the Legislature and audits federal grant programs to ensure North Carolina can continue to receive federal money. Our work helps improve the efficiency of state government and helps the state retain its coveted AAA bond rating.
Last Updated: February 15, 2022I. Executive Summary and Purpose
The Payment (Credit/Debit) Card Processing Standard provides the requirements and direction for all payment (credit/ debit) card processing activities at UNC Charlotte.
The following sources were consulted and provide the basis for this program: ISO 27002 and the Payment Card Industry Data Security Standards (PCI DSS).
This Standard defines the responsibilities of employees, administrative units, organizations and affiliates that process payment cards on behalf of UNC Charlotte or its affiliates or have access to UNC Charlotte’s computing and network resources that are utilized for the processing of payment cards. All relevant provisions contained in University Policy #311 and the Standard for Responsible Use are applicable and included by reference in this document. This Standard supersedes all other associated UNC Charlotte regulations and procedures pertaining to payment card processing.
II. Scope
This standard applies to:
A. All academic and administrative units, organizations, affiliates, and employees of UNC Charlotte who accept credit/debit card payments for University business.
B. All external organizations contracted to provide outsourced services for Credit/Debit Card Processing for University business by the parties described in II. A.
C. All academic and administrative units, organizations, affiliates, and employees of UNC Charlotte who provide Credit/Debit Card Processing services for third parties.
III. Standard
A. Units must obtain approval from the Vice Chancellor for Business Affairs (VCBA) or his/her designee to process Payment (Credit/Debit) Cards.
This includes, but is not limited to:
B. All Payment (Credit/Debit) Card Processing activities must be registered with the unit designated by the VCBA.
C. Cardholder data may not be stored on any UNC Charlotte computer device or network. Any exceptions must be in writing and signed by both the VCBA and Chief Information Officer (CIO). Anyone who is granted an exception must contact ITS Information Security for assistance with interpretation and implementation.
D. All departments or units which receive approval for UNC Charlotte card processing activity must comply with the Payment Card Industry Data Security Standards (PCI DSS) and are required to validate their compliance as specified by the Standard and UNC Charlotte validation requirements.
E. All Payment (Credit/Debit) Card Processing activities must comply with the state of North Carolina General Statutes (G.S.) and policies. That includes but is not limited to the North Carolina (NC) G.S. 147-77 (Daily Deposit Act), NC Office of the State Controller (NC OSC) Policy 500.1 (Maximization of Electronic Payment), 500.2 (Master Services Agreements for Electronic Payments), 500.11 (Compliance with PCI Data Security Standards), 500.13 (NC Security and Privacy of Data), and NC Session Law 99-434 which amended multiple General Statutes related to the acceptance of electronic payments.
F. All staff that interface with payment card activities, cardholder data, and/or associated reporting or administrative portals must meet requirements detailed within the PCI DSS and Payment (Credit/Debit) Card Processing Procedures.
G. All Payment (Credit/Debit) Card Processing will be conducted according to current Payment (Credit/Debit) Card Processing Procedures.
IV. Procedures
The Payment (Credit/Debit) Card Processing Procedures document provides the details for implementing this Standard. These procedures carry the full force of this Standard.
V. Revisions and Exceptions
This Standard may be revised only with the approval of the VCBA or his/her designee of UNC Charlotte. The VCBA and the CIO may grant exception to this Standard or the Payment (Credit/Debit) Card Processing Procedures document by mutual agreement.
Related Resources
Legal References:
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ISO/IEC 27002 was adopted by The University of North Carolina at Charlotte in 2012. All standards and guidelines are based on this code of practice for Information Security Management
Revision History
Approved: 10/5/2006
Revised: 1/7/2015
The Payment Card Industry (PCI) Security Standards Council’s mission is to enhance global payment account data security by developing standards and supporting services that drive education, awareness, and effective implementation by stakeholders.
Last Updated: November 10, 2014Social Security website helps individuals get secure access to the information they need.
Last Updated: November 10, 2014The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for professional business activities considered external conferences, internal conferences, training sessions, or retreats.
This standard applies to all situations where University funds are used.
Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.
Related Resources
The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for gifts, awards and other payments using University funds for a valid University business purpose.
This standard applies to all situations where University funds are used.
Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.
[1] UNC Charlotte’s accountable plan, as established per IRS Regulation Section 1.62-2 (c-g) & (i), requires employee requests for reimbursements to be made within 60 days after the expense is paid or incurred in order for the reimbursement to be excluded from the employee’s wages and not subject to withholding taxes. Requests for reimbursements such as those made on a Direct Pay Request (DPR) or travel reimbursement form made after the 60-day period will be included in the employee’s gross income and reported as wages or other compensation on the employee’s Form W-2.
[2] The gross-up calculation can be found on the Financial Services Forms website: http://finance.d07-stage.charlotte.edu/resources/forms.
[3] The moving expense procedures can be found on the Financial Services website: https://finance.charlotte.edu/resources/controllers-office/unc-charlotte-moving-expense-procedures.
[4] Refer to OSBM Budget Manual, Section 6.4.5, “Membership Dues.”
[5] Refer to OSBM Budget Manual, Section 6.4.6, “Academic Assistance – Tuition, License, and Certificate Fees.”
Last Updated: March 23, 2022The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for marketing and development expenses using University funds for a valid University business purpose.
This standard applies to all situations where University funds are used.
Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.
Discretionary funds are the only types of funds that may be used for cultivation of donors and potential donors and development of community and institutional relationships, which may include business meals, entertainment, and amenities (refer to the Standard on Meals and Entertainment for additional guidance).
Last Updated: December 21, 2017
The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for meals or entertainment, all of which must have a valid University business purpose.
This standard applies to all situations where University funds are used.
Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.
[1] Refer to OSBM Budget Manual, Section 5.1.11, “Reimbursement for Meals,” Section 5.1.12, “Meals during Overnight Travel”; and Section 5.1.13, “Meals during Daily Travel.”
[2] Refer to UNC Policy 300.3.3[G] for a description of the circumstances in which a student-employee may be considered subject to the State Human Resources Act (SHRA), and consequently, subject to the same fund use requirements as a “regular career employee.”
Last Updated: July 10, 2017The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for student-oriented activities using University funds for a valid University business purpose.
This standard applies to all situations where University funds are used.
Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.
Discretionary funds and Student Auxiliary and Student Fee Funds may be used for student-oriented activities (instructional and non-instructional). Student-oriented activities are academic and student-life related events such as new student receptions, scholarship presentations, and student government activities. The purchase of food or beverage for employees is not allowable from Student Auxiliary and Student Fee Funds unless the employee is in travel status per the North Carolina Budget Manual (refer to the Standard on Meals and Entertainment for additional guidance on food and beverage expenses for employees).
The General Fund may be used for certain instructional student-oriented activities if approved by the University Budget Office. The purchase of food or beverage for students is not allowable from the General Fund unless the student is in travel status per the North Carolina Budget Manual[1] (refer to the Standard on Meals and Entertainment for additional guidance on food and beverage expenses for employees).
[1] Refer to OSBM Budget Manual, Section 5.7.3, “Post-secondary Students.”
Contains information on purchase and contracts, vendor resources, commodity codes, statewide term contracts, weekly fuel prices, staff contacts, agency contacts, bid opportunities, procurement rules/manuals as well as the procurement information portal.
Last Updated: January 7, 2022Site contains information on state surplus property for sale including auctions, and retail store hours and locations.
Last Updated: January 7, 2022The Division of Purchase & Contract is dedicated to providing quality products and services at the best available price.
Last Updated: January 7, 2022This policy, in accordance with University Policy 602.7, Travel Authorization and Reimbursement, and in consideration of Internal Revenue Service (IRS), Office of State Budget and Management (OSBM), and other applicable regulations and guidance, establishes when the University will provide payment for third party lodging expenses incurred to support University business purposes, along with related administrative requirements.
These requirements apply to all UNC Charlotte faculty, staff, students, and any other individuals and members of organizations that travel at University expense (after this, “Travelers”).
Third Party Lodging: An establishment that is rented out by a third party or treated as an apartment building by state or local law or regulation. This includes most non-hotel facilities and those rented out via sites like Airbnb and VRBO.
Rental Agreement: A signed agreement between the University Traveler and the Third Party Lodging establishment.
Per the North Carolina Budget Manual, authorization for third party lodging arrangements must be approved prior to travel. Submit the following documents to Disbursements no less than two weeks before the travel dates:
Third Party Lodging Authorization Request, which demonstrates:
Evidence of cost savings to the State OR
If there is no evidence of savings to the State, please justify why a policy exception is necessary by providing an explanation and sufficient documentation. Justification may include, and should not be limited to, reasons such as safety and security issues, limited choices of hotels in remote areas, etc.
Quote for third-party lodging location
Copy of planned rental agreement or other applicable unsigned document (i.e., a screenshot of the desired location from the web page, which shows all costs and fees itemized)
Note: third party lodging agreements are not allowed among family members
Three hotel quotes for cost comparison.
When obtaining comparison quotes, please use the following criteria:
Three- and four‐star hotels from a travel/hotel booking website (e.g., Hotels.com, Expedia).
Search for hotels close to the conference or business site.
After a review of required documentation listed above, Disbursements will notify the traveler and departmental contact via email if approved or denied.
To be reimbursed for third party lodging, submit the following:
Approved Third Party Lodging Authorization Request with the Travel Reimbursement & Expense Report.
A copy of the signed rental agreement or other applicable documents (e.g., Airbnb agreement).
Paid itemized receipt, if separate from the rental or other signed agreement.
All employees must comply with the procedures supplemental to these requirements.
Rev. 4/18/18, 9/8/18, 7/29/21
Last Updated: July 29, 2021Track your expenses when traveling abroad and making purchases in different currencies. This simple tool uses historical rates to calculate foreign exchange charges so you won’t have to. You can even save your progress online and print a report.
Last Updated: January 14, 2019US Department of State - Offices of Allowances
Last Updated: September 5, 2019As a first step in planning any trip abroad, check the Travel Advisories for your intended destination. You can see the world at a glance on their color-coded map.
Last Updated: January 14, 2019Purpose: To provide requirements for financial management, monitoring and reporting for Federal funding.
Last Updated: January 12, 2023