Financial Forms & Resources
All budget forms should be submitted to umbudget@maine.edu for processing.
Forms
Budget orders are required to move funding between revenue and expense categories (e.g., revenue to personnel or operating to capital). These changes must be approved by the University of Maine System (UMS) Finance Office.
The collection and handling of cash are governed by the University of Maine System (UMS) Administrative Practice Letters (APLs). Employees responsible for handling cash are required to participate in a Cash Management Training Session annually.
Financial transaction forms are used for transactions within revenue, operating, capital, or transfer accounts (e.g., revenue to revenue or capital to capital). This form can be used to make corrections to actuals, make transfers between fund codes, or reallocate your current budget.
Interdepartmental order forms (IDOs) are transactions between two University of Maine System campuses or departments for goods and/or services.
Payroll forms are used to change employee payroll records, such as determining where salary or wage earnings should be distributed from or through a retroactive change in reallocating compensation.
Position Management reallocation or cost share forms should be used to make current budget changes to all personnel accounts (compensation and fringe).
The following forms should be used when setting up new programs (5XXXX) or projects (5XXXXXX). These forms will be reviewed by the Office of Business Services and subject to final approval by the UMS Accounting Office.
Resources
Accounts Receivable / Cash Management
- APL I-A. Prepaid Expenses and Deferred Revenues
- APL I-D. Cash Management Training
- APL I-E. Petty Cash
- APL I-F. Cash Collections Procedures
- APL IV-F. Credit/Debit Card Standards
Budget Authority and Responsibility
- APL IV-C. Signature Authority
- University of Maine Signature Authority Matrix
- APL IV-D. Record Management Practices
- APL IV-E. Responsibility and Authority for General Ledger Activity
Financial Procedures and Use of Funds
- APL IV-B. Travel, Expense, and Corporate Card Procedures
- APL IV-H. Moving Expense Reimbursement
- APL IV-I. Use of University Funds
- APL V.B. Gift Administration
- APL VII.A. University of Maine System Purchasing Procedures
- APL VII.B. Procurement Standards of Conduct
- APL VII.D. Cellular Telephone Acquisition, Use and Reimbursement
- APL VII.E. Sales Tax
- APL VII.H. Guidelines for Determining Employees or Independent Contractor Relationships
- FY = Fiscal Year
- F&A = Facilities and Administrative
Components of Published Facilities and Administrative Cost Rates
F&A and Federal Fringe Benefit Rate Agreements
- F&A and Federal Fringe Benefit Rate Agreement – FY2023 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2023 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2024 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2024 (Accessible Word Document)
F&A and Federal Fringe Benefit Rate Agreements
- Itemized List of Fringe Benefit Rate Components – FY2023 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2024 (Excel Spreadsheet)
Salary & Wage Account Codes and Applicable Benefit Rates
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2023 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2024 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2025 (Excel Spreadsheet)
For rates prior to FY2023, please visit here: Administrative, Facilities, & Benefit Cost Rates
- Charitable Solicitation Registration – Maine – Important Notice effective as of August 1, 2014 (PDF)
- Resale Certificate – Maine 01/01/2020 – 12/31/2025 (PDF)
- IRS – EIN Verification Letter (PDF)
- IRS – 501 (c) (3) Exempt Determination Letter (PDF)
- University of Maine System Fiscal Agent Letter (PDF)
- Internal Revenue Service (IRS) – W-9 Request for Taxpayer Identification Number (PDF)
- Sales Tax Exemption Summary (Excel)
- Colorado Sales Tax Exempt Instructions (PDF)
- Florida Tax Exempt Certificate (PDF)
- Illinois Tax Exemption Certificate (PDF)
- Maine Tax Exemption Certificate (PDF)
- Massachusetts Tax Exemption Certificate (PDF)
- Missouri Tax Exemption Certificate (PDF)
- New York Tax Exemption Certificate (PDF)
- Rhode Island Tax Exemption Certificate (PDF)
- Utah Tax Exemption Letter (PDF)
- Vermont Tax Exemption Certificate (PDF)
- Wisconsin Tax Exempt Certificate (PDF)
- 1098-T Information