Financial Practices & Standards
UMS Administrative Practice Letters (APLs)
- 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
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- APL II-A. Facilities Procedures
- APL II-B. Motor Vehicle Administration and Guidelines
- APL II-C. Withholding and Reporting for Personal Use of Employer-Provided Vehicles
- APL II-D. Waste Reduction and Recycling
- APL II-E. Safety and Environmental Management System
- APL II-F. Sale or Lease of Real Property to Third Parties
- APL II-G. Acquisition of Real Property Through Purchase, Gift, Lease, or License
- APL II-H. Procedures of Obtaining Design and Contracting Services for Capital Construction Projects
- APL II-I. Information Technology in Capital Projects
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- APL III-C. System Internal Loans
- APL III-D. Payments to Noncitizens of the United States
- APL III-E. Internal Audit Services
- APL III-F. Auxiliary Enterprises
- APL III-H. Debt Policy
- APL III-I. Tax-Exempt Debt Compliance
- APL III-J. Reserves and Other Categories of Unrestricted Net Position
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- APL IV-A. Accessibility of University Programs, Services, and Facilities
- APL IV-B. Travel, Expense, and Corporate Card Procedures
- 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
- APL IV-F. Credit/Debit Card Standards
- APL IV-G. Tuition Residency Classification
- APL IV-H. Moving Expense Reimbursement
- APL IV-I. Use of University Funds
- APL IV-J. Reporting Workplace Wrongdoing
- APL IV-K. Availability of Nutrition Information at Student Dining Services
- APL IV-L. Security Surveillance Camera Policy
- APL IV-M. Data Governance
- APL IV-N. Health Insurance for Retirees and Former Employees on Long Term Disability
- APL IV-O. Time Reporting
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- APL V-A. Gifts of Stocks/Bonds
- APL V-B. Gift Administration
- APL V-C. IRS Required Forms for Gifts to the University and Receipt of Cash in Excess of $10,000
- APL V-D. Charitable Gift Annuities
- APL V-E. Tax Sheltered Annuity Guidelines
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- 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
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- APL VIII-A. Cost Sharing
- APL VIII-B. Restricted Expendable Funds Guidelines
- APL VIII-C. Direct Charging of Expenses
- APL VIII-D. Subrecipient Monitoring
- APL VIII-E. Effort Certification
- APL VIII-F. Inter-Campus Sponsored Projects
- APL VIII-G. Program Income
- APL VIII-H. Compliance Monitoring Program
- APL VIII-I. Revision of Budget and Program Plans
- APL VIII-J. Financial Reporting
- APL VIII-K. Cost Transfers
- APL VIII-L. Closeout Procedures
- APL VIII-M. Participant Support
University of Maine Standards
- TBD
UMS Administrative Practice Letters (APLs)
- APL IX-A. Financial Adjustments – Tuition, Fees, Room, and Board
- APL IX-B. Accounting Guidelines for Student Administered Funds
- APL IX-C. Student Accounts Receivable
- APL IX-D. Student Financial Appeal Process
- APL IX-F. Fee Collection – Non-University Organizations
- APL IX-G. University of Maine System Tuition Waivers
- APL IX-H. Student Military Mobilization and Activation
- APL IX-I. Federal Financial Aid Programs
- APL IX-J. Early College Student Processing
- APL IX-K. Process for Releasing Official Transcript and/or Diploma for Students with Financial Holds
University of Maine Standards
- TBD