Accounting Policies

Service Center Policy

Purpose
The University of Nebraska-Lincoln's (UNL) policy for the financial management of service centers has been established to provide consistent operational practices among the various service center units and to ensure compliance with federal government regulations. This is essential since UNL conducts sponsored programs under federal government grants and contracts. Service center activities result in direct and indirect charges to sponsored grants and contracts. Therefore, Service Center policies and practices must reflect

Guidelines for Funding Non-Travel Related Meals and Receptions

The State of Nebraska’s Department of Administrative Services permits payment of employee expenses while not in travel status under State Statute 81-1174 “for attendance at official functions, conferences or hearing(s).” If not permitted under this statute, employee expenses while not in travel status are not allowed. This list is meant to provide guidance, not to be exhaustive. Please contact Accounting at 402-472-8786 or 402-472-8779 with any questions or clarification/interpretation of this policy.

Employee vs. Independent Contractor: How to Tell the Difference

The proper classification of individuals as employees or independent contractors is important to UNL because errors can lead to severe penalties. An Independent Contractor Check List, which is available on SAPPHIRE, has been prepared to help you classify these individuals. While the Check List is intended to be the primary decision making tool, the following background information will help you understand the regulations regarding employees vs. independent contractor classification.

Non-Monetary Donations and Gifts

Non-monetary donations and gifts (equipment, land, textiles, manuscripts, etc.) with a combined value of $5,000 or more that are received from outside sources need to be reported by completing the Non-Monetary Donation/Gift Form. The value of each donation will be recorded to your department's 27 donation/gift WBS.* The donor must provide a value of the gift when it is donated.  If the donor refuses to provide a value, the department/college is responsible for obtaining an appraisal so a value can be e