Accounting Policies

Service Center Policy


The University of Nebraska-Lincoln's (UNL) policy for the financial management of service

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