{"id":3679,"date":"2018-07-11T13:24:28","date_gmt":"2018-07-11T20:24:28","guid":{"rendered":"https:\/\/nau.edu\/university-policy-library\/?page_id=3679"},"modified":"2026-08-19T06:18:17","modified_gmt":"2026-08-19T06:18:17","slug":"comptroller-policies","status":"publish","type":"page","link":"https:\/\/in.nau.edu\/university-policy-library\/comptroller-policies\/","title":{"rendered":"Comptroller Policies"},"content":{"rendered":"<h5>Financial Management<\/h5>\n<h3>Comptroller Policies<\/h3>\n<hr \/>\n<p>Northern Arizona University\u2019s comptroller policies are set forth below. These policies will remain in their current form and will not be translated to the new University Policy format.<\/p>\n<h4>Section 000. Introduction<\/h4>\n<ul>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-001.pdf\">001 Introduction<\/a><\/span><\/li>\n<\/ul>\n<h4>Section 100. General<\/h4>\n<ul>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-101.pdf\">101 Comptroller&#8217;s Office Mission and Organization<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>102 Budget and Reports<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-102_02.pdf\">102-02 Budget Activity and Expenditure Detail Reports<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-102_03.pdf\">102-03 Document Identifiers (Subsidiary Systems)<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-102_04.pdf\">102-04 Document Identifiers PS (Student Information System)<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-103.pdf\">103 Departmental Record Retention<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-104.pdf\">104 Collection of Debts Owed to the University by Employees<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-105.pdf\">105 Fiscal Year-End Closing<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/106_apc_7-14-26.pdf\">106 Month-End Closing<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-108.pdf\">108 Sales Tax<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-109.pdf\">109 Parking, Traffic, and Library Fines<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-110.pdf\">110 Information Security Plan<\/a><br \/>\n<\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-110_01.pdf\">110-01 Payment Card Compliance<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-111.pdf\">111 Charges to State Operating Departments<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-112.pdf\">112 Accounting Questions and Assistance<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-117.pdf\">117 Personal Use of University Resources<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-119.pdf\">119 Public Purpose Served<\/a><\/span><\/li>\n<li><a href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/120.pdf\"><span style=\"color: #800080\">120 Sales and Use Tax on Purchases<\/span><\/a><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-121.pdf\">121 NAU Identification Numbers for IRS, State of Arizona, and Duns<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-122.pdf\">122 Unrelated Business Income Tax<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-124.pdf\">124 Misuse of Public Monies<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-125.pdf\">125 Financial Review and Verification<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-130.pdf\">130 Capitalization and Depreciation<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-131.pdf\">131 Use of Bond Proceeds<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-132.pdf\">132 Debt Policy<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-133.pdf\">133 Continuing Disclosure Annual Report<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-134.pdf\">134 Build America Bonds Subsidy Procedure<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-135.pdf\">135 Scholarship Allowances<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-140.pdf\">140 Intangible Assets<\/a><\/span><\/li>\n<li><a href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-145.pdf\">145 Lease Reporting<\/a><\/li>\n<li><a href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-146.pdf\">146\u00a0Subscription-Based Information Technology Arrangements<\/a><\/li>\n<\/ul>\n<h4>Section 200. Departments<\/h4>\n<ul>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-201.pdf\">201 Department and Coding Structures<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-202.pdf\">202 Establishment of Departments<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-203.pdf\">203 Expectations of Employees with Fiscal Responsibilities<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>204 Changes in Department\/Unit Information<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-204_01.pdf\">204-01 Additions\/Changes\/Deletions in Department Managers<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-204_02.pdf\">204-02 Additions\/Changes\/Deletions in PeopleSoft Financial User IDs<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-204_03.pdf\">204-03 Revocation of PeopleSoft Financials User IDs<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-204_04.pdf\">204-04 Additions\/Deletions of Authorized Department Signers<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>205 Audits<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-205_01.pdf\">205-01 Audit Liaison<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-205_02.pdf\">205-02 Coordination of Audits by Taxing Authorities<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-206.pdf\">206 Administrative Overhead Fee Assessment<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-207.pdf\">207 Closing of Departments<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-209.pdf\">209 Construction Projects from Bond Financing<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-210.pdf\">210 Business Manager Responsibilities<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-211.pdf\">211 Sponsored Project Departments<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-213.pdf\">213 Establishment of Sale and Resale Activities<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-214.pdf\">214 Rental of NAU Facilities<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-215.pdf\">215 Rental of University Owned Equipment<\/a><\/span><\/li>\n<\/ul>\n<h4>Section 300. Deposits of University Funds<\/h4>\n<ul>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-300.pdf\">300 Revenue Definition<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>301 Deposits Overview<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-301_01.pdf\">301-01 Deposits &#8211; General Policy<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-301_02-2.pdf\">301-02 Investment Policy<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-301_03.pdf\">301-03 Deposits &#8211; Grant and Contract Funds<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-301_04.pdf\">301-04 Authorization to Accept Credit Cards<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-302.pdf\">302 Class Fees<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-303.pdf\">303 Gift Deposits<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-303_01.pdf\">303-01 Gifts Coordination Guidelines with Capital Assets<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-304.pdf\">304 Gifts and Gratuities<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-305.pdf\">305 Jury Duty Reimbursement<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-306.pdf\">306 NAU Event Ticket Sales<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-307-Final-Published-08.18.2026.pdf\">307 Departmental Receipts and Deposits<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><span style=\"color: #000000\"><strong>308 <\/strong><strong>Revenue Coding<\/strong><\/span><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-308_01.pdf\">308-01 Revenue Account Numbers<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-308_11.pdf\">308-11 Carryforward\/State Appropriations (Definition)<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-308_30.pdf\">308-30 Revenue Transfers<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-309.pdf\">309 Unrelated Business Income<\/a><\/span><\/li>\n<li><strong>310 Payment Card Industry (PCI_DSS)<\/strong><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-310-01.pdf\">310-01 Payment Card Security<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-310-02.pdf\">310-02 Accepting Credit Cards as a Form of Payment<\/a><\/span><\/li>\n<\/ul>\n<h4>Section 400. Disbursements<\/h4>\n<ul>\n<li><strong>401 Disbursement Overview<\/strong><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_01.pdf\">401-01 Disbursement Methods<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_02.pdf\">401-02 Service Center Policy<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_03.pdf\">401-03 Prohibited Transactions (See also PUR 302-01-01 for Other Restricted Commodities or Purchases)<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_04.pdf\">401-04 NAU Foundation Transactions<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_05.pdf\">401-05 Help with PeopleSoft Financials Documents<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_06.pdf\">401-06 Tax Identification (Social Security Numbers)<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_07.pdf\">401-07 NAU Component Unit Affiliates<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_08.pdf\">401-08 Prepayments<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_09.pdf\">401-09 Purchase of Certain Kitchen Appliances<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-401_10.pdf\">401-10 Compensation of Research Subjects<\/a><\/span><\/li>\n<li><span style=\"color: #800080\">401-11 Class Fee Accounting, Monitoring, and Reporting<\/span><\/li>\n<li><span style=\"color: #000000\"><strong>402 Office of Sponsored Projects Expenditures<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-402_01.pdf\">402-01 Usage of College Overhead Account<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-402_02.pdf\">402-02 Residual Funds<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>403 Petty Cash and Change Funds<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-403_01.pdf\">403-01 Petty Cash Funds<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-403_02.pdf\">403-02 Change Funds<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-405_01.pdf\">405-01 Lease Purchase of Capital Equipment<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-407-1.pdf\">407 Inter-Departmental Billings<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>420 Faculty and Staff Payments<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-420_01.pdf\">420-01 Faculty and Staff Reimbursements-Accountable Plan Rules<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-420_02.pdf\">420-02 Food and Refreshments<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-420_03.pdf\">420-03 Relocation Expenses<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-420_04-2.pdf\">420-04 Business Meals<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-420_05.pdf\">420-05 Direct Deposits for Employee and Student Payments<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>421 Non-Employee Payments<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-421_01.pdf\">421-01 Independent Contractors<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-421_02.pdf\">421-02 Interviewees \/ Non-Employees<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-421_03.pdf\">421-03 Tax Reporting IRS Form 1099<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>425 Non-Resident Alien Payments<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-425_01.pdf\">425-01 Payments to Non-Resident Aliens<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-425_02.pdf\">425-02 Foreign Wire Payments<\/a><\/span><\/li>\n<li><span style=\"color: #000000\"><strong>430 Expenditure Coding<\/strong><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-430_01.pdf\">430-01 Expenditure Account Numbers<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-430_25.pdf\">430-25 Physical Count of Capital Equipment<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-430_26.pdf\">430-26 Voluntary Fund Transfers<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-430_28.pdf\">430-28 Payroll Expense Transfers<\/a><\/span><\/li>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-430_29.pdf\">430-29 Non-Payroll Expense Transfers<\/a><\/span><\/li>\n<\/ul>\n<h4>Section 600. Compliance<\/h4>\n<ul>\n<li><span style=\"color: #800080\"><a style=\"color: #800080\" href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Comptroller-603.pdf\">603 Internal Controls<\/a><\/span><\/li>\n<\/ul>\n<!-- shortcode-right-column -->\n<div class=\"shortcode-right-column\" >\n    <div class=\"shortcode-right-column__container\"><\/p>\n\n<p><!-- shortcode-button -->\n<div class=\"shortcode-button shortcode-button--center\">\n      <a class=\"main-button\" href=\"https:\/\/servicenow.nau.edu\/hr?id=sc_cat_item&sys_id=77d430f11b0bfc1060c5ca2b234bcba8&sysparm_category=382e2f21db3980d0ce163782399619a3\">Financial Administration and Technical Support Request<\/a>\n  <\/div>\n<\/p>\n<hr \/>\n<p>This page is part of the<br \/>\n<a href=\"https:\/\/in.nau.edu\/university-policy-library\/financial-management\/\">Financial Management<br \/>\nPolicy Manual<\/a><\/p>\n<hr \/>\n<p>Download all comptroller policies\u00a0in a single<br \/>\n<a href=\"https:\/\/in.nau.edu\/university-policy-library\/wp-content\/uploads\/sites\/395\/Complete-Comptroller-Policies.pdf\">searchable document<\/a><\/p>\n<hr \/>\n<p>Recent comptroller policy <a href=\"https:\/\/legacy.nau.edu\/comptroller\/recent-policy-changes\/\">changes or clarifications<\/a><\/p>\n<hr \/>\n<p><a href=\"https:\/\/in.nau.edu\/university-policy-library\/contracting-purchasing-policies\/\">Contracting and<br \/>\npurchasing policies<\/a><\/p>\n<hr \/>\n<p>Use the <a href=\"https:\/\/in.nau.edu\/university-policy-library\/feedback-form\/\">feedback form<\/a> to provide input about a policy document or this library<\/p>\n<p><\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Financial Management Comptroller Policies Northern Arizona University\u2019s comptroller policies are set forth below. These policies will remain in their current form and will not be translated to the new University Policy format. Section 000. Introduction 001 Introduction Section 100. General 101 Comptroller&#8217;s Office Mission and Organization 102 Budget and Reports 102-02 Budget Activity and Expenditure [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2008,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ring_central_script_selection":"","footnotes":""},"class_list":["post-3679","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/pages\/3679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/comments?post=3679"}],"version-history":[{"count":32,"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/pages\/3679\/revisions"}],"predecessor-version":[{"id":11697,"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/pages\/3679\/revisions\/11697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/media\/2008"}],"wp:attachment":[{"href":"https:\/\/in.nau.edu\/university-policy-library\/wp-json\/wp\/v2\/media?parent=3679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}