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The purpose of this document is to create a policy to: (1) mandate training for all Travel & Expense Card (T&E Card) Accountholders and (2) enforce penalties on T&E Card Accountholders who violate their Accountholder Agreement by not complying with the terms and conditions regarding use of their T&E Card account.

The purpose of the Policy on Escheats is for the University of North Carolina at Chapel Hill to comply with North Carolina General Statute 116B, Escheats and Abandoned Property.

This procedure addresses how to request a cash advance, guidelines for maintaining supporting documentation at the department level, and procedures for reconciling and settling cash advance.

The University is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service reporting any unrelated business income generated by the activities of its academic and support units.

The University is required to file an Exempt Organization Business Income Tax Return (Form 990-T) with the Internal Revenue Service reporting any unrelated business income generated by the activities of its academic and support units.

All appropriate and cost-effective actions to collect accounts receivable must be taken, with the objective to sustain proper management of University receivables held by campus units.

Maintaining an imprest checking account requires periodic replenishing of the bank balance, reconciliation and evaluation of the activities to determine the adequacy of the funding. The department should close the imprest checking account if the purpose for which the account was established no longer exists.

This procedure explains how to request and establish an imprest checking account.

To provide guidelines for managing imprest checking accounts, which are supported by a limited amount of University's unrestricted endowment income funds.

To establish a petty cash fund, the dean, director or department chair should submit a letter to the University Controller justifying the need, the types of expenses to be paid, the method of safekeeping, the source of funds, the amount needed and the individual responsible for the administration of the petty cash fund (petty cash custodian).

Petty cash funds or change funds are used by the departments for cash payment of minor items or to make change to customers. This policy provides guidance for the authorization, establishment and maintenance of petty cash funds, including appropriate uses, safekeeping, audit and annual confirmation.

This policy was established to meet IRS regulations, including 26 U.S. Code § 132(e).

This Procedure was established to meet IRS regulations, including 26 U.S. Code § 132(e).

To govern the use of mobile devices by University of North Carolina at Chapel Hill employees and to provide guidelines, criteria and conditions for mobile devices in order to comply with IRS regulations and meet the University's fiduciary responsibility to the taxpayers of the State of North Carolina.

The University of North Carolina at Chapel Hill Policy on Employee Relocation Compensation governs the payment made to a new employee to offset the personal costs of relocating to work at the University. This policy has been revised and simplified based on legislation changes in the 2017 Tax Cuts and Jobs Act which reinstated personal moving expense reimbursements as taxable wages.