Administrative & Fiscal Policies

Business expense & reimbursement

A current list of University of Massachusetts policies, standards, and guidelines and UMass Dartmouth campus policies and procedures for business expenses are compiled on the university website, including UMass Dartmouth’s policy and procedures for business expenses.

Tax-exempt status

The University is tax-exempt under the doctrine of intergovernmental tax immunity.

Federal Tax Identification Numbers

The University's federal tax identification number is 04-3167352.

The Commonwealth of Massachusetts' tax identification number is 04-6002284. The Commonwealth's number is used for payroll tax purposes and reporting.

State Tax Exemption

In general, the University is exempt from state sales tax on purchases (Form ST-2 Certificate of Exemption).

Vendors requiring proof of exemption may request a Form ST-5 Sales Tax Exempt Certificate.

More information on taxes and compliance can be found on the Office of the President.

Cash collection guidelines

Any individual who handles University cash, and any individual who has responsibility for receiving, depositing, or accounting for such cash and/or checks must read and understand the cash collections guidelines.

These guidelines also apply to any departments associated with University that conduct business through currency (such as cash and cash equivalents) and/or check transactions. Departments include all areas of University including the Colleges and student groups.

The document defines and outlines University policy with respect to the handling, receiving, transporting and depositing of cash. The term cash includes currency, checks, and money orders.

University funds are monies received from fundraising, donations, membership fees, sales, and all other sources of revenue or expense reimbursements. All checks should be made payable to the University of Massachusetts Dartmouth.

The collection and control of cash at UMass Dartmouth are very important functions. The Bursar is the University's primary cash handling agent. Ideally, from a control perspective, the collection and controlling of cash should be centralized in one location; however, it is not always possible or practical. As a result, the collection of money is, for the most part, decentralized. Those situations and the procedures to be followed are explained in this document.

Historical practices shall not constitute justification for deviation from the following guidelines. The material contained in this document supersedes any previous policies and procedures regarding the handling of cash, followed within the University and/or within departments. The University Campus Controller reserves the right to make interpretations and exceptions to the policies contained in this document.

Cash Handling Policies & Procedures - 2/2021 (PDF)

Cash Receipting Request Form - 06/16/2023 (PDF)

Gift cards

Gift cards are prohibited from being purchased using your regular UMass bank card; however, under certain circumstances, they can be purchased on approved gift card accounts.

In lieu of cash advances, universally accepted gift cards with a maximum value of up to $50 will be issued by the University upon proper documentation and approval of the Department Chair and an Administrative Finance Representative.  These gift cards can be issued for use as honorariums, prizes, student acknowledgments or as an incentive for participating in an academic research project.  Payments to students in excess of $50 must be made through Accounts Payable (1.e. in the form of a check).

• Gift Card Request Form (PDF)
• Gift Card Documentation Form (PDF)

Gift card guidelines

Division: Administration & Finance
Department: Finance & Procurement
Reviewed by: Cabinet & Deans
Revised date: November 17, 2016
Revised date: November 17, 2016

Policy

In lieu of cash advances, universally accepted gift card with a maximum value of up to $50 will be issued by the University upon proper documentation and approval of the Department Chair and an Administration & Finance Representative. These gift cards can be issued for use as honorariums, prizes, student acknowledgements or as an incentive for participating in an academic research project. Payments to students in excess of $50 must be made through Accounts Payable (i.e. in the form of a check).

Procedure

A copy of the gift card request form must be submitted to the Finance Office for approval on a specific initiative. The form must be complete in full, including:

• Purpose of gift card, date of event, type of card, quantity of cards, dollar value per card, total value of cards, speedtype, cardholder approval, department
  approval and dates of approvals.

Once a gift card request form is received by the Finance Office, they will determine the best way to obtain the cards. You should never purchase gift cards on your P-card before obtaining approval. The lack of prior approval will result in a P-card non-compliance issue. If the Finance Office determines the best method of procuring the gift cards is via a Purchase Order, you will be required to enter a requisition in BuyWays.

When the cards are distributed, the Reportable Gifts, Awards, and Prizes Documentation Form form must be completed in full and the original returned to the Finance Office within one (1) business day of distribution.

• Any cards not distributed within thirty (30) days of the event must be returned to the Finance Office.
• Inability to reconcile cards within thirty (30) days of the event shall result in cards no longer being issued to the department.
• Any suspected misappropriation of funds will be reported to the Provost and the Vice President of Administration & Finance/CFO.
• Gift card procedure for excess cards

Procedures for excess gift cards

Gift cards may not be returned to stores (may have minor exceptions). Gift cards have value similar to cash.

1. As of result of the above statements, the following procedures should be followed when excess gift cards are purchased (i.e. Ten cards are purchased but only nine are used).
   1. Department/area with excess card(s) should retain them in a secure location.
   2. Contact the Controller or Associate Vice Chancellor for Finance and Budget to arrange for safekeeping of the card(s).
   3. Gift card(s) must be delivered in person to A&F. Person delivering card will be provided with an Excess Gift Card Receipt form.
      1. The receipt is to be retained by the department for future retrieval of the card(s).
   4. Controller or AVC delivers card to Bursar’s office and receives a signed receipt.
      1. Bursar’s office places the card(s) in a secure envelope that is sealed and,
      2. Envelope is sealed with card and envelope seal is signed over seal by Controller or AVC.
      3. Bursar employee signs for received card and places card in safe.
   5. Controller or AVC sends PDF of receipt to department/area of delivered card.
      1. Controller or AVC retains original receipt.

When department/area has need of the excess card

1. Contacts Controller or AVC for excess card
2. Controller or AVC obtains card from Bursar, providing receipt for pick-up of card
3. Controller or AVC provides for pick-up of excess card.
   1. Employee who obtains card brings original receipts, signs receipt for same and leaves with Controller or AVC. Employee is provided with a copy. 

Summary

1. Signed receipt for card
2. Signed transfer to Bursar
3. Signed transfer from Bursar
4. Signed receipt back to department/organization.

See attached example of documentation memo for all of the above procedures

US Bank declining balance card application for purchasing gift cards

The US Bank Declining Balance Card Application for Purchasing Gift Cards can be requested for the purpose of purchasing gift cards as allowed in the Campus business expense policy (limit is $50 per person per calendar year). Please contact the Controller’s office for more information.

Gift cards can be requested for the purpose of distributing to human subject participants (limit is $50 per person per calendar year). University Institutional Review Board (IRB) approval is required. An application must be filed separately for each study/protocol. If you are requesting gift cards for human subject participants, please contact the Research & Development office to coordinate the purchase of these cards.

Campus Audit Liaison

The Controller serves as the Campus Audit Liaison and functions as the principal campus contact and coordinator for all campus audit matters. It is the responsibility of the UMass Dartmouth Controller to timely notify the University Internal Audit Office whenever an outside agency notifies the campus that it will be conducting an audit. Internal Audit will provide assistance where required. All outside agency reports published, along with campus or administration official responses are included in periodic reports to the University Board of Trustees’ Audit Committee.

Please contact the Controller’s Office immediately when you receive notice that your department is being audited. We’ll help you through the process in as efficient and timely a manner as possible.

Fraudulent financial activities

The Board of Trustees has issued a Policy Statement on Fraudulent Financial Activities. Described herein are the steps to be taken when fraud, misappropriation, or similar dishonest activities are suspected.

Ethics & Fraud Hotline

It is every employee’s responsibility to protect the University from unethical behavior. Ethical violations in any form will not be tolerated. To help prevent and detect unethical behavior each employee is tasked with safeguarding and preserving the assets and resources of the University, particularly those for which he or she is responsible. In accordance with the University's Fraudulent Financial Activities Policy, each University employee is expected to report any instance of suspected ethical misconduct to management and/or University Internal Audit.