Administrative & Fiscal Policies
The UMass Board of Trustees issues the policies that govern the University. University Policies contain concise statements of direction and required action and are assigned a Board of Trustee's document number (e.g., Doc.T97-010).
Once policies are established, the President issues University Standards. These Standards are designed to achieve the requirements of University Policies by establishing specific criteria that must be met in campus policies and procedures. The President may also issue University Procedures establishing specific processes that must be adhered to by University students, staff, consultants, etc.
In turn, each campus develops procedures for implementing the Policies and Standards. These Campus Procedures are designed to comply with the requirements of University Standards by establishing specific criteria that must be met.
UMass Dartmouth Campus Policies & Procedures (CPPs) are designed to comply with the requirements of University Standards by establishing more specific criteria that must be met by University students, staff, consultants, Business and Finance Operations etc. All departments should familiarize themselves with the updated CPPs and ensure they are being adhered to properly.
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.
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 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 Guidelines (PDF)
- Gift Card Request Form (PDF)
- Gift Card Documentation Form (PDF)
- Gift Card Procedure for Excess Cards (PDF)
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.