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Procedures, Resources, & Trainings
Fee for Service Educational Activity (FSEA)
Creation & Set Up
Basic Approval Process
Types of Fee-for-Service Educational Activities
Types of Users
Creating a Fee-for-Service Educational Activity
FSEA Review Process and Advisory Committee
Setting up the Approved FSEA
Requirements for Operating a Fee-for-Service Educational Activity
Rate Development
Fee-for-Service Educational Activity Rate Principles
Developing a Usage Rate
Types of Billable Units
Adjustment of FSEA Rates to Account for Surplus/Deficit
Service Center Rate Review
Institutional Subsidies
Equipment and Depreciation Recovery
Allowable and Unallowable FSEA Costs
Types of Costs
Existing FSEA
Modify an Existing Fee-for-Service Educational Activity
Business with Outside Entities
Annual Working Capital
Record Keeping and Retention
Required Reporting for FSEAs
Deactivation of a Fee-for-Service Educational Activity (FSEA)
Annual Insurance Allocation to FSEAs
Prohibited Activities
Trading of Goods or Services
Fee-for-Service Educational Activity Loans
Billing
Overview
Billing Responsibilities
Billing Procedures
Managing Receivables and Account Write-Off
Recording Revenues and Expense for FSEAs
Helpful Resources
Roles and Responsibilities
FSEA Authoritative Guidance
General Accounting
Accounting System
Accounting System
Chartfields
Chartfield Overview
Required ChartFields
Fund
Account Code
Chartfield Changes and Maintenance
Program Code
Department ID
Department Flex
Other Chartfields
Combination Codes
Combination Codes Overview
Requesting Combination Codes
Journal Entries
Life Cycle of a Journal Entry
Processing a Journal Entry
Supporting a Journal Entry
Expense Corrections (E2E)
Internal Sales and Billing (E2R and ISP)
Cash Transfers (ONL)
Deposit Corrections (DPC)
Other Internal Transactions (ONL)
Journal Upload
Internal Controls
Overview
Understanding Internal Controls
Types of Internal Controls
Internal Controls Fundamentals
Standard Control Procedures
Compensating Controls
Internal Control Framework Key Terms
Team Conversations About Internal Controls
Tiers of Fiscal Responsibility
Tiers of Fiscal Responsibility
Separation of Duties
Cash and Check Handling
University of Florida Board of Trustee Guidance
UF Board of Trustees Guiding Principles of Financial Management
UF Board of Trustees Internal Control Principles
Reconciliation
Monthly Reconciliation
Documentation
Quality Assurance
Shadow Systems
Internal Controls Checklist
Material & Supply Fees
Payroll
Time and Labor
Ensuring Employees are Paid Properly
Entering Time in MyUFL
Timekeeping Review and Approval
Direct Deposit
Direct Deposit – Amount Account(s)
Direct Deposit – Balance or Primary Account
Payments to Foreign Nationals or Non Resident Alients (NRAs)
Payments to Foreign Entertainers
Requirements for Payments to Foreign Nationals, Nonresident Aliens (NRAs)
Research Participant Payments to Foreign Nationals
Foreign Suppliers
Foreign Honoraria
Payroll Cost Corrections
Journal Entry for Payroll Cost Corrections
Payroll Cost Corrections – “Retros” (Payroll Cost Transfers)
Payroll Distributions
Payroll Distributions – Creating and Editing
Payroll Distributions – Fiscal Year-End Rollover
Payroll Tax
Student Exemption for Social Security and Medicare Taxes (FICA)
W-2 Information
W-4 Information and Exemption from Withholding
Year-End Statements
Independent Contractors
Receiving Reimbursement for Moving Expenses
Gross-Up Worksheet
Special Payroll Situations
Beneficiary Payments
Emergency Payroll Checks
Wage Overpayments
Electronic Repayment of Overpaid Wages
Payments
Paychecks
Twelve Month Payment Option for Nine and Ten Month Faculty
Reports and Quick Guides
Payroll Reports and Quick Guides
Receivables
ACH/Wires/EFT
Request for Incoming ACH/EFT and Wire Payments
Receiving ACH/EFT and Wires
Outgoing Wire Payments
Recording ACH, EFT and Wire Deposits
Cash and Check
Returned Checks and Electronic Checks, ACH and EFTs
Cash & Check Movement and Remission of Deposits
Recording Cash and Check Deposits
Cash and Check Receipting
Cash and Check Handling
Credit Cards
Accepting Credit Card Payments via e-Commerce (Internet)
Payment Card Industry Data Security Standard (PCI DSS)
PCI DSS Self-Assessment Questionnaire
Accepting Credit Card Payments via Swiping Machines
Credit Card Equipment
Refunds to Credit Card Transactions
Credit Card Terminal Loaner Program
Recording Credit Card Settlements
Petty Cash/Change Funds
Documenting Petty Cash Fund Purchases
Cash Fund Management
Closing Petty Cash and Change Funds
Annual Confirmation of Petty Cash and Change Funds
Changes to a Petty Cash or Change Fund
Obtaining a Petty Cash or Change Fund
Deposits
Deposit Corrections and Deletions
Deposit Options
Keeping Data Safe
Handling a Data Breach
Keeping Data Safe – Storage and Destruction
Quarterly and Annual Monitoring Requirements
Keeping Data Safe – Processing and Collection
Bank Accounts
Establishment and Approval of Bank Accounts
Taxes
University Compliance
Sales Tax
Sales and Use Tax
Employee Achievement Awards, Gifts, and Prizes
Employer-Provided Educational Assistance – UF Employee Education Program (EEP)
Services & Responsibilities
Employee vs. Independent Contractor Determination
Fringe Benefits Pool Rate Proposal
Local, Sales, and Use Taxes
Tourist Development (Hotel/Transient) Tax
Telecommunications Tax
City Utility Tax
Sales and Use Tax
Florida Discretionary Sales Surtax
Real Property Rental, Lease, or License
Unrelated Business Income Tax
Unrelated Business Income Tax (UBI)
Unrelated Business Income Tax (UBI) Criteria
UBI Exclusions
Example of Activities Unrelated to the Mission of UF
Example of Activities Related to the Mission of UF
Unrelated Business Income (UBI) Definitions
UBI Questionnaire, Certification, and Training
UF Departments Resources for Student Tuition and Fees
Student Charges
Student Accounts Receivable
Establishment of a New Scholarship Account
Request to Pay Form – Faculty & Staff
Fiscal Onboarding
Fiscal Training & Resources
UF Budget Model
Recommended Fiscal Trainings
Upcoming Finance Training Opportunities
Resources & Forms Hub
Important Fiscal Websites
FAQs
Division News
Annual Financial Reports
Annual Financial Reports – Component Units
CFO Division Monthly Newsletter
Initiatives
Anti-Fraud Framework
Annual Fraud Awareness Reminder
Empowering UF
Radical Financial Transparency
UF GO
University Budget Model Enhancement
Why is a new model necessary?
What are Budget Modifications?
Directive Hub
CFO Intelligence & Analytics
CIA Dashboard Suite
Resources
Budget Model Manual
Comprehensive Assessment Report Booklet
UF Budget Enhancement Effort Informational Materials
UF Budget Planner Tool
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