Accounts Payable



The Accounting Office guidelines relating to university expenses, such as donations, promotional, work environment, and various other expenses, are intended to assist departments in distinguishing between allowable and unallowable expenses. In certain situations where the Accounting Office disagrees with a department’s interpretation that a payment is an allowable expense under these guidelines, the payment may be routed to the appropriate Vice President for approval. If the Vice President does not support the purchase, the employee will need to personally fund the expense. In some cases the expenses may be more appropriately paid for by the NDSU Development Foundation. 

The situations where the department may seek approval from their Vice President, in order to pay the expense, must be a reasonable and justifiable expense of the university.  The dispute resolution cannot be used for payments that are not in compliance with:

  • North Dakota Century Code (state law)
  • North Dakota University System and State Board of Higher Education Policies
  • North Dakota State University Policies
  • IRS or other federal regulations

If the payment is questionable in regards to whether it is legal, an opinion from Legal Council will be suggested.

The Accounting Office may also consult with NDUS Internal Audit especially on matters related to board policy interpretations, in order to get a second opinion.


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