Accounting Policies

Policy Title	Summary	Audience
Bursar - Restrictions on Past Due Accounts	Duke University students with delinquent account balances will not be allowed to register for future courses, receive an academic record transcript, have academic credits certified, or receive a diploma at graduation.	Faculty, Staff, Students
Charitable Contributions & Non-Governmental Grants	All charitable contributions to Duke, including non-governmental grants, must be deposited through the Office of Alumni and Development Records.	Faculty, Staff
Corporate Card Purchases	Purchases made with the corporate card are subject to all university & health system guidelines pertaining to purchases of goods, services, travel & entertainment.	Faculty, Staff
Cost-Sharing	Cost–sharing on proposals for external funds is to be avoided unless required by the sponsor and approved at the time of proposal submission by the Office of Research Support (Campus) or the Office of Research Administration (Schools of Medicine and Nursing). Last Updated: May 2023	Faculty, Staff
Duke as an Applicant Organization	Each employee or representative of Duke University who is involved in sponsored projects administration has an obligation to ensure compliance with sponsor and University requirements for managing sponsored funds. Updated May 2023	Faculty, Staff
Effort Commitment, Reporting, & Certification	All persons employed by the University need to ensure that their annual effort certification accurately reflects all of their activities for the year. Last Updated: May 2023	Faculty, Staff
Electronic Commerce	Electronic commerce at Duke must be related to the University's missions of education, research, and patient care and must comply with University procedures detailed at the eCommerce web-site to ensure data security.	Faculty, Staff
Employee Use of Personal Vehicles	Employees are not covered by the University's auto liability insurance while operating their own vehicles for University business.	Faculty, Staff
Endowment Administration	Endowments are established according to University guidelines, Board of Trustee directives, and legal requirements.	Faculty, Staff
Equipment Transfers	Research equipment transfers occur when an investigator will cease to have an employment relationship with Duke University and will transfer their research activities to another institution of higher education. Because research equipment is an asset owned by Duke University or an external sponsor, the transfer of these assets requires appropriate institutional reviews, coordination and approvals. Last Updated: May 2023	Faculty, Staff
Facilities & Administrative (F&A) Costs	Generally, Duke University requires the inclusion of full Facilities and Administrative costs on all proposals for external funding, except gifts, unless prior approval is obtained from the appropriate Management Center. Last Updated: May 2023 Policy Owner: Provost	Faculty, Staff
Faculty/Staff Effort Management for Clinical Research Studies	University faculty and staff working on clinical research studies must include appropriate effort during the budget/proposal development process and allocate effort appropriately throughout the life of the sponsored agreement to support accurate effort reporting in compliance with applicable federal regulations.	Faculty, Staff
General Liability Insurance	Duke University is self-insured for general liability and automobile liability insurance. It is the University's policy not to add third parties as additional insured parties as is sometimes requested in contracts and other written agreements.	Faculty, Staff
Governmental Grants & Clinical Trials Contracts	All grants from governmental agencies and payments for clinical trial contracts must be deposited through the Office of Sponsored Programs.	Faculty, Staff
Independent Contractor & Vendor Insurance Requirements	Vendors and contractors working for Duke University must maintain certain minimum amounts of insurance. In addition, Duke University must be named as additional insured with respect to general liability coverage.	Faculty, Staff
Long-Term Investment	Participation in the Long-Term Investment fund is permitted according to guidelines approved by the Duke University executive officers.	Faculty, Staff
Opening a Bank Account	Duke University bank accounts may only be opened by the EVP or Deputy Treasurer.	Faculty, Staff
Travel by Non-Commercial Aircraft	The University encourages employees to utilize commercial aircraft. Use of non-commercial aircraft must be approved in advance by the Executive Vice President.	Faculty, Staff

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Duke Health Integrity Line and Duke Speak Up Program - (800) 826-8109