# Financial Policies Below is the list of financial policies developed and maintained by the Financial Policy Office (FPO). If the policy you're looking for isn't listed here, please [contact FPO.](mailto:financialpolicy@harvard.edu) For a summary of all financial policies, view the following document: [Summary of all Financial Policies](/sites/g/files/omnuum12696/files/2025-12/Financial%20Policy%20Summaries.docx "Summary of all Financial Policies") [### Accepting Credit Card Payments ](/pages/accepting-credit-card-payments) [### Bank Accounts ](/pages/bank-accounts) [### Business Expense Reimbursements Policy ](/pages/business_expense_reimbursements) [### Classification of Employee Fellow vs Nonemployee Fellow ](/classification-employee-fellow-vs-nonemployee-fellow) [### Commitments and Contingencies ](/pages/commitments-and-contingencies) [### Expense Recognition ](/pages/expense-recognition) [### Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows ](/fellowships-vs-reimbursements) [### Financial Management of Property, Plant and Equipment (Capital Assets and Equipment) ](/pages/facilities-and-equipment) [### Financial Systems Access ](/pages/financial-systems-access) [### Fraud Awareness and Reporting ](/pages/fraud) [### Gifts and Celebratory Events for Employees and Nonemployees ](/pages/employee-gifts-and-celebratory-events) [### Honoraria and Reimbursements for Foreign Nationals ](/pages/honoraria-foreign-nationals) [### Human Subject Payments ](/pages/human-subject-payments) [### Independent Contractor Policy ](/pages/independent-contractors) [### Internal Billing Transactions ](/pages/internal-billing-transactions) [### Internal Transfers ](/pages/internal-transfers) [### Lease Accounting Policy ](/accounting-leases) [### Non-Sponsored Funded Awards Policy ](/non-sponsored-funded-awards-policy) [### Petty Cash ](/pages/petty-cash) [### Procurement ](/procurement) [### Purchasing Card ](/pages/purchasing-card) [### Reserves for Bad Debt ](/pages/reserves-bad-debt) [### Responsibilities of Purchasers, Preparers and Approvers ](/responsibilities-purchasers-preparers-and-approvers) [### Restricted Fund Spending Compliance ](/pages/restricted-fund-spending-compliance) [### Revenue Recognition ](/pages/revenue-recognition) [### Short-Term Operating Advances ](/short-term-operating-advances) [### Software Accounting Policy (previously Accounting for Internally-Developed Software) ](/accounting-internally-developed-software) [### Staff Mobile Phone Policy ](/staff-mobile-phone-policy) [### Tax Compliance for External Revenue-Generating Activities in the U.S. (also known as Unrelated Business Income Tax \[UBIT\]) ](/pages/tax-compliance-external-revenue-generating-activities) [### Time Entry and Approval for Non-exempt Employees ](/time-entry-and-approval-non-exempt-employees) [### Travel Policy ](/pages/travel-0) [### University-Issued Card Policy ](/credit-card-policy) ## Filter Policies by Topic Open all sections Close all sections ### Accounting expand\_more [### Accepting Credit Card Payments ](/pages/accepting-credit-card-payments) [### Commitments and Contingencies ](/pages/commitments-and-contingencies) [### Expense Recognition ](/pages/expense-recognition) [### Financial Management of Property, Plant and Equipment (Capital Assets and Equipment) ](/pages/facilities-and-equipment) [### Forms and Reference Materials ](/reference-materials-and-forms) [### Internal Billing Transactions ](/pages/internal-billing-transactions) [### Internal Transfers ](/pages/internal-transfers) [### Lease Accounting Policy ](/accounting-leases) [### Non-Sponsored Funded Awards Policy ](/non-sponsored-funded-awards-policy) [### Reminders, Updates, Trainings ](/policy-service-announcements-psa) [### Reserves for Bad Debt ](/pages/reserves-bad-debt) [### Restricted Fund Spending Compliance ](/pages/restricted-fund-spending-compliance) ### General Business expand\_more [### Financial Systems Access ](/pages/financial-systems-access) [### Forms and Reference Materials ](/reference-materials-and-forms) [### Fraud Awareness and Reporting ](/pages/fraud) [### Procurement ](/procurement) [### Reminders, Updates, Trainings ](/policy-service-announcements-psa) [### Responsibilities of Purchasers, Preparers and Approvers ](/responsibilities-purchasers-preparers-and-approvers) [### Short-Term Operating Advances ](/short-term-operating-advances) [### Staff Mobile Phone Policy ](/staff-mobile-phone-policy) [### Time Entry and Approval for Non-exempt Employees ](/time-entry-and-approval-non-exempt-employees) [### University-Issued Card Policy ](/credit-card-policy) ### Payment expand\_more [### Business Expense Reimbursements Policy ](/pages/business_expense_reimbursements) [### Classification of Employee Fellow vs Nonemployee Fellow ](/classification-employee-fellow-vs-nonemployee-fellow) [### Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows ](/fellowships-vs-reimbursements) [### Financial Management of Property, Plant and Equipment (Capital Assets and Equipment) ](/pages/facilities-and-equipment) [### Forms and Reference Materials ](/reference-materials-and-forms) [### Gifts and Celebratory Events for Employees and Nonemployees ](/pages/employee-gifts-and-celebratory-events) [### Honoraria and Reimbursements for Foreign Nationals ](/pages/honoraria-foreign-nationals) [### HR and Payroll Policies ](/pages/hr-policies) [### Human Subject Payments ](/pages/human-subject-payments) [### Independent Contractor Policy ](/pages/independent-contractors) [### Non-Sponsored Funded Awards Policy ](/non-sponsored-funded-awards-policy) [### Petty Cash ](/pages/petty-cash) ### Payroll expand\_more [### Classification of Employee Fellow vs Nonemployee Fellow ](/classification-employee-fellow-vs-nonemployee-fellow) [### HR and Payroll Policies ](/pages/hr-policies) [### Independent Contractor Policy ](/pages/independent-contractors) [### Non-Sponsored Funded Awards Policy ](/non-sponsored-funded-awards-policy) [### Reminders, Updates, Trainings ](/policy-service-announcements-psa) ### Tax expand\_more [### Business Expense Reimbursements Policy ](/pages/business_expense_reimbursements) [### Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows ](/fellowships-vs-reimbursements) [### Forms and Reference Materials ](/reference-materials-and-forms) [### Gifts and Celebratory Events for Employees and Nonemployees ](/pages/employee-gifts-and-celebratory-events) [### Honoraria and Reimbursements for Foreign Nationals ](/pages/honoraria-foreign-nationals) [### HR and Payroll Policies ](/pages/hr-policies) [### Human Subject Payments ](/pages/human-subject-payments) [### Independent Contractor Policy ](/pages/independent-contractors) [### Procurement ](/procurement) [### Reminders, Updates, Trainings ](/policy-service-announcements-psa) [### Software Accounting Policy (previously Accounting for Internally-Developed Software) ](/accounting-internally-developed-software) [### Staff Mobile Phone Policy ](/staff-mobile-phone-policy) ### Travel & Reimbursement expand\_more [### Business Expense Reimbursements Policy ](/pages/business_expense_reimbursements) [### Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows ](/fellowships-vs-reimbursements) [### Forms and Reference Materials ](/reference-materials-and-forms) [### Gifts and Celebratory Events for Employees and Nonemployees ](/pages/employee-gifts-and-celebratory-events) [### Honoraria and Reimbursements for Foreign Nationals ](/pages/honoraria-foreign-nationals) [### Procurement ](/procurement) [### Reminders, Updates, Trainings ](/policy-service-announcements-psa) [### Short-Term Operating Advances ](/short-term-operating-advances) [### Staff Mobile Phone Policy ](/staff-mobile-phone-policy) [### Travel Policy ](/pages/travel-0) [### University-Issued Card Policy ](/credit-card-policy) ### Treasury expand\_more [### Accepting Credit Card Payments ](/pages/accepting-credit-card-payments) [### Bank Accounts ](/pages/bank-accounts) [### Reminders, Updates, Trainings ](/policy-service-announcements-psa) [### Short-Term Operating Advances ](/short-term-operating-advances)