Part III - UNM Finance: Practical Applications

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Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

DPI Examples

DPI-Travel document

Where they went.  Why they went. What they did.  Why they did it.  Must relate to business purpose.

INADEQUATE:  Went to Alaska.

GOOD:  Went to Alaska to gather data for study.  

BETTER:  Went to Alaska to gather blood samples and case histories for study.

BEST PRACTICE:  Went to Alaska to gather blood samples and case histories from isolated, rural Native Americans in the Alaskan tundra, per study requirements.

DPI-Goods document

INADEQUATE:  Bought an oriental rug.

GOOD:  Scenery for play purchased.          

BETTER:  Oriental rug purchased for use in class play.

BEST PRACTICE: Purchased an oriental rug for the scene decoration of “The King and I” play for English class 547.  Rug was budgeted and will be reused in future class plays.

DPI-Food document

INADEQUATE:  bought food at Frontier for students.

GOOD:  Purchased food at Frontier for students during special study session.

BETTER:  Purchased food at Frontier for student study session held by professor for final exam.  22 students attended.

BEST PRACTICE: Food purchased for after hours study session held off campus at the Frontier for Dr. Hodges Advanced Statistics class to review material for the final examination which occurred three days later.  Purpose of study session was to improve student success and retention rates.  22 students attended.

DPI-Services document

INADEQUATE:  Equipment maintenance and repair.

GOOD:  Repair all centrifuges.       

BETTER:  Maintenance and repair of all Biochmistry & Molecular Biology centrifuges.

BEST PRACTICE:  Standing order for maintenance and repairs of all centrifuges in the Dept. of Biochemistry & Molecular Biology, from 3/1/12 thru 2/28/13.  This is for research purposes for faculty, staff, and students who have access to the equipment.