To read a policy: Expand a category and click the policy title to take you to the individual file in Box.

Form Codes

0100 - Financial Leadership in Extension AssociationsRevised 
CODE 103: Political Activities and Lobbying1992
CODE 105: Request for Annual Financial Information2011
CODE 104: Financial Responsibilities of Association Board of Directors2016 
CODE 106: Suspension of Association Operations2008
CODE 107: Open Meetings Law2016
0200 - PayrollRevised 
Association Job Codes, Titles and Object Codes List2016
CODE 213: State 224 Payroll Allocations2014
0300 - BenefitsRevised 
Benefits 
0400 - Payments to CornellRevised 
CODE 401: Association Services2021
CODE 408: Cornell Billing for Supplies and Equipment2010
CODE 409: Automated Cash Payment (ACH Debit Plan)2020

0500 - Budget Preparation
Revised 
CODE 501: Steps to Preparing a Budget1991
CODE 502: Estimate of Support2009

0600 - Grants/Contracts/Agreements
Revised 
CODE 602: Budget Preparation - Fringe Benefit Rates2021
CODE 603: Indirect Cost Rate for Non-Federal Grant Programs2016
CODE 604: Cost Sharing2002
CODE 605: Independent Contractors/Consultants2015 
CODE 610: Charging Direct Costs to Sponsored Programs2021
CODE 611: Cost Principles - Employee Compensation and Fringe Benefits Charged t…2015
FC 6112020
Code 612: Revenue Recognition 
Code 612: Attachment I - Decision Process2020
Code 612: Attachment II - Decision Process and Input Sheet2020
0700 - Allocations to AssociationsRevised 
CODE 701: NYS County Law 224 Allocations2020
CODE 706: Fringe Benefits Support Provided to Associations2021

0800 - Accounting
Revised 
CODE 801: Chart of Accounts2021
CODE 802.0: Accrued Payroll2020
CODE 802.1: Initial Payment2014 
CODE 803: Establishing a Financial Management Accounting System: Use of ACCPAC …2015
CODE 805: Association Monthly Operating Statements (a.k.a. Monthly Cornell Bill…2011
CODE 807: Reimbursement Invoices - General Instructions2012
CODE 808.1: Financial Management and Oversight for Ag Regional Teams/Extension …2017
CODE 808.2: Area Specialists - Office Arrangements2018
CODE 817: Contributions - Accounting Requirements2011
CODE 818: Financial and Accounting Procedures for Foundations2011
CODE 819: Year-End Closing2020
CODE 820: Correcting and Adjusting Entries2011
CODE 821: Accounting Cycle2011
CODE 819: Year-End Closing ACCPAC2020 
CODE 804: General Ledger - Compliance2021
AssetsRevised 
CODE 802.3: Prepaid Expenditures2011
CODE 812: Accounts Receivable-Reimbursement Invoices / Association Billings2020 
CODE 813: Investments2010 
CODE 814: Cash and Cash Equivalents, Cash Management and Banking2011 
CODE 816: Inventory for Supplies and Resale2011 
CODE 822: Accounting for Temporarily Restricted & Permanently Restricted Net As…2011
LiabilitiesRevised 
CODE 802.4: Deferred Revenue2011
CODE 810: Accrued Vacation2011
CODE 811 : Accounts Payable-Accounting for Vendor Invoices, Cornell Payroll and…2020 
CODE 811.1: Accounts Payable-Accounting for Mortgages Payable, Notes Payable, C…2012
CODE 811.2: Unclaimed Funds2010 
CODE 811.3: Accounts Payable - Finance and Operating Leases2021
0900 - Fund Accounting for AssociationsRevised 
CODE 901: Glossary of Accounting Terms2010 
CODE 902.0: Net Asset Accounting2018 
CODE 902.1: Net Asset Transfers2018 
1000 - Financial StatementsRevised 
CODE 1002: Financial Statement Formats2020 
CODE 1004: Consolidated Financial Reporting1999 
CODE 1005.0: Notes to Financial Statements2020 
CODE 1005.1: Classification of Functional Expenses2020 
1100 - Internal Controls/AuditsRevised 
CODE 1101: Internal Control Questionnaire2021 
CODE 1102: Cash Controls2011
CODE 1103: Audits and Compliance Reviews2012 
1200 - Tax InformationRevised 
CODE 1202: New York State Sales Tax Exemption2016 
CODE 1203: Collection and Payment of New York State Sales Tax on Sales2012 
CODE 1204: Exemption from Federal Income Tax2019 
CODE 1205: Unrelated Business Income and Form 990-T Exempt Organization Busines…2020 
CODE 1206: Contributions - IRS Requirements2011 
CODE 1207: IRS Form 1099 - MISC (Miscellaneous Income) Backup Withholding2011 
CODE 1208: New York State Form CT-13: Unrelated Business Income2012 
CODE 1209: NYS Charities Bureau ID2011 
1300 - Purchasing/LeasingRevised 
CODE 1301: Lease/Purchase Agreements - Bidding2021 
1400 - Fixed Assets (Equipment, Land, Buildings)Revised 
CODE 1401: Guidelines for Fixed Asset Inventory2021 
CODE 1402: Depreciation2012 
CODE 1403: Disposal of Excess Property2010 
CODE 1404: Federal Excess Personal Property2011 
1500 - InsuranceRevised 
CODE 1501.0: Guide to Risk Management & Related Insurance Issues2021 
1600 - Official Clubs/Groups of Cornell Cooperative ExtensionRevised 
CODE 1601: Organizational and Operating Procedures - 4-H Clubs and Affiliated 4…2010 
1700 - MiscellaneousRevised 
CODE 1705: Retention of Records2020 
CODE 1706: Travel/Mileage Reimbursements2011 
CODE 1707: Collection and Use of Program Fees2011 
 NumberTitleType
100
 Introduction
 
101​Purpose of Employee Manual​Compliance/System
200For Later Use 
300Employment 
301Employment Definitions​Compliance/System
302Exempt/Non-Exempt S​tatusCompliance
303Recruitment and Selection​Compliance/System
304Former Employees and Minors​Compliance/System
305Hiring of Relatives​System
306Employment of State RetireesCompliance
308Employment of Non-CitizensCompliance
309Official Personnel File (OPF)Compliance/System
310Orientation PeriodSystem
311Performance Development (revised 8/1/03, 5/08)System
312Promotions and Transfers​System
313Corrective and Disciplinary ActionSystem
314Employer-Initiated Separation from Employment (revised 8/1/03)​System
315
Separating from Employment (revised 7/27/04)​
System
316Conferral of Title​ (new 8/1/03, revised 3/28/08, 10/2013)System
317Employee Background Check​ (issued July, 2013) 
400Compliance 
401​Equal Opportunity StatementCompliance
402Americans with Disabilities Act (ADA)​Compliance
403Sexual Harassment​Compliance
500Operational 
501Hours of Operations and Work Schedules​​Compliance/​Local
502Meal and Break Periods(link is external) (revised 2/14/08)​​​Local
503​Emergency ClosingsLocal
504Business Expenses​Local
600Absence 
601Tardiness and Absences​Local
602Holidays​Local
603​Vacation Leave (revised 7/27/04)Local
604Sick Leave​Local
605Workers Compensation​​Compliance/System/Local
606Extended Medical LeaveSystem/Local
607Personal Leave Without Pay​Local
608Family and Medical Leave (FMLA) (revised 2/08)​Compliance/System
609Personal Leave​​Local
610Funeral LeaveLocal
611​Jury DutyCompliance/System
612Court Appearance​Compliance/System
613Military Leaves(link is external) (revised 2/08)Compliance/System
614Voting Leave (revised 6/20)System
615Blood Donation Leave​System
616​Lactation Leave​System
618Cancer Screening Leave​​​​System
700Compensation and Classification​ 
701Pay Rates and Pay Increases​Compliance/System
702OvertimeCompliance/System
703Pay 
800​​Employee Benefits​ 
801Benefits AdministrationCompliance
80​2Health InsuranceCompliance
80​3Dental Insurance​ *This policy has not been updated to reflect recent changes to the dental plan. Consult the Cornell University Contract College Dental Plan which supersedes the guidance in HR Policy 803. For current information on enrollment and eligibility in the dental plan and other benefits, review the Summary of Benefits provided on the CCE staff site Benefits page. 
804Long Term Disability Insurance​Compliance
805Personal AccidentCompliance
806General Group Life I​nsurance​​​Compliance
807F​​ederal Employees' Group Life Insurance and Accidental Death and Dismemberment) Coverage (obsolete)Compliance
808Tax-Deferred Annuity​Compliance
809NYS Retirement System​​Compliance
810Federal Retirement System (obsolete)Compliance
811Social Security and MedicareCompliance
812Unemployment InsuranceLocal
813Employee Assistance Program​Compliance
814COBRA-Continuation of Insurance Benefits​Compliance
815Flexible Spending AccountCompliance
816New York's 529 College Savings ProgramCompliance
817Homeowners/Renters, Legal Plan and Pet Insurance​Compliance
818​Credit Counseling ServicesCompliance
819Long Term Care Insurance​Compliance
900Personal Conduct​ 
901Misrepresentation​System
902Confidentiality​Compliance/System
903Conflict of Interest​ (revised 5/24/06)(9/2/08)Compliance/System
904Conflict of CommitmentCompliance/System
905Substance-Free Workplace​​Compliance
906Drivers' License and Vehicles (revised 9/2/08)Compliance/System
907Personal AppearanceLocal
908Code of EthicsCompliance/System
1000Premises and Work Areas​ 
1001Property and Equipment *Consult CCE's IT policies for specific information on maintaining, securing, and ensuring appropriate use of CCE's information technology infrastructure and data stewardship.System
1002Personal BelongingsLocal
1003Maintenance of Premises and Work AreasLocal
1004ParkingLocal
1005​Smoking​Compliance/System/Local
1006Charitable Solicitation and Distribution​​System
1007​SecurityLocal
1100Safety​ 
1101Safety ProgramCompliance
1200Security 
1201Building Security​Local
1202​Violence in the Workplace (revised 4/2008)Compliance/System
1300Communication​ 
1301ComplaintsSystem
1302WhistleblowerSystem
1303Communication Systems *Consult CCE's IT policies for specific information on maintaining, securing, and ensuring appropriate use of CCE's information technology infrastructure and data stewardship. IT-001 supersedes IT guidance in HR Policy 1303.System/Local
1304Acceptable Use *Consult CCE's IT policies for specific information on maintaining, securing, and ensuring appropriate use of CCE's information technology infrastructure and data stewardship. IT-001(link is external) supersedes IT guidance in HR Policy 1304.Compliance/System
1305Correspondence​​Local
1306​Employee SuggestionsLocal
1307Public and Media Relations​​System