A. Financial Planning and Budgeting
E. Classification of Students for Tuition Purposes (Residency Rules)
G. Quasi-endowments (also known as Funds Functioning as Endowments)
I. Ancillary Financial Policies
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.A.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
A. Financial Planning and Budgeting
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.B.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
B. Internal Borrowing
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.C.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
1. Internal Audit Department Mission (Purpose)
1.1 The USNH Internal Audit Department is an objective assurance and consulting activity designed to provide the Board of Trustees and management with appraisal of the adequacy of, compliance with, and improvement for existing internal controls. The Internal Audit Department helps the USNH accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes through both audits and consulting services.
2. Internal Audit Function
2.1 The internal auditing function is an objective appraisal activity within the USNH's overall organizational structure. The Internal Audit Department is specifically authorized and directed to:
2.1.1 Have full, free and unrestricted access, consistent with all applicable laws, to all USNH functions, files, records, property and personnel. All employees are requested to assist Internal Audit activity in fulfilling its roles and responsibilities. Internal Audit will also have free and unrestricted access to the Board through its Audit Committee.
2.1.2 Determine whether management's policies, procedures and instructions are followed in a manner consistent with USNH's objectives.
2.1.3 Evaluate any matter that comes to its attention that, in the judgment of the Internal Audit Director, would require a change in policy, procedure, or instruction in order to safeguard USNH assets.
2.1.4 Issue reports to members of management who should be informed or who should take appropriate action, showing the results of the internal audit review and offering recommendations for required improvements. The Internal Audit Director will ensure that all formal audit reports are delivered to each member of the Audit Committee of the Board of Trustees.
2.1.5 Obtain and evaluate plans or actions taken to implement audit recommendations from internal or external auditors and recommend further plans or actions if appropriate.
2.1.6 Review and document the adequacy of internal controls of areas under review.
3. Independence and Objectivity
3.1 The internal audit activity will remain free from interference by any element in the organization, including matters of audit selection, scope, procedures, frequency, timing, or report content to permit maintenance of a necessary independent and objective mental attitude.
3.2 Internal auditors will have no direct operational responsibility or authority over any of the activities audited. Accordingly, they will not implement internal controls, develop procedures, install systems, prepare records, or engage in any other activity that may impair internal auditor’s judgment.
3.3 Internal auditors will exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors will make a balanced assessment of all the relevant circumstances and not be unduly influenced by their own interests or by others in forming judgments.
4. Professionalism and Standards of Internal Audit Practice
4.1 The internal auditing department strives to comply with the International Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
4.2 The Institute of Internal Auditors' Practice Advisories, Practice Guides, and Position Papers will also be adhered to as applicable to guide operations. In addition, the internal audit activity will adhere to USNH’s relevant policies and procedures and the internal audit activity's standard operating procedures.
5. Internal Audit Operations
5.1 The Internal Audit Director will prepare a proposed audit budget for the next year. The audit budget will outline the scope and objectives of audit programs, projects and other activities, and resources necessary to perform them. The Audit Committee will approve the audit budget and will have overall responsibility for oversight of the performance of internal audit activities.The Chancellor's Office is responsible for providing the Internal Audit Department with adequate resources to perform the scope of its responsibilities. The Chancellor, through the Vice Chancellor for Financial Affairs, will provide administrative oversight for the performance of the Internal Audit Department.
6. Quality Assurance Program
6.1 Internal Audit will strive to maintain a quality assurance and improvement program that covers all aspects of the internal audit activity.
7. Audit Committee Function
7.1 The Board of Trustees' Audit Committee has the responsibility for reviewing the activities of the Internal Audit Department to make certain it operates in accordance with this policy.
8. Audit Committee Operations
8.1 The Audit Committee will meet with USNH management, the Internal Audit Director and the external auditors at least three times per year and fulfill the duties and responsibilities of the Audit Committee of the Board as outlined in the Audit Committee Charter, Appendix 9 in the Board of Trustees On Line Policy Manual and provide the Board with a report of each meeting.
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.D.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.E.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
E. Classification of Students for Tuition Purposes (Residency Rules)
1. Basic Rule.
1.1 All students enrolled in credit-bearing programs in any division of the University System of New Hampshire in any capacity shall be charged tuition at a rate to be determined by their domicile. Those domiciled within the State of New Hampshire shall pay the in-state rate. Those domiciled elsewhere shall pay the out-of-state rate.
2.1 "Parent" means:
2.1.1 The individual or individuals named on the student's birth certificate;
2.1.2 The student's legal guardian or legal custodian provided that there are no circumstances indicating that such guardianship or custodianship was created primarily for the purpose of conferring the status of an in-state student on the un-emancipated person; or
2.1.3 An individual who can claim the student as a dependent on his or her IRS 1040 tax return.
2.2 "Domicile" means a person's true, fixed and permanent home and place of habitation, to the exclusion of all others. It is the place where the person intends to remain and to which he or she expects to return when he or she leaves without intending to establish a new domicile elsewhere.
2.3 "Veteran" means "veteran" as defined in RSA 21:50, I.
3. Determination of Student Status.
3.1 A student shall be classified as in-state or out-of-state for tuition purposes at the time of his or her first admission to the University System unit. The decision shall be made by the dean or director of admissions of the appropriate division in the first instance based upon information furnished by the student's application and other relevant information available to the dean or director.
4. Application Form.
4.1 Anyone applying for in-state status for tuition purposes at the same time he or she is applying for admission shall complete and submit the form "Notarized Residency Statement for New Hampshire Residents", which shall include a sworn statement certifying that the applicant is legally domiciled within the State of New Hampshire and is a lawful resident of the United States. In the event the campus residency officer possesses facts or information indicating that a student's status should be changed from in-state to out-of state, whether or not the information was received from the student in compliance with notification requirements set forth in BOT IV.E.13, the campus residency officer can require submission of additional information establishing domicile from any in-state student prior to the commencement of each semester the student plans to attend the University System unit.
5. Burden of Proof.
5.1 In all cases of application for in-state status for tuition purposes, the burden of proof shall be on the applicant. At the applicant's request the dean or director of admissions shall state the reason or reasons for the decision in writing.
6. Determination of Domicile.
6.1 No person shall be eligible for in-state status unless he or she has been domiciled within New Hampshire for 12 consecutive months immediately preceding registration for the term for which in-state status is claimed and meets all other requirements for domicile.
6.2 In accordance with RSA 187-A:20-c, any veteran of the armed forces who establishes a residence in New Hampshire shall be eligible for the in-state rate immediately, and the twelve-month waiting period for establishing domicile shall not apply.
6.3 No un-emancipated person shall be eligible for in-state tuition status unless his or her parent(s), as defined in BOT IV.E.2.1, shall have established domicile in this state.
6.4 No person shall be eligible for in-state tuition status unless he or she establishes that his or her residence in New Hampshire is for some purpose other than the temporary or primary one of obtaining an education.
6.5 When a person has established eligibility for in-state tuition based on his or her parent's domicile and the parent subsequently establishes domicile outside of New Hampshire, the person shall be eligible for in-state tuition for one academic semester following the academic semester during which the parent established out-of-state domicile. The student shall notify the campus residency officer of any changes affecting the student's eligibility for the in-state tuition rate, pursuant to BOT IV.E.13.
6.6 All evidence relevant to determining domicile shall be considered, including the following, which shall be relevant but not necessarily conclusive:
6.6.1 Payment or non-payment of any tax levied by the State of New Hampshire or any political subdivision on persons resident or domiciled thereon;
6.6.2 Residence reported on any federal or state tax return;
6.6.3 Registration of one's automobile;
6.6.4 State issuing one's driver's license;
6.6.5 Receipt of support from parents who are resident or domiciled outside the State of New Hampshire;
6.6.6 Voting residence;
6.6.7 Claim by any non-resident parent that the applicant is a dependent for tax or any other financial purpose;
6.6.8 Regular departure by an applicant from the State of New Hampshire during recesses or vacations from the University System unit;
6.6.9 The filing of any claim for benefits under any policy of insurance or any federal, state or local benefit legislation based on residence or domicile outside the State of New Hampshire; or
6.6.10 Status in some other state which would qualify a person for in-state tuition in that state.
7. Emancipation.
7.1 No person shall be deemed to be emancipated unless his or her parent, as defined in BOT IV.E.2.1 above, has entirely surrendered the right to the care, custody and earnings of such person and unless his or her parent is no longer under any legal obligation to support or maintain such person or, having supported and maintained such person even though under no legal obligation to do so, has ceased to support or maintain such person. Emancipation shall not be found unless all such tests are met.
7.2 Evidence of the following shall be submitted by an applicant and requested by the dean or director of admissions:
7.2.1 Lack of financial support of the person by the parents;
7.2.2 Lack of contribution by the parents to any earnings or other income received by the person;
7.2.3 Failure of the parent to claim the person as a dependent on his or her income or other tax returns;
7.2.4 Establishment by the person of a domicile separate and apart from that of the parent; and
7.2.5 Failure of the person to return to the home of the parent during vacations and other recesses from school.
8. Presumptions.
8.1 Unless the contrary appears to the satisfaction of the dean or director of admissions in individual cases, the following presumptions shall prevail:
8.1.1 A student shall be presumed to be emancipated from his or her parent(s) when he or she reaches the age of 24;
8.1.2 The domicile of an un-emancipated person shall be that of his or her parent(s), as defined in BOT IV.E.2.1.
8.1.3 The domicile of any person who first enters the University System from the domicile of his or her parent(s), as defined in BOT IV.E.2.1, above, shall be that of the parent until he or she abandons such domicile and, for purposes other than that of education, acquires a new domicile;
8.1.4 The domicile of any person who first enters the University System from a domicile other than New Hampshire shall be such a domicile until he or she abandons such domicile and, for purposes other than that of his or her education, acquires a new domicile; and
8.1.5 Attendance at a unit of the University System or at any other educational institution in this state in itself shall not be evidence of intention to establish or establishment of a domicile in this state.
9. Waiver.
9.1 Nothing contained in these rules shall preclude the dean or director of admissions or campus residency officer from waiving any requirements hereof under special circumstances in individual cases. Waivers shall not be routinely granted.
10. Military Personnel.
10.1 A member of the Armed Forces of the United States stationed in this state under military orders shall be entitled to classification for himself or herself, his or her spouse and his or her dependent children as in-state for tuition purposes so long as the member remains on active duty in this state pursuant to such orders.
10.2 Individuals receiving educational assistance under 38 U.S.C. § 3001 et seq. or 38 U.S.C. § 3301 et seq., including children or spouses of active service members or veterans eligible for educational assistance under 38 U.S.C. § 3311(b)(9) or 38 U.S.C. § 3319, shall be eligible for the in-state rate while living in this state.
11. Review of Student Status.
11.1 Any student who is aggrieved by the decision of the dean or director of admissions classifying him or her as an out-of-state student for tuition purposes may appeal to the campus residency officer on forms and in accordance with procedures which shall be made available to the student in the office of the dean or director of admissions. Any student aggrieved by the campus residency officer's decision may appeal that decision to the University System's Residency Appeals Board (the "Board").
11.2 The student may present to the Board such additional evidence as he or she deems appropriate in processing the appeal and may appear before the Board and be heard. The decision of the Board shall be the final decision of the University System.
11.3 The University System Residency Appeals Board shall be comprised of four members who shall be designated by the presidents of each of the System's institutions. At the first meeting of each academic year, the Board members shall designate one member to serve as chair for the remainder of the academic year and until a successor has been designated for the following year. The chair may delegate authority to chair particular meetings of the Board to any member of the Board.
12. Change in Status.
12.1 Any student who has, on his or her first admission to the University System, been classified as out-of-state for tuition purposes may apply to the campus residency officer for a change in status.
12.2 Students applying for a change in status shall file their applications with the campus residency officer prior to the first day of the semester for which the student is seeking the in-state tuition rate. Applications shall be considered in the chronological order in which they are presented. No changes approved during a semester shall be effective until the beginning of the next following semester. However, where a change of status from out-of-state to in-state has been denied by the campus residency officer prior to the commencement of a semester, and that decision is reversed by the Residency Appeals Board during the semester, the student's status shall be effective as of the commencement of the semester.
12.3 In the event the campus residency officer possesses any fact or information indicating that a student's status should be changed from in-state to out-of-state, the student shall be informed in writing of the change of status. The student can appeal the decision of the campus residency officer as set forth in BOT IV.E.11.1. No such change made by the campus residency officer after the commencement of any semester shall be effective until the beginning of the next semester. Change to out-of-state status made by the campus residency officer prior to the commencement of any semester, but reversed during the semester by the Residency Appeals Board shall be effective as of the commencement of the semester.
13. Student Responsibility to Notify Institution of Changes in Status.
13.1 It shall be the responsibility of students on all campuses to notify the campus residency officer of any change in their eligibility for the in-state tuition rate as a result of:
13.1.1 Change in the domicile of their parents; or
13.1.2 Change in their own domicile.
13.2 Failure to notify the campus residency officer of any changes affecting eligibility for the in-state tuition rate shall subject a student to disciplinary action under the provisions of the code of student conduct or to such actions that may be available under law, or both.
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.F.1.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.G.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
G. Quasi-endowments (also known as Funds Functioning as Endowments)
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.H.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.I.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
I. Ancillary Financial Policies
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.J.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)
(Note: OLPM sections on this page may be cited following the format of, for example, "BOT.IV.K.1.1". These policies may be amended at any time, do not constitute an employment contract, and are provided here only for ease of reference and without any warranty of accuracy. See OLPM Main Menu for details.)