IV. Financial Policies

1. Financial Planning
   1. State Delegation of Authority
   2. Trustee Delegation of Authority
   3. General Policy Concerning Financial Planning

2. Operating Budgets
   1. State Delegation of Authority
   2. Trustee Delegation of Authority
   3. General Policy Concerning Budget Adjustments
   4. Reporting

3. Internal Borrowing

4. Internal Audit
   1. Internal Audit Department Mission (Purpose)
   2. Internal Audit Function
   3. Internal Audit Operations
   4. Audit Committee Function
   5. Audit Committee Operations

5. External Audit
   1. State Law Regarding External Auditors
   2. Board of Trustees' External Audit Policy

6. Classification of Students for Tuition Purposes
   1. Basic Rule
   2. Definitions
   3. Determination of Student Status
   4. Application Forms
   5. Burden of Proof
   6. Determination of Domicile
   7. Emancipation
   8. Presumptions
   9. Waiver
   10. Military Personnel
   11. Review of Student Status
   12. Change in Status
   13. Student Responsibility to Notify Institution of Changes in Status

7. Investment Management
   1. Receipt of Negotiable Instruments
   2. Holding Equity in Start-up Companies
   3. Quasi-endowments (also known as Funds Functioning as Endowments)

8. Mid-term Investment
   1. Availability of USNH Cash for Mid-term Investment or Internal Borrowing
   2. Permitted Mid-Term Investment Instruments

9. Student Fees
   1. Use of Student Fees to Engage Legal Representation for Students
   2. Use of Student Fee Reserves to Pay Municipal Expenses