Administrative Policy

Administrative Memorandum 32 - Expenditures of Office Budget Money

Purpose

To maintain accurate accounting records and insure proper use of University funds.

Policy

Expenses to the University must be made using the following guidelines. Purchases of materials and/or services made without using proper procedures may become the responsibility of the individual who made the purchase.

Responsibility

Department Budget Managers are responsible for insuring that expenses do not exceed their departments budget and that all guidelines and policies governing the expenditure of University funds are followed.

Implementation/Guidelines

  1. When submitting bills, proper forms are to be used at all times along with correct budget numbers and proper signatures. If you do not know the correct form please call the Accounting Office at Ext. 2050. The deadline for a Wednesday paydate will be noon on Friday.
    1. Application for Travel Allowance: To be used to request money for travelling on University business.

    2. Travel Expense Voucher: When returning from a business trip and you have had a travel allowance you must account for the money and receipts must accompany the voucher.

      Unused travel advance money must be returned,along with substantiation for expended funds within 30 days of travel. IRS regulations state that excess funds that are not returned within a specific time period must be treated as income and thus taxable to the employee. A travel expense voucher must be submitted after each trip, even if no funds are due back to the University or traveler.

    3. Mileage reimbursement must have the miles traveled times the rate published by the IRS and the University Controller. This varies according to published IRS regulations. Meals, taxi and tolls must have receipts.
  2. All budget items must be charged to the correct budget line. If there is not enough money in a correct budget line you may transfer from another line. This is the only way the University has of knowing how much money is being spent for a certain budget line (i.e. registration).
  3. Purchases made outside the purchasing system, under $500.00, will be reimbursed with the proper receipt and supervisor's signature. Anything purchased for $500.00 or more must have a purchase order. However, we will not reimburse anyone for sales tax dollars spent.
  4. Budget money cannot be used for department/office parties, cakes, coffee, soft drinks, etc. You are more than welcome to have the campus food service contractor make a cake or whatever, but you must pay for them with personal funds upon receipt. Similarly, budget money cannot be used for personal meals unless said meal is associated with official University business.

  5. Gifts/flowers for office personnel are strictly prohibited. The University has a "plant fund" administered by the Office of Financial Affairs (Ext. 2040) and flowers will be ordered for death in immediate family, employees who are in the hospital and birth of a child. If you wish to do something individually or as an office group you must pay for it yourself. Gifts are not to be paid for out of University funds. You must take up a collection to buy your work-study student or fellow employee a gift.

  6. Bookstore charges should be used on a limited basis. In case of an emergency you may purchase office supplies and charge it to your department. However, as a general rule office supplies are to be purchased through the firm awarded the University's Office Supply Contract (i.e. Office Max). Personal items will not be charged at the bookstore (i.e. cards, hairspray, toothpaste, etc.).
  7. It is only on rare occasions that the University will allow for budget expenditure for meals when only University employees are present (i.e. working lunches). In order to comply with IRS regulations, the University will fund "working meals" only if the following criteria are met:
    1. there must be a clear business purpose for the function.
    2. attendance by office personnel at the function must be mandatory.
    3. the business conducted at the meal must be something that cannot be conducted in a normal office setting during normal business hours.

    Prior approval for reimbursement of a working meal is required. See the following page for the approval request form.

    For guidance on travel related meals see Travel Policies.

Contact Office

  • Financial Affairs Office: Ext. 2040
  • Accounts Payable Office: Ext. 2050
  • Purchasing Agent: Ext. 2150