Spending Guidelines by Zf2cT6j

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									Spending Guidelines
PASSHE Expenditures
   of Public Funds
Public Funds
(Policy 2010-01-A)
• All monies received by a PASSHE university or
  the Office of the Chancellor. These include, but
  are not limited to:
  State appropriations
  Tuition, room, board and other student fees
  Restricted and unrestricted gifts
  Restricted and unrestricted grants
  Ticket sales from athletic, cultural, and other
   events
  Revenue from athletic camps and conferences
  Corporate sponsorships
  Investment income
Spending of Public Funds
(Policy 2010-01-A)
• The spending of public funds must clearly and
  directly benefit the university in support of its
  mission
• Expenditures of public funds may not inure to
  the private benefit of one or more individuals
  unless such expenditure is authorized by law
• All expenditures of public funds must be
  prudent and economical
Expenditures of Public Funds
Guidelines, Standards, and Limits
• Applies to:
   All PASSHE Universities
   All Branch Campuses
   Office of the Chancellor
• Effective September 1, 2010
• Applies to direct purchases by the university and
  employee reimbursements
Documentation
• Key compliance points:
   Consistency
   Adequate documentation supports:
     There is no taxable benefit to the recipient
     No private inurement (benefit)
     Expenditure was incurred for the right
      reasons (advancement of university’s
      mission)
   Approvals
Documentation
• Adequate documentation:
  All receipts must be itemized
  Reimbursements for meals must state:
    Business purpose
    Names of attendees
  Receipts for business meetings must show:
    Number of dinners
    Meals purchased
    Location (City/State)
    Date
    Whether or not alcohol was purchased
Alcohol
• Purchase or reimbursement is prohibited
Expenditures for Food
• Universities are expected to use prudence in
  determining the appropriateness of purchasing
  food with public funds
• Bloomsburg University Supplementary
  Information:
  All requests to purchase food must be made via
   the Food Purchase Approval Form to ensure
   consistency, adequate documentation, and
   appropriate approvals
• To ensure compliance with the Spending
  Guidelines all food purchases must adhere to
  one of the following event types
Expenditures for Food:
Event Type: K.1 Official University
Functions
• Official university ceremony or public event or
  part of a university-wide event that includes
  students
   Commencement
   Health Symposium
• Modest expenditure for refreshments for
  attendees is permitted
Expenditures for Food:
Event Type: K.3 Evening Receptions
• Permitted only when the reception:
    Includes student and/or their parents;
                   or
    Is to honor a special guest who is not an employee of the
     university;
                   or
    Is to honor the evening’s speaker or performer;
                   or
    Following a university or PASSHE business meeting of
     employees, includes employees from more than one
     PASSHE entity and/or participants who are not PASSHE
     employees who are necessary for the business purpose of
     the event
Expenditures for Food:
Event Type: K.4 Staff Retreats,
Workshops, and Training
 • Permitted when it lasts more than five hours and
   when it would be disruptive to the success of the
   event if employees disbursed for lunch or breaks
Expenditures for Food:
Event Type: K.6 Meetings & Other
Events with Students
• To ensure that all students are treated
  consistently
  Permitted when refreshments are provided to
   students in the conduct of carrying out an official
   university academic program or service ONLY
   when it is necessary for and integral to the
   academic program
Expenditures for Food:
Event Type: K.6 Meetings & Other
Events with Students
  An employee’s expense of attending a formal
   dinner or official event honoring students when
   the employee’s position justifies his or her
   attendance at the event and the employee is
   serving as an official representative of the
   university is allowable
Expenditures for Food:
Event Type: K.7 Holiday Receptions &
Employee Picnics
• Permitted for light refreshments when the event
  is open to all employees and/or students and/or
  members of the public
• Prohibited for departmental or divisional events
Expenditures for Food:
Event Type: K. 10 Personal Employee
Events
• Prohibited
Expenditures for Food:
Event Type:
K.2 Business Meetings with External
Parties
• Permitted only when the meeting includes:
  Employees from more than one PASSHE entity
  Participants who are not PASSHE employees
• May be incurred only when the meal is an
  integral part of the meeting, defined as:
  The agenda of the meeting clearly indicates that
   work is conducted during the meeting and
   evidence of the outcomes of such work is provided
Expenditures for Food:
Event Type:
K.2 Business Meetings with External
Parties
• Per Internal Revenue Service (IRS) regulations,
  the following must be documented:
  Time
  Date
  Place
  Business purpose
  Attendees
  Itemized detailed
• The Business Meeting Meals Form is required
Gifts & Awards
• Bloomsburg University Supplementary
  Information:
  All requests to purchase gifts and awards must be
   made via the Gift, Award, and Promotional Purchases
   Approval Form to ensure consistency, adequate
   documentation, and appropriate approvals
Gifts & Awards:
Floral Tributes
• President Only
Gifts & Awards:
Greeting Cards & Invitations to Official
University Events
• President Only
Gifts & Awards:
Employee Gifts
• Prohibited
Gifts & Awards:
Others
• For outstanding service or achievement;
  honorariums for an unpaid speaker/performer;
  gift exchange with an international college or
  university
• Permitted for noncash gifts and awards no
  greater than $100
• Specify the recipient and the type of
  recognition(through printing or engraving) or
• If not engraved they should include a
  Bloomsburg University logo and
• Should be significant and relevant to the
  experience
Gifts & Awards:
Students
• Permitted to purchase plaques, certificates,
  and/or gift cards to the University Store (none of
  which can exceed $25)
Promotional Items & University Clothing
• Permitted for small-value promotional items,
  imprinted with university name or logo, to be
  given away as marketing tools
• Permitted for clothing with university logo
  and/or event designation for employees,
  students, and volunteers serving as official
  representatives of the university
Floral & Other Decorations
• Permitted only when part of a formal, official
  university or PASSHE ceremony or public event
• Prohibited to purchase office décor for
  employees’ offices
  However, name plates are permitted
To Ensure Efficient Processing:
• PLANNING!
• Call with questions
• Access forms directly from website for the most
  current version
• The President, Provost and VP’s have decided
  there will be no delegations of signatures at this
  time
Frequently Asked Questions
Frequently Asked Questions
Frequently Asked Questions
Frequently Asked Questions
Links
• Passhe Expenditures of Public Funds (Spending
  Guidelines)
 http://www.bloomu.edu/finance_busoffice/expenditures

								
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