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					                                                                                                                         Ohio University Purchasing Grid

Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                             Allowable Method of Payment
                                                                                                               Natural    University Foundation          DP        PO       Pcard    Petty Cash    Payroll
            Type                   Circumstances                              Examples                                      Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                  Effective Date
                                                                                                               Account      Source
                                                                                                                                      Funding Source

                                 Annual auditing
                                                                                                                                                                                                                             Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by                   Fiscal year end audit fees               185000        X             X            X         X                                             55.012                                                11/9/2009
                                                                                                                                                                                                                              goods & $50,000 for services
                                  an outside firm
                                                              Annual Accreditation fees for the Council for
                                   Annual university
                                                               Accreditation on Counseling and Related
                                    accreditation for
  Accreditation/Certification                                   Educational Programs, baccalaureate             520000        X             X            X         X         X                                   03.020                                                7/21/2009
                                   programs, labs, or
                                                                accreditation application fee, program
                                        colleges
                                                                           accreditation fee
                                                                  Advertising for competitive bids in
         Advertising              For competitive bids                                                          971400        X             X            X         X         X                                   55.012           Not subject to bid limits            11/9/2009
                                                                              newspapers
                                                              Advertising for job positions in newspapers,                                                                                                                  Not permitted on state construction
         Advertising                For job positions                                                           540000        X             X            X         X         X                                   55.012                                                11/9/2009
                                                                     magazines, online, radio, etc.                                                                                                                          projects for obtaining OU FTEs
                                                                    Pens, shirts, pamphlets, circulars,
         Advertising                   Promotional                                                              545000        X             X            X         X         X                                   55.012           Not subject to bid limits            11/9/2009
                                                                             magazines, etc.
                                  Payments for aircraft           Hanger fees for airplanes/aircraft for                                                                                                                       Subject to bid limits: $25,000 for
    Aircraft Hangar Fees                                                                                        642000        X             X            X         X         X                                   55.012                                                11/9/2009
                                     rental space                       University-owned aircraft                                                                                                                               goods & $50,000 for services
                                  Payments for aircraft       Airplane tie-down/parking fees for University-                                                                                                                   Subject to bid limits: $25,000 for
   Aircraft Tie-Down Fees                                                                                       642000        X             X            X         X         X                                   55.012                                                11/9/2009
                                       parking                                owned aircraft                                                                                                                                    goods & $50,000 for services
                                                                                                                                                                                                                               Departments may not purchase
                                                                                                                                                                                                                            tickets from a specific airline to take
                                   Ticket charge to go                                                                                                                                                                       advantage of frequent flier miles if
        Airline Travel                                                                                          400000        X             X                                X                                   41.121                                               12/30/2010
                                toward frequent flier miles                                                                                                                                                                    another airline's cost is lower --
                                                                                                                                                                                                                                please note: from Ohio Ethics
                                                                                                                                                                                                                                     Commission opinion
                                                                                                                                                                                                                             -Subject to bid limits: $25,000 for
                                                                Refueling charges for University-owned
      Airplane/Jet Fuel         Payments for aircraft fuel                                                      300000        X             X            X         X         X                                   55.012        goods & $50,000 for services            11/9/2009
                                                                               aircraft
                                                                                                                                                                                                                            -Preferred use of multiservice card
                                Payments to airports for                                                                                                                                                                     Subject to bid limits: $25,000 for
       Airport Charges                                                       Landing fees                       700000        X             X            X         X         X                                   55.012                                                11/9/2009
                                      landing                                                                                                                                                                                 goods & $50,000 for services
                                                               Incentive programs designed to increase:                                                                                                                         -See documentation tab.
                                                                               Productivity                     195000                                                                                                            -Item may be taxable.
           Awards                 Employee recognition                                                                        X             X            X         X         X                       X           40.011                                                6/1/2007
                                                                               Attendance                       766000                                                                                                             -You must submit an
                                                                  General employee morale or health                                                                                                                            Employee Awards Request.
                                                                  Distinguished Professor Award, Ohio
                                                              University Outstanding Classified Employee
                                  Official Achievement           of the Year, Outstanding Administrator                                                                                                                          -See documentation tab.
           Awards                                                                                               765900        X             X            X         X         X                                                                                         5/1/2009
                                         Awards                  Award, etc., Plaques, certificates, other                                                                                                                          -May be taxable.
                                                                            recognition items1


                                                                                                                                                                                                                            Alcohol acceptable in moderation,
                                   Entertaining official                                                                                                                                                                    not to exceed 2 drinks per person,
    Beverages (alcoholic)                                                                                       461900                      X            X         X         X                                   41.123                                               12/30/2010
                                    university guests                                                                                                                                                                       may not exceed 1 drink per hour --
                                                                                                                                                                                                                               must be incidental to a meal
                                                                                                                                                                                                                              Unsalted foods must be made
                                    Served at official
    Beverages (alcoholic)                                                                                       461900                      X            X         X         X                                   24.001     available in quantities sufficient for    12/30/2010
                                    University events
                                                                                                                                                                                                                                  the number of guests
                                                                                                                                                                                                                             May only be paid for if specifically
                                                                                                                                                                                                                              listed on the conference agenda
                                                                                                                                                                                                                                and included in the registration
                                  Part of a conference                                                          461900
    Beverages (alcoholic)                                                                                                     X             X            X         X         X                                               cost. Only the identifiable part of       6/1/2007
                                       registration                                                             410000
                                                                                                                                                                                                                             the registration fee that relates to
                                                                                                                                                                                                                                 alcohol should be charged to
                                                                                                                                                                                                                                    natural account 461900.




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                       1
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                             Allowable Method of Payment
                                                                                                            Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                    Circumstances                           Examples                                        Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                Effective Date
                                                                                                            Account         Source
                                                                                                                                      Funding Source

                                 Annual auditing
                                                                                                                                                                                                                             Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by                 Fiscal year end audit fees              185000           X             X            X         X                                             55.012                                              11/9/2009
                                                                                                                                                                                                                              goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                                             May only be paid for if specifically
                                                                                                                                                                                                                             listed on the conference agenda
                                  Conferences offered by
    Beverages (alcoholic)                                                                                    461900           X             X            X                   X                                                 and included in the registration     12/30/2010
                                      the University
                                                                                                                                                                                                                            cost. You must include the agenda
                                                                                                                                                                                                                                       with the billing.
                                   Used in catering/food
    Beverages (alcoholic)                                                                                    800000           X             X            X         X         X                                                                                       6/1/2007
                                       preparation
                                    Employees' daily
  Beverages (nonalcoholic)                                                  coffee, water                    461900                         X            X         X         X                                   03.016                                              6/1/2007
                                 consumption within office
  Beverages (nonalcoholic)          For common areas                   in a lobby/waiting area               461900           X             X            X         X         X                                                                                       6/1/2007
  Beverages (nonalcoholic)             For students                                                          461900           X             X            X         X         X                                                                                       6/1/2007
   Booth or exhibit space                                                                                                                                                                                                    Subject to bid limits: $25,000 for
                                                                          Art exhibit space                  545000           X             X            X         X         X                                   55.012                                              12/9/2009
        reservation                                                                                                                                                                                                           goods & $50,000 for services
                                     Broadband internet
  Broadband internet service      service for convenience       Monthly broadband internet service         not allowable                                                                                                                                             7/21/2009
                                         of employer
                                  Donation of cadaver to      Payment to funeral home for delivery of                                                                                                                        Subject to bid limits: $25,000 for
           Cadaver                                                                                           1890000          X             X            X         X                                             55.012                                              11/9/2009
                                          university                        cadaver                                                                                                                                           goods & $50,000 for services
                                 Payment for purchase of                                                                                                                                                                     Subject to bid limits: $25,000 for
           Cadaver                                           Purchase of cadavers as medical supplies        300000           X             X            X         X         X                                   55.012                                              11/9/2009
                                           cadaver                                                                                                                                                                            goods & $50,000 for services
                                    including cell phone
          Cell phone                                           cell batteries, car charges, cases, etc.    not allowable                                                                                         55.075                 Not allowed                  7/21/2009
                                        accessories
                                 Cell phone allowance for
    Cell phone allowance                                           Monthly cell phone expenses               178100                                                                                  X           55.075                                              7/21/2009
                                 convenience of employer
                                   Reimbursement of cell
      Cell phone service                                                                                   not allowable                                                                                         55.075                 Not allowed                  7/21/2009
                                  phone service charges
                                                             actual extra expenses of business calls
                                     Reimbursement for
        Cell phone usage                                      made using their own cell phone (i.e.,         557000           X             X            X                                                       55.075                                              7/21/2009
                                        infrequent use
                                                             business phone with roaming charges)
                                  Required certification to Engineer's license, boiler license, doctor's
                                 perform job duties and the    license, copyrights, notary fees, drug
Certification and Licensing fees                                                                             520000           X             X            X         X         X                                   03.020           Not subject to bid limits          11/9/2009
                                    university must have      license, royalty fees, vendor's license,
                                         direct benefit                   operator's license
   Charitable Contributions                   Any                  Gift to charitable organization         not allowable                                                                                                                Not allowed                  9/1/2007
                                  For researchers working
        Citizenship Exam                                                                                   not allowable                                                                                                            Personal in Nature              12/30/2010
                                      for the University
                                  providers external to the                                                                                                                                                                  Subject to bid limits: $25,000 for
           Clip charges                                              Reading and clip charges                500000           X             X            X         X         X                                   55.012                                              12/9/2009
                                           University                                                                                                                                                                         goods & $50,000 for services
                                   Travel expenses for an
                                                            Reimburse/pay for bus pass for a graduate
      Commuting charges           employee to commute to                                                   not allowable                                                                                                                                             11/9/2009
                                                                   assistant to commute to work
                                              work
                                                             Data communications fees, on-line data
 Computer service lines and              for University       exchange fees, network fees, internet                                                                                                                          Subject to bid limits: $25,000 for
                                                                                                             500000           X             X            X         X         X                                   55.012                                              12/9/2009
  computer search charges             departmental use      provider service fees, internet site license                                                                                                                      goods & $50,000 for services
                                                                    fees, satellite feed time fees
                                                                                                                                                                                                                                  -Must be under $5,000
Consultant fee or professional       external to Ohio                                                                                                                                                                        -Subject to bid limits: $25,000 for
                                                             Consultant fee or professional opinion fees     184000           X             X            X         X                                             55.012                                              12/9/2009
        opinion fees                    University                                                                                                                                                                             goods & $50,000 for services

        Copyright fees                                                    Copyright fees                     500000           X             X            X         X         X                                   55.012                                             12/9/2009
         Cork Fees                                              Restaurant Charge for opening wine           461900                         X            X                   X                                                                                      12/30/2010
                                                                                                                                                                                                                             Decorations for official University
         Decorations                 Dining Services                                                         365900           X             X            X         X         X                                   42.501       function. Holiday decorations          6/1/2007
                                                                                                                                                                                                                               should be secular in nature.




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                     2
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                              Allowable Method of Payment
                                                                                                             Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                  Circumstances                             Examples                                         Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                      Effective Date
                                                                                                             Account         Source
                                                                                                                                       Funding Source

                                 Annual auditing
                                                                                                                                                                                                                                     Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by                 Fiscal year end audit fees               185000           X             X            X         X                                               55.012                                                  11/9/2009
                                                                                                                                                                                                                                      goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                                                     Decorations must be for public
         Decorations            For University buildings                                                      765900                         X            X         X         X                                     42.501                                                  6/1/2007
                                                                                                                                                                                                                                                  areas.
                                 charges for a delay in                                                                                                                                                                              Subject to bid limits: $25,000 for
         Demurrage                                           Demurrage charges on canisters/cylinders         300000           X             X            X         X         X                                     55.012                                                  12/9/2009
                                       shipping                                                                                                                                                                                       goods & $50,000 for services
                                                             SAM's Club membership; United Airlines
 Discount Club Memberships                                                                                  not allowable                                                                                                                                                   12/9/2009
                                                                 Red Carpet Club membership
                               Only allowed for donation
                                  in lieu of flowers in
                                memory of employee,
                                  employee's parent,                                                                                                                                                                03.016
                                                                                                                                                                                                                                       $50 limit for donation in lieu of
     Donation/Charitable           employee's child,         Donation in lieu of flowers to organization,
                                                                                                              765900                         X            X                   X                                                       flowers. Any other donation or        7/21/2009
        contribution             employee's spouse,                         not individual.
                                                                                                                                                                                                                                     charitable contribution prohibited.
                                 employee's domestic
                               partner, student, or those
                                    with a business
                                       relationship
                                                                                                                                                                                                                                     Does not include charges for dry
                                                             Charges for dry cleaning or laundering of
     Dry cleaning/laundry                                                                                     600000           X             X            X         X         X                                     55.012            cleaning of uniforms or other         12/9/2009
                                                                      costumes, linens, etc.
                                                                                                                                                                                                                                             personal items
                               For attendance at any
                              school with which Ohio                                                                                                                                                          Educational Benefits
    Employee Fee Waiver                                                                                       251000           X             X            X         X                                                                         May be taxable               12/30/2010
                                  University has a                                                                                                                                                                 website
                               reciprocity agreement
                                Fees paid to outside
                             independent businesses
                             for providing labor. Such
                                                              Fees paid to ATCO, Manpower, Career
                              persons performing the                                                                                                                                                                                 Subject to bid limits: $25,000 for
External employment services                                     Connections, etc. for temporary              188000           X             X            X         X         X                                     55.012                                                  12/9/2009
                                 labor are not O.U.                                                                                                                                                                                   goods & $50,000 for services
                                                                           employment
                                 Employees but are
                             employees of the outside
                                      business.
External employment services
                                  external to Ohio                                                                                                                                                                                   Subject to bid limits: $25,000 for
  for law enforcement and                                     Payments for law enforcement/security           181500           X             X            X         X                                               55.012                                                  12/9/2009
                                     University                                                                                                                                                                                       goods & $50,000 for services
    campus security fees
                                                                                                                                                                                                                                          -Must be under $5,000
                                                                                                                                                                                                                                     -Subject to bid limits: $25,000 for
      Film development                                             Expenses for developing film               300000           X             X            X         X         X                                     55.012                                                  12/9/2009
                                                                                                                                                                                                                                       goods & $50,000 for services
                                                                                                                                                                                                                                          -Not on grant accounts
                                                                                                                                                                                                                                          -Must be under $5,000
                                                                                                                                                                                                                                     -Subject to bid limits: $25,000 for
     Film for photography                                                 Photography film                    300000           X             X            X         X         X                                     55.012                                                  12/9/2009
                                                                                                                                                                                                                                       goods & $50,000 for services
                                                                                                                                                                                                                                          -Not on grant accounts
                                                                                                                                                                                                                                          -Must be under $5,000
                                                                                                                                                                                                                                     -Subject to bid limits: $25,000 for
        Film supplies           Instructional purposes                      Film supplies                     320000           X             X            X         X         X                                     55.012                                                  12/9/2009
                                                                                                                                                                                                                                       goods & $50,000 for services

                                 To protect in case of
       Flight Insurance        cancelled flight -- foreign            For Foreign Flights only                400000           X             X                                X                                     41.121                                                 12/30/2010
                                      flights only
                                                                                                                                                                                                                    03.016
                                 Decoration of official
           Flowers                                                                                            765900                         X            X         X         X                                                                                             6/1/2007
                               entertainment and events

                                                                                                                                                                                                                    03.016
                                    Employees for
           Flowers                                                                                            765900                         X            X         X         X                                                           See documentation tab             6/1/2007
                                professional purposes




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                            3
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                         Allowable Method of Payment
                                                                                                        Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                  Circumstances                         Examples                                        Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                  Effective Date
                                                                                                        Account         Source
                                                                                                                                  Funding Source

                                 Annual auditing
                                                                                                                                                                                                                             Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by             Fiscal year end audit fees              185000           X             X            X         X                                              55.012                                               11/9/2009
                                                                                                                                                                                                                              goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                              03.016
                                External persons with
           Flowers                                                                                       765900                         X            X         X         X                                                       See documentation tab             6/1/2007
                              philanthropic relationships

                                                                                                                                                                                                              03.016
           Flowers               Funeral of benefactor                                                   765900                         X            X         X         X                                                       See documentation tab             6/1/2007


                                                                                                                                                                                                                            The definition of immediate family
                                                                                                                                                                                                              03.016
                                Funeral of employee or                                                                                                                                                                                    found in
           Flowers              member of employee's                                                     765900                         X            X         X         X                                                  OHIO policy 04.030 applies to all      6/1/2007
                                  immediate family                                                                                                                                                                              employees in relation to
                                                                                                                                                                                                                                  condolence flowers.
                                                                                                                                                                                                              03.016
           Flowers                Funeral of student                                                     765900           X             X            X         X         X           X                                           See documentation tab             7/21/2009


                                                                                                                                                                                                              03.016
           Flowers            Funeral of student's family                                              not allowable                                                                                                                   Not allowed                 11/9/2009


                                                                                                                                                                                                              03.016
                              Hospitalized employee (or
           Flowers              similar circumstances                                                    765900                         X            X         X         X                                                       See documentation tab             6/1/2007
                                  including hospice)
                                                                                                                                                                                                              03.016
                                Hospitalized student (or
           Flowers               similar circumstances                                                   765900                         X            X         X         X                                                       See documentation tab             11/9/2009
                                   including hospice)
                                  Retired emeritus
           Flowers                professor, former                                                    not allowed                                                                                                                     not allowed                 11/9/2009
                                     employees
                              Applies to food and drinks
                                 served on the Ohio                                                                                                                                                                          Must contact Catering Office in
                                                         Coffee, tea, other non-alcoholic beverages,
    Food and beverages         University campus or at                                                    varies          X             X            X         X         X                                    47.015        Baker University Center if the cost   12/30/2010
                                                                             food
                                University-sponsored                                                                                                                                                                           of catering exceeds $250
                                        events
                                                                                                                                                                                                              03.016
                               Necessary expenditures
         Fundraising               relating to the                                                       763900                         X            X         X         X                                                                                         6/1/2007
                                 Foundation's goals
                                                       Reimbursement for tank of gasoline instead                                                                                                                           Use Voyager Card provided with
          Gasoline                   Fleet Vehicle                                                                        X             X                                                                                                                          9/1/2007
                                                                       of mileage                                                                                                                                                   Fleet vehicle.
                                                       Reimbursement for tank of gasoline instead
          Gasoline                Personal Vehicle                                                     not allowable                                                                                                                   Not allowed                 9/1/2007
                                                                       of mileage
                                                       Reimbursement for tank of gasoline instead                                                                                                                           For rental vehicles while on travel
          Gasoline                  Rental Vehicle                                                       400000           X             X            X                   X                                    41.121                                               9/1/2007
                                                                       of mileage                                                                                                                                                         status.
                                                        Purchase SAMS Club gift card from Wal-
    Gift Cards/Certificates    For Purchasing supplies                                                 not allowable                                                                                                                   Not allowed                 11/9/2009
                                                             Mart for purchasing supplies
    Gift Cards/Certificates            Prizes                                                            765900           X             X            X         X                                                                  Must be substantiated            11/9/2009
                                  Research Subject                                                                                                                                                       Research Advance
    Gift Cards/Certificates                                    For Research Advances                     020009           X             X            X         X                                                               Through Advance Process             7/21/2009
                                      Payment                                                                                                                                                              Request Form
                                  Research Subject                                                                                                                                                       Research Advance
    Gift Cards/Certificates                                    Substantiated Payments                    179000           X             X            X         X                                                                                                   7/21/2009
                                      Payment                                                                                                                                                              Request Form
             Gifts                   Going-away                                                        not allowable                                                                                                                   Not allowed                 6/9/2009




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                   4
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                          Allowable Method of Payment
                                                                                                         Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                  Circumstances                            Examples                                      Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                     Effective Date
                                                                                                         Account         Source
                                                                                                                                   Funding Source

                                 Annual auditing
                                                                                                                                                                                                                                 Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by                Fiscal year end audit fees            185000           X             X            X         X                                               55.012                                                 11/9/2009
                                                                                                                                                                                                                                  goods & $50,000 for services
                                  an outside firm
                                Persons external to the
                                                                                                                                                                                                                03.016
                                 University who have a                                                                                                                                                                          Must not exceed $100 per person
            Gifts              business or advancement                                                    765900                         X            X         X         X                                                            per calendar year.              6/1/2007
                                   relationship to the                                                                                                                                                                                   May be taxable.
                                       University
                                                                                                                                                                                                                                Must not exceed $100 per person
            Gifts                    Promotional                            logo items                    545000           X             X            X         X         X                                                            per calendar year.              6/1/2007
                                                                                                                                                                                                                                         May be taxable.
                                                                                                                                                                                                                                Must not exceed $400 per person.
            Gifts                     Retirement                      cash, chairs, coverlets             764900           X             X            X         X         X                       X                                                                    6/1/2007
                                                                                                                                                                                                                                         May be taxable.
                                                                                                                                                                                                                03.016
                                                                                                                                                                                                                                Must not exceed $100 per person
            Gifts               Students for graduation                                                   765900                         X            X         X         X                                                            per calendar year.              6/1/2007
                                                                                                                                                                                                                                         May be taxable.
                                                                                                                                                                                                                03.016
                               Expenditures necessary                                                                                                                                                                           Must not exceed $100 per person
          Goodwill              to create community                                                        varies                        X            X         X         X                                                            per calendar year.              6/1/2007
                                    among alumni                                                                                                                                                                                         May be taxable.
                                                                                                                                                                                                                03.016
                               Expenditures necessary                                                                                                                                                                           Must not exceed $100 per person
          Goodwill              to create community                                                        varies                        X            X         X         X                                                            per calendar year.              6/1/2007
                                      goodwill                                                                                                                                                                                           May be taxable.
                                                                                                                                                                                                                03.016
                                                                                                                                                                                                                                Must be a person external to the
       Greeting cards                    any                                                              765900                         X            X         X         X                                                       University with a business           6/1/2007
                                                                                                                                                                                                                                         relationship.

                                Payment to any non-
                               employee individual for
                              making a requested guest                                                                                                                                                                            Must be less than or equal to
                                appearance such as         Non-contractual payments for guest                                                                                                                                                $1,000
     Guest Appearance                                                                                     190000           X             X            X                                                                                                                7/21/2009
                              speakers (including "show- appearances less than or equal to $1,000                                                                                                                                           Taxable
                                up" fees) who do not
                              require payment in return
                                for their appearance.
                                                               Refreshments for holiday gatherings                                                                                                        Holiday Expenditure
     Holiday Gatherings                                                                                 Not Allowable                                                                                                                                                 12/30/2010
                                                                    including drinks, food, etc.                                                                                                                 Memo
                                Payment to any non-
                               employee individual for
                              making a requested guest                                                                                                                                                                            Must be less than or equal to
                                appearance such as       Non-contractual payments to speakers less                                                                                                                                           $1,000
         Honorarium                                                                                       190000           X             X            X                                                                                                                7/21/2009
                              speakers (including "show-          than or equal to $1,000                                                                                                                                                   Taxable
                                up" fees) who do not
                              require payment in return
                                for their appearance.
                                   Reimbursement of
    Hotel Internet Charges     internet charges while on                                                  500000           X             X            X                   X                                                                                            7/21/2009
                                        business
                                   Reimbursement of
    Hotel Internet Charges     internet charges while on                                                not allowable                                                                                                                      Not allowed                 7/21/2009
                                        vacation
                                                               University Courtyard, other University                                                                                                                           Employees must receive a stipend
       Housing Leases               For employees                                                       Not allowable                                                                                                                                                 12/30/2010
                                                                temporary housing while relocating                                                                                                                                   to cover housing costs




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                       5
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                                 Allowable Method of Payment
                                                                                                                Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                     Circumstances                              Examples                                        Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                     Effective Date
                                                                                                                Account         Source
                                                                                                                                          Funding Source

                                 Annual auditing
                                                                                                                                                                                                                                       Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by                     Fiscal year end audit fees              185000           X             X            X         X                                               55.012                                                 11/9/2009
                                                                                                                                                                                                                                        goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                                                        Housing is allowed to take
                                                                                                                                                                                                                                       apartment deposits that cover
                                                                                                               Not allowable
       Key Deposits /                                                                                                                                                                                             OU Department Key damage including keys; FOR ALL
                                         For students                      Lockers, offices, etc.               except for                                                                                                                                                   12/30/2010
      Reimbursements                                                                                                                                                                                             Request & Agreement OTHER DEPARTMENTS PLEASE
                                                                                                                HOUSING
                                                                                                                                                                                                                                     USE THE KEY REQUEST FORM --
                                                                                                                                                                                                                                          see link in previous cell
                                    For visiting professors,                                                                                                                                                                           Not taxable per IRS section 119:
  Temporary Guest Housing                                                                                        792000           X             X            X                                                                                                               12/30/2010
                                         scholars, etc.                                                                                                                                                                                Business purpose and temporary
                                                                Required immunizations for foreign travel,
        Immunizations                                                                                          not allowable                                                                                                                                                  12/9/2009
                                                                                   etc.
                                   Fire protection inspection   Inspection fees associated with fire safety,
       Inspection Fees                                                                                           520000           X             X            X         X         X                                     55.012               Not subject to bid limits         11/9/2009
                                              fees                            elevators, etc.
                                                                                                                                                                                                                                       Subject to bid limits: $25,000 for
          Insurance                                                  Insurance fees for an art exhibit           710000           X             X            X         X         X                                     55.012                                                 12/9/2009
                                                                                                                                                                                                                                        goods & $50,000 for services
                                                             Meals for interview candidate (internal and
                                      Meals for interview
                                                             external) with employees; spouses may be
       Interview Meals              candidate (internal and                                                      421000           X             X            X         X         X                                                                                           12/30/2010
                                                                included only if internal and external
                                   external) with employees
                                                                         spouses are present
                                                            Interest from invoice date if 30 days or older
                                                                                                                                                                                                                  Ohio Revised Code   Department needs to state reason
        Late Charges                          Any              and payment was not made because of               700000           X             X            X                                                                                                                9/1/2007
                                                                                                                                                                                                                        126.30          for delinquency on DP form.
                                                                     Ohio University delinquency
                                                                                                                                                                                                                                       Must be initiated by Legal Affairs
                                                                                                                                                                                                                                      and approved by the VP of Finance
      Legal Settlements                      Any                  Reimbursement for personal damages             701000           X             X            X                                           X                                                                    9/1/2007
                                                                                                                                                                                                                                         and Administration and Tax
                                                                                                                                                                                                                                            Compliance Manager.
Major Medical, Eye Care, and                                     Medical insurance, Eye Care insurance,
                                     Group 3 Employees                                                         not allowable                                                                                           41.010                                                12/30/2010
       Life Insurance                                                      Life insurance, etc.
        Medical exams                                           Payment for a student athlete medical exam        varies          X             X            X         X         X                                                                                           12/30/2010
                                                                 Reimbursement to employee for medical
        Medical exams                                                                                          not allowable                                                                                                                                                 12/30/2010
                                                                             exam fees
  Medical services; personal
     services rendered by                                                                                                                                                                                                              -Must be under $5,000 to be paid
 physicians, dentists, medical                                                                                                                                                                                                                       via DP
                                       external to Ohio
    technicians, massage                                        Consultant fee or professional opinion fees      182000           X             X            X         X                                               55.012          -Subject to bid limits: $25,000 for    12/9/2009
                                          University
    therapists, or physical                                                                                                                                                                                                              goods & $50,000 for services
therapists; blood alcohol tests,                                                                                                                                                                                                            -Not on grant accounts
   or employee drug testing
                                                                                                                                                                                                                                          Directive from Safety and Risk
                                    medicine or drugs not                                                                                                                                                                                 Management: reasons for not
                                    purchased by Hudson                                                                                                                                                                               allowing OTC ingestible medicines --
                                      Health, College of                                                                                                                                                                                     (1) No assurance against
 Medicine/Drugs/First Aid Kits                                     Tylenol, Advil, ibuprofen, aspirin, etc.    not allowable                                                                                                                                               12/30/2010
                                     Medicine, Campus                                                                                                                                                                                   tampering (2) Medications expire
                                    Recreation or athletic                                                                                                                                                                               and are not always removed or
                                           training                                                                                                                                                                                    replaced (3) Allergic reactions are
                                                                                                                                                                                                                                                      possible

                                                                                                                                                                                                                                       -No reimbursement to individuals
                                                                                                                                                                                                                                                  will be made
                                                                                                                                                                                                                                                Only allowed for:
                                                                   Individual membership in professional
        Memberships                 Discretionary in nature                                                      520000           X             X            X         X         X                                     03.020                      -Renewals                  8/20/2009
                                                                               organizations
                                                                                                                                                                                                                                              -Three years or less
                                                                                                                                                                                                                                        -Minimum savings of $100 (vs.
                                                                                                                                                                                                                                             annual membership)
                                                                                                                                                                                                                                         -Total cost less than $5,000


      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                              6
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                                    Allowable Method of Payment
                                                                                                                   Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
             Type                      Circumstances                               Examples                                        Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                  Effective Date
                                                                                                                   Account         Source
                                                                                                                                             Funding Source

                                 Annual auditing
                                                                                                                                                                                                                                    Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by                        Fiscal year end audit fees              185000           X             X            X         X                                             55.012                                                11/9/2009
                                                                                                                                                                                                                                     goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                                                      Confirmation from President's
   Memberships and Dues                    Social clubs                    Country club memberships               Not allowable                                                                                                                                              12/30/2010
                                                                                                                                                                                                                                             office_08.03.10
                                                                                                                                                                                                                        03.016
                                                                                                                                                                                                                                   Limited to President and sr. admins
   Memberships and Dues                    Civic clubs                      Rotary club memberships                 520000                         X            X         X                                 X                      (Provost, VPs, and Deans). May be         12/30/2010
                                                                                                                                                                                                                                                 taxable.


                                                                                                                                                                                                                                    -No reimbursement to individuals
                                                                                -Accrediting orgs.
                                                                                                                                                                                                                                               will be made
                                                                        -College/University associations
                                                                                                                                                                                                                                     Allowable for initial membership
                                                                            -Secondary school orgs.
                                                                                                                                                                                                                                      dues to join an organization or
                                          Professional                 -Governmental sponsored groups
   Memberships and Dues                                                                                             520000           X             X            X                   X                                   03.020                   Renewals                     6/10/2010
                                          organizations                 -Industrial and commercial orgs.
                                                                                                                                                                                                                                     - Membership period must be 3
                                                                             -Professional societies
                                                                                                                                                                                                                                               years or less
                                                                      -organizations related to work being
                                                                                                                                                                                                                                     -Minimum savings of $100 (vs.
                                                                                    performed
                                                                                                                                                                                                                                          annual membership)
                                                                                                                                                                                                                                       -Total cost less than $5,000
                                    For University sponsored       ITunes download for university sponsored
       Music Downloads                                                                                            not allowable                                                                                                                                               11/9/2009
                                              events                                event
                                     Only allowed in lieu of
                                      flowers in memory of
                                     employee, employee's
                                                                                                                                                                                                                        03.016
                                    parent, employee's child,                                                                                                                                                                      $100 limit for tangible item in lieu of
                                                                      Fruit baskets, coverlets, etc. in lieu of
        Memorial Gifts                 employee's spouse,                                                           765900                         X            X                   X                                              flowers. Only allowed one tangible        12/30/2010
                                                                                      flowers
                                      employee's domestic                                                                                                                                                                                 item per occurrence.
                                    partner, student, or those
                                         with a business
                                           relationship
        Parking Tickets                      External                                                             not allowable                                                                                         47.001                Not allowed                     9/1/2007
                                                                                                                                                                                                                                      Contact Parking Services for
        Parking Tickets                      Internal                     Issued from Parking Services            not allowable                                                                                         47.001                                                9/1/2007
                                                                                                                                                                                                                                               resolution
       Passport Photos                         Any                                                                not allowable                                                                                                               Not allowed                     9/1/2007
                                    Only allowable for student
           Passports                athletes traveling abroad                                                       700000           X             X            X                   X                                                                                        12/30/2010
                                          for their sport
           Passports                           Any                                                                not allowable                                                                                                                 Not allowed                   9/1/2007
   Performer, musician, disc
jockey, or singer fees; security                                     Payments to performer, musicians, disc
     fees for performances;                                          jockeys, or singer fees; security fees for
                                         external to Ohio                                                                                                                                                                           Subject to bid limits: $25,000 for
  fireworks display fees; live                                      performances; fireworks display fees; live      185900           X             X            X         X                                             55.012                                                12/9/2009
                                            University                                                                                                                                                                               goods & $50,000 for services
    plant maintenance fees;                                        plant maintenance fees; contest judge fees;
contest judge fees; art juror for                                            art juror for exhibit fees
           exhibit fees
Personal services rendered by                                                                                                                                                                                                       Subject to bid limits: $25,000 for
                               Payments to individuals in
attorneys, lawyers, judges, or                             Payments to attorneys, lawyers, judges, or                                                                                                                                goods & $50,000 for services
                                  the legal profession                                                              181000           X             X            X         X                                             55.012                                                11/9/2009
   any member of the legal                                    any member of the legal profession                                                                                                                                    Can only be paid for by Legal
                                external to the university
         profession                                                                                                                                                                                                                              Affairs
                                     Departments paying for
                                                                                                                                                                                                                                   Not taxable for non-degree student
         Ping Passes                passes for student groups                    OPIE and Sogeti                    520000           X             X            X                                                                                                            12/30/2010
                                                                                                                                                                                                                                    groups with a business purpose
                                     and other visiting groups
                                                                                                                                                                                                                        03.016
                                     Expenditures necessary
       President's Office                                                                                            varies                        X            X         X         X                                                                                         6/1/2007
                                    to the fulfillment of duties




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                              7
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                                Allowable Method of Payment
                                                                                                               Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                    Circumstances                            Examples                                          Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                    Effective Date
                                                                                                               Account         Source
                                                                                                                                         Funding Source

                                   Annual auditing
                                                                                                                                                                                                                                   Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by             Fiscal year end audit fees                     185000           X             X            X         X                                              55.012                                                 11/9/2009
                                                                                                                                                                                                                                    goods & $50,000 for services
                                   an outside firm
                              All requests for printing
                             services will be submitted University stationery, letterhead, envelopes,
     Printing Services                                                                                           varies          X             X                                                                     55.035                                                 11/9/2009
                               to Printing Resource            business cards, memo pads,
                                    Center (PRC)
                                                             stringer charges; piano tuning; catering; lab
                                                             analysis fees ( air samples, etc.); auctioneer
                                                              services; supervision or hosting of student
                                                                     teachers; hosting a student field
                                                                 experience; web site creation or non-
                                                               contract maintenance; web site hosting;
                                                                ticket return account services; custom                                                                                                                             -Must be under $5,000 to be paid
                                                                  software development; fingerprint or                                                                                                                                   via DP for consultants
                                     external to Ohio
    Professional services                                    background check (via web check or other);         189000           X             X            X         X                                              55.012        -Subject to bid limits: $25,000 for      12/9/2009
                                        University
                                                                  vehicle registration check; veterinary                                                                                                                             goods & $50,000 for services
                                                              service; conference management; pest or                                                                                                                                   -Not on grant accounts
                                                              termite control; exterminator; copy editing;
                                                               proofreading; interpreter (spoken & sign
                                                                 language); photography; aircraft pilot;
                                                               conducting informational survey; medical
                                                                 billing service; training services; DNA
                                                                               sequencing
                                                                                                                                                                                                                                   If $'s per page are offered it is not
                                     external to Ohio
    Professional services                                           Writers for Ohio Review, etc.               189000           X             X            X                                                                      an Honoraria and is considered a        12/30/2010
                                        University
                                                                                                                                                                                                                                           professional service
                                                                                                                                                                                                                                          -Must be under $5,000
Professional services rendered       external to Ohio                                                                                                                                                                               -Subject to bid limits: $25,000 for
                                                             Consultant fee or professional opinion fees        183000           X             X            X         X                                              55.012                                                 12/9/2009
  by architects or engineers            University                                                                                                                                                                                    goods & $50,000 for services

                                                                                                                                                                                                                                        -Must be under $5,000
   Radiation monitoring film                                                                                                                                                                                                       -Subject to bid limits: $25,000 for
                                                                             Film badges                        300000           X             X            X         X         X                                    55.012                                                 12/9/2009
           badges                                                                                                                                                                                                                    goods & $50,000 for services

                                  Purchase of regalia for
           Regalia                                                                                            not allowable                                                                                                                    Not allowed                  9/1/2007
                                       graduation
                                   Rental of regalia for
           Regalia                                                                                              765900           X             X            X         X         X                                                           Rental allowable                9/1/2007
                                       graduation
                                                                                                                                                                                                                                    Must substantiate advance with
                                  Advances to researchers                                                                                                                                                       Research Advance   names, addresses, and SSNs of
Research Subjects Payments                                                                                      020009           X             X            X                                                                                                               7/21/2009
                                 to pay for human subjects                                                                                                                                                        Request Form     individuals advancing funds to in
                                                                                                                                                                                                                                       excess of $100 per study.
      Security Deposits                  Housing                                                              not allowable                                                                                                                   Not allowed                   9/1/2007
   Shipping items to home                                    Purchase of magazines, books, towels, etc.                                                                                                                              Shipping any items to home
                                                                                                              not allowable                                                                                                                                                 7/21/2009
          address                                                 and shipping to home address                                                                                                                                         address is not allowable.
                                   Payment to any non-
                                  employee individual for
                                 making a requested guest                                                                                                                                                                            Must be less than or equal to
                                   appearance such as       Non-contractual payments as show up fees                                                                                                                                            $1,000
        Show up fees                                                                                            190000           X             X            X                                                                                                               7/21/2009
                                 speakers (including "show-        less than or equal to $1,000                                                                                                                                                Taxable
                                   up" fees) who do not
                                 require payment in return
                                   for their appearance.
                                                                    Parties recognizing birthdays,
   Social gatherings/Parties          Departmental                                                            not allowable                                                                                                                                                12/30/2010
                                                                          anniversaries, etc.




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                            8
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                            Allowable Method of Payment
                                                                                                           Natural        University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                  Circumstances                           Examples                                         Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation                  Effective Date
                                                                                                           Account         Source
                                                                                                                                     Funding Source

                                 Annual auditing
                                                                                                                                                                                                                                Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by               Fiscal year end audit fees               185000           X             X            X         X                                             55.012                                                11/9/2009
                                                                                                                                                                                                                                 goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                                03.016
                                                           Infrequent social gatherings not personal in
   Social gatherings/Parties        Departmental                                                            461900                         X            X         X         X                                                                                        12/30/2010
                                                                              nature

                                                                                                                                                                                                                03.016
                                                                                                                                                                                                                               Must be infrequent. May include
   Social gatherings/Parties        Departmental                           Retirement                       461900                         X            X         X         X                                                                                         6/1/2007
                                                                                                                                                                                                                                           families.

   Social gatherings/Parties         Going-away                                                           not allowable                                                                                                                                               11/9/2009
                               All requests for purchase
                               of space heaters must be                                                                                                                                                                         Must be purchased by Facilities
       Space Heaters                                                                                        300000           X             X            X         X         X                                   44.105                                               12/30/2010
                                 submitted to Facilities                                                                                                                                                                                Management
                                      Management
      Speeding Tickets                                                                                    not allowable                                                                                                                   Not allowed                 9/1/2007
                                  Funds to support a
                                  registered student            Sponsorship/Funding to a student                                                                                                                                 Must be a registered student
         Sponsorship                                                                                        796000           X             X            X                                                                                                             7/21/2009
                                 organization with the                   organization                                                                                                                                                   organization
                                        Bursar
                                                                                                                                                                                                                               Click on Student Payment Release
      Student Payments                 Various                 See Student Payment Release Form                                                                                                             Student Payments                                          7/21/2009
                                                                                                                                                                                                                               Form and click on appropriate tab
                                                                                                                                                                                                                                  -Must be delivered to an OU
                                                                                                                                                                                                                                             address
                                                                                                                                                                                                                               -No reimbursements to individuals
                                                                                                                                                                                                                                           will be made
                                                                                                                                                                                                                                         Only allowed for:
        Subscriptions           Greater than one year               Professional periodicals                500000           X             X            X         X         X                                                                                         9/1/2007
                                                                                                                                                                                                                                            -Renewals
                                                                                                                                                                                                                                       -Three years or less
                                                                                                                                                                                                                                 -Minimum savings of $100 (vs.
                                                                                                                                                                                                                                      annual subscriptions)
                                                                                                                                                                                                                                  -Total cost less than $5,000
                                                                                                                                                                                                                                  -Must be delivered to an OU
                                                                                                                                                                                                                                             address
        Subscriptions              One year or less                 Professional periodicals                500000           X             X            X         X         X                                                                                         9/1/2007
                                                                                                                                                                                                                               -No reimbursements to individuals
                                                                                                                                                                                                                                           will be made
     Supplies for official
                                                           Napkins, paper towels, cups, spoons, forks,     461000 or
  entertainment or business                                                                                                  X             X            X         X         X                                                                                        12/30/2010
                                                                           plates, etc.                     461900
           meetings
                                                                                                                                                                                                                                 -Must be for entertainment of
                                                                                                                                                                                                                03.016           individuals with a business or
                                                                                                                                                                                                                                   philanthropic relationship.
           Tickets                  Athletic Events                                                         461900                         X            X         X         X                                                                                         6/1/2007
                                                                                                                                                                                                                                  -See Documentation tab for
                                                                                                                                                                                                                                  substantiation requirements.
                                                                                                                                                                                                                                        -May be taxable.
                                                                                                                                                                                                                03.016
                                 Part of an infrequent
           Tickets               departmental social                                                        461900                         X            X         X         X                                                           May be taxable                12/1/2009
                                 gathering with family
                                                                                                                                                                                                                                 -Must be for entertainment of
                                                                                                                                                                                                                03.016           individuals with a business or
                                                             Event at Templeton-Blackburn Alumni                                                                                                                                   philanthropic relationship.
           Tickets                   Performance                                                            461900                         X            X         X         X                                                                                         11/9/2009
                                                                      Memorial Auditorium                                                                                                                                         -See Documentation tab for
                                                                                                                                                                                                                                  substantiation requirements.
                                                                                                                                                                                                                                        -May be taxable.




      D:\Docstoc\Working\pdf\be61460e-486d-4c0a-9b6f-7eee9b87b0a4.xls                                                                                                                                                                                                      9
Please see additional information at the bottom of the grid.
NOTE: Individual department heads may set an internal, departmental policy that is more (but not less) restrictive than a University policy when circumstances dictate but may not violate the letter or spirit of any University policy.
NOTE: All expenditures are expected to be reasonable, to have a direct University business purpose, and to be compatible with and enhance its educational mission.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.


                                                                                                                                                             Allowable Method of Payment
                                                                                                          Natural          University Foundation         DP        PO       Pcard    Petty Cash    Payroll
            Type                  Circumstances                          Examples                                           Funding                    Payment   Payment   Payment    Payment     Payment    Policy/Guidance Comments/ Documentation              Effective Date
                                                                                                          Account           Source
                                                                                                                                      Funding Source

                                 Annual auditing
                                                                                                                                                                                                                             Subject to bid limits: $25,000 for
Accounting and Auditing Fees procedures performed by              Fiscal year end audit fees               185000             X             X            X         X                                             55.012                                            11/9/2009
                                                                                                                                                                                                                              goods & $50,000 for services
                                  an outside firm
                                                                                                                                                                                                                                -For University events for
                                                                                                                                                                                                                 03.016      Academic and Executive Officers
                                                                                                                                                                                                                                    and their spouses.
           Tickets                  Season Tickets                                                         461900                           X            X         X         X                                                                                     6/1/2007
                                                                                                                                                                                                                               -See Documentation tab for
                                                                                                                                                                                                                               substantiation requirements.
                                                                                                                                                                                                                                     -May be taxable.
                                                                                                                                                                                                                              -Must be for entertainment of
                                                                                                                                                                                                                 03.016       individuals with a business or
                                                                                                                                                                                                                                philanthropic relationship.
           Tickets                   Social Events                       Alumni Gala                       461900                           X            X         X         X                                                                                     11/9/2009
                                                                                                                                                                                                                               -See Documentation tab for
                                                                                                                                                                                                                               substantiation requirements.
                                                                                                                                                                                                                                     -May be taxable.
                                                                                                                                                                                                                               -See Documentation tab for
           Towing                  Personal vehicle                                                       not allowed                                                                                            47.001
                                                                                                                                                                                                                               substantiation requirements.         9/1/2007
                                                                                                        not allowable --
                                                                                                          Except for
       Towing Charges                   External           Moving University Vehicles for lot closure                                                                                                            47.001                                           12/30/2010
                                                                                                            Parking
                                                                                                           Services
                                   For spouses - no
  Travel and Entertainment      demonstrated business                                                 400000                                X            X         X         X                                   03.016              -May be taxable.              6/1/2007
                                        purpose
                                  For spouses - with
  Travel and Entertainment      demonstrated business                                                 400000                  X             X            X         X         X                                   41.121          Requires prior approval.          6/1/2007
                                        purpose
                                For employees working
            Visas                                       Foreign travel for conferences and research   700000                  X             X            X         X         X                                                       May be taxable                12/1/2009
                                        abroad
                               For employees working at Application for permanent resident status-
            Visas                                                                                   not allowable                                                                                                                      Not allowed                 7/21/2009
                                     the University             reimbursed to the employee
                               For employees working at H1-required to pay directly to the federal                                                                                                                             Must go through International
            Visas                                                                                     702000                  X             X            X         X                                                                                               7/21/2009
                                     the University                      government                                                                                                                                             Student & Faculty Services
                               For foreigners coming to                                                                                                                                                                       Please check with International
            Visas                                                                                     700000                  X             X            X         X         X                                                                                     9/1/2007
                                     the University                                                                                                                                                                           Student and Faculty Services.
 Waterless disinfectant hand    For use in a University
                                                                                                      300000                  X             X            X         X         X                                                                                    12/30/2010
       wash, tissues              Common Area only

Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
Listed below are various policies that relate to purchasing of goods or services (note: this is not an exhaustive listing of applicable policies):
03.016: Foundation Expenditures
03.020: Payment of Memberships and Dues in Selected Organizations
24.001: Alcoholic Beverages on University Proper and in Fraternity and Sorority Houses
40.011: Employee Recognition Award
41.010: Administrative Contract Employees Benefits Policy
41.121: Reimbursement for Official Travel and Entertainment
41.123: Entertaining Official Guests
42.501: Decorations in University Buildings
44.105: Fire Emergencies
47.015: Catering
55.003: Purchasing Authority: Vendor Selection, Personal Purchases, Land and Building Acquisition, Conflict-of-Interest
55.012: Purchasing - Direct Payment
55.035: Purchasing - Printing Procurement
55.075: Cell Phones

Link to Ohio University Policy and Procedure Search Home Page

        Revised 11/10



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                  Documentation for Meals, Entertainment, Tickets, and Gifts

Overview:
When purchasing a gift or award or paying for a meal, ticket, or entertainment, detailed documentation is
required. This information is necessary to identify the business purpose of the transaction. It is also important
in case the transaction is later audited by an outside party including a grantor or the IRS. This detail protects
the department and the individual who made the transaction from potentially having it disallowed and
repayment sought. Finally, these transactions may have tax consequences for the beneficiaries for which the
University is accountable.


Required documentation:
For each transaction, please include the following information:
    Who the beneficiary is and the beneficiary's relationship to the University
    What is being paid and
         For gifts - the amount per person if there are multiple beneficiaries
    Why the expense occurred
    Where the expense/event occurred
    When the expense/event occurred

Examples:

    Note: For all meetings, please include the topic discussed.

    Meal/Entertainment
        Who (and their relationship to the University):
        Bob Cat, interview candidate
        John Brown, Assistant VP
        Jane Williams, Director of Department
        Sue Smith, Other Director
        What: Meal
        Why: Interview of new manager
        Where: Baker Center State Room
        When: September 14, 2006 @ 12:00 p.m.
    Note : An itemized receipt must be obtained for all meals and entertainment. Expenses for alcohol should
    be charged for a Foundation account. (OHIO Policy 03.016)


    Gift
           Who: Bob Cat, student
           What: plaque, cost = $20.00
           Why: Annual Award for Top Education graduate
           Where: College of Education Annual Award Ceremony, Baker Center
           When: June 1, 2007 @ 7:00 p.m.

    Flowers
        Who: Bob Cat, employee
        What: floral arrangement
        Why: the death of Bob's father, James Cat
        Where: n/a
        When: n/a

    Tickets
        Who: Bob Cat, donor
        What: Tickets for athletic/social event or performance
        Why: donor relations
        Where: Peden Stadium, Athens
        When: October 3, 2007 @ 2:00 p.m.

				
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