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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
                                   Annual university
                                                                 for Accreditation on Counseling and
                                    accreditation for
  Accreditation/Certification                                       Related Educational Programs,             520000         X            X            X         X         X                                   03.020                                               7/21/2009
                                   programs, labs, or
                                                              baccalaureate accreditation application fee,
                                        colleges
                                                                       program 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                                                                                                                       Subject to bid limits: $25,000 for
   Aircraft Tie-Down Fees                                                                                     642000         X            X            X         X         X                                   55.012                                               11/9/2009
                                       parking                         University-owned aircraft                                                                                                                              goods & $50,000 for services
                                                                                                                                                                                                                           Departments may not purchase
                                                                                                                                                                                                                            tickets from a specific airline to
                                   Ticket charge to go                                                                                                                                                                     take advantage of frequent flier
        Airline Travel                                                                                        400000         X            X                                X                                   41.121                                              12/30/2010
                                toward frequent flier miles                                                                                                                                                                 miles if 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
                                  Official Achievement            Employee of the Year, Outstanding                                                                                                                            -See documentation tab.
           Awards                                                                                             765900         X            X            X         X         X                                                                                        5/1/2009
                                          Awards                  Administrator Award, etc., Plaques,                                                                                                                             -May be taxable.
                                                                  certificates, other 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\990373a1-060c-42d1-ac0c-74b1f2b433f8.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         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
                                 the 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




      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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 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.
                                                                                                                                                                                                                                      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




      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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
                                   Employees for
           Flowers                                                                                          765900                         X            X         X         X                                                       See documentation tab             6/1/2007
                                professional purposes

                                                                                                                                                                                                                 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
           Flowers             (or 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                                                                                                                                                                            Must contact Catering Office in
                                                            Coffee, tea, other non-alcoholic beverages,
    Food and beverages         Ohio University campus                                                        varies           X            X            X         X         X                                    47.015        Baker University Center if the cost   12/30/2010
                                                                                food
                                   or at University-                                                                                                                                                                               of catering exceeds $250
                                  sponsored 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                                                                                                                              Use Voyager Card provided with
          Gasoline                   Fleet Vehicle                                                                            X            X                                                                                                                          9/1/2007
                                                                       instead of mileage                                                                                                                                              Fleet vehicle.
                                                               Reimbursement for tank of gasoline
          Gasoline                 Personal Vehicle                                                       not allowable                                                                                                                    Not allowed                9/1/2007
                                                                       instead of mileage
                                                               Reimbursement for tank of gasoline                                                                                                                              For rental vehicles while on travel
          Gasoline                  Rental Vehicle                                                          400000            X            X            X                   X                                    41.121                                               9/1/2007
                                                                       instead 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




      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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
                                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
                              Persons external to the
                               University who have a                                                                                                                                                         03.016
                                                                                                                                                                                                                             Must not exceed $100 per person
                                    business or
            Gifts                                                                                      765900                         X            X         X         X                                                            per calendar year.             6/1/2007
                                   advancement
                                                                                                                                                                                                                                      May be taxable.
                                relationship to the
                                     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
                                                                                                                                                                                                                               Must be less than or equal to
                               guest appearance such
                                                            Non-contractual payments for guest                                                                                                                                            $1,000
     Guest Appearance           as speakers (including                                                 190000            X            X            X                                                                                                               7/21/2009
                                                          appearances less than or equal to $1,000                                                                                                                                       Taxable
                               "show-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
                                                                                                                                                                                                                               Must be less than or equal to
                                guest appearance such
                                                         Non-contractual payments to speakers less                                                                                                                                        $1,000
         Honorarium              as speakers (including                                                190000            X            X            X                                                                                                               7/21/2009
                                                                   than or equal to $1,000                                                                                                                                               Taxable
                                "show-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


      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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
                                                                  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
                                                                                                                                                                                                                                        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
                                                                                                                                                                                                                 Ohio Revised Code   Department needs to state reason
         Late Charges                         Any           older and payment was not made because                700000           X            X            X                                                                                                               9/1/2007
                                                                                                                                                                                                                       126.30          for delinquency on DP form.
                                                                   of Ohio University delinquency
                                                                                                                                                                                                                                      Must be initiated by Legal Affairs
                                                                                                                                                                                                                                         and approved by the VP of
      Legal Settlements                       Any                 Reimbursement for personal damages              701000           X            X            X                                           X                                                                   9/1/2007
                                                                                                                                                                                                                                      Finance 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




      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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

                                                                                                                                                                                                                                 -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
                                                                                                                                                                                                                                   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.
   Memberships and Dues                    Civic clubs                   Rotary club memberships                 520000                         X            X         X                                 X                         admins (Provost, VPs, and            12/30/2010
                                                                                                                                                                                                                                     Deans). May be 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
                                                                   Fruit baskets, coverlets, etc. in lieu of
         Memorial Gifts                employee's spouse,                                                        765900                         X            X                   X                                                 of flowers. Only allowed one         12/30/2010
                                                                                   flowers
                                      employee's domestic                                                                                                                                                                          tangible 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
           Passports                student athletes traveling                                                   700000            X            X            X                   X                                                                                      12/30/2010
                                       abroad 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
contest judge fees; art juror for                                       fees; art juror for exhibit fees
           exhibit fees




       D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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
Personal services rendered by                                                                                                                                                                                                        Subject to bid limits: $25,000 for
                               Payments to individuals
attorneys, lawyers, judges, or                                 Payments to attorneys, lawyers, judges, or                                                                                                                             goods & $50,000 for services
                                in 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
                                  passes for student                                                                                                                                                                                Not taxable for non-degree student
         Ping Passes                                                         OPIE and Sogeti                     520000            X            X            X                                                                                                              12/30/2010
                               groups and other visiting                                                                                                                                                                             groups with a business purpose
                                         groups
                                                                                                                                                                                                                      03.016
                                Expenditures necessary
      President's Office                                                                                          varies                        X            X         X         X                                                                                           6/1/2007
                                to the fulfillment of duties

                                All requests for printing
                               services will be submitted          University stationery, letterhead,
       Printing Services                                                                                          varies           X            X                                                                     55.035                                                 11/9/2009
                                 to Printing Resource           envelopes, 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           189000            X            X            X         X                                              55.012        -Subject to bid limits: $25,000 for      12/9/2009
                                       University
                                                                       other); vehicle registration check;                                                                                                                            goods & $50,000 for services
                                                                        veterinary service; conference                                                                                                                                   -Not on grant accounts
                                                                    management; pest or 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
                                    external to Ohio                                                                                                                                                                                 -Subject to bid limits: $25,000 for
  rendered by architects or                                    Consultant fee or professional opinion fees       183000            X            X            X         X                                              55.012                                                 12/9/2009
                                       University                                                                                                                                                                                      goods & $50,000 for services
          engineers
                                                                                                                                                                                                                                          -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.




      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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
                                Payment to any non-
                              employee individual for
                                making a requested
                                                                                                                                                                                                                                 Must be less than or equal to
                              guest appearance such
                                                             Non-contractual payments as show up                                                                                                                                            $1,000
       Show up fees            as speakers (including                                                       190000            X            X            X                                                                                                             7/21/2009
                                                               fees less than or equal to $1,000                                                                                                                                           Taxable
                              "show-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.
                                                                                                                                                                                                                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,          461000 or
  entertainment or business                                                                                                   X            X            X         X         X                                                                                        12/30/2010
                                                                       forks, 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.



      D:\Docstoc\Working\pdf\990373a1-060c-42d1-ac0c-74b1f2b433f8.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
                                                                                                                                                                                                                 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.
                                                                                                                                                                                                                                -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     Application for permanent resident status-
            Visas                                                                                   not allowable                                                                                                                       Not allowed                7/21/2009
                                    at the University           reimbursed to the employee
                               For employees working     H1-required to pay directly to the federal                                                                                                                           Must go through International
            Visas                                                                                     702000                   X            X            X         X                                                                                               7/21/2009
                                    at 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


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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
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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