Ohio Purchase Contract by hwb32450

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									Ohio University Purchasing Grid
Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                        Natural                              Allowable Method of
            Type                  Circumstances                  Examples               Account    Funding Source                 Payment                Policy/Guidance       Comments/ Documentation
                                                                                                                                        Petty   Payrol                                                            Date
                                                                                                  University   Foundation DP PO Pcard                                                                            Updated
                                                                                                                                        Cash      l
                                   Annual auditing
                                                             Fiscal year end audit                                                                                          Subject to bid limits: $25,000 for
Accounting and Auditing Fees    procedures performed                                     185000       X            X     X    X                               55.012                                             Nov-09
                                                                     fees                                                                                                    goods & $50,000 for services
                                  by an outside firm
                                                             Annual Accreditation
                                                            fees for the Council for
                                                               Accreditation on
                                  Annual university
                                                           Counseling and Related
                                   accreditation for
  Accreditation/Certification                               Educational Programs,        520000       X            X     X    X    X                          03.020                                             Jul-09
                                  programs, labs, or
                                                                baccalaureate
                                       colleges
                                                           accreditation application
                                                                 fee, program
                                                               accreditation fee
                                                                Advertising for
         Advertising             For competitive bids         competitive bids in        971400       X            X     X    X    X                          55.012            Not subject to bid limits        Nov-09
                                                                  newspapers
                                                              Advertising for job
                                                           positions in newspapers,                                                                                        Not permitted on state contruction
         Advertising               For job positions                                     540000       X            X     X    X    X                          55.012                                             Nov-09
                                                           magazines, online, radio,                                                                                                    projects
                                                                      etc.

                                                            Pens, shirts, pamphlets,
         Advertising                 Promotional                                         545000       X            X     X    X    X                          55.012            Not subject to bid limits        Nov-09
                                                           circulars, magazines, etc.

                                                                Hanger fees for
                                 Payments for aircraft                                                                                                                      Subject to bid limits: $25,000 for
    Aircraft Hangar Fees                                     airplanes/aircraft for      642000       X            X     X    X    X                          55.012                                             Nov-09
                                    rental space                                                                                                                             goods & $50,000 for services
                                                           Univeristy-owned aircraft
                                                                 Airplane tie-
                                 Payments for aircraft                                                                                                                      Subject to bid limits: $25,000 for
   Aircraft Tie-Down Fees                                   down/parking fees for        642000       X            X     X    X    X                          55.012                                             Nov-09
                                      parking                                                                                                                                goods & $50,000 for services
                                                           Univeristy-owned aircraft
                                                                                                                                                                            -Subject to bid limits: $25,000 for
                                 Payments for aircraft      Refueling charges for
      Airplane/Jet Fuel                                                                  30000        X            X     X    X    X                          55.012          goods & $50,000 for services      Nov-09
                                        fuel               Univeristy-owned 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                                             Nov-09
                                      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                                             Jun-07
                                                                  Attendance             766000                                                                                   -You must submit an
                                                               General employee                                                                                               Employee Awards Request.
                                                                morale or health




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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                    Natural                                   Allowable Method of
           Type                 Circumstances                 Examples              Account         Funding Source                 Payment              Policy/Guidance        Comments/ Documentation
                                                                                                                                       Petty   Payrol                                                              Date
                                                                                                   University   Foundation DP PO Pcard                                                                            Updated
                                                                                                                                       Cash      l
                                                         Distinguished Professor
                                                         Award, Ohio University
                                                         Outstanding Classified
                                                          Employee of the Year,
                               Official Achievement             Outstanding                                                                                                    -See documentation tab.
          Awards                                                                     765900            X            X     X    X    X                                                                             May-09
                                      Awards              Administrator Award,                                                                                                    -May be taxable.
                                                               etc., Plaques,
                                                             certificates, other
                                                            recognition items1

                                                                                                                                                                           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    Jun-07
                                    registration                                     410000
                                                                                                                                                                           the registration fee that relates to
                                                                                                                                                                               alcohol should be charged to
                                                                                                                                                                                  natural account 461900.
                               Used in catering/food
    Beverages (alcoholic)                                                            800000            X            X     X    X    X                                                                             Jun-07
                                   preparation
                                  Used in official
    Beverages (alcoholic)                                                            461900                         X     X    X    X                     03.016, 41.121        See documentation tab             Jun-07
                              University entertainment
                                Employees' daily
  Beverages (nonalcoholic)     consumption within           coffee, water       461900                              X     X    X    X                        03.016                                               Jun-07
                                      office
  Beverages (nonalcoholic)     For common areas       in a lobby/waiting area   461900                 X            X     X    X    X                                                                             Jun-07
  Beverages (nonalcoholic)        For students                                  461900                 X            X     X    X    X                                                                             Jun-07
                               Broadband internet
                                                        Monthly broadband
 Broadband internet service   service allowance for
                                                          internet service    not allowable                                                                  55.075                                               Jul-09
        allowance                convenience of
                                                             allowance
                                    employer
                              Donation of cadaver to Payment to funeral home                                                                                               Subject to bid limits: $25,000 for
          Cadaver                                                               1890000                X            X     X    X                             55.012                                               Nov-09
                                    university        for delivery of cadaver                                                                                               goods & $50,000 for services
                               Payment for purchase      Purchase of cadavers as                                                                                           Subject to bid limits: $25,000 for
          Cadaver                                                                    300000            X            X     X    X    X                        55.012                                               Nov-09
                                   of cadaver                medical supplies                                                                                               goods & $50,000 for services
         Cell phone                                                                not allowable                                                             55.075                  Not allowed                  Jul-09
                               Cell phone allowance
                                                           Monthly cell phone
    Cell phone allowance        for convenience of                                   178100                                                      X           55.075                                               Jul-09
                                                              expenses
                                     employer
                              Reimbursement of cell
     Cell phone service                                                            not allowable                                                             55.075                   Not allowed                 Jul-09
                              phone service charges




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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                         Natural                                   Allowable Method of
            Type                  Circumstances                  Examples                Account         Funding Source                 Payment              Policy/Guidance       Comments/ Documentation
                                                                                                                                            Petty   Payrol                                                            Date
                                                                                                        University   Foundation DP PO Pcard                                                                          Updated
                                                                                                                                            Cash      l
                                                           actual extra expenses of
                                                             business calls made
                                  Reimbursement for           using their own cell
      Cell phone usage                                                                    557000            X            X     X                                  55.075                                             Jul-09
                                    infrequent use           phone (i.e., business
                                                             phone with roaming
                                                                   charges)
                                                           Engineer's license, boiler
                                 Required certification to license, doctor's license,
  Certification and Licensing    perform job duties and copyrights, notary fees,
                                                                                          520000            X            X     X    X    X                        03.020            Not subject to bid limits        Nov-09
              fees              the university must have      drug license, royalty
                                      direct benefit         fees, vendor's license,
                                                               operator's license
                                                              Gift to charitable
   Charitable Contributions               Any                                           not allowable                                                                                     Not allowed                Sep-07
                                                                 organization
                                                           Reimburse/pay for buss
                                Travel expenses for an
                                                             pass for a graduate
     Commuting charges          employee to commute                                     not allowable                                                                                                                Nov-09
                                                           assistant to commute to
                                        to work
                                                                     work
                                                                                                                                                                                Decorations must serve Dining
                                                                                                                                                                                  Services' official University
         Decorations                Dining Services                                       365900            X            X     X    X    X                        42.501                                             Jun-07
                                                                                                                                                                                function. Holiday decorations
                                                                                                                                                                                 should be secular in nature.
                                                                                                                                                                                Decorations must be for public
         Decorations            For University buildings                                  765900                         X     X    X    X                        42.501                                             Jun-07
                                                                                                                                                                                            areas.
                                     Only allowed for
                                    donation in lieu of
                                 flowers in memory of
                                employee, employee's                                                                                                              03.016
                                                              Donation in lieu of                                                                                                $50 limit for donation in lieu of
     Donation/Charitable           parent, employee's
                                                           flowers to organization,       765900                         X     X         X                                      flowers. Any other donation or       Jul-09
        contribution                child, employee's
                                                                not individual.                                                                                                charitable contribution prohibited.
                                  spouse, employee's
                                    domestic partner,
                                student, or those with a
                                 business relationship
                                 Decoration of official
           Flowers                 entertainment and                                      765900                         X     X    X    X                        03.016                                             Jun-07
                                          events
                                      Employees for
           Flowers                                                                        765900                         X     X    X    X                        03.016            See documentation tab            Jun-07
                                professional purposes
                                 External persons with
           Flowers                     philanthropic                                      765900                         X     X    X    X                        03.016            See documentation tab            Jun-07
                                       relationships
           Flowers               Funeral of benefactor                                    765900                         X     X    X    X                        03.016            See documentation tab            Jun-07




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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                   Natural                                   Allowable Method of
            Type                Circumstances               Examples               Account         Funding Source                 Payment              Policy/Guidance        Comments/ Documentation
                                                                                                                                      Petty   Payrol                                                             Date
                                                                                                  University   Foundation DP PO Pcard                                                                           Updated
                                                                                                                                      Cash      l
                                                                                                                                                                          The definition of immediate family
                              Funeral of employee or                                                                                                                                    found in
           Flowers            member of employee's                                  765900                         X     X    X    X                        03.016        OHIO policy 04.030 applies to all     Jun-07
                                immediate family                                                                                                                              employees in relation to
                                                                                                                                                                                condolence flowers.
                                                                                                                                                            03.016
           Flowers              Funeral of student                                  765900            X            X     X    X    X    X                                                 X                     Jul-09
                                 Funeral of student's                                                                                                       03.016
           Flowers                                                                not allowable                                                                                      Not allowed                Nov-09
                                       family
                               Hospitalized employee
                                     (or similar
           Flowers                                                                  765900                         X     X    X    X                        03.016             See documentation tab            Jun-07
                              circumstances including
                                      hospice)
                              Hospitalized student (or
           Flowers             similar circumstances                                765900                         X     X    X    X                        03.016             See documentation tab            Nov-09
                                 including hospice)
                                 Retired emeritus
           Flowers               professor, former                                not allowed                                                                                        not allowed                Nov-09
                                    employees
                              Necessary expenditures
         Fundraising              relating to the                                   763900                         X     X    X    X                        03.016                                              Jun-07
                                Foundation's goals
                                                      Reimbursement for tank
                                                                                                                                                                          Use Voyager Card provided with
          Gasoline                 Fleet Vehicle        of gasoline instead of                        X            X                                                                                            Sep-07
                                                                                                                                                                                  Fleet vehicle.
                                                                mileage
                                                      Reimbursement for tank
          Gasoline               Personal Vehicle       of gasoline instead of    not allowable                                                                                      Not allowed                Sep-07
                                                                mileage
                                                      Reimbursement for tank
                                                                                                                                                                          For rental vehicles while on travel
          Gasoline                 Rental Vehicle       of gasoline instead of      400000            X            X     X         X                        41.121                                              Sep-07
                                                                                                                                                                                        status.
                                                                mileage
                                                        Purchase SAMS Club
    Gift Cards/Certificates   For Purchasing supplies giftcard from Walmart for   not allowable                                                                                      Not allowed                Nov-09
                                                         purchasing supplies
    Gift Cards/Certificates           Prizes                                        756900            X            X     X    X                                                 Must be substantiated           Nov-09
                                 Research Subject
    Gift Cards/Certificates                           For Research Advances         020009            X            X     X    X                        Research Advance      Through Advance Process            Jul-09
                                     Payment
                                 Research Subject
    Gift Cards/Certificates                           Substantiated Payments        179000            X            X     X    X                        Research Advance                                         Jul-09
                                     Payment
             Gifts                  Going-away                                    not allowable                                                                                      Not allowed                Jun-09




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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                  Natural                               Allowable Method of
           Type                Circumstances                 Examples             Account    Funding Source                  Payment               Policy/Guidance       Comments/ Documentation
                                                                                                                                Petty     Payrol                                                         Date
                                                                                            University   Foundation DP PO Pcard                                                                         Updated
                                                                                                                                Cash        l
                              Persons external to the
                              University who have a
                                                                                                                                                                     Must not exceed $100 per person
                                   business or
            Gifts                                                                  765900                    X      X    X    X                         03.016              per calendar year.          Jun-07
                                  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.          Jun-07
                                                                                                                                                                             May be taxable.
                                                                                                                                                                     Must not exceed $400 per person.
            Gifts                   Retirement          cash, chairs, coverlets    764900       X            X      X    X    X               X                                                         Jun-07
                                                                                                                                                                              May be taxable.
                                                                                                                                                                     Must not exceed $100 per person
            Gifts            Students for graduation                               765900                    X      X    X    X                         03.016              per calendar year.          Jun-07
                                                                                                                                                                             May be taxable.
                             Expenditures necessary                                                                                                                  Must not exceed $100 per person
          Goodwill            to create community                                  varies                    X      X    X    X                         03.016              per calendar year.          Jun-07
                                  among alumni                                                                                                                               May be taxable.
                             Expenditures necessary                                                                                                                  Must not exceed $100 per person
          Goodwill            to create community                                  varies                    X      X    X    X                         03.016              per calendar year.          Jun-07
                                    goodwill                                                                                                                                 May be taxable.
                                                                                                                                                                     Must be a person external to the
       Greeting cards                  any                                         765900                    X      X    X    X                         03.016          University with a business      Jun-07
                                                                                                                                                                               relationship.
                               Payment to any non-
                             employee individual for
                               making a requested
                                                         Non-contractual                                                                                               Must be less than or equal to
                             guest appearance such
                                                       payments for guest                                                                                                         $1,000
     Guest Appearance         as speakers (including                               190000       X            X      X                                                                                   Jul-09
                                                     appearances less than or                                                                                                    Taxable
                             "show-up" fees) who do
                                                         equal to $1,000
                              not require payment in
                                   return for their
                                    appearance.

                               Payment to any non-
                             employee individual for
                               making a requested
                                                           Non-contractual                                                                                             Must be less than or equal to
                             guest appearance such
                                                        payments to speakers                                                                                                      $1,000
        Honorarium            as speakers (including                               190000       X            X      X                                                                                   Jul-09
                                                         less than or equal to                                                                                                   Taxable
                             "show-up" fees) who do
                                                                $1,000
                              not require payment in
                                   return for their
                                    appearance.



    D:\Docstoc\Working\pdf\57954712-cf9c-4f8c-8b24-045c1e7c3f3d.xls                                                                                                                                      5
Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                      Natural                                   Allowable Method of
           Type                Circumstances                  Examples                Account         Funding Source                 Payment              Policy/Guidance       Comments/ Documentation
                                                                                                                                         Petty   Payrol                                                          Date
                                                                                                     University   Foundation DP PO Pcard                                                                        Updated
                                                                                                                                         Cash      l
                                Reimbursement of
   Hotel Internet Charges     internet charges while                                   500000            X            X     X         X                                                                         Jul-09
                                   on business
                                Reimbursement of
   Hotel Internet Charges     internet charges while                                 not allowable                                                                                     Not allowed              Jul-09
                                    on vacation
                                                               Inspection fees
                                  Fire protection
      Inspection Fees                                        associated with fire      520000            X            X     X    X    X                        55.012            Not subject to bid limits      Nov-09
                                 inspection fees
                                                            safety, elevators,etc
                                                        Interest from invoice date
                                                          if 30 days or older and
                                                                                                                                                                            Department needs to state reason
        Late Charges                   Any               payment was not made          700000            X            X     X                               ORC 126.30                                          Sep-07
                                                                                                                                                                              for delinquency on DP form.
                                                              because of Ohio
                                                          University delinquency
                                                                                                                                                                             Must be initiated by Legal Affairs
                                                           Reimbursement for                                                                                                and approved by the VP of Finance
      Legal Settlements                Any                                             701000            X            X     X                      X                                                            Sep-07
                                                           personal damages                                                                                                    and Administration and Tax
                                                                                                                                                                                  Compliance Manager.

                                                                                                                                                                             -No reimbursement to individuals
                                                                                                                                                                                        will be made
                                                        Individual membership in                                                                                                      Only allowed for:
        Memberships           Discretionary in nature          professional            520000            X            X     X    X    X                        03.020                    -Renewals              Aug-09
                                                              organizations                                                                                                         -Three years or less
                                                                                                                                                                              -Minimum savings of $100 (vs.
                                                                                                                                                                                   annual membership)
                                                                                                                                                                                -Total cost less than $5,000
                                                                                                                                                                            Limited to President and sr. admins
   Memberships and Dues        Civic or social clubs                                   520000                         X     X    X                 X           03.016       (Provost, VPs, and Deans). May be Sep-07
                                                                                                                                                                                          taxable.
                                                            -Accrediting orgs.
                                                           -College/University
                                                               associations                                                                                                  -No reimbursement to individuals
                                                        -Secondary school orgs.                                                                                                        will be made
                                                             -Governmental                                                                                                           Only allowed for:
                                  Professional
   Memberships and Dues                                     sponsored groups           520000            X            X     X         X                        03.020                   -Renewals               Aug-09
                                  organizations
                                                              -Industrial and                                                                                                      -Three years or less
                                                            commercial orgs.                                                                                                  -Minimum savings of $100 (vs.
                                                         -Professional societies                                                                                                   annual membership)
                                                        -organizations related to                                                                                              -Total cost less than $5,000
                                                          work being performed
                                                          Itunes download for
                                  For University
      Music Downloads                                     university sponsored       not allowable                                                                                                              Nov-09
                                sponsored events
                                                                  event
       Parking Tickets               External                                        not allowable                                                                                     Not allowed              Sep-07

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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                     Natural                                   Allowable Method of
            Type                  Circumstances                Examples              Account         Funding Source                 Payment              Policy/Guidance        Comments/ Documentation
                                                                                                                                        Petty   Payrol                                                             Date
                                                                                                    University   Foundation DP PO Pcard                                                                           Updated
                                                                                                                                        Cash      l
                                                           Issued from Parking                                                                                                Contact Parking Services for
       Parking Tickets                  Internal                                    not allowable                                                                                                                 Sep-07
                                                                Services                                                                                                                resolution
      Passport Photos                     Any                                       not allowable                                                                                      Not allowed                Sep-07
          Passports                       Any                                       not allowable                                                                                      Not allowed                Sep-07
Personal services rendered by                             Payments to attorneys,                                                                                             Subject to bid limits: $25,000 for
                               Payments to individuals
attorneys, laywers, judges, or                            laywers, judges, or any                                                                                             goods & $50,000 for services
                                in the legal profession                               181000            X            X     X    X                             55.012                                              Nov-09
   any member of the legal                                  member of the legal                                                                                              Can only be paid for by Legal
                               external to the university
         profession                                             profession                                                                                                                Affairs
                               Expenditures necessary
      President's Office          to the fulfillment of                                varies                        X     X    X    X                        03.016                                              Jun-07
                                         duties
                                Purchase of regalia for
            Regalia                                                                 not allowable                                                                                      Not allowed                Sep-07
                                       graduation
                                  Rental of regalia for
            Regalia                                                                   765900            X            X     X    X    X                                               Rental allowable             Sep-07
                                       graduation
                                                                                                                                                                             Must substantiate advance with
                                    Advances to
                                                                                                                                                                            names, addresses, and SSNs of
Research Subjects Payments      researchers to pay for                                020009            X            X     X                             Research Advance                                         Jul-09
                                                                                                                                                                            individuals advancing funds to in
                                   human subjects
                                                                                                                                                                                excess of $100 per study.
                                  From discretionary                                                                                                                         Must be paid through individual
  Scholarships/ Fellowships                                                           1710000                        X                                        03.016                                              Jun-07
                                      accounts                                                                                                                                      student accounts.
      Security Deposits               Housing                                       not allowable                                                                                      Not allowed                Sep-07
                                                         Purchase of magazines,
   Shipping items to home                                books, towels, etc. and                                                                                               Shipping any items to home
                                                                                    not allowable                                                                                                                 Jul-09
          address                                           shipping to home                                                                                                    address is not allowable.
                                                                address

                                 Payment to any non-
                               employee individual for
                                 making a requested
                                                            Non-contractual                                                                                                   Must be less than or equal to
                               guest appearance such
                                                         payments as show up                                                                                                             $1,000
        Show up fees            as speakers (including                                190000            X            X     X                                                                                      Jul-09
                                                       fees less than or equal to                                                                                                       Taxable
                               "show-up" fees) who do
                                                                $1,000
                                not require payment in
                                     return for their
                                      appearance.
                                                                                                                                                                            Must be infrequent. May include
  Social gatherings/Parties          Departmental               Retirement            461900                         X     X    X    X                        03.016                                        Jun-07
                                                                                                                                                                                        families.
  Social gatherings/Parties          Going-away                                     not allowable                                                                                                           Nov-09
     Speeding Tickets                                                               not allowable                                                                                      Not allowed          Sep-07
                                  Funds to support a
                                  registered student     Sponsorship/Funding to                                                                                               Must be a registered student
        Sponsorship                                                                   796000            X            X     X                                                                                      Jul-09
                                 organization with the    a student organization                                                                                                     organization
                                        Bursar



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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                                   Natural                                   Allowable Method of
            Type               Circumstances                Examples               Account         Funding Source                 Payment              Policy/Guidance        Comments/ Documentation
                                                                                                                                      Petty   Payrol                                                           Date
                                                                                                  University   Foundation DP PO Pcard                                                                         Updated
                                                                                                                                      Cash      l
                                                        See Student Payment                                                                                               Click on Student Payment Release
     Student Payments                Various                                                                                                           Student Payments                                       Jul-09
                                                           Release Form                                                                                                   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                                                                          Sep-07
                                                                                                                                                                                       -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                                                                          Sep-07
                                                                                                                                                                          -No reimbursements to individuals
                                                                                                                                                                                      will be made
                                                                                                                                                                              Must be for entertainment of
            Tickets              Athletic Events                                    461900                         X     X    X    X                        03.016           individuals with a business or   Jun-07
                                                                                                                                                                               philanthropic relationship.
                                                                                                                                                                          For University events for Academic
            Tickets              Season Tickets                                     461900                         X     X    X    X                        03.016         and Executive Officers and their  Jun-07
                                                                                                                                                                              spouses. May be taxable.
            Towing              Personal vehicle                                  not allowed                                                                                        Not allowed              Sep-07
                                For spouses - no                                                                                                                            See departmental guidelines.
  Travel and Entertainment   demonstrated business                                  400000                         X     X    X    X                        03.016           Taxable to the employee as       Jun-07
                                    purpose                                                                                                                                   additional compensation.
                               For spouses - with
  Travel and Entertainment   demonstrated business                                  400000            X            X     X    X    X                        41.121             Requires prior approval.       Jun-07
                                    purpose
                             For employees working
            Visas                                                                   700000            X            X     X    X    X                                               May be taxable             Sep-07
                                     abroad
                                                            Application for
                             For employees working       permanent resident
            Visas                                                                 not allowable                                                                                      Not allowed              Jul-09
                                 at the University    status-reimbursed to the
                                                              employee
                                                         H1-required to pay
                             For employees working                                                                                                                          Must go through International
            Visas                                       directly to the federal     702000            X            X     X    X                                                                               Jul-09
                                 at the University                                                                                                                           Student & Faculty Services
                                                             government
                             For foreigners coming to                                                                                                                      Please check with International
            Visas                                                                   700000            X            X     X    X    X                                                                          Sep-07
                                   the University                                                                                                                          Student and Faculty Services.

Notes:



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Notes:
For grants and contracts, please refer to each individual grant or contract for allowable expenditures.
For state constructions projects (fund 6200), expenditures only allowable on Purchase Orders.
For Foundation accounts, please refer to the guidelines of each account for allowable expenditures.
For rebill accounts, expenditures are subject to agreements reached with outside parties, but should not go beyond what is allowable.
Departmental guidelines may be more restrictive than the general guidelines. Always consult your department prior to incurring any expense.
NOTE: SHIPPING ITEMS TO HOME ADDRESSES IS NOT ALLOWABLE.
                                                                               Natural                                Allowable Method of
            Type                    Circumstances             Examples         Account       Funding Source                Payment                 Policy/Guidance   Comments/ Documentation
                                                                                                                                Petty     Payrol                                           Date
                                                                                            University   Foundation DP PO Pcard                                                           Updated
                                                                                                                                Cash        l

  1
    Must be given in recognition of religious, charitable
      scientific, educational, artistic, literary, or civic
  achievement. Recipient must be selected without any
action on his part to enter the contest or proceeding and
 the recipient must not be required to render substantial
  future services as a condition to receiving the prize or
                           award.




        Revised 11/09




      D:\Docstoc\Working\pdf\57954712-cf9c-4f8c-8b24-045c1e7c3f3d.xls                                                                                                                      9
                       Documentation for Meals, Entertainment, and Gifts

Overview:
When purchasing a gift or award or paying for a meal 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

								
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