University of Oregon

Business Expense Policies

Business Expense Policies

Overview

The University of Oregon has adopted the former Oregon Administrative Rules (OAR) as policies of the University of Oregon.

See also

Airline /Red Carpet Club Memberships

Airline club memberships are personal memberships and should be paid from institution funds only if the business benefit to the U of O justifies the expense.

Approval Process:
The Dean/Director of the employee's unit must recommend, in writing, use of institution funds to pay for an employee's airline club membership to the appropriate Vice President. Payment may not occur prior to approval by the Vice President. The written recommendation for approval must include the following:

  • Name and department of the employee requesting the membership.
  • The circumstances justifying the use of U of O funds, including the relationship of the use to the employee's University responsibilities.
  • The source of funds (state, contract, grant, gift, etc) to be used.
  • The cost.

Payment Process:
If the payment is approved, payment should be made by direct payment to the vendor. Use account code 39712 Employee Travel – Taxable . A copy of the approved letter should be attached to any payment documentation.

Alcohol

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Fiscal Policy Manual 56-100)

Generally institution funds may not be expended to purchase alcoholic beverages. Alcoholic beverages may be served at banquets and other special group activities conducted as part of a workshop only if full cost of such beverages is recovered through charges to the participants or sponsoring group. The institution is responsible for compliance with all laws and Oregon Liquor Control Commission regulations, including obtaining a one-day license for servicing beer and wine. An appropriate fund is one that can receive revenue from outside the University of Oregon and may have expenses for hosting groups and guests. Auxiliary Enterprise funds, Institutional Operations funds (income/expense funds) and Agency funds would be appropriate. General Fund indexes would not be appropriate.

Note:  Once a department transfers UO Foundation funds to the University of Oregon, they become university funds and cannot be used for alcohol.  Please be sure to pay all alcohol and alchohol related expenses such as bar tender services, tips, and supplies (that were not collected through participant fees as stated above) with non-UO funds.

Request for Permission to Serve Alcoholic Beverages (Enterprise Risk Services - Office of Risk Management). Also, if an outside caterer is used be sure to complete the Catering Waiver Form for approval.

Agency Funds

Roles and Responsibilities (UO Fiscal Policy Manual 05.001)

  • Agency Funds are used to account for the funds of persons or external organizations while the funds are in the Universitys custody. The University acts as the fiscal agent for the owner of the funds in a principal-agent relationship.
  • Funds can be disbursed from Agency Fund accounts only as directed by the principal.
  • Agency funds usually belong to student groups.
  • Trust funds are a type of agency fund.
  • Departmental vending funds are considered agency funds.
  • Agency funds generally start with a 9.

Financial Statement Definitions

Awards-Employee recognition

Employee Recognition Awards (UO Fiscal Policy Manual 57.200)  Scroll to the end of the policy to see a quick Summary Chart

All cash awards/prizes and cash equivalents (gift cards and gift certificates) are considered tax reportable to the recipient. Certain award/prize items may be considered tax reportable depending on their dollar value (examples: iPods, iPads, bicycles, computers, etc.)

Banner text will require the following items in order for payment to be approved:

  • appropriate approvals
  • description of event, competition, contest, sport, achievement, recognition, etc.
  • description of the award/prize (indicate kind of gift card/certificate or item purchased)
  • dollar value of the award/prize
  • name of recipient(s)
  • employment status (employee or non-employee)
  • if an employee, put their 95X number

All awards/prizes of cash and cash equivalents including gift cards/certificates are tax reportable.  Payment for any award whose value is over $50 ($50.01 and above) must be processed through Accounts Payable under the recipients 95X or V#, and the  CHECK VENDOR function used if necessary.

  • Employees (including student employees) use account codes 20168 (Awards). Be sure to include all items listed above in text. The text will be printed out by Accounts Payable at the time of approval and given to Payroll to manually report on the employees W-2. (Certain types of cash employee awards that are only related to employment may be best processed directly through Payroll so they can be added to the employees W-2 form. For cash, employment related, awards, please contact Payroll for guidance).
  • Non-employee ( award/prize is not Resource Aid or Student Aid ), use account code 20169  (Awards – Tax Reportable).  For gift cards and certificates purchased from vendors, please enter the dollar value of the card under each recipients 95X or Vendor number and then use the CHECK VENDOR field to enter the vendor number from which you bought the gift card/certificate.

Note: Any academic awards, scholarships, or non-federal aid to students (including awards given in classrooms) should be processed as Resource Aid through Student Billing. See: https://ba.uoregon.edu/staff/resource-aid . If special circumstances require a gift certificate/card/cash (check) then the payment may be processed through Accounts Payable and coded to Account Code 59101 (Other Student Aid) .

  • Non-resident alien (either employee or non-employee) STOP! Please contact Accounts Payable (6-3126) for further instructions. Payment requires specific forms to be completed prior to payment (UONRA, W-8 BEN, etc.). Payment requires 30% tax withholding. CHECK VENDOR or other payment procedures must be implemented. Call Accounts Payable (6-3126).

Note:  Per UO PCard Policy 3.2.5. "Non-Chargeable Account Codes – Awards, Prizes, Gifts, and Gift Cards. Due to IRS W-2 / 1099-Misc / 1042-S reporting requirements, any purchase for an award, prize, or gift, whether a cash equivalent such as a gift card (or certificate) or an item of a value above $50 (per person) cannot be purchased on the PCard. Payment must be processed by AP through Banner following the procedures and text requirements outlined" above.  (Flowers purchased as gifts of any dollar value are not allowed per policy and cannot be purchased through Accounts Payable or the PCard).

Bottled Water Coolers

The purchase of Bottled Water with University Funds is allowable within a department with Department Head or Unit Administrator approval.

Use account code 23011 (Chilled Water) or 24101  (Equipment Rental) - when paying for the rental of the water cooler.

Bus

Hiring a driver and bus for transportation should be done on a custom contract. (This applies to chartered boats or other forms of chartered transportation). The PSC form should not be used for these services. Contact the PCS Contract Manager at 6-3149 for assistance in developing the contract. (These services are non-employee compensation and are 1099 reportable).

Use 1099 tax reportable account codes 24599  (Other professional services) or 24521  (Shuttle Services) - used when transportation/shuttle services are related to a university event/conference, etc.

Catering Policy

UO policy statement 4.00
Only the Housing Department may provide catering services for events scheduled in University campus facilities.For the purpose of this policy, catering is defined as the provision and service of food and/or beverages to any group or persons on University property. Delivery to campus of food items to be used for refreshments is considered a service and would be subject to this policy.

Departments may request exceptions to this policy from the Catering Manager at 6-4303.

If an outside caterer is used, avoid paying for the service as an employee reimbursement because the service is tax reportable. If the caterer requests a contract be signed, forward the contract to Purchasing and Contracting Services.

Use account codes 28611  Refreshments & Food - Departmental, 28612  Hosting Groups & Guests or 28604 Conference Refreshments.

See: UO Catering Services FAQ's

Cell Phones

Mobile Technology Payment Procedures

Commencement Regalia

It is tradition for faculty members to appear in regalia, as part of their job duties, during convocation and when their graduate students participate in commencement. Rental of regalia for this purpose is an allowable business expense.

Use account code 24199 Miscellaneous Rentals – 1099 Tax reportable.

Contracts

Contracts (UO Fiscal Policy Manual 13.06 - Independent Contractors) Only authorized UO Contract Officers may sign custom contracts on behalf of UO. There are a limited small number of UO Contract Officers authorized by the Vice President of Finance and Administration.  Examples of custom contracts are First Student bus contracts or house rental agreements for employee retreats.  Any documentation with the terms I agree to, I Indemnify, or anything with terms and conditions that require a signature should be sent to Purchasing and Contracting Services/PCS for review and approval.

Employees with L1CA (Level 1 Contracting Authority for amounts less than or equal to $5000) have been granted delegated purchasing authority and may sign UO Purchase Orders; Invoice purchases made via phone or in writing without a PO; Banquet Event Orders/BEO's under existing PCS approved contracts; and Honorarium Contracts using the template Honorarium Contract Form, but not other types of contracts even when there is no monetary exchange. See PCS's Commitment of Funds and Delegated Contracting Authority.

Employees with L2CA (Level 2 Contracting Authority for amounts less than or equal to $25,000) have been granted delegated purchasing authority and may sign UO Purchase Orders; Invoice purchases made via phone or in writing without a PO; Banquet Event Orders under existing PCS approved contracts; Honorarium Contracts using the Honorarium Contract Form; as well as Personal Service Contracts using the PSC template form; Facility Use Agreements; and Incoming Property Loan Agreements; but not other types of contracts even when there is no monetary exchange. See PCS's Commitment of Funds and Delegated Contracting Authority.

If an unauthorized person signs a contract on behalf of UO, the contract is considered null and void. This can place the UO and the vendor in a compromised legal position.

Common examples of contracts are:

  • Credit Applications
  • Hotel Conference Agreements
  • Maintenance/Service Agreements
  • Leases
  • Waivers
  • Releases
  • Rentals

Contact:Purchasing and Contracting Services at 6-1121

Contributions/donations

Purchasing and Accounts Payable (UO Fiscal Policy Manual 70.400)
UO funds may not be used to make donations or voluntary contributions.

Design and Editing Services

Personal Service Agreement/PSC  a PSC is required.
Printing and Mailing (UO Policy IV.04.29) (for printing, publishing and mailing guidelines)

UO Creative - Marketing Communications/MarCom (Previously Creative Publishing) - PSC's awarded to graphic designers for publications (to be distributed off campus) must be pre-approved by Marketing Communications.

Documentation

UO departmental units are responsible for maintaining adequate documentation.
Appropriate documentation includes, but is not limited to:

  • Original itemized receipt, original invoice, and/or a fully executed Honorarium or Personal Service Contract/PSC, PO, or any other Contract.
    • Vendor name and address
    • Date of purchase
    • Amount of purchase
    • Description of goods and services including quantity and unit price
  • Original packing slip, or other verification of receipt of goods. Should reflect initials of individual who confirmed receipt of goods or services.
  • Any required approval documents and/or supporting documentation to meet purchasing guidelines.
    • Quotes
    • Addendums
    • Department approvals or signatures
    • Fixed asset information when required
  • Explanation of any extenuating circumstances; unusual funding decisions (for unusual purchases); or changes in pricing
  • An explanation of business purpose if not clearly evident. Substantiation of business purpose may include an agenda, meeting announcement, brochure, registration form or other similar types of documentation.

Note: Credit card receipts are not usually itemized and would need additional supporting documentation. Order confirmations, like credit card receipts, would need additional supporting documentation showing order was actually received and proof of payment. A photocopy or copy of the face of a check is also not sufficient.

Employee Breakrooms

Refrigerators, microwaves, coffee makers, tea kettles, and other misc. appliances needed to equip employee breakrooms used by multiple employees may be purchased with UO funds.  Dish soap and kitchen cleaning supplies may also be purchased for use in employee breakrooms.  However, appliances and items to be used personally in individual offices would not be allowable.

Note:  Department social activities such as celebrating birthdays, weddings, anniversaries, farewell gatherings (for employees employed for less than 5 years), etc. cannot be paid with university funds. Items for faculty, staff or student personal use, such as break time coffee, tea, soda, snacks cannot be paid with university funds. See the Section .220 HOSPITALITY ALLOWABILITY (OAR). See: Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Fiscal Policy Manual 56-100). See also "Employee Morale - Building Event Expenditures Policy."

Vending funds may be used to pay for department social activities. See Vending Funds Policy

Employee Morale-Building Event Expenditures (Interim Policy)

Employee Morale-Building Event Expenditure (UO Policy) UO Departments may use university funds for employee morale-building activities EXCEPT for Education and General Funds (BANNER Fund Type 11 beginning with 00 or 01) which are not allowed to be used for employee morale-building expenditures.  Guidelines are intended to communicate the types and amounts of university funds allowed for expenses incurred by a UO Department for employee morale-building activities while remaining fiscally responsible.

The university may pay for or reimburse costs for meals or light refreshments associated with official employee morale-building and appreciation activities that serve a university business purpose.  Examples of such occasions include a gathering to honor a departing employee who is retiring or who is separating from employment with the university after at least 5 years of service, employee recognition receptions, annual faculty/staff picnics, new employee receptions, and holiday gatherings. The maximum per-person expenditures for meals furnished by the university at a morale-building event may not exceed state travel per diem amounts.  See policy for further allowances for expenditures relating to refreshments, facility rentals, etc.

University funds may not under any circumstance be used for occasions such as employee birthdays, weddings, anniversaries, farewell gatherings (excluding celebrations for retirement or farewell events after at least 5 years of service as defined in this policy), or other occasions of a personal nature.

Although alcohol is permitted at Employee Morale-Building Events, all standards set by the university must be met when including alcohol service at an event.  Permission for serving alcohol beverages at any event held on UO owned or leased property must be obtained prior to the event. For more information on serving alcohol at events, see the Office of Risk Management’s procedures for hosting events with alcohol Request for Permission to Serve Alcoholic Beverages.  Alcohol must be funded with UO Foundation funds or some non-University of Oregon funds as alcohol is not allowed to be funded with university funds.

See Employee Morale-Building Event Expenditure (UO Policy) for further information on fund restrictions, allowable amounts, and responsibilities. See also Awards-Employee Recognition.

Employee Reimbursements

Employees may be reimbursed for properly substantiated business expenses.

It is recommended that employees do not use personal funds and seek reimbursement for any payment that may be tax reportable .

For example: an employee is reimbursed for repair work on his work computer with personal funds. Employee paid with personal funds because the repair was needed over the weekend. In this instance the UO may be obligated to report the payment made to the IRS on a Form 1099.The check vendor function must be used to allow for tax reporting. Contact Accounts Payable for assistance at 6-3143.

For small amounts such as reimbursing an employee for photocopies while traveling or for research subject payments, use account code 28994 Reimb Supplies & Services Expenses to Employees.

Documentation standards for employee reimbursements.

Employee reimbursements  for equipment warranties:
In general its best for departments to purchase minor equipment such as computers, fax machines, printers, and software directly from the vendor rather than reimbursing an employee. This is for warranty purposes.

Employee Social Occasions

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Fiscal Policy Manual 56-100)

Department social activities such as celebrating birthdays, weddings, anniversaries, farewell gatherings (for employees employed for less than 5 years), etc. cannot be paid with university funds. Items for faculty, staff or student personal use, such as break time coffee, tea, soda, snacks cannot be paid with university funds. See the Section .220 HOSPITALITY ALLOWABILITY (OAR). See also "Employee Morale - Building Event Expenditures Policy."

Vending funds may be used to pay for department social activities. See Vending Funds Policy

Employee Training

Professional development and training is defined as learning undertaken by employees to maintain and advance their skills, knowledge and competencies, specifically as they relate and add value to the job and workplace. It is a dynamic process and may be achieved not only through participation in formal coursework but also through professional experience, collaboration, mentoring, participation in activities of professional organizations, and independent study and research.

Note: Department funding may be used for the cost of learning experiences, assuming the activity will benefit operational efficiency or effectiveness or is otherwise in line with the guidelines in this policy. Funding is at the discretion of the supervisor and is based on department budget capacity.

For more information on this policy and other appropriate sources of funding see: http://policies.uoregon.edu/vol-3-administration-student-affairs/ch-8-admissions-oregon-residency/professional-development-and

Expenditure Guide Policy

UO policy statement 9.0
University of Oregon funds are defined as all funds available to the university received from internal and external sources, including funds held at the University of Oregon Foundation and excluding agency funds . When incurring expenses to be paid from University of Oregon Foundation funds, the University of Oregon Foundation is responsible for ensuring that expenditures of foundation funds do not violate donor intent. University employees must ensure that expenditures are in alignment with the universitys priorities, mission, and the guidelines set forth in this policy.

Expenditures must be consistent with applicable policies unless specifically exempted by an external agency, grantee, or donor. Expenditures not otherwise disallowed, may be made within the scope of reasonable financial management, and may be reviewed on a case-by-case basis by individuals with appropriate approval authority.

Facilities Services

Facilities Services Requirement:
Remodel and/or renovation work within any campus or university-owned building must be performed or coordinated by Facilities Services staff. For the purpose of this policy, remodel and/or renovation is defined as removal, addition, or change to: surfaces (walls, ceilings, floors), lighting or electrical service, and plumbing/HVAC systems.

Reasons for this policy are to ensure:

  • adherence to campus standards;
  • code compliance and permit issuance;
  • safety and environmental issues are addressed, including proper disposal of materials and monitoring of indoor air quality as appropriate;
  • use of authorized contractor;
  • future use and renovation issues are considered.

Departments may request exceptions to this policy from the Facilities Services director at 346-2290.

Flowers

Purchasing and Accounts Payable (UO Fiscal Policy Manual 70.400)

Flowers may be purchased for use in:

  • Banquets
  • Classes such as botany or biology
  • Commencements, convocations, etc.
  • Student Activities sponsored functions, such as a drama production

Use account code 20111 (Instructional Supplies) for classroom use.

Use account code 20199 (Miscellaneous Supplies) for other uses.

Flowers, house plants or flower arrangements for offices or as donations, memorials or gifts may not be paid with university funds. (Plants for Public lobby or reception areas are allowed).

Note:  Because flowers purchased as gifts (of any dollar value) are not allowed they cannot be purchased through Accounts Payable or the PCard).

See the Non-travel Meal, Refreshments and Hospitality Expense Policy 56-100 section .220 HOSPITALITY ALLOWABILITY.

Food and beverage policy summary

Policy summary

Hosting groups and guests

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Fiscal Policy Manual 56-100)


An employee may, in the course of employment, serve as a host for non-employee guests of the institution or for a non-employee group, paying for expenses such as meals, refreshments and transportation. Official guests of the institution might include recruitment candidates, visiting dignitaries, potential donors, or guest speakers and must be non-employees.

The documentation for such charges must indicate the following:

  • business purpose,
  • name of the authorized departmental person who approved the purchase,
  • list of attendees,
  • date and location.

Receipts must be itemized and gratuities are generally limited to 15%.

Use account code 28612 Hosting Groups & Guests

Private Residence: If a faculty or staff member hosts an event in their private residence the event is covered by their personal liability insurance. Unless there is a facilities use agreement in place that explicitly requires UO to insure the event and all other UO policies are followed, UO insurance would not cover the event or any claim or damage that may result from the event. Please see the section on Waiver of Liability under Safety and Risk Services.

Required form for sponsored projects

See also alcoholic beverages .                                

Interdepartmental charges (JV's)

Interdepartmental charges are charges within UO. They are billed by the department providing the goods or services via journal voucher (JV.)  Do not process a Banner invoice for these payments.

Interest charges

Purchasing and Accounts Payable (UO Fiscal Policy Manual 70.400
Payment for goods or services is normally made within 30 days following receipt of the goods or services, or the date the invoice is received, whichever is later. After 45 days, vendors may bill interest charges limited to a maximum of 2/3 of 1% per month or 8% per year. Charges cannot exceed the usual charge assessed by the vendor. If a vendor has billed you in excess of the allowable amount, contact the vendor; they are often willing to forgive interest charges.

Use account code 28911 Late Charges, Vendor Payments.

Licenses

Purchasing and Accounts Payable (UO Fiscal Policy Manual 70.400

Professional Licenses and Certifications

  • As with all university expenditures, payment for a professional license or certification must have a valid, documented business purpose. The VP/Dean/Director/Department Head is best suited to make that determination for his/her area of responsibility.
  • The professional license or certification must be applicable to the employees current position.
  • UO will not pay for a standard Oregon Driver License (Class C). UO will pay for a Class A, B, or C Commercial Driver License if required for the employees current position. This requirement must be documented in the employees current Position Description.
  • In order to maintain relevance and applicability to university purposes, the time period covered by the professional license or certification should be limited (e.g., one or two years).
  • Payment for the professional license or certification may not be processed from grant/contract Funds without specific authorization from Sponsored Projects Services.

Marketing & Brand Management

Information for UO departments wanting to use UO logos and insignia .

Memberships and dues

Purchasing and Accounts Payable (UO Fiscal Policy Manual 70.400)

  • As with all university expenditures, payment for membership fees or dues for governmental or professional organizations must have a valid, documented business purpose. The VP/Dean/Director/Department Head is best suited to make that determination for his/her area of responsibility.
  • Individual (as opposed to organizational) membership fees or dues must be applicable to the employees current position.
  • In order to maintain relevance and applicability to university purposes, the time period covered by the membership fees or dues should be limited (e.g., one or two years).
  • Membership fees or dues may not be processed from grant/contract Funds without specific authorization from Sponsored Projects Services.

Use account code 28901 Dues & Memberships – program related or 28902 Membership in Civic /Community Organizations.

Meals at Meetings

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Fiscal Policy Manual 56-100)


Meal charges may be paid when an inter-departmental or inter-institutional meeting is called for a specific purpose and the meal is included as part of the meetings formal agenda. Examples include meals served at a convention, conference or training session. In such situations, the meals full cost is paid when it is outside the employees control. When the employee can order from a menu and control the cost, reimbursement is limited to the in-state rates for travelers. Inter departmental means more than 1 department.

Use account code 28611 Refreshments & Food - Departmental or 28612 Hosting Groups & Guests.

Mobile Technology

Mobile Technology Payment Procedures

Parking permits

OAR 580-040-0025: Traffic Regulations, Parking Fees, and Enforcement Fines
UO funds are not to be charged for parking space furnished to employees for personally owned automobiles.

Parking tickets

Payments of this type are generally considered personal and are not appropriate from UO funds.

Participant Support - Non-UO

Expenditures to support non-UO students and employees engaged in training or research in a specific field or program. Participant support may not be used for payment for services.

Sponsored Projects Services participant support information

Payments to International Visitors

Procedures

Research Subject Payment Procedures

For expenses documented by receipts, use account codes 28630 Non-UO Participant Support. For travel expenses documented by receipts or the per diem method, use the electronic travel form to process.

For amounts not documented by receipts, use account code 28636 Non-UO Participant Support – NO receipts . These amounts are tax reportable on Form 1099.

Participant Support/Stipends UO Students

Expenditures to support students engaged in training or research in a specific field or program. This type of expenditure is usually made to someone covered by a grant or contract. Payments are a type of student aid.

Payments to International Visitors

Procedures

Use account codes 55102-55110, Student Aid Participant Support , excluding 55104, Tuition or Fee Payment for Participant. Enter payment directly into Banner.

Resource Aid, including scholarships and payments coded to 55104, should continue to be processed by completing a Resource Aid Form. Resource Aid Instructions

Contact Accounts Payable Manager at 6-4235.

Payment time limit

Purchasing and Accounts Payable (UO Fiscal Policy Manual 70.400) - "See Statute of Limitations - Presentation of Claims"
ORS 293.321 has established a two-year limitation for presentation of claims.

(1) A person having a claim against the state shall present the claim, with the evidence in support thereof, to the Oregon Department of Administrative Services or the state agency that incurred the obligation or made the expenditure on which the claim is based within two years after the date on which the claim accrues. However, if any federal funding arrangement requires payment of a claim within one year, that claim, with evidence in support thereof, must be presented within one year after the date on which the claim accrues.

(2) All claims, with evidence in support thereof, presented for health services under ORS 411.710 must be presented within one year after the date in which the claim accrues. [1967 c.454 §14; 1983 c.608 §1]

Photocopiers

Printing and Mailing Services manages the new Fleet Copier Program which provides University of Oregon departments (campus-wide) with contracted, premium multifunction copier units.  See the Fleet Copier Program and the Fleet Copier FAQ for more information.

Printing and Mailing Service advises departments on the best solution for their documented usage; monitors all meter readings; checks all invoices for accuracy; pays the master invoices; bills back departments internally; and coordinates service calls and preventive maintenance with vendor service technicians through their Fleet Copier Program website.

Note:  A department may keep an existing copier for backup if it has been purchased prior to December 31, 2013.  If replacements are needed, all new equipment acquisitions will be from the university wide copier program. 

Use account code 23510 (Contract Maintenance and Repair of Equipment) for photocopier maintenance contracts on copiers purchases prior to December 31, 2013.  For questions relating to copiers, you may email copiermanagement@uoregon.edu.

Photography Services

Photography services must be processed on a PSC. An attachment to the PSC is also required. Please fill out a contract intake sheet and use the PSC form: http://pcs.uoregon.edu/content/forms to submit contract for PCS approval.

24609 Professional Photography Services.

Printing and Copying

Policy Statement 1.000 Printing and Publications

All printing and copying for the UO will be performed or purchased through Printing and Mailing Services. Printing and Mailing Services will grant approval to use an off campus vendor only under limited circumstances. Contact Printing and Mailing Services at 6-3794.

Prizes - employee and non-employee

All cash awards/prizes and cash equivalents (gift cards and gift certificates) are considered tax reportable to the recipient. Certain award/prize items may be considered tax reportable depending on their dollar value (examples: iPods, iPads, bicycles, computers, etc.)

Banner text will require the following items in order for payment to be approved:

  • appropriate approvals
  • description of event, competition, contest, sport, achievement, recognition, etc.
  • description of the award/prize
  • dollar value of the award/prize
  • name of recipient(s)
  • employment status (employee or non-employee)
  • if an employee, put their 95X number

All awards/prizes of cash and cash equivalents including gift cards/certificates are tax reportable.  Payment for any award/prize whose value is over $50 ($50.01 and above) must be processed through Accounts Payable under the recipients 95X or V#, and the  CHECK VENDOR function used if necessary.

  • Employees (including student employees) use account codes 20168 (Awards). Be sure to include all items listed above in text. The text will be printed out by Accounts Payable at the time of approval and given to Payroll to manually report on the employees W-2. 
  • Non-employee ( award/prize is not Resource Aid or Student Aid ), use account code 20169 (Awards – Tax Reportable). For gift cards and certificates purchased from vendors, please enter the dollar value of the card under each recipients 95X or Vendor number and then use the CHECK VENDOR field to enter the vendor number from which you bought the gift card/certificate.

Note: Any academic awards, scholarships, or non-federal aid to students (including awards given in classrooms) should be processed as Resource Aid through Student Billing. See: https://ba.uoregon.edu/staff/resource-aid . If special circumstances require a gift certificate/card/cash (check) then the payment may be processed through Accounts Payable and coded to Account Code 59101 (Other Student Aid) .

  • Non-resident alien (either employee or non-employee) STOP! Please contact Accounts Payable (6-3126) for further instructions. Payment requires specific forms to be completed prior to payment (UONRA, W-8 BEN, etc.). Payment requires 30% tax withholding. CHECK VENDOR or other payment procedures must be implemented. Call Accounts Payable (6-3126).

Note:  Per UO PCard Policy 3.2.5.  "Non-Chargeable Account Codes – Awards, Prizes, Gifts, and Gift Cards. Due to IRS W-2 / 1099-Misc / 1042-S reporting requirements, any purchase for an award, prize, or gift, whether a cash equivalent such as a gift card (or certificate) or an item of a value above $50 (per person) cannot be purchased on the PCard. Payment must be processed by AP through Banner following the procedures and text requirements outlined" above.

Personal Service Contracts

Contracts (UO Fiscal Policy Manual 13.06 - Independent Contractors)

Forms

Personal Services Contracts must be used for services from independent contractors which call for:

  • specialized skills,
  • highly technical or scientific expertise, or
  • the exercise of professional or artistic discretion or judgment

PSCs are not required if there is no payment for services. For example a department pays for the travel for a guest lecturer, but does not give an honorarium. A PSC should not be issued.

Examples of services requiring a PSC:

  • consultants
  • artists
  • musicians
  • guest lecturer
  • photography

Examples of services that do not require a PSC (trade services):

  • repair and maintenance
  • data entry
  • caterer
  • plumber
  • translation
  • proofreader
  • editing for spelling or grammar

QRFs

OAR 125-055-0005

Departments must purchase from a Qualified Rehabilitation Facility (QRF) if the needed product has been certified and is of the appropriate specifications and is available within the period required. QRFs may offer other products, but only certified products are required to be purchased from the QRF.

Some QRFs are also state contracts.

Listing of Oregon QRFs

QRFs frequently used on campus include, but are not limited to:

Name plate and sign engraving:

Pearl Buck Center, Inc. QRF Price Agreement #1492 effective 7/13/2011
3690 West 1st Ave
Eugene, OR 97402
(541) 484-4666

First aid kits:

Rockwest Training Company, Inc. State contract number 3189
4646 Ridge Drive NE
Salem, OR 97303
(503) 390-7355

Janitorial and temporary employee services: See: Temporary Employee Agency Guidelines.  For payment instructions see: Temporary Employee Agency Payment Guidelines.

Eugene area contact Human Resources

Out of the Eugene area multiple vendors are available contact Purchasing and Contracting Services for assistance at 6-2419.

Remember to always check the Qualified Rehabilitation Facilities Directory before purchasing any goods or services. This resource (QRFs) needs to be utilized according to state law if the business can supply the goods or services that meets specifications in the time frame required (price is not a factor).

Refreshments (at meetings)

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Fiscal Policy Manual 56-100)


Expenditures for refreshments, snacks, and non-alcoholic beverages may be purchased for business, instructional or other appropriate meetings and events. Providing refreshments for a lengthy staff meeting on an irregular basis, such as once or twice per year may be appropriate. Providing refreshments at a weekly or monthly staff meeting is not normally appropriate. University funds can pay for refreshments served to institutional employees at business functions when the function lasts at least two hours. If there are special circumstances, they should be clearly documented.

The documentation for such charges must indicate the following:

  • business purpose of the meeting (agenda, etc.),
  • person who approved the purchase,
  • approximate number of people attending the meeting
  • date and location of the meeting.

See also meals, catering and alcoholic beverages.

28611 Refreshments & Food - Departmental Meetings

Required form for sponsored projects

Note:Department social activities such as celebrating birthdays, weddings, anniversaries, farewell gatherings (for employees employed for less than 5 years), etc. cannot be paid with university funds.Items for faculty, staff or student personal use, such as break time coffee, tea, soda, snacks cannot be paid with university funds. See the Non-travel Meal, Refreshments and Hospitality Expense Policy 56-100 (section .220 HOSPITALITY ALLOWABILITY).See also Employee Morale - Building Event Expenditures.

Reserved parking spaces

OAR 580-040-0025: Traffic Regulations, Parking Fees, and Enforcement Fines
UO funds are not to be charged for parking space furnished to employees for personally owned automobiles.

Retirement Receptions/Gifts

( see Awards - Employee Recognition )

Subscriptions

Subscriptions should be billed or mailed to institutional addresses in the same ways that membership and dues are billed or mailed to institutional addresses. Subscriptions should not remain with an employee after termination. Many subscriptions are considered part of the cost of membership or dues. See: Membership and Dues

Use account code 20108 (Subscriptions)

Tax reportable account codes

Account Code Listing (sequential) Account Code Listing (search by tax reportable status)
The IRS requires that UO report service payments to non-incorporated vendors in an amount equal to or exceeding $600 on Form 1099.(Note: purchases of goods from non-incorporated vendors are not subject to reporting on Form 1099.)The $600 threshold relates to the cumulative total payments for the year from all UO resources.

Payments are tracked in the system by account code.

If an invoice includes both parts and labor, there is no need to split the invoice between a reportable and non-reportable code. The entire amount may be coded to a reportable account code.

If an invoice is for maintenance parts or supplies, but does not include labor, use account code 23522, Maintenance Materials. Do not use 23502 or 23503, Building or Grounds Maintenance. These account codes are tax reportable. Tax reportable account codes should only be used when there is a service or labor component.

See also employee reimbursements for service reimbursements.

Trust Funds

( see Agency Funds )

Vending Funds Policy

Policy

  • Net income from machines that are located in places not readily accessible to large numbers of the general public shall be distributed to the appropriate departmental vending account(s).
  • Vending machine proceeds may be used for special projects, recruitment, scholarships, student loans, and employee relations.

Web Design

Services for updates and maintenance to existing web pages may be processed on a regular invoice as trade services.

Design of web pages, must be processed on a Personal Service Contract/PSC.

Use account code 24526 - Web Design Services. These kind of services are 1099 tax reportable.