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Business Expense Policies

 

OUS Fiscal Policy Manual FASOM 13.1

 

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 28901, Dues and Memberships. A copy of the approved letter should be attached to any payment documentation

Alcohol
OUS Fiscal Policy Manual FASOM 56.100 A3 
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 would be one that can receive revenue from outside the Oregon University System 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. 

Permission to serve alcohol on campus forms (VP for Finance and Administration Web Site)

Academic Support Accounts 
ASA Policy
ASA accounts promote the activities of faculty as they fulfill their academic mission. Since the funding for these accounts comes from the state general fund, all university and state purchasing guidelines and procedures, including price agreements, must be followed. This includes the requirement to inventory individual purchases of $5,000 or more, and to adhere to state guidelines regarding the use of state property at off-campus sites.

Contact: Budget and Resource Planning, 6-3044

Agency Funds
OUS Fiscal Policy Manual FASOM 1.05J  1.05J

  • Agency Funds are used to account for the funds of persons or external organizations while the funds are in the University’s 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.

Awards -Employee recognition
OUS Fiscal Policy Manual 57.200

OUS Policy Summary Chart

All awards of cash and cash equivalents including gift certificates are tax reportable. Use account codes 20168, Awards. 

Bus  
Hiring a driver and bus for transportation should be done on a custom contract. The PSC form should not be used for these services. Contact the Contract Manager at 6-3149 for assistance in developing the contract.

Use account code 24599, Other professional services

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 the BAO Contracts Manager. 

Use account codes 28611, Refreshments, 28612, Hosting Groups and Guests or 28604, Conference Refreshments.

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 (tax reportable) 

Contracts  
OUS Fiscal Policy Manual FASOM 13.1C4
Only authorized Contract Officers may sign contracts on behalf of UO. There are only a small number of Contract Officers authorized by the Vice President of Finance and Administration. Employees with purchasing authority may sign UO Purchase Orders, but may not sign other types of contracts even when there is no monetary exchange. 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

Contact, BAO Contracts Manager, 6-3149

Contributions/donations   
OUS Fiscal Policy Manual FASOM 13.1 C5
UO funds may not be used to make donations or voluntary contributions.

Documentation   
 OUS Fiscal Policy Manual FASOM 13.1 
UO departmental units are responsible for maintaining adequate documentation.  
Appropriate documentation includes, but is not limited to:  

  • Original receipt or original invoice  
  • Amount of purchase  
  • Date of purchase  
  • Vendor name and address  
  • Description of goods and services including quantity and unit price
  • Original packing slip, or other verification of receipt of goods 
  • Any required approval documents  
  • An explanation of business purpose if not clearly evident  

Credit card receipts are not usually itemized and would need additional supporting documentation. A photocopy or carbon copy of the face of a check is also not sufficient.

Employee Awards and Recognition – see Awards

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, Reimbursement S&S Exp – Employee

Documentation standards for employee reimbursements.

Employee reimbursements – equipment warranties 
 In general it’s 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.

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 university’s 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   
 OUS Fiscal Policy Manual FASOM 13.1 F2
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  

Other charges are not normally considered proper expenditures of institution funds. 

Use account code 20111, Instructional Supplies for classroom use.  

Use account code 20199, Miscellaneous Supplies for other uses.

Food and beverage
Policy summary

Graphic design services
PSC required.  
Policy Statement 1.000 Printing and Publications 
PSC’s awarded to graphic designers for publications (to be distributed off campus) must be pre-approved by Creative Publishing.

Hosting groups and guests  
 OUS Fiscal Policy Manual FASOM 56.100 G2
 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 and Guests. 

Required form for sponsored projects

See also alcoholic beverages.

Information Technology Account Codes>  >
We are required to report IT related expenditures to the Department of Administrator Services (DAS).For this reporting purpose, IT expenditures are related to administrative functions, not scientific, medical, or research.  Account code listing

Interdepartmental and inter-institutional charges  
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.  

Inter-institutional charges are charges between Oregon University System (OUS) institutions. They are billed by JV. Some JV’s are processed at the department level and some are processed centrally in the BAO Accounting Office. Do not process a Banner invoice for these payments.> 

Inter-Institutional JV instructions 

Interest charges 
OUS Fiscal Policy Manual FASOM 13.1 I2 
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 Charge Vendor Payments.

Licenses   
 OUS Fiscal Policy Manual FASOM 13.1 L3
OUS employees are responsible for obtaining required occupational licenses, certificates or permits; for keeping them current; and for paying any fees or charges. It is not proper for a department to pay for an employee’s credentials or to reimburse the employee for obtaining them.

Examples

Memberships and dues   
 OUS Fiscal Policy Manual FASOM 13.1 M1
Memberships should be institutional rather than individual and should not remain with an employee after termination. No payment of membership dues may be authorized for organizations which discriminate on the basis of race, religion, sex, national origin, age, or handicap. Memberships devoted primarily to a profession such as law, accounting or medicine are usually personal. Individuals would probably belong regardless of their affiliation with the institution, and dues for such memberships are paid by the individual.

Examples

Use account code 28901, Dues and Membership – Program or 28902, Membership in Civic/Community Organizations.  
    
 Meals at Meetings   
 OUS Fiscal Policy Manual FASOM 56.100 M3
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 meeting’s formal agenda. Examples include meals served at a convention, conference or training session. In such situations, the meal’s full cost is paid when it is outside the employee’s 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-Inter Departmental Meetingsor 28612, Hosting

Parking permits   
OAR 580-040-0025(4)(4): 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-OUS  
Expenditures to support non-OUS students and employees engaged in training or research in a specific field or program. Participant support may not be used for payment for services.

 Office of Research Services and Administration participant support information

Payments to International Visitors

For expenses documented by receipts, use account codes 28630 - 28635, Non OUS 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 OUS Participant Support - No Receipts. These amounts are tax reportable on Form 1099.  

Participant Support/Stipends – OUS 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.

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
OUS Fiscal Policy Manual FASOM 13.1 S[2]
ORS 293.321 has established a two-year limitation for presentation of claims.

Photocopiers
Photocopier Lease/Purchase Procedures  

Use account code 24201, Equipment – Leases for Ikon leases.

For vendors other than Ikon, contact BAO Accounting at 6-1115 to determine if the lease is a capital lease. For capital leases use account code 40111, Equipment Lease - Purchase.

Use account code 23510, Contract Maintenance and Repair for photocopier maintenance contracts. 

Photography Services
Photography services must be processed on a PSC.  An attachment to the PSC is also required.  There are four standard template forms available on the BAO web site.  One of the forms must be selected, signed by the photographer, and attached to the PSC prior to approval of the contract. 

Use account codes 24609, Professional Photography Services.

Printing and Copying
Policy Statement 1.000 Printing and Publications  
VPFA Printing and Mailing Services Memo
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.            

Professional Service Contracts
Forms  
Personal Service Contracts (OAR 580-40-0100)
PSC Competition and Approvals
PSC Decision Tree

Professional 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 571-040-0380
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:

 

Rubber and date stamps

CCI Enterprises, Inc. – State contract number 5733-QRF

5285 SE Mallard Way

Milwaukie, OR 97222

(503) 652-9036

 

Name plate and sign engraving

Mid-Valley Rehabilitation, Inc.  – State contract number 5716-QRF

16700 S. Hwy. 99W

Amity, OR 97101

(503) 835-2971

 

Recycled toner cartridges – State contract number 9250

Available cartridges are limited to 9 types of HP cartridges that fit numerous printers and 1 Cannon cartridge.  Log into ORPIN for full list.

 

Step Forward Activities, Inc.

P.O. Box 1070

Baker City, OR 97814

(541) 523-7475

 

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

Eugene area contact Human Resources

 

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

Refreshments
OUS Fiscal Policy Manual FASOM 56.100 R2
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. If there are special circumstances, they should be clearly documented.  

The documentation for such charges must indicate the following:  

  • business purpose of the meeting,   
  • 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. 

Use account code 28611 Refreshments - Departmental Meetings 

Required form for sponsored projects 

Reserved parking spaces
OAR 580-040-0025(4)(4): 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

Tax reportable account codes
Account Code Listing
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. >  

Trademark management >
Information for UO departments wanting to use UO logos and insignia.

Trust Funds – see Agency Funds

Vending Funds
 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.  

Design of web pages, must be processed on a PSC.  

Use account code 24526, Web Design Services for administrative use. For scientific, medical, or research use 24599, Other Professional Services.  

 
 

 

  

Updated September 08, 2008