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Overview

The University of Oregon (UO) separated from the Oregon University System (OUS), effective July 1, 2014. In connection with that governance change, many OUS policies and procedures were adopted/incorporated as university-specific policies. Included was the OUS Fiscal Policy Manual.

As regular users already know, the policies within the FPM generally acted more as procedures than policies. Additionally, there were several that pre-dated the installation of Banner and referenced outdated account codes and processes.

Following a multi-year development and review process, the new University Fiscal Policy was enacted on July 23, 2018. This broad, umbrella Policy, along with its associated supporting procedures and other related resources, replaces the former OUS Fiscal Policy Manual in its entirety.

We continue to work through various websites updating links to the new Policy and procedures, and appreciate your patience with this process.

See also

• University Fiscal Policy Replaces old UO Fiscal Policy Manual effective 7/23/2018
• Policy Adoption

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Airline /Red Carpet Club Memberships / TSA Pre-check

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.

TSA Precheck

The UO will be reimbursing TSA or other security clearance memberships as Misc Business travel. Please use account code  – 35150 Domestic Misc. Travel.  No travel expense to get to TSA precheck appointments will be reimbursed.

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Alcohol

University Fiscal Policy (Section 3) Replaces (UO Fiscal Policy Manual 56-100) Non-Travel Meals, Refreshments, and Hospitality Expenses

Generally institution funds may not be expended to purchase alcoholic beverages. Likewise, tips, fees or any expense directly related to the serving of alcoholic beverages may not be expended either. 

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 alcohol 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.

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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 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.

Financial Statement Definitions

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Awards-Employee Recognition

Policy Employee Recognition Awards (University Fiscal Policy 4c) - Replaces Employee Recognition Awards (UO Fiscal Policy Manual 57.200) effective 7/23/2018

Operating Guidelines for Employee Recognition Awards - includes a flow Chart for determining taxability (Effective 6/4/2019)

Payment Procedure:

Taxability:

• Cash or cash-equivalent (i.e., gift cards, gifts certificates, vacations, meals, lodging, theater/sporting event tickets, stocks or similar) employee awards in excess of $50 will be reported as taxable income to the recipient. The total value of the award will be reported to the university payroll office for inclusion in the recipient’s W-2 taxable income.
• Non-cash employee awards (items/tangible personal property such as watches, clocks, chair, gift basket, etc.) in excess of $50 in value will be reported as taxable income to the recipient, unless those awards are for safety achievement or years-of-service/retirement. The total value of the award will be reported to the university payroll office for inclusion in the recipient’s W-2 taxable income. Note: Engraved plaques or trophies that have no inherent value are not tax reportable to the recipient.
• Non-cash awards for Safety Achievement or Years of Service/Retirement and in excess of $400 in value will be reported as taxable income to the recipient. The value of the award in excess of $400 will be reported to the university payroll office for inclusion in the recipient’s W-2 taxable income.
• Taxability applies even if the cash, cash-equivalent, or non-cash (items/tangible personal property) are purchased directly or indirectly with University or University of Oregon Foundation funds.
• An award should be presented in a public or meaningful ceremony (retirement reception, luncheon, special department meeting, etc.)
• Awards should not create a significant likelihood/appearance of disguised pay.
• Awards for years-of-service (not retirement) must be at the five-year mark or later, and every five years thereafter, to be considered for non-taxable status.
• Flowers/plants presented as employee awards are not tangible personal property and are, therefore, not taxable in any circumstance.

Banner text will require the following items in order for payment to be approved (whether entering an Invoice or a JV):

• appropriate approvals
• description recognition: years-of-service, retirement, safety achievement, or other recognition, etc.
• date and place of recognition: retirement reception or luncheon, special department meeting, etc.
• description of the award/prize (indicate kind of gift card/certificate, item purchased, engraved plaque, trophy, watch, etc.)
• dollar value of the award/prize
• name(s) of Employee (recipient(s).
• employment status
• 95X number of employee

Payment Processing for any award whose value in excess of $50.00 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).

See also: Gift Cards

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.

When a payment on the PCard for a gift card or item over $50 comes to your attention, even if it is after the fact, please call Accounts Payable 6-3126 for further approval and guidance.

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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. Any delivery or service fee can be coded to the same account code as the chilled water (23011).

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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.

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Catering Policy

Catering Services on Campus (UO policy IV.09.01) Revised as of 8/2/2018
Only University Catering may provide catering services for events scheduled in on University (UO or University) campus facilities that are owned or leased property. 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.

Individuals or organizations desiring to have food or beverage catered to approved campus locations by other food providers must receive prior written approval from the Vice President for Student Services and Enrollment Management or his designee.  (Please see policy for exceptions).  (All off-campus caterers must operate in compliance with local health department regulations and be able to provide proof of a valid business license for the specific operation and a certificate of liability insurance).  Departments may request exceptions to this policy by completing the online University Catering Waiver Form.

Note: An exception is allowed for food and beverages for the consumption of department affiliated individuals only and not intended to be served or sold to the general public or greater campus community.  Also, organized student groups may prepare and serve food within University Dining (kitchen use subject to availability), under the supervision of a UO Dining provided and certified food handler and with the approval of University Housing. (Please see policy for fany further exceptions).

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, (employee only)

28612  Hosting Groups & Guests or (employee and non-employee)

28613  Public Relations/Fund Raising (Students only food)

28604 Conference Refreshments.

28616 - External Catering.  Meals or refreshments catered by off campus vendors. UO Catering Waiver required. External catering services include preparation, delivery, and services of food, beverages, and items supporting food service, and the related clean-up. External catering does not include the cost of UO staff performing those functions, or UO staff reordering and picking up food from an external store or restaurant.

See: UO Catering Services FAQ's

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Cell Phones

Mobile Technology Payment Procedures

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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:

• University Departments must approve the rental of UO faculty regalia out of the departments funds.
• When paying a direct billed invoice for rental of regalia from a vendor such as the UO Bookstore, please use account code 24199 (Miscellaneous Rentals – 1099 Tax reportable).
• If reimbursing an employee for the rental of regalia, then please use the Check Vendor function in Banner when reimbursing an employee for a tax reportable service such as the rental of regalia.  Enter the payment under the vendor the regalia was rented from and put the employees 95X number in the Check Vendor field. Use account code 24199 (Miscellaneous Rentals – 1099 Tax reportable).  For more information on using the Check Vendor Function.

Purchase of regalia:

• In general, university monies may not be used to purchase graduation regalia as that regalia becomes university property and would need to be inventoried, tracked, and maintained by the purchasing department.  If a university department chooses to take on those duties, then the purchase of regalia should be to account code 20188 (Employee Clothing). University Departments must approve the purchase of UO faculty regalia out of the departments funds.
• If an employee requests reimbursement for regalia and the employee wishes to keep the regalia, then this is considered a personal expense and the cost of the regalia cannot be reimbursed.

Use account code 24199 Miscellaneous Rentals – 1099 Tax reportable.

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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 $10,000) have been granted delegated purchasing authority and may sign UO template Purchase Orders; Invoice purchases made via phone or in writing without a PO; and Banquet Event Orders/BEO's under existing PCS approved contracts, but not other types of contracts even when there is no monetary exchange. See PCS's Commitment of Funds and Delegated Contracting Authority.   For exceptions to the $10,000 limit (when a contract is required by PCS see:  elements of significant risk).

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 template Purchase Orders and UO template PSC's; Invoice purchases made via phone or in writing without a PO; Banquet Event Orders under existing PCS approved contracts; 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. 

Please note: It is best practice to have a written contract in place for the purchase of all goods and services. Electing not to initiate a written contract as allowed under the PCS Procedures, is at the department’s own risk. If you are uncertain whether a written contract or purchase order is required, it is always best to err on the side of caution and issue a written contract or purchase order.  

The UO template PO for Services/POS has been discontinued. Under the changes to the written contract requirements in the PCS Procedures, these services would no longer require a written contract. However, a contract or purchase order is still best practice, and you may use the standard UO template purchase order for these services up to the limits of your L1CA/L2CA.

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
• Software Licensing (if limited duration - Leases)
• Online Subscriptions (if limited duration - Leases)
• Intellectual property licenses (patents, copyrights, trademarks, tangible results of research, and trade secrets)
• Leases
• Waivers
• Releases
• Rentals
• Use of royalties
• Chartered transportation

Contact: Purchasing and Contracting Services at 6-1121

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Contributions/donations

Purchasing and Accounts Payable (prior UO Fiscal Policy Manual 70.400)

University Fiscal Policy Manual (Enacted July 23, 2018). See Section on Procurement. Section 3.a.iv.2

The University has no authority or obligation to make disbursements for voluntary contributions or donations. Therefore, UO funds may not be used to make donations or voluntary contributions.

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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.

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Documentation

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

• Original (may be digital) itemized receipt, original invoice, and/or a fully executed PO for Services or Personal Service Contract/PSC, PO, or any other Contract.
  • Vendor name and remittance 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. The packing slip should reflect initials of individual who confirmed receipt of goods or services. For employee reimbursements the receipt/and or email confirmation should indicate it was shipped and/or a packing slip showing receipt of goods.
• Any required approval documents and/or supporting documentation to meet purchasing guidelines.
  • Quotes
  • Addendums
  • Department approvals or signatures (L1CA or L2CA, BA, Contract Officer, PI, etc.)
  • Fixed asset information when required (it is important that all of the information pertinent to the capitalized asset be included in the text field of the invoice. See: Property Acquisition.
• 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.
• When paying a stipend, a copy of the letter, email or notification of the stipend being awarded to the recipient should be used as payment documentation along with appropriate budgetary approvals. (Stipends may be research awards or a form of student aid).
• For refunds, a copy of the deposit and or other documentation that recorded the UO's receipt of the funds should be kept as documentation for processing the refund payment.

Grants - For more information on documentation and approvals for Grant related payments, see UO Research and Innovations Monitoring and Reporting, specifically: Expense Approval and Documentation Requirements. Also SPS Serve Refreshments or Food approval form.

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. Example: Amazon order confirmations cannot be used as an invoice or receipt for reimbursement. They do not always reflect name, address, and last 4 digits of credit card. Also, order confirmations can be cancelled within 30 minutes of placing an order and are not proof of payment. An invoice or receipt indicating shipment and payment is required. For Amazon this is the Final Details print out that Amazon provides to customers when the product has shipped and been paid for.  A photocopy or copy of the face of a check is also not sufficient.

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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 Employee Social Occasions or 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 Section 3.1.4.5.4. of the Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3)   See also "Employee Morale - Building Event Expenditures Policy."

See:  IRS publication 15-B (Employers Tax Guide to Fringe Benefits) under de Minimis Meals.  If coffee/tea and other breaktime items are provided occasionally (as they are for irregularly scheduled meetings) then they would be allowable, but they cannot be provided on a daily basis to employees for regular breaktime.

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

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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 for the event.  (See Awards - Awards-Employee Recognition for any cash, gfit card or item given to an employee at an Employee Morale-Building Event).  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,
• 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),
• 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.

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Employee Reimbursements

Employees may be reimbursed for properly substantiated business expenses.  The most appropriate account code for the expense should be selected. Account Code 28994 was intended to only be used for deminimis expenses when no other appropriate account code exists.

It is recommended that employees do not use personal funds and seek reimbursement for any payment above $50.00 that may be tax reportable.

If there was an unavoidable circumstance in which an employee had to make a purchase for a tax reportable expense, and you need to reimburse an employee for payment they made for services including software licenses and subscriptions; shipping; publishing; printing; permission or royalty payments; equipment or IT repairs; gift card, award or prize payments; or other tax reportable payments, you will need to make sure that both the employee being reimbursed and the vendor that the employee purchased services from are set up in Banner.

For example: an employee is reimbursed for $300 of repair work on his work laptop 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 to the IRS on a Form 1099.  The Banner Check Vendor function must be used to allow for tax reporting. Contact Accounts Payable for assistance at 6-3143.

For small amounts (deminimis - $50.00 or less) such as reimbursing an employee for deminimis services such as photocopies while traveling or for research subject payments, or a single Fed Ex shipping charge, (or for services including software licenses and subscriptions; shipping; publishing; printing; permission or royalty payments; equipment or IT repairs; gift card, award or prize payments; or other tax reportable payments $50 or less), use account code 28994 Reimb Supplies & Services Expenses to Employees. Otherwise the Banner Check Vendor Function must be used when reimbursing an employee for services $50 or more.

Documentation standards for employee reimbursements.

Other items to be aware of when reimbursing employees: 

• Software licenses and software subscriptions: (employee reimbursement for individual use apps and single licenses for individual software use only. For University licenses for multiple users or licenses used for teaching STOP!  A contract must be submitted through the PCS portal for a UO contract officer to sign or the employee/UO may be in violation of the license agreement) If the software has NO annual renewal or end date. Use account code 20202.  However, if the software has a license or subscription that allows use for limited duration (one year at a time) or is custom software that includes providing a services such as cloud services or domain name registration for limited duration, please use the Banner check vendor function if over $50 and code to 24203 since the service is tax reportable. If $50 or less then code to 28994. You must include the software name/title in FOATEXT.
• Subscriptions: If the subscription is a paper publication. Use account code 20108.  However, if the subscription is for electronic resources and membership fees to receive access to electronic resources and publications for limited duration (one year at a time), please use the Banner check vendor function if over $50 and code to 20109 since the service is tax reportable. If $50 or less then code to 28994. You must include the subscription name/title in FOATEXT.
• Hosting Groups and Guests: (Reimbursement must show that at least one non-employee was present to be considered hosting). Use appropriate account codes 28612 or 28613 for reimbursing for food purchased while hosting.  NOTE: If catering or food services are provided please use Banner check vendor function and code to 28616 (External Catering) since catering it is tax reportable.  Do not use 28994.
• Equipment: If reimbursing an employee for equipment used for UO business, the equipment belongs to the UO.  See Equipment Policy.  Please also see the Property Check Out and Property Receipt Form under BA Forms to complete appropriate forms related to equipment bought or paid for by the UO but used by employees for UO business purposes.
• 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.
• Payment Time Limit:  There is a two-year limitation for presentation of claims (including employee reimbursements).
• Registration fees paid for by an employee may not be reimbursed to an employee until after the event, even if the event is virtual. (It would be best to arrange to have registration fees direct billed to the department).

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Employee Social Occasions

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (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 Section 3.1.4.5.4. of the Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (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

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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

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Equipment

In general it is best for departments to purchase minor equipment such as IT or other minor equipment directly from the vendor rather than reimbursing an employee. This is for warranty purposes.

If reimbursing an employee for IT or other minor equipment used for UO business, the equipment belongs to the UO.  See Equipment Policy. 

Minor equipment that is high-risk equipment is required to be tagged and on inventory.  See: High-Risk policy: https://ba.uoregon.edu/content/high-risk-policy  The Property Check Out form is used by departments when loaning UO equipment to employees for business purposes and the Property Receipt Form is used by departments to know what employee is in possession of a particular item. UO property is any equipment bought or paid for by the UO (either directly or by employee reimbursement), but used by employees for UO business purposes.

Warranties for any UO owned equipment should be in the name of the UO.

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Expenditure Guide Policy

UO policy statement 06.00.08 (formerly 9.0)  Repealed after 6/7/2018

Note: The Expenditure Guideline was a policy that was published on the University of Oregon Policy Library site.  On 6/7/2018 it was posted that it was under review.  It has since then been repealed because "pertinent concepts have been incorporated into the new UO Fiscal Policy and supporting procedures."

Basically the Expenditure Guideline stated:  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.

All Unit Administrators and individuals who review and approve financial transactions on behalf of the university are responsible for ensuring that expenditures are consistent with 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. This has now been replaced with University Fiscal Policy Section 3.a.ii.

See University Fiscal Policy Section 3.a and University of Oregon Departmental Fiscal Procedures Section 3.1 General Considerations.

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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 346-2273. See: Structures and Support | Campus Planning & Facilities Management

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Flowers

Purchasing and Accounts Payable (Previous UO Fiscal Policy Manual 70.400)

Flowers may be purchased for the following uses:

Classroom: As instructional material in botany, biology, or other classes.

Student Activities sponsored functions:  Such as a drama production.

Banquets

Commencements, convocations, etc.

Employee Awards:  Flowers/plants presented as employee awards are not considered tangible personal property and are, therefore, not taxable in any circumstance as an employee award.

Offices: Flowers, house plants or flower arrangements for:

• Plants for public lobbies, reception or other communal work areas are allowable.
• Individual employee offices, or as donations, memorials or gifts may not be paid with university funds. (Paying with departmental Vending Funds would be acceptable).

Donors: Flowers for donors, $50 and less are considered a business expense with the approval of a VP, Dean, Director, or depart Head with budgetary authority.

Note:   All other charges will be carefully reviewed because they are not normally considered proper expenditures of institution funds. Using UO Foundation funds for the purchase would be another option.

Flowers purchased as gifts for all other purposes cannot be purchased on the Pcard if they are over $50 since tax reporting may apply).  

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

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

 

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Food and beverage policy summary

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (UO Fiscal Policy Manual 56-100).

See also: Hosting, Refreshments, Alcohol for more detail by type of event.

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Gift and Gift Cards

Gift Cards are allowed to be purchased with UO funds for documented business purposes except when funding restrictions or policy prohibits the purchase of gift cards. 

• A one-time gift card whose value is $50.00 or less will be considered de Minimis by BA and will not be subject to potential tax reporting to the recipient. 
• Regardless of the taxability of a gift card, gift cards are subject to accountability and the principles of cash management.  In order to exercise good internal controls, documentation showing the date; description/value of gift card; the recipient's name and signature or other authentication acknowledging receipt of gift card (by recipient) should be included with the payment documentation. 

Note: Gift Cards should not create a significant likelihood/appearance of disguised pay or compensation for services.

For specific funding and/or payment guidelines (including taxability of gift cards whose value is $50.01 and above), please see the following policies and payment processing guidelines:

Awards-Employee Recognition

Employee Recognition Awards (University Fiscal Policy 4c)

Prizes - both employee and non-employee:

Employee Morale-Building Event Expenditure (UO Policy)

UO PCard Policy See 3.2.5

Participant Support (Group 5 - Human Subjects and Research Participants)

Research Subject Payment Process

Note:  When a payment on the PCard for a gift card or item over $50 comes to your attention, even if it is after the fact, please call Accounts Payable 6-3126 for further approval and guidance.

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Gratuities/Tips

When hosting groups or guests:

If the host can choose the amount of the tip/gratuity, then the tip/gratuity up to 20% of the charge is allowable.  (Note: The tip/gratuity is included in the travel meal per diem amount used as a reasonableness guideline).

The 20% limit does not apply when the establishment adds a service charge for larger groups in lieu of gratuity.  When the amount of the gratuity or service charge is not within the control of the purchaser, the full amount of the tip/gratuity billed by the establishment is allowable.

Note: Tips or fees for alcoholic beverage services are not reimbursable.   These costs must be separated and included with alcoholic beverage purchase (and paid from non-UO funds).

       See: Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (UO Fiscal Policy Manual 56-100). Section 3.2.5.3

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Hosting groups and guests

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (UO Fiscal Policy Manual 56-100).

See also Hosting, Refreshments, Alcohol - Guests, Employees, Students, etc.

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 (taxi or shuttle). Actual meal, refreshment and travel costs will be paid with documented itemized receipts.  Approved UO travel per diem rates will be used as a basis for reasonableness. Official guests of the institution might include recruitment candidates, visiting dignitaries, potential donors, advisory board members, prospective students, visiting scientists, scholars, speakers or other guests, 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 or invoices must be itemized and gratuities are limited to 20% unless automatically billed by the vendor at a higher rate.

Meals and refreshments, use account codes:  28611  Refreshments & Food - Departmental; (employee only) 28612 Hosting Groups & Guests (employee and non-employee); 28613 for Public Relations/Fund Raising (Students only food); 28616 - External Catering (tax reportable services).

Taxi and shuttle expenses, use account code 35140 (Hosting) Domestic All Ground Transportation for Direct Billed invoices. For receipts being reimbursed for travel, process through Concur.

Lodging expenses, use account code 35110 (Hosting) Domestic Lodging. for Direct Billed invoices. For receipts being reimbursed for travel, process through Concur.

Note: All reimbursements to the traveler must be reimbursed thorough Concur.  All direct billed invoices or employee reimbursements for hosting a guest are paid through Banner, but coded to travel.

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 (for refreshments and meals paid with grant monies).

See also alcoholic beverages .                                

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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. ( An example:  UO Catering bills your dept. for catering. A JV is entered so that your index is charged for the expense).

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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. Also see: ORS 293.462 Payment of overdue account charges.

Use account code 28911 Late Charges, Vendor Payments.

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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. See: Grants - For more information on documentation and approvals for Grant related payments, see UO Research and Innovations Monitoring and Reporting, specifically: Expense Approval and Documentation Requirements.

Use account code 28901 (Dues & Memberships - Program Related) Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.   Other licenses or certifications can be code to account code 28703 Taxes and License - Payments made for taxes and licenses

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Marketing & Brand Management

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

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Meals at Meetings

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (UO Fiscal Policy Manual 56-100).

See also: Hosting, Refreshments, Alcohol

Use account code 28611 Refreshments & Food - Departmental (employees only) or 28612 Hosting Groups & Guests (at least one non-employee present) - 28613 for Public Relations/Fund Raising (students).

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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. See Grants - For more information on documentation and approvals for Grant related payments, see UO Research and Innovations Monitoring and Reporting, specifically: Expense Approval and Documentation Requirements.

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

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Mobile Technology

Mobile Technology Payment Procedures

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Parking permits

https://transportation.uoregon.edu/parking-policy-and-regulations

UO funds are not to be charged for parking space furnished to employees for personally owned automobiles.

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Parking tickets

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

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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.

Research and Innovation (formerly Sponsored Projects Services) participant support information. See especially Group 5- Human subjects and research participants

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.

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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.  Note:  Students who will be receiving participant support payments should be referred to IRS publication 970 (Tax Benefits for Education) for guidance on any potential tax reporting requirements

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.

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Payment Terms

The University's payment terms are net 30.  This means the payment due date in Banner calculates and populates the pay date to be 25 days from the invoice date so that payment is issued and received by the vendor by the 30th day.  The University receives state funding, so this is well within the 45-day outlined under ORS 293.462.  The pay date should not be altered unless there are discount terms or other payment terms outlined in a contract.  Interest charge guidelines are outlined here Interest charges.

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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]

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Photocopiers

Printing and Mailing Services manages the 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.

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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.

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Printing, Copying and Mailing

Policy Statement Number IV.04.29 Printing and Mailing

All printing, copying and mailing for the University of Oregon (UO) will be performed by or purchased through Printing and Mailing Services. Printing and copying may be done on UO equipment when using Printing and Mailing Services is not practical (for example, general office printing and small batch duplicating).

University printing, copying and mailing services may not be used for any purpose other than University business or the activities of registered or recognized student groups.

Exceptions to this policy may be approved by the Vice President for Finance and Administration or his/her designee.

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Prizes - employee and non-employee

Taxability:

• Cash or cash-equivalent (i.e., gift cards, gifts certificates) prizes and non-employee awards in excess of $50 will be reported as taxable income to the recipient.
• Non-cash prizes and non-employee awards in excess of $50 in value will be reported as taxable income to the recipient. (aggregate of item(s) whose total value is $50 or above).
• An aggregate total of cash or cash-equivalent prizes AND non-cash prize (items) whose total value is in excess of $50 in value will be reported as taxable income to the recipient.
• Taxability applies even if the cash, cash-equivalent, or non-cash prizes and non-employee awards are provided directly from University of Oregon Foundation funds

Banner Text for both Banner Invoices and Journal Vouchers will require the following items in text in order for payment to be approved:

• appropriate approvals (L1CA, BA, etc.)
• description of event, competition, contest, sport, achievement, recognition, etc. (Who, what, when, where, and why)
• description of the award/prize (even if de minimis)
• dollar value of the award/prize (even if de minimis)
• name of recipient(s)
• employment status (employee or non-employee)
• if an employee, put their 95X number

Payment for any award/prize whose value is $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: 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).

See also: Gift Cards

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.

When a payment on the PCard for a gift card or item over $50 comes to your attention, even if it is after the fact, please call Accounts Payable 6-3126 for further approval and guidance.

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Personal Service Contracts

Contracts (UO Fiscal Policy Manual 13.06 - Independent Contractors)

Purchasing and Contracting Services Forms

UO template PO for Services/POS (for all honoraria and honoraria-related travel expenses for speaker and performers) has been discontinued. Under the changes to the written contract requirements in the PCS Procedures, these services would no longer require a written contract. However, a contract or purchase order is still best practice, and you may use the standard UO template purchase order for these services up to the limits of your L1CA/L2CA.

UO template Personal Service Contract/PSC.  The Personal Services Contract Form should be used for all personal services and related travel expenses of non-University employees performing work in the United States.  Only departmental staff with L2CA authority may sign template Personal Service Contracts.  Please submit matters through the UO Purchasing Portal if dealing with a previous University employee within the last two years, work will be performed outside the United States, or will have unsupervised access to minors.

Custom Contracts.  Any custom contract that is not a UO template contract form must be submitted through the UO Purchasing Portal for signature approval form Purchasing and Contracting Services.  No L1CA or L2 CA can sign custom contracts.

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

PSC's are not required if there is no honoraria or 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 are those services that do not fit the criteria for a PO for Services:

• consultants
• artists
• musicians
• guest lecturer
• virtual presenter
• photography
• web design
• editing that includes design
• caterer (custom contract must be signed by PCS)

Trade Services.  Any services that do not require specialized skills, highly technical or scientific expertise, or do not exercise of professional or artistic and design discretion or judgment.

Examples of trade services that do not require a PSC use account code 24599 (other Professional Services) if no other appropriate account code exists:

• repair and maintenance
• data entry
• plumber
• translation
• proofreader
• indexing
• editing for spelling or grammar
• handspeak or sign language
• web maintenance only (design requires PSC)

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Purchase Order for Services - This UO Template has been discontinued 10/1/2024

The Purchase Order for Services (replaced Honorarium PSC) may only be used for agreements with one-time event speakers and performers under $10,000 not lasting more than seven consecutive days.  This includes Virtual Presentations and lectures by Zoom.

Other limitations: Cannot include vendor terms and conditions. Work may not include unsupervised contact with minors, work outside of US, or services provided by a current employee.

Signature Authority: This form must be signed by an individual who has been granted Level 1 or Level 2 Delegated Contracting Authority (L1CA or L2CA) from the Chief Procurement Officer of Purchasing and Contracting Services (PCS). To verify if someone has L1CA or L2CA see Delegated Contracting Authority Search.  If you do not have L1CA or L2CA, please submit your matter through the UO Purchasing Portal rather than filling out this form.

Non-resident Alien (individual or entity):  Regardless of whether the Contractor is a new vendor, follow the instructions set forth at Payment Process for International Visitors.  If you have any questions regarding vendor set-up, resident alien, or non-resident alien requirements, please contact Accounts Payable at apbao@uoregon.edu.

• For virtual presentations by Zoom, etc. for foreign contractors, please see the section under Payment Process for International Visitors marked Virtual Presentations.

Purchase Order for Services Template

PO for Services Instructions

• For U.S. contractors please use account code (24599) Other Professional Services, if no other appropriate tax reportable account code exists.
• For foreign contractors use (24595) Non-Resident Alien Professional Services or (24999) Miscellaneous Fees & Services as required. For further guidance see: Payment Process for International Visitors.

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QRFs (Oregon Forward)

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.

See Purchasing and Contracting Equity in Contracting.

Some QRFs are also state contracts.

See: State of Oregon QRF Procurement List.

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).

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Refreshments (at meetings)

Non-Travel Meals, Refreshments, and Hospitality Expenses (UO Departmental Fiscal Procedures Section 3) Replaces (UO Fiscal Policy Manual 56-100).

See also: Hosting, Refreshments, Alcohol

Use account code:

28611  Refreshments & Food - Departmental, (employee only)

28612  Hosting Groups & Guests or (employee and non-employee)

28613  Public Relations/Fund Raising (Students only food)

28604 Conference Refreshments.

28616 - External Catering.  Meals or refreshments catered by off campus vendors. UO Catering Waiver required. External catering services include preparation, delivery, and services of food, beverages, and items supporting food service, and the related clean-up. External catering does not include the cost of UO staff performing those functions, or UO staff reordering and picking up food from an external store or restaurant.

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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:

• University Departments must approve the rental of UO faculty regalia out of the departments funds.
• When paying a direct billed invoice for rental of regalia from a vendor such as the UO Bookstore, please use account code 24199 (Miscellaneous Rentals – 1099 Tax reportable).
• If reimbursing an employee for the rental of regalia, then please use the Check Vendor function in Banner when reimbursing an employee for a tax reportable service such as the rental of regalia.  Enter the payment under the vendor the regalia was rented from and put the employees 95X number in the Check Vendor field. Use account code 24199 (Miscellaneous Rentals – 1099 Tax reportable).  For more information on using the Check Vendor Function.

Purchase of regalia:

• In general, university monies may not be used to purchase graduation regalia as that regalia becomes university property and would need to be inventoried, tracked, and maintained by the purchasing department.  If a university department chooses to take on those duties, then the purchase of regalia should be to account code 20188 (Employee Clothing). University Departments must approve the purchase of UO faculty regalia out of the the departments funds.
• If an employee requests reimbursement for regalia and the employee wishes to keep the regalia, then this is considered a personal expense and the cost of the regalia cannot be reimbursed.

Use account code 24199 Miscellaneous Rentals – 1099 Tax reportable.

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Registration

Expenditures for conference, convention and other meeting registration fees for attendance whether in person or virtually.

Registration fees direct billed by the organization to the department may be paid directly to the organization by the department to be paid as an invoice or on the PCard.

Registration fees paid for by employees may not be reimbursed to an employee until after the event.  If processing a Concur travel reimbursement these fees can be reimbursed through Concur along with the travel expenses after the event has occurred.  If no travel occurred in relation to the event, the registration fee also cannot be processes as a misc. employee reimbursement until after the event has occurred.

Note: It is recommended that the department can use their PCard or the traveler can use their One Card when paying for these registrations in advance or as a UO direct billed invoice (that way if a cancellation occurs or the employee is unable to attend the refund goes directly back to the PCard or One Card, or gets refunded to the UO).  Neither of these cards forces someone to be out of pocket. 

If an employee has already paid in advance for a future event and it causes a hardship for the employee, the department should request the employee to contact the conference/meeting and get a refund and use one of the alternate card payments.

If it does not create a hardship, then they should claim reimbursement only AFTER the meeting has occurred.

Registration for conference, convention and other meeting registration fees for attendance should be coded to 28601.  Registration fees incurred for employee training use 29040.

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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.

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Retirement Receptions/Gifts

See: Awards - Employee Recognition

See: Employee Morale-Building Event Expenditure (UO Policy)

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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)

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Tax reportable account codes

Account Code Listing (search by tax reportable status) or Account Code Listing (sequential) 
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.

See also the Account Code Search under the Fiscal Policy Manual.

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 tax 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.

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Trust Funds

( see Agency Funds )

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TSA Precheck

The UO will be reimbursing TSA or other security clearance memberships as Misc Business travel. Please use account code  – 35150 Domestic Misc. Travel.  No travel expense to get to TSA precheck appointments will be reimbursed.

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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.

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VISA Application Fees

Business related expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries should be coded to (24560) VISA/Passport Processing Fees.

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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.

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