PSC Procedural Statement: Sensitive Expenses

Effective Date: 07/01/2013

 

Introduction

All expenses of university funds must comply with the Administrative Policy Statement (APS) Propriety of Expenses.

This PSC Procedural Statement (PPS) sets forth university requirements for determining the propriety and maximum amounts of certain sensitive expenses. Definitions Italicized terms are defined in the Policy Glossary.

Procedural Statement

In addition to meeting all Tests of Propriety and other requirements of the APS Propriety of Expenses, sensitive transactions must comply with the conditions outlined in the following table. Furthermore, the PSC has the right to request additional documentation or approvals for an expenditure when, in the opinion of the PSC, a specific expenditure warrants additional support.

Exceptions

Unless approved by the Assistant Vice President/University Controller, there are no exceptions to this procedural statement.

Related Administrative Policy Statements (APS), PSC Procedural Statements (PPS), and Other Policies

APS and PPS, as appropriate for the specific items listed, are presented in the table of Procedures for Sensitive Items, below.

In addition – for expenses whose propriety is difficult to determine because the benefit to the University is unclear or because specific individuals appear to personally benefit from the expense–refer to the APS Conflicts of Interest and Commitment.

 

Procedures for Sensitive Items

 
Item Description
Allowability Conditions
1
Alcoholic Beverages Expenses
   
  a. For official functions Yes APS Alcoholic Beverages Purchased for University Events
PPS Alcoholic Beverages Purchased for University Events
  b. For donor cultivation, solicitation, and stewardship official functions Yes APS Alcoholic Beverages Purchased for University Events
PPS Alcoholic Beverages Purchased for University Events
  c. For fundraising events Yes APS Alcoholic Beverages Purchased for University Events
PPS Alcoholic Beverages Purchased for University Events
  d. For conferences hosted by CU Yes APS Alcoholic Beverages Purchased for University Events
PPS Alcoholic Beverages Purchased for University Events
  e. For employees in travel status No Note, however, that official functions may occur in travel status, in which case official function procedures apply
  f. For resale by a licensed establishment Yes  
  g. For research purposes and for purposes that do not include personal consumption (e.g., using alcohol as an ingredient in the preparation of food or for cleaning costumes) Yes  
2
Automobile - Related Expenses
   
  a. University - owned vehicle expenses Yes APS Operation of University Vehicles
  b. Commercial vehicle rental expenses or trip fares, or taxi/shuttle service Yes PPS Travel
  c. Private vehicle expenses Yes PPS Travel (only mileage is reimbursable)
  d. Insurance Yes PPS Travel
  e. Moving or stationary vehicle violation tickets No  
3
Break Room Equipment Expenses
   
  a. Basic equipment for taking meals or snacks within the workplace, such as simple refrigerators, microwaves, stoves, coffee pots, toasters, water filtration Yes  
  b. Equipment for employee entertainment, such as televisions, stereos, VCRs, DVD players No  
4
Conference Expenses
   
  a.  Costs of conferences hosted by CU Yes It is assumed that wherever possible, conference registration fees cover the cost of food, decorations, awards, and other needs of the conference
  b. Costs of attendance at conferences hosted by other entities Yes PPS Travel
5
Donation Expenses (donations to other entities including food, travel, and other expenses in support of the donation)
No Unless waiver obtained as set forth in the APS Donations
6
Donor Cultivation, Solicitation, and Stewardship Expenses
Incurred to raise support for the University or University of Colorado Foundation
Yes
Requires use of advancement/development funds (Fund 36)
If including what would otherwise be considered fundraising events, see Accounting Handbook Chapter Fundraising Events
See also Fundraising Expenses, below
7
Flowers, Fruit Baskets, and Greeting Cards
   
  a. For decorative purposes associated with an official function Yes  
  b. For expressing holiday, get-well, or congratulation wishes No  
  c. For community relations (external) support/indications of goodwill or esteem, restricted to individuals or organizations who have, or may have, connections to the system or campus instructional, educational, research, or public service missions Yes Requires approval by the appropriate officer
  d. For donor cultivation, solicitation, and stewardship Yes Requires use of advancement/development funds (Fund 36)
  e. For expressing condolences upon the death of current students Yes Requires approval by the appropriate officer
  f. For all major life events for the employee or immediate family member of the employee (Note that major life events, as considered by this procedural statement, are birth,    death, and significant illnesses. Birthdays and minor illnesses–e.g., colds and flu–are not covered.) Yes Requires approval by the appropriate officer
8
Food and Related Consumables
   
  a. Food and related consumable items for the employee’s personal consumption (not in travel status and not at official functions) No  
  b. Consumable items necessary to maintain the cleanliness of employee break room, such as paper towels, dish detergent, and sponges.
    Does not include items such as plates and silverware.
Yes  
  c. Beverage service available in the general public area or reception area of an organizational unit hosted by a university employee who is either at/above the level of Chair/Director (prohibited in individual offices of university employees) or who is involved in donor cultivation, solicitation, and stewardship activities Yes Service must be intended for official guests of the University (i.e., non-employees)
For donor cultivation, solicitation, and stewardship, requires use of advancement/development funds (Fund36)
  d. Food for events    
       i. For official functions–common types of events include: Yes For all these events, see PPS Official Functions
         --Community Relation Functions, External (directly related to University’s instructional/research/public service mission); Yes APS Reimbursement for Work Done on Behalf of A University of Colorado Supporting Foundation
         --Donor cultivation, solicitation, and stewardship official functions; Yes Requires use of advancement/development funds (Fund 36)
See also Donor Cultivation, Solicitation, and Stewardship Expenses, above
         --Employee Recognition/ Appreciation functions; Yes For recognition events, see also Recognition Expenses, below
         --Goodwill functions (for official guests/ volunteers to indicate goodwill or esteem); Yes  
         --Recruitment functions (to enlist new employees, faculty, post-/pre-doctorates, student athletes, etc.); Yes For recruitment functions, see also Recruiting Costs for Prospective Employees/Students, below. Note that for student athletes, athletic policies also apply
         --Training functions; Yes For training functions, see also Training Expenses, below
         --Multi-campus or multi-unit (i.e., not reporting to the same officer) events; Yes For multi-unit or multi-campus events, the participating units may not report to the same officer, and the events may not occur more often than monthly. (Appropriate vice chancellor can approve single-unit meetings or meetings more frequent than monthly.)
         --Student educational development functions Yes  
       ii. Student residential life activities/functions Yes  
       iii. Conferences Yes See Conference Expenses, above
       iv. Fundraising events Yes See also Fundraising Expenses, below
  e. Meals for employees in travel status Yes PPS Travel
9 Fundraising Expenses: Incurred to raise support for the University Yes Accounting Handbook Chapter Fundraising Events
See also Donor Cultivation, Solicitation, and Stewardship Expenses, above
10 Gifts or Tokens    
  a. For employees, associates, and other individuals (including students), in the form of cash or non-cash items Yes PPS Recognition and Training
See Recognition Expenses, below
  b. For supporting organizations as an indication of goodwill or esteem or event-related advertisement    
       i. Cash (given as a donation) No See Donations, above
       ii. Non-cash Yes PPS Recognition and Training
  c. For donor cultivation, solicitation, and stewardship   See Donor Cultivation, Solicitation, and Stewardship, above
Requires use of advancement/development funds (Fund 36)
  d. For employee recruitment   See Recruiting Costs for Prospective Employees/Students, below
11 Internet Connections from a Personal Location No Unless approved on a temporary basis by the appropriate Vice President or Vice Chancellor of Finance or her/his designee
12 License Fees, Memberships, or Dues Yes APS License and Certification Fees, Memberships, or Dues
13 Moving Expense Reimbursement (includes House Hunting Expenses) Yes Employee Services (ES) Procedures Guide, section on Moving (Relocation)
14 Parking    
  a. Fees paid by employee at a primary work location No  
  b. Tickets (received either on or off campus) No  
  c. Fees associated with an employee in travel status Yes PPS Travel
  d. Rate-based parking paid by employee at a secondary work location Yes Must define primary work location
  e. Prepaid parking or meter keys not purchased directly from the University No  
  f. Prepaid university parking permits or meter keys Yes For organizational unit use related to secondary work location parking incurred by employees or for official visitors where there is a contractual obligation. Organizational unit must maintain logs (or equivalent thereof) to demonstrate use.
15 Passports
(to include fees for passport photos, costs of birth/health/identity certificates, and charges for inoculations)
Yes See conditions for Visas, Green Cards, and/or Immigration Fees for entry into U.S. and for Visas for exiting U.S., below
16 Political Expenses
(cash or in-kind contributions to campaigns involving the nomination, retention, or election of any person to any public office, or to urge voters to vote in favor of or against a ballot initiative
No
APS Federal Lobbying Activities
APS State Lobbying Activities
17 Recognition Expenses    
  a. Awards, rewards, and prizes Yes PPS Recognition and Training
  b. Staff Appreciation Meals (where the approved meal is the award and no separate awards are being given) Yes PPS Recognition and Training
PPS Official Functions
  c. Recognition Events Yes PPS Recognition and Training
PPS Official Functions
For related Gifts see Flowers, Fruit Baskets, and Greeting Cards and Gifts or Tokens, above
18 Recruiting Costs for Prospective Employees/Students Yes Activities must be directly related to work position/field of study/ reason for recruitment (exceptions may be authorized by the appropriate officer)
For student athletes, athletic policies also apply
Reimbursements for the immediate family member(s) of the recruit must be approved by the appropriate officer
PPS Travel
PPS Official Functions
19 Reimbursements Yes As restricted by PPS Travel
20 Retirement Parties Yes PPS Recognition and Training
PPS Official Functions
See Recognition Expenses, above
21 Student Recruitment Host Per Diems Yes $30 per diem is allowed to student hosts to cover costs associated with official recruiting visits for potential students (no receipts required)
Requires fully executed agreement between student host and organizational unit, detailing responsibilities/activity dates
For student athletes, athletic policies also apply
22 Tickets to events    
  a. Admission tickets to event, purchased by the University Yes PPS Official Functions
APS Donations
  b. Complimentary tickets to university events (provided by the University) Yes PPS Complimentary Tickets
For tickets given as donor cultivation, solicitation, and stewardship, see those expenses, above – requires use of advancement/development funds (Fund 36)
23 Tips Yes Reasonable tips are allowed (up to a maximum of 20% of actual cost of service or good)
For tips in travel status, see PPS Travel
24 Training Expenses    
  a. Functions or activities that are directly related to university work tasks and their related costs, such as team - building exercises focused on the workplace, and supplies/materials Yes Training function must have a written agenda
Subject matter/focus of activities must be directly related to work environment/work tasks
PPS Recognition and Training
PPS Official Functions
  b. Non-work-related activities and their related costs, such as sporting league registrations/fees and team uniforms No  
25 Uniforms and Work Clothes  (e.g., provided by campus police or facilities management office for use at work, or by organizational unit for use at a conference or other event Yes Reported as wages to the employee unless employee is required to wear the uniform while conducting official university business for the organizational unit, and the uniform is not suitable for everyday wear.
Note: Uniforms resembling everyday wear will not be reported as wages if the individual value is less than $75 or if the organizational unit prohibits the employee from wearing the uniform for personal use
26 Visas, Green Cards, and/or Immigration Fees for entry into U.S.    
  a. Fees for permits/documents as required by students, scholars, researchers, or employees in order to conduct necessary university study/work and where there is a direct employment requirement by the U.S. Department of Homeland Security to obtain the permit/document (to include fees for passport/visa photos, foreign country exit fees, costs of birth/health/ identity certificates, charges for inoculations...not to include ancillary costs such as medical exams) Yes All documents must be approved by the campus international student and scholar services office
  b. Fees for permits/documents required for immediate family members of students, scholars, researchers, or employees   Employee Services (ES) Procedures Guide, section on Moving (Relocation)
Must be approved by the appropriate officer
All documents must be approved by the campus international student and scholar services office.
27
Visas for exiting U.S. (includes fees for visa photos, costs of birth/health/identity certificates, and charges for inoculations)
Yes Ancillary costs included only if required as a condition of passport, visa, and/or sponsored research and such examination could not be obtained at a university facility.
Transportation costs to passport/visa-issuing office included only if employee traveler’s presence at that office is required and the office is outside employee’s primary work location area
PPS Travel

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