Finance Procedural Statement: Sensitive Expenses

Effective Date: 7/31/2024 (see Revision Log for what changed on this date; use Questions & Feedback form to interact with University Controller staff)

The following matrix outlines the allowability of certain sensitive expenses. Conditions listed for an item are in addition to meeting all Tests of Propriety and other requirements of the APS Propriety of Expenses. There are 8 "tests" of propriety: if you cannot answer "Yes" to all 8 questions, then the transaction is not an appropriate use of University funds. Take the Tests:

Is the transaction ... 

Legend: = Additional Approval Required = Special Fund Use

ITEM (GOODS/SERVICES)	ALLOWABILITY	CONDITIONS	POLICY/PROCEDURE
Alcoholic Beverages Expenses
Alcohol (for consumption-official function events)	Yes	Requires use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment), or use of advancement/development funds (Fund 36). Requires campus alcohol approval. Requires officer approval at designated thresholds.	APS Alcoholic Beverages Purchased for University Events
Alcohol (for consumption-conferences hosted by CU)	Yes	Requires use of auxiliary or gift funds (Funds 20, 29, 34).	APS Alcoholic Beverages Purchased for University Events
Alcohol (for consumption-in travel status)	No	However, if an official function occurs during travel status, official function procedures apply.	PPS Travel
Alcohol (for resale by licensed establishment)	Yes		APS Alcoholic Beverages Purchased for University Events
Alcohol (for non-consumption purposes)	Yes	For research purposes and for other purposes that do not include personal consumption (e.g., using alcohol as an ingredient in the preparation of food or for cleaning costumes).	APS Alcoholic Beverages Purchased for University Events
Automobile - Related Expenses
University - owned vehicle expenses	Yes		APS Operation of University Vehicles
Commercial vehicle rental expenses or trip fares, or taxi/shuttle service	Yes		PPS Travel
Private vehicle expenses	Yes	Only mileage is reimbursable.	PPS Travel
Insurance	Yes		PPS Travel
Moving or stationary vehicle violation tickets	No
Break Room Equipment Expenses
Basic equipment for taking meals or snacks within the workplace, such as simple refrigerators, microwaves, stoves, coffee pots, toasters, water filtration	Yes
Equipment for employee entertainment (e.g., audiovisual equipment such as DVD players)	No
Conference Expenses
Costs of conferences hosted by CU	Yes	Wherever possible, conference registration fees should cover the cost of food, decorations, awards, and other needs of the conference.
Costs of attendance at conferences hosted by other entities	Yes		PPS Travel
Costs Related to Travel to Other Countries		.
Fees for permits, documents, visas, and medical tests/inoculations for travel abroad for purposes of official university business. For information on visas/immigration fees associated with entry into the U.S., see U.S. Immigration-Related Costs including Visas (below).	Yes		PPS Travel
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 Donations policy.	APS Donations
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), or use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment).	If including what would otherwise be considered fundraising events, see Accounting Handbook Chapter Fundraising Events See also Fundraising Expenses (below).
Family Members
Family Members (participation in university events)	Yes	Family member participation in official function events should be limited to those appropriate, e.g., employee's spouse or domestic/civil union partner, although in certain circumstances (such as appreciation or retirement functions), it may be appropriate for additional family members to attend. There are also instances, such as external community relations or fundraising functions, where it may be deemed necessary for immediate family members to attend an event for the purpose of promoting the University.	FPS Recognition & Training, FPS Complimentary Tickets and Related Expenses for Employees and Non-Employees
Fetal Tissue
Human	Yes	Requires requisition in CU Marketplace regardless of dollar amount. Requires purchase from authorized supplier.	PSC purchasing agent for this commodity
Flowers, Fruit Baskets, Token Gifts, Greeting Cards (if provided for recognition, then see Recognition Expenses, below)
For decorative purposes associated with an official function	Yes
For expressing holiday, get-well, or congratulation wishes	No
For purposes of recognition (e.g., length of service, merit, etc.)	Yes	Must comply with Recognition & Training procedures.	FPS Recognition & Training
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.
For donor cultivation, solicitation, and stewardship	Yes	Requires use of advancement/development funds (Fund 36), or use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment).
For expressing condolences upon the death of current students	Yes	Requires approval by the appropriate officer.
For all major life events for the employee or immediate family member of the employee. Immediate family is a spouse, domestic partner, civil union partner, dependent child, or parent. (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.
Food and Related Consumables
Food and related consumable items for the employee’s personal consumption (not in travel status and not at official functions)	No
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
Beverage service available in the general public area or reception area of an organizational unit hosted by a university employee who is (1) either at/above the level of Chair/Director, or (2) involved in donor cultivation, solicitation, and stewardship activities. Prohibited in individual offices of university employees	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 (Fund 36), or use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment).
Food for events
For official functions–common types of events include:	Yes	For all these events, see Official Function procedures.	FPS Official Functions
Community relation functions, external - directly related to University’s instructional/research/public service/health care mission;	Yes
Donor cultivation, solicitation, and stewardship official functions;	Yes	Requires use of advancement/development funds (Fund 36), or use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment). See also Donor Cultivation, Solicitation, and Stewardship Expenses (above).
Employee recognition/appreciation events and retirement 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. Meetings more frequent than monthly require approval from appropriate vice chancellor/vice president.
Single-unit (reporting to the same officer) events;	Yes	Requires approval from appropriate vice chancellor/vice president.
Student functions - hosted for students, and directly related to student/educational development (e.g., student recognition, student recruitment, and student program development)	Yes
Student residential life activities/functions	Yes
Conferences	Yes	See Conference Expenses (above).
Fundraising events	Yes	See also Fundraising Expenses (below).
Meals for employees in travel status	Yes		PPS Travel
Fundraising Expenses
Incurred to raise support for the University	Yes	See also Donor Cultivation, Solicitation, and Stewardship Expenses (above).	Accounting Handbook Chapter Fundraising Events
Gifts or Tokens
For employees, associates, and other individuals (including students), in the form of cash or non-cash items	Yes	See Recognition Expenses (below).	FPS Recognition and Training
For supporting organizations as an indication of goodwill or esteem or event-related advertisement
- Cash (given as a donation)	No	See Donations (above).
- Non-cash	Yes		FPS Recognition and Training
For donor cultivation, solicitation, and stewardship		See Donor Cultivation, Solicitation, and Stewardship (above). Requires use of advancement/development funds (Fund 36), or use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment).
For employee recruitment		See Recruiting Costs for Prospective Employees/Students (below).
Internet Connections
Internet connections from a personal location	No	Unless approved on a temporary basis by the appropriate Vice President or Vice Chancellor of Finance or their designee.
License Fees, Memberships, or Dues
License fees, memberships, or dues	Yes		APS License and Certification Fees, Memberships, or Dues
Moving Expense Reimbursement
Moving expense reimbursement (including house hunting expenses)	Yes		Employee Services (ES) Procedures Guide, section on Moving (Relocation)
Parking
Fees paid by employee at a primary work location	No
Tickets (received either on or off campus)	No
Fees associated with an employee in travel status	Yes		PPS Travel
Rate-based parking paid by employee at a secondary work location	Yes	Must define primary work location.
Prepaid parking or meter keys not purchased directly from the University	No
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.
Passports
Including fees for passport photos, costs of birth/health/identity certificates, and charges for inoculations If needed to enter a foreign country, see PSC Travel procedures. If needed for entry into the U.S., see conditions for U.S. Immigration-Related Costs including Visas (below),	Yes		PPS Travel
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
Recognition Expenses
Awards, rewards, and prizes	Yes		FPS Recognition and Training
Staff Appreciation Meals (where the approved meal is the award and no separate awards are being given)	Yes		FPS Recognition and Training FPS Official Functions
Recognition Events	Yes	For related gifts see Flowers, Fruit Baskets, and Greeting Cards and Gifts or Tokens (above).	FPS Recognition and Training FPS Official Functions
Recruiting Costs
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 family member(s) of the recruit must be approved by the appropriate officer.	PPS Travel FPS Official Functions
Reimbursements
Reimbursements	Yes	As restricted by Travel procedures.	PPS Travel
Retirement Parties
Retirement parties	Yes	See Recognition Expenses (above).	FPS Recognition and Training FPS Official Functions
Tickets to Events
Admission tickets to event, purchased by the University	Yes		FPS Official Functions APS Donations
Complimentary tickets to university events (provided by the University)	Yes	For tickets given as donor cultivation, solicitation, and stewardship, see those expenses (above). Requires use of advancement/development funds (Fund 36), or use of gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment).	FPS Complimentary Tickets and Related Expenses for Employees and Non-Employees
Tips
Tips	Yes	For tips on meal service related to Official Functions, the maximum allowable amount is 20% of the final bill (including tax, additional service charges or fees, delivery charges, etc.). The decision to provide a tip should be made in the context of all charges included/represented in the final bill. When determining locations/suppliers for Official Functions, organizational units should evaluate total costs in order to exercise good stewardship of CU funds. For tips on ground service transportation and other items related to travel status, see PPS Travel.
Training Expenses
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.	FPS Recognition and Training FPS Official Functions
Non-work-related activities and their related costs, such as sporting league registrations/fees and team uniforms	No
Uniforms and Work Clothes
Provided by organizational unit, such as 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.
U.S. Immigration-Related Costs including Visas
Fees* for permits, documents, and medical tests/inoculations - required for international students, employees, and official visitors to conduct necessary study or work at the University.	Yes	Documents must be reviewed by the appropriate campus ISSS (International Student and Scholar Services) office. CU Boulder and UCCS:  contact CU Boulder's ISSS office at isss@colorado.edu. CU Denver|Anschutz: contact their ISSS office at isss@ucdenver.edu.	Employee Services (ES) Procedures Guide, section on Moving (Relocation)
Fees* for permits, documents, and medical tests/inoculations - required for spouses or dependents of students and employees. * The review process for any fees for representation by an immigration attorney will differ depending upon the campus. Contact the appropriate ISSS office.  For information on visas/expenses associated with travel abroad, see Costs Related to Travel to Other Countries (above).	Yes	Documents must be approved by the appropriate officer for the organizational unit and then reviewed by the apropriate campus ISSS office.  CU Boulder and UCCS:  contact CU Boulder's ISSS office at isss@colorado.edu. CU Denver|Anschutz: contact their ISSS office at isss@ucdenver.edu.

Exceptions

Unless approved by the Associate Vice President & University Controller, there are no exceptions to this procedural statement. Requests for exceptions must be submitted through the campus controller's office.

Revision Log

• Updates 7/31/24: updated guidance on immigration-related costs (costs associated with entry into the U.S. and renamed section from "Visas, Green Cards, and/or Immigration Fees for entry into U.S." to "U.S. Immigration-Related Costs, including Visas;" updated guidance on costs related to travel abroad and renamed section from "Visas for exiting U.S." to "Costs Related to Travel to Other Countries."

• Updates 8/12/22: updated guidance on Tips for Official Function meals.

• Updates 10/25/21: noted that donor cultivation expenses are allowed -- not only with advancement/development funds (Fund 36) -- but also with certain gift funds (Fund 34 SpeedTypes with a Gift Purpose Code 2 of Y, designating that the SpeedType is restricted for purposes including entertainment, donor cultivation, or personnel recruitment); clarified that flowers/token gifts can be purchased if in compliance with Recognition & Training procedures.

• Updates 10/1/21: clarified single-unit meetings with food; clarified participation of employee spouses/partners at official function events; clarified token gifts in flowers/fruit baskets section; added employee parents to immediate family member list for flowers.

• Supersedes PSC Procedural Statement Sensitive Expenses dated 4/14/2021.