Effective Date: 10/25/2021 (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 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 It is assumed that wherever possible, conference registration fees 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
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
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
Purchasing agent for this commodity
Flowers, Fruit Baskets, Token Gifts, Greeting Cards      
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 partners, 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 FPS Official Functions
Community relation functions, external - directly related to University’s instructional/research/public service 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. Meetrings more frequent than monthly require approval from appropriate vice chancellor.  
Single-unit (reporting to the same officer) events;  Yes Requires approval from appropriate vice chancellor.  
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 her/his 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 (includes 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      
(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  
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 PPS Travel
Retirement Parties      
Retirement parties Yes See Recognition Expenses, above FPS Recognition and Training
FPS Official Functions
Student Recruitment Host Per Diems      
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
 
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
Tips      
Tips Yes For tips on meal service related to Official Functions, the maximum allowable amount is 20% of the final bill (including tax and, if relevant, delivery charge), if the final bill does not already include a tip. If the final bill includes a set amount (of any percentage) for gratuity, then no additional tip may be provided.
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       
(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
 
Visas, Green Cards, and/or Immigration Fees for entry into U.S.      
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 inoculation/medical test...not to include ancillary costs such as charge for doctor's office visit) Yes All documents must be approved by the campus international student and scholar services office  
Fees for permits/documents required for immediate family members of students, scholars, researchers, or employees   Must be approved by the appropriate officer
All documents must be approved by the campus international student and scholar services office.
Employee Services (ES) Procedures Guide, section on Moving (Relocation)
Visas for exiting U.S.    
Includes fees for visa photos, costs of birth/health/identity certificates, and charges for inoculation/medical test 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

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 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 10/1/2021: 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 Procedures dated 4/14/2021

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