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Airline /Red Carpet Club
Memberships
Airline club memberships are
personal memberships and should be paid from institution funds only if the
business benefit to the U of O justifies the expense.
Approval
Process:
The Dean/Director of the employee's unit must recommend, in
writing, use of institution funds to pay for an employee's airline club
membership to the appropriate Vice President. Payment may not occur prior
to approval by the Vice President. The written recommendation for approval
must include the following:
- Name and department of the employee requesting the membership.
- The circumstances justifying the use of U of O funds,
including the relationship of the use to the employee's University
responsibilities.
- The source of funds (state, contract, grant, gift, etc) to be
used.
- The cost.
Payment Process:
If the payment is approved, payment should be
made by direct payment to the vendor. Use account code 39712,
Employee taxable travel. A copy of the approved letter should be
attached to any payment documentation
Alcohol
OUS Fiscal Policy
Manual FASOM 56.100 A3
Generally institution
funds may not be expended to purchase alcoholic beverages. Alcoholic
beverages may be served at banquets and other special group activities
conducted as part of a workshop only if full cost of such beverages is
recovered through charges to the participants or sponsoring group. The
institution is responsible for compliance with all laws and Oregon Liquor
Control Commission regulations, including obtaining a one-day license for
servicing beer and wine. An appropriate
fund would be one that can receive revenue from outside the Oregon
University System and may have expenses for hosting groups and
guests. Auxiliary Enterprise funds, Institutional Operations funds
(income/expense funds) and Agency funds would be appropriate.
General Fund indexes would not be appropriate.
Permission to
serve alcohol on campus forms (VP for Finance and Administration Web
Site)
Academic Support
Accounts
ASA
Policy
ASA
accounts promote the activities of faculty as they fulfill their academic
mission. Since the funding for these accounts comes from the state general
fund, all university and state purchasing guidelines and procedures,
including price agreements, must be followed. This includes the
requirement to inventory individual purchases of $5,000 or more, and to
adhere to state guidelines regarding the use of state property at
off-campus sites.
Contact: Budget and Resource
Planning, 6-3044
Agency Funds
OUS Fiscal
Policy Manual FASOM 1.05J 1.05J
- Agency
Funds are used to account for the funds of persons or external
organizations while the funds are in the University’s custody. The
University acts as the fiscal agent for the owner of the funds in a
principal-agent relationship.
- Funds
can be disbursed from Agency Fund accounts only as directed by the
principal.
- Agency funds usually belong to student
groups.
- Trust
funds are a type of agency fund.
- Departmental
vending funds are considered agency funds.
- Agency
funds generally start with a 9.
Awards -Employee recognition
OUS Fiscal Policy
Manual 57.200
OUS
Policy Summary Chart
All awards of cash and cash equivalents
including gift certificates are tax reportable. Use account codes 20168,
Awards.
Bus
Hiring a driver and bus for
transportation should be done on a custom contract. The PSC form should
not be used for these services. Contact the Contract Manager at 6-3149 for
assistance in developing the contract.
Use account code 24599,
Other professional services
Catering
policy
UO policy statement
4.00
Only the Housing Department may provide catering
services for events scheduled in University campus facilities. “For
the purpose of this policy, catering is defined as the provision and
service of food and/or beverages to any group or persons on University
property.” Delivery to campus of food items to be
used for refreshments is considered a service and would be subject to this
policy.
Departments may request exceptions to this policy from the
Catering Manager at 6-4303.
If an outside caterer is used, avoid paying for the service as an
employee reimbursement because the service is tax reportable. If the
caterer requests a contract be signed, forward the contract to the BAO
Contracts Manager.
Use account codes 28611,
Refreshments, 28612,
Hosting Groups and Guests or 28604,
Conference Refreshments.
Commencement Regalia
It is
tradition for faculty members to appear in regalia, as part of their job
duties, during convocation and when their graduate students participate in
commencement. Rental of regalia for this purpose is an allowable business
expense.
Use account code 24199,
Miscellaneous Rentals (tax
reportable)
Contracts
OUS Fiscal
Policy Manual FASOM 13.1C4
Only authorized Contract Officers may
sign contracts on behalf of UO. There are only a small number of Contract
Officers authorized by the Vice President of Finance and Administration.
Employees with purchasing authority may sign UO Purchase Orders, but may
not sign other types of contracts even when there is no monetary exchange.
If an unauthorized person signs a contract on behalf of UO, the contract
is considered null and void. This can place the UO and the vendor in a
compromised legal position.
Common examples of contracts are:
- Credit Applications
- Hotel Conference Agreements
- Maintenance/Service Agreements
- Leases
- Waivers
- Releases
Contact, BAO Contracts Manager, 6-3149
Contributions/donations
OUS Fiscal
Policy Manual FASOM 13.1 C5
UO funds may not
be used to make donations or voluntary contributions.
Documentation
OUS Fiscal
Policy Manual FASOM 13.1
UO
departmental units are responsible for maintaining adequate
documentation.
Appropriate documentation includes, but is not
limited to:
- Original receipt or original invoice
- Amount of purchase
- Date of purchase
- Vendor name and address
- Description of goods and services including quantity and unit
price
- Original packing slip, or other verification of receipt of
goods
- Any required approval documents
- An explanation of business purpose if not clearly evident
Credit card
receipts are not usually itemized and would need additional supporting
documentation. A photocopy or carbon copy of the face of a check is also
not sufficient.
Employee Awards and Recognition – see Awards
Employee reimbursements
Employees may be reimbursed for properly substantiated
business expenses.
It is recommended that employees do not
use personal funds and seek reimbursement for any payment that may be tax
reportable.
For example: an employee is reimbursed for
repair work on his work computer with personal funds. Employee
paid with personal funds because the repair was needed over the
weekend. In this instance the UO may be obligated to report
the payment made to the IRS on a Form 1099.The check vendor function must
be used to allow for tax reporting. Contact Accounts Payable for
assistance at 6-3143.
For small amounts such as reimbursing
an employee for photocopies while traveling or for research subject
payments, use account code 28994,
Reimbursement S&S Exp – Employee
Documentation
standards for employee reimbursements.
Employee reimbursements –
equipment warranties
In general
it’s best for departments to purchase minor equipment such as computers,
fax machines, printers, and software directly from the vendor rather than
reimbursing an employee. This is for warranty purposes.
Expenditure Guide Policy
UO
policy statement 9.0
University of Oregon funds are defined as all funds
available to the university received from internal and external sources,
including funds held at the University of Oregon Foundation and excluding
agency
funds. When incurring expenses to be paid from University of Oregon
Foundation funds, the University of Oregon Foundation is responsible for
ensuring that expenditures of foundation funds do not violate donor
intent. University employees must ensure that expenditures are in
alignment with the university’s priorities, mission, and the guidelines
set forth in this policy.
Expenditures must be consistent
with applicable policies unless specifically exempted by an external
agency, grantee, or donor. Expenditures not otherwise disallowed, may be
made within the scope of reasonable financial management, and may be
reviewed on a case-by-case basis by individuals with appropriate approval
authority.
Facilities
Services
Facilities
Services Requirement:
Remodel and/or renovation work within any campus
or university-owned building must be performed or coordinated by
Facilities Services staff. For the purpose of this policy, remodel and/or
renovation is defined as removal, addition, or change to: surfaces (walls,
ceilings, floors), lighting or electrical service, and plumbing/HVAC
systems.
Reasons for this policy are to ensure:
- adherence to campus standards;
- code compliance and permit issuance;
- safety and environmental issues are addressed, including proper
disposal of materials and monitoring of indoor air quality as
appropriate;
- use of authorized contractor;
- future use and renovation issues are considered.
Departments may request exceptions to this policy from the Facilities
Services director at 346-2290.
Flowers
OUS Fiscal
Policy Manual FASOM 13.1
F2
Flowers may be purchased for use in:
- Banquets
- Classes such as botany or biology
- Commencements, convocations, etc.
- Student Activities’ sponsored functions, such as a drama
production
Other charges are not normally considered proper expenditures of
institution funds.
Use account code 20111,
Instructional Supplies for classroom use.
Use account code 20199,
Miscellaneous Supplies for other uses.
Food and
beverage
Policy summary
Graphic design
services
PSC required.
Policy Statement 1.000 Printing and
Publications
PSC’s awarded to graphic designers
for publications (to be distributed off campus) must be pre-approved by Creative Publishing.
Hosting
groups and guests
OUS Fiscal Policy
Manual FASOM 56.100 G2
An employee may, in the course
of employment, serve as a host for non-employee guests of the institution
or for a non-employee group, paying for expenses such as meals,
refreshments and transportation. Official guests of the institution might
include recruitment candidates, visiting dignitaries, potential donors, or
guest speakers and must be non-employees.
The documentation
for such charges must indicate the following:
- business purpose,
- name of the authorized departmental person who approved the
purchase,
- list of attendees,
- date and location.
Receipts
must be itemized and gratuities are generally limited to
15%.
Use account code 28612,
Hosting Groups and Guests.
Required
form for sponsored projects
See also alcoholic
beverages.
Information Technology Account Codes>
>
We are required to report IT
related expenditures to the Department of Administrator Services (DAS).For
this reporting purpose, IT expenditures are related to administrative
functions, not scientific, medical, or research. Account code
listing
Interdepartmental and inter-institutional
charges
Interdepartmental
charges are charges within UO. They are billed by the department providing
the goods or services via journal voucher (JV.)Do not process a Banner
invoice for these payments.
Inter-institutional charges are charges between Oregon University
System (OUS) institutions. They are billed by JV. Some JV’s are processed
at the department level and some are processed centrally in the BAO
Accounting Office. Do not process a Banner invoice for these
payments.>
Inter-Institutional JV
instructions
Interest
charges
OUS Fiscal
Policy Manual FASOM 13.1
I2
Payment for goods or
services is normally made within 30 days following receipt of the goods or
services, or the date the invoice is received, whichever is later. After
45 days, vendors may bill interest charges limited to a maximum of 2/3 of
1% per month or 8% per year. Charges cannot exceed the usual charge
assessed by the vendor. If a vendor has billed you in excess of the
allowable amount, contact the vendor; they are often willing to forgive
interest charges.
Use account code 28911,
Late Charge Vendor Payments.
Licenses
OUS Fiscal
Policy Manual FASOM 13.1
L3
OUS employees are responsible for
obtaining required occupational licenses, certificates or permits; for
keeping them current; and for paying any fees or charges. It is not proper
for a department to pay for an employee’s credentials or to reimburse the
employee for obtaining them.
Examples
Memberships and dues
OUS Fiscal
Policy Manual FASOM 13.1
M1
Memberships should be institutional
rather than individual and should not remain with an employee after
termination. No payment of membership dues may be authorized for
organizations which discriminate on the basis of race, religion, sex,
national origin, age, or handicap. Memberships devoted primarily to a
profession such as law, accounting or medicine are usually personal.
Individuals would probably belong regardless of their affiliation with the
institution, and dues for such memberships are paid by the
individual.
Examples
Use account code 28901,
Dues and Membership – Program or 28902,
Membership in Civic/Community
Organizations.
Meals at Meetings
OUS Fiscal Policy
Manual FASOM 56.100 M3
Meal charges may be paid when a
meeting is called for a specific purpose and the meal is included as part
of the meeting’s formal agenda. Examples include meals served at a
convention, conference or training session. In such situations, the meal’s
full cost is paid when it is outside the employee’s control. When the
employee can order from a menu and control the cost, reimbursement is
limited to the in-state rates for travelers.
Use account code 28611
Refreshments-Inter Departmental Meetingsor 28612,
Hosting
Parking
permits
OAR
580-040-0025(4)(4): Traffic Regulations, Parking Fees, and Enforcement
Fines
UO funds are not to be charged for parking space
furnished to employees for personally owned automobiles.
Parking
tickets
Payments
of this type are generally considered personal and are not appropriate
from UO funds.
Participant
Support - Non-OUS
Expenditures to support
non-OUS students and employees engaged in training or research in a
specific field or program. Participant support may not be used for payment
for services.
Office
of Research Services and Administration participant support
information
Payments
to International Visitors
For expenses documented by receipts, use account codes 28630
- 28635, Non OUS Participant Support. For travel expenses documented
by receipts or the per diem method, use the electronic travel form to
process.
For amounts not documented by receipts, use account code 28636
Non OUS Participant Support - No Receipts. These amounts are tax
reportable on Form 1099.
Participant Support/Stipends – OUS
Students
Expenditures to
support students engaged in training or research in a specific field or
program. This type of expenditure is usually made to someone covered
by a grant or contract. Payments are a type of student aid.
Payments
to International Visitors
Procedures
Use account codes 55102-55110,
Student Aid Participant Support, excluding 55104, Tuition or Fee
Payment for Participant.
Resource Aid, including scholarships and payments coded to 55104,
should continue to be processed by completing a Resource Aid Form. Resource Aid
Instructions
Contact Accounts Payable Manager at 6-4235.
Payment time
limit
OUS Fiscal
Policy Manual FASOM 13.1 S[2]
ORS 293.321 has established a
two-year limitation for presentation of claims.
Photocopiers
Photocopier
Lease/Purchase Procedures
Use account code 24201,
Equipment – Leases for Ikon leases.
For vendors other than Ikon, contact BAO Accounting at 6-1115 to
determine if the lease is a capital lease. For capital leases use account
code 40111,
Equipment Lease - Purchase.
Use account code 23510,
Contract Maintenance and Repair for photocopier maintenance
contracts.
Photography
Services
Photography
services must be processed on a PSC. An attachment to the PSC
is also required. There are four standard template forms available
on the BAO web site. One of the forms must be selected, signed by
the photographer, and attached to the PSC prior to approval of the
contract. Use
account codes 24609, Professional Photography Services.
Printing and
Copying
Policy Statement 1.000 Printing and
Publications
VPFA Printing and Mailing
Services Memo
All printing and copying for the UO will be performed
or purchased through Printing and Mailing Services. Printing and Mailing
Services will grant approval to use an off campus vendor only under
limited circumstances. Contact Printing and Mailing Services at 6-3794.
Professional
Service Contracts
Forms
Personal Service
Contracts (OAR 580-40-0100)
PSC
Competition and Approvals
PSC
Decision Tree
Professional Services Contracts
must be used for services from independent contractors which call
for:
- specialized skills,
- highly technical or scientific expertise, or
- the exercise of professional or artistic discretion or
judgment
PSCs are not required if
there is no payment for services. For example a department pays for the
travel for a guest lecturer, but does not give an honorarium. A PSC should
not be issued.
Examples of services
requiring a PSC:
- consultants
- artists
- musicians
- guest lecturer
- photography
Examples of services that do not
require a PSC (trade services):
- repair and maintenance
- data entry
- caterer
- plumber
- translation
- proofreader
- editing for spelling or grammar
QRFs
OAR
571-040-0380
Departments must purchase from a Qualified
Rehabilitation Facility (QRF) if the needed product has been certified and
is of the appropriate specifications and is available within the period
required. QRFs may offer other products, but only certified products
are required to be purchased from the QRF.
Some QRFs are also state contracts.
Listing of Oregon QRFs
QRFs frequently used on
campus include, but are not limited to:
Rubber and date
stamps
CCI Enterprises, Inc. – State contract number 5733-QRF
5285 SE Mallard Way
Milwaukie, OR 97222
(503) 652-9036
Name plate and sign
engraving
Mid-Valley Rehabilitation, Inc. – State contract number
5716-QRF
16700 S. Hwy. 99W
Amity, OR 97101
(503) 835-2971
Recycled toner cartridges –
State contract number 9250
Available cartridges are
limited to 9 types of HP cartridges that fit numerous printers and 1
Cannon cartridge. Log into ORPIN for full list.
Step Forward Activities, Inc.
P.O. Box 1070
Baker City, OR 97814
(541) 523-7475
First aid kits
Rockwest Training Company, Inc. – State contract number 3189
4646 Ridge Drive NE
Salem, OR 97303
(503) 390-7355
Janitorial and temporary
employee services
Eugene area contact Human Resources
Out of the Eugene area multiple vendors are
available – contact Purchasing and Contracting Services for assistance at
6-2419.
Refreshments
OUS Fiscal Policy
Manual FASOM 56.100 R2
Expenditures for
refreshments, snacks, and non-alcoholic beverages may be purchased for
business, instructional or other appropriate meetings and events when the
function lasts at least two hours. Providing refreshments for a
lengthy staff meeting on an irregular basis, such as once or twice per
year may be appropriate. Providing refreshments at a weekly or monthly
staff meeting is not normally appropriate. If there are special
circumstances, they should be clearly documented.
The documentation for such charges must
indicate the following:
- agenda
- business purpose of the meeting,
- person who approved the purchase,
- approximate number of people attending the meeting
- date and location of the meeting.
See also meals, catering and alcoholic beverages.
Use
account code 28611 Refreshments - Departmental
Meetings
Required
form for sponsored projects
Reserved parking
spaces
OAR
580-040-0025(4)(4): Traffic Regulations, Parking Fees, and Enforcement
Fines
UO funds are not to be charged for parking space
furnished to employees for personally owned automobiles.
Retirement
receptions/gifts - see Awards
- Employee Recognition
Tax reportable account
codes
Account
Code Listing
The IRS requires that UO report service payments
to non-incorporated vendors in an amount equal to or exceeding $600 on
Form 1099.(Note: purchases of goods from non-incorporated vendors are not
subject to reporting on Form 1099.)The $600 threshold relates to the
cumulative total payments for the year from all UO
resources.
Payments are tracked in the system by account code.
If an invoice includes both parts and labor, there is no need to
split the invoice between a reportable and non-reportable code. The entire
amount may be coded to a reportable account code.
If an invoice is for maintenance parts or supplies, but does not
include labor, use account code 23522, Maintenance Materials. Do not use
23502 or 23503, Building or Grounds Maintenance. These account codes are
tax reportable. Tax reportable account codes should only be used when
there is a service or labor component.
See also employee
reimbursements for service reimbursements.
>
Trademark
management >
Information for UO
departments wanting to use UO logos and insignia.
Trust Funds –
see Agency
Funds
Vending
Funds
Policy
- Net income from machines that are located in places not
readily accessible to large numbers of the general public shall be
distributed to the appropriate departmental vending account(s).
- Vending machine proceeds may be used for special projects,
recruitment, scholarships, student loans, and employee
relations.
Web
Design
Services for updates
and maintenance to existing web pages may be processed on a regular
invoice.
Design of web pages, must be processed on a PSC.
Use account code 24526,
Web Design Services for administrative use. For
scientific, medical, or research use 24599,
Other Professional Services.
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