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Spending Guidelines

Spending Guidelines. PASSHE Expenditures of Public Funds. Public Funds (Policy 2010-01-A). All monies received by a PASSHE university or the Office of the Chancellor. These include, but are not limited to: S tate appropriations T uition , room, board and other student fees

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Spending Guidelines

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  1. Spending Guidelines PASSHE Expenditures of Public Funds

  2. Public Funds(Policy 2010-01-A) • All monies received by a PASSHE university or the Office of the Chancellor. These include, but are not limited to: • State appropriations • Tuition, room, board and other student fees • Restricted and unrestricted gifts • Restricted and unrestricted grants • Ticket sales from athletic, cultural, and other events • Revenue from athletic camps and conferences • Corporate sponsorships • Investment income

  3. Spending of Public Funds(Policy 2010-01-A) • The spending of public funds must clearly and directly benefit the university in support of its mission • Expenditures of public funds may not inure to the private benefit of one or more individuals unless such expenditure is authorized by law • All expenditures of public funds must be prudent and economical

  4. Expenditures of Public Funds Guidelines, Standards, and Limits • Applies to: • All PASSHE Universities • All Branch Campuses • Office of the Chancellor • Effective September 1, 2010 • Applies to direct purchases by the university and employee reimbursements

  5. Documentation • Key compliance points: • Consistency • Adequate documentation supports: • There is no taxable benefit to the recipient • No private inurement (benefit) • Expenditure was incurred for the right reasons (advancement of university’s mission) • Approvals

  6. Documentation • Adequate documentation: • All receipts must be itemized • Reimbursements for meals must state: • Business purpose • Names of attendees • Receipts for business meetings must show: • Number of dinners • Meals purchased • Location (City/State) • Date • Whether or not alcohol was purchased

  7. Alcohol • Purchase or reimbursement is prohibited

  8. Expenditures for Food • Universities are expected to use prudence in determining the appropriateness of purchasing food with public funds • Bloomsburg University Supplementary Information: • All requests to purchase food must be made via the Food Purchase Approval Form to ensure consistency, adequate documentation, and appropriate approvals • To ensure compliance with the Spending Guidelines all food purchases must adhere to one of the following event types

  9. Expenditures for Food: Event Type: K.1 Official University Functions • Official university ceremony or public event or part of a university-wide event that includes students • Commencement • Health Symposium • Modest expenditure for refreshments for attendees is permitted

  10. Expenditures for Food: Event Type: K.3 Evening Receptions • Permitted only when the reception: • Includes student and/or their parents; or • Is to honor a special guest who is not an employee of the university; or • Is to honor the evening’s speaker or performer; or • Following a university or PASSHE business meeting of employees, includes employees from more than one PASSHE entity and/or participants who are not PASSHE employees who are necessary for the business purpose of the event

  11. Expenditures for Food: Event Type: K.4 Staff Retreats, Workshops, and Training • Permitted when it lasts more than five hours and when it would be disruptive to the success of the event if employees disbursed for lunch or breaks

  12. Expenditures for Food: Event Type: K.6 Meetings & Other Events with Students • To ensure that all students are treated consistently • Permitted when refreshments are provided to students in the conduct of carrying out an official university academic program or service ONLY when it is necessary for and integral to the academic program

  13. Expenditures for Food: Event Type: K.6 Meetings & Other Events with Students • An employee’s expense of attending a formal dinner or official event honoring students when the employee’s position justifies his or her attendance at the event and the employee is serving as an official representative of the university is allowable

  14. Expenditures for Food: Event Type: K.7 Holiday Receptions & Employee Picnics • Permitted for light refreshments when the event is open to all employees and/or students and/or members of the public • Prohibited for departmental or divisional events

  15. Expenditures for Food: Event Type: K. 10 Personal Employee Events • Prohibited

  16. Expenditures for Food:Event Type: K.2 Business Meetings with External Parties • Permitted only when the meeting includes: • Employees from more than one PASSHE entity • Participants who are not PASSHE employees • May be incurred only when the meal is an integral part of the meeting, defined as: • The agenda of the meeting clearly indicates that work is conducted during the meeting and evidence of the outcomes of such work is provided

  17. Expenditures for Food: Event Type:K.2 Business Meetings with External Parties • Per Internal Revenue Service (IRS) regulations, the following must be documented: • Time • Date • Place • Business purpose • Attendees • Itemized detailed • The Business Meeting Meals Form is required

  18. Gifts & Awards • Bloomsburg University Supplementary Information: • All requests to purchase gifts and awards must be made via the Gift, Award, and Promotional Purchases Approval Formto ensure consistency, adequate documentation, and appropriate approvals

  19. Gifts & Awards: Floral Tributes • President Only

  20. Gifts & Awards: Greeting Cards & Invitations to Official University Events • President Only

  21. Gifts & Awards: Employee Gifts • Prohibited

  22. Gifts & Awards: Others • For outstanding service or achievement; honorariums for an unpaid speaker/performer; gift exchange with an international college or university • Permitted for noncash gifts and awards no greater than $100 • Specify the recipient and the type of recognition(through printing or engraving)or • If not engraved they should include a Bloomsburg University logo and • Should be significant and relevant to the experience

  23. Gifts & Awards: Students • Permitted to purchase plaques, certificates, and/or gift cards to the University Store (none of which can exceed $25)

  24. Promotional Items & University Clothing • Permitted for small-value promotional items, imprinted with university name or logo, to be given away as marketing tools • Permitted for clothing with university logo and/or event designation for employees, students, and volunteers serving as official representatives of the university

  25. Floral & Other Decorations • Permitted only when part of a formal, official university or PASSHE ceremony or public event • Prohibited to purchase office décor for employees’ offices • However, name plates are permitted

  26. To Ensure Efficient Processing: • PLANNING! • Call with questions • Access forms directly from website for the most current version • The President, Provost and VP’s have decided there will be no delegations of signatures at this time

  27. Frequently Asked Questions

  28. Frequently Asked Questions

  29. Frequently Asked Questions

  30. Frequently Asked Questions

  31. Links • Passhe Expenditures of Public Funds (Spending Guidelines) http://www.bloomu.edu/finance_busoffice/expenditures

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