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(UAF-Disbursement Procedures)


  1. General Disbursement Standards

    It is the obligation of the person responsible for the account (or his/her supervisor when the expenditures are those of the responsible person) to review the disbursement requests to ensure that they meet the following standards:
    1. Reasonableness. All expenditures must be reasonable in amount and commensurate with the expected benefit to UA.
    2. Propriety. The propriety of expenditures is the obligation of the person responsible for the account. All expenditures are expected to withstand public scrutiny and must avoid the appearance of impropriety. If in doubt about the propriety of an expenditure, check with the UAF counsel or the UA Office of General Counsel.
  2. Documentation

    1. General Requirements. In order to be processed, disbursement requests must be supported by a clear business purpose indicating that the request for payment is in compliance with the account restrictions and accompanied by an original invoice or receipt. If an original invoice or receipt is not available, the disbursement request may be processed with a copy of the invoice or receipt if the Treasurer of UAF confirms the authenticity of the copy and confirms that it has not yet been paid. Clear business purposes would include the following: 
      1. The recognition or promotion of academic achievement, athletic achievement, scholarship, and/or service to UA. 
      2. The promotion of the communication of intellectual ideas among students, faculty, staff, administrators, and/or representatives of the public. 
      3. The support of student events and activities which are sponsored by UA.
      4. The recruitment of highly qualified students, faculty, and staff. 
      5. The promotion of the exchange of ideas with community leaders regarding the role of UA in the community. 
      6. The assistance of the Ohio Board of Regents, accrediting agencies, officials from other universities and/or public officials in inspecting and reviewing the facilities and programs of UA. 
      7. The support of a program of continuing education sponsored by UA. 
      8. The conducting of staff conferences and receptions or other events designed to recognize and honor employees. Employee goodwill expenses (i.e., holiday parties), including the cost of appropriate recognition/awards and food/refreshments provided at the time of presenting such recognition/awards. Employee goodwill excludes gifts of cash and gift certificates. 
      9. Travel reimbursements exceeding UA Maximums (see UA Travel and Expense Policy) , to the extent they cannot be processed through UA without appropriate explanations. Also, actual travel expenses incurred while conducting UA-related business, excluding UA per diem. Mileage will be reimbursed at the current UA rates. 
      10. Costs of hosting faculty and graduate student candidates, to the extent they are not allowable by UA travel regulations.
      11. Costs of legitimate moving expenses for new employees, to the extent that they are allowable under The UA Travel and Expense Policy. 
      12. Cost of alcohol served at events at which the other costs of the events are allowable. 
      13. Membership dues in civic and social clubs used to conduct UA-related business. These membership dues must be approved by the appropriate UA officials. All payments to clubs will be reported annually to the UA Controller’s Office.
      14. Meals with students, employees, and guests where the purpose of the meal is to provide an environment conducive to conducting UA business. Reimbursement for meals will be made, provided actual receipts accompany the request. No reimbursement will be made for meals based on a per diem. 
      15. Modest gifts (not to exceed $50) paid from a UAF fund and given to visitors, students, alumni, and other supporters of UA in recognition of their support of UA. Gifts in excess of $50 must be approved by the Executive Director and Foundation Treasurer. 
      16. The expense of cultivation and solicitation of donors to UA or UAF. 
      17. Memorials in honor of donors or their family members. 
      18. The expenses of an employee’s spouse when the presence of the spouse is helpful in achieving a UA business purpose. To ensure payment, advance approval must be obtained from the UAF Treasurer. This can be done by filling out a Spousal Expense Form (see UAF-Spousal Expense Form) and submitting it to the UAF accounting office at least one week before the anticipated expenditure. Failure to obtain pre-approval will result in non-reimbursement of spousal expenses.
      19. Reimbursement of UA Agency Accounts. Within UA are certain agency accounts against which expenses of UA booster clubs and support organizations, which are accounted for under the UAF, are charged by following standard UA authorization procedures. For example, Varsity A Association and Friends of Hower House are such organizations. The Assistant Treasurer of UAF is authorized to reimburse UA for these expenses from the funds of these organizations without additional requisitions. 
    2. Forms and Procedure

      All disbursement requests must be submitted on an original UAF Requisition Form, UA Prepaid Purchase Order Form, or Travel Expense Report. If the expenses on one invoice are to be split between a UA account and a UAF account, it is permissible to place both accounts on one disbursement request. Any request which has both UA and UAF account numbers must first be submitted to UA’s Accounts Payable Office. In order for any allowable disbursement request form to be processed, it must:
      1. Be completed in full. 
      2. Be properly authorized (signed) by the responsible person or appropriate designees. All signatures must be originals (no stamps). 
      3. Include sufficient original supporting documentation.
      4. Include copies of the documents to be sent to the vendor with the check. 
      5. Except where contrary to the terms of the gift, the responsible person has the authority to approve reasonable expenses that meet the guidelines for disbursement. If the disbursement is for the responsible person’s own expenditures, the request for payment must be approved by his/her supervisor or appropriate designee. If the disbursement is for the supervisor’s expenditures, the request for payment must be approved by his/her supervisor. 
    3. Entertainment Expenses

      For all entertainment expenses, the following must be documented on the request for payment: 
      1. Date, place, and nature of the function (the business purpose). 
      2. Names, titles, and associations of persons attending the function. For large gatherings, the number of persons attending and the general character of the group will suffice.

        NOTE: The required information listed above will also be needed for University Dining Services charges (i.e., Martin Center) reimbursement requests. 
    4. Equipment and Furniture Expenses

      Equipment and furniture items of $1,500 or more must be purchased through UA’s purchasing system. Any purchases made directly from UAF accounts and not accompanied by a UA purchase order will be routinely reported to the UA Controller’s Office and the Purchasing Department for inventory and insurance purposes. 
  3. IRS Requirements

    The UAF must report to the Internal Revenue Service (“IRS”) all grants, prizes, fees, and awards to non-UA employees. In order to process these payments, the pertinent tax information must accompany the check request.