207 业务 Expenditures

理由是: As stewards of the public trust, 每个韦德体育app官网（大学）员工都有责任确保大学的资金, regardless of the source, 是否审慎地用于推进学校的使命和学生的学术需求.

大学的业务开支政策为教职员工提供正确使用大学资源的指导.

政策: Executive Officers of the University, 或其指定人员, 是否可以只把开支权授予具有良好行政判断力和充分了解大学财政政策的人, sponsoring agency 和 donor restrictions 和 IRS requirements. 虽然指定的部门经理负责执行这一政策和费用审批, 执行干事仍然对属于其预算管辖范围内的所有支出负责. 财务总监办公室和内部审计对大学的所有支出进行持续审查，以确保大学遵守内部政策和外部要求.

Prior to approving an expense, managers must always consider the appropriateness of the expenditure; as it relates to: 

1. It is necessary for an academic or operational interest of the University, a department operation or a grant.
   
   
2. It is reasonable to meet an important institutional need.
   
   
3. It can be adequately documented.

All three criteria must be met.

校长可批准个人费用津贴，以促进符合大学利益的适当业务支出.g., local business mileage, business meals, office operating expenses, 等). 费用津贴支出须按照财务主任办公室的准则定期报告.

大学各部门应实行监督制衡制度，以确保支出始终符合大学利益. 被授权方应在出现费用适当性问题时与主管协商. The Controller’s Office is available for consultation. 执行干事可在本政策的范围和精神范围内作出支出例外.

OU美联社&p# 1000采购 所有业务支出必须遵循具体的承诺和合同授权.

SCOPE AND APPLICABILITY: This policy applies to expenditure of any 和 all University funds, including general funds, 指定的基金, expendable-restricted funds, auxiliary enterprise funds, 工厂资金, 学生贷款基金, 捐赠基金, retirement 和 insurance funds, 以及机构资金.

所有大学部门、教职员工和学生都必须遵守这一政策.

定义:    

部门: An area of the University headed by the President or a Vice-President.

捐款: A voluntary gift to a charity or public institution or to benefit a cause.

雇员: 所有在册人员，包括学生雇员和研究生助理.

执行官: The President or a Vice President.

礼物礼物: Gifts that recognize achievements or significant events.

在线服务: Electronic business subscriptions.

Political Action Committee (PAC): An independent committee, other than a political party committee, 在选举前至少6个月组织起来接受捐款或支出，以支持或反对被提名为选举职位的候选人, 已收到至少25人的捐款，并符合MCL第169条所载的所有要求.201等序列.

政治捐款: A contribution made to a politician, a political campaign, a political party, or a PAC.

赞助: 为校外活动提供资金支持，包括餐桌赞助和/或项目广告或知名度.

程序:

1.  贷款: Personal loans or cash advances to employees are never permissible under this policy. Cash advances for travel expenses may be permissible under OU美联社&p# 1200旅行.

2.  Undocumented Expenses: Original receipts are required for payment or reimbursement under this policy. 看到 OU美联社&备用金 Funds 和 # 1000采购 和 # 1200旅行 for more information on required expense documentation.

3.  捐款: 大学行政主任只有在捐款明显有助于推动大学的策略目标时，才可批准向非牟利团体或大学组织捐款. 请求必须提前提交，并包括捐赠目的和战略意图的书面证明. Donations cannot be paid from the general fund.

4.  赞助: 使用大学资金支付的外部活动的直接或间接财务支持必须推进大学的战略目标，并且必须得到行政官员的批准（大学促进部应通知以帮助协调大学赞助的活动）。. 如果符合适当的联邦和密歇根州竞选财务和游说法案并经政府和社区关系办公室批准，则不禁止支持民选官员参加的外部活动.

5.  政治捐款: Donations to political parties, political action committees, 或考生直接被认为是个人选择，必须用个人资金（包括购买门票）, tables 和 entertainment).

6.  游说活动: 韦德体育app官网, 作为一个整体, 以及政府及社区关系处指定的个人, are registered as lobbyists/agents with the State of Michigan. 像这样, 州法律要求我们遵守有关游说活动和使用大学资金支出的规定. 因此, 政府和社区关系办公室必须事先批准购买食品, 为州选举官员提供饮料和其他物品，以确保大学遵守密歇根游说登记法.

7.  缴付罚款： Fines, traffic citations, parking tickets, 等. 是否员工个人责任，不能在本保单下支付或报销.

8.  Food for University Employees: Employee food costs (meals, office snacks 和 beverages) are a personal expense. 使用大学资金支付员工伙食费是不可接受的做法，除非活动属于以下特殊情况之一：

1. When Employees are required to participate in a non-recurring event such as a retreat, 工作坊或研讨会.
   
   
2. 员工被要求参加在正常工作时间内不能召开的商务会议.
   
   
3. 大学赞助的表彰项目，如月度最佳员工和服务年限.

For the above circumstances, the payment documentation must include a statement of the business rationale of the event, the type of attendees (department name, 委员会的名字, 等.), original receipts. Expenditures should be reasonable. When possible, such programs should be paid for with non-general funds.

9.  Food for Student Events: 在为学生学术进步而举行的会议上，伙食费是可以接受的费用, academic achievement or training (e.g., student orientation debriefing meetings). 费用必须合理，活动必须符合主办部门的使命. When possible, such events should be paid for with non-general funds.

10.  Entertainment Activities: Employee parties, amusements, or social outings such as birthdays, showers, holidays, 等. are personal expenses. The use of University funds to pay for these events is not an acceptable practice. 然而, 行政主任可批准符合下列特殊情况之一的娱乐活动：

1. A University wide celebration with a clear relationship to the academic, 机构的战略业务或推进使命，如大学广交会, 活动, 会的, groundbreakings or picnics.
   
   
2. 为工作满十五年或十五年以上的雇员举行的退休招待会，并向公众开放. Retirement party expenditures should be reasonable.
   
   
3. Holiday celebrations at the University, Division, college/school, or library level only.
   
   
4. 非大学客人和大学员工出席的校外活动（包括在私人家中或餐厅）, if the event expenditures:

• Advance a strategic goal of the University,
  
  
• Conform to University policies regarding alcohol purchase,
  
  
• Are judged to be a prudent use of University resources.

在非大学客人出席的商务会议上提供食物被认为是“招待”,，并由 OU美联社&P #208 业务 Meals 和 Hosting Expense 和 OU美联社&P #400 Alcoholic Beverages.

In all cases when University funds are used for any entertainment activity, 付款文档必须包括事件的业务基本原理的陈述, a list of attendees or type of attendees 和 original receipts. When possible, such activities should be paid for with non-general funds.

11.  Food Preparation Appliances: 办公室咖啡机, 在校园内个人消费食品和饮料的冰箱和其他电器不得使用学校的资金购买，除非是与非大学的客人经常打交道或学生在指定的学习区域使用.

12.  Floral 和 礼物礼物: 雇员或近亲属的死亡和雇员退休可能适合作为合法的商业礼品费用. 大学的行政官员必须批准任何大学用于员工礼物的支出. To prevent duplication of effort, follow OU美联社&P #455 Death of 教师, Staff 和 Retiree 和 Floral Tributes 花的贡品.

13.  个人车辆: 当使用私人车辆时，为商业用途支付的里程费率是唯一允许报销的费用. 另请参阅 OU美联社&p# 1200旅行.  The University will not reimburse Employees for personal insurance, 汽油, 损失, damage or any other cost associated with personal vehicles.

14.  Personal Services 和 Goods: 印有大学及学系标志的衬衫除外，以供穿著上班, items or services of a personal nature are never reimbursable. Such items 和 services include but are not limited to in-room movie rentals, 健身俱乐部会费, life insurance (other than as an official employee benefit), 洗衣, dry cleaning or other wardrobe maintenance (unless contractually obligated), 等.

15.  Awards 和 Gift Recognition: 行政主管可向工作出色的员工和学生颁发非现金奖励，以示感谢, prizes or gifts valued under $75 (e.g.，俄勒冈大学运动衫). Cash, gift cards 和 gift certificates to employees are not allowed.

学生学业成绩的金钱奖励可能是允许的，但必须向财政援助办公室报告.

16.  Firearms 和 Weapons: With the exception of official OU警务处 activity, payments for the purchase, 维护或使用枪支或其他类型的武器不被视为合法的大学业务费用, even if the stated purpose is educational.

17.  Alcoholic Beverages, Drugs, Narcotics: Drugs 和 narcotics are never considered legitimate University business expenditures, except in the case of the University Health Center 和 体育运动 Department, 只有当他们使用符合任何和所有适用的大学政策和法律的适当采购和管理方法时，他们才能购买药物和药品类别的物品. If drugs or narcotics are required for a research project, 必须事先得到负责研究的副教务长的批准，并且必须使用符合任何和所有适用的大学政策和法律的适当采购和管理方法. The purchase of alcoholic beverages is covered in OU美联社&P #400 Alcoholic Beverages.

18.  Personal Living Costs: With the exception of the University President, personal living costs are never considered legitimate University expenses. This restriction includes rent, 抵押贷款, insurance 和 utility payments; 和 residence services such as those provided by maids, 厨师或园丁. 另请参阅 OU美联社&P #257搬家费用. 本政策并不限制宿舍助理或宿舍主任的住宿.

19.  Subscriptions, Professional Memberships 和 Licenses: Subscriptions to professional magazines, 只有当期刊和在线服务以大学的名义和/或与学校的使命有明确的关系时，才可能被视为合法的商业开支. 另请参阅 OU美联社&展品3. 专业会员费和执照费以及与专业组织或贸易组织保持联系的其他费用可以以雇员的名义支付，并由大学资金支付，如果这些支出与工作人员履行职责和责任明显相关.

20.  Personal Costs of Education: 员工可以攻读作为员工福利计划一部分的学位和证书. To determine if such pursuits can be reimbursed, contact University Human 资源.

Job related training 和 development are legitimate business expenditures. 如果维持或获得专业证书的费用与员工履行职责明显相关，则可视为业务费用. 此类支出可由员工所在部门自行决定，并由其承担费用.

21.  有害物质: Purchase of hazardous materials is restricted, is defined by OU美联社&P #620 Environmental Health 和 Fire Safety.

22.  Personal Office 和 Ornamental Items: 大学资金不得用于购买个人办公用品，如绣有字母的物品.

Modest purchases of pictures, paintings, planters, 等. to decorate public spaces of the University may be legitimate business expenditures. Such purchases are not allowable for personal offices or cubicles.

23.  Framing, Plaques 和 Certificates: 框架的成本, 当与员工或学生的表现认可有关时，牌匾和证书是一项合法的大学费用. 挂在公立大学空间的照片也可以由大学自费装裱. Employees may not use University funds to frame pictures 和 awards personally received.

24.  Video 和 Audio Equipment: 一些办公室在日常工作中使用声音和视频设备来执行大学的使命. 在这种情况下，购买和维护这些物品被认为是合法的业务费用. The purchase of entertainment devices for personal use is not allowed.

25.  机会游戏： 参加任何出于个人目的的机会游戏的成本绝不是允许的商业支出. 各院系可按下列规定，为大学业务筹款而举办若干机会游戏 OU美联社&P #435 Games of Chance Procedures.

26.  移动费用: 个人搬家费用仅允许用于特定员工组的选定成员，其批准在 OU美联社&P #257搬家费用.

27.  Physical Facility Changes: Modifications to physical work spaces, facilities or grounds must be approved by, coordinated with the Finance 和 Administration Division, through the Associate Vice President for Facilities. 另请参阅 OU美联社&P #310 Building Alterations, Renovations,/or Modifications 和 OU美联社&p# 320校园标志.

28.  Office Equipment 和 Supplies Use: Personal use of a University telephone, 传真, stationery 和 supplies, personal computers 和 any other device, supply or service purchased with University funds is not allowable. Supervisors should exercise reason in administering this policy.

29.  租赁/Rental of Real Property: 租赁或出租不位于公开大学财产的不动产是允许的，用于与大学业务相关的目的, but must first be approved by an Executive Officer.  如果租赁期限超过一年或租赁价值超过12美元，则此类租赁或租金也必须事先得到韦德体育app官网董事会的批准,000.  看到 related 董事会的政策, 处理, 收购, 租赁, 及1986年12月11日的其他不动产权益转让（可向法律事务处查询）及 OU美联社&p# 1000采购 Policy. 

30.  Conflicts of Interest: 潜在利益冲突的披露应以书面形式提交总统批准. 看到 OU美联社&P #406 Conflict of Interest Policy.

31.  软件: 看到 OU美联社&P #870 Software Regulations, # 1000采购, #1020 Purchasing Card Procedures.

RELATED POLICIES AND FORMS:

OU美联社&P #208 业务 Meals 和 Hosting Expense

OU美联社&P #257搬家费用

OU美联社&备用金

OU美联社&P #310 Building Alterations, Renovations,/or Modifications

OU美联社&p# 320校园标志

OU美联社&P #400 Alcoholic Beverages

OU美联社&P #406 Conflict of Interest Policy

OU美联社&P #435 Games of Chance Procedures

OU美联社&P #455 Death of 教师, Staff 和 Retiree 和 Floral Tributes

OU美联社&P #620 Environmental Health 和 Fire Safety

OU美联社&P #870 Software Regulations

OU美联社&p# 1000采购 Policy

OU美联社&P #1020 Purchasing Card Procedures

OU美联社&p# 1200旅行

董事会的政策, 处理, 收购, 租赁, 1986年12月11日的不动产权益和其他转让-法律事务办公室可提供此政策

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