Accounts Payable Policies: Other Expenses
Apparel, Uniforms and Footwear. When clothing, uniforms, costumes and any other types of personal apparel or footwear are purchased with University funds, documentation must be prepared at the time of purchase and kept with the purchase documentation describing a reasonable justification for the purchase of those items with University funds. Such justification should clearly show that the use of the apparel items was mandatory in the course of the University sponsored program or event and that the purchases were primarily program-related.
Award Supplies. Invoices submitted for purchases of awards/award supplies must be accompanied by the name of the recipient(s), and the title of the approved award program. (See also Employee Expenses: Awards and Student Awards.)
Gift Cards and Certificates. The IRS has determined that gift cards and certificates are "cash equivalents", and are tax reportable to the recipient. The purchase of gift certificates with University funds is prohibited by UNK because there is no systematic means in the University's financial system for tracking the issuance of gift certfiicates for tax reporting purposes.
Candidate (Job Applicant) Expenses.
Reimbursement Limits. Up to three applicants per position may be reimbursed for travel, meals and lodging
Expenses of Companions. Generally, the University does not allow reimbursement for expenses for the spouse (companion) or family members accompanying the applicant.
Meal Limits. Meals may only be reimbursed if the applicant must be accommodated overnight to facilitate the interview. (See also Hosting University Guests.)
Direct Billing Encouraged. The University encourages the department making arrangements for the upcoming interview (rather than the applicant) to make the reservations for commercial travel and lodging prior to the applicant's visit and to request that the bills be forwarded directly to the University for payment. This should ensure efficiency and cost effectiveness of those arrangements.
GL Coding. All expenses should be coded to Job Applicant Expense regardless of whether payment is to the applicant or to a vendor that provided services on behalf of the applicant.
Documentation. Documentation accompanying payment claims for reimbursement to the applicant must include original receipts, the applicant's name and the position for which he/she interviewed. The documentation must be attached to a completed Non-Employee Service and Expense Reimbursement Agreement.
Entertainment Expenses.
Lease/Rental Expenses. (See also Space Rental below.)
Personal Expenses. State of Nebraska and UNK policy prohibits the use of state funds for the purchase of goods or services that would be classified as "personal" in nature because such purchases do not represent a legal claim to the State for goods or services provided in the normal course of business. Examples of purchases that would be considered "personal" in nature are purchases for employees or other individuals or entities such as flowers, appreciation gifts, greeting cards, refreshments which are not being provided as a part of an established award program approved by the Department of Administrative Services or for which a legitimate business purpose cannot be established. Foundation funds are recommended as an alternative funding source for these types of purchases. See also Business Purpose.
Religious Activity Expenses. The Constitution of the United States and the Constitution of the State of Nebraska require that the University of Nebraska refrain from activities which either inhibit or promote any particular religion or sect. [Board of Regents policy RP-6.4.2] Accordingly, no University funds may be used for expenses incurred for religious activities.
Repairs/Maintenance Expenses. When processing a repair bill, the invoice will need to be perused to determine what portion of the amount being billed is for labor, and what portion is actually for the purchase of supplies used in the repair process. This distinction must be made for tax reporting purposes.
Labor - The labor (or repair) portion must be coded to a "repairs and maintenance" account - 525XXX/527XXX or "contractual labor" account 526XXX.
Supplies - The supplies portion of the bill will need to be coded separately to a "supplies" account 53XXXX.
Freight - If the bill also contains a charge for freight, please include the freight with the cost of the supplies portion of the bill coded to a 53XXXX account.
No Distinction Between Supplies and Labor - Only when there is no clear distinction between supplies and labor on the invoice, can the entire amount of the bill be coded to a "repairs & maintenance" 525XXX/527XXX or "contractual labor" 526XXX account.
University Sponsored Conferences/Functions.
Faculty/Staff Training, Planning and Development Retreats
Food Expense
Supplies and Other Expenses - Purchases for goods and services required to host and University sponsored function should be coded using "item" orientation, e.g. handouts or pamphlets should be coded to Publications and Printing expense.
Space Rental - Any payments for space rented off campus or out of town for occasional University sponsored events should be coded to general ledger account 524201.