University Policies
File code: ADM.DEPTEXP.POL
Approval Date: 03/29/2010
Revised Date: 09/28/2010
Approved By: President
Policy on Business/Departmental Expenses
- Meals and Refreshments
Reasonable expenses for meals or refreshments are allowable from University funds. University funds are defined as all University accounts with the exception of Foundation accounts (accounts that begin with an 8) and agency accounts (accounts that begin with a 9). Meals or refreshments reimbursed or purchased from Foundation funds must adhere to the Foundation policy which may be obtained by contacting the Foundation and Development Office at 298-1861.
All requests for the reimbursement or purchase of meals or refreshments must list the business purpose of the function, must include a summarized list of attendees (ex. Four visiting dignitaries from China and two faculty members), and must be in accordance with the purpose of the account.
The reimbursement or purchase of alcoholic beverages is not allowable from University funds.
The reimbursement or purchase of meals or refreshments for family members of University employees is not permissible from University funds unless the family member is also an employee of the University and has a business purpose for participating in the meal as a University representative.
Meals or refreshments purchased for events such as retirement parties, going away parties, holiday gatherings, or birthday parties are not allowable from University funds.
Meals or refreshments purchased from social fund accounts are allowable provided the respective hall government has approved the purchase.
Meals/refreshments to be consumed in the University Union must be purchased from the current University Food Service provider.
- Refreshments, Beverages, and Related Costs
Light refreshments such as coffee, rolls, soft drinks, and water are permissible when the refreshments are for parent visitations, orientation sessions, or receptions for a performer, speaker, or visiting dignitary.
Expenditures for refreshments or beverages for purposes other than those listed above require the prior approval of the President (or designee) or the respective vice president (or designee).
- Meals
The reimbursement or purchase of meals including reasonable tips is allowable from University funds using the guidelines below.
- Meals with Guests or Candidates
- Guests
Business meals involving University personnel and non-University individuals are permissible. Reasonable faculty and/or staff involvement in such meals is permissible.
- Candidates
Same as "guests" above however no more than four University employees may take an internal or external candidate and candidate’s family member(s) to breakfast, lunch, or dinner.
Exceptions regarding the number of employees in attendance may be made with the approval of the President (or designee), the respective vice president (or designee), or the respective dean (or designee).
- Guests
- Meals for Conference Participants
Meals reimbursed or purchased for conferences hosted by the University are permissible since registration fees are generally collected. These meals or refreshments should be reimbursed or purchased from the account in which the registration fees were deposited.
- Meals Involving University Employees Only
University funds cannot be used to purchase meals where only University employees are in attendance. Exceptions can be made with the prior approval of the dean (if applicable) and the respective vice president or president. The only exception that will be considered by deans, vice presidents, or the president are those for meals which the employee is expected to attend as part of his/her university employment.
- Meals for Students and Live-In Staff
The purchase or reimbursement of meals is permissible for student orientation, student recruitment, or when students are being trained for employment. Reasonable faculty and staff involvement in such meals is permissible. The reimbursement or purchase of meals for staff from University funds is permissible when part of a compensation plan where live-in conditions are required. The taxability of meals for live-in employees shall be determined on a case-by-case basis.
- Meals Associated with Registration Fees or Tickets
The reimbursement or payment of meals for employees is permissible if the meal is part of the conference but is not covered by the registration fee. Should such payments be made, the per meal amount shall be deducted from the employee's per diem allowance.
- Miscellaneous
The reimbursement or payment of meals for events such as Founders Day, the Civil Service luncheon or scholarship banquets are not allowable from University funds.
The purchase of meals for business purposes other than those listed above requires the prior approval of the President (or designee) or the respective vice president (or designee). This section of the policy is to be applied only when the purpose of the meal is not defined above.
- Meals with Guests or Candidates
- Refreshments, Beverages, and Related Costs
- Costs Incurred by Candidates
Reasonable expenses incurred by candidates while interviewing with the University are allowable from University funds. The reimbursement or purchase of alcohol by a candidate is not considered a reasonable expense. University funds are defined as all University accounts with the exception of Foundation accounts (accounts that begin with an 8) and agency accounts (accounts that begin with a 9).
- Transportation Expenses
The candidate's reasonable transportation expenses are reimbursable with adequate documentation (receipts). If a personal auto is used, the reimbursement rate will be at the current IRS standard mileage rate for employee business travel. It is permissible to charge a candidate’s public transportation directly to the University.
- Lodging Expenses
A candidate's reasonable lodging expenses are reimbursable. The candidate must submit a hotel/motel invoice for reimbursement. It is permissible to charge a candidate's lodging directly to the University (room and tax only).
- Meal Expenses
Meal expenses of a candidate are reimbursable. The candidate can be reimbursed for meals with adequate documentation (receipts) or the candidate can be given a per diem allowance. The per diem allowance can be given up to a maximum of one and one-half the in-state travel meal allowance set by the Higher Education Travel Control Board. A lesser per diem rate may be established by the respective fiscal agent. NOTE: If per diem is to be paid, departure and return dates and times must be specified. More Information
- Transportation Expenses
- Miscellaneous Expenses
Expenses for the spouse of a candidate may be paid with prior approval by the President (or designee) or the respective vice president (or designee). Such reimbursements are limited by the same guidelines as the candidate's reimbursement listed in A. B. and C. above.
Interview travel expenses listed in A. B. and C. above are not permitted for local candidates (candidates located within the headquarter city) or current employees (current employees located within the headquarter city). Employees away from official headquarters on business are reimbursed as determined by Travel Regulations.
Moving expenses are covered separately by the moving expense policy.
- Wearing Apparel
In general, the purchase of wearing apparel (t-shirts, sweatshirts, etc…) is permissible from University funds unless purchased for employees. University funds are defined as all University accounts with the exception of Foundation accounts (accounts that begin with an 8) and agency accounts (accounts that begin with a 9).
- Wearing Apparel Purchased for Resale
The purchase of wearing apparel is allowable from University funds when the items are to be resold. Please note that sales tax must be collected and the funds deposited into a taxable income subcode when wearing apparel is resold. Wearing apparel that is resold may not be purchased from appropriated funds (accounts that begin with a 1 or 2).
- Wearing Apparel Purchased for Students
The purchase of wearing apparel for students is permissible. The purchase of student athletic uniforms is also permissible.
- Wearing Apparel Purchased for Employees
University funds cannot be used to purchase wearing apparel for employees. However, uniforms purchased for Public Safety officers are permissible.
- Wearing Apparel Purchased as Prizes, Promotional Items, or Gifts
Wearing apparel purchased as prizes, promotional items, or gifts is covered separately by the Policy on Gifts, Contributions, Prizes, Promotional Items, and Raffles www.wiu.edu/policies/gifts.php
- Miscellaneous
The purchase of wearing apparel for purposes other than those listed above requires the prior approval of the President (or designee) or the respective vice president (or designee). This section of the policy is to be applied only when the purpose of the purchase is not defined above.
- Wearing Apparel Purchased for Resale
- Dues, Memberships, and Licenses
The reimbursement or payment of dues, memberships, and licenses is allowable from University funds within the following guidelines. University funds are defined as all University accounts with the exception of Foundation accounts (accounts that begin with an 8) and agency accounts (accounts that begin with a 9).
- Institutional dues, memberships, and licenses
The purchase of institutional dues, memberships, or licenses is permissible from University funds.
- Personal dues, memberships, or licenses
Payments for personal memberships, personal dues, or personal licenses are ordinarily not permissible from University funds. However, exceptions can be made with the approval of the respective dean, the respective vice president or the President. In order for an exception to be granted, the business purpose must be stated. Memberships, dues, or licenses are to be for the current year only, multiple year memberships, dues, or licenses will not be paid. Any substantive materials must become the property of ´ºÓêÖ±²¥ Illinois University.
- Licenses and certifications required for employment
The purchase and maintenance of licenses and certifications required for employment are not allowable from University funds.
Exception: If the University requires an individual to possess a specialized certificate or license that was not required to obtain employment, the costs incurred may be reimbursed by the University. Prior approval by the President (or designee) or respective vice president (or designee) is required.
- Institutional dues, memberships, and licenses
- Registration fees and tickets
In general, the reimbursement or payment of registration fees or tickets for employee participation in conferences is permissible from University funds. University funds are defined as all University accounts with the exception of Foundation accounts (accounts that begin with an 8) and agency accounts (accounts that begin with a 9). Special events associated with a conference (such as golf outings, tours of conference locations, etc) are not permissible from University funds if there is a cost above and beyond the registration fee for such an activity.
- Registration Fees and Tickets Purchased for Family members of University Employees
The reimbursement or payment of registration fees for family members of an employee is not allowable from University funds unless the family member is also a University employee and has a business purpose for attending the conference as a University representative.
- Meals Associated with Registration Fees or Tickets
The reimbursement or payment of meals for employees is permissible if the meal is part of the conference but is not covered by the registration fee. Should such payments be made, the per meal amount shall be deducted from the employee's per diem allowance.
- Registration Fees and Tickets Purchased for Family members of University Employees
- Decorations and Floral Arrangements
The reimbursement or purchase of decorations or floral arrangements is permissible from University funds using the guidelines below. University funds are defined as all University accounts with the exception of Foundation accounts (accounts that begin with an 8) and agency accounts (accounts that begin with a 9).
- Events Open to the Public or Special University Occasions
Decorations and floral arrangements are permissible for events open to the public or special University occasions. Examples of special University occasions are Founders Day, Graduation, or other events as defined by the President or the vice presidents.
- Decorations and Floral Arrangements for Individuals
Decorations and floral arrangements for individuals cannot be purchased or reimbursed from University funds with the exception of purchases from social fund accounts. The purchase of decorations and floral arrangements from social fund accounts is permissible provided the respective hall government has approved the purchase.
- Events Open to the Public or Special University Occasions
- Gifts, Awards, Plaques, Promotional Items, Prizes, Contributions, Raffles
Please see the Gift policy www.wiu.edu/policies/gifts.php
- Wall Hangings, Lamps, Refrigerators, Coffee Makers, Fans, Heaters, Air Purifiers, Microwave Ovens, etc…
The above items may be purchased for University purposes from University funds and become University property. Additional approvals or restrictions may apply. See the Purchasing Office section of the Administrative Procedures Handbook to ascertain if additional approval is needed at /administrative_procedures_handbook/purchasing.php#purchasingapprovals
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