STATE GENERAL

UNIVERSITY-CONTROLLED

FOUNDATION

 

 

FUND

STATE SPECIAL FUNDS

FUNDS

 

 

General

Reimbursed

Special

IRA

Continuing

Dorm Rev

Parking

Lottery Educ

Research Fndn

 

 

Fund

Activities

Trust

Trust

Education

Funds

Funds

Funds

or

TYPE OF EXPENSE*

(1-xxxxx)

(1-17xxx)

(7-xxxxx)

(7-42 - 7-43999)

(4-1x - 4-2x )

(4-4x - 4-8x)

(6-61)

(6-8x)

University Fndn

Food (Meals/Refreshments) and

 

 

 

 

 

 

 

 

 

Non-Alcoholic Beverages for:

 

 

 

 

 

 

 

 

 

 

a) Events attended by University employees

 

 

 

 

 

 

 

 

 

 

only:

 

 

 

 

 

 

 

 

 

 

wBusiness meetings and conferences

No

No

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

wRetreats/team-building events

No

No

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

wReceptions/meal events for benefit of employee

No

No

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

morale, length of service recognition or

 

 

 

 

 

 

 

 

 

 

retirement presentations

 

 

 

 

 

 

 

 

 

 

b) Events hosted by the University and

 

 

 

 

 

 

 

 

 

 

attended by official University guests:

 

 

 

 

 

 

 

 

 

 

wBusiness meetings and conferences

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

wInterviewee & Employee Recruitment Meals/Mtgs

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

wProfessional development workshops/seminars

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

wReceptions for guests lecturers, performing

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

artists, etc.

 

 

 

 

 

 

 

 

 

 

wFund-raising/donor events and meetings

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

c) Events promoting University to public,

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

e.g. , recruitment events, tours

 

d) Events/meetings of student academic

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

 

organizations and groups, e.g.

 

commencement

Alcoholic Beverages

No

No

No

No

No

No

No

No

Yes3)

Gifts/Honoraria

No

No

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

Awards

 

No

No

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

Promotional Items (minor value)

Yes

Yes

No1)

Yes2)

Yes

Yes

Yes

Yes

Yes3)

Travel Expenses of Official Guests

Yes

Yes

No1)

Yes 2)

Yes

Yes

Yes

Yes

Yes3)

 

 

 

 

 

 

 

 

 

 

EXHIBIT A

*

ALL HOSPITALITY EXPENSES MUST:

 

 

 

 

 

 

 

 

 

be directly related to or associated with the active conduct of official university business serving a clear university business purpose

 

 

 

be consistent with the mission and fiduciary responsibilities of the university

 

 

 

 

 

 

 

be cost effective and in accordance with the best use of public or foundation project funds

 

 

 

 

 

 

be in conformance with IRS regulations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1)

No, unless specifically permitted within individual trust agreement

 

 

 

 

 

 

2)

Yes, if expense is allowable under IRA Board policy

 

 

 

 

 

 

 

3)

Yes, if allowed by funding agency