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Use Of Funds
Every expenditure must be prudent and directly benefit Auburn University. Documentation as to this benefit should be made available, regardless of the types of funds (e.g., gift, state, Auburn University Foundation) used to pay expenditures. In additional, only purchases for business purposes are allowed. Purchases of items for personal gain and/or the purchase of items expressly prohibited by the State (e.g., alcoholic beverages, gifts) are not allowed. Below are some expenditures which are frequently questioned and may require special attention. Please note that contract or grant restrictions may be more stringent than those imposed by the State and the
University. When spending contract or grant funds, it is the responsibility of the Principal Investigator to make sure that all expenditures are made in accordance with all restrictions.
Athletic Tickets
may be furnished using University funds only when there is a direct and specific benefit to Auburn University and may only be made from Foundation or Alumni funds.
If tickets are purchased for fund-raising purposes, charge them to the appropriate Development FOAP.
Vouchers for athletic tickets must be
personally
signed by the appropriate dean. The signature cannot be delegated.
Business Cards and Invitations to Business Functions may be made using University accounts. Business card designs must be approved by the Office of Communications and Marketing prior to ordering.
Chamber of Commerce Dues
may only be paid from Foundation or Alumni funds.
Coffee Break Supplies
are considered personal and may not be purchased with University funds. Supplies for business meetings may be purchased with University funds (with written support).
Development Costs
The Deans constituency accounts in each college and school, represented by unique Banner Organization codes, are established to ensure that costs incurred by Auburn University for development are appropriately accounted for by segregating those costs.
All development costs paid via Auburn University must be allowable under AU Spending Policies and be properly coded to the constituency account using Program code 4010, Constituency/Fund Raising expense. Examples of development costs allowable per AU Spending Policies include printing costs, TES, office supplies, phone, furnishings, postage, and professional services for fund raising, and such expenses. Those costs that cannot be charged to the Deans AU constituency accounts include alcohol, entertainment costs, and other costs not allowed by Auburn University policies. In addition, purchases over $2,500 made without first obtaining a Purchase Order when required by AU policy and purchases equal to or greater than the $7,500 bid threshold which have not been subject to bid may not be paid with the constituency account.
Allowable expenses incurred by AU for development should only be charged to the Deans constituency account and are not allowable expenses when charged to other Banner AU Fund-Organization combinations.
Donations
are generally not allowable. A Foundation FOAP may be used in special circumstances. Contact the AU Foundation for additional information.
Entertainment expenses:
In general, only retirement receptions may be paid from University FOAP. If University benefit criteria are met, such activities as Secretary's Day, seasonal social events, and birthday recognitions may be paid using Foundation funds.
First Aid Kits
for Departmental Offices may be charged to University funds.
Gifts, Cards, and Flowers: Only flowers that are used for decorative purposes at official University functions may be charged to University funds. Other flowers or cards must be purchased from Foundation or Alumni funds. Gifts must be charged to Foundation or Alumni funds.
Institutional Memberships
may be paid from any appropriate source of University funds (70650).
Individual Memberships
requires supervisor's approval may be paid from University funds in limited circumstances where there is a direct and documented benefit to the University (70655).
Non-University Course Fees, Examinations, and Professional Certifications
may be paid from any University funds at the discretion of the dean, director or department head if they are directly related to the job but not required to obtain the position. Provide documentation of their benefit to the University.
Sabbatical Expenses are allowable only when specifically associated with research which directly benefits Auburn University as authorized by the department head and is fully supported by written documentation.
Contract and Grant Restrictions
Restrictions imposed by a grantor or contractor may be more stringent than those imposed by the State and University. It is the responsibility of the Principal Investigator to make sure that all expenditures are made in accordance with State and University restrictions, as well as meeting all conditions imposed by the granting or contracting agency.
When differences exist between AU and contract/grant policies/provisions, the more restrictive of the policies prevails.
Purchases of Equipment
Consideration should be given to purchases of products and services that are: metrically-measured; conserve natural resources, protect the environment, and are energy efficient; and, where practical, may be obtained through small, minority and/or women-owned businesses. (OMB Circular A-110).
Avoid requesting items that are available from other departments or may be obtained through Surplus Property.
Questions concerning the appropriateness of any expenditure of University funds should be directed to Procurement and Payment Services (844-7771).
Return to Procurement and Payment Services Spending Policies
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Business Office · Ingram Hall
Auburn University · Alabama 36849 USA
334-844-5588
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