Expenditure Guidelines

The Provost, Vice Presidents, and Deans are responsible for assuring that within their administrative units or colleges/schools:

1. all proposed expenditures are consistent with all university policies and federal and state regulations.

2. funds are in the budgets of their units or colleges/schools to support a proposed expenditure.

3. all expenditure documents are intiated by one individual and approved by a second authorized individual as defined and documented in each unit or college/school.  It is expected that the approval will be provided by the initiator's supervisor or by the college/unit's business manager or their designee.

4. all personal reimbursements have been approved by the supervisor of the employee seeking reimbursement.

5. all expenditures follow appropriate university policies, regardless of the source of funds, unless specifically exempted as a requirement by an external agency, grantee, or donor.

6. as required by OMB publication 2 CFR 200, to the extent practicable, purchases using Federal award funds and not exceeding $3,000.00 must be distributed equitably among qualified suppliers.

7. the business purpose of every expenditure is appropriately documented on the invoice or payment request

8. itemized receipts are included to document all expenditures.

All requests for personal reimbursement must be made within 90 days of the date the expenditure was incurred.  All exceptions require the approval of the Provost or appropriate Vice President and may, pursuant to IRS regulations, become taxable income to the employee.

All transactions are subject to appropriate review by the Wright State University Department of University Audit and Consulting Services in order to test for compliance with university policies and procedures, state, federal, and local laws and regulations and constraints imposed by agencies and donors.  Violations of the expenditure guidelines can result in revocation of purchasing privileges and/or other disciplinary measures.

Additional guidelines for student organizations are specified in the Student Handbook as administered by the Office of Student Activities.

• As a general rule, purchases of alcoholic beverages should not be charged to university funds.  However, in certain circumstances, alcohol purchases for business related purposes (i.e., business meals or university events) may be justified.  If a sponsor or donor provides funding to the university, with the clear intention of underwriting or allowing the cost of alcohol or entertainment, then the expense is permitted. Similarly, if the base price of a ticket for a conference or other event includes alcohol or entertainment, then the expense also is permissible.

• Alcohol purchases must be charged to a Wright State University Foundation fund or Event Services fund and must have the approval of the Provost, appropriate Vice President, Vice Provost, Dean, or Director.  As with all expenditures from Foundation funds, these expenses must have the approval of the Foundation accounting office.  The approvals also certify that the fund used is a fund that has been designated as discretionary by the donor. Foundation funds come from gifts that have been donated to a college/school or administrative unit within the university, generally with a broad restriction that the funds be used to benefit that particular unit. Alcohol may also be charged to an agency fund with the approval of the appropriate fiduciary manager of the fund.

The Board of Trustees must approve all contracts, agreements, and expenditures that total $500,000 or more in a fiscal year by a single unit (defined as a level 5 organization) to a single vendor with a preliminary approval first by the Finance and Audit Committee of the Board.  The single expenditure to a vendor that causes the cumulative expenditures to that vendor to exceed $500,000 must be approved before a purchase order is issued or a contract is signed. Finance and Audit Committee meetings generally are conducted in September, November, January, March, and May.  Adequate time must be allowed for an item to be placed on the agenda [refer to University Policy 9320 (Purchasing from External Vendors)].

In the normal course of events, university employees are expected to pay for their own meals and refreshments and to bear the cost of entertaining.  However, there are occasions when university purposes are served through these activities.  In such cases, as defined below, it is appropriate to use university funds to pay for such expenditures.  However, such expenditures ought to be managed carefully to minimize the cost to the university.  This principle suggests that such expenditures ought to be infrequent, modest in cost, and with a clear business purpose.  Preference should be given to using campus facilities rather than restaurants and to using Dining Services or the Nutter Center's food contractor (whose revenues help fund university overhead) rather than external caterers.  Normally, the required business purpose implies a specific agenda.  At times, the purpose may be employee morale.  In such cases, the invited participants ought to include the full range of classified and unclassified staff in the unit. Further guidance on expenditures for morale purposes is found below in 5301.4(b)(3).

The university will pay for properly documented business meal expenses that are incurred at university or non-university functions.  While tips for business meals are allowed, tips must be reasonable and are not to exceed approximately 15 percent and in no case shall exceed 20 percent.  Alcohol purchases may be reimbursed in accordance with the alcohol policy (refer to section 9130.2).

1. Off Campus Business Meals

   1. The university may pay or reimburse the cost of properly documented meals if the primary purpose is a business discussion.  Business meals must involve participation by at least one non-university employee.  University students may be considered a non-university employee if the Provost or appropriate Vice President signs denoting agreement with the stated business purpose.  Expenses may be incurred only for those individuals whose presence is necessary to the business discussion.  University funds shall not be used to pay for off campus meals involving university employees exclusively unless there is a compelling university interest approved by the Provost.

   2. Except for meals pertaining to recruiting, inclusion of spouses will require written justification stating the business purpose and approval by the Provost or appropriate Vice President.  Expenditure policies pertaining to recruiting are found in paragraph 5301.15, below.

   3. An itemized receipt is required.  Internal Revenue Service rules on substantiation of business expenses require documentation of the time, date, place, business purpose, and attendees at the meal.  Employees should note that the documentation requirements apply to all on-campus and off-campus business meals, regardless of the payment method.  Accordingly, all meals charged to departmental accounts require documentation. No reimbursement will be made with only a summary receipt.

   4. The university will deny reimbursement for meal expenses that lack documentation or a clear business purpose.  Gatherings that are primarily social in nature do not qualify for payment or reimbursement as business meals. However, occasional meals provided as part of a university function may be permitted refer to paragraph 5301.4(b).

   5. Each quarter, the Vice President for Business and Operations shall prepare a report of expenditures at local restaurants for use by the Provost in determining compliance with these policies.

2. Meals, Food and Refreshments on Campus

   1. Both university and Wright State Foundation funds may be used to provide food/refreshments at a seminar, retreat, workshop, orientation, or other university function.  Documentation for these expenditures should include a brief description of the business purpose of the gathering.  When food service is used, care should be taken to keep the price of food/refreshments consistent with the purpose of the event.

   2. At the discretion of the responsible Dean or Director, food/refreshments may be provided at meetings of university employees on an infrequent basis.  For example, it may be appropriate to provide food at a “working” breakfast, lunch, or dinner, particularly when employees are giving up personal time to conduct university business.  However, a formal business discussion must be the primary purpose for the gathering and documented with the receipt.

   3. Food or refreshments may also be purchased for gatherings of university employees whose purpose is employee morale.  Periodic college-wide or division-wide gatherings, retirement receptions, and employee recognition ceremonies are examples for such gatherings.  Care should be taken to minimize the cost and frequency of such functions.  Expenditures on such gatherings and rare exceptions to the on campus requirement must be approved in advance by the Provost.

   4. The University contracts with firms to provide dining services on the main campus and at the Nutter Center.  The services of the contractor should normally be utilized for meals, catering, and special events when held in any facility on the Dayton campus.  The following exceptions apply to this requirement:

      1. Food and non-alcoholic beverages may be brought to departmental offices for private events such as birthday, promotion, and retirement parties.  Due to state of Ohio and Greene County health policies and university liability concerns, employees may not provide food for any event that involves persons outside the immediate department or division.

      2. University sanctioned organizations may sell cookies, cakes, popcorn, and other similar food items when in accordance with Greene County health policies.

      3. University organizations may reserve outdoor space and provide food/refreshments for special outdoor events that are open to all students, such as April Craze, in accordance with Greene County health policies.

      4. Additional exceptions may be approved by the Vice President for Business and Operations.  To request the use of an external caterer/food vendor, the host organization must submit a completed Catering Request Waiver Form with any additionally requested documents to Student Union Administrative Office. http://www.wright.edu/student-union/about/forms-and-downloads

   5. The Wright State University Foundation is exempt from using the food service contractors for Foundation functions.

   6. When meals are served, university representation should be limited to those persons necessary to the event.

   7. In order to utilize an external catering vendor or food provider, the sponsoring organization must adhere to the following provisions in advance of making contact with the proposed vendor/caterer.

      1. A standard university catering contract must be issued by the Office of the Student Union and Event Services (SUES), for all events that will be attended by non-university personnel.  All catered events with an expected attendance in excess of 20 people will also be required to use the standard university catering contract.  A catering contract will ensure that all external catering vendors comply with university policies, provide a positive experience to event attendees, and represent the university in a professional manner.  Full service use of SUES is not required, but minimal interaction with SUES is necessary due to special staging and food preparation arrangements and requirements.  A copy of this contract must accompany any request for payment.

      2. For the reasons listed in the above paragraph, SUES will assist the responsible organization in obtaining an external catering vendor by providing a list of vendors to the requesting department.

         1. All external catering vendors will be evaluated, as well as the main campus food service contractor.  The results of the evaluation can be made available to anyone wishing to review them prior to selecting a catering vendor.

         2. Additions to the SUES list of external catering vendors may be made for reasons that include but are not limited to events requiring ethnic or specialty foods or the lack of availability of existing approved external catering vendors.  Lack of availability also applies to the main campus food service contractor.

      3. A function utilizing an external catering vendor may be held at any Wright State University campus location that is designated for food/beverage events.  A listing of those locations is available through SUES.

      4. All external catering vendors must adhere to the following guidelines:

         1. There will be no access to Wright State University kitchens or food preparation areas used by the main campus food service contractor.  Special staging areas for an event catered by an external vendor will be coordinated by SUES.

         2. All table decorations, dishes, utensils, serving pieces, warming and heating trays, and other catering accessories and equipment must be provided by the external caterer.

         3. Clean up of the event area must be completed before the external catering vendor leaves the premises.

         4. When alcohol is to be served, it will be provided through the main campus food service contractor, according to existing state of Ohio alcohol consumption policies and licensing regulations [refer to University Policy 9610 (alcohol consumption on university property)].

   8. When possible, meals should be served in the Student Union in order to avoid setup charges.

   9. Requests for additional information about food service for university functions should be directed to the Executive Director of Business Services.

3. Food Service at Non-university Functions

   University funds may be used to pay for registration fees for conferences, seminars, or other meetings that provide meals and/or refreshments during the program. However, if a non-overnight program specifies that a meal is "on your own," the university will not pay for the meal or reimburse the employee. Meals with non-university employees may be reimbursable as business meals if the primary purpose of the gathering is a business discussion.  The business purpose must be documented and accompany the receipt for reimbursement or inclusion with procurement card.

Renting, purchasing or cleaning caps and gowns is a personal expense and cannot be charged to state, foundation, or any other university funds except under the following circumstances:

1. Academic regalia may be provided at no charge to speakers, honored guests and voluntary faculty who receive no compensation for their teaching services.

2. Academic regalia may be provided to students who voluntarily serve as Faculty and Ph.D. Marshals or invited musicians during the semiannual Commencement ceremonies, Freshman Convocation and other protocol events.

3. The cost of cleaning university-owned academic regalia may be paid with university funds to ensure the proper maintenance of the robes and hoods.

• In order to obtain the most favorable pricing and terms, and to comply with various legal requirements, all goods and services shall be acquired through the Purchasing department utilizing the WrightBuy e-procurement system. However, the Wright State University Procurement Card or Requisition should be used for any items costing $1,000 or less. Note: Refer to University Policy 9320 (Purchasing from External Vendors).

• From time to time, the Purchasing department is able to obtain favorable pricing for frequently purchased goods and services.  Examples include office supplies, computers, and temporary help. Information on such contracts is available on the Purchasing and WrightBuy websites.  Purchases of goods and services for which such contracts have been negotiated must be made from these contracts.

• The practice of multiple DPO's or multiple Procurement Card transactions (other than those defined as exceptions to the DPO limit in University Policy 9320.05 (a) to the same vendor, the sum total of which exceeds the $1,000 limit (pyramiding), is expressly prohibited. Violation of this policy can result in revocation of purchasing privileges.

• Use of a DPO or Procurement Card is subject to regulations as outlined in University Policies 9320 & 9340.

Expenditures for gifts, donations, or personal expenses are not permitted.  The prohibition of expenditures for gifts does not preclude the purchase and distribution of promotional items. Modest expenditures for recognition of students, friends of the university or meritorious service by or on the occasion of the retirement of employees may be made.  Expenditures in excess of $50 must be approved in advance by the Provost.  Examples of prohibited expenditures include purchases for flowers etc. (unless charged to Foundation fund) for births, deaths, and hospital stays; coffee and water purchased for employee consumption, microwave ovens and refrigerators (except in common areas set aside for such uses), radios, and television monitors.  The Provost, or appropriate Vice President may grant exceptions to this policy if they are presented evidence of clear business purpose.  A written justification stating the business purpose must be attached to the transaction documentation and signed by the Provost or appropriate Vice President.

Since a commitment to finance an acquisition entails a commitment against a future year budget, the Vice President of Business and Fiscal Affairs of the university must approve any installment purchase or capital lease.  A request to finance such an acquisition generally should be for at least $500,000 and include such information as purpose/use, technological obsolescence, useful life, funding source of debt payments, annual maintenance or other ongoing costs, and scrap value.  The requestor should contact the Office of the Bursar if such needs arise.

• The university may pay for individual professional memberships to organizations that do not offer institutional or corporate memberships, if the employees supervisor or the authorized signer for the employees department approves the membership.

• A request for payment of a membership that does not clearly indicate an institutional membership must meet the following guidelines:

  1. The membership is clearly in the best interest of the university.

  2. An institutional or corporate membership is not offered by the organization.

  3. The membership is linked to an official university title or responsibility (i.e., specific office, duty, function) rather than to the person holding the title or having the responsibility.

  4. Publications (journals, newsletters, etc.) that are a benefit of a membership should be available, whenever possible, for use by the other employees in the unit.

• Reimbursement for expenses incurred on an employee’s personal credit card while he/she is conducting authorized university business can be claimed only when the expenses meet federal, state, and university guidelines.

• When an employee uses a personal credit card for travel expenses while he/she is on authorized university business, the expenditures must follow university regulations as defined in University Policy 9510  (Travel).

• Internal Revenue Service regulations require Wright State University to classify properly any individual providing personal services to the university as either an employee or an independent contractor.  The distinction between an employee and an independent contractor focuses primarily on the amount of control the university has the right to exert on the individual.  If the work arrangement permits the university to tell the individual where, when, and how to perform a job, then the individual is classified as an employee.  If the work arrangement exerts a relatively low degree of control, then the individual is classified as an independent contractor.  All individuals providing services to the university must be paid directly by the university.  If an employee pays another individual to provide services, the university will not reimburse the employee for those expenditures.

• The Department of Human Resources processes payments to employees of the university; withholds federal, state, and local taxes, retirement contributions, and other applicable withholdings; and, reports the payments on Form W-2.  The Accounts Payable department processes payments to independent contractors, generally withholds no taxes, and reports annual payments of $600 or more on Form 1099-Misc.  Additional information about tax compliance can be obtained in the Office of the Bursar. Final determination of classification resides with the bursar.

• Policy.  Petty cash funds may be established in certain departments at the discretion of the Assistant Vice President for Finance and University Controller for small or emergency authorized purchases or for making change for customers.  A petty cash fund should be utilized only when normal university purchasing procedures will not work.

• Definition.  Petty cash funds are small cash funds established for and controlled by various university functional areas to enable the reimbursement of small allowable, non-routine disbursements outside the established purchasing procedure.  Petty cash funds also may be required for making change for customers. Petty cash funds are not part of any bank balance and are not represented as a claim on cash.

• Prohibited Uses. The following list of prohibited uses is not meant to be all-inclusive.

  1. Unauthorized business expenses

  2. Loans

  3. Travel advances to employees

  4. Personal or third party check cashing

  5. Stipends (unless specifically authorized by the Office of the Controller)

  6. Meals related to overnight travel

  7. Transactions over $200 (splitting one transaction over $200 into two or more parts is specifically prohibited)

  The university is exempt from state sales tax [refer to University Policy 9310]. No reimbursement will be made for sales tax paid.

• Establishing a Petty Cash Fund

  1. A petty cash fund may be established by a request from the department head or by the Dean of a college.  A Banner Fund Request form can be picked up at the Office of the Controller or found on-line athttp://www.wright.edu/administration/finanserv/fund_form.htm.  The request should specify the general purpose of the fund, the amount of the fund, the source of funding, the physical location of the fund, how the fund will be secured during business and non-business hours, and the name and title of the fund custodian. Documentation stating why other purchasing procedures are not appropriate should be attached to the request.

  2. The actual cash distribution will be available one to two business days after approval, to allow for fund creation and funds transfer.  Cash may be picked up at the Office of the Bursar with the submission of a Petty Cash Voucher, indicating the petty cash fund number and the fund of cash previously approved, along with a copy of the Fund Request form verifying approval by the Controller's office.  The Office of the Bursar then will charge the appropriate petty cash fund and issue the cash.

  3. The size of the petty cash fund should be contingent on the nature of departmental needs, not to exceed $200, unless specifically approved by the Assistant Vice President for Finance and University Controller.

  4. Each petty cash fund should have a designated fund custodian.  The custodian is accountable for the petty cash until another person is officially designated as the new custodian or until the fund is closed.

  5. The Office of the Controller will send a copy of the Banner Fund Request form to the Director of University Audit and Consulting Services upon approval and establishment of a departmental petty cash fund.

• Maintaining a Petty Cash Fund

  1. A designated, responsible person other than the custodian must authorize all purchases.

  2. Petty cash may be used to reimburse authorized expenditures up to $200 per transaction.  No money should be disbursed from the petty cash fund to reimburse a person unless an original receipt is presented.  Receipts should include the amount of reimbursement, a description of the business purpose, goods or services purchased, and the date.

     The only exceptions are in cases of expenses incurred where no receipt is issued (e.g., parking meters, garage sales) and in the instance of a lost receipt. In those cases, a written note on how the funds were expended is required.  The person who made the expenditure and the department manager or designee tasked with approval must sign and date the note.

  3. The petty cash fund should be reconciled monthly to the WINGS Express Finance Reports by the fund custodian with signature and date of approval. The reconciliation documentation then should be reviewed by the department head or Dean or designee with signature and date of review.  At all times, the cash on hand, the receipts on hand, and the replenishments in transit should equal the authorized amount of the petty cash fund.  When balancing the fund, the following steps should be taken:

     1. Count the cash on hand.

     2. Total the receipts on hand.

     3. Add replenishments in transit.

     4. The total petty cash (cash on hand, receipts on hand, and replenishments in transit) should equal the total original balance of the fund.

     5. The difference is either a shortage or overage and should be made up or returned when the fund is replenished, after following the proper guidelines.

     6. Reconciliation example

        1. Cash on Hand	$ 25
        2. Receipts on Hand	$ 10
        3. Replenishments in Transit	$ 65
        4. Total Petty Cash	$100
        Less Original Fund Amount	($100)
        5. Shortage/Overage	$ 0

  4. The custodian should balance the fund prior to replenishment.  Replenishment should occur when the fund level is depleted to the extent requiring replenishment or at least once a month.  If replenishment is not required at least monthly, then the fund should be reduced to reflect the level of activity. To replenish a petty cash fund, the custodian should prepare a Petty Cash Voucher indicating the correct fund number and account for each expenditure, including any overage or shortage.  The custodian should attach receipts, memo documentation for any overage or shortage or lost receipts, and the original copy of the Petty Cash Voucher and submit all documents to the Office of the Bursar with the appropriate supervisory signatures (refer to section 9130.13 for guidelines).

  5. Petty cash funds are subject to unannounced physical counts or audit by the Office of University Audit and Consulting Services.  If it is determined that a petty cash fund is being misused or improperly reconciled, the fund may be closed.

• Responsibilities of the Custodian

  1. The appropriate department head or Dean or designee should appoint and supervise the petty cash custodian.  The supervisor should periodically inspect and count the cash in the petty cash fund (in the continual presence of the custodian) to ensure proper accountability.

  2. The custodian must keep all petty cash funds in a locked strong box within a locked desk or cabinet when the fund is not in use.  Access to cash funds must be restricted to the custodian only.

  3. A temporary custodian may be designated by the supervisor to assume custodial responsibilities in the absence of the custodian.  The temporary custodian will abide by the same standards and policies required of the custodian.

  4. The custodian must obtain supervisory approval before transferring responsibility to a new custodian.  Reconciliation of the fund at the time of a transfer is required.

  5. The custodian must track all shortages and/or overages of the fund.  A signed, dated memo should be written detailing a reason(s) for any variance.  The department head or designee should carefully review, initial, and date the memo and record the variance in a log.  The memo, along with other receipts, should be submitted for reimbursement when the fund needs replenishment. Management also should periodically review the log and recurring exceptions.  Significant shortages should be discussed with the Assistant Vice President for Finance and University Controller and the director of University Audit and Consulting Services.

  6. The custodian should report to the Office of the Controller the designation of a new custodian or any change in fund status.

  7. The custodian should ensure that petty cash funds are not co-mingled with other funds.

• Closing or Reducing the Petty Cash Fund

  With the availability of the university procurement card and the allowable expenditure limits of the DPO, a department's need for a petty cash account may disappear.  If a department discovers that the need for a petty cash fund has decreased or has been eliminated, the department head should notify the Office of the Controller and submit a Cash Remittance Voucher along with the cash to the Office of the Bursar.  The Office of the Bursar will prepare a cash receipt with an adjustment to the appropriate petty cash Banner Fund(s) to reduce or close the fund.

• The Office of the Bursar maintains a petty cash fund from which reimbursement can be made to university employees for miscellaneous purchases or for expenses incurred on the universitys behalf.

• Petty cash reimbursements are limited to $200 or less. Items in excess of $200 must be processed using the purchasing procedures outlined in University Policy 9320 (Purchasing from External Vendors).  The practice of processing several Petty Cash Vouchers to the same employee for reimbursement of expenses incurred for a single purpose, the total of which exceeds the $200 limit (pyramiding), is prohibited.

• Since the university is a tax-exempt entity, petty cash reimbursements will not be made for Ohio sales tax charged on the purchase of goods [refer to University Policy 9310 (Certificate of Exemption)].  Tax paid on meals and lodging while traveling on official university business is reimbursable, provided the total cost is within the allowable amount [travel reimbursement is detailed in University Policy 9510 (Travel)].

• A request for a petty cash reimbursement must be made on a Petty Cash Voucher and requires the signature of the initiator (the traveler or person who made the purchase and who is seeking reimbursement) and the appropriate supervisor or business manager of the person seeking reimbursement. An original receipt and/or invoice for each expenditure must be attached to the voucher. Small receipts should be taped to an 8.5" x 11" sheet of paper to avoid loss.

• When the basis for reimbursement is not self-evident, a justification or explanation must be provided on the Petty Cash Voucher.  The lack of an explanation may in itself be sufficient basis for rejection of the transaction.

• Expenses reimbursed through petty cash must meet every test applied to purchases and payments that follow the more formal processes contained in University Policy 9320. Accordingly, reimbursement for gifts, donations, or personal expenses is not permitted.

• The Petty Cash Voucher may not be used to pay any individual for personal services.

• Reimbursement for local travel mileage, including total miles, destination, and purpose of the travel, should be detailed in the description section of the Petty Cash Voucher or on the Monthly Local Travel Expense Log.

• Petty cash transactions will be processed at any open cashier window at the Office of the Bursar, E236 Student Union, between 8:30 am and 5:00 pm, Monday through Thursday, or between 8:30 am and 4:30 pm on Friday.

• Petty cash will be disbursed at the time a request is submitted in person.  In addition, a petty cash request will be prepared for disbursement upon receipt through campus mail for pickup at the convenience of the requesting department.  At the time of cash disbursement, the signature of the person picking up cash is required on the Petty Cash Voucher, verifying receipt of cash from the Office of the Bursar.  All Petty Cash Vouchers will be returned unpaid to originating departments when petty cash disbursement requests remain in the Bursar's office for more than 90 days.

• If the person who picked up the cash disbursement from the Office of the Bursar is someone other than the initiator, the initiator, upon receipt of the cash, must sign the Petty Cash Voucher (yellow copy) to verify receipt of cash and reimbursement of his/her expenses.  The initiating department must maintain the yellow copy signed by the initiator.

• No institutional contribution, either financial or for equipment or supplies, from university or Foundation funds, should be made to charitable or other non-profit organizations.  The university should not purchase tables or individual tickets for events sponsored by charitable or non-profit organizations.  Rather, a representative of the university should attend such functions at his/her own expense when he/she considers it important to do so.  Exceptions to this policy may be made for events held for the purpose of honoring or promoting the university or its faculty, staff, or students.  In addition, the President, Provost, or a Vice President may approve limited exceptions for the support of organizations deemed important to specific university interests.

• The university may place advertising in publications sponsored by philanthropic/non-profit organizations when such advertising is consistent with institutional purposes and provided for in annual advertising budget plans.

• The university should not provide free services (e.g., television production, media support) to charitable or other non-profit organizations. The President, Provost, or a Vice President, based upon a written request/justification, may authorize exceptions to this policy.

• The payment of recruiting expenditures may occur in one of the following ways:

  1. Reimbursement to university employees

  2. Reimbursement to the recruit

  3. Direct payments to vendors

• Recruiting expenses should be reasonable, prudent, and commensurate with the position being recruited.  Receipts are required for reimbursement of all recruiting expenses.  For meals, Internal Revenue Service rules require documentation of the time, date, place, business purpose, and attendees at a meal (refer to section 9130.4 for details).  Inclusion of spouses in any recruitment meal is appropriate if the spouse of the candidate is present. Otherwise, inclusion of spouses will require a written justification and approval of the appropriate Vice President or Provost. Alcohol may be reimbursed in accordance with the alcohol policy stated in section 9130.2.

• When a recruit accepts an offer of employment with the university, the guidelines on relocation expense reimbursements apply (refer to section 9130.16).

• Short-term travel visa costs for recruitment of employees for projects funded by Federal awards are allowable when such expenditures follow the guidelines found in OMB publication 2 CFR 200.463 (Recruiting costs).

• The payment of relocation expenses may occur in one of the following ways:

  1. Reimbursement to the relocated employee

  2. Direct payments to vendors

• Relocation expenditures should be reasonable, prudent, and commensurate with the position being filled.  Permitted expenditures include only the cost of relocating the employee, the employee’s family, and their household goods.  Mileage is to be reimbursed at the IRS rate for moving.  Receipts must be submitted with a reimbursement request. The Department of Human Resources processes all reimbursements made to employees.  The Purchasing and Accounts Payable departments process all payments made directly to vendors.  An offer of employment should indicate the maximum permissible amount for relocation expenses and a copy of the offer documenting the maximum permissible amount for relocation expenses should accompany all requests for reimbursement.

• Relocation expenses reimbursed using Federal award funds are subject to the guidelines found in OMB 2 CFR 200.464 (Relocation costs of employees) and must be consistent with university guidelines.

• The Purchasing department can provide additional information about contracts the university has with major national moving companies.

The Office of Research and Sponsored Programs must approve all expenditures of $5,000 and over paid from grant funds and the Wright State University Foundation must approve all expenditures charged to Foundation funds.  All expenditure documents under $5,000 on grant funds must contain the signature of the person initiating the document and the signature of at least one other person before being forwarded to the appropriate department for processing.  This requirement will ensure that no one person will have complete control over any transaction.  The person initiating the purchase should indicate the project purpose on the expenditure document, regardless of the amount.  In addition, all expenditures to fund numbers 880xxx and 882xxx first must have the approval of the Office of Planning, Engineering and Construction.

• The university, with appropriate authorization, may provide uniforms, laboratory coats, or any other job related clothing to personnel who must identify themselves as part of a service department, such as the Police Department, Physical Plant, the Center for Teaching and Learning, and Computing and Telecommunications Services (CaTS).

• The university provides appropriate protective clothing in environments where pathogens, contamination, or generally hazardous materials can be encountered.

• State (unrestricted) funds can be used to pay for cleaning and laundry services when items are owned by the university and are used in situations in which uniforms are required by the university.

An employee must reimburse his/her department for personal long distance calls if a personal calling card is not used. All personal calls made on a university provided cellular telephone must comply with Univeristy Policy 9530. Refer to University Policy 9510 (Travel) for reimbursement of phone calls while on travel status.