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Institutional funds cannot be expended for alcoholic beverages. The only time that alcohol can be paid for on university indexes are agency funds (9XXXXX) and 05XXXX Workshop funds. Alcoholic beverages may be served at banquets or other special group activities conducted as part of a workshop or by a self-supporting Auxiliary Enterprise Department, if the full cost of such beverages is recovered through charges to the participants or sponsoring group. Income and costs are to be accounted for in Designated Operating Funds, Auxiliary Enterprise Funds or Agency Funds.
If alcoholic beverages are purchased in the course of entertainment or recruitment activities, the cost must be separated from the meal charges that are to be paid for by OSU. The separate bill for the alcoholic beverages should be sent to the OSU Foundation for payment.
This is a non-reimbursable expense. Expenses for personal reimbursement must be identifiable business-related expenses only.
Donations and contributions cannot be made from institutional funds. These include donations to the OSU Scholarship Fund.
Only some flower purchases are considered acceptable expenses with OSU Funds. Flowers may be purchased for these uses:
Any other purchase of flowers for other occasions should be submitted to OSU Foundation for payment.
This policy only includes hosting of non-employees. See FIS 410-07 Refreshments or Meals at Departmental Functions for employee-only functions. See FIS 410-29 Meals on One Day Trip for employee and student group meals when not in over-night travel status.
The University or an employee, in the normal conduct of a program/activity, may serve as host for official guests of the institution by paying for their meals, refreshments, transportation or other expenses. An official guest is a person who has been invited to an OSU facility or function for a specific purpose that benefits the university’s mission. Official guests include, but are not limited to, candidates to fill positions, prospective students, visiting scientists, scholars, dignitaries, guest speakers, and advisory board members. A clear benefit to OSU must be documented when requesting payment of invited guest expenses, and pre-approval by appropriate program personnel or budget authority should be received prior to extending an invitation.
If a meal of an invited guest is not hosted, the guest can be reimbursed as a non-employee under the same travel policy as employees of the university. See OSU TRA 105: Non-Employee Travel for additional information.
When hosting, an employee spousal/partner meal is allowable when a job candidate or guest is accompanied by their spouse/partner. Employee spouse/partner meals are not normally reimbursable. The number of employees with accompanying spouse/partners should be reasonable for the occasion.
When meals or refreshments are arranged in advance for an entire group of persons, these are hosted groups. Examples of university activities involving hosted groups are conferences, departmental retreats, commencement events, community or public relations events, and student activities. Refreshments may also be provided at a focus group working session or when hosting an appreciation event for students or volunteers in recognition of specific accomplishment. See FIS 1402-13 Employee Recognition policy and FIS 410-21 for Conference Expenses for further information.
Requesting payment:
Documentation:
Allowable costs:
Official guests hosted at an employee’s home:
The employee can request reimbursement for food and supplies purchased for the function. The Personal Reimbursement form must include an itemized sales slip of the items purchased, a list of attendees, and a clear statement of the business purpose. Alcoholic beverages are not reimbursable.
Account Codes:
Account code 28611 Refreshments and Food – Departmental is for costs associated with business, instructional, or informational departmental meetings where attendees are OUS employees, the business purpose is appropriate, and justification for serving food has been approved. See FIS 410-07 Refreshments or Meals at Departmental Functions for policy.
Account code 28612 Hosting Groups and Guests is for costs of non-alcoholic beverages and food served at a function associated with group gatherings or official guest hosting for the purpose of instruction, information dissemination, or faculty/staff recruiting. The business purpose stated with the reimbursement request needs to clearly distinguish the function from those activities listed for account code 28613 Public Relations. Note: university funds should not be used to purchase food served as refreshments during a for-credit class.
Account code 28613 Public Relations is for authorized expenditures made in connection with public relations activities. These include graduation activities; recognition events for students, volunteers, dignitaries, or donors; recruiting of students; student group meetings; or other functions where there is no instruction or information formally presented. It is recommended that costs be submitted directly to OSU Foundation whenever possible. It is not required for these expenses to be recorded at OSU.
Account code 28603 Conference Meals is for meals that are catered or served as part of an OSU-hosted conference or workshop. Use account code 28604 Conference Refreshments for food, drinks and supplies for refreshment breaks. Note: Use of conference expense account codes (28602 - 28606) is limited to organized conferences, workshops, and meetings sponsored by OSU, and when persons from outside OSU are in attendance. This could be a conference held at OSU-owned facilities or at other locations where a program agenda and information is disseminated. Generally, these account codes are used on Designated Operating workshop funds where the participant has paid a registration fee. Conference account codes are not to be used for departmental retreats. See FIS 410-21: Conference Expenses for further information.
Account code 20300 Student Meals should be used for athletic training meals where the cost is allowed per appropriate athletic association guidelines and special student group meals while at normal campus locations. When these students are in travel mode the 39xxx account code series should be used. See TRA104: Group Travel when students are on one day or overnight field trips. Note: special student group activities are part of a self-support instructional program and the participant is charged a fee to cover the cost.
References:
OUS Fiscal Policy Manual 56.100 Non-travel Meals, Refreshments and Hospitality Expenses
OSU Travel Manual
Membership fees or dues for governmental and professional organizations must be approved by authorized institution personnel. Use account code 28901 or 29005 (Dues and Membership) to record membership fees and dues. Memberships that include the cost of receiving publications/subscriptions as part of the cost of the membership are still coded as memberships.
Consider the following when approving payment of membership fees or dues (Payment for memberships that conflict with the following paragraphs—except for paragraph (a)—may be approved when supporting documentation demonstrates adequate benefit to the institution):
See FASOM 13.01: Purchasing -- Purchasing and Accounts Payable.
Refreshments or meals at departmental functions can be paid with university funds when the activity meets one of the following criteria:
University funds can not be used to pay for employee meals or refreshments for regularly scheduled departmental meetings.
Use of the employee working meal option by a department should be infrequent.
The request for payment must:
NOTE: Meals and refreshment costs cannot be paid with Petty Cash funds nor departmental purchasing card.
For additional information see:
FIS 410-05 Hosting Groups and Official Guests
FIS 410-29 Meals on One Day Trip
OUS policy 56.100 Non-travel Meals, Refreshments and Hospitality Expenses
Departments may wish to honor employees for outstanding achievements, length of service and retirement. However, it is inappropriate to expend institutional funds for these purposes. Departments may pursue other funding (e.g., Foundation) for such activities. Any payments with Foundation funds must be made directly through the OSU Foundation. These payments must NOT be entered on the OSU Financial System/Banner. FSxxxx funds cannot be used for this purpose.
Departmental graduation event expenses are most appropriately paid directly by the OSU Foundation. Send invoices to the Foundation for payment without entering into the OSU Banner system. See FIS 507: Relationship Between OSU and OSU Foundation for further information. If catering is provided by OSU Catering, these costs can be charged to FSxxxx indexes and reimbursement requested from the OSU Foundation. The appropriate account code is 28613 – Public Relations.
Cap and gown rental is an appropriate charge to the general fund if the faculty or staff member is required to attend the graduation ceremony as part of his/her official duties. The appropriate account code is 28613.
Oregon State University has one of the most liberal royalty distribution policies in the nation. Following the recouping of patent expenses, royalty revenue is shared based on the following schedule:
ROYALTIES |
OSU |
INVENTOR |
DEPT |
1st $50,000 |
30% |
40% |
30% |
2nd $50,000 |
32.5% |
35% |
32.5% |
$100,000 + |
35% |
30% |
35% |
Both OSU and OSU Foundation receive donations and gifts specifically designated for student scholarships. Payment of scholarships with these funds is recorded as an expenditure of the university in the 5xxxx account series on M2xxxx or FSxxxx funds, at the same time that the student’s account is credited for the scholarship award. (See FIS 302-03: Posting of Financial Aid). This includes athletic grants-in-aid scholarships. OSU scholarships are available from the Office of Financial Aid and Scholarships, through the application for admission, from the Graduate School, and from academic departments. Most university awards are based on academic merit and financial need. For more information see the OSU Financial Aid & Scholarships web page.
Account code 28613 should be used for this expense. These are public relations costs, not non-employee travel. “Student” in this instance refers to any person who will be registered to take classes towards a degree, and therefore, includes those persons being considered for graduate appointments as well as undergraduates. See TRA 105-02: Student Candidate Recruitment Costs.
The OSU Office of Financial Aid and Scholarships administers payment of university student awards. Payment is made through the student’s revolving account according to University procedures. Funding for the awards may come from OSU Foundation or University funds. These expenses need to be reported to the Office of Financial Aid and Scholarships for coordination with other possible sources of financial aid. See the Business Affairs web page for information on procedures and forms. See also FIS 507-02: Awards or Gifts to Students.
Multi-year renewals are allowable when there are substantial savings, except on grant funds with termination dates prior to the subscription expiration. Do not renew more than 90 days in advance at fiscal year-end for annual subscription renewals so that the renewal charge will be expensed in the appropriate fiscal year.
See the Telecommuting Policy and Agreement Form (pdf) on the Human Resources website. On the form under “Additional conditions agreed upon” the employee and the department must address costs of travel to OSU for meetings, etc. and any other items relating to that specific agreement which have not already been addressed on the form, such as internet connections.
Graduate students are required to submit two copies of their thesis to the Graduate School for submission to the Valley Library for binding and archiving and (for doctoral dissertations) for transmittal to Bell and Howell University Microfilm, Inc.
Graduate students may wish to make additional copies of their thesis for their own use, and the department or major professor may require a copy. All copies of the document are the financial responsibility of the student, unless it is standard written policy that the department retains copies. In that case, binding of up to 3 copies is allowed with general funds. This cost is not allowed on research grants unless the thesis serves as the final technical report, and the student releases the thesis for this purpose.
Microfilming Agreement (doctoral students only): All major U.S. colleges and universities have entered into an agreement with Bell and Howell Information and Learning for archiving doctoral dissertations. Under this agreement, all doctoral dissertations at Oregon State University must be archived. Abstracts may not be more than 350 words or 35 lines of type, according to the specifications of the archiving agreement, which is obtainable at the Graduate School Office. The student must pay for archiving at the Office of Business Affairs. The completed archiving agreement and two copies of the receipt confirming payment to the Graduate School must be submitted within 6 weeks after the student’s final oral exam. For more information, contact the Graduate School. The students are charged for the service and the Office of Post Award Administration pays the bill from the outside vendor and reconciles against the student charges. This cost cannot be charged to University funds. It is the responsibility of the student. Exception: Students who have fellowship grants in their name may pay this fee from their research supply allowance.
Invoices are received from the Oregon Joint Graduate School (OJGSC) in the form of inter-institutional journal vouchers. The costs are charged to the 55110 expense code.
Other apprenticeship costs for OUS students is charged to account code 55110. Costs for Non-OUS students (high school) are charged to account code 28631.
Departments in the University sometimes receive fines for such things as safety violations. These are paid on a regular invoice using account code 28910. According to FASOM 02.11L: Account Codes -- Miscellaneous Services & Supplies (289XX), these are “costs resulting from violations of – or failure to comply with – federal, state, local or foreign laws and regulations
Parking fines and book fines may not be paid from institutional funds. This includes parking fines assigned to state vehicles. Parking fines are the responsibility of the person renting the vehicle. If the University owns the vehicle and the person does not pay the fine, OSU could pay the fine (to an outside entity only) and charge the individual. The payment of the fine would be put on FIS as an A3140 receivable account code, with Transportation Service’s 9xxxxx fund. Personal fines are not an expense of the University.
Also parking permits for employees may not be paid from institutional funds.
Use of conference expense account codes (28602-28606) is limited to organized conferences, workshops, and meetings sponsored by OSU and there are persons from outside OSU in attendance. This could be conferences held at OSU-owned facilities or at other locations. There is a program agenda and information is disseminated. Generally, these account codes are used on designated workshop funds. Conference account codes are not to be used for departmental retreats. Use building rental and/or employee travel for these activities.
This is a non-reimbursable expense. All personal reimbursements must be identifiable business-related expenses. A prepaid phone card does not provide documentation for the calls made.
Calling cards issued by OSU Telecommunications are for approved university business.
Calling Cards:
AT&T Corporate Calling Cards are used when it is necessary to make business calls from off-campus locations. These cards are issued through Telecommunication Services. AT&T gives OSU a 6% discount off the normal calling card rate when calls are made using the AT&T Corporate Calling Card.
Instructions for use are on the reverse side of the calling card. A separate dialing instruction card is also available which covers placing calls from public pay phones, AT&T Card Caller phones, and hotel or hospital room phones. It also covers placing multiple calls and international calls.
Departments who perform testing of products often advertise that they will give anyone who takes the test an incentive, for example $5.00. The Department will pay out the testing incentives and document how much was given, and to whom. A Department advance is required to receive the funds to distribute. The advance is “cleared” when the accounting of to whom the funds were given is received by the Business Affairs Accounts Payable office.
The Oregon Government Standards and Practices Commission and the Assistant Attorney General issued an advisory opinion in July 1998 regarding the use of agency equipment by an employee. ORS 244.040(1)(a) specifically prohibits all public officials in the State of Oregon from using their official position to obtain financial benefit because of holding the position. This provision applies equally to elected persona, compensated public employees, and uncompensated persons who volunteer their time to a public entity.
Agency equipment is interpreted to include all publicly owned property or other resources of a government body such as photocopiers, fax machines, and document scanners.
A public agency’s telephones are intended to be used only for official business of the agency. However, there are occasions when public officials may use their employing agency’s telephones for personal purposes without such usage being at odds with the law. It is normal practice by both public and private employers to permit employees to use business telephones to talk to family members, make medical appointments, schedule service technicians, confer with children’s schools, and take care of any variety of matters which can only be accomplished during working hours. Personal long distance calls, even if the employee intends to reimburse the public agency for the cost of such calls, should not be charged to an OSU index. Employees should use personal calling cards for such calls. If any costs for personal usage are charged to OSU, they must be reimbursed.
The statutory considerations relating to the use of cellular telephones is essentially the same as that which applies to regular telephones. Public agency’s cellular phones are not for the convenience or personal use of employees. If public employees desire to have the convenience of a cellular telephone while on duty to make the types of routine personal calls cited in the section relating to telephones above, the employees must acquire and pay for their own personal cellular service.
The statutory considerations for computers are essentially the same as for both telephones and cellular phones cited above.
For further information see the complete Oregon Government Standards and Practices Commission Advisory Opinion No.98A-1003.
Companies and individuals are hired and paid for their services using one of the following documents:
Account Codes Used For Payments:
Except for seminar speakers, direct departmental billing is not allowed for airfare, lodging or meals. The PSC/PSI should include any travel-related expenses, either as part of the hourly/daily rate or separately identified. When processing a payment for separately identified travel, pay as a lump sum using the appropriate taxable account code. DO NOT ATTACH RECEIPTS. These payments are taxable income of the contractor, and the contractor must keep their receipts.
Personal Services Invoices (PSI’s) can be processed for payment no earlier than 20 days prior to service, with the check pickup within one week of the services rendered for speakers, referees, and entertainers. This is for one-time service agreements, where the person or group being employed is at the University location only for that event and is then departing. This option is not allowable for Personal Services Contracts (PSC’s) under a long-term contract.
To process a payment, Business Affairs Accounts Payable office must have the following:
Personal Services Agreements with Foreign Nationals – See Government Publication 901 for a list of countries with whom the US has treaties. The list of countries can be found on pages 35 through 47. For persons from non-treaty countries, the university must take a 30% withholding. For further information regarding the payment of foreign nationals, contact Business Affairs/Accounts Payable at 737-4262.
See Procurement and Contract Services website for downloadable contracts and forms.
See the PaCS 401: Employee v. Independent Contractor for the Guidelines on Determining if a Worker is an Employee or Independent Contractor.
See the General University Policy for Employees Doing Business with Oregon State University.
All gift certificates purchased by Oregon State University must be authorized in advance and exhibit appropriate use of university dollars. A check will be issued to the vendor from whom the gift certificate will be purchased. No charges are to be made for the purchase of gift certificates from Oregon State University direct pay vendors, including the OSU Bookstore. See FIS 1402-07: Gift Certificates.
Payment of holiday cards is allowed with university funds ONLY if account code 28613, Public Relations is used. This assumes that holiday cards are sent to donors and alumni. Do not use the 246xx printing account codes. The preference is to use "M2" gift indexes or "FS" OSU Foundation indexes. If a general fund index is used, use an index with development" in the title.
Respect the diversity of the university, and when processing the payment, do not refer to these cards as Christmas cards in the Banner Description.
It is not appropriate to pay for any other greeting cards with university funds.
Employee overtime meal allowance
When an employee travels departing and returning the same day, the IRS considers breakfast and dinner allowances, figured on the basis of hours worked, to be taxable to the employee. If such breakfast and dinner allowances are paid, use account code 28502 – Overtime Meal Allowance (W-2 Reportable). Payment is made using the current in-state meal per diem rate.
Classified employees may be similarly compensated when required to work at their station two (2) or more hours beyond the end of his/her regular work shift when such additional work causes the employee to miss his/her regular meal. Current in-state per diem rate for the meal is used for the allowance.
Employee meals when officially representing the University
These meals are away from the work location, but the employee is not in travel status. The meal can only be reimbursed when all three of the following are met:
See FIS 410-07 Meals and Refreshments at Departmental Functions for other information on payment of employee meal or refreshment costs.
Athletic team or student group meals
When athletic teams or special student groups are on day trips and meals are provided, use account code 20300 Student Meals. The actual cost of the meal is reimbursed with receipts, not travel per diem. Note, per OUS policy 56.100 section .220 Hospitality Allowability, University funds can not pay for meals or refreshments at for-credit classes.
For meals costs when athletic teams or student groups are in-travel status, use 39446 In-State Group Travel, 39546 Out-of-State Group Travel, or 39646 Foreign Group Travel as appropriate.
For additional information see:
FIS 410-05 Hosting Groups and Official Guests
OSU Travel Manual
These account codes are not restricted to a specific fund and are used to report to State of Oregon, Department of Administrative Services (DAS) regarding expenditures on information technology.
Expense Codes to track Information Technology
There are times when housing is rented for students or faculty to enable projects to be conducted away from OSU-owned facilities. This housing may be a travel trailer, mobile home, cabin, bunkhouse, tent, or other facility. When utilities are paid separately from the rent, it is important to distinguish these utility costs from those connected with university-owned property. Use Account Code 23099 “Miscellaneous Utilities” for this purpose. Costs could include electricity, water/sewer, natural gas, propane, garbage. Do not use any other 23xxx account codes for this purpose.
Continue to use Account Code 24151 “Building Rental” for the housing rental itself.
Participant support costs are those costs made to (or on behalf of) an individual who is engaged in training and/or research in a specific field or program. Generally, these costs are funded by grants and/or contracts.
Participants may include students, visiting scholars, scientists, workshop attendees, or teachers (K-12). OUS employees can not be paid as participants.
The 551XX series of account codes are designated for paying or reimbursing OUS registered students, including research fellows. The 28620 and 2863X account codes are for payment of expenditures related to individuals who are not OUS registered students (including post-docs).
Non-resident alien participants must be identified so their associated costs are recorded correctly for 1042S IRS reporting. All costs must be processed by Office of Post Award Administration (OPAA).
A stipend payment is a predetermined amount allocated to the participant regardless of actual incurred expenses. The stipend amount is usually specified in the sponsored agreement. Stipends are not to be confused with per diem. Stipend payments are posted as follows:
Participant support payments for OUS and non-OUS registered students are coordinated with OPAA. Tuition and fee payments, account code 55104, can only be applied to the student’s account by OPAA.
The following non-OUS participant support payments must be documented by receipts:
Expenses connected with a conference: room rental, meals, refreshments, travel, and/or equipment rental should not be paid using the 2863x account codes. Conference expense account codes (28602-28606) should be used for organized conferences and workshops sponsored by OSU when there are persons from outside OSU in attendance.
Expenses connected with hosting a group of participants: refreshments or meals should not be paid using the 2863x account codes. Account code 28612 Hosting Groups and Guests is appropriate for expenditures of refreshments or meals provided to participants which are not included in a room and board package or are not part of an organized conference/workshop.
When supplies are purchased in connection with participants and the supplies do not remain with the participants, the expense should be coded 20102 General Operating Supplies.
Examples of costs which should not be recorded as 2863x participant support:
Expense |
Location |
Example of Participant(s) |
Account Code |
Room rental fee for workshop |
OSU |
K-12 teachers |
28606 |
Refreshments/meals for workshop or conference (OSU sponsored) |
OSU |
Visiting scholars or scientists |
28604 |
Refreshments/meals for workshop or conference (non-OSU sponsored) |
Community College |
Workshop attendees |
28612 |
Refreshments for math/science club |
Oregon high or elementary school |
K-12 students/teachers |
28612 |
Homestay Stipend to host non-resident alien |
Private community home |
Community member |
28620 |
Air travel |
From international location to Corvallis |
Visiting professor |
39645 |
Meals outside of workshop or conference |
OSU |
Conference or workshop attendees |
28612 |
For assistance in determining the correct account code, please review the flowchart, examples shown above, and the account code definitions within the OUS FASOM Fiscal Policy Manual.
OSU Policies and Procedures Manuals | FIS Manual Contact | Office of Business Affairs Web Site | Ph: 541-737-3031 Site Maintained by: Department of Human Resources |