Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 5/09/2013

Departmental graduation event expenses cannot be paid from E&G funds and are most appropriately paid directly by the OSU Foundation (OSUF). Send invoices to the Foundation for payment without entering into the OSU Banner system.

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. Note: Purchase of either a cap or gown would be considered an unallowable expense on any institutional funding source since these items are personal in nature.