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Purpose

The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for gifts, awards and other payments using University funds for a valid University business purpose.

Scope

This standard applies to all situations where University funds are used.

Contacts

Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.

Standard

1. Awards and Gifts: Institutional Trust Funds, Special Funds, and Discretionary Funds may be used to purchase awards and gifts in accordance with University Policy 602.11, Gifts, Awards and Prizes as long as the spending restrictions of the fund are met. The General Fund may only be used if the awards and gifts are made through a Chancellor-approved program, University-sanctioned program, or under the North Carolina Employee Suggestion System (administered by the North Carolina Office of State Human Resources). Examples of University-sanctioned awards are the Teaching Excellence Award, state service awards, awards during the staff appreciation celebration, or award programs that have been approved by an office with University scope (such as Academic Affairs or Human Resources). Chancellor-approved award programs must have an appropriate fund source identified. In addition, State funds may be expended, not to exceed $100 per employee, for the purchase of a plaque or for the printing and framing of the certificate.
2. Convenience Items for Employees: Discretionary funds are the only funds that may be used to purchase convenience items for employees. These are items that are used and reside in the workplace for the convenience of the employee. Examples of such items include televisions, refrigerators, microwaves, and coffeemakers. All equipment, including convenience items, must be accounted for as described in University Policy 601.15, Control and Management of University Equipment and Other Property.
3. Gross-Up Payment: Discretionary funds are the only types of funds that may be used for this purpose. If a payment or reimbursement is not in compliance with the University’s accountable plan^[1] or fringe benefit exclusions, then the amount of the payment or reimbursement will be treated as taxable income to the recipient, regardless of the type of funds used for payment. Payments to an employee’s spouse, guest, and/or children will be treated as having been made to the employee. In this situation, the department can choose to gross up the payment so that the employee’s tax liability is paid for by the department. Discretionary funds are the only types of funds that may be used for this purpose.^[2]
4. Transportation-Related Expenditures: Any funds may be used for non-employee business-related parking (e.g., validated tickets for job candidates). Only Discretionary funds may be used for the incremental cost for a reserved parking space for an employee. No funds may be used for employee commuting expenses, including to purchase parking permits for employees. For procedures related to CATS all-access transit passes, visit the Parking and Transportation Services website.
5. Relocation and Moving Costs: Relocation and moving costs are expenses incurred by an employee for the relocation of their personal residence due to a work-related event. Discretionary funds may be used for relocation and moving costs for new employees. The General Fund, Institutional Trust Funds, and Special Funds may not be expended for this purpose unless the conditions and limitations of the North Carolina Budget Manual are met^[3].
6. Retirements and Faculty Receptions: Discretionary funds are the only types of funds that may be used for retirement and faculty receptions. A reception is a form of celebration to honor an employee. Documentation must include a copy of the reception announcement.
7. Membership Dues, Professional Certifications, Other Payments: Per the State Budget Manual, membership dues paid from state funds should be kept to a minimum. Discretionary funds may be used to pay for an employee’s business-related membership dues or professional certification costs. If using the General Fund, Institutional Trust Funds, or Special Funds for such costs, the following additional requirements apply:
   1. The General Fund, Institutional Trust Funds, and Special Funds may only be used for business-related membership dues if the benefit of the membership is for the State and the position for which the individual is employed. The department head or their designee must review and approve all memberships to determine that the benefits accruing to the State from such memberships will exceed the costs. If a membership is in the name of an employee, the membership must terminate or be transferred to another employee when the former employee leaves the position^[4].
   2. The General Fund, Institutional Trust Funds, and Special Funds may only be used to reimburse an employee for the cost of maintaining a professional license or certification if the license/certification is a condition of employment. Any fees directly associated with initially obtaining that license or certification are not reimbursable^[5].
8. Contributions to external non-profit organizations: University Policy 602.5, “Contributions to Non-Affiliated Agencies”, prohibits the use of state appropriated funds to contribute to external nonprofit organizations, and other University funds should generally not be used to make contributions to external organizations. However, discretionary funds may be considered on a case-by-case basis for contributions to non-profit organizations if all of the following criteria are met (must be approved in advance by Treasury Services):
   1. A substantiated business purpose consistent with the mission/purpose of the related University department can be demonstrated that will provide a benefit to the University as a result of the contribution;
   2. No conflict of interest (or perceived conflict) is created as a result of the contribution; and
   3. The recipient organization must be a bona fide nonprofit organization recognized by the IRS, and such a contribution does not threaten the tax exempt status of the University or its affiliated entities.

Related Resources

• University Policy 601.8, Appropriate Use of University Funds
• University Policy 602.11, Gifts, Awards, and Prizes
• University Policy 601.15, Control and Management of University Equipment and Other Property
• Allowable Fund Usage Table
• University Financial Management Guidelines
• North Carolina Budget Manual

Revision History

• Initially approved May 1, 2017
• Updated May 12, 2017
• Revised July 10, 2017
• Revised April 29, 2019
• Revised March 6, 2020
• Revised April 1, 2021
• Revised March 23, 2022

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^[1] UNC Charlotte’s accountable plan, as established per IRS Regulation Section 1.62-2 (c-g) & (i), requires employee requests for reimbursements to be made within 60 days after the expense is paid or incurred in order for the reimbursement to be excluded from the employee’s wages and not subject to withholding taxes. Requests for reimbursements such as those made on a Direct Pay Request (DPR) or travel reimbursement form made after the 60-day period will be included in the employee’s gross income and reported as wages or other compensation on the employee’s Form W-2.

^[2] The gross-up calculation can be found on the Financial Services website: https://finance.charlotte.edu/resources/tax-office/gross-calculation/.

^[3] The moving expense procedures can be found on the Financial Services website: https://finance.charlotte.edu/resources/controllers-office-payroll-department/unc-charlotte-moving-expense-procedures/.

^[4] Refer to OSBM Budget Manual, Section 6.4.5, “Membership Dues.”

^[5] Refer to OSBM Budget Manual, Section 6.4.6, “Academic Assistance – Tuition, License, and Certificate Fees.”

Last Updated: March 23, 2022

Purpose

The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for marketing and development expenses using University funds for a valid University business purpose.

Scope

This standard applies to all situations where University funds are used.

Contacts

Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.

Standard

1. Advertising, Marketing, and Promotional Items:
   1. For purposes of this standard on fund usage, “Advertising, Marketing, and Promotional Items” includes, but is not limited to, items such as advertising space, pens, pencils, erasers, water bottles, coffee mugs, ties, scarves, and key chains. It does not include informational documents and notices and signage for instructional activities, student support services, student activities, or faculty or staff recruitment; these expenses are not subject to the fund usage limitations described here.
   2. Discretionary funds may be used for advertising, marketing, and promotional expenses.
   3. General Funds, Institutional Trust Funds, and Special Funds can only be used for advertising, marketing, and promotional expenses if appropriated or received for this purpose (per OSBM Budget Manual, Section 4.10).
      1. Acceptable fund sources for advertising, marketing, and promotional items include graduate tuition increments, student fees, extension instruction fees, and sales and services revenues.
      2. These funds may be used to purchase articles of clothing only if they meet a security or safety need; prior approval from the University Budget Office is required for any purpose unrelated to safety/security.
2. Amenity: Discretionary funds may be used to purchase amenities. An amenity is a gift item that helps to build, strengthen and promote relationships with groups and individuals, on and off campus. These expenditures are appropriate for the Chancellor’s Office and University Advancement, and for officially sanctioned for University activities, such as commencement, convocation, or official staff recognition activities.

Discretionary funds are the only types of funds that may be used for cultivation of donors and potential donors and development of community and institutional relationships, which may include business meals, entertainment, and amenities (refer to the Standard on Meals and Entertainment for additional guidance).

Related Resources

• University Policy 601.8, Appropriate Use of University Funds
• Standard for Meals and Entertainment
• Allowable Fund Usage Table
• University Financial Management Guidelines
• North Carolina Budget Manual

Revision History

• Initially approved May 1, 2017
• Updated May 12, 2017
• Revised July 10, 2017
• Revised December 21, 2017

Last Updated: December 21, 2017

Purpose

The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for meals or entertainment, all of which must have a valid University business purpose.

Scope

This standard applies to all situations where University funds are used.

Contacts

Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.

Standard

1. Business Meals: A business meal is defined as a meal that has substantive and bona fide business purpose deemed essential to the University’s mission. Business meals generally fall into the following categories:
   1. Meals while an individual is in travel status: Meals paid for by a traveler using their personal funds while in travel status are generally reimbursable at State subsistence rates. Refer to Section IV.3.4, “Subsistence – Meals” of the University’s Travel Manual for specific guidance.
      1. All types of operating funds may be used for meals while in travel status (unless specifically restricted). Discretionary funds may be used for the excess costs over the state subsistence amount, and may also be used if the event has valid University business purpose but does not meet all of the North Carolina Budget Manual requirements. Refer to Section IV.3.4 of the University Travel Manual for specific guidance on documentation requirements and the Allowable Fund Usage Table for additional guidance.
   2. Recruitment meals and other non-travel related meal expenses: Transportation and subsistence expenses incurred on behalf of an interview candidate are generally reimbursable. Refer to Section IV.3.8, “Job Candidate and Non-travel Meal Expenses” of the University’s Travel Manual for specific guidance.
      1. Recruitment meals must include the participation of the candidate being interviewed and may include more than one University employee. Guests of the candidate and the employee may attend for a valid University business purpose (e.g., attendance improves the chances for a successful recruitment outcome). The General Fund, Institutional Trust Funds, or Special Funds may be used to pay for the candidate; however, only Discretionary funds may be used to pay for the candidate’s guest, the employee and the employee’s guest. The General Fund, Institutional Trust Funds, or Special Funds may only be used to pay for the employee’s meal if the employee is in travel status per the North Carolina Budget Manual^[1]

Purpose

The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for student-oriented activities using University funds for a valid University business purpose.

Scope

This standard applies to all situations where University funds are used.

Contacts

Direct any general questions about this standard to your department’s business officer or fund administrator. If you have specific questions, please refer to the contacts for fund use guidance listed in Appendix 1 of the University’s Financial Management Guidelines.

Standard

Discretionary funds and Student Auxiliary and Student Fee Funds may be used for student-oriented activities (instructional and non-instructional). Student-oriented activities are academic and student-life related events such as new student receptions, scholarship presentations, and student government activities. The purchase of food or beverage for employees is not allowable from Student Auxiliary and Student Fee Funds unless the employee is in travel status per the North Carolina Budget Manual (refer to the Standard on Meals and Entertainment for additional guidance on food and beverage expenses for employees).

The General Fund may be used for certain instructional student-oriented activities if approved by the University Budget Office. The purchase of food or beverage for students is not allowable from the General Fund unless the student is in travel status per the North Carolina Budget Manual^[1] (refer to the Standard on Meals and Entertainment for additional guidance on food and beverage expenses for employees).

Related Resources

• University Policy 601.8, Appropriate Use of University Funds
• Standard for Meals and Entertainment
• Allowable Fund Usage Table
• University Financial Management Guidelines
• North Carolina Budget Manual

Revision History

• Initially approved May 1, 2017
• Updated May 12, 2017
• Revised July 10, 2017​

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^[1] Refer to OSBM Budget Manual, Section 5.7.3, “Post-secondary Students.”

Last Updated: July 10, 2017

State Purchase and Contract

Contains information on purchase and contracts, vendor resources, commodity codes, statewide term contracts, weekly fuel prices, staff contacts, agency contacts, bid opportunities, procurement rules/manuals as well as the procurement information portal.

Last Updated: January 7, 2022

State Surplus Property

Site contains information on state surplus property for sale including auctions, and retail store hours and locations.

Last Updated: January 7, 2022

State Term Contracts (NC Department of Administration)

The Division of Purchase & Contract is dedicated to providing quality products and services at the best available price.

Last Updated: January 7, 2022

See How to Pay Students and/or How to Pay Individuals guides. For additional questions, consult with the Tax Office.

Last Updated: January 10, 2017

Student Refund Replacement Request

This form should be used (by students only) to provide the Student Accounts Office information needed to research a lost refund check. Please note requests for replacement refunds will not be accepted until 15 days after the date the original check was issued to allow time for delays due to mail delivery.

Last Updated: June 30, 2021

Payment method

The preferred method for paying for subscriptions to professional journals, other periodicals and electronic surveys is to use a University-issued Purchasing Card (p-card).

Other allowable methods include:

• Submit a reimbursement request

Rationale and Other Considerations

The costs associated with subscriptions to professional journals, magazines, other periodicals and surveys is an allowable expense on a p-card. Because the p-card allows for an improved approval and prepayment process, it is the preferred purchasing method for such transactions.

Please note that the periodical/journal must be delivered to a University address for the cost of the subscription cost to be allowable.

Note: Refer to University Policy 601.8, “Appropriate Use of University Funds” to confirm if this is a permissible use of funds for your area.

How to do it

1. Review the resources below to confirm the allowability of the purchase and obtain supervisor approval.
2. Pay the subscription using a p-card.

Policies	Procedures	Training and Reference Materials
University Policy 601.8, Appropriate Use of University Funds	Purchasing Card Manual	Cardholder/Reconciler/Approver Training Expense Account Codes Purchasing Card Reference Guide (PCRG)

Contact for additional questions

Email the Purchasing Card staff at purchasingcard@charlotte.edu or visit the Purchasing Card Program website.

Last Updated: August 29, 2023

Payment method:

The method for purchasing supplies and equipment is to use 49er Mart.

Rationale and other considerations:

Orders are processed online through a web browser depending on the type of supplier used. To begin, choose a supplier and proceed with selecting items and placing them in your virtual shopping cart. When you have finished shopping, your cart proceeds to the checkout and a requisition draft is created. At this point, enter the appropriate accounting codes (e.g., fund, account) to be used by your department for the order.

Placing the order prompts the workflow process to begin. Approvers are notified via email that an order is pending (the level of approvals depends upon the dollar amount and the type of purchase). The final approval generates a purchase order (PO).

To receive the order, you must log in to 49er Mart. Receiving initiates payment to the vendor.

Note: When purchasing used equipment, please refer to the Materials Management Purchasing Manual (link below) for additional guidance.

How to do it:

1. Login to 49er Mart.
2. Click on the logo of the supplier (e.g., Staples).
3. If the vendor is a punch-out supplier, you will be directed to the vendor’s site to shop for your item(s).
4. Add the desired item(s) to your cart and click “Checkout” when finished ordering.
5. You will be directed back to the 49er Mart site to create your requisition.
6. Review the details of your order, and click “Proceed to Checkout.”
7. Select the appropriate accounting codes for your college/department.
8. Perform a final review and click “Place Order.”

Policies	Procedures	Forms / Links	Training and Reference Materials
University Policy 601.11, Purchasing Policy State of NC Purchase and Contract Division, Administrative Code University Policy 601.8, Appropriate Use of University Funds	49er Mart Requester – Step-by-Step Guide 49er Mart Approver – Step-by-Step Guide Materials Management Purchasing Manual	49er Mart Login   Banner Login	49er Mart Training in Canvas   49er Mart FAQs

Contact for additional questions:

Email the Purchasing Office at purchasing@charlotte.edu or refer to the list of Purchasing contacts.

Last Updated: September 14, 2018

Tax Withholding Estimator

Use form to determine how much Federal withholding to have withheld from your paycheck.

Contact Email: PayrollDept@uncc.edu

Last Updated: January 11, 2021

• Third Party Lodging Authorization Request (non-hotel lodging)

Purpose: Use this form to request authorization to stay in a 3rd party establishment. Requests must be submitted no less than two weeks before the travel dates.

Contact Email: travel@uncc.edu

Last Updated: March 6, 2019

PURPOSE/SCOPE

This policy, in accordance with University Policy 602.7, Travel Authorization and Reimbursement, and in consideration of Internal Revenue Service (IRS), Office of State Budget and Management (OSBM), and other applicable regulations and guidance, establishes when the University will provide payment for third party lodging expenses incurred to support University business purposes, along with related administrative requirements.

These requirements apply to all UNC Charlotte faculty, staff, students, and any other individuals and members of organizations that travel at University expense (after this, “Travelers”).

DEFINITIONS

Third Party Lodging: An establishment that is rented out by a third party or treated as an apartment building by state or local law or regulation. This includes most non-hotel facilities and those rented out via sites like Airbnb and VRBO.

Rental Agreement: A signed agreement between the University Traveler and the Third Party Lodging establishment.

REQUIREMENTS FOR AUTHORIZATION

Per the North Carolina Budget Manual, authorization for third party lodging arrangements must be approved prior to travel. Submit the following documents to Disbursements no less than two weeks before the travel dates:

• Third Party Lodging Authorization Request, which demonstrates:

  • Evidence of cost savings to the State OR

  • If there is no evidence of savings to the State, please justify why a policy exception is necessary by providing an explanation and sufficient documentation. Justification may include, and should not be limited to, reasons such as safety and security issues, limited choices of hotels in remote areas, etc.

• Quote for third-party lodging location

  • Copy of planned rental agreement or other applicable unsigned document (i.e., a screenshot of the desired location from the web page, which shows all costs and fees itemized)

Note: third party lodging agreements are not allowed among family members

• Three hotel quotes for cost comparison.

  • When obtaining comparison quotes, please use the following criteria:

    • Three- and four‐star hotels from a travel/hotel booking website (e.g., Hotels.com, Expedia).

  • Search for hotels close to the conference or business site.

After a review of required documentation listed above, Disbursements will notify the traveler and departmental contact via email if approved or denied.

PROCEDURES FOR REIMBURSEMENT

To be reimbursed for third party lodging, submit the following:

• Approved Third Party Lodging Authorization Request with the Travel Reimbursement & Expense Report.

• A copy of the signed rental agreement or other applicable documents (e.g., Airbnb agreement).

• Paid itemized receipt, if separate from the rental or other signed agreement.

All employees must comply with the procedures supplemental to these requirements.

Rev. 4/18/18, 9/8/18, 7/29/21

Last Updated: July 29, 2021

• Travel Advance Request

Purpose: Travelers who are unable to pay for certain out-of-pocket expenses before reimbursement may request a travel advance. This workbook also contains a “Meal Allowance Log.” Departments must obtain approval from Disbursements before the event takes place in order to use this log for a travel advance.

Contact Email: travel@charlotte.edu

Last Updated: February 26, 2024

Travel Authorization eForm

Purpose: This is an optional eForm version of the Travel Authorization that departments may choose to use for the individual, group, or blanket travel instead of the Excel version of the Travel Authorization.

Last Updated: January 11, 2021

Travel Expense Calculator – Currency Conversions

Track your expenses when traveling abroad and making purchases in different currencies. This simple tool uses historical rates to calculate foreign exchange charges so you won’t have to. You can even save your progress online and print a report.

Last Updated: January 14, 2019

• Travel Forms Package (TA & TRER)

Purpose: This package contains the forms needed to document and request reimbursement for overnight travel. It includes the Travel Authorization Form, Travel Reimbursement & Expense Report, Travel Reimbursement & Expense Report Checklist, and a Group Travel List. There are also form instructions, a rates reference tab, meal tier appendix tab, and a related web links tab.

Contact Email: travel@charlotte.edu

Last Updated: February 26, 2024