Full List of Resources
Fixed Assets Building and Infrastructure Disposition eForm (for use by FM personnel only)
Fixed Assets Building and Infrastructure Disposition eForm (for use by FM personnel only)
Purpose: This eForm is for use only by Facilities Management personnel to record the disposition of a building or infrastructure asset.
Last Updated: January 11, 2021
Fixed Assets Disposition & Change eForm
Fixed Assets Disposition and Change eForm
Purpose: Use this eForm to surplus assets; report assets that are lost, stolen, or cannibalized for parts; trade-in assets; transfer an asset to another UNC Charlotte Department; transfer an asset between agencies; return product to vendor; change the name of the custodian or location of an asset within your department.
Last Updated: January 11, 2021
Fixed Assets Fabricated Equipment Use eForm
Fixed Assets Fabricated Equipment Use eForm
Purpose: Complete this electronic form (eForm) to report and track the costs associated with the fabrication of equipment. This includes instances when multiple items are purchased on more than one purchase order, and those items will be combined to make one asset. A more detailed definition of fabricated equipment is provided on the form.
Last Updated: January 11, 2021
Fixed Assets Guide Book
Purpose: This guidebook ensures that assets are properly acquired, accounted for, maintained, and disposed.
Last Updated: October 28, 2024
Fixed Assets Off-Campus Equipment Use eForm
Fixed Assets Off-Campus Equipment Use eForm
Purpose: Use this eForm to create a new off-campus equipment use agreement or to extend or terminate an existing agreement. Agreements can only be effective for one year at a time.
Last Updated: January 11, 2021
Fixed Assets Training
Purpose: Training presentation on the processes, procedures and everyday activities of the Reporting & Fixed Assets Office.
Register for this two-hour virtual training session by logging into the University’s Learning and Development Portal. Once logged into the Portal, select Learning > Learner Home. Enter “fixed assets” in the search box and tap the enter key. Select the fixed assets result to view the available session and register. This workshop is offered once a year in the spring. For additional Portal details, please reference the Learning and Development FAQs.
Last Updated: October 28, 2024
Floral Arrangements, How to Procure and Pay
Payment method:
If the purchase of floral arrangements is allowable as outlined in the policies referenced below, the preferred method for purchasing floral arrangements is to use a University-issued Purchasing Card (P-card). The purchase must be under the card limit and must not conflict with any contractual agreement.
Other allowable methods include:
- Use 49er Mart and purchase as a non-catalog item
- Submit a reimbursement request
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.
Rationale and other considerations:
Flowers or other similar items may be presented as an expression of sympathy, for example, in the event of the death or major illness of an employee, a member of the employee’s family or household, or as an expression of congratulations (for example, in the event of a wedding or birth of a child of an employee). Because the P-card allows for an improved approval and prepayment process, it is the preferred purchasing method for buying such items.
How to do it:
- Review Policy 602.11 (link below) to confirm the allowability of the purchase and obtain supervisor approval.
- The floral gift may then be purchased using a P-card.
Policies
Procedures
Training and Reference Materials
Contact for additional questions:
Email the Purchasing Card staff at purchasingcard@charlotte.edu or refer to the Purchasing Card website.
Last Updated: August 29, 2023
Fly America Act
Purpose: All air travel and cargo transportation services funded by the federal government are required to use a “U.S. flag” air carrier service. You can find a complete list of certified U.S. flag air carriers on the U.S. Department of Transportation website.
Last Updated: July 16, 2024
FMG Snapshot
Purpose: The FMG Snapshot is a high-level companion piece to the Financial Management Guidelines.
Last Updated: November 1, 2024
Food and Beverage, How to Pay
All purchases must adhere to the policies and procedures referenced in the “Resources” section of this guidance.
Payment method
If paying a vendor
The preferred method to pay for all allowable food and beverage purchases, with the exception of on-campus catered events or when claiming subsistence, is to use the University-issued Purchasing Card (P-card) with a hospitality profile. This includes on-campus Chartwells Dining Services locations or any off-campus vendors that accept a P-card. Note: Special permission is needed from the Purchasing Card Administrator to exceed P-card purchase limits.
Other acceptable forms of payment
- 49er Mart – if the vendor accepts a purchase order.
Note: The only method to pay for catering events on campus is through 49er Mart. - Electronic Check Request (eCR) – if the vendor does not accept a P-card or purchase order.
If reimbursing an individual for out of pocket expenses, whether a current UNC Charlotte employee or non-employee, the method of payment depends on their travel status:
- Submit an Employee & Student Direct Pay Request (ESDPR), if not in travel status.
- Submit a Travel Reimbursement & Expense Report (TRER) from the Travel Forms Package, if in travel status.
- Original receipts are not required when claiming the subsistence rate; however, supporting documentation (e.g., event agenda) must still be included to substantiate the meal was not provided at the event.
- Subsistence meals incurred while traveling on University business may not be paid using a P-card.
- A Travel Authorization Form (TA) must be received by Disbursements at least two weeks before the trip if prior approval is required.
The following table summarizes preferred food and beverage payment methods:
- It is not permitted to use University funds to purchase commercially prepared food off-campus and bring it onto campus for consumption.
- The University defines “Business Meal” as a meal that includes more than one person and has a bona fide business purpose deemed essential to the University’s mission. Note: A business meal must include at least one person not affiliated/employed with UNC Charlotte.
- When using University funds, business meals consumed on campus should be purchased from contractually provided food vendors (e.g., The Bistro, Starbucks, Chick-fil-A, Einstein Bros. Bagels).
- Current subsistence rates can be found in the Travel Forms Package or Travel Manual referenced below.
Before initiating payment, be sure to have the following supporting documentation available:
- Contract, purchase order, invoice, receipt, or agenda
- Agenda or invitation to the event that shows the business purpose, date, and location
- Attendee list
- Entertainment Expenditure Form (not required if claiming travel subsistence rate)
Rational and other Considerations
- Some food and beverage expenditures require additional supporting documentation to substantiate the tax treatment and appropriate fund source of such payments.
- Payments or reimbursements must comply with the University’s accountable plan and fringe benefit exclusions; otherwise, they will be treated as taxable income to the recipient.
- The cost must always be reasonable, prudent, and have a valid University business purpose.
- All purchases made with a University p-card are exempt from North Carolina State sales tax. If discretionary funds are used, departments may opt to pay for sales tax in lieu of requesting a refund.
- All commercially prepared food (with the exceptions noted within University Policy 709, Food Service) must be prepared by the food service company under contract to the University (Chartwells).
- Subsistence meals while in travel status are eligible for reimbursement based on three conditions: 1) departure and return times; 2) overnight travel status, and 3) location at the time of the meal expense (refer to the University Travel Manual for additional details).
Additional Guidance on Allowable Fund Sources
Note: This table is provided for reference purposes only; departments are expected to read and adhere to the detailed guidance set forth by Business Affairs in University Policy 601.8, Appropriate Use of Funds.
(Click on the image below to enlarge)
Additional Guidance on Permitted Alcoholic Beverages and Restrictions
Note: This table is provided for reference purposes only; departments are expected to read and adhere to the detailed guidance set forth by Student Affairs in University Policy 706, Alcoholic Beverages
(Click on the image below to enlarge)
Resources
Policies
- IRS Travel, Entertainment, Gift and Car Expenses Publication 463
- OSBM Budget Manual – See Section 5, Travel Policies
- State of NC Purchase and Contract Division, Administrative Code
- University Policy (UP) 601.11, Purchasing Policy
- UP 601.8, Appropriate Use of University Funds
- UP 602.7, Travel Authorization and Reimbursement
- UP 706, Alcoholic Beverages
- UP 709, Food Service Policy
Procedures
Training & Other Resources
Contacts
- Budget Office – budget-genfund@charlotte.edu
- Conferences, Reservations, & Event Services (CRES) – eventserv@charlotte.edu
- Financial Services:
- Grants & Contracts Administration (GCA) – Darlene “Darl” Booker, dbooker4@charlotte.edu
Last Updated: April 4, 2024
Foreign National Information Form – Non-Student Version
This form is required to be completed by foreign national visitors in order for the visitor to receive payments from UNC Charlotte.
Last Updated: January 11, 2021
Foreign National Information Form – Student Version
This form is required to be completed by foreign national students in order for the student to receive payments from UNC Charlotte.
Last Updated: January 11, 2021
Fuel for Vehicle, How to Pay
Payment method:
When traveling on University business in a rental car or Department-owned vehicle, the preferred method for purchasing fuel for a vehicle is to use a University-issued Purchasing Card (P-card). Note: If the University Owned vehicle has a gas card, that card should be used first. If there is no University gas card, then the P-card should be used.
Other allowable methods include:
- Submit a Travel Reimbursement and Expense Report (TRER) when in travel status; or
- Submit an Employee & Student Direct Pay Request form (ESDPR) when not in travel status
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 (link in table below).
Rationale and other considerations:
The purchase of fuel is allowable on a P-card when the employee is traveling in a rental car or Department-owned vehicle. If the employee is combining business and personal activities in the same trip, only the fuel expense related to the business portion of the trip is allowable. Note: The employee should not request mileage reimbursement when using a rental car for transportation.
How to do it:
- Complete a Travel Authorization (TA) form (applicable for rental car) and obtain supervisor approval (additional special fund approval may be required, such as Grants & Contracts Administration).
- Upon approval of the TA, the traveler or their designee may then use a P-card to make a purchase. When using the P-card for travel expenses, follow the guidelines and processes identified in the Travel Manual (link provided below).
Contact for additional questions:
Email the Disbursements Travel Office at travel@charlotte.edu or refer to the Disbursements-Travel webpage.
Last Updated: August 14, 2019
Gift Cards/Gift Certificates, How to Pay
General Requirements
All purchases of gift cards/gift certificates (of non-negotiable amounts) must have a valid, documented business purpose as outlined in the policies referenced below, and must comply with all University purchasing and expense procedures.
Payment Methods: Gift Cards
Purchasing card (p-card): The preferred method for purchasing gift cards is to use a University-issued Purchasing Card (p-card). The purchase must be within the p-card limits and not conflict with any contractual agreement.
- Gift cards are considered cash equivalents by the IRS. Separately submit UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Documentation Form, to the Tax Office within two (2) weeks if:
- The recipient is an employee (regardless of amount), or
- The recipient is a non-employee and the amount is $600 or greater.
- Note that some vendors/retailers will not accept credit cards to purchase gift cards.
- Amazon eGift cards: To purchase an eGift card from Amazon, send an email to your department’s Purchasing Agent for approval. Once approved, the Purchasing Agent will send a request to the 49erMart Administrator to add the applicable permissions to your user profile. Once you are notified that this has been completed, you can purchase the eGift card on Amazon.com.
- Barnes & Nobles gift cards and tangible personal property gifts may be purchased directly from the University Bookstore with a p-card or invoiced to the department through 49erMart.
ESDPR: If the recipient is an employee or student, you may submit an Employee/Student Direct Pay Request (ESDPR). Download an ESDPR form and complete the form according to the instructions (link provided below).
- Attach UP 602.11 Appendix B, Reportable Gifts, Awards, & Prizes Documentation Form, to the ESDPR if:
- The recipient is an employee (regardless of amount), or
- The recipient is a student and the amount is $600 or greater.
- Reimbursement for purchases for others: If an individual purchases gift cards to distribute to others and requests reimbursement and the gifts meet the reportable limits, UP 602.11 Appendix B – Reportable Gifts, Awards, & Prizes Form must be submitted. If the gifts do not meet the reportable limits, a list of recipients must be sent with the ESDPR to be reimbursable to the individual tax-free, in accordance with the University’s accountable plan.
Any non-reportable gifts (see UP 602.11 Appendix A) should be tracked on UP 602.11 Appendix C, Gifts, Awards, & Prizes Log Sheet, or a similar tracking sheet unless it is unreasonable or impractical to do so.
Payment Methods: Gift Certificates
Gift certificates should be purchased using the same payment methods above. Non-transferable gift certificates for tangible personal property are the only types of gift certificates that qualify as non-cash awards, if the gift certificate meets all of the following criteria:
- It is non-transferable,
- It is able to be used to purchase tangible personal property only, from a limited array of such items pre-selected or pre-approved by the University, and
- It is non-negotiable and non-refundable (does not allow cash back).
Gift certificates given to employees that meet the criteria listed above and are below the thresholds listed in UP 602.11 Appendix A are not reportable to the Tax Office.
Applicable University Policies:
- Review University Policy 602.11, Gifts, Awards, and Prizes, before making any gift card or gift certificate purchases.
- Refer to UP 602.11 Appendix A to determine if a gift (cumulative per person) is reportable to the Tax Office.
- Refer to University Policy 601.8, Appropriate Use of University Funds, and related standards to determine permissible fund types for these purchases.
Tax reporting requirements and Account Codes for Gift Cards and Gift Certificates by recipient type:
- Employees:
- Gift cards of any amount given to employees must be reported to the Tax Office for reporting on the employee’s Form W-2. In addition, the payment is subject to federal and state income taxes.
- Gift certificates for tangible personal property that meet the criteria listed above are subject to the non-cash awards and gifts limits listed in UP 602.11 Appendix A.
- Gifts to employees should be expensed to account code 950150.
- Non-employees: If combined payments to a non-employee total $600 or greater in a calendar year, the Tax Office must be notified for Form 1099-MISC reporting. Gifts to non-employees should be expensed to account code 951440.
- Foreign nationals: Prior to making a payment of any amount to a foreign national/non-U.S. resident, contact the Tax Office, as tax reporting and withholding are required.
Advanced purchases:
Units may purchase advance quantities of gift certificates and cards as long as the following controls are established with respect to the quantity of gift certificates and cards purchased:
- There are appropriate controls to ensure that all pre-purchased gift certificates and cards are kept in a secure place.
- Records documenting the use of the gift certificates and cards that include the recipient’s information and the gift certificate or card number or other similar identification number are maintained.
- Units purchase only the number of gift certificates and cards expected to be awarded during a fiscal year.
- Gift certificates and cards with a value greater than the tax reportable limits specified in Policy 602.11 may not be purchased without advanced written approval from the Tax Office. Advanced approval must be requested via email or hard copy memo submitted to the Tax Office.
Questions?
Please refer to the contacts listed on the Tax Office website.
Last revised: 5/11/2018, 7/10/2018, 9/14/18, 7/30/19, 7/01/21
Last Updated: July 1, 2021
Goods and Services Already Provided, How to Pay
Payment method:
Complete an Electronic Check Request (eCR) Form within 49er Mart to request payment for goods or services that have already been provided and were not obtained through the issuance of a purchase order.
Note: eCRs cannot be created for employees or students. Please submit reimbursement for employees and students on an Employee & Student Direct Payment Request (ESDPR) Form.
Rationale and other considerations:
The eCR Form should be used to request payment for goods or services in situations where the department does not know the final cost of the service until it is completed, or if the department must obtain items in a true emergency situation before a purchase order is issued.
Please note that the use of an eCR Form should not replace the University’s standard purchasing process of submitting a requisition/approved purchase order through 49er Mart prior to procuring goods and services.
If such transactions are expected to be recurring in nature with a particular vendor, the department should consider establishing a Multi-Invoice Service Order to more efficiently process such payments. Contact your Purchasing Agent for additional information.
How to do it:
Follow the detailed eCR instructions in Canvas.
| 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 ManualeCR Instructions
Employee & Student Direct Pay Request
Banner Login49er Mart Training in Canvas
Contact for additional questions:
Send an email to the Purchasing mailbox at purchasing@charlotte.edu or refer to the list of Purchasing contacts.
Last updated 9/14/18, 4/30/19, 7/18/19
Governmental Accounting Standards Board (GASB)
Governmental Accounting Standards Board (GASB)
Established in 1984, the GASB is the independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).
Last Updated: December 23, 2014
Gross-up Calculation
Guide to Querying Fixed Asset Info in Banner
Purpose: Describes how to navigate in Banner to obtain asset numbers and other asset information.
Contact Email: finsystems@charlotte.edu
Last Updated: December 9, 2019