Full List of Resources

Social Security Administration
Categories:Resources, Standards and GovernanceTags:Payroll Department

Social Security Administration

Social Security website helps individuals get secure access to the information they need.

Last Updated: November 10, 2014

Software, How to Procure and Pay
Categories:Manuals – Guides – Procedures, ResourcesTags:Purchasing
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Payment method

The primary method for purchasing computer software is to use 49er Mart, but purchasing card (p-card) use may also be acceptable on a case-by-case basis. However, before moving forward with any software or IT-related purchase, it must be reviewed and approved by OneIT. To begin this process, employees must complete the Software & IT-Related Request Form available in the procedures list below and on the OneIT website. Once the form is submitted, OneIT will immediately begin their review. The Requestor and the Purchasing Office will be notified once their review is complete. If approved, the Purchasing Office will let the campus department know to complete the purchase.

Additionally, guidance is available on paying for mobile communication device (MCD) apps.

Rationale and other considerations

Orders are processed online through a web browser, depending on the type of supplier used. To begin, choose a supplier, select items and place them in your virtual shopping cart. After shopping, your cart proceeds to the checkout, where a requisition draft is created. Enter the appropriate accounting codes (e.g., fund, account) that your department will use for this order.

  • Placing the order prompts the workflow process to begin. Approvers are notified via email that an order is pending. The level of approvals required depends on the purchase type and the dollar amount. 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.

How to do it

  1. Log in to 49er Mart
  2. Click on the supplier’s logo (e.g., Dell, etc.)
  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. If the vendor does not have a catalog, you will enter the items as non-catalog and select the appropriate supplier
  6. Review the details of your order, and select “Proceed to Checkout”
  7. Select the appropriate accounting codes for your college/department
  8. Perform a final review and select “Place Order”

Policies

Procedures

Training and Resources

Questions?

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

Last Updated July 26, 2024

Sources and Uses of University Funds Training
Categories:Manuals – Guides – Procedures, ResourcesTags:Trust fund management, Debt, and Compliance

Sources and Uses of University Funds Recorded Presentation [51-minute video from Oct. 2022 Legal Symposium)

Purpose: The University’s operations and activities are supported by a variety of fund sources, and each of these sources has its own spending characteristics and rules. This presentation covers the broad categories of these funding sources and some of the key considerations for the use of these funds. In addition, several of the key online resources available to departments to guide faculty and staff with their spending practices are highlighted.

Last Updated: May 1, 2023

Standard for Accepting Electronic Payments
Categories:Resources, Standards and GovernanceTags:Merchant Services

Purpose

The purpose of this document is to establish requirements for UNC Charlotte employees and other authorized users regarding the acceptance of electronic payments, including  payment (credit/debit) cards and electronic fund transfers (ACH/Wires). Adherence to this standard will help ensure that the University remains compliant with all University, State, National Automated Clearing House Association (NACHA) and Payment Card Industry (PCI) requirements.

Scope

This standard applies to all university employees, affiliates or authorized users who will be accepting electronic payments or interacting with payment card data, functions, or systems (e.g., credit and debit cards) as part of their job duties.

Contacts

Direct any general questions about this standard to the Office of the Bursar – Merchant Services at ecommerce@charlotte.edu.

Standard

In accordance with N.C.G.S. 147-86.22, and UNC Charlotte’s Cash Management Plan the University accepts electronic payments to the maximum extent possible and in a manner consistent with sound business practices.

The Vice Chancellor of Business Affairs (VCBA) directs all electronic payment processing activity and related compliance validation at the University.

University Advancement must approve the acceptance of gifts, donations, or sponsorships before the collection of those monies. Gifts must be processed through The Foundation of the University of North Carolina at Charlotte, Inc., as described in University Policy 602.2, Solicitation and Acceptance of Gifts.

Any department found accepting electronic payments without prior approval or not in compliance with this standard must discontinue operations until properly vetted and compliant.

Obtain Prior Approval

  1. ACH and Wire Transfers: Campus units, organizations, departments, or employees  must obtain approval from their division or college/administrative Business Officer and authorization from the VCBA designee, like the Controller’s Office – General Accounting, to accept electronic funds transfers via ACH or Wire. ACH authorization will generally not be given to third parties making a single payment to the University in a fiscal year. ACH deposits must be accompanied with remittance information to properly identify and apply the payment. The department must provide General Accounting with the fund and account information necessary to process the receipts. General Accounting will provide the department with a wire transfer form to be completed by the department and given to the third party with instructions on how to send the payment.  A copy of the completed form must be sent to General Accounting so that the wire is applied to the correct fund and account.
  2. Payment (Credit/Debit) Cards: Campus units, organizations, departments, or employees must obtain approval from their division or college/administrative unit Business Officer and authorization from the VCBA designee, such as the Office of the Bursar – Merchant Services, to accept credit or debit card payments, or interface with payment card data. This requirement applies regardless of the transaction method used, such as online (eCommerce), point of sale (POS) devices (hardware and/or software used at merchant locations), mobile capture or outsourced through a third party.

    All payment card processing functions for the University, including outsourced, must be coordinated through the Office of the Bursar – Merchant Services in conjunction with OneIT, prior to entering into a contract. This includes, but is not limited to:
    1. All University and/or affiliate contract, software and/or equipment purchases or usage, including implementation of technology that impacts the University’s designated payment card processing platform, or OneIT infrastructure, enterprise applications, security and/or staffing. OneIT is responsible for managing the physical security and storage of infrastructure components that control or interface with card processing systems hosted on campus, e.g., servers and other network infrastructure that connect to card processing systems.
    2. All outsourced payment processing agreements with third parties, as set forth in the Guideline for Outsourced Payment Processing.
    3. All third parties conducting business on UNC Charlotte’s campus that utilize payment cards or interface with payment card data, set forth in the Guideline for Third Parties Accepting Electronic Payments On Behalf of the University or on University Property.

Complete Merchant Requirements

All employees and other authorized users that interface with payment card activities, Cardholder Data (CHD), and/or associated reporting or administrative portals must be registered with the Office of the Bursar – Merchant Services, complete Merchant Training and meet requirements detailed within the Payment Card Industry Data Security Standards (PCI DSS) and/or University standards and guidelines before accepting payment (debit/credit) cards.

Only designated personnel, who have completed these requirements for card acceptance, may have access to CHD, interface with customer card transactions and/or obtain access to card reporting or administrative portals. Access to system components and CHD will be limited to only those individuals whose job requires such access. These individuals are subject to University Policy 101.23, Employment-Related Background Checks and Criminal Activity Reporting.

Continuous Compliance and Annual Attestation

UNC Charlotte is a State agency and as such must adhere to the authority of the State of North Carolina General Statutes (G.S.), policies and guidelines below. These policies dictate that all card processing be conducted through the Master Services Agreement (MSA) contracted by NC OSC. To comply with that State policy, refer to the Guideline for Establishing Merchant Accounts and Guideline for Maintaining Merchant Accounts.

All departments or units that receive approval for university card processing activity and have an active merchant account are required to validate their compliance with the PCI DSS, established by the Payment Card Industry Security Standards Council (PCI SSC) and University validation requirements annually. Audits will be performed periodically by the University’s Internal Audit Department to confirm card processing complies with the PCI DSS and University standards and procedures.

Related Resources

Revision History

  • Initially approved by the AVC for Finance on November 25, 2024
Standard for Conferences and Events
Categories:Resources, Standards and GovernanceTags:Trust fund management, Debt, and Compliance

Purpose

The purpose of this standard is to provide guidance on the requirements for the use of University funds to pay for professional business activities considered external conferences, internal conferences, training sessions, or retreats.

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. External conferences, internal conferences, and training sessions: Operating funds may be used for external conferences, internal conferences, or training sessions, subject to the provisions below.
    1. The conference or session must be planned in detail in advance, have a formal agenda or curriculum, and have a written invitation to participants.
    2. The conference must be held in state facilities when possible.
    3. The conference or session must be attended by ten (10) or more participants in order to use The General Fund, Institutional Trust Funds, or Special Funds for refreshments, limited to $5.00 per person per day[1].
    4. External conferences: An external conference is one that is attended by persons other than employees of a single agency. The registration fee must include meal costs in order for the University to pay for meals from the General Fund, Institutional Trust Funds, or Special Funds. The registration fee cannot, however, consist exclusively of meals. Registration fees cannot include costs of entertainment, alcohol, setups, flowers, and promotional (gift) items. Any registration fees collected in excess of related expenses cannot be used for other programs and must revert to The General Fund. The General Fund may not be used to pay for conference meals if a conference fee was not charged. Grant or trust funds that allow for the provision of conference meals can be used for that purpose if explicitly stated[2].
    5. Internal conferences: An internal conference is one that is attended by employees within a particular agency only. A routine staff meeting is not an internal conference. No payment for meals is allowable from The General Fund, Institutional Trust Funds, or Special Funds unless overnight travel criteria are met[3].
    6. Training sessions: Training involves courses that further develop an employee’s knowledge, skill, and ability to perform the duties of their present job, such as courses on computer usage or management skills development. No payment for meals is allowable from The General Fund, Institutional Trust Funds, or Special Funds unless overnight travel criteria are met[4]. The General Fund, Institutional Trust Funds, or Special Funds may be used for training books and materials related to training sessions, provided those books are required to participate in the training sessions. These books are considered the property of the University, not the employee.
    7. Discretionary funds may be used for any costs not allowed under the provisions listed above as long as the event has valid University business purpose.
  2. Retreats: The General Fund, Institutional Trust Funds, or Special Funds may only be used for management retreats held by the Chancellor for their management team[5]. Discretionary funds may be used for other University-related retreats with a valid University business purpose.

Related Resources

Revision History

  • Initially approved May 1, 2017
  • Updated May 12, 2017
  • Revised July 10, 2017
  • Revised May 5, 2020
  • Revised April 1, 2021

[1] Refer to OSBM Budget Manual, Section 7, “State-Sponsored Events”

[2] Ibid.

[3] Ibid.

[4] Ibid.

[5] Refer to OSBM Budget Manual, Section 7.6, “Management Retreats.”

Last Updated: April 1, 2021

Standard for Expenditures from Distinguished Professorship Funds
Categories:Resources, Standards and GovernanceTags:Trust fund management, Debt, and Compliance

Purpose

Donor-restricted gifts initially made to a University foundation and endowment earnings allowing discretionary spending are considered “discretionary funds” under University Policy 601.8, “Appropriate Use of University Funds” (the “Use of Funds Policy”).  The purpose of this standard is to address appropriate uses of donor-restricted funds made available to UNC Charlotte distinguished professors and to provide procedures for college and departmental oversight for the use of such funds in order to ensure sound and consistent business practices, timely and accurate recording of expenses, prudent use of University funds, and compliance with tax regulations under the Internal Revenue Code.

Scope

This standard applies to all expenditures made from donor-restricted discretionary funds made available for use by UNC Charlotte distinguished professors.

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. General spending restrictions: As provided in the Use of Funds Policy, the overarching principles for expenditures of all University funds, including endowed funds, are that: (1) the expenditure must have a University business purpose, (2) the expenditure must be proper and must appear to be proper by external constituents, and (3) the expenditure must be reasonable. Expenditures must follow all university policies that apply to that type of expenditure and must be accompanied by appropriate documentation, including receipt(s), purpose, date, location, and names of persons involved.
    1. Examples of allowable expenditures:
      • Support for research, scholarship, and creative activities not directly funded by sponsored research grants (including personnel charges not allowable on the grant).
      • Purchase of items such as computers, printers, software, supplies, books and journals that benefit research, scholarship, and creative activity. If discretionary funds are used to purchase tangible, non-consumable items, those items are University property even though they may be for the exclusive use of the individual faculty member. If items are no longer needed for University purposes, they must be handled in accordance with the University’s surplus property procedures.
      • Travel to professional meetings or sites where research, performances, or other scholarly activity is conducted. Travel must comply and be documented consistent with the requirements of University Policy 602.7, “Travel Authorization and Reimbursement” and the University’s Travel Manual.
      • Graduate stipends or student hourly wages for students directly supporting the work of the distinguished professor.
      • Dues  for membership in professional associations, with the understanding that lifetime memberships should rarely be purchased (and then only with the approval of the department chair).
      • Meals and refreshments for lab group meetings, journal clubs, seminars, or recruiting dinners.
      • Awards and gifts in accordance with University Policy 602.11, “Gifts, Awards and Prizes.”
    2. Examples of impermissible expenditures:
      • Items of personal benefit, including university parking fees and tickets, library late fees, home equipment (except for equipment purchased for University activities), home furniture, or services not directly related to University activities.
      • Assistance provided directly to students, such as emergency personal loans or any other form of student aid awarded by a faculty member.
      • Additional Compensation (as defined in University Policy 101.15) for the faculty member, other than approved summer salary.
      • Membership in airline travel clubs.
      • Political activities, including meals or donations associated with such activities.
      • As with other personal expenses, personal travel is not a permissible expenditure. For example, travel to a professional conference contributes to the faculty member’s scholarship and is an appropriate use of discretionary funds. However, travel to and from a vacation home is a personal expense, even if a faculty member works on their research while there. 
      • Travel for family members or other individuals who are not involved in the faculty member’s research or scholarly work.
      • Mobile communication devices or plans.
  2. Spending specific restrictions: As indicated in the Use of Funds Policy, expenditures from donated funds must also adhere to specified donor restrictions.
  3. Management of fund expenditures: Management authority for discretionary fund expenditures resides with college deans, who may further delegate that authority within their college, including to department chairs of the holders of the distinguished professorships. In all instances, it is critical to remember that discretionary funds are University funds and should be used only for the purpose of furthering UNC Charlotte’s mission through the work of its faculty. As impermissible expenditures may result in personal liability, faculty are highly encouraged to seek advice from their department chair and/or business officer before making an expenditure if they have any doubts as to its permissibility.

    It is incumbent on responsible financial administrators at the college and departmental levels to provide oversight on the use of distinguished professorship funds. In particular, financial administrators must ensure appropriate review and approval of financial statements, all purchases, and expense reports, and monitor spending to ensure that discretionary funds are not in deficit.

    College deans have final authority over and responsibility for decisions regarding the permissibility of any expenditure using distinguished professorship funds.

Related Resources

Revision History

  • Initially approved February 1, 2024
Standard for Gifts, Awards, and Other Payments
Categories:Resources, Standards and GovernanceTags:Trust fund management, Debt, and Compliance

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

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

[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

Standard for Marketing and Development
Categories:Resources, Standards and GovernanceTags:Trust fund management, Debt, and Compliance

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

Revision History

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

Last Updated: December 21, 2017

Standard for Meals and Entertainment
Categories:Resources, Standards and GovernanceTags:Trust fund management, Debt, and Compliance

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]
Standard for Non-Recharge Unit Revenues
Categories:Standards and GovernanceTags:and Compliance, Debt, Trust fund management

Purpose

This standard serves as a supplement to Section II.C.3 of University Policy 602.12, Revenue Generating Activities. This standard provides guidance on managing revenues and expenditures resulting from department operations, including those related to activities that formerly were a recharge unit (RU) but no longer qualify as such.

Scope

This standard applies to all revenue-generating activities by campus departments where revenue is recorded in the 13XXXX fund range, including situations where a recharge unit operating with a 13XXXX University fund number is determined to no longer qualify as a recharge unit and must inactivate the fund number(s) associated with the activity. The existing fund number will be replaced with a fund number in the 150000-150020 range.

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. Revenue generation: All revenue generating activities must support the University’s mission of teaching, research or outreach. These activities are not a source of discretionary funding.
  2. Business plan: The revenue activity of a former RU may continue within an established business plan that addresses the following:
    1. An initial projected budget and business plan should be included with the request for a new 15XXXX fund and submitted to Financial Services and Legal Affairs for approval. Any subsequent changes to the business plan must be provided to Financial Services.
    2. A signed service agreement must be in place prior to the delivery of goods or services. A copy of the executed service agreement must be included with the business plan.
    3. Rates charged should approximate the cost of goods or services provided. The rate calculation should be adjusted periodically to reflect current costs.
    4. The business plan should provide sufficient detail about the nature and type of expenditures to be incurred as part of the planned activity.
    5. The plan should identify the business officer or fund administrator within the department responsible for managing the fund to be used for the planned activities (e.g., the individual responsible for processing the receipts generated by the activity and making the related expenditures).
    6. The goal is for these activities to operate close to break-even. If a minimal surplus occurs, the business plan should describe how any surplus will be applied for the purpose of delivering the goods or services in a future period. Surpluses may not be transferred to another fund without approval from Business Affairs.
    7. Any gifts received by the department must not be deposited into this fund. Gifts must be processed through The Foundation of the University of North Carolina at Charlotte, Inc., as described in University Policy 602.2, Solicitation and Acceptance of Gifts.
  3. Expenditures: Expenditure guidelines are the same as those for other unrestricted trust funds. Any usual and customary business expense related to the delivery of the good or service is permissible, such as:
    1. Salaries, wages
    2. Supplies
    3. Equipment
    4. Scholarship assistance
    5. Other costs directly associated with providing the good or service
  4. Non-permissible expenses:
    1. Donor solicitation expenses
    2. Alcohol and entertainment expenses
    3. Expenses that confer a personal benefit
  5. Annual report: By September 30 each year, the department conducting the revenue-generating activity is required to provide an annual report to Financial Services summarizing the program activity for the most recent fiscal year ending June 30. As part of the report, the department should include any adjustments needed to the previously approved business plan or rate calculation. The department’s annual report should also include a statement that re-affirms the department’s adherence to the related University Policies and Standards governing the revenue generating activity.

Related Resources

Revision History

  • Initially approved November 14, 2024
Standard for Student-Oriented Activities
Categories:Resources, Standards and GovernanceTags:Trust fund management, Debt, and Compliance

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

Revision History

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

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

Last Updated: July 10, 2017

State Purchase and Contract
Categories:Resources, Standards and GovernanceTags:Purchasing

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
Categories:Resources, Standards and GovernanceTags:Inventory Control & Surplus Property

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)
Categories:Resources, Standards and GovernanceTags:Purchasing

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

Stipends, How to Pay
Categories:Manuals – Guides – Procedures, ResourcesTags:Tax Office

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
Categories:Forms, ResourcesTags:Office of the Bursar

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

Subscriptions, How to Pay
Categories:Manuals – Guides – Procedures, ResourcesTags:Purchasing Card Program

Payment method

Bank of America purchasing card.

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.
PoliciesProceduresTraining and Reference Materials
University Policy 601.8, Appropriate Use of University FundsPurchasing 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

Supplies and Equipment, How to Procure and Pay
Categories:Manuals – Guides – Procedures, ResourcesTags:Purchasing
49er Mart logo with white male niner wearing a hat with a pick axe slung over his right shoulder. At the bottom of the logo is the text, "Where Norm shops!"

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.”
PoliciesProceduresForms / LinksTraining 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