Full List of Resources

Payment method:

The preferred method for prepaying for registration fees to conferences and non-conference events associated with University-related business is to use a University-issued Purchasing Card (P-Card).
Other allowable methods include:

• Submit a Travel Reimbursement and Expense Report form

Rationale and other considerations:

Registration fees associated with conferences and non-conference events related to University business are allowable on a P-Card. Please refer to the Travel Manual for additional information (link provided below). Note: Registration tours and other social activities at conferences cannot be paid for using a p-card. The attendee must pay out of pocket and seek reimbursement via a TRER if the department considers the expense appropriate.

How to do it:

1. Complete a Travel Authorization form and obtain supervisor approval. Note that a Travel Authorization is not required if the event is local and the attendee will not be in travel status.
2. Upon approval of the Travel Authorization form, the traveler or their designee may then pay the registration fee using a P-Card. When using the P-Card for travel expenses, follow the guidelines and processes identified in the Travel Manual (link provided below).

Policies	Procedures	Forms / Links	Training and Reference Materials
University Policy 602.7, Travel Authorization and Reimbursement

OSBM Budget Manual (Refer to Section 5 for Travel Policies)
IRS Travel, Entertainment, Gift, and Car Expenses Publication (Publication 463)

University Policy 601.8, Appropriate Use of University Funds

Purchasing Card Manual

Travel Manual

Travel Forms Package

Expense Account Codes

Purchasing Card Reference Guide (PCRG)

 

Contact for additional questions:

Send an email to the Purchasing Card mailbox at purchasingcard@charlotte.edu, or refer to the Purchasing Card website.

Last updated 9/14/18, 6/03/19

Last Updated: June 3, 2019

• Return Goods Form

Purpose: This form should be used to notify Purchasing that goods need to be returned to a vendor.

Last Updated: June 6, 2015

Origins

Campus divisions and departments are ultimately responsible for the accuracy and timely submission of personnel action forms including Personnel Distribution forms (PD7) and time records. Failure to do so may result in overpayments to employees, creating an unnecessary financial burden on the department.

Payroll Calendar & Due Dates: Each year, Payroll provides monthly and bi-weekly schedules for the upcoming year, including deadlines for receiving personnel action forms and time records. The Payroll Calendar is readily available on Payroll’s website.

Supervisors: All supervisors must communicate information about search postings, hiring recommendations, terminations, leaves of absence, pay rate changes, etc. to their department’s Business Officers in a timely manner. The supervisor is then responsible for ensuring that the information is submitted through the proper approval process (e.g., through the Graduate School, Office of Academic Budget & Personnel, Human Resources and/or Payroll) prior to the “Paperwork Due to Payroll” date (in Payroll Calendar). Since some of the personnel action documents must have multiple approvals before delivery to Payroll for processing, departments may need to anticipate review time or simply monitor the status of the personnel action to help prevent potential overpayments and ensure new/current employees are paid timely.

Overpayment & Collection Process

If the employing department becomes aware of a potential overpayment, Payroll should be contacted immediately, and this overpayment form must be completed. Upon notification, Payroll will:

• Gather the supporting documents and calculate the overpayment on a gross-to-net basis. The employee is only required to repay the net amount if repayment can be accomplished within the same calendar (tax) year. If repayment crosses the calendar (tax) year, the gross amount must be repaid.
• Send written notification to the employee, with a copy to the employing department, detailing the overpayment and the University’s expectation for collection. This includes notification of North Carolina General Statute 147-86.23 which outlines the University’s right to add interest & penalties to past due accounts. Effective January 1, 2015, the University will assess a one-time 10% late payment penalty and accrue interest charges at 5% annually unless payment is received or a payment plan has been agreed to by both parties within 30 days of the notification date.
• For Repayment Options: Contact Payroll (Note: Current employees will have their overpayment collected through a payroll deduction, unless other payment arrangements are made.)

Most of the time, individuals make repayment arrangements within 30 days of being notified; however,

• If Payroll has not received a response after 30 days, the overpayment is considered past due and a second communication is sent, indicating interest and penalties will begin unless repayment arrangements are made immediately.
• Students with a past due overpayment will have a registration hold placed on their account until payment is made. Once the overpayment is 30 days past due, the student will be denied readmission, transcripts, diploma, etc. until payment is made.
• If no response is received after 60 days past due, then the Controller’s Office notifies the State of North Carolina Attorney General’s (AG) Office of the debt. The AG’s office then sends a final communication to the employee for collection. The Controller’s Office will also refer the debt to the North Carolina Department of Revenue (NCDOR), under North Carolina General Statute 105A-3(b), to have it deducted from the employee’s State income tax refund according to the Set-Off Debt Collections Act (SODCA).
• If no response is received to the AG’s letter within 90 days, then the University may turn the debt over to a state-approved collection agency.

Once full repayment is received, the funds are returned to the department and updates are made to the employee’s gross pay, taxes, deductions, and benefit records. If needed, an amended Form W-2 is issued.

Contact Email: payrolldept@charlotte.edu

Last Updated: June 22, 2021

Salary Overpayments Form

Purpose: Use this form to report an employee salary overpayment. Note that departments are responsible for informing current and former employees that they were overpaid. The department is also expected to let such employees know that Payroll will be in touch with them regarding the balance owed. The employee should be expecting an overpayment invoice BEFORE Payroll makes contact with them.

Contact email: PayrollDept@charlotte.edu

Last Updated: June 22, 2021

• North Carolina Sales and Use Tax Exemption Certificate (2025)

Purpose: To provide the sales and use tax exemption certificates on file with UNC Charlotte’s Tax Office. The University is exempt from North Carolina sales and use tax for qualifying purchases.

Contact Email: taxoffice@charlotte.edu

Last updated: February 27, 2025

Signature Authority Policy

Purpose: Clarifies the source of all University signature authority, the responsibilities of those individuals to whom University signature authority has been delegated, and the consequences of signing Contracts without the appropriate signature authority.

Last Updated: August 18, 2017

Social Security Administration

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

Last Updated: November 10, 2014

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”

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 Presentation (slides)

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

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.

• The oversight of automated clearing house (ACH) and wire transfer operations is delegated to the Controller’s Office – General Accounting
• The oversight of payment card processing operations is delegated to the Office of the Bursar – Merchant Services

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

• Guideline for Contracting with Integrated Third Party Service Providers
• Guideline for Daily Cash Management
• Guideline for Establishing Merchant Accounts
• Guideline for Maintaining Merchant Accounts
• Guideline for Payment Card Processing Exceptions
• Guideline for Outsourced Payment Processing
• Guideline for Third Parties Accepting Electronic Payments on Behalf of the University or on University Property
• North Carolina (NC) G.S. 147-77 (Daily Deposit Act)
• NC Office of the State Controller (NC OSC) Policy 500.1 (Maximization of Electronic Payment)
• NC OSC 500.2 (Master Services Agreements for Electronic Payments)
• NC OSC 500.11 (Compliance with PCI Data Security Standards)
• NC OSC 500.13 (NC Security and Privacy of Data)
• NC Session Law 99-434, which amended multiple General Statutes related to the acceptance of electronic payments
• University’s Cash Management Plan
• University Policy 101.23, Employment-Related Background Checks and Criminal Activity Reporting
• University Policy 602.12, Revenue Generating Activities
• University Policy 602.2, Solicitation and Acceptance of Gifts
• University Policy 602.4, University Receipts and Deposits

Revision History

• Initially approved by the AVC for Finance on November 25, 2024

Purpose

The purpose of this document is to establish requirements for UNC Charlotte employees and other authorized users regarding the acceptance of payment (credit/debit) cards for Card Not Present (CNP) payments (e.g., online, mail order, telephone). Adherence to this standard will help ensure that the University remains compliant with all University, State and Payment Card Industry (PCI) requirements.

Scope

This standard applies to all university employees, affiliates or authorized users who will be 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

Supported Payment Gateways

All internet based CNP transactions must be captured on approved web interfaces. Any newly established processing setup for internet based transactions must utilize a designated University payment gateway and platform. TouchNet Information Systems, Inc. and Bluefin Payment Systems, LLC are the approved gateways and online transaction platforms supported by the Office of the Bursar – Merchant Services.

Data Security

University academic and business units are prohibited from establishing websites to receive and/or process Cardholder Data (CHD) outside of the allowed eCommerce web infrastructure. Customer CHD must be entered or captured on approved third party hosted websites or payment gateway interfaces and not on University devices or network resources.

All data requested and collected through online shopping carts and web portals must comply with the Guideline for Data Handling.

Related Resources

• Guideline for Data Handling
• Guideline for Mail Order Payment Forms
• Guideline for Telephone Order Payments

Revision History

• Initially approved by the AVC for Finance on November 25, 2024

Purpose

The purpose of this document is to establish requirements for UNC Charlotte employees and other authorized users regarding the acceptance of payment (credit/debit) cards for Card Present (CP) in-person payments. Adherence to this standard will help ensure that the University remains compliant with all University, State 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

Approved Processing Platforms

All card processing equipment must be compatible with the processing platform(s) of the University’s merchant services provider (e.g., Fiserv). The University’s merchant services provider is determined by the University in accordance with the North Carolina Office of State Controller (NC OSC) Merchant Card Master Service Agreement (MSA).

Approved Equipment

All CP payment card transactions should be processed through a PCI-listed Point-to-Point Encryption (P2PE) solution from the Payment Card Industry Security Standards Council (PCI SSC), obtained through or approved by Office of the Bursar’s Merchant Services in conjunction with NC OSC.

• Desktop or laptop computers, tablets or other electronic devices must not be used for entry of CHD by staff or customers. If a merchant processes card transactions online and does not have an approved device to accept card transactions at an event (in a face to face environment), they must either not accept payment at the event or accept cash or checks. 
• Complete the EC : POS Terminal Order Form to request the rental of an approved POS device to accept CP transactions at an event.

Data Security

All customer receipts must truncate the PAN so that only the last four digits are printed on the merchant and the customer copy of the receipts. The receipts must not display the card expiration date or SAD.

Related Resources

• Guideline for Card Present Payment Processing
• Merchant Card Master Services Agreement

Revision History

• Initially approved by the AVC for Finance on November 25, 2024

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

• 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 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

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

• University Policy 601.8, Appropriate Use of University Funds
• University Policy 601.10, Surplus Property Procedures
• University Policy 602.7, Travel Authorization and Reimbursement
• University Policy 602.11, Gifts, Awards, and Prizes
• University Policy 101.15, Additional Compensation for Professional Services to the University
• University Financial Management Guidelines
• Travel Manual

Revision History

• Initially approved February 1, 2024

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

---

^[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 document is to establish requirements for UNC Charlotte employees and other authorized users regarding the the interaction with Cardholder Data (CHD). Handling includes processing, capturing, storing or transmitting this type of information. Adherence to this standard will help ensure that the University remains compliant with all University, State 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

Merchant System Access

• Access to Merchant reporting systems (e.g., TouchNet, ClientLine, Online Merchant Services, CEO Portal) must be requested by the merchant via the EC-Access Request to Reporting Systems form for the purpose of providing appropriate personnel with required reports for reconciliation, research, and deposit. 
• Accesses will be restricted to the least privilege needed to perform job responsibilities and audited by the Office of the Bursar – Merchant Services on an annual basis. 
• Access from on or off campus must be conducted on University owned equipment that is updated with current antivirus and required patches, not personally owned computers and devices.
• Personnel granted access to card reporting and/or administrative portals are prohibited from copying, moving and storing CHD onto local hard drives and removable electronic media unless explicitly authorized to do so by the Office of the Bursar – Merchant Services for a defined business need. 
• If a business need is authorized, the data must be protected in accordance with all applicable Payment Card Industry Data Security Standards (PCI DSS) Requirements.

Cardholder Data (CHD) Storage

Customer CHD must never be entered or captured on University devices or network resources.

• University staff and entities are prohibited from storing the Primary Account Number (PAN) or Sensitive Authentication Data (SAD), physically or electronically (e.g., computer hard drives, CDs, Disks, other external storage media), after authorization of the transaction.
• The PAN must be masked when displayed (the first six and last four digits are the maximum number of digits to be displayed). In most cases where truncation is needed, only the last four digits of the PAN should be displayed.
• Only personnel with a legitimate business need should be able to see the full PAN.
• CHD, the PAN, and/or SAD are not to be left unattended or disclosed to others.
• CHD must never be accepted or sent by email, unsecured fax, over main network connected fax machines, or by any electronic means including end-user messaging technology.

Cardholder Data (CHD) Security Incident Response

All information security incidents or concerns must be reported immediately to your supervisor and/or the merchant account owner, who must immediately take action to determine the extent and category of the breach and report it to OneIT, if applicable, to minimize loss of sensitive data. University Policy 311.5, Personal Information Security Breach Notification Procedures, Standard for Managing Information Security Incidents, as well as the Guideline for Reporting Information Security Incidents provides guidance regarding action to be taken if a security incident is suspected or confirmed. The chart below indicates other parties that must be notified when a breach occurs.

OneIT and the Office of the Bursar – Merchant Services will coordinate reviews for any incident which involves CHD and escalate if the deemed incident is valid and meets the threshold for escalation.

All merchant/departmental entities involved are expected to cooperate fully and in a timely manner with any investigation.

Related Resources

• FAQ: How do I report an IT security incident?
• Guideline for Mail Order Payment Forms
• Guideline for Reporting Information Security Incidents
• Guideline for Telephone Order Payments
• Standard for Managing Security Incidents
• University Policy 311.5, Personal Information Security Breach Notification Procedures

Revision History

• Initially approved by the AVC for Finance on November 25, 2024

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]