SPENDING POLICIES AND PROCEDURES
UNIVERSITY OF WEST FLORIDA FOUNDATION, INC.

APPROVED BY UWF FOUNDATION BOARD OF DIRECTORS
DECEMBER 19, 2003

GENERAL STATEMENT

The University of West Florida Foundation, Inc. was chartered in 1965 as a direct-support organization of The University of West Florida. Its Articles of Incorporation provide that it will accept and administer gifts on behalf of the University and administer those gifts in accordance with the wishes of the donor. It is a qualified charitable organization under Section 501(c)(3) of the Internal Revenue Code of 1954 and 1986, which exempts its revenues from federal income taxation. Gifts, matching funds, and the earnings thereon will be used to further the interests of the University by supplementing appropriated resources in support of the teaching, research, and service components of the University.

It is both prudent and appropriate to remember at all times that these resources represent gifts and therefore should be expended in ways such that the benefactor would be pleased with how their gifts are used and with our stewardship.

PURPOSE

The purpose of this policy is to provide general guidance on the proper uses of Foundation funds and to define those expenditures deemed inappropriate. Procedures for the processing of requests for expenditures are also included.

OFFICE RESPONSIBLE

Although the University President is fully accountable to the Florida Board of Education for the proper budgeting and expenditure of all Foundation funds, it is the responsibility of the appropriate Vice President, Dean, Director, and Account Manager to be accountable for their accounts. The Foundation business office is responsible for document review and the implementation of this policy.

POLICY

Foundation funds should be used to further the overall mission of the University and its various organizational units as budgeted and approved by the Foundation Board of Directors and the President of the University. All individuals having responsibility for the expenditure of Foundation funds must exercise care to ensure that all such expenditures are necessary and appropriate within the context of the mission of a Florida public university and the particular academic program or organizational unit involved. In particular, all expenditures must be justified based upon the benefit to the particular organizational unit and the University as opposed to the actual or perceived personal benefit to any individual person or persons associated with the University.

The following guidelines apply to all Foundation accounts:

1. The Foundation accepts donations, gifts and contributions only. Funds derived from non-qualifying activities such as workshops, seminars, conferences, symposiums, or fund raising activities such as raffles, bake sales, dances, athletic events, promotions, etc. cannot be accepted and should be deposited in an appropriate University account.
2. University employees are encouraged to make gifts to the University through the auspices of the Foundation. To avoid any perception that their gift is being used to support a program over which the donor has discretion, an employee may not make a gift to a fund on which they have signature authority. In the case of a Dean/Director or Vice President, because of their authority over a broad range of funds, gifts may be made to support any college endowment, scholarship, or other restricted fund outside their area of supervision.

PERMITTED EXPENDITURES

Timeframe for submission of reimbursement requests will be limited to 90 days from the date on the receipt being submitted for reimbursement.

Professional development costs may include national and international travel to conferences, symposiums, and training programs. These activities will help ensure that faculty and staff remain current in their fields; contribute expertise to colleagues; and, bring recognition to the University. Note: Travel arrangements should be arranged through the University by TAR whenever possible.

Student recruiting, support services, student program support, and financial aid represent important objectives for which State funds are seldom sufficient. In addition, such student activities as orientations, picnics, banquets, and student organization support are an integral part of the student experience and may be supported financially through the use of local funds.

Facility construction or improvement is often the focus of private fund raising. In other cases, discretionary local funds may be used to construct or improve critical facilities. Note: If the University has the capability to perform a function (shelving, painting, cleaning, etc.) an outside vendor should not be contracted.

Organizational and management planning and development activities must be undertaken periodically to assure that effective strategies and plans are developed and evaluated. This may include the use of consultants, retreats, and rented facilities away from the distractions of the normal workplace.

Community/professional relations, public relations, donor relations, expressions of institutional gratitude, and government relations activities are essential to a publicly assisted institution if it is to properly communicate its mission and needs to individuals who are in decision-making positions affecting the University. Because of the political sensitivity of these types of expenditures, great care and judgment must be exercised in their use.

Acquisition of professional recommendations sometimes requires the engagement of specialized consultants for a range of financial, legal, medical, environmental, architectural, and organizational issues. When internal staff expertise is not available, or requires corroboration, obtaining external advice may be appropriate.

Recruiting and retaining outstanding faculty and staff may require the use of local funds for candidate interviews, spouse travel, relocation expenses, search consultant fees, program initiation and support, facility renovation, and/or equipment, etc. In certain instances when State funds are insufficient to attract and retain outstanding talent to the University, it may be appropriate to use local funds for salary supplements or other forms of personal compensation in order to be competitive in the academic or administrative marketplace. However, all salary supplements and other forms of personal compensation require written approval by the President of the University or designee.

Improved faculty and staff morale activities require the expenditure of funds for special recognition awards, observances of major holidays, expressions of institutional gratitude, and events marking the successful completion of major projects of significant benefit to the University.

PROHIBITED EXPENDITURES

1. Foundation funds may not be used to further the political or religious aspirations of an individual or group.
2. Due to the complexity and wide variety of rules pertaining to visa holders, payments to non-U.S. citizens for services or other obligations will not be paid directly by the Foundation. However, upon review and approval by the Controller's Office, such payments may be paid by the University and funded using Foundation funds.
3. Foundation funds may not be used to pay late fees/charges, penalties, fines, or citations/tickets. This includes "fines" assessed by a civic organization for a no-show on a previously confirmed attendance.
4. Expenditures for personal clothing will not be paid with Foundation funds. This does not include items purchased to commemorate special events of The University of West Florida or gifts to donors or special guests of the University.
5. Cellular telephones and service fees can be paid using University resources. Therefore, Foundation resources should not be used for cellular telephone expenses.
6. Expenditures for bottled water will be permitted only in circumstances in which potable water is not available within a reasonable proximity to the working environment. An exception to this policy will be allowed only when the bottled water is designated for University guests and their hosts. Typically these purchases are only permissible for offices with major external roles (e.g., President's office).
7. Kitchen supplies such as cups, plates, napkins, sugar, coffee, soft drinks, etc. should be acquired through means other than Foundation funds. An exception to this policy will be allowed only when the items are designated for University guests and their hosts for the particular visit. Typically these purchases are only permissible for offices with major external roles (e.g., President's office.)
8. Payment for routine off-campus meals that do not have business as their primary purpose is prohibited. Receipts for business meals must state the names of all attendees and include a written statement of the business purpose of the meeting. Additionally, gratuities are limited to 20% of the cost of the meal. Reimbursement for modest refreshments during Department meetings, Board meetings and the like is allowed and will be made to the individual or caterer who provided the items/services.
9. Payment for items associated with recognition of individual employee's birthdays (e.g. cake, drinks, balloons, and paper goods) is not an appropriate use of Foundation funds. A modest group celebration of birthdays is permissible (e.g., the President hosting an event for all of that month's birthdays.)
10. Generally, Foundation funds should not be used for service club or social club memberships (e.g., Rotary, etc.). The exception to this is for individuals who play significant roles in furthering community relations (including the President, VPs, and Deans). Memberships for individuals beyond the President, VPs and Deans are limited to persons with major external roles and require approval by the appropriate VP. Only basic membership dues (i.e., not voluntary donations, fines, etc.) will be reimbursed. In all cases, the primary purpose of the membership and the expenditure should be for promotion of the University.
11. Office maintenance functions (carpet cleaning, plant maintenance, etc.) may not be paid for with Foundation funds.
12. UWF parking decals for faculty and staff, including adjunct instructors, may not be reimbursed by or purchased through the Foundation.
13. In instances where a mandatory facility fee is not imposed by a hotel/motel, payments made for in-room movies, laundry, mini-bar and other hotel amenities may not be reimbursed by the Foundation.
14. Payments for office supplies or furniture and equipment that are not business-related, customary, or reasonable may not be paid for with Foundation funds.

Need for Prior Approval:

It is recognized that the appropriateness of some expenditures will be unclear even in light of this policy. In these cases, it is the responsibility of the unit, account administrator, or individual to obtain prior approval from the Foundation Business Office.

Exceptions:

This list of prohibited expenses is meant to address the large majority of situations. Under rare and unique circumstances exceptions may need to be made. Such cases require written approval of the President of the University. In cases directly involving the President, prior approval by the Foundation Board of Directors may be necessary.

PROCEDURE

Requesting expenditures from an account held by the Foundation will require compliance with the restrictions and conditions placed upon the funds by the donor(s) and with the Request To Spend Foundation Funds preparation guidelines. Additionally, non-typical expenditures of Foundation funds require the following:

1. For the transfer of funds from a Foundation account to a University account or when making a payment on a University invoice, a University account number and object code must be provided on the Request to Spend Foundation Funds form.
2. All individuals employed through the University (including Adjuncts and students) receiving compensation for services performed must request payment using an action sheet that is processed through University payroll. The Foundation is prohibited from making direct payments to any State University System (SUS) employee for compensation or non-recurring salary supplements; however, such payments may be paid by the University and funded using Foundation funds. For any other person who performs services requiring payment, a current address and Social Security Number / Employee Identification Number must be provided.

SUMMARY

In spending Foundation funds, the Foundation and University believe that accountable officers must have sufficient latitude to accomplish the mission of their organizational unit and that of the University. The Foundation and University also embrace a set of values that is in keeping with a sense of prudence and with the leadership role that the University inevitably plays within the larger society. To that end, the University expects that accountable officers will exercise good judgment and a high degree of ethics in making expenditure decisions, taking into consideration such factors as:

• Reason
  
• Appropriateness
  
• Clear justification
  
• Sensitivity to the values of the Foundation and the University
  
• The current academic, social, ethical, and financial environment of the University
  
• The effect that certain types of expenditures may have upon the public image of the Foundation and the University
  
• The overall purpose to be served and,
  
• Consideration of the types and amount of funds available to various units within the Foundation and the University.

Other University Policies