Expenditure Restrictions and Guidelines
The University of West Florida (UWF) adheres to strict guidelines governing the use of state funds. Items intended solely for employee personal convenience—or not essential to UWF’s statutory duties—require explicit statutory authority or prior approval from the Manager of Procurement and Contracts. State funds may not be used to fulfill personal preferences. Employees must consult Procurement and Contracts before incurring any such obligation to ensure compliance.
Per the Florida Division of Accounting and Auditing Bureau of Auditing Florida’s Reference Guide for State Expenditures, the following items are prohibited from state funds unless expressly permitted by law:
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Promotional Gifts: E.g., coffee cups or t-shirts, unless justified and approved.
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Personal Office Items: Desk pen sets, Cross pens, personalized nameplates.
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Recognition Items: Congratulatory telegrams, plaques for outstanding service (unless provided by Human Resources or specifically funded with prior approval).
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Condolences: Flowers or telegraphic messages.
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Entertainment: Costs for visiting dignitaries.
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Food and Beverages: Including alcoholic beverages.
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Decorative Items: Globes, statues, potted plants, picture frames, wall hangings.
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Greeting Cards: Per Florida Statute 286.27.
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Personal Appliances: Portable heaters, fans, refrigerators, stoves, microwaves, coffee pots.
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Electronics: Radios, clocks for private offices.
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Meals: Except for inmates or clients of state institutions.
Exceptions:
Certain items may be purchased using alternative funding sources, such as:
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University Concessions, Foundation, or Student Activity funds (for direct student use).
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Grant-specified or contract-directed funds (submit grant/contract copy with invoice, receipt, or requisition).
For clarification, contact the Controller’s Office.
References:
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UWF Expenditure Guidelines – Available under Controller’s Office > Reporting > Forms.