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Expenditure Restrictions and Guidelines

Items generally used solely for the personal convenience of employees and which generally are not necessary in order for a State agency to carry out its statutory duties, will be resolutely questioned unless specified or implied statutory authority or perquisite approval is indicated by the Manager of Procurement and Contracts. Also, State funds cannot be expended to satisfy the personal preference of employees. When this possibility appears to exist, it is essential for the employee to contact Procurement and Contracts before an obligation is incurred.

Per Florida Division of Accounting and Auditing Bureau of Auditing Florida's Reference Guide for State Expenditures, expenditures prohibited from state funds unless "expressly provided by law" include but are not limited to:

  • promotional gifts (i.e. coffee cups or tee shirts given at the expense of State funds, unless satisfactory justification can be provided)
  • desk pen sets, Cross pen sets, or personalized name plates
  • congratulatory telegrams
  • plaques for outstanding service (other than Human Resources provided or otherwise specifically funded - prior approval process required)
  • flowers and/or telegraphic condolences
  • entertainment for visiting dignitaries
  • food
  • beverages
  • alcoholic beverages
  • decorative items (globe, statues, potted plants, picture frames, wall hangings, etc.)
  • greeting cards (Section 286.27, Florida Statutes)
  • portable heaters and fans
  • refrigerators, stoves, microwave ovens
  • coffee pots
  • radios
  • clocks for private offices
  • meals, except those served to inmates and clients of State institutions


Some of the items listed above may be purchased through the University Concessions, Foundation, or Student Activity funds (when intended for direct student use), or when it is grant-specified or contract-directed. Please submit a copy of the grant or contract with the original invoice, receipt, or Requisition. Contact the responsible accountant in the Controller's Office for determination.


 UWF Expenditure Guidelines listed under Controller's Office - Reporting  - Forms

Florida's Reference Guide for State Expenditures

Comptroller Memoranda Index

Furniture Expenditure Restrictions