|Guiding Principles|| Ask ...|
|The expense must support an underlying University business purpose. |
- Is there a business justification for the expense?
- Is the reason for the expenditure clearly identified?
- Will a reviewer understand the purpose as it has been described?
|The expense must be properly authorized. |
- Was appropriate approval obtained before incurring the commitment of the expense?
- Are the appropriate officers receiving and reviewing the PAN notifications?
|The expense must be properly documented.|
- Is the purpose of the expense clearly identified?
- Are there itemized receipts for expenditures?
- Are the number of participants, their names, titles and affiliations included?
- Did you include the name of the host and the date and location of the event?
- Are the reasons for any exceptions (e.g., over the meal limit, spousal/partner participation, etc.) clearly explained so that an independent reviewer will understand the documentation as it has been described?
- Are all exceptions as identified above charged to an unrestricted fund?
|The expense must hold up to audit scrutiny. |
- Are the right people reviewing the Express or BruinBuy notifications?
- Is there sufficient documentation to justify the expense?
|The expense must be reasonable for the circumstances.|
- Could this expense be publicly justified and seen as reasonable for the circumstance?
- Does the expense represent reasonable value for the money?
|The expense must be paid out of the appropriate fund source. |
- Are you using a restricted fund?
- Are you aware that unrestricted funds are also subject to policy?
- Is alcohol permitted on the fund source?
- Are any exceptions included that would require an unrestricted fund source?
|The expense includes a spouse/partner of a University guest or University host. |
- Does their presence serve a bona fide business purpose?
- Does he/she have a significant role in the proceedings or make an important contribution to the success of the event?
- Was appropriate documentation provided to show that the presence of a spouse/partner serves a legitimate business purpose?
- If so, is it fully explained such that a third party reviewer would understand the benefit to the University?
|The expense is a reimbursement for a meal or light refreshment in connection with a business meeting. |
- Does the frequency of the meetings occur less than 12 times per year?
- Is food an integral part of the meeting?
- Could this meeting be conducted during working hours that do not involve a meal hour (i.e., other than lunch hour)?
The expense is related to a cash contribution included in a fundraiser fee (e.g., purchasing a table at a fundraising event).
- Did you provide documentation of the business purpose for making a cash contribution to an outside nonprofit organization?
- Is the contribution reasonable in relation to the actual or expected benefits?
- Did you provide a copy of a transmittal letter that will accompany the payment to the organization that states that the contribution is made on behalf of the University?