Spending Budgets and Expenditures

Effective Date: 01/01/2004
Last Updated: 09/10/2009

Increasingly, private philanthropic dollars are necessary to supplement public dollars if the University of Georgia is to maintain and strengthen its reputation as one of the leading public universities in the country.

Private philanthropic support depends, in part, upon the confidence donors have in External Affairs commitment to sound fiduciary management of funds, including expenses.

All University of Georgia employees are employed by the University System of Georgia and are therefore subject to University System rules with respect to expense reimbursement and other financial support. As a supplement, External Affairs also provides financial support to employees, both as salary supplements and for expense reimbursement. The purpose for such additional support is to help the University of Georgia attract, and keep, the best leaders who can effectively implement the mission of the University of Georgia.

Accordingly, the following general principles apply in judging the appropriateness of expense reimbursements:

  1. All expenses must be both reasonable in amount and necessary to support the mission of the University of Georgia.
  2. All University of Georgia employees should seek reimbursement from the University System of Georgia first to the maximum extent permitted under University System rules and regulations; thereafter, application should be made to External Affairs for reimbursement of those expenses not covered by University System rules and regulations.
  3. Those requesting reimbursement from External Affairs should consider that reimbursement funds will come from donor-provided dollars and that all expense requests are subject to public scrutiny and audit. Expense requests that are not properly documented may subject External Affairs to criticism if there is an appearance that expenses are excessive or not reasonably related to University business. Documentation must make it clear that the expense is reasonable and related to University business.
  4. Requests for reimbursements must be approved by a University employee senior in job position to the person (employee) making the request.
  5. Requests for reimbursement from the President of the University shall be reviewed by a subcommittee of the Finance and Compensation Committee and will also be audited from time to time by an outside auditing firm.
  6. Periodically, the Finance and Compensation Committee of the Foundations will adopt specific rules applicable to expenses for travel, entertainment, meals, lodging, and other expenses; however primary reliance will be placed upon the sound discretion and judgment of University officials regarding expenses for which reimbursement is sought considering the principles set forth herein.