The University of Georgia Foundation Unallowable Expenditures :: Expenditure Control :: UGA Foundation


Unallowable Expenditures

POLICY: 8.20
Effective Date: 01/01/2004
Last Updated: 12/09/2009

The following are examples of expenditures that are not considered as serving the primary purpose of furthering institutional goals and programs and will not be approved:

  • Gifts to University of Georgia colleagues for appreciation, job well done or farewell.
  • Payment for farewell entertainment; i.e., luncheons, dinners, etc.* other than for retirements which are considered an allowable expense.
  • Purchase of gifts**, flowers***, and other gratuities for University employees.
  • Contributions to other organizations not associated with the performance of services to or for a University Program.

* Foundation funds may be used to pay for the cost of a retirement reception. The receptions should be appropriate and moderate in their use of donors' funds. However, funding for the retirement gift should be handled as described above.

**When a faculty member/employee leaves the University, colleagues may solicit funding from other employees and friends to cover the costs of a party and/or gift.

Funds collected may be deposited in the Foundation. Checks collected should be written payable to the Foundation. The Foundation will issue payment for the expenses. It should be clearly documented on the Foundation check requests that funds were collected and previously deposited into the Foundation for this purpose. A copy of the Other Income Deposit form is excellent documentation for this type of expenditure. The Foundation does not treat these funds as contributions and does not retain any of the funds raised.

Discretionary funds have been provided to the President and the three Senior Vice Presidents of UGA for the sole purpose of funding gifts for key personnel upon departure from the University.

***The Foundation will consider requests for reimbursement of expenses for flowers in memory of retired faculty/staff, current faculty/staff, and special University friends. Each Vice President, Dean and Director should assure the appropriateness of the expenditure and the amount before requesting reimbursement. Payment of such requests may not be approved at the discretion of the Foundation Chief Financial Officer or Foundation Board.