The following table outlines specific categories of expenses that are not payable via any payment method or reimbursable from any University funds.
This list is not inclusive of all Unallowable expenses. Situations and circumstances may vary and an expenditure that is Allowable in one situation may be Unallowable in another. The determination of whether an expenditure is Allowable requires a thorough understanding of policy and standards and critical thinking.
| EXPENDITURE CATEGORY | ADDITIONAL INFORMATION |
|---|---|
| Alcohol | Includes any associated tax and tip. Exception for
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| Bus and transit passes | Unallowable when used to commute between home and the University or to any location when not on University business. |
| Charitable contributions or donations | Includes any contribution or donation to any individual, association, or corporation. A guest lecturer, consultant, or other independent contractor performing services for the University may not designate their fee to be paid to a charitable organization. |
| Coffee makers and espresso machines | |
| Dues for social service organizations, political action committees, or lobbying organizations | For example, Kiwanis or Rotary. |
| Fines and penalties | For example, parking or speeding fines incurred in a University-owned, rental or personal vehicle while on University business, or returned check charges. |
| Flowers, decorations, cards or eCards | Exception for items needed in conjunction with an official University event with a Business Purpose. Purchases for personal life events such as condolences, get-well, graduations, or birthdays, or for holidays are Unallowable. |
| Gifts | Gifts of any type are Unallowable. Examples include gifts for gratitude, personal life events such as condolences, graduations, or birthdays, or for holidays. |
| Graduation Regalia | Graduation caps, gowns, and other regalia such as tassels and stoles are Unallowable.
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| Loans or advances | Exception for loans awarded to students through the Office of Scholarships and Financial Aid. Exception for travel advances meeting requirements of 14.11 Travel Funding and advanced issues under 9.15 Operational Advances. |
| Lobbying activities | Refer to Political Activity and Lobbying Policy. |
| Money orders | Purchase of cash money orders with University funds is Unallowable unless extenuating circumstances and required preapproval from Accounts Payable is received. |
| Parking fees at primary duty post | Parking fees incurred on a University campus at the individual’s work location are the responsibility of the individual and are Unallowable. Individuals who maintain a parking permit who, on occasion, must pay visitor parking fees to park in another location to conduct University business when walking, Cat Tran, bike, or scooter are not an option, may be reimbursed for the incurred fees with a Business Purpose. |
| Parking permits for University employees and students | Exception for University-owned vehicles. |
| Personal expenses | Expenses that are for the primary benefit of an individual over the benefit to the University. Examples include but are not limited to: TSA Pre Check; visas; passports; costs for children, nannies, or pets traveling with a job candidate; job candidate personal days to tour Tucson community; Cat Card replacement; lost keys; use of a University FedEx account to ship personal items ; and clothing for an employee with no Business Purpose. Exception for apparel with a Business Purpose that meets the requirements of 9.21 Apparel. |
| Refunds to donors | Refer to 8.12 Gifts. |
| Social or recreational expenses and memberships | For example, Sands Club membership fees; employee farewells, recognition events or team building not meeting the requirements of 9.11 Employee Recognition; picnics; memorial services; holiday parties; and other events where no business is conducted. |
| Bottled water for employees | Exception for instances where no drinking fountain or water filtration system is available. |