All University faculty, staff, and students, especially those who initiate, process, or approve financial transactions, are responsible for knowing the types of expenditures that are not allowable per University policy. Just as importantly, anyone expecting to be reimbursed for expenses they incur on behalf of the University should be familiar with these policies.
The University Business Policies and Procedures Manual (“UBPPM”) is the source for all of these policies, including Policy #4000 Allowable and Unallowable Expenditures.
For easy reference, the specifically listed unallowable expenditures in Policy #4000 are summarized below. Please refer to the actual policy for complete descriptions.
University funds may not be used for the following types of expenditures:
4.1 Fines and Penalties
4.2 Expenditures for Personal Benefit
4.3 Maintenance and upkeep of privately owned vehicles
Community & business orgs: only allowed when employee is official UNM rep
Professional orgs: only if benefit to UNM, and approved by dean or director w/budgetary authority over the funds to be expended
4.5 Personal gifts to faculty, staff, and students
4.6 Holiday decorations for University offices and buildings
4.7 Political and charitable contributions
4.8 Office refreshments unless for use primarily by guests of University or at business meetings
4.9 Advances or loans to employees
4.10 Reimbursement for personal items stolen from University buildings
4.11 Contracts w/firms (including sole proprietorships) in which current UNM employees have a direct financial interest
4.12 Contracts w/firms (including sole proprietorships) in which individuals employed at UNM in preceding twelve months have a significant financial interest
4.13 Entertainment of UNM employees
4.14 Tuition for University credit courses, books, supplies or fees
4.15 Purchase of alcoholic beverages, except when for a UNM hospitality event for guests
4.16 Payment for goods or services not received
4.17 Purchase of work clothes, or cleaning, alteration or repair of personal clothing
4.18 Insurance coverage which replicates University coverage
4.19 Any good or service not representing a public purpose benefiting the University
4.20 Cost of transporting an impaired employee home, unless all options in "UNM Protocol for Managing Suspected Employee Impairment at Work" have failed
Please consider contacting the appropriate Financial Services accounting office beforehand for guidance as to whether a particular transaction is allowable per policy.