General Expenses

General Expense Allocation

General expense items include equipment that costs less than $2,000, office supplies, postage, telecommunications, and other types of supplies and services. The general expense allocation is entered in the financial information system as the basis for the Budget Comparison report generated each month by the Business Office.

The DEO establishes a recurring allocation of general expense funds to the various institutional account categories of expense. In September, the College sends the DEO a worksheet to use in reallocating the recurring budget among these institutional accounts for the current fiscal year. The DEO may also request from the College non-recurring supplements to the general expense allocation to cover one-time special needs such as recruitment costs or unanticipated repairs.

The DEO is responsible for ending the fiscal year within +/- 5% of the recurring general expense allocation. In April the College asks for an estimate of how the department will close. The DEO should consult the accounting staff in the Dean's Office concerning allowable transfers of funds between general-fund accounts and non-general-funds accounts that would result in a zero balance.

When the department has general expenses related to grant projects, the grant funds are used to cover the expenses.

Purchases of Food and Beverages

If the department has general expense funds available, the College will allow the funds to be used for refreshments for faculty or staff at specific events related to the department's academic mission:

Please refer to the UI Operations Manual. V-11.25 as to what is appropriate for food and beverage expenses and the documentation and signatures required. The College of Liberal Arts and Sciences requires pre approval from the Dean's Office for these types of purchases. (food purchase request form.doc) Please include source of funds and the University purpose in your request.

Departments may also use gift accounts at the UI Foundation for entertainment expenses for events in the list above or for other events.

Purchase of Alcohol for University Activities

Alcoholic beverages cannot be purchased with state-appropriated funds. If a department wishes to use private funds to purchase alcohol for a function on University property, the alcoholic beverages must be provided by the Food Service of the Iowa Memorial Union, which administers the State of Iowa liquor license held by the Board of Regents. The alcohol may be served in designated non-academic buildings such as the Union, Hancher Auditorium, or the Museum of Art. Contact Sondra Smith (IMU Food Service, 335-3105) for help with the arrangements.

Occasionally, the University grants permission for the Iowa Memorial Union to provide wine and beer service in approved areas of academic buildings for events that are developmental in nature and are not open to the public. Dean Maxson must request this permission from Phillip Jones, Vice President for Student Services. The DEO writes the Dean well in advance of the occasion specifying the day, time, location, and purpose of the function and those invited (e.g., faculty, alumni, graduate students). The Operations Manual V-26, contains the complete University guidelines for alcoholic beverage service.

Personal Use of Office Phones

Faculty and staff must keep personal use of University telephones to a minimum. DEOs are responsible for monitoring compliance with this policy and taking corrective action. An employee who makes a personal long-distance call or sends a personal fax on a University phone line must use a personal calling card, call collect, or charge the call to a home phone. If, in an emergency or through inadvertance, a personal long-distance charge is made to a University account, the caller must give the department a check made out to the University of Iowa for 167% of the charge and the department must deposit that money at the University Business Office. The University audits long distance usage and may take disciplinary action for abuses.

Honoraria

The general expense budget or a gift fund may be used to pay honoraria to individuals who give scholarly lectures or performances or otherwise contribute to departmental curricular and extracurricular enrichment on a short-term visit. Honoraria are not subject to tax withholding if the recipient is a U.S. citizen or permanent resident. If the individual invited is not a citizen or permanent resident, the department should work with the immigration specialist in the Office of Human Resources to make certain that the appropriate visa is obtained.