System Procedures
for Chapter 5 - Administration
Procedure 5.20.1, Special Expenses and Chancellor/Presidential Expense Allowances
for Board Policy 5.20
Part 1. Authority
Board Policy 7.1, Authority, delegates to the chancellor authority
to develop procedures and guidelines to implement this policy.
Part 2. Special Expenses
Subpart A. Definition.
Special expenses are extraordinary expenses incurred in connection with
work-related responsibilities or official functions not generally supported
with public funds of the Minnesota State Colleges and Universities or
assigned duties of system employees, which are not reimbursable through
the regular expense regulations. Provisions for special expenses are also
found in applicable collective bargaining agreements or compensation plans.
In addition to special expenses, the chancellor and the presidents may
establish an expense account as provided for in Board policy 5.20.
Subpart B. Authorization/Approval of Special Expenses.
The chancellor delegates the authority to approve/disapprove special
expense requests for the office of the chancellor's employees to the associate
vice chancellors or above through the delegation of authority process.
The chancellor delegates the authority to approve/disapprove special
expense requests for employees of the state colleges and universities
to the presidents. A president may delegate his/her authority to approve/disapprove
special expense requests to a college/university employee(s) through the
delegation of authority process.
Except in emergency situations, approval is required before any special
expense is incurred and before commitments involving special expenses
are made.
Employees must obtain approval of special expenses before incurring such
expenses or the payment may be denied. Requests received after the event
or too late to provide a proper review must include an explanation of
why the request was not provided in a timely manner. Payments to reimburse
or advance special expenses may be made only if the approved request to
incur special expenses is attached to the Employee Expense Report.
Subpart C. Expenses Covered.
The following expenses are covered where the benefits of the employee's
attendance or participation will accrue primarily to the state:
- Full cost of a meal when it is part of the structured agenda of a
conference, workshop, seminar, or meeting which the chancellor or president
has authorized the employee to attend, whether or not the employee is
in travel status.
- Meals and related expenses, or non-alcoholic refreshments and food
served when conducting business with citizens; members of boards, commissions,
task forces, or workgroups; foreign, federal, state, or local governmental
officials and/or employees.
- Registration and tuition fees for conferences, seminars, workshops,
or education courses. Education courses provided through a tuition waiver
are not special expenses. Prior approval is required only if the cost
exceeds $1,000 per participant.
- Non-alcoholic refreshments and food for system, board, college or
university sponsored meetings, receptions for speakers, performers,
and commencements; conferences; workshops; and other similar system,
board, college or university sponsored meetings or activities that have
predominantly non-state employees.
- Non-alcoholic refreshments, food and other conference costs for system,
board, college or university sponsored events where registration fees
are charged and the majority of the participants are non-state employees.
- Non-alcoholic refreshments and food for meetings that consist primarily
of state employees when the non-alcoholic refreshments and/food are
an integral part of the event and are necessary to sustain the flow
of the meeting and to retain captive audience and meet one of the following
criteria:
a.) a meeting with participants from many geographic locations where
the majority of the participants are in travel status
b.) a department-wide or division-wide annual/quarter/semester staff
meeting for all employees
c.) a department or division senior management planning or organizational
meeting
d.) a department, division, college, university, system or office of
the chancellor wide meeting regarding a topic(s) with department, division,
college, university, system or office of the chancellor wide impact
e.) a structured training session, available to employees generally
and conducted by persons outside the Minnesota State College and University
System, provided it has been approved by the college, university or
office of the chancellor.
With the exception of Board of Trustees meetings, campus visits, and
other official functions, including but not limited to committee meetings,
the above meetings shall be scheduled to minimize the inclusion of meals.
- Non-alcoholic refreshments and food may be provided during official
meetings or other functions of the Board of Trustees.
- Lodging if an employee is not in travel status:
a.) when weather conditions or other unforeseen occurrences warrant
lodging;
b.) when college, university or office of the chancellor business or
contract negotiations prevent the employee from returning home; or
c.) when the chancellor or president authorized overnight participation
in an approved event. Authorization should be based on the benefit of
such participation to the Minnesota State Colleges and Universities.
- Expense reimbursement for lodging, travel, and meals for one attendant
for an employee with a disability that requires daily assistance in
performing various personal tasks or who has special mobility needs.
- Expenses as follows for employees assigned to work at the State Fair:
a.) Fees and admission to the fairgrounds;
b.) One meal during each shift of fewer than ten hours or two meals
during each shift of ten hours or more, subject to the meal allowances
for in-state travel collective bargaining agreements or compensation
plans;
c.) Taxi fare for employees with a disability who are unable to drive
or use other means of public transportation between their normal work
station and the fairgrounds.
- Expenses as follow for individual employee and board member awards
and system, board, college, and university recognition events:
a.) Awards for individual or group achievements, which are limited to
non-cash/non-negotiable items of nominal value as, provided for under
IRS guidelines. Items of nominal value are those that have no market
or retail value such as promotional or advertising items.
b.) Up to 100% food and non-alcoholic refreshment reimbursement for
employees being recognized at annual employee recognition events. Reimbursement
for travel in accordance with System Procedure 5.19.3. Reimbursement
for alcoholic beverages is prohibited.
Subpart D. Expenses Not Covered.
- Refreshments or meals for routine staff meetings.
- Private club memberships.
- Alcoholic beverages.
- Entertainment.
- Employee parties (including holiday parties).
Subpart E. Process.
- Determine whether or not an expense is appropriate to pay as a special
expense.
- Prepare requisition form and special expense approval form.
- Authorized employee must sign invoice and submit it to the Business
Office for payment.
Part 3. Chancellor/Presidential Expense Allowances
Subpart A. Definition.
Chancellor/presidential expense allowances (previously called department
head expenses) are expense accounts which permit the payment of expenses
related to the duties and responsibilities of the chancellor and the presidents
for which no other reimbursement is provided. All expenditures must have
a public purpose and must provide benefit to MnSCU or one of its colleges
or universities. Chancellor/presidential expense allowances account expenditures
are subject to both pre-audit and post-audit review.
Subpart B. Authorization/Approval of Chancellor/Presidential Expense
Allowances.
Expenditures from the expense allowances account must be approved by
the chancellor for the office of the chancellor and by the presidents
for colleges/universities. The annual expenditure limits are specified
in Board policy 5.20.
Subpart C. Expenses Covered.
The chancellor/presidential expense allowances expense account may be
used to pay for items including, but not limited to:
- Meals and related expenses, or non-alcoholic refreshments and food
served when conducting business with citizens; members of boards, commissions,
task forces, or workgroups; foreign, federal, state, or local governmental
officials and/or employees.
- Meals and related expenses, or non-alcoholic refreshments and food
served at receptions where service awards are presented or retiring
employees are honored or similar events that affect employee morale.
In those instances where the individuals being recognized are accompanied
by their spouses or partner, the expenses of the spouse or partner may
also be covered.
- College/university membership in a private club/organization/professional
association when it will be used for a public purpose.
- Individual membership in a private club/organization/professional
association when it will be used for a public purpose and/or it is in
support of an individual's position within the system office of the
chancellor, college, or university.
Subpart D. Expenses Not Covered.
The chancellor/presidential expense allowances expense account may not
be used to pay for the following:
- Furniture or office supplies.
- Transportation expenses.
- Alcoholic beverages.
Subpart E. Process.
- Determine whether or not an expense is appropriate to pay from the
chancellor/presidential expense allowances expense account.
- Prepare a requisition form and a chancellor/presidential expense allowances
expense expenditure information form.
- Authorized employee must sign invoice and submit it to the Business
Office for payment.
Approved: January 18, 2002
| Related
Documents: |
- Chancellor/Presidential Expense Allowances
Expenditure Information Form
- Request to Incur Special Expense Form
|
| Date
& Subject of Revisions: |
|
-
