Kennesaw State University 2019 Allowable Cost Matrix

Transcription

1 Last Updated February 15, Kennesaw State University 2019 Allowable Cost Matrix TUITION overhead on grants 16xxx Advertising -Media/Classified/Promotional Alcoholic Beverages-educational Yes Yes - If approved and Only if directly linked Only if directly linked Only if directly linked Only if directly linked Only if directly linked Only if directly linked reimbursable per to for credit course to for credit course to for credit course to for credit course to for credit course to for credit course Foundtion Guidelines or program. Must or program. Must or program. Must or program. Must or program. Must or program. Must be listed in syllibus. be listed in syllibus. be listed in syllibus. be listed in syllibus. be listed in syllibus. be listed in syllibus. Alcoholic Beverages-entertainment Yes Per Policy Appliances for Employee or Visitor Use or for Office Breakroom Must be in common Must be in common Must be in common Must be in common Must be in common Must be in common Must be in common Must be in common use area use area use area use area use area for use area use area use area (i.e. Stove, Oven, Microwave, Refrigerator, Coffee students Maker, Toaster, Keurig, etc) Appliances for Laboratory or Research Use with approval from Grants department Yes Yes Application Fees - College -employee ing to a college Cable TV (business related purpose) Campus Service Centers (i.e. Printing & Copying, Telecomm, etc. Parking is not an acceptable use of public ) Cards, Videos, Decorations and Flowers (related to official speakers and events and not entertainment) Citations, Fines & Penalties (Employee, Visitors, Students, Etc) Clothing w/ Logo used in Official Institute Capacity (Collared, Button Down or Golf Shirt, Sweater, Vest, Outerwear, etc) University can retain ownership of clothing and maintain log of employees goods are assigned to No Yes Yes Yes and events and events and events and events and events and events and events and events and events No Per Conditions Only if employee Only if employee Only if employee Only if employee Only if employee Only if employee Only if employee required by Only if employee required required by mgmt to required by mgmt to required by mgmt to required by mgmt to required by mgmt to required by mgmt to mgmt to wear clothing - limited by mgmt to wear clothing wear clothing wear clothing wear clothing wear clothing wear clothing wear clothing to $50 per calendar year per $75 limit Must follow $75 limit Must follow $75 limit Must follow $75 limit Must follow $75 limit Must follow $75 limit Must follow $75 limit Must follow employee - Design licensing & approval required trademark policies licensing & licensing & licensing & licensing & licensing & licensing & trademark policies trademark policies trademark policies trademark policies trademark policies trademark policies College Work Study Yes - Must be approved and processed through the University Commencement Regalia Per Conditions No Computer Charges No (Internal, Maintenance, Internet) Computers Yes - Must follow policies and be processed through Conference Registrations Yes - Must follow policies Contracts Yes - Must follow policies and be processed through Credit Card Fees No Decorations - i.e. Flowers, Ballons, Table Cloths, Per Conditions Yes Glassware, Table Rental Chair Rental, etc. and events and events and events and events and events and events and events Donations to Charitable Organizations Yes - Must have a direct, under specific connection to organization 's mission Employee Relocation Per Conditions Yes - Must be processed, under specific (moving companies, temporary housing, housing allowance, etc.) Pay via Payroll Pay via Payroll Pay via Payroll Pay via Payroll Pay via Payroll Pay via Payroll through / Payroll 's mission Employee Tuition Reimbursement No Entertainment (for student event) No (DJ, Band, Music Group, Speaker, etc.) Equipment > $4,999 Yes - Must be processed through Equipment btw $3,000 - $4,999 Yes - Must be processed through

2 TUITION overhead on grants 16xxx Fan or Heater Authorized by Building Mgmt to Yes regulate Office Temperature Fan or Heater for Individual Employees No Fellowships Per Conditions Yes - Must be processed through /payroll Food/Beverage Food Purchase Guidelines Must be allowable Must be allowable Must be allowable Must be allowable Must be allowable Must be allowable Must be allowable per Food/Group per Food/Group per Food/Group per Food/Group per Food/Group per Food/Group per Food/Group Meal Policy Meal Policy Meal Policy Meal Policy Meal Policy Meal Policy Meal Policy Meal per diem rates Meal per diem rates Meal per diem rates Meal per diem rates Meal per diem rates Meal per diem rates Meal per diem rates Food/Group Meal Food/Group Meal Food/Group Meal Food/Group Meal Food/Group Meal Food/Group Meal Food/Group Meal Doc Form req'd Doc Form req'd Doc Form req'd Doc Form req'd Doc Form req'd Doc Form req'd Doc Form req'd Yes - Must follow per diem Per Policy Must have prior Must have prior allowable per Expediture Contro approval from approval from Guidelings Grants department Agency Accounting Meal per diem rates Staff Meal per diem rates Food/Group Meal Doc Form req'd Food/Group Meal Doc Form req'd Freight Yes Fringe Benefits Yes - Mus be approved and Must be paid from same fund as employee's payroll processed through payroll Gasoline (Institute Vehicle Only) No Gasoline (Personal Vehicle) Miscellaneous Travel Exp Mo Gift Cards - Employees (Full Time, Part Time, Students, Temps, Regular, etc.) - (including Groupons) No Gift Cards - Research or Survey Participants (employee, non-employee or student) Individual requests will be reviewed on a case basis Per Conditions Yes - limited to $25 per recipient Gift Cards - Students student activity or student survey participation $75 limit Per Conditions student activity or student survey participation $75 limit No Gifts to Faculty, Staff and Students - Length of Service Recognition -Non-Cash Gifts to Faculty, Staff and Students - Retirement or Separation Gifts to Faculty, Staff and Students - Sympathy (Non-Cash) (Serious illness or death of an employee/student or immediate family member) Gifts to Faculty, Staff and Students - Employee Recognition Awards -Cash and Non-Cash Gifts to Faculty, Staff and Students - Personal Events (Wedding, graduation, birthday, baby shower, etc ) Gifts to Faculty, Staff and Students - Raffles, Door Prizes and Games of Chance -Cash or Non-Cash Yes - Plaque only No Yes - Dealth of emplyee only Yes - must be coordinated closely with a sponsoring department/ school and approved by the appropriate administrator or the University President No - Must use personal Must use personal Must use personal Must use personal Must use personal Must use personal Must use personal Must use personal Must use personal Must use personal Yes - limited to $25 per recipien for students only to encourage attendance and be Must follow rules in randomly chosen section of the USG BPM Gifts to Faculty, Staff and Students - No Recognition of Team Performance (T-shirts, scarves, GT spirit memorabilia, etc - should be de minimis, not occur regularly) Gifts to Faculty, Staff and Students - Sympathy No (Contribution to Charitable Org) (Serious illness or death of faculty, staff, student or their immediate family member) Groupons No Headphones-Personal Use/Not Prize (Bose, Beats, Noise Canceling, etc.) Headset (for hands free telephone use and conference calls) No No

3 TUITION overhead on grants 16xxx Holiday Cards, Videos and Decorations (related to entertaiment and parties) Yes - must be donor related Honorariums Yes - Must be processed through First non- employee Legal Settlements No lega affairs Maintenance of Equipment/Software Yes Marketing Yes, under specific 's mission Mileage Reimbursement for "On Campus" Use of Personal Vehicle Ground Transportation (Mileage, Parking, Taxi and Rail - No Miscellaneous Other Operating Expenses Yes, under specific 's mission Parking - Reimbursement for Local Parking (i.e. local meeting, conference, etc.) Yes Parking Permits - Campus Fleet Vehicle No Parking Permits - Guest Vouchers for Visitor Lots Yes Parking Permits - Official Business Permit No non- employess Parking Permits - Reserved Space for Campus Visitors Parking Permits - Reserved Space for Current Employees (Faculty, Reg or Temp Staff, Student) Yes No Parking Permits - Reserved Space for Current No Students Parking Permits - Temporary No (Can be used by depts in satellite locations to park on main campus for official business) Parking Permits - Vendor/Contractor No Parties (Office) - Holiday, Year End, Personal Events (including flowers, set up or any other expenses related to the party) No Plants, Shrubbery or Greenery for Lobby, Building Yes Atrium or Office Must be in common use area Postage/Mailing Services Yes Printing & Copying Services Yes Prizes, Awards, Recognition Yes - Please refer to F - Students Expenditure Control Guidelines (cash, non-cash, certificates and plaques) Prizes, Awards, Recognition Yes - if approved by the - Employees appropriate administrator or the University President. (cash, non-cash, certificates and plaques) Professional Certification or Education Training Per Conditions No Courses or Course Materials (includes classroom Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and courses, online courses and employee is primary employee is primary employee is primary employee is primary employee is primary employee is primary employee is primary preparation workbooks for GMAT, GRE, CPA, CRA or other education/certification) Professional License or License Renewal No, under specific 's mission Professional Memberships/Dues - Individual Yes, under specific 's mission

4 TUITION overhead on grants 16xxx Professional Memberships/Dues - Institutional Promotional Items - Pens, Notepads, USB Drives, etc. with Logo (must be related to an academic program or Institute initiative/promotion) Public, Private Venture (PPV) Lease Payments Only for Academic job job job job job job job job must must must must must must must must provide info and provide info and provide info and provide info and provide info and provide info and provide info and provide info and Per Conditions Only for Auxiliary Only for Student Only for Academic Per Conditions Recruiting Costs - Faculty Per Conditions Recruiting Costs - Staff Per Conditions Yes job must provide info and Yes, under specific 's mission No, under specific 's mission Yes Yes Registrations Paid to Vendor Yes Reimbursable Expenses (Consultant or Non Employee) Rental Expenses (Hotel/Meeting Rooms) Rentals (Office Equipment, Copiers, Computer Equipment, Supplies) Repairs and Maintenance Yes - with approved contract and processed through Retreats (Employee) Per Conditions No (with recreational activities such as bowling, golf, sporting events, etc) Retreats (Employee) Per Conditions Yes, under specific (without recreational activities) 's mission Safety Products - Water, Other Hydration Products Per Conditions Yes or Products required by the Occupational Safety and Should be paid from Should be paid from Should be paid from Should be paid from Should be paid from Should be paid from Should be paid from department of department of department of department of department of department of department of Health Administration (OSHA) assigned employee assigned employee assigned employee assigned employee assigned employee assigned employee assigned employee (includes students, volunteers and employees at risk due to environmental workplace conditions) Salaries/Employee Compensation Per Conditions Scholarships Per Conditions Yes - Must me approved and processed through the University Yes Services Yes (Architect, Consultant, Attorney, Physician, Temp Svcs, etc.) Software Yes - must be processed through firsy Stationary - professional, non-personalized Branded preferred Yes Stipends - Student only Yes - must be approved and processed through / Payroll Subscriptions and Dues Yes Supplies and Materials Yes Taxes - Sales Tax Yes Taxes - VAT, Excise or International Yes Technology Purchases < $3,000 Yes - must be processed throgh Telecomm (Basic Monthly, Cellular, Internet, Data, Long Distance, Network Surcharge, New Installations, Other) No Thank You Cards/Mailers Yes

5 TUITION overhead on grants 16xxx Training -Courses/Course Materials for Initially Obtaining Professional Cert or Education (includes classroom courses, online courses, preparation workbooks for GMAT, GRE, CPA, CRA or other education/certifications) Training -Job Related Per Conditions Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of Outside scope of ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and ordinary training and employee is primary employee is primary employee is primary employee is primary employee is primary employee is primary employee is primary employee is primary Only if related to job Only if related to job Only if related to job Only if related to job Only if related to job Only if related to job Only if related to job Only if related to job Only if related to job function, trng function, trng function, trng function, trng function, trng function, trng function, trng function, trng function, trng consistent with job consistent with job consistent with job consistent with job consistent with job consistent with job consistent with job consistent with job consistent with job duties and Institute duties and Institute duties and Institute duties and Institute duties and Institute duties and Institute duties and Institute duties and Institute duties and Institute is primary beneficary is primary beneficary is primary beneficary is primary beneficary is primary beneficary is primary beneficary is primary beneficary is primary beneficary is primary beneficary No Yes Only if related to job function, trng consistent with job duties and Institute is primary beneficary Travel of Emmployees - Reimbursable Expenses (bagggage fees & handling, linen, laundry, copy services, etc) Travel is only allowed on agency for approved student related trips Yes - Travel is only processed through Travel of Employees - Passports or Visas Required by for Official Business Only Travel is only allowed on agency for approved student related trips Yes - Travel is only processed through Travel of Employees - TSA Pre-Check or Clear Membership Yes - Travel is only processed through Tuition and Fee Payment for Students Per Conditions Uniforms Management must require employee to wear uniform - (i.e. police, housing, facilities, etc.) Yes - Must be processed through Scholarship office Yes - Must be prior approved and processed throgh the university, under specific 's mission Utilities - Natural Gas No Utilities - Sewerage No Utilities - Water No Weapons - ( Police Department) No ***University Advancement - Expenditures related to creation or solicitation of new donors are allowable expenses for state funding. Expenses related to existing donors must be paid for with Foundation funding.*** ***Student Activity Fees should be expended on events centered around students. See USG BPM for further detail***