Miscellaneous Expenditure Guideline

July 23, 2014 and August 5, 2014

Anita Monk-Ryan, Project Accounting ManagerMelissa Miller, Director Budget and Finance

Miscellaneous Expenditures Guidelineair • planet • people

NCARUCAR

Miscellaneous Expenditure Guideline air • planet • people

NCARUCAR

General

• Just a reminder Labs/Divisions/Programs may be more restrictive than the guidance given on any UCAR Guideline, Policy, and Procedure to meet their individual programmatic needs.

Miscellaneous Expenditure Guideline air • planet • people

NCARUCAR

UCAR Employee Only Events

• Food or beverages for events where only UCAR employees are in attendance must be charged to discretionary, residual, or the General Fund. – Intramural– Meetings, seminars, conferences, etc.

Miscellaneous Expenditure Guideline air • planet • people

NCARUCAR

Refreshments for Direct Programs

• Food and non alcoholic beverages may be charged to a direct program where all of the following exist:– is necessary part of the event and not for personal

convenience. – was in the proposal/program plan budget justification,

funded by the sponsor, and is not restricted per the terms of the award

– participants include non-UCAR employees– Beverages only for breaks on NSF Awards including

interagency and passthru funding

Miscellaneous Expenditure Guideline air • planet • people

NCARUCAR

Refreshments for Indirect Programs

• Food and non alcoholic beverages may be charged to an indirect program where all of the following exist:– is integral and necessary part of the event and not

for personal convenience. – is reasonable and necessary in meeting the

indirect purpose of the program– participants include non-UCAR employees– beverages only for breaks

Miscellaneous Expenditure Guideline air • planet • people

NCARUCAR

Registration Fee Revenue (Collected)

• Registration fee revenue, not included in a proposal, may be accounted for in a separate registration fees contract.

• The registration fee contract can be used to purchase all refreshments, including alcohol.– If registrations fees are collected to cover the cost

of alcohol, a transfer of funds to a discretionary account key is required to offset the alcohol charged to the discretionary account key

Miscellaneous Expenditure Guideline air • planet • people

NCARUCAR

Registration Fees Expense (Paid)

• Programs may use direct program funds for registration fees if the attendance at the conference meets the scope of work of the agreement being charged and are allowable per the terms of the award.

Questions?