Expenditures
The university has many different expenditures. They all have their own guidelines with regards to how their respective transaction(s) should be processed and determining which situations they are allowed. The links below provide detailed guidelines for the different expenditures.
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University of Florida Expenditure Policy
Policy Statement Procurement and Disbursements must work together to address and communicate what purchases are allowable. These purchases include major... -
Alcohol
Directive Statement Alcohol cannot be charged to E&G funds (commonly known as “state” funds) Amounts expended from discretionary funds for... -
Awards
Directive Statement Retiring employees whose service has been satisfactory and other employees who demonstrate satisfactory service to the university may... -
Contributions to Charitable or Political Organizations
Directive Statement Allowable for all funds Payments to a Political Action Committee (PAC) included within a membership fee Not allowable... -
Educational Courses
Directive Statement Departments may pay for educational training and courses that are designed to improve the efficiency of a qualified... -
Policy on Business Entertainment
Policy Overview As a major public institution, the University of Florida is held to a high level of accountability for... -
Equipment Leases
Directive Statement All lease payments made on behalf of the University of Florida must be encumbered and processed as encumbered... -
Expenditures Involving Personally Identifiable Health Information (PHI)
Directive Statement Electronically submitted invoices from suppliers must NOT include PHI. Health Science Center (HSC) departments are permitted to receive... -
Furniture
Directive Statement Departments should purchase office and public area furniture in accordance with the State or University contract in effect... -
Gifts
Directive Statement Gift cards or certificates must be reasonable and necessary to carry out the mission of the University and... -
Honoraria
Directive Statement An honorarium is a payment made to an individual for participation in a University sponsored activity where no... -
Levies
Delinquent State Taxes The Department of Revenue will periodically provide the University with a file of suppliers with delinquent State... -
Lobbyist
Directive Statement Payments to a lobbyist are prohibited from E&G (commonly called “state”) funds to pay a person lobbying the... -
Memberships
Directive Statement Individual memberships are not allowed unless agency membership is necessary, and the purchase of an individual membership is... -
Moving Expenses
Directive Statement A moving expense is the cost of packing, shipping, and storage of household goods or a mobile home,... -
Non-Resident Alien Payments (NRA – Individuals or Corporations)
Directive Statement Payments to Non-Resident Aliens (NRAs) are made through the payroll system in myUFL when work is performed in... -
Payments with Component Unit Moneys – Foundation, Academic Enrichment Fund, and FCPA (Florida Clinical Practice Association)
Directive Statement Departments must ensure the legitimate use of DSO funds. All expenditures must: Be reasonable and benefit the University... -
Payments to Research Participants
Directive Statement The Human Subjects Payment team in Banking & Merchant Services oversees all payments to human subject research participants. ... -
Perquisites
Directive Statement A Request for Approval of Perquisite or Sale of Goods and Services Form HR-400 must be completed and... -
Promotional Items
Directive Statement Purchase of promotional items are NOT allowed when using E&G (commonly called “state”) moneys. Purchase of promotional items... -
Sales Tax
Directive Statement The University of Florida is not liable for payment of State of Florida sales tax. Departments should obtain... -
Telecommunications
Directive Statement Departments have three options in terms of handling the business use of cell phones and similar wireless communication... -
Allowable Unencumbered Expenditures
Directive Statement Unencumbered disbursements bypass the University’s purchasing system and should only occur where normal purchasing procedures are not available...