APPENDIX D - EXAMPLES OF SENSITIVE EXPENDITURES

Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
1. Alcoholic Beverages Expense
See the University's Alcohol Policy
Conditional
a. Official Functions
Statement.
b. Meetings/Conferences (where
See the University's Alcohol Policy
fees are charged for admission).
Statement. This includes continuing
Conditional education courses offered to non-Mines’
students.
c. Employees in Travel Status
Note, however, that when official
No
functions occur in travel status the
official function guidelines apply.
d. Expenditures for alcohol by
designated auxiliary operations
Restrictions apply to fund and account
Yes
(Retail centers licensed to serve
use.
alcoholic beverages to customers).
e. Expenditures for alcohol
products used as part of a
Include business purpose with
Yes
research project and/or for
appropriate expenditure documents.
instructional purposes.
2. Automobile Related Expenses
a. University-owned vehicle
Yes

automobile expenses
b. Commercial vehicle rental
expenses or trip fares or taxi/shuttle
See the University's Travel Policies,
services
Yes
Chapter 5
c. Private vehicle automobile
allowances
No

d. Private vehicle standard mileage
See the University's Travel Policies,
Yes
reimbursement
Chapter 5
e. Private vehicle repairs
No

f. Moving or stationary vehicle
violation tickets
No

3. Break Room, Reception Room Equipment and Supplies
a. Basic equipment for taking meals
or snacks within the workplace, such
as simple refrigerators, microwaves, Yes

stoves, coffee pots, toasters, water
filtration, etc.


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Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
b. Equipment for entertainment,
If the equipment is intended for
such as televisions, stereos, VCR's,
Employee use the expense is not
DVD players, MP3, etc.
Conditional
allowable. If the expense is intended for
a Student/public common area then the
expense is allowable.
c. Supplies such as coffee, snack
If the supplies are primarily intended for
food, candy, drinks, paper plates,
guests, Students, or a general reception
etc.
area such purchases are allowed. If the
Conditional
supplies are primarily meant for
University Employee consumption then
the purchases are not allowed.
d. Consumable items necessary to
maintain the cleanliness of a break
Yes

room or reception area
4. Food and Related Consumables
a. Food and related consumables
for the Employee’s personal
No

consumption (Not in travel status and
not an official function).
If only University associates and
employees attend the official function
b. Food for official functions,
then functions should be limited to
including training, community
infrequent meetings (Less than two
Yes
relation, employee recognition,
times a year) or training events. These
goodwil functions (for guests or
are usually multi-unit or campus events.
volunteers), recruitment functions
Food is allowed for continuing education
and other official functions
courses.
c. Food for standing, regular
No

meetings or staff meetings
d. Regular business meals with only
employees or associates even to
No

discuss Mines’ business
e. Student Functions
Yes

f. Meals for employees while in travel
See the University's Travel Policies,
Yes
status
Chapter 5
5. Conferences
a. Costs of conferences hosted by
For food, decorations, awards and other
Mines
needs of the conference that are
Yes
covered by the conference registration
fee.


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Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
b. Costs of off-campus conferences
attended by University Students,
associates and employees

See the University's Travel Policies,
Yes

Chapter 5



6. Donations

Only the President’s Office may issue or
a. Cash donations to individuals,
approve donations and they may only
organizations, companies, non-
approve donations where the donation
profits or other charitable groups.
meets the Mission of the Colorado
No, one
School of Mines and is for a public
exception
purpose. Includes a prohibition on using
University funds to make contributions to
the School of Mines Foundation or
Athletic fundraisers.

If the event is part of a business
community, professional group or other
b. Event tickets, table or booth
entity related to Mines' education and
purchases where proceeds from
research mission and the purchase of
the event are donated to
such tables or booths represent a
individuals, organizations,
Conditional
benefit to Mines the purchase is
companies, non-profits or other
allowable. Attendance of Mines’
charitable groups.
Employees and or immediate family
shal be limited to those individuals
necessary to properly represent the
University.

With approval of the President's Office
fund raising events, or campaigns that
c. Non-cash donations to
are campus-wide, such as the
individuals, organizations,
Colorado Combined Campaign and the
companies, non-profits or other
President's Office Christmas food drive,
charitable groups.
may receive non-cash donations such
as the use of equipment (Phone, copy
machines, computers), related
Conditional
supplies, campus space or
gifts/awards.






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Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
7. Donor Cultivation and Fundraising Expenses
a. Incurred to raise donations for
However, the purchase of tickets for
others
Employees, associates and immediate
family members to attend such events
No
may be allowable if the event is directly
related to Mines’ education and
research mission and the attendance is
deemed required to represent Mines.
b. Incurred to raise donations for
the University
However, required or solicited
Yes
donations fees are not allowable

expenses.

8. Employee Recognition
a. Work related functions or
activities and their related costs,
Subject matter/focus of activities must
such as team-building exercises
Yes
be directly related to the work
focused on the workplace and all
environment or work tasks.
associated supplies and materials.
For most units these may be purchased
b. Non-work related activities and
through a collection of donations from
their related costs such as sporting
No
fellow employees. These purchases
league registrations, sponsorships,
are allowable for Mines’ Club sports
fees, and team uniforms.
teams and Mines’ Athletics teams.
c. Official Staff appreciation
Limited to not more than $30.00 per
functions (see 4b above)
person and is NOT associated with a
Yes
holiday and does NOT occur more than
two times per year per staff member.
d. Employee recognition events
Limited to not more than $30.00 per
person excluding any award value and
Yes
does NOT occur more than two times
per year per staff member. For related
awards see item 9 below.
9. Flowers and Fruit Baskets
a. Flowers and/or fruit baskets as
centerpieces and other decorative
Yes
purposes associated with an
official function



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Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
b. Flowers, fruit baskets, cakes,
etc. purchased for expressing
May be purchased through a collection
holiday, condolence, get-wel or
No
of donations from fellow Employees.
congratulation wishes to
Employees or associates.
c. Flowers, cards, fruit baskets etc.
for community relations, or to
Purchases of this type may be made
express condolences on a death of
Yes
only from unrestricted gift funds.
current Employee(s) or
Student(s).
10. Gifts, Tokens or Awards
a. Gifts or tokens for employees
With the exception of awards approved
No
(Cash or non-cash)
through Human Resources.
b. Gifts or tokens for Student,
Examples may include a gift or
associates and non-associates as
Yes
honoraria for speaking engagements,
an indication of goodwil or esteem.
Student awards/incentives.
c. Employee recruitment
Gifts above $50.00 are considered
gifts/tokens
more than a token and are not
Conditional
allowable. Tokens, such as Mines;
memorabilia, shirts, key chains,
glasses, etc. are allowable.
11. Holiday and Birthday Parties
a. Events to celebrate holidays
As approved by the Vice Presidents
Conditional
and President as appropriate.
b. Events to celebrate Employee
May be purchased through a collection
birthdays.
of donations from fellow Employees.
No
Mines’ space may be used at the unit
director’s discretion to host such
events.
Only if approved on a temporary basis
12. Internet Connections from a
Conditional
(less than six months) by a unit
Personal Location
director.
13. License Fees, Memberships,
When the license, membership, or
or Dues
dues is directly related to the
Yes
University's mission and the unit or
individual functions.


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Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
14. Moving Expense
When approved by the Provost or
Reimbursement
Yes
appropriate VP. These reimbursements
are typically taxable income.
15. Office Supplies or Equipment
Includes all office supplies and or
No
for Home Office
equipment for home offices.
16. Parking
a. Parking fees for an employee at
a primary work location
No

b. Parking tickets
No

c. Parking fees associated with
See the University's Travel Policies,
Yes
travel status
Chapter 5
d. Parking fees required at a
second/temporary work location
such as a public lot while attending
a meeting away from the primary
Yes

work location.
e. Parking for guests, businesses
or organizations at an official
Yes

function
17. Passports
If the traveler certifies that the passport
wil only be used for Official University
Conditional
Business throughout the period of time
the passport is valid.
18. Political Expenses
No

19. Recruiting Costs for prospective employees
a. Includes such direct costs as
Applicant meals outside of the
advertising, travel, official functions
Yes
recruitment/official function are
and background or reference
considered to be in travel status.
checks


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Matrix for Sensitive Items
ITEM DESCRIPTION
ALLOWABILITY
CONDITIONS/ADDITIONAL GUIDANCE
b. Recruitment functions held to
introduce the candidate to
University Employees and
associates for the purpose of
Such events should only include those
assisting the candidate and the
Yes
individuals directly related to the
University in assessing the degree
purpose of the function.
to which the employment of said
candidate would be mutually
beneficial.
20. Retirement Parties/Gifts
Parties/gifts costing over $500 together
Yes
require the approval of the Provost or
the appropriate Vice President.
21. Tickets to events
a. Tickets to events purchased for
These are only allowable when the
resale to Students and others in the
tickets are to events directly associated
University community.
Yes
with the Organizational Unit's primary
functions or if the tickets are part of a
continuing education course.
The Provost or appropriate Vice
President may approve such
b. Tickets to events purchased for
Conditional
procurements where attending the
direct use of employees, associates
event is deemed to be beneficial to the
or Students
University.
22. Visas, Green Cards and/or Immigration Fees
a. Fees for permits/ documents
Al documents must be processed
required by the Student or
through the campus offices of
employee in order to conduct
Yes
International Student and Scholar
necessary studies or work at the
Services (ISSS) and Legal Services.
University.
b. Fees for permits/ documents
required for spouses or dependents
No

of Students or Employees
c. Fees for visas for travel abroad
Yes

by Employees



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