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The university is responsible for ensuring compliance with all laws and Oregon Liquor Control Commission regulations, including obtaining a one-day license for serving beer and wine. Any external caterer must be approved as a university vendor for insurance purposes and IRS reporting. The university is also required to adopt the minimum risk control rules and policies of the State of Oregon Department of Administrative Services Alcohol Risk Control Policy 125-7-401 when serving alcohol or permitting alcohol to be served at university functions. See Alcohol at University Events policy.
See also, Non-travel Meals, Refreshments and Hospitality Expenses.
ALUMNI ORGANIZATIONS: Alumni associations may be subsidized only to the extent of providing office space and funds to maintain alumni records necessary for PSU requirements.
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AUDITING SERVICES: The Secretary of State Division of Audits performs auditing services for all state agencies, including state-aided institutions and agencies. Audit costs are paid from institution funds. Use account code 28003 (Audit Expense). Prior written approval from Division of Audits is required before auditing services may be performed by an outside auditing firm.
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ENTERTAINMENT AND HOSTING EXPENSES: See Non-travel Meals, Refreshments and Hospitality Expenses.
EQUIPMENT LEASE OR RENTAL: Equipment should be rented or leased only in these instances:
- It is needed for a short time.
- It is highly sophisticated and has low durability or quickly becomes obsolete.
- Its value is more than $5,000, and benefits or fixed-term costs associated with leasing make it more attractive than purchase.
- Company maintenance personnel are key factors, e.g., data processing equipment.
- Transportation Equipment: Automobiles, boats, aircraft and other means of conveyance may be rented for use in conjunction with approved travel without a prior formal agreement. (See Travel policy.)
- Evaluation for Possible Purchase: Rental or lease of equipment to evaluate it for possible purchase is assumed to be incidental to purchase. The required purchase approvals apply.
- Property Taxes: Taxes on property held under a lease or lease/purchase contract are paid by the lessor (owner), not the lessee (institution).
For more information, pertaining to leases, please see the Accounting for Leases policy.
EMPLOYEE RECOGNITION AWARDS: See FPM 403.6, Employee Recognition Awards.
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GRATUITIES: Tips paid by PSU employees for services received while on travel assignments are personal expenses and cannot be reimbursed. An exception is made when reimbursement for hosting expenses is approved prior to travel. In such cases, a gratuity of up to 15% of the meal expense may be reimbursed when supported by a receipt.
- Gratuity - Employee Discretion: This prohibition on reimbursing employees applies to all individual gratuities for personal services where paying the tip is optional and the amount of the tip is within the individual's discretion. For example, tips for services related to the employee's lodging or transportation or for meals covered by per diem basis may not be reimbursed. See Non-travel Meals, Refreshments and Hospitality Expenses and the procedures manual.
GROUPS AND GUESTS- REFRESHMENTS, MEALS, TRANSPORTATION AND HOSTING NON-EMPLOYEES: See Non-travel Meals, Refreshments and Hospitality Expenses.
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INFORMANTS' FEES: State regulations require signed receipts when a request is made for reimbursement for cash payments to informants. Reimbursement without signed receipts is permitted when the following is done:
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INTEREST ON OVERDUE ACCOUNTS: Interest is paid on overdue private vendor accounts when a claim is not paid within 45 days and the vendor presents a bill for the late payment charge. The 45-day period begins when the invoice is received. Interest may begin to accrue on the 46th day. Late payment charges are limited to two-thirds of one percent per month or eight percent per year and cannot exceed the vendor's usual charge. Late payment charges are recorded with account code 28911 (Late Charge - Vendor Payments). (See ORS 293.462.)
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LICENSES- OCCUPATIONAL- FEE PAYMENT: See the Membership, Fees, License or Certification Guidelines in the procedures manual.
LOST BOOKS: The individual responsible for a book's safekeeping is charged for its loss. Charges cannot be made to institution funds for lost books.
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MEALS SERVED AT MEETINGS: See Non-travel Meals, Refreshments and Hospitality Expenses and hosting guidelines in the procedures manual.
MEMBERSHIPS AND DUES: See the Membership, Fees, License or Certification Guidelines in the procedures manual.
MILEAGE: The mileage rate in negotiated contracts, such as for engineering or architectural services, should agree with the current approved rate. Claims for mileage at rates in excess of the current approved rate are allowable when included on invoices for repair services by outside organizations.
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REFRESHMENTS SERVED AT MEETINGS: SeeSee Non-travel Meals, Refreshments and Hospitality Expenses.
RESEARCH SUBJECTS-PAYMENT OF: Persons engaged as research subjects are neither employees nor independent contractors, and payments to them should be processed as regular invoices using account code 25140 (Research Subjects). Research subjects are not covered by SAIF. Agreements with research subjects should state clearly that SAIF coverage is not provided and that the subjects are ineligible for Worker's Compensation in the event of injury or illness. For more information pertaining to research, please see the Research and Strategic Partnerships website.
For more information pertaining to research incentive payments, please see the procedures manual.
REWARDS TO STUDENTS: PSU may offer rewards to students for information leading to the arrest and conviction of individuals who tamper with fire equipment, turn in false alarms, destroy or misuse university property, and engage in similar conduct (J. McKeever, Assistant Attorney General, letter to J. Casby, 06/01/87).
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TAXES: State of Oregon agencies are exempt from paying federal taxes on purchases of gasoline, oil, etc. If an employee paid for a product and is seeking reimbursement, or if the product was purchased and possession taken in another state, taxes may be paid. Agencies are exempt from paying state, city or county taxes in some instances. PSU is subject to real and personal property taxes on property owned but not used for institutional purposes, such as miscellaneous rentals. State-owned property which located within an irrigation district is subject to taxation by the district.
See Equipment Lease or Rental section, for information regarding personal property taxes on leased or rented equipment.
TELEPHONE CHARGES- LONG DISTANCE- BUSINESS: Business-related, long-distance telephone charges may be paid from institution funds. An employee on travel status may be reimbursed for one long-distance call to a family member on the first day of travel and every second day thereafter. An employee on travel status may also be reimbursed for a long-distance call to a family member to advise the relative of a change in travel schedule or to convey a message through that relative to the employee's office or a to business associate when the office or associate cannot be reached directly during regular office hours. See Travel policy and procedures manual for information on itemization and receipt requirements.
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