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.
BUSINESS LICENSE FEES: PSU is not required to pay business license fees.
CANCELLATION CHARGES: Costs resulting from cancellation of an order.
CREDIT CARDS: Charge slips from VISA, Master Card, American Express and similar credit organizations are acceptable as support for reimbursement claims if they are sufficiently detailed to permit a proper audit of the transaction (e.g., a charge slip is sufficiently detailed to support a claim for reimbursement of lodging expenses if it contains the same detail required below. The information must be entered on the charge slip by the lodging establishment.
When a vendor's invoice is legally assigned to a bank, payment is made directly to the assignee bank.
DATA PROCESSING SERVICES AND PRODUCTS- EVALUATION: Information technology procurement must be based on obtaining the most appropriate hardware, software, and service taking into consideration purchase price, installation costs, compatibility, and maintenance costs, and using fair and competitive procurement practices. Gifts from vendors and products received for testing or evaluation must not influence purchase decisions. For more information pertaining to procurement, please see the Contracting and Procurement Services website.
DUPLICATE INVOICES: Sometimes vendor invoices are copies. Institution personnel authorized to approve payments should determine whether a copy replaces the original invoice in order to approve valid disbursements and avoid duplicate payments.
ENTERTAINMENT AND HOSTING EXPENSES: See Non-travel Meals, Refreshments and Hospitality Expenses.
EMPLOYEE RECOGNITION AWARDS: See FPM 403.6, Employee Recognition Awards.
FEDERAL GASOLINE TAXES: Employees are reimbursed for federal gasoline taxes paid when making gasoline purchases in emergency situations.
FOREIGN ASSETS CONTROL: Transaction Control Regulations are administered by the U.S. Department of the Treasury, Office of Foreign Assets Control. The regulations prohibit or restrict commercial and financial transactions involving certain foreign countries. These regulations prevent transactions contrary to the interests of the United States. Specific regulations are listed in the U.S. Code of Federal Regulations, Title 31, Part 505. For more detailed information and names of countries currently sanctioned, contact the Office of Foreign Assets Control, U.S. Department of the Treasury, Washington, D.C.
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.
GROUPS AND GUESTS- REFRESHMENTS, MEALS, TRANSPORTATION AND HOSTING NON-EMPLOYEES: See Non-travel Meals, Refreshments and Hospitality Expenses.
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:
ITEMIZING PURCHASES: Generally, when an employee purchases materials or supplies and requests reimbursement, all purchases must be documented and records maintained for audit purposes.
LEGAL SERVICES: The Oregon Attorney General is the legal representative for PSU (ORS 180.060). Other legal services may be used when authorized by the Attorney General. Requests for legal services and arrangements with the Attorney General for securing other legal services are made through the PSU Controller’s Office. Invoices for legal services or for costs incurred in connection with court or legal actions (e.g., expert witnesses and court costs) are not paid unless approved by the Attorney General or his appointed assistant. Requests for payment must be referred to the Office of Finance and Administration for Assistant Attorney General approval.
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.
MEALS SERVED AT MEETINGS: See Non-travel Meals, Refreshments and Hospitality Expenses and hosting 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.
PERMANENT RESIDENT APPLICATIONS: As part of an employment-based permanent resident application/PERM process, it is allowable to pay for the following expenses:
PUBLIC UTILITIES FRANCHISE FEE: When business or occupation taxes or license, franchise or operating permit fees imposed on a utility company or city exceed three percent for gas utilities or three-and-a-half percent for electric or steam utilities, the utility company may, via billing, charge the excess percentage on a pro rata basis to customers, including state agencies. Institutions will pay from institution funds (OAR 860-22-0040(1) and OAR 860-22-0040(5)).
REAL ESTATE ACQUISITIONS-FEES: Refer invoices associated with land acquisition (e.g., title insurance and property purchase options) to the Controller.
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).
SAFETY DEVICES: When the department head involved considers a safety device a necessity, and the employee may not work without it, the expense may be paid from institution funds. If the device is not required as a condition of employment, the employee bears its cost. Safety devices and other equipment purchased by the state remain state property whether used by one or several employees.
STUDENT REFUNDS: Refunds of tuition, fees, housing charges, or deposits paid by a student are made to the student only. Such refunds may not be made to a third party even when evidence indicates that the third party may have provided the funds.
Exceptions may be granted by the Director of Student Financial Services if circumstances warrant special treatment. For more information pertaining to student refunds, please see Student Financial Services website.
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.
TRANSPORTATION CHARGES: Vendor invoices should not include freight charges for purchases made "FOB destination" unless the purchase order, or separate contract, indicates the vendor can add prepaid freight charges. The freight charge should be deducted from the payment if the invoice includes such a charge for which there is no prior agreement to pay.
VEHICLE REPAIRS: When a private vendor repairs a state vehicle, the vendor invoice for parts and repair must identify the vehicle. Either the vehicle license number or the Motor Pool's vehicular unit identification number may be used for identification.
VISA PETITION FEES: The fee for a visa petition to classify a non-immigrant as a temporary worker or trainee is an allowable expenditure. Reimbursement of expenses the alien incurs while procuring a visa through the American Consulate is an allowable expense.