Employee Handbook

Human Resources Office - Abilene Christian University 
Employment Policies and Procedures      

Section 900: Travel and Entertainment Policy 

TABLE OF CONTENTS

Policy No. 910    
Responsible Department: Accounts Payable
Responsible Administrator: Accounts Payable Accountant
Effective Date: October 1, 1995
Reviewed/Updated Date: October 2012
Date of Scheduled Review: October 2016

TRAVEL AND ENTERTAINMENT

PURPOSE

To establish guidelines for travel and entertainment expenditures.

SCOPE

All employees, students, and third party individuals entertaining or traveling on university business and using ACU funds.

PROCEDURES

Reimbursement will be made for reasonable and necessary expenses incurred during normal business or while traveling on authorized business. Individuals are expected to exercise the same judgment and control in incurring expenses for ACU that a prudent person would exercise if traveling on personal business.

A. Reporting Requirements

For expenses paid using an ACU purchasing card, cardholders must follow the reporting requirements for purchasing cards on the ACU PCard website.

For reimbursable travel and entertainment expenses not paid by an ACU purchasing card, a Travel & Entertainment Expense Report is to be used for reporting all reimbursable expenditures incurred on behalf of ACU for travel, accommodations, transportation, and other activity as defined in this policy. All expenses must be itemized by day, properly described, and approved by the employee’s supervisor or department head. Expense reports not properly documented will be returned for completion.

Receipts for lodging, car rental, air transportation, other travel expenses, and meal expenses must accompany the applicable type of expense report regardless of amount. Other non-travel expenses over $25 must be supported by a proper receipt to be reimbursed.

B. Air Transportation

  1. Carrier Selection: Individuals should "shop" for schedules and prices that will provide the lowest logical airfare. Every attempt should be made to receive discounts for advance purchases and to secure special discount fares. Travel that extends over a Saturday night may be less expensive; therefore, if the individual chooses to extend his or her trip by one day, the university will reimburse extra meals and lodging that are incurred to secure a less expensive fare (assuming these meal and lodging expenses are lower than the ticket savings). This option is only available with the supervisor's or department head’s approval.
  2. Travel Agencies: Individuals may book travel through a local travel agency; however, the agency should be instructed to follow the guidelines in part (1) to obtain the least expensive fare.
  3. Carrier Seating: Individuals will travel coach class (or lower fare if available) on all flights. Business and first class accommodations will not be reimbursed.
  4. Frequent Flyer Programs: Individuals may retain and use awards generated by frequent flyer programs. However, as stated above, individuals must utilize the lowest logical airfare when choosing a carrier and should not choose a particular carrier solely for the purpose of accumulating mileage in a frequent flyer program. Abuse may result in forfeiture of program awards for subsequent business use by ACU.
  5. Method of Payment: Tickets should be purchased by: 1) ACU purchasing card; 2) personal credit card; or 3) personal check, where applicable. For non-PCard expenses, individuals will be reimbursed by submitting a completed  Travel & Entertainment Expense Report and a copy of the airline ticket. Only airfare actually incurred for ACU business purposes will be reimbursed.

C.  Lodging

When hotel accommodations are needed by an individual while on ACU business, low or moderately priced hotels should be used when possible. ACU has contracted with LaQuinta, Residence Inn in Abilene, and Wyndham Group Hotels for discounted prices. Visit the University Purchasing website for more details. Employees and students attending a convention that is centered at a particular hotel may stay at that hotel.

When making reservations, single room accommodations and corporate rates should be requested (making sure the lowest rate available is obtained upon check-in). Employees and students should use ACU’s Sales Tax Exemption form and Hotel Occupancy Tax Exemption form to request exemptions from applicable taxes whenever possible. Incidentals such as magazines, newspapers, laundry, toiletries, in-room snacks and beverages, and in-room movies will be considered personal expenses and, therefore, non-reimbursable.

D.  Ground Transportation

Note: all activities in this section are subject to the University Driver Policy.

  1. Automobile trips to and from Abilene: It may be less expensive to rent a car for trips out of town than it is to pay mileage on personal vehicles.
  2. Automobile Rental vs. Taxi: The employee, supervisor, or department head will make the decision on whether to rent a car or rely on taxis or other forms of transportation based on the particular needs of the trip and the anticipated cost.
  3. Type of Automobile Rental: Employees should rent a small or medium class vehicle unless a larger vehicle can be rented at no additional cost or more than two (2) people share the same vehicle. The most economical agency that is readily available should be used, with no consideration given to program benefits. ACU has contracted with Enterprise Rent-A-Car for discounted prices. See the University Purchasingwebsite for more details. Employees should compare corporate and special discount rates to obtain the lowest available rate.
  4. Insurance - Automobile Rental: Please see the provisions regarding auto rental insurance in Appendix D section B.2 of the University Driver Policy.
  5. Refueling - Automobile Rental: Because of the exorbitant refueling rates charged by rental agencies, employees should refuel the rental vehicle prior to returning it to the agency. Fuel expenses may be submitted for reimbursement.

E.  Use of Personal Vehicle.

Note: all activities in this section are subject to the University Driver Policy.

A rate that is equal to or below the Internal Revenue Service's standard mileage rate will be used as reimbursement for the use of an individual’s personal vehicle while on ACU business. This rate is designed to include all related expenses of operating the vehicle including fuel, but does not include parking fees and toll charges which will be reimbursed separately. However, the total reimbursement for mileage, tolls, and parking is limited to the total cost of economy air fare plus estimated local transportation expenses for the same trip.

All individuals who desire to use their personal vehicles for ACU business must maintain a current driver's license and vehicle liability insurance in an amount equal to or greater than state law requirements. ACU's auto insurance does not cover personally-owned vehicles used for ACU business.

F.  Meals

In order to ensure compliance with IRS regulations and good stewardship regarding the usage of the University’s resources, the following requirements are imposed regarding meal expenses while traveling and entertaining.

Meal Per Diem Option

While on ACU business, individuals traveling have the option of using a rate equal to or less than the federal per diem rate to cover daily meal costs. The federal per diem rate is dictated by the travel location and the travel dates. The domestic per diem rates are established by the United States General Services Administration and updated annually on October 1st. The foreign per diem rates are established by the United States Office of Allowances and updated monthly. When researching the appropriate rate, the Meal and Incidental Expenses (M&IE) rate should be used. If the per diem option is used, receipts are not required, and meal reimbursements should be made through a Travel & Entertainment Expense Report.

Required Documentation for Business Meals

Information for meal expenses should include the date, establishment, description of the business nature, names of each person in attendance, and their employment or business affiliation. When the per diem option is not used, an itemized receipt for all meal expenses (regardless of the amount) must be attached to the appropriate expense report.

Business Meals While Traveling

Information for all meal expenses should include the date and description of the business nature. When the per diem option is not used, an itemized receipt for all meal expenses (regardless of the amount) must be attached to the appropriate expense report. When more than one person is included in the meal expense, the names of each person in attendance and their employment or business affiliation must be included in the expense report.

Off-Campus Business Meals in Abilene or Location of Residence

Individuals can be reimbursed for off-campus meals in Abilene or the employee’s location of residence if the following conditions apply:

  1. The meal must have a purpose that relates to ACU business.
  2. The meal must involve one or more of the following:
    1. Students, faculty, or staff recruits
    2. Interviewing candidates for faculty or staff positions
    3. ACU donors
    4. ACU guest speakers
    5. Entertainment of current students à must involve 8 or more currently enrolled ACU students
    6. Athletic events à meals may be provided to Athletic teams if an Athletic event is held during normal meal times
    7. Sanctioned university event
    8. On-the-job meals à please be good stewards of the University’s resources by ensuring there is a clear and compelling reason the meeting, training session, or work could not be held or completed during a non-meal time

On-Campus Business Meals

Individuals can be reimbursed for on-campus meals if the following conditions apply:

  1. The meal must be provided by ARAMARK. All events or meals held on campus must be provided by ARAMARK.
  2. The meal must have a purpose that relates to ACU business.
  3. The meal must involve one or more of the following:
    1. Students, faculty, or staff recruits
    2. Interviewing candidates for faculty or staff positions
    3. ACU donors
    4. ACU guest speakers
    5. Entertainment of current students à must involve 8 or more currently enrolled ACU students
    6. Athletic events à meals may be provided to Athletic teams if an Athletic event is held during normal meal times
    7. Sanctioned university events
    8. On-the-job meals à please be good stewards of the University’s resources by ensuring there is a clear and compelling reason the meeting, training session, or work could not be held or completed during a non-meal time

G.  Spousal Accompaniment

If an employee wishes to include his or her spouse or family on a business trip, the employee is responsible for any extra expenses, including the difference between meals, transportation, and all other incidentals. Spousal accompaniment on a business trip or entertainment event with a bona fide business purpose must be approved through a Spousal Accompaniment Approval form in advance by the tax director or designee and submitted with the appropriate expense report.

H.  Travel Advances

Employees and students may obtain travel advances for expected business expenses using the Travel Advance Request. These advances are loans and are the responsibility of the employee or student. Travel Advance Requests totaling $200 or less can be submitted to the Campus Store at the customer service desk for cash. Travel Advance Requests over $200 must be submitted to Accounts Payable. Travel Advance Requests should be submitted at least 7 days, but not more than 14 days, prior to the specific date the advance is needed and should not exceed the amount of the expected expenses.

A Travel & Entertainment Expense Report documenting the use of the advance must be submitted to Accounts Payable within 10 business days of the completion of the business trip. Any balance remaining from the advance must be returned by personal check or cash to the Cashier’s Office, and the cashier’s receipt must be attached to the Travel & Entertainment Expense Report. Any advance not settled by an expense report may be deducted from the employee's paycheck.

I.  Student Travel & Other Reimbursements

Undergraduate and graduate students (regardless of their employment status with ACU) can be reimbursed and receive travel grants/advances for expenses incurred on behalf of ACU. Such funds are not considered taxable income to the student, provided documentation is submitted and the expenses are related to one of the following:

  • Official ACU business
  • A faculty member’s project or research program
  • Presenting at a conference on ACU’s behalf
  • The student’s employment at ACU
  • The student’s degree work (faculty certification required)

If the reimbursement, grant, or advance falls in one of the above categories, a Travel Advance Request, Travel & Entertainment Expense Report, or Request for Payment must be completed and submitted to Accounts Payable for payment along with receipts and approval signatures.

If the reimbursement does not fall in one of the above categories, two options are available:

  1. The amount may be provided as a scholarship and applied to the student’s account. The scholarship will not be taxable to the extent that the funds do not exceed qualified tuition and fees. Please contact Student Financial Services with any questions.

A Request for Payment may be submitted to Accounts Payable for payment, along with the student’s W-9. For international students, please contact Accounts Payable for the international process.

Back to Top

Policy No. 911     
Responsible Department: Accounts Payable
Responsible Administrator: Accounts Payable Accountant
Effective Date: September 2003
Reviewed/Updated Date: October 2012
Date of Scheduled Review: October 2016

PURCHASING CARD POLICY

PURPOSE

The purpose of the Purchasing Card Program is to improve the purchasing process by streamlining purchases, expanding user flexibility, and increasing efficiency.

SCOPE

All ACU employees using the university purchasing card for operational, travel, and entertainment purchases.

PROCEDURE

Cardholder Responsibilities

  1. Ensure the proper and secure use of the p-card and respect the card as if it were their own.
  2. The cardholder may initiate transactions on behalf of others in his/her department; however, the cardholder is responsible for all use of his/her card.
  3. Ensure that sufficient budget funds exist for making purchases and only use FOAP numbers the cardholder is authorized for.
  4. Know and follow the p-card website including all other university policies.
  5. On a monthly basis, in SDOL (JP Morgan’s Smart Data On-Line website), reallocate monthly charges, provide valid business purposes, and review each transaction by checking Cardholder Reviewed.
  6. Provide monthly expense reports to Accounts Payable.

Supervisor Responsibilities

  1. Ensure each transaction is a legitimate ACU business expense. If the expense is related to a federal, state, or private grant project, the supervisor must ensure that the expense is allowable under the grant. The supervisor signature on the expense report shows approval of all transactions that have been made by the cardholder and that the expense is allowable for the grant project (if applicable).
  2. Ensure the cardholder(s) is following the p-card website as well as all other university policies.
  3. Ensure fraud does not occur by a cardholder, including a cardholder being reimbursed through other means such as a travel and entertainment expense report or request for payment for items purchased on the p-card.
  4. In SDOL (JP Morgan’s Smart Data On-Line website), ensure the cardholder(s) is allocating their p-card transactions to appropriate FOAPs, providing business purposes, and checking Cardholder Reviewed for each transaction.
  5. Ensure the cardholder(s) is providing complete expense reports on a timely basis.

Making Purchases

The p-card can be used for all ACU purchasing needs including operational and travel. It is also the preferred method of payment. When making a purchase with a p-card, it is recommended that cardholders check as many sources as possible to assure optimal price, quality, and delivery. The card can be used in the following methods:

  • In person
  • Telephone
  • Fax
  • Internet (secure websites only)
  • Mail order form

Sales & Use Taxes

ACU purchases made in Texas and for use in Texas are generally exempt from Texas sales and use taxes. It is the responsibility of the cardholder to obtain tax exempt status when making a purchase. ACU’s tax ID number is printed on the front of each p-card for tax exempt verification. If the vendor requires additional proof, ACU’s Texas Sales & Use Tax Exemption Certification is available for viewing and printing. For hotel stays, the Texas Hotel Occupancy Tax Exemption Form is available, which must be signed by the hotel guest. Purchases made in other states are generally subject to that state’s sales tax laws.

Prohibited Purchases

The following items should not be purchased with an ACU p-card:

  • Fuel in a personal vehicle - If an individual is using their personal vehicle for ACU business, he/she needs to track mileage and turn in a Travel & Entertainment Expense Report for mileage reimbursement. Mileage reimbursements not only cover fuel costs but also wear and tear on the vehicle.
  • Gift cards, gift certificates, or store credits
  • Certain gifts, awards, prizes, and reception costs – please see ACU’s Gifts, Awards, Prizes, & Receptions Policy when making such purchases
  • Cash advances
  • Cash as a credit for returned items
  • Alcoholic beverages or tobacco products
  • Personal purchases
  • Spousal or family expenses unless previous approval from the tax director has been obtained through a Spousal Accompaniment Approval form – see the Travel & Entertainment Policy for more detail
  • Cell phones or cell phone monthly bill payments – see the Cell Phone Policy
  • Internal ACU purchases such as the Campus Store, ACU Press, ACU Theater tickets, ACU Athletic tickets, ACU dinner tickets, or other ACU purchases. These purchases should be made using a departmental FOAP.
  • Telephone and computer purchases – such items should be purchased through the Information Technology department
  • Other purchases in violation of university policy – see the Employee Handbook for more detail

Receipts & Documentation

It is recommended that a receipt be obtained for all transactions. For all lodging, air travel, rental car, other travel expenses, and meal expenses, an itemized receipt must be obtained regardless of the amount. For other purchases not related to travel or meals, an itemized receipt is required for transactions totaling $25 or more. If the amount of the transaction is below $75 and documentation of the purchase cannot be obtained from the vendor, fill out a Missing Receipt Statement in its entirety and put the statement in the receipt’s place in the monthly expense report. If the amount of the transaction is $75 or more, vendor documentation must be provided or cardholder reimbursement will be required.

A receipt can be one of the following:

  • Sales receipt
  • Invoice
  • Cash register tape
  • Itemized credit card slip
  • Packing slip
  • Order form
  • Email confirmation

All receipts must provide the following information:

  • Vendor name
  • Date of purchase
  • Items purchased
  • Unit cost
  • Total cost

Other required documentation includes:

  • A business purpose for each charge.
  • For meals and items purchased on behalf of another, include a list of attendees and their business or employment affiliations.
  • For fuel charges, indicate if the fuel was put into a rental or ACU vehicle (fuel for a personal vehicle may not be purchased using the p-card).

Account Allocation

Each cardholder has a default FOAP that is initially charged to each p-card transaction. If a p-card transaction should be applied to a different FOAP other than the default FOAP, the reallocation must be completed in SDOL (JP Morgan’s Smart Data On-Line website) by 5 p.m. on the 7th day of the month following the month in which the charge occurred. If the 7th falls on a weekend, reallocations must be completed on the previous Friday. At this time, cardholders must provide valid business purposes and review each transaction by checking Cardholder Reviewed in SDOL.

Expense Reports & Supervisor Approval

If the cardholder has made any transactions, an expense report from SDOL (JP Morgan’s Smart Data On-Line website) must be printed at the end of the month. The expense report should be reviewed, approved, and signed by the cardholder and the cardholder’s supervisor. The dates of the expense report should be the posting dates from the 1st day of the month through the last day of the month. It is the cardholder’s and supervisor’s responsibility to ensure the expense report includes all original receipts, a business purpose for every transaction, appropriate signatures, and other documentation listed on the p-card website. The expense report should be completed and submitted to Accounts Payable by the 14th day of the month following the month in which transactions occurred. If the 14th falls on a weekend, the expense report will be due by the previous Friday.

Billing Discrepancies & Returns

The cardholder is responsible for resolving discrepancies directly with the vendor and requesting that any credit or additional charges be generated for the next billing cycle.  If the cardholder is unable to resolve a discrepancy, the cardholder must fully document the situation and process the dispute form which can be received by contacting JP Morgan Chase.  Disputes must be submitted to JP Morgan Chase within 60 days of the original transaction date.  When a cardholder has returned an item, he/she is responsible for assuring that a credit appears on a future statement.

COMPLIANCE AND TESTING

Compliance

The Accounts Payable department is responsible for monitoring p-card transactions for compliance, not only with ACU policies but also with the IRS. The signed expense reports and their related documentation are audited on a monthly basis and retained in the Accounts Payable office.

If a cardholder does not submit the expense report on time or if a report is received in Accounts Payable that is in violation of the p-card policy, the cardholder and supervisor will receive an email notification from Accounts Payable allowing 7 days for the proper documentation to be provided. The cardholder will receive three email notices before the cardholder’s p-card is suspended. The suspension will be lifted 5 days after the proper documentation is received. Beginning December 1, 2012, if a cardholder has been suspended three times over a three year period, the cardholder will be permanently suspended from receiving an ACU p-card.

The p-card is a privilege granted to faculty and staff and must be used in a responsible and appropriate manner. Fraudulent misuse of the card or policy disobedience can result in:

  • Temporary card suspension
  • Permanent card suspension
  • Financial restitution
  • Employment termination
  • Other disciplinary actions set forth under university policy

If a supervisor is not meeting their supervisor responsibilities, penalties may include:

  • The suspension of all cards underneath the supervisor
  • Employment termination
  • Other disciplinary actions set forth under university policy

Testing

Before a new cardholder receives his/her p-card, he/she will be required to pass a p-card test. Each cardholder must receive at least a 75 on the test. Each cardholder will be required to re-take the test every time the card is up for renewal.

 Back to Top

Policy No. 912    
Responsible Department: Accounts Payable
Responsible Administrator: Accounts Payable Accountant
Effective Date: April 1, 1997
Reviewed/Updated Date: October 2012
Date of Scheduled Review: October 2016

GIFTS, AWARDS, PRIZES, & RECEPTIONS POLICY

PURPOSE

To establish guidelines for ACU-funded expenses relating to gifts, awards, prizes, and receptions given to employees, students, and other non-employees (individuals and entities) and to encourage and ensure good stewardship regarding the usage of the University’s resources.

SCOPE

This policy applies to ACU employees and students acting on behalf of ACU and using ACU funds.

PROCEDURE

A. Appropriate Uses of Gifts, Awards, & Prizes

Length of service; outstanding professional achievements; safety achievements; retirement; merits or contributions to the University; judged competitions, contests, or random drawings associated with the University

B. Cash

  1. Given to Employees (including students in an employment capacity)

If a gift, award, or prize is given to an employee in the form of cash, the amount will be added to the employee’s W-2 as taxable income. The provider of the gift, award, or prize must inform the recipient of the tax consequences. In order to process such a payment, please fill out a PAF and contact Human Resources with any questions.

        2. Given to Non-Employees (individuals, entities, and students in a non-employment capacity)

If a cash gift, award, or prize is given in a non-employment capacity to an individual, entity, or student, the amount will be considered taxable income and will be added to the recipient’s 1099. In order to process such a payment, please fill out a Request for Payment, include the recipient’s completed W-9, and submit to Accounts Payable. The provider of the gift, award, or prize must inform the recipient of the tax consequences.

C. Merchandise

  1. Given to Employees (including students in an employment capacity)

If an employee receives $600 or more in merchandise in any given calendar year from ACU, the fair value of the merchandise will be included in the employee’s W-2 as taxable income. The provider of the gift, award, or prize must inform the recipient of the tax consequences. If the merchandise amount totals $75 or more, a Gift, Award, or Prize Purchase form must be completed and submitted with the payment method. The purpose of this form is to ensure that ACU continues to follow IRS regulations by tracking related purchases. If the merchandise is purchased at the Campus Store using a departmental FOAP, the form must be submitted to the Campus Store at the time of purchase. If payment is requested through a Request for Payment and the appropriate documentation is not provided, the payment will not be processed.

        2. Given to Non-Employees (individuals, entities, and students in a non-employment capacity)

If an individual, entity, or student receives $600 or more in merchandise in any given calendar year from ACU, the total fair value of the merchandise will be considered taxable income and added to the recipient’s 1099 if the merchandise is given in a non-employment capacity. The provider of the gift, award, or prize must inform the recipient of the tax consequences. If the merchandise amount totals $75 or more, please fill out a Gift, Award, or Prize Purchase form, include the recipient’s completed W-9, and submit with the payment method. The purpose of this form is to ensure that ACU continues to follow IRS regulations by tracking related purchases. If the merchandise is purchased at the Campus Store using a departmental FOAP, the form must be submitted to the Campus Store at the time of purchase. If payment is requested through a Request for Payment and the appropriate documentation is not provided, the payment will not be processed.

D. Gift Cards, Gift Certificates, & Store Credits

Gift cards, gift certificates, and store credits may not be purchased using ACU funds for anyone. This includes those purchased at the ACU Campus Store using a departmental FOAP or purchasing card.

E. Door Prizes or Other Random Drawings

Door prizes or other prizes given to anyone that are selected at random are taxable. This policy applies to these types of prizes.

F. Gifts Given for Special Occasions 

Gifts given to anyone for occasions such as birthdays, weddings, graduation (except for ACU graduating students), Christmas, baby showers, going away, or any similar event will not be reimbursed and should not be purchased using ACU funds.

G. Higher Education Act

Due to regulations outlined in the Higher Education Act, ACU will not provide any commission, bonus, or other incentive payment based directly or indirectly on success in securing enrollments or financial aid to any persons or entities engaged in any student recruiting or admission activities or in making decisions regarding the award of student financial assistance. This includes a sum of money or something of value other than fixed salary or wages.

H. Payment of Services

No one should be paid for services in the form of a gift, award, or prize. If an individual or entity is performing a service for ACU, they should either be paid through Payroll as an employee or through Accounts Payable as an independent contractor. Please submit an Employee vs. Independent Contractor Worksheet if you are unsure of how the individual/entity should be paid.

I. Student Financial Assistance for Living Expenses

Due to ACU’s tax exempt status, a department cannot request payment through Accounts Payable or make direct payments for purchases such as groceries, rent, household bills, or other related living expenses for a student using departmental funds. If a student is in need of emergency financial assistance for living expenses, please contact Student Financial Services for scholarship information. Such taxable scholarships will be reported on the student’s 1098-T, and the student will be responsible for reporting the amount on his/her 1040. International students receiving scholarships for living expenses will have a 14% tax applied to their student account per IRS regulations. These scholarships cannot, in any way, represent the payment of services.

J. Gifts Given to Student Athletes

Gifts, awards, prizes, or other benefits given to a student-athlete are normally acceptable if it is demonstrated that the same gift / benefit is generally available to the institution’s students, faculty, staff, and their relatives or friends. No gift or other benefit shall be provided to a student-athlete based on his / her athletic ability. The paying department should contact the ACU compliance officer in the Athletic department prior to providing any gifts or other benefits to determine compliance with NCAA rules.

K. Gifts Given to International Students

  1. Given in a Non-Employment Capacity

Monetary gifts, prizes, and awards given in a non-employment capacity to a student holding an F-1 Visa will be paid through Accounts Payable, reported on a 1042-S, and will have 30% in taxes withheld from the net amount.

        2. Given in an Employment Capacity

Gifts, prizes, and awards given in an employment capacity to a student holding an F-1 Visa will be paid through Payroll, reported on a W-2 or 1042-S, and will have taxes withheld based on W-4 elections.

L. Student Financial Aid & Tax Consequences

Gifts to students may have an unintended effect on financial aid. The student will be reporting additional income to the IRS, which is a factor in the amount of financial aid the student is awarded for the school year.

M. Expressions of Sympathy

Sympathy flowers/cards can be sent for the following occasions:

  1. Serious illness or a hospital stay of an employee, emeritus faculty member, student, board member, or immediate family member
  2. Death of an employee, emeritus faculty member, student, board member, or immediate family member

An immediate family member is defined as a spouse, children, siblings, or parents.

N. Receptions

  1. Retirement Receptions

Expenses for a retirement reception for an employee that has been at ACU at least ten years and is at least 55 years of age may be reimbursed using ACU funds.

        2. Christmas and Graduation Receptions

Expenses relating to graduation and Christmas receptions may be reimbursed when it is a legitimate ACU-related function. Each department may only have one Christmas and one graduation reception per fiscal year.

        3. Other Receptions

Non-work related school or departmental luncheons, dinners, or parties/celebrations/receptions will not be reimbursed using ACU funds. Examples include weddings, baby showers, or other similar events. Occasional birthday receptions are allowable.

Back to Top

Policy No. 930     
September 2003 
Revised March 2011

PURCHASING POLICY

PURPOSE 
University Purchasing is charged with several responsibilities:

  1. Offering purchasing services to all departments to obtain goods and services at an optimum combination of prices, quality and timeliness.
  2. Maintaining a warehouse of commonly used items sold in bulk.
  3. Administration of maintenance of the University Purchasing Card.
  4. Provide file storage space and courier service through the warehouse for lease.
  5. Promote sustainability initiatives by providing a document shredding service and recycling program to all departments.
  6. Administration of campus-wide shipping service.

SCOPE 
All employees of ACU responsible for purchasing goods and services within their department.

POLICY 
Rebates, incentives, gifts or gratuities over $25 from vendors must be reported to the vice president of the division and may be used for school use. Conflicts of interest between vendors and those making purchasing decisions must be reported to University Purchasing.

The following options are available when making purchases for ACU:

  1. Use a university purchasing card (PCard) in accordance with PCard policies.
  2. Prepare a Payment Request Form with the appropriate approval signatures and forward the form and related invoices to Accounts Payable for payment.
  3. Enter a requisition in the purchasing system; a requisition will be transferred to a purchase order and sent to the vendor. Please use this option only when a purchase order is required by the vendor. When the vendor provides an invoice, an approval for payment must be documented by an appropriate approver other than the person who initiated the purchase order requisition. Instructions for approving and creating purchase orders are detailed in the Purchasing with Banner Finance Manual.
  4. Pay for the purchases yourself with your own funds (cash or personal credit card) and receive reimbursement. Receipts are required for reimbursement. The purchases must be as explained in the Travel and Entertainment Policy. The reimbursement steps are explained in the Travel and Entertainment Policy.

Terms and Agreements 
Any document described as a "contract," "agreement," or "understanding" that may obligate ACU in any way must be reviewed by Legal Services in accordance with the University’s Contracting Procedures. Employees may be held personally responsible for unauthorized contracts, agreements, or understandings.

State Taxes 
ACU may claim exemption from the Texas Sales and Use Tax and/or Texas Hotel Occupancy Tax. This exemption is claimed by the use of the proper state forms. Some states will honor the Texas forms. In the state that do not, you will be charged taxes. Texas state tax exemption forms are available from University Purchasing or Accounts Payable.

Vendor Selection 
Vendors are selected for their ability to serve the needs of ACU in the most economical and efficient manner possible. Past performance, cooperation, and cost are important factors. Our vendors are chosen from local businesses as often as possible.

Please keep the following in mind when selecting a vendor:

  1. University Purchasing maintains a stock of commonly used items on campus. These items are sold in bulk and small quantities. University Purchasing is constantly looking for the lowest overall cost of items stocked. These items may occasionally be available elsewhere on sale for less. However, for ACU overall, the cost is lower to purchase through the warehouse.
  2. The editing, design and production of all materials to be seen off campus must be approved by the Director of Publications for the purpose for our image, consistency and pricing. The Director of Publications must also approve the use of any ACU seal, logo or name; employees may be held personally financially responsible for unauthorized printing or use of the ACU seal, logo or name.

University departments can process shipments from their desktop using PCard for payment.  University Purchasing courier services will pick up all prepared out-going shipments for shipping carriers to pick up.

University Purchasing has provided a self-serve Depot Station for all ACU employees for their personal UPS shipping needs. The Depot Station is located in the The Campus Store in the Campus Center. ACU employees can process their shipment, pay for it at the register with cash, check or credit card and leave package at The Campus Store for a UPS pick up. ACU employees may call University Purchasing for further information.

Back to Top