UC IRVINE ADMINISTRATIVE POLICIES AND PROCEDURES
Business and Financial Affairs
Sec. 700-13: Guidelines for Reimbursement of Gift Purchases
Responsible Office: Accounting & Fiscal Services
Revised: April 2015
References / Resources
- UC Business and Finance Bulletin
- UCI Administrative Policies & Procedures
- UCI Delegations of Authority
Contact: Accounting Office - Accounts Payable
The University acknowledges certain important events in the lives of its employees. The exact manner in which this is done may vary depending on circumstances. Events that are specifically included within the scope of these guidelines are: retirement, noteworthy accomplishment, and the death of an employee or member of their family. The restrictions on gifts, as outlined in UC Business and Finance Bulletin G-41, are to avoid creating taxable income to the recipient to the maximum extent possible. Exceptions are expected to be infrequent, justified by compelling reasons, and must be approved by the applicable coordinating point.
In the University's fulfilment of its role as a good community citizen, non-cash gifts of moderate expense may be presented on behalf of the University to non-University individuals or organizations. Eligible recipients, as described in G-42, include donors or potential donors, visiting dignitaries and scholars, volunteers (including students), clientele, and members of the local community.
A. Allowable Awards to Employees
- Work-related awards in recognition of work-related accomplishments, length of service or retirement, may be acknowledged by the presentation of an item of tangible personal property within the restrictions described in G-41 III.B. Employee recognition awards with a value in excess of $75 require exceptional approval. A length of service award or retirement gift valued at up to $400 is allowable; an award for more than $400 is not allowable.
The reimbursement of expenses related to employee recognition events such as picnics, retirement receptions, and holiday parties are covered in Section 701-20.
- Sympathy gifts, as described in G-41, III.C., are limited to $75, unless exceptional approval is obtained.
B. Unallowable Awards to Employees
University policy does not allow any award that would be taxable. Expenses for unallowable awards cannot be reimbursed from any fund source or approved as an exception to University policy. Examples are described in G-41, III.E.
C. Funding Sources for Employee Awards
University policy discusses restrictions on funding sources in G-41, V,A. Expenditures for employee awards may be charged to State general funds. Sympathy gifts must be paid from unrestricted funds.
D. Payment or Reimbursement Procedures for Employee Awards
Requests for payment or reimbursement of employee non-cash award or sympathy gift expenditures must be processed on a disbursement voucher. All expenses must be supported by original receipts or by acceptable electronic receipts.
E. Non-cash Gifts to Non-University Individuals or Organizations
UC Business and Finance Bulletin G-42 outlines the policy and procedures related to the presentation of non-cash gifts for business purposes to non-University individuals or organizations on behalf of the University. Examples might include promotional and goodwill gifts, gifts presented as a token of appreciation for, or in recognition of, service to the University, and gifts offered as an expression of sympathy. Individuals or organizations eligible to receive gifts include donors or potential donors, visiting dignitaries and scholars, volunteers (including students), clientele, and members of the local community.
- To avoid any appearance of favoritism, no officer or employee should present a gift that appears to be offered because of the position held by the recipient.
- Only Department heads have the authority to approve requests to reimburse expenses for non-cash gifts presented on behalf of the University. This authority may not be redelegated. Any exception to the policy stated in G-42, must be approved by the Chancellor.
- Expenditures for gifts to non-University individuals or organizations may not be charged to State funds.
- Requests for payment or reimbursement of non-cash gift expenditures must be processed on a disbursement voucher. Each request must include a description of the gift with supporting documentation, such as original receipts or acceptable electronic receipt, and details of the business purpose as outlined in G-42.