[Purchasing] [Purchasing Manual] Special Expenses
Definition: Special expenses are expenses incurred in connection with work-related responsibilities or official functions not generally supported with public funds.
Policy: Except in emergency situations, approval is required before any special expense is incurred and before commitments involving special expenses are made.
Employees must obtain approval of special expenses before incurring such expenses or the payment may be denied. Requests received after the event or too late to provide a proper review must include an explanation why the request was not provided in a timely manner.
The following expenses are covered where the benefits of the employee's attendance or participation will accrue primarily to the state:
- Items outside the normal mission of the cost center
Expenses Not Covered
- Refreshments or meals for routine staff meetings.
- Private club memberships.
- Alcoholic beverages.
- Employee parties (including holiday parties).
Procedure: Complete a Request to Incur Special Expense Form prior to the event. The form should identify the account number and be signed by the person responsible for that account. Submit the form to Business Services at least one week prior to the event. The Director of Business Services has the final approval on the form. All special expense forms are returned to the originator unless there is a PO pending awaiting the approved special expense form.