Allowable Business Expenditure Chart
| Allowable Expenditures | eVA Exempt | Pcard (Transactions under $5000) | Standard Purchase Order | Funding Source | Approval Needed |
| Advertising/Marketing | |||||
| Cost of placing ads in newspapers and other media forms for faculty and classified position employment, drug studies, clinical research studies, research projects, and procurement advertisements | Yes | Yes | Yes | Any Fund Source | Human Resources (Classified employee recruitment only) |
| Targeted at prospective students with accurate and objective information on programs and services | Yes | Yes | Yes | State or Local | Executive Director for University Relations UNIVREL@vcu.edu 828-1463 |
| Used to induce students to attend by exaggerating or extolling the institution’s virtues | Yes | Yes | Yes | Local | Executive Director for University Relations UNIVREL@vcu.edu 828-1463 |
| All other advertising/marketing expenditures, including promotional items that could be considered gifts (e.g. mugs,key rings,portfolios, water bottles, t-shirts,etc). | Yes | Yes | Yes | Local | NA |
| Purchases for promotional items for students or prospective students can be paid using Local or State funds. | |||||
| Alcohol | |||||
| Provided such purchases comply with the University’s policy regarding alcohol use at University functions | No | Yes | Yes | Local | Authorized Approver |
| Architectural/Engineering | |||||
| Purchasing and payments for services | No | Yes | Yes | Any Fund Source | Director, Planning & Design |
| Audio-Visual, Television, and Photographic Equipment | |||||
| Not on contract and greater than $10,000 | No | Yes | Yes | Any Fund Source | Manager, Media Support Services |
| Bottled Water | |||||
| Water Coolers | No | Yes | Yes | Local | Authorized Approver |
| Water Coolers when healthy water is not available in the building, as determined by VCU Environmental Health & Safety | No | Yes | Yes | State | Environmental Health & Safety |
| Individual serving-sized – Distribution to/consumption by employees | No | Yes | Yes | Local | NA |
| Individual serving-sized – Emergencies or for safety and/or health reasons | No | Yes | Yes | State or Local | NA |
| Individual serving-sized – Business meals or catered events | No | Yes | Yes | State or Local | NA |
| Individual serving-sized – Information/Training Sessions or events involving prospective students or non-employees | No | Yes | Yes | State or Local | NA |
| Individual serving-sized – Intensive/Substantive training sessions involving only employees | No | Yes | Yes | State or Local | NA |
| Individual serving-sized – Information sessions or other events involving employees | No | Yes | Yes | Local | NA |
| Departments should consider the most eco-friendly (i.e. sustainable) approach in providing business meals/refreshments. All recyclable containers should be placed in the appropriate bin for recycling. | |||||
| Consulting Services | |||||
| Payments for services | No | Yes | Yes | State or Local | Vice President, Finance & Administration/Provost (only if using E&G Funds) |
| Contributions & Donations | |||||
| For activities directly related to the University’s mission | No | No | Yes | State or Local | President |
| Employee Functions/Recognition | |||||
| Retirement expenditures which include items such as food, beverages, flowers, balloons and gifts provided the expenditures are commensurate with their years of service. Refer to Human Resources website for employee reward and recognition policies and procedures. | No | Yes | Yes | Local | Authorized Approver |
| Receptions, staff retreats, entertainment, employee recognition luncheons/dinners, coffee for office staff and office parties are allowed when there is a clearly defined business purpose that supports the University’s mission, and a written list of participants | No | Yes (exception for meals required) | Yes | Local or Grant | Authorized Approver |
| Employee Business Meals & Subsidy | |||||
| All meals must be for bona fide business purposes and should include at least one non-employee. View Plan a Business Meal. | No | Yes (exception for meals required) | Yes | State or Local | Authorized Approver |
| Training or business meals that involve employees only | No | Yes (exception for meals required) | Yes | Local | Authorized Approver |
| Rent, parking, insurance, etc. | No | No | Yes | Local | Vice President |
| Facilities Requirements. | |||||
| Payments for service, portable electric heaters, window air conditions | No | Yes | Yes | Any Fund Source | Executive Director, Physical Plant Department |
| Renovations/Construction/Repairs/Improvements | No | Yes | Yes | Any Fund Source | Facilities Management |
| Flowers/Plants | |||||
| Office plants (to include plant maintenance) when they are located in common/public areas and aid in the professional appearance of the office or building | No | Yes | Yes | State or Local | Authorized Approver |
| Flowers for public events (e.g. graduation, at the dais/podium for seminars/ banquets, table centerpiece) | No | Yes | Yes | State or Local | Authorized Approver |
| Flowers/plants to non-employees may be purchased for bona fide business purposes provided the recipient is identified, the individual’s relationship to the University is stated and the reason is clearly documented. | No | Yes | Yes | Local | Authorized Approver |
| Note:Except as specifically provided for in Allowable Expenditures “Funeral Expenditures”, flowers/plants shall not be purchased for employees’ immediate family or relatives. | |||||
| Fundraising Activities/Development | |||||
| Purchasing and payments for services | No | Yes | Yes | Local | NA |
| Funeral Expenditures | |||||
| Funeral attendance travel expenses for one employee selected by the Authorized Approver | No | No | Yes | State or Local | Authorized Aprover |
| Flowers, meals or contributions in lieu of flowers for employee (including employee’s spouse, parents, children, or siblings) funerals are allowed up to $100 | No | Yes (exception for meals required) | Yes | Local | Authorized Aprover |
| Gifts | |||||
| Purchased for the University’s Service Awards Program by Human Resources | No | Yes | Yes | State or Local | NA |
| To non-employees may be purchased for bona fide business purposes provided the recipient is identified, the individual’s relationship to the University is stated and the reason for the gift is clearly documented. Note: Gifts shall not be purchased for employees’ immediate family or relatives. | No | Yes | Yes | Local | Authorized Approver |
| Home Internet | |||||
| Home Internet service for employees requires a clear documented business justification | No | Yes | Yes | Grant (Specified in grant) | Authorized Approver (Annual Approval Required) |
| Incentives | |||||
| Incentives such as gift cards and other items (i.e. prizes) given to persons participating in various studies (i.e. clinical research studies, research projects, and surveys). View Compensate a Research Participant. | No | Yes (except Gift Card purchases) | Yes | Any Fund Source | Authorized Approver |
| Legal Services | |||||
| External Legal Services | No | No | Yes | Any Fund Source | VCU Office of the General Counsel |
| Logos/Trademarks | |||||
| University departments are required to use an officially licensed VCU manufacturer when ordering items bearing the University’s trademarks | No | Yes | Yes | Any Fund Source | Assistant Director, Business Services |
| Memberships | |||||
| Professional organizations with direct benefit to the University | Yes (dues only) | Yes | Yes | State or Local | NA |
| Social organization with clearly established and documented business purpose | No | Yes | Yes | Local | President or President’s Designee |
| On Line Auctions | |||||
| (e.g.eBay) provided funds are transferred to an escrow account and not released to the seller until the purchaser has received and inspected the good and determine that they fulfill the purchaser’s requirements | No | Yes | Yes | Any Fund Source | NA |
| Parking Tickets | |||||
| Parking Tickets issued to non-employees | No | Yes | Yes | Local | Authorized Approver |
| Public Art | |||||
| Public Art (including portraits) that is purchased, gifted, or loaned. View University Public Art Policy. | No | No | Yes | Local | Authorized Approver |
| Radioactive Materials | |||||
| Radioactive Materials | No | No | Yes | Any Fund Source | Office Manager, Enviromental Health & Safety |
| Signage | |||||
| Signage (exterior, interior, specialty) | No | Yes | Yes | State or Local | Signage Manager, Physical Plant Support Shops |
| Sponsorships | |||||
| Up to $1000 for a table at a professional organization’s meeting/event that is directly related to the University’s mission | No | Yes | Yes | State or Local | Authorized Approver |
| Up to $2000 such as the aforementioned table, speakers, program, printing, and recreational events (e.g. golf tournament) | No | Yes (except to individuals) | Yes | Local | Authorized Approver |
| Over $2000 | No | Yes (except to individuals) | Yes | Local | Vice President |
| Store Memberships | |||||
| Departmental memberships at club discount stores can be only used for University related business purposes only | No | Yes | Yes | State or Local | Director of Procurement Services |
| Subscriptions | |||||
| Subscriptions to news journals, periodicals and magazines when the subscription is necessary to fulfill ones professional responsibility | No | Yes | Yes | State or Local | NA |
| Telecommunications Services | |||||
| Purchases and payments for services | No | Yes | Yes | Any Fund Source | Director, Telecommunications |
| Wireless Communication Device Services. View University Wireless Communication Device Policy. | No | Yes | Yes | State or Local | Vice President, Finance & Administration |
| Tuition/Seminar Fees | |||||
| Tuition or fees for seminars, continuing education, or courses at other educational institutions may be reimbursed only if similar educational opportunities are not offered at VCU. See Human Resource Policy on Education and Training Opportunities. | No | No | No | State or Local | NA |
| Two-way Radios | |||||
| Purchases and payments for equipment and services | No | Yes | Yes | State or Local | Chief of Police, VCU Police |
| Vehicles | |||||
| Requires form from Parking & Transportation | No | No | Yes | Any Fund Source | Parking & Transportation and Vice President, Finance & Administration |