Problematic Expense Guide - A to Z

• Athletic, Entertainment & Leisure Events – The payment for admission to Athletic Events, Entertainment Events and Leisure Venues for UNM employees, even in conjunction with a retreat or team building activity, is an unallowable use of University funds.
  
  
  • Examples
    • Tickets and/or suite rental to sporting events
    • Golf greens fees
    • Pickleball court rental
    • Bowling
    • Concerts
    • Movies
    • Performing arts
    • Museums
    • Gaming venues, etc.
      
      
  • The Reason this is Unallowable – According to guidance we have received from the Office of the New Mexico State Auditor, the payment of these types of expenses would violate the New Mexico Anti-Donation Law and corresponding University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 6:  Personal Benefit.  This would also constitute a violation of New Mexico Attorney General Opinion 97-02, and would also most likely constitute wasteful spending under State law.  In New Mexico State Auditor statues, waste is defined as “…the act of using or expending resources carelessly, extravagantly, or to no purpose." (NMAC 2.2.2.7(W).
    
    
  • Allowable Exceptions
    • It is allowable for UNM Athletics employees to attend sporting events in order to conduct the ordinary business of UNM Athletics.
      
      
  • Possible Allowable Alternatives - Try this Instead:
    • If a unit has funds available at the UNM Foundation, the Foundation may be able to pay for these expenses directly. With the UNM Foundation existing as a legally separate Non-Profit entity and not a governmental entity like the University, New Mexico government spending restrictions do not apply to funds that are disbursed directly by the Foundation.