Problematic Expense Guide - A to Z

• Coffee Break and Refreshment Supplies – The purchase or reimbursement of refreshments for employee breaks such as coffee, bottled water, snacks and related items are considered personal items and are prohibited uses of University funds.
  
  
  • The Reason this is Unallowable – These items are personal in nature, so this would not constitute a valid University business expense.  University employees are expected to provide their own personal refreshments while working. In general, the payment for coffee and other related personal refreshments for employees would violate the New Mexico Anti-Donation Law and is specifically prohibited by corresponding University Administrative Policy 4000:  Allowable and Unallowable Expenditures, Section 5.3:  Coffee Break and Refreshment Supplies.
    
    
  • Allowable Exception

    • Bottled water and other hydration-type supplies used for safety reasons for field workers or researchers working in extreme heat conditions would constitute a valid business expense for the University.   

    • Refreshment expenses for units that routinely host members of the public is allowable. However, the coffee, beverages and refreshments, etc, should not be consumed by University employees unless in conjunction with official guests of the University at meetings where University business is being conducted, as per University Administrative Policy 4000:  Allowable and Unallowable Expenditures, Section 5.3:  Coffee Break and Refreshment Supplies. 
      
      
  • 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.