Problematic Expense Guide - A to Z
- Decorations – The payment or reimbursement for holiday and similar decorations for University offices, buildings and home offices is a prohibited use of University funds, except when otherwise allowed in UNM Policy.
- The Reason this is Unallowable – The payment of holiday and similar decorations for private workspaces is personal in nature, and therefore not a valid use of Public funds. In general, the payment for office holiday decorations and other related expenses would specifically violate University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 8: Decorations. This would likely constitute unnecessary 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 Exception – The purchase of decorations with UNM funds is allowable for student and public-facing areas or for student programs and events, including the Student Union building, Student support centers, Children’s Campus, Alumni Association, Hanging of the Greens and University Bookstores in accordance with University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 8: Decorations.
- Possible Allowable Alternatives - Try this Instead:
- Request a written exception from one of the four members of University leadership listed in University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 16: Exceptions.
- 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.
- The Reason this is Unallowable – The payment of holiday and similar decorations for private workspaces is personal in nature, and therefore not a valid use of Public funds. In general, the payment for office holiday decorations and other related expenses would specifically violate University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 8: Decorations. This would likely constitute unnecessary 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).
