Problematic Expense Guide - A to Z

• Home office expenses – The purchase or reimbursement for personal expenses or personal furnishings for employees working from home is a prohibited use of University funds.
  
  
  • Examples
    • Furniture such as desks, chairs, lamps, credenzas, bookcases, etc
    • Utility charges
    • Internet charges
    • Mortgage or Rent charges
    • Home Insurance
    • Repairs & Maintenance
      
      
  • The Reason this is Unallowable – University employees working from home are expected to provide an appropriate working space to conduct University business. The payment of these types of home office expenses with University funds would violate the New Mexico Anti-Donation Law and is specifically prohibited by corresponding University Administrative Policy 4000:  Allowable and Unallowable Expenditures, Section 6:  Personal Benefit.  In addition, these expenses would also most 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).