Problematic Expense Guide - A to Z
- Massages for Employees – The payment or reimbursement for UNM employees to get personal massages, whether on-site, in a spa/health club or any location, even in conjunction with a unit retreat or team building activity, is a prohibited use of University funds.
- The Reason this is Unallowable – According to guidance we have received from the Office of the New Mexico State Auditor, using University funds to pay for employee massages would constitute a violation of the New Mexico Anti-Donation Law, and possibly an ethics violation under the New Mexico State Ethics Commission. For these reasons, payment for personal massages would also violate the 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).
- Allowable Exceptions – Massages could be allowable at a Campus-wide HR Benefits wellness event for all employees, or similar event.
- 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.
- The Reason this is Unallowable – According to guidance we have received from the Office of the New Mexico State Auditor, using University funds to pay for employee massages would constitute a violation of the New Mexico Anti-Donation Law, and possibly an ethics violation under the New Mexico State Ethics Commission. For these reasons, payment for personal massages would also violate the 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).
