Problematic Expense Guide - A to Z

  

  • Meals/Food/Refreshments for virtual meeting attendees – The payment or reimbursement for meals for virtual meeting participants (i.e on Zoom, Teams) is a prohibited use of University funds.

    • The Reason this is UnallowableUniversity Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 5.1:  Business Meetings allows food specifically for in-person business meetings only.  Providing meals for an employee or student attending a virtual meeting from their own home or other location would 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).

    • 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. 

 

 


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