Problematic Expense Guide - A to Z

• Repair, Maintenance, Services & Supplies for Property Not Owned by the University – The payment or reimbursement for repairs, maintenance, supplies or services for property that is not owned by the University is a prohibited use of University funds.  
   
  • Examples:
    • Repair of a computer, laptop, tablet, cell phone or other device that is owned by an employee, even if it is used for University business at times.
    • Repair & Maintenance for an automobile that is owned by an employee, even if the automobile is used for University business at times.
    • Repair of a laptop owned by a student used for their academic pursuits.
    • Purchase of a cell phone case for an employee-owned cell phone, even if the phone is used for University business at times.
    • Repair, maintenance or cleaning for an employee-owned residence that will be hosting or previously hosted a UNM departmental event.
    • Work-related software purchased with University funds that is only installed on a privately-owned computer or device.
      
      
  • The Reason this is Unallowable – The Payment for repair, maintenance, service or supplies for property not owned by the University confers primary benefit to the individual property owner, not to the University.  Therefore, such payments are personal in nature and would violate the New Mexico Anti-Donation Law and 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).
    
    
  • Possible Allowable Alternatives - Try this Instead:
    • For vehicle expenses, the University will reimburse mileage for the business use of a personal vehicle in accordance with University Administrative Policy 4030: Travel Expenses and Per Diem, Section 9.3: Personal Automobile. 
    • For Cell Phone expenses, try the UNM Cell Phone Allowance Program which is intended to cover the University business portion of all expenses related to a personally owned cell phone.
    • It is not recommended to use a personally owned computer to conduct University business. Use your work-issued computer 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.