Problematic Expense Guide - A to Z

• Personal Entertainment Expenses at Employee Retreats - The payment or reimbursement for personal entertainment expenses for UNM employees, whether in conjunction with a unit retreat/team building activity or otherwise, is an unallowable use of University funds. 
  
  
  • Examples:
    • Electronic Game venues
    • Bowling
    • Laser Tag
    • Golf games
    • Museums
    • Sporting events – Tickets and/or suite rental
    • Concerts & Performing Arts
    • Pickleball venues
      
      
  • The Reason this is Unallowable – According to guidance we have received from the Office of the New Mexico State Auditor, the payment of these expenses is personal in nature and would therefore violate the New Mexico Anti-Donation Law and corresponding University Administrative Policy 4000: Allowable and Unallowable Expenditures, Section 6:  Personal Benefit.  This would also constitute a violation of New Mexico Attorney General Opinion 97-02, and would likely constitute 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:
    • Please review our Retreat & Team Building Guidelines for more information on allowable & unallowable expenses related to these activities.
    • 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.