Problematic Expense Guide - A to Z

• Tuition and related costs – The payment or reimbursement of student academic expenses is a prohibited use of University funds, unless authorized by University policies such as the Tuition Remission Program or other University published policy (such as teaching, research, graduate assistantships).
  
  
  • Examples
    • Tuition and fees 
    • Books & school supplies
    • Dissertation expenses including related travel
      
      
  • The Reason this is Unallowable – In general, UNM students are responsible for all the costs related to their personal academic pursuits. The UNM Financial Aid Office has options available to students to assist with those costs.  Outside of the Financial Aid process, the direct payment or reimbursement of such costs by the University for a student would constitute a violation of the New Mexico Anti-Donation Law and is also 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).
    
    
  • Possible Allowable Alternatives - Try this Instead:
    • Tuition Remission benefit program for UNM Employees
    • Direct the student to the UNM Financial Aid Office.
    • In many cases, it is allowable to instead pay these expenses by awarding a scholarship directly to the student through the Scholarship Workflow process.
    • In some cases, the payment of tuition for college courses at another institution for a UNM employee may directly benefit the University as a job training expense, similar to sending an employee to training at a conference. In this case, the amount paid for Tuition and fees may be taxable to the employee. 
    • 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.