Representational Allowance Expenses
- Rep Allowance Forms *New with DocuSign capabilities!*
- Signature Authority Designee List Updated 4/16/2020
- Memo outlining UA Regulation changes
Representational expenses are defined in UA BOR R05.02.07
This document is intended for general guidance. If you have specific questions or would like assistance in interpreting the regulations, please contact Rachel Jeppsen (474-6170 or email@example.com) at the Office of Finance and Accounting (OFA).
Representational (Rep) Allowance forms must be completed and submitted to OFA for any 8115 expenses over $200 and any gifts or “other discretionary expenditures.” These require the signature of the Rep Allowance designee (assigned by the Chancellor). The purchase of gifts that cost more than $100 requires approval of the MAU Chief Financial Officer (Julie Queen).
For any non-8115 entertainment-type expense, or any 8115 expense under $200, a rep allowance is recommended. At the very least, backup must include a business justification and the certification of benefit approved by the fiscal or account manager. This backup must be attached to the expense receipt and maintained in the unit for audit purposes.
8115 Account Code (8115 Restricted Fund)
This entertainment code is for direct conduct of university business or interests.
- Open House Events
- Staff Recruiting – Meals or Receptions
- Thank you or Holiday Cards
- Water, Coffee, Tea, Sodas
- Events at Private Homes
- Plasticware, Paper Plates, Cups
- Taking visitors or guest speakers to dinner
3008/4008 Account Codes For entertainment type expenses not required to be charged to representational account (8115). These are treated and documented the same as 8115 expenses however.
3008 (3018 Restricted Fund) is used for catered events
4008 (4018 Restricted Fund) is used for commodities like groceries. Food purchased from restaurants for self-catered events fall under this account code. Small tokens of appreciation (less than $25) such as a plaque may also be charged to 4008/4018.
- Advisory Council Meetings
- Special University Events
- Dept Meeting for Specific Purposes (non-recurring)
- Elder programs
- Faculty Convocation or Orientation
- Honors Program
- Merit Awards or Presentations
- Resident Advisory Housing Meeting
- Rural AK Honors Institute/Upward Bound
- Student Recruitment Activities
- Summer Arts Program
- Training Sessions*
- Working Lunches*
- Student Services programs
*For conferences, training sessions, workshops and work sessions where participants are required to work through a meal period, anagenda and list of attendees must be attached.
3038 Account Code is used for catered fundraising events, not including donor thank you meals.
4038 Account Code is used for self-catered fundraising events.
Per UA regulation, all expenses over $25 require an invoice. Fund 1 money cannot pay for gifts over $25 or for alcohol/alcohol-related charges (including bartenders or liquor licenses). Per the Statewide Accounting Manual, entertainment expenses cannot be reimbursed or paid from petty cash. Representational allowance purchases on ProCards require permission prior to purchase; contact Denise Cassie, x7374, in Procurement & Contract Services. Restricted funds are governed by the agency grant or contract and may vary from state and university regulations.