Inappropriate Use of University Funds
About This Policy
- Effective Date:
See current policy
- Date of Last Review/Update:
- Responsible University Office:
- Financial Management Services
- Responsible University Administrator:
Vice President and Chief Financial Officer
- Policy Contact:
Associate Vice President
and University Controller,
Office of the Controller
- Policy Feedback:
- If you have comments or questions about this policy, let us know with the policy feedback form.
- Print or view a PDF of this policy
- Many policies are quite lengthy. Please check the page count before deciding whether to print.
Judgment should be utilized by Fiscal Officers, Account Managers and Account Supervisors in determining if expenditures are appropriate, given the fund group and the mission of the University. Indiana University, being a state institution is in a sensitive situation of using state appropriations and student fees in an appropriate manner. Since many of the other fund groups are supported by these revenues as well, the issue of appropriateness applies to all accounts.
Departments who are unsure of the appropriateness of an expenditure should contact the office of the campus business officer for guidance. Financial Management Services will also provide guidance should a department wish to contact them.
Expenditures that are inappropriate with University funds might be allowable with an Indiana University Foundation account. The foundation should be contacted in regard to their policies.
An inappropriate expenditure is one that is not for the purpose of the institution; or proper. Specific examples of inappropriate expenditures that are not covered in other policies (see Related Information) are reimbursements to employees for normal expenditures they would incur from working, such as child care, including additional child care necessary for travel, the purchase of books, recordings, or magazines, to be utilized solely by employees during breaks, the donation of funds to another entity, or the entertaining of guests beyond normal allowable hospitality such as tickets to plays, movies, or sporting events.