UCSF Quick Start: Gifts to Employees and NonEmployees

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UCSF Quick Start Gifts to Employees and
Non-Employees

• Presented by the Controllers Office, Accounts
  Payable Unit
• September 2009
• Questions? Call the AP Customer Center at
  415-476-2126

Controllers Office Disbursement
Accounting Accounts Payable Unit
September 2009
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Agenda

• Overview
• The Policies
• Where to Go for Answers and Assistance
• Gifts to Employees
• Allowable gifts and awards
• Unallowable gifts and awards
• Funding Sources
• Approval
• Gifts to Non-Employees
• Benefit to the University
• Allowable gifts and awards
• Gifts to Elected and Appointed Officials
• Unallowable gifts and awards
• Funding Sources
• Approval
• Reimbursement Process Service Level

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Overview Gifts

• There are many situations and occasions where a
  department may want to give a gift or award to
  either a UCSF employee or a non-employee. Some
  of these situations are allowed under UC policy
  (length of service, employee recognition,
  retirement, sympathy or 200 charitable donation
  in lieu of sympathy gift) while many others are
  not (cash, recreational membership, season
  tickets to sporting events, birthdays, weddings,
  anniversaries, or new baby).
• This Quick Start training will give you a
  high-level overview of the policies related to
  giving gifts, including allowable/unallowable
  items, funding information, required approvals,
  and the reimbursement process.

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The Policies

• G-41, UC Business and Finance Bulletin Employee
  Non-Cash Awards and Other Gifts
• G-42, UC Business and Finance Bulletin Gifts
  Presented to Non-Employees on Behalf of the
  University
• These policies can be found either at the UCOP
  website or through links on the Controllers
  Office website, Accounts Payable pages.

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Where to go for answers

• Accounts Payable Unit of the Controllers Office
  website
• http//www.acctg.ucsf.edu/accounts_payable/index.h
  tm
• AP Customer Center
• 415-476-2126
• apcustomercenter_at_ucsf.edu
• AP Travel Customer Service Manager
• Sylvia Su, 415-514-2886
• Sylvia.su_at_ucsf.edu
• Assistant Controller, Disbursement Accounting
• Rob Cotterman, 415-476-8702
• Rob.cotterman_at_ucsf.edu

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Gifts to Employees

• Allowable Gifts Awards
• Employee Recognition item of tangible personal
  property may be awarded to an employee in
  recognition of his or her noteworthy work-related
  accomplishments.
• 75 per-person limit (including spot awards)
• 220 limit for one-month parking permits
• 115 limit for one-month transit pass
• Recognition awards are meant to be occasional
• Employee should not receive more than three such
  awards in a calendar year
• Should be provided within an established
  recognition program and based on objective
  criteria
• Examples Gift Certificates and cards, On-the
  Spot Awards

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Gifts to Employees

• Length of Service Item of tangible property may
  be presented to an employee for meritorious
  length of service to the University (must have
  completed at least 5 years of service)
• 400 limit
• Retirement Item of tangible personal property
  may be presented to an employee upon his or her
  retirement from the University
• Must be awarded as part of a meaningful ceremony
  and should not be determined based on the
  employees classification
• 400 limit
• Sympathy Gift Gifts of tangible personal
  property such as flowers, may be presented as an
  expression of sympathy in the event of the death
  or major illness of an employee or a member of
  the employees family or household.
• 75 limit for tangible personal property
• 200 limit for cash contribution to charitable
  organization

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Gifts to Employees

• Donation to Charitable Organization
• In lieu of sympathy gift
• 200 limit
• Must first obtain additional approval from
  University Advancement Planning before sending
  to Accounts Payable for processing
• Prizes and Other Gifts Occasional department
  raffle for door prizes and other gifts to entice
  employee participation in the event.
• 75 per person limit

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Gifts to Employees

• Unallowable Gifts Awards
• Cash, except donations to a charity as an
  expression of sympathy
• Negotiable gift certificates and cards
• Gift certificates and cards for services
• Recreation membership
• Season tickets to sporting or cultural events
• Gifts for birthdays, weddings, anniversaries,
  holidays, birth of a child, and other occasions
  of a personal nature

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Gifts to Employees

• Funding Sources
• Expenditures for employee recognition, length of
  service, and retirement awards may be charged to
  State funds. Various non-State funds under
  University control (e.g., endowments, gifts,
  etc.) may be used for employee awards, in
  accordance with G-41 and subject to any
  restrictions on the funds.
• State or Federal funds may not be used to pay
  for
• sympathy gifts and cash contributions, and
• raffle prizes, door prizes, and incentive gifts
  to complete surveys and questionnaires.

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Gifts to Employees

• Approvals
• Department heads have the authority to approve
  requests to reimburse expenses for employee
  non-cash awards, sympathy gifts, and other gifts
  permitted under G-41. A Form U242-1, Signature
  Authorization or Cancellation Form, or an
  equivalent electronic form, must be on file with
  Accounts Payable for individuals who have been
  delegated this authority.

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Gifts to Non-Employees

• Benefit to the University
• It is the policy of the University that gifts of
  moderate expense may be presented to
  non-University individuals or organizations when
  the gifts are made on behalf of the University.
  However, the presentation of such gifts is
  permitted only if it can be demonstrated that the
  gift benefits the University or is clearly
  necessary to the Universitys fulfillment of its
  role as a good community citizen.
• To avoid any appearance of favoritism, no officer
  or employee should present a gift that appears to
  be offered because of the position held by the
  recipient.

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Gifts to Non-Employees

• Allowable Gifts Awards
• Promotional Item gift of tangible personal
  property that bears the logo of the University or
  a campus, such as a T-shirt, cap, pennant, mug,
  or pen.
• 75 per-individual limit
• Appreciation or Recognition gift of tangible
  personal property or a service such as tickets to
  a sporting, theatrical, or musical event, a meal,
  a non-negotiable gift certificate, and mementos
  such as a plaque, watch, logo item of minimal
  value.
• 250 per-individual limit
• Sympathy Gifts gift of tangible personal
  property such as flowers, candy, or a book,
  presented as an expression of sympathy in the
  event of the death or major illness of an
  individual or a member of the individuals family
  or household.
• 75 per-individual limit

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Gifts to Non-Employees

• Gifts to Elected and Appointed Officials
• Such gifts require the approval of University
  Advancement Planning (delegated by the
  Chancellor)
• Unallowable Gifts Awards
• Cash
• Items over the allowable limits
• Items that are considered lavish or extravagant

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Gifts to Non-Employees

• Funding Sources
• State Funds
• Expenditures for gifts to non-University
  individuals or organizations may not be charged
  to state funds.
• Contract and Grant Funds
• Federal, local government, and private contract
  and grant funds may not be used for gift
  expenses, unless such expenses are specifically
  authorized in the contract or grant and only to
  the extent and for the purpose(s) so authorized.
• Non-State Funds
• Various non-State funds controlled by the
  University (e.g., endowments, gifts, etc.) may be
  used to purchase gifts, in accordance with G-42
  and subject to any restrictions, if any, on those
  funds.

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Gifts to Non-Employees

• Approvals
• Only Department heads have the authority to
  approve requests to reimburse expenses for
  non-cash gifts presented on behalf of the
  University. This authority may not be
  re-delegated to other administrators under their
  supervision.
• Employees with delegated approval authority shall
  not approve their own request for reimbursement
  of gift expenses.
• Form U242, Signature Authorization or
  Cancellation Form, an equivalent form, or an
  electronic record must be on file with Accounts
  Payable for employees who have been delegated the
  authority to approve gift expenses.

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Reimbursement Process Service Levels

• Complete a Check Request (example on next slide)
  with the required receipts attached
• Have the form approved
• Make a copy for your files and send intercampus
  to
• Accounts Payable, Box 0812
• Accounts Payable will process the request within
  10 business days of receipt if the form is
  complete and the required receipts are attached

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