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Definition
The Designated Operating Accounts are established to provide greater flexibility in achieving the educational mission of Texas Woman’s University. These accounts are budgeted with local funds and are structured as follows: 11.410.xx.xxxx.xxxx.00000000.

Responsibility

The account holders are responsible for prudent use of these funds. Account managers are expected to exercise careful judgment to determine the reasonableness of each expenditure from these funds weighed against the ensuing benefit to the University.

Funding Allocations

Funds will be allocated to the accounts on an annual basis as determined through the University’s budgeting process. Excess funds at year end will not be carried forward. Only encumbrances appropriately reserved by designated deadlines will move forward to the new fiscal year. If the account is in deficit at year end, the new year budget will be decreased to cover the prior year deficit.

Transfer of Funds

Funds may be transferred within an account, and to or from other 11.410.xx.xxxx.xxxx.00000000 accounts.

Expenditures

Expenditures from Designated Operating Accounts must be documented and processed in accordance with TWU’s Procurement policies. All pertinent records related to the receipt and disbursement of these funds shall be maintained in accordance with University regulations.

The guidelines for spending authority are provided in the table below. For items not specifically listed, contact Pam Wilson or Vanna Parr in Procurement Services.

(Note: These guidelines do not apply to fee accounts. Please refer to the TWU Policy Manual regarding Course Fee and Distance Education Fee accounts.)

Category

Transaction Type

Guidelines

Alcohol

Alcoholic Beverages

Not Permitted

Advertising

Media, periodicals

Permitted

Awards

Employee/Student Awards

Not Permitted (see Guidelines for Discretionary Gift Accounts )

Building

Maintenance, repairs

Permitted

Cards

Holiday/Greeting Cards

Permitted

Computer Equipment

Hardware, supplies, software, maintenance

Permitted

Contracted Services

Guest Lecturers, Speakers, Temporary Agencies

Permitted

Contributions

Donations, purchase of tables

Not Permitted (see Guidelines for Discretionary Gift Accounts)

Copiers

Rentals, purchases, maintenance

Permitted

Memberships & Dues

Institutional/Individual

Permitted – See TWU Policy 2.20.

Equipment

Expensed & Capitalized

Permitted

Fees

Registration, Inspection, Usage, Conference, Licensing, Notary

Permitted

Food & Refreshments

  • Travel related (see Travel Policy)
  • Educational research
  • Employee Recruitment
  • Receptions/University events
  • Other situations that serve a legitimate public purpose or furthers the educational function of TWU.

Permitted (see Food Purchase Justification Form)

Flowers

Congratulatory or Condolences

Not Permitted (see Guidelines for Discretionary Gift Accounts)

Furniture

Desks, Chairs, Lab, Shelves

Permitted

Gifts

Employees/donors/students or any organization

Not Permitted (see Guidelines for Discretionary Gift Accounts)

Gift Cards

Any type - Visa, Starbucks, Walmart, Etc.

Not Permitted

Gratuities

Tips or Gratuities

Permitted

Printing

Services

Permitted (See TWU Policy 2.32)

Professional Services

Non-employee

Permitted – (See TWU Policy 2.26)

Promotional Items

t-shirts, cups, flash drives

Permitted

Supplies

Office, Janitorial

Permitted

Telecommunications

Services, equipment, supplies

Permitted

Training/Registration Fees

Employees

Permitted

Travel

Employee, Prospective Employee

Permitted (See Travel policy).

Tuition

Employees

Not Permitted

Uniforms

TWU Staff

Permitted

 

page last updated 4/2/2014 3:39 PM