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Definition

University accounts labeled “Discretionary” are established to provide greater flexibility in achieving the educational mission of Texas Woman’s University.  Discretionary funds are designed to serve the University by enabling expenditures which may not be authorized using other funds.  Although considered discretionary, the expenditures must be for the benefit of Texas Woman’s University.

Responsibility

The responsibility for prudent use of these funds in accordance with the policy and procedures stated herein is delegated to the Provost, Associate Provost, Vice-President, Associate Vice-President, Dean or Director.  Those employees designated serve as account managers and possess spending authority for funds allocated to their accounts.  With the best interest of the University as the basic premise, 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.   Internal audits will be performed periodically to insure consistent application of this and other appropriate policies, and accounts which are deemed to have been managed imprudently in the past will have reduced budgets in the future.

Funding Allocations

Funds will be allocated to the accounts on an annual basis as determined through the University’s Budgeting process.   Large accumulations of funds designated as discretionary will be discouraged.   

Expenditures

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

Guidelines for expenditures are in the table below.

Category

Transaction Type

Guidelines

 Alcohol

 Alcoholic  Beverages

 Not Permitted

 Awards

 Employee/Student Awards

 Not Permitted

 Cards

 Holiday/Greeting Cards

 Permitted

 Contributions

 Donations – This includes any type of contribution, the purchase of a table, or advertising relating to charitable events or organization.

 Not Permitted

 Dues

 Institutional/Individual

 Permitted - See TWU Policy 2.20.

 Flowers

 Congratulatory
 Funeral/Illness:
     *   Employee & Immediate Family
 Friends/Donors
 Administrative Prof Day

 Not Permitted

 Permitted
 Not Permitted
 Not Permitted

 Gifts

 Employees/donors/students or any organization

 Not Permitted

 Gift Cards

 Any Type - Visa, Starbucks, Walmart, etc.    

Not Permitted

 Gratuities

 Tips or Gratuities

 Permitted

 Meals
 (not applicable to meals 
associated with University travel
)

 ·   Departmental Social Activity

 ·   Entertaining Official Guests

 

·   Faculty/Staff Orientations/Receptions

 ·   Working Lunch


 ·   Recruitment (Prospective Employee)

 

 Permitted

 Permitted - Requires list of attendees and guests’ association with TWU

 Permitted

 Permitted - Requires list of attendees.

 Requires list of attendees and position for which the individual is a candidate.

 Professional Services

 Non-employee

 Permitted – See TWU Policy 2.26.

 Student Activities

 Direct expenses for  Orientations, 
Receptions, Graduation

 Permitted

 Training/Registration Fees

 Employees

 Permitted

 Travel

 Employee -To supplement additional expenses not covered by State or other funds.

 Permitted in accordance with University travel policies.

 Tuition

 Employees

 Not Permitted

page last updated 1/24/2014 2:29 PM