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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.   Remaining fund balances rolled forward to the new year will be limited to 20% of the annual budget.  

Expenditures

Expenditures from discretionary funds must be documented and processed in accordance with TWU’s Payment and 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 - Must abide by TWU Policy #2.20.

Flowers

Congratulatory

Funeral/Illness:

  • Employee & Immediate Family
  • Friends/Donors
  • Administrative Prof Day

Not Permitted

 

Permitted

Not Permitted

Not Permitted

Furniture

Desks, Chairs, Other

Permitted

 

Gifts

 

Employees/donors/students or any organization

 

 

Not Permitted

 

 

Gratuities

Tips or Gratuities

Not 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.

 

Office Equipment

Expensed

Permitted

Professional Services

Non-employee

Permitted – Must adhere to TWU Policy #2.26.

Promotional Items

Pens, T-shirts, cups, flash drives, etc.

Permitted

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 9/16/2014 11:06 AM