Discretionary Accounts


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.

These accounts are structured as follows: 11.890.xx.xxxx.xxxx.00000000.


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 these guidelines and other applicable policies.

Funding Allocations

Funds will be allocated to the accounts on an annual basis as determined through the University’s Budgeting process. Per recommendation of TWU’s Office of Internal Audits, fund balances rolling forward will be limited to 20% of the current year budget.


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.

scroll to see the full table

CategoryTransaction TypeGuidelines
Alcohol Alcoholic Beverages Not Permitted
Awards Employee/Student Awards Permitted – See TWU Policy 3.02 for Limits
Cards Holiday/Greeting Cards Permitted
Contributions/Donations The purchase of a table, or advertising relating to charitable events or organization. Permitted with Vice President’s approval
Dues Institutional/Individual Permitted – See TWU Policy 2.20
Flowers   Permitted
Gifts Employees/donors/students or any organization Permitted
Gift Cards Any Type – Visa, Starbucks, Walmart, etc. Not Permitted
Gratuities Tips or Gratuities Permitted
Meals   Permitted
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 11:38 AM, June 22, 2018