Food applies to items which are consumed.  Food items which are not consumed are considered a supply e.g. agar or alcohol

Allowed food purchases must meet one of the following three criteria:

• Be on a budget which has an appropriate food approval
• Be on a discretionary budget
• Include a signed UoW form 1798

Per diem rates

Meal purchases are subject to per diem rates. Amounts in excess of the per diem rate can only be charged to discretionary budgets (64 budgets).

Exceptions to this rule are:

• Grants that are awarded specifically for holding conferences

Note that there is no exception for hosting.

The preferred method of paying travel expenses should be paid by Travel. This would include mileage, parking, taxis, tolls, ferries and per diems.

Reimbursement for Study Subjects

Reimbursing transportation costs for study subjects is allowable.  Code this as 02-08 and do not send the documentation to the central office.

Items purchased while in travel status

Items purchased while out of state and brought back to Washington State can be paid by a revolving fund. Items purchased in a currency other than USD must provide documentation showing the exchange rate on the date of purchase. A screen print from a site like http://www.oanda.com/convert/classic is acceptable. Excess baggage fees related to research equipment are also allowed.

For students and employees

Prizes and awards are not allowed on revolving funds. See the procedures for paying awards and prizes to UW students and employees website for more information. An award is given to an employee for recognition of service and is considered taxable income. Gifts are de minimis employee fringe benefits and not reported as taxable income. If in doubt, assume that the gift is actually an award. Gifts must be nominal in value, and cannot be cash, traveler’s checks or gift cards. They cannot be used as recognition for service. Some examples of acceptable gifts include rewards for longevity, safety achievements, for retirement, or for the holidays. Again, if in doubt, assume that the gift is actually an award. Please see IRS code section 132(a)(4) for more information.

For people other than students and employees

Gifts are allowed to non UW employees on a discretionary budget. They must not be in exchange for services.

Due to IRS rules, most payments for services are not allowed through the revolving fund accounts.

Revolving fund accounts cannot capture information to report it to the IRS. In the case of subject payments for research studies, this information is captured by the department at the time of the payment. The tax reporting information captured by the department is remitted to the UW reporting office annually.

Acceptable payments

• The purchase of a product
• Services purchased from Corporations (Corp.), Government entities, Non-profit (501) entities and vendors which are incorporated (Inc.).
• Payments to research subjects with the exception of Foreign Nationals.

Purchases which cannot be made on the revolving fund

• Services from individuals, LLCs or Partnerships. Some examples would include consulting, interpreters, catering, repairs, photography, and independent contractors
• Payments to attorneys and lawyers
• Honorarium and stipends
• Rent
• Payments to Foreign Nationals, including payments for visas
• Payments for healthcare provided to an individual (unless this is reported as a research subject or necessary for work)

Reporting thresholds

There is no $600.00 reporting threshold for purchases made by departments.