THE UNIVERSITY OF NORTH CAROLINA
AT
CHAPEL HILL
| Associate Vice Chancellor | CB# 1000, 304 South Building |
| for Finance | The University of North Carolina at Chapel Hill |
| Chapel Hill, NC 27599-1000 |
March 19, 2003
| To: | Deans, Directors and Department Heads | 
|
| From: | Roger D. Patterson, Associate Vice Chancellor for Finance | |
| Re: |
Revised Guidelines for Facilities and Administrative Funds and Selected Expense Guidelines by Fund Group |
|
Facilities and Administrative (F&A) funds are a special type of Institutional Trust Fund. The guidelines for their use are being revised effective April 1, 2003, to allow the payment of instructional and training grant expenses from this source of funds. The expense categories noted are areas where questions generally arise.
|
Expense Category |
Fund Authority Guidelines |
|
Business Entertainment |
Business entertainment should not be paid from F&A Receipts. |
|
Employee Awards |
Employee awards, including gift certificates, should not be paid from F&A Receipts. |
|
Instructional Costs |
Faculty salaries and other costs of instruction are allowable. |
|
Membership Dues |
Membership dues are allowed based on departmental policy. |
|
Moving Expenses |
Moving expenses paid to or on behalf of faculty or research staff are allowable. |
|
Office Appliances |
Expenses for office appliances are allowed if the need is sufficiently documented. |
|
Professional License and Certificate Fees |
Expenses for professional license and certificate fees are allowed. |
|
Scholarships and Fellowships |
Scholarships and fellowships are allowable. A separate account should be established to provide segregation of financial aid funds. |
|
Training Grants |
Training grants are allowable. |
Attached for your convenience is a revised "Quick Reference Grid". Should you have questions regarding the attached information, please contact Pat Tayloe at 843-5098 or pat_tayloe@unc.edu. Please remember to share these changes with your departmental business manager.