1. Miscellaneous Expenditure Guideline July 23, 2014 and August 5, 2014 Anita Monk-Ryan, Project Accounting Manager Melissa Miller, Director Budget and Finance Miscellaneous Expenditures Guideline air planet people NCAR UCAR

2. Miscellaneous Expenditure Guideline air planet people NCAR UCAR General Just a reminder Labs/Divisions/Programs may be more restrictive than the guidance given on any UCAR Guideline, Policy, and Procedure to meet their individual programmatic needs.

3. Miscellaneous Expenditure Guideline air planet people NCAR UCAR UCAR Employee Only Events Food or beverages for events where only UCAR employees are in attendance must be charged to discretionary, residual, or the General Fund. – Intramural – Meetings, seminars, conferences, etc.

4. Miscellaneous Expenditure Guideline air planet people NCAR UCAR Refreshments for Direct Programs Food and non alcoholic beverages may be charged to a direct program where all of the following exist: – is necessary part of the event and not for personal convenience. – was in the proposal/program plan budget justification, funded by the sponsor, and is not restricted per the terms of the award – participants include non-UCAR employees – Beverages only for breaks on NSF Awards including interagency and passthru funding

5. Miscellaneous Expenditure Guideline air planet people NCAR UCAR Refreshments for Indirect Programs Food and non alcoholic beverages may be charged to an indirect program where all of the following exist: – is integral and necessary part of the event and not for personal convenience. – is reasonable and necessary in meeting the indirect purpose of the program – participants include non-UCAR employees – beverages only for breaks

6. Miscellaneous Expenditure Guideline air planet people NCAR UCAR Registration Fee Revenue (Collected) Registration fee revenue, not included in a proposal, may be accounted for in a separate registration fees contract. The registration fee contract can be used to purchase all refreshments, including alcohol. – If registrations fees are collected to cover the cost of alcohol, a transfer of funds to a discretionary account key is required to offset the alcohol charged to the discretionary account key

7. Miscellaneous Expenditure Guideline air planet people NCAR UCAR Registration Fees Expense (Paid) Programs may use direct program funds for registration fees if the attendance at the conference meets the scope of work of the agreement being charged and are allowable per the terms of the award.

8. Questions?