EXPENDITURE GUIDELINES

Use of Funds

IRA funds are to be used solely for the support of instructionally related activities as defined in Section 89230 of the Education Code and by CSU System-wide policy. As a general rule, expenditure of IRA funds follows the same principles and guidelines as required of general fund monies. Additionally,

• If capital equipment is purchased whose use will not be restricted to IRA programs/activities, IRA funds may be employed only in proportion to the anticipated IRA use.
• Expenditure for awards that are the culmination of a group(s) or individual(s) efforts through competition or as a normal part of program activities will be allowed. Awards will normally be in the form of trophies, plaques, ribbons, and other similar items, the value of which is primarily intangible and limited to the recipient(s).

The following expenditures of IRA funds are not permitted :

• Salaries, stipends, or wages for faculty, students, or others to participate in IRA programs/activities may not be paid using IRA funds. (However, a case may be made to hire paid employees to perform tasks essential to the provision of IRA programs/activities in which students will participate.)
• Gifts or contributions made to any individual, charity, business firm, or any other entity for any purpose, regardless of funding source.
• Any expenditure for the purchase of tickets to attend a performance or payment of fees for instructional classes.
• Any expenditure that exceeds available cash on hand.
• Any expenditure for direct instruction.

Note: Students may be expected to contribute a modest amount financially in order to participate, provided that steps are taken to ensure that no student is denied access because of inability to pay.

rev 03/24/05

Purchasing Policies and Procedures

When purchasing items or organizing events using IRA funds, please follow the proper procedures and work through the Contracts & Procurements Office.

Information on University-sponsored off-campus events

General Information on Purchasing Policies and Procedures