UPPS 04.03.02 - Gifts from University Funds
Gifts from University Funds
UPPS No. 04.03.02
Issue No. 7
Effective Date: 4/30/2018
Next Review Date: 10/01/2022 (E4Y)
Sr. Reviewer: Associate Vice President for Financial Services
Texas State University employees may not make gifts of university funds unless the gift serves a public purpose.
Article 3, Section 51 of the Texas Constitution in part provides, “The legislature shall have no power to make or grant or authorize the making of any grant of public moneys to any individual, association of individuals, municipal or other corporations whatsoever.”
State funds (public moneys) may be spent only for proper public purposes and must be exchanged for adequate public benefits. State funds include those appropriated by the legislature, charged as fees, earned through university operations, or received as gifts or grants.
The state attorney general has determined that granting scholarships within legislative guidelines does not violate Article 3, Section 51 of the Texas Constitution (see UPPS No. 02.05.01, University Scholarship Policy and Attorney General Opinion No. M-391 (1969)).
The Texas State University System (TSUS) Board of Regents permits expenditures of institutional funds that are not otherwise restricted, for the purchase of food, refreshments, and achievement awards under the provisions set forth in TSUS Rules and Regulations, Chapter III Section 6.8, if such expenditures assist the university in carrying out its educational functions, promote education in the State of Texas, and serve an important public purpose (see UPPS No. 03.01.03, Purchase of Awards, Flowers, Food, or Refreshments).
University funds expended for appropriate business expense gifts should be insignificant in amount.
The purchase of gift cards and gift certificates is not allowed except in human subject research studies where gift cards may be used (see UPPS No. 02.02.06, Research Advances and Payments to Human Subjects, for the established policy for paying human subjects).
RESPONSIBILITY FOR UNIVERSITY FUNDS
Each account manager has primary responsibility for assuring that the university funds for which he or she has financial control are expended only for a valid public purpose.
Account managers will be held personally liable if they make inappropriate gifts from university funds (see UPPS No. 03.01.09, Fiscal Responsibilities of Account Managers at Texas State).
Offices in the Finance and Support Services division may review expenditures to assure that the expenditures serve a public purpose.
REVIEWER OF THIS UPPS
Reviewer of this UPPS includes the following:
Position Date Associate Vice President for Financial Services October 1 E4Y
This UPPS has been approved by the following individuals in their official capacities and represents Texas State policy and procedure from the date of this document until superseded.
Associate Vice President for Financial Services; senior reviewer of this UPPS
Vice President for Finance and Support Services