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Restrictions on the Use of General Funds (OP Fund 199xx)*

Note: This is intended as a general resource. It is not an all-inclusive list. If you have questions about the allowability of a particular expense, please contact Alyse DeFazio, acdefazio@ucdavis.edu or 757-8516.

Topic	Details	Policy **
Alcohol	Alcoholic beverages may not be charged to General funds	PPM 260-45 PPM 330-80
Capital Projects	General funds up to $100,000 may be used on minor capital projects (total capital project cost less than $400,000)	State Budget Act
Entertainment	Entertainment expenses requiring approval on an exception basis may not be charged to General funds; these include: Expenses at rates in excess of policy guidelines; Entertainment of guest's or host's spouse or equivalent; Tickets to entertainment or sporting events; Employee morale functions (e.g., employee retirement or separation reception, employee recognition reception, department picnics, holiday events). Also note, no university funds may be used for employee birthdays, weddings, anniversaries or for farewell gatherings for employees with less than 5 years of service.	PPM 330-80 BFB BUS-79
Gifts	Expenditures for gifts to non-university individuals or organizations may not be charged to General funds	PPM 260-45
Gifts	Sympathy gifts to employees may not be charged to General funds	PPM 380-50
Memberships	Memberships in social organizations may not be paid with General funds	PPM 330-75 BFB G-43
Salary - Above NIH Cap	State appropriations, including General funds, may not be used to pay for salary above the National Institutes of Health (NIH) salary cap rate. Unrestricted funds, including gift funds and health science compensation plan funds, may be used	UCOP memo-operating guidance on NIH/SAMHSA salary cap #90-6 Suppl. 4 dated Feb 17, 2000
Salary - Fundraising	General funds may not be used for salary support for fundraisers (those who solicit, meet, and/or contact donors) in Institutional Support accounts (generally central University Relations); they may be used for development-related administrative activities (e.g., gift processing and clerical support) in Institutional Support accounts and for all fundraising activities in non-Institutional Support accounts (typically public service activities in the dean’s office or departments).	UC Asst VP Barber to campus development officers 6/15/00
Salary - Health Sciences	State funds, including General funds, may not be used for the portion of health sciences compensation plan base salary (i.e., 'X' component) that exceeds the fiscal year salary scale for the plan member's rank and step. These funds also may not be used for optional additional compensation (i.e., 'Y' and 'Z' components) of health science compensation plan members.	AM P-196-37
Tobacco	Tobacco purchases may not be charged to General funds	PPM 330-80
Travel - First Class	State funds, including General funds, Off-the-Top funds, Educational Fee funds and funds that support activities that are partially funded by State funds may not be used to pay for the additional cost of first class travel unless it meets federal Office of Management and Budget (OMB) Circular A-21 requirements, including adequate justification	PPM 300-16
Travel - Spousal	Spousal travel expenses may not be charged to State funds, including General funds.	PPM 300-25

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