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Allowable and Unallowable Expenditures by Fund Source


In general, purchases made by any fund should benefit the University's mission, support University programs and should not be made for an individual's personal gain. Matrix should be used to identify what funds are allowed to purchase items.  Even if the fund source is marked with a “Yes” below, all purchases must be compliant with existing purchasing policies (e.g., competitive bidding requirements, use of mandatory sources, P-Card prohibition on certain types of purchases). This list is not intended to be all inclusive, but represents some common expenditures and restrictions. Account codes are provided as guidance for each type of expense when possible, but other accounts may also be considered as appropriate. This matrix applies only to purchases made directly by UGA (no foundations).

When in doubt, accounting and finance staff should always stop to think about whether an expense is appropriate for certain fund groups. To do this, the staff member may want to ask himself/herself the following questions:

  • Is this an appropriate use of the particular resources or fund group (i.e., State, Sponsored, etc.)?
  • Am I comfortable explaining this charge to an auditor?
  • Am I comfortable explaining this charge to the public?
  • Is this expense reasonable?  Would a prudent person have purchased this item and paid this price?
  • Is this expense "allocable"?  Is the expense applicable to the project and fund group with a high degree of certainty?
  • Is this expense allowable? Does this expense fall within the general parameters of this particular fund group?
  • Is this consistent?  Are other expenses for similar purposes treated in the same way?


Use the keyword search or filter function below to locate the applicable expense type: