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Prohibited or Restricted Transactions Policy

Section I

Purpose

To list all prohibited or restricted expenditures by the University.

Section II

Procedure

General guidelines for expenditures:

  1. All expenditures are subject to "Public use law" (must benefit the public interest not the private interest).
  2. All expenditures are subject to functional test. (i.e., Library budget expended for the Library, instructional budget expended for instructional needs.)

The following is a list of prohibited expenditures by the University:

  • Alcoholic beverages
  • Cash advances
  • Personal items
  • Contributions
  • Any expenditure that endorses any religious holiday (i.e., Christmas cards, etc.)

The following is a list of restricted expenditures by the University (requires large purchase order approval):  

  • Controlled substances (other than for Pharmacy lab supplies or the University Nurse)
  • Direct payment for Meals or Lodging for SWOSU employees (other than as a part of a registration package or with special approval)
  • Direct payment for airfare (Approval means a SWOSU Travel Request Form signed by the President)
  • Gifts and/or employee awards (require Vice President's approval)
  • Hospitality or entertainment
  • Leases
  • Maintenance agreements
  • Memberships
  • Postage (except for annual estimate on certain programs)
  • Radioactive Materials
  • Rentals Telephone services (except for annual estimate on certain programs)
  • Term contracts
  • Utilities (except for annual estimate on certain programs)
  • Weapons/ammunition

Revised 3/11