Faculty, staff and students are encouraged to comment on
policies in the final stages of development during a 30-day review
The University at Buffalo is entrusted with funds provided by various constituencies. Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria. Employees are responsible for ensuring the appropriate use of funds within the constraints of limited resources.
The Allowable Use of Funds Policy governs the payment of expenditures incurred or approved by employees on behalf of the university. All expenditures funded with State, University at Buffalo Foundation (UBF), and Research Foundation (RF) accounts must be appropriate, reasonable, allowable and allocable; they also must support the education, research, and public service missions of the university.
All university departments must implement a system of supervisory checks and balances to ensure expenditures always meet university interests. Expenditures paid from various funding sources are subject to specific requirements for use. Details regarding the use of State, UBF, RF, and RF Sponsored funds are found in the Allowable Use of Funds Chart. The appropriate funding source is determined by the type of the expense, not by the employee’s source of payroll. Units may apply this policy more restrictively where budget and other factors are considered. Additional restrictions established at the operating unit level supersede this policy and corresponding chart.
The University at Buffalo recognizes The Research Foundation for the State University of New York (Research Foundation) as the only approved entity for the fiscal administration of sponsored activity. Funds received from external organizations to support sponsored activity directed by UB faculty and staff as part of their university work must be deposited with and administered by the Research Foundation. The Research Foundation will accept and administer sponsored activity funding from public and private organizations.
The University at Buffalo receives funding, including gifts and awards that support a sponsored activity, from sources outside the university. Proper classification of external funding as a gift or sponsored activity is required to determine the appropriate accounting and compliance treatment.