REG 07.05.01 – Payments – Documentation Requirement for Expenditures

Authority: Executive Vice Chancellor Finance and Administration

History: First Issued: November 1, 2001.  Last Revised: March 4, 2025

Additional References:

University Controller’s Office Website
NC Office of State Budget and Management – State Budget Manual
Basic Procurement Guidelines

Contact Info: University Controller’s Office (919-515-3824)

  1. Purpose

This statement outlines documentation requirements for the expenditure of any North Carolina State University (NC State) funds.

  1. Documentation Requirements/General Guidelines

Expenditure documentation should provide sufficient background information to answer the following questions:

2.1. Why (purpose)? – Explain the purpose of the expenditure and how it relates to the departmental program funded or appropriated.

2.2. When? – Provide the date the expenditure occurred.

2.3. Who? – For expenditures with potential personal benefits (e.g., travel, entertainment, refreshments), provide documentation listing the individuals involved or attending the event.

2.4. Where? – List the event location.

Additionally, documentation should confirm that the expenditure benefits NC State, not an individual employee. These guidelines do not apply to the procurement of equipment, materials, or services that require an NC State purchase requisition. Refer to the Basic Procurement Guidelines for those requirements.

Project custodians are responsible for ensuring proper documentation procedures are followed and that only authorized expenditures are made. Inadequate documentation may result in nonpayment or non-reimbursement of expenses.

  1. Additional Documentation Requirements

3.1. Consult the travel manual for documentation requirements on travel-related expenses.

3.2. Alcoholic Beverages – Consult the conference and meeting expenses guide for documentation requirements for alcoholic beverages. State Budget regulations prohibit the use of state funds for alcoholic beverages or “set-ups” under any circumstances. The same rule applies to contract or grant funds unless approval from the grantor is documented with the Office of Contracts and Grants (CNG). Alcoholic beverage expenditures from other trust funds (e.g., gift accounts) must be limited and approved by the Chancellor, appropriate Vice Chancellor or Dean.

3.3. Food or Refreshments – Consult the conference and meeting expenses guide for documentation requirements for food and refreshments. Payments for food and refreshments may be authorized if they comply with the limitations and requirements in the state budget manual.

Contract or grant funds follow the same rules unless approval is documented in CNG or explicitly stated in the contract or grant. Payment requests for food or refreshments must include the necessary funding documentation and approval from the appropriate Vice Chancellor, Dean, Director, or designee.

3.4. Personal (employee) Reimbursements – Reimbursements for employee expenses (e.g., entertaining NC State guests, meals while not traveling, or supplies) must be approved by a higher authority, such as a Vice Chancellor, Dean, Director, or their designee.

3.5. Membership Dues – Consult the spending guidelines for documentation requirements for membership dues. Payments to higher education and related state and national associations for institutional or individual memberships should be carefully reviewed to ensure they provide substantial benefits to NC State. Individual memberships paid from state funds should be minimized but may be approved by the Vice Chancellor, Dean, Director or designee if:

3.5.a. the benefit and eligibility for membership are due to the individual’s position at NC State,

3.5.b. the membership ends when the employee leaves NC State, and

3.5.c. payment for membership dues for political type organizations are not permitted from any NC State fund source.