Designated Operating Accounts

The Designated Operating Accounts are established to provide greater flexibility in achieving the educational mission of Texas Woman’s University. These accounts are budgeted with local funds and are structured as follows: 11.410.xx.xxxx.xxxx.00000000.

Responsibility

The account holders are responsible for prudent use of these funds. Account managers are expected to exercise careful judgment to determine the reasonableness of each expenditure from these funds weighed against the ensuing benefit to the University.

Funding Allocations

Funds will be allocated to the accounts on an annual basis as determined through the University’s budgeting process. Excess funds at year end will not be carried forward. Only encumbrances appropriately reserved by designated deadlines will move forward to the new fiscal year. If the account is in deficit at year end, the new year budget will be decreased to cover the prior year deficit.

Transfer of Funds

Funds may be transferred within an account, and to or from other 11.410.xx.xxxx.xxxx.00000000 accounts.

Expenditures

Expenditures from Designated Operating Accounts must be documented and processed in accordance with TWU’s Procurement policies. All pertinent records related to the receipt and disbursement of these funds shall be maintained in accordance with University regulations.

The guidelines for spending authority are provided in the table below.

(Note: These guidelines do not apply to fee accounts. Please refer to the TWU Policy Manual regarding Course Fee and Distance Education Fee accounts.)

Category Transaction Type Guidelines
Alcohol Alcoholic Beverages Not Permitted
Advertising Media, periodicals Permitted
Awards Employee/Student Awards Not Permitted (see guidelines for Discretionary Gift Accounts )
Building Maintenance, repairs Permitted
Cards Holiday/Greeting Cards Permitted
Computer Equipment Hardware, supplies, software, maintenance Permitted
Contracted Services Guest Lecturers, Speakers, Temporary Agencies Permitted
Contributions Donations, purchase of tables Not Permitted (see guidelines for Discretionary Gift Accounts)
Copiers Rentals, purchases, maintenance Permitted
Memberships & Dues Institutional/Individual Permitted – See TWU Policy 2.20.
Equipment Expensed & Capitalized Permitted
Fees Registration, Inspection, Usage, Conference, Licensing, Notary Permitted
Food & Refreshments
  • Travel related (see Travel Policy)
  • Educational research
  • Employee Recruitment
  • Receptions/University events
  • Other situations that serve a legitimate public purpose or furthers the educational function of TWU.
Permitted (see Food Purchase Justification Form)
Flowers Congratulatory or Condolences Not Permitted (see guidelines for Discretionary Gift Accounts)
Furniture Desks, Chairs, Lab, Shelves Permitted
Gifts Employees/donors/students or any organization Not Permitted (see guidelines for Discretionary Gift Accounts)
Gift Cards Any type - Visa, Starbucks, Walmart, Etc. Not Permitted
Gratuities Tips or Gratuities Permitted
Printing Services Permitted (See TWU Policy 2.32)
Professional Services Non-employee Permitted (See TWU Policy 2.26)
Promotional Items t-shirts, cups, flash drives Permitted
Supplies Office, Janitorial Permitted
Telecommunications Services, equipment, supplies Permitted
Training/Registration Fees Employees Permitted
Travel Employee, Prospective Employee Permitted (See Travel policy).
Tuition Employees Not Permitted
Uniforms TWU Staff Permitted