Handbook of Business Procedures

9.1.9. USE OF UNIVERSITY FUNDS FOR PARKING EXPENDITURES

A. Introduction

Expenditures of The University of Texas at Austin funds for parking on campus must support the institutional mission and must serve a business purpose. This section identifies the instances in which the use of university funds is permitted and lists the appropriate source of funds. All Interdepartmental Transfers (IDTs) for parking expenditures are subject to Accounting and Financial Management approval. If the account used on the IDT is not deemed suitable for parking, another account must be provided.

B. Annual Parking Permits

University funds cannot be used to pay for an individual faculty or staff annual parking permit. This payment is not allowed as a reimbursement to the employee or by IDT to the department.

C. Employee Parking

For business-related events and meetings a daily pass from Parking and Transportation Services (PTS) can be charged to a department’s account and provided to specifically named employees. For information on passes, contact PTS.

Employees may also be reimbursed for parking when attending meetings and events in accordance with standard university travel rules. For more information, refer to 11.5.3. Other Expenses.

D. Nonemployee Parking

University funds can be used to pay for temporary parking for nonemployees for business-related events. For information on temporary parking, contact PTS. There are two classifications of nonemployees: nonemployees who will be compensated for services and/or receive payment for other travel expenses, and nonemployees who will only incur parking charges.

• Compensated Nonemployees
  
   
  • Examples of nonemployees that are typically compensated for services and/or receive payment of other travel expenses:
    • Independent contractors
    • Visiting professors
    • Speakers
    • Guest lecturers
  • Parking for nonemployees receiving compensation for services and/or payment of other travel expenses must be authorized by one of the following authorization documents:
    • Electronic PBS document
    • Request for Travel Authorization (RTA/VE5)
    • Purchase order
    • Fully executed contract
• Uncompensated Nonemployees Who Incur Only Parking Expenses
  
   
  • Examples of nonemployees who typically only incur parking expenses, with no compensation for services or payment of other travel expenses:
    • Donors
    • Visitors
    • Volunteers
  • No authorization document is necessary for this classification of nonemployee.
• Voucher and Documentation Requirements
  
  
  
  For all nonemployees, temporary parking can be charged through PTS by IDT or the department can reimburse the individual as nonemployee travel. If parking is paid by IDT, the department must include the authorization document with the backup documentation retained at the departmental level. Backup documentation is subject to review and must be provided upon request for auditing purposes. If a nonemployee is reimbursed for parking, the department must send a copy of the authorization document with the payment voucher to Travel Services.

E. Other Parking

Departments can purchase FDP permits, obtain a garage validation encoder, or request garage one-use cards for departmental use. An FDP permit, garage encoder, and garage one-use cards cannot be used for an employee’s daily parking in lieu of the employee buying an annual parking permit. Refer to Parking and Transportation Services for information on these options.

F. Account Guidelines for Employee, Nonemployee, and Other Parking

• Expenditures for employee parking (for business-related events and meetings), nonemployee parking, and other parking can be charged to accounts that are authorized for the PTS Parking Charges 1740 object code. The following accounts allow this object code:
  
   
  • State-funded Accounts: 14- and 20-Accounts
  • Designated Funds: 19-Accounts (other than Indirect Cost Return (ICR) and student funded accounts)
  • Designated Funds: ICR 19-Accounts for Organized Research Units (ORU), if expenditure supports the research mission of the ORU
  • Auxiliary Funds: 29-Accounts (other than student funded accounts)
  • Gift Funds: 30-Accounts that are unrestricted and are not endowed
  • Agency Funds: 41-Accounts (if event is related to the purpose of account)
  • Plant Funds: 36-Accounts (if related to the project)

  
  
   

• If an account is not authorized for the PTS Parking Charges1740 object code, the department is contacted by Accounting and Financial Management after the permits have been received to provide justification for an exception. If an exception is granted,Accounting and Financial Management debits the account and uses object code 1741. If an exception is not granted, the department must provide an acceptable account number.




• If multiple accounts are to be used for a parking expenditure, the accounts and amounts must be provided when the request is made to Parking and Transportation Services. The charges cannot be split between accounts by the department at a later date.

G. University-Owned Vehicles

Departments can purchase permits to park university-owned vehicles on campus. Refer to Parking and Transportation Services for information on university-owned vehicle permits.

Account Guidelines for University-Owned Vehicles

• Expenditures for university-owned vehicles can be charged to the following accounts:
  
   
  • State-funded Accounts: 14- and 20- Accounts
  • Designated Funds: 19-Accounts (other than Indirect Cost Return (ICR) and student funded accounts)
  • Designated Funds: ICR 19-Accounts for Organized Research Units (ORU), if expenditure supports the research mission of the ORU
  • Auxiliary Funds: 29-Accounts (other than student funded accounts)
  • Gift Funds: 30-Accounts that are unrestricted and are not endowed

  
  
   

• Expenditures for university-owned vehicles cannot be charged to the following accounts:
  
   
  • Service Center Accounts: 18-Accounts, unless specifically authorized by the Costing and Analysis team in Accounting and Financial Management
  • Indirect Cost Return (ICR) Accounts: 19-Accounts
  • Student Fee and Flat Rate Tuition Funded Accounts: 19- and 29- Accounts
  • Sponsored Projects: 26 Accounts
  • Endowed Gift Funds: 30-Accounts, unless specifically authorized by the compliance team in the University Development Office
  • Agency Funds: 41-Accounts
  • Plant Funds: 36-Accounts

H. Award-Based Parking Permits

Departments can pay for award-based parking permits when all required authorizations have been secured.

Account Guidelines for Award-Based Parking Permits

• Expenditures for award-based parking permits can be charged to the following accounts:
  
   
  • Designated Funds: 19-Accounts (other than ICR and student funded accounts)
  • Auxiliary Funds: 29-Accounts (other than student funded accounts)
  • Gift Funds: 30-Accounts that are unrestricted and are not endowed

  
  
   

• Expenditures for award-based parking permits cannot be charged to the following accounts:
  
   
  • State-funded Accounts: 14- and 20- Accounts
  • Service Center Accounts: 18-Accounts
  • Indirect Cost Return (ICR) Accounts: 19-Accounts, including ICR accounts for Organized Research Units 
  • Student Fee and Flat Rate Tuition Funded Accounts: 19- and 29- Accounts
  • Sponsored Projects: 26 Accounts
  • Endowed Gift Funds: 30-Accounts, unless specifically authorized by the compliance team in the University Development Office for each instance and period of time
  • Agency Funds: 41-Accounts
  • Plant Funds: 36-Accounts

I. Harrington Fellows Program

An individual annual parking permit may be purchased from PTS by IDT for guest faculty in the Harrington Fellows Program. Annual parking permit expenditures for Harrington Fellows are allowable on the Provost's Office Harrington Fellow Program account. Contact the office of the Executive Vice President and Provost for more information.

J. Other Permits

Requests for other permits not outlined above will be considered on a case by case basis. Requests must include a justification and be approved by the department’s dean, vice president, or University Business Officer.

K. Citations and Fines

Extenuating circumstances may require the use of university funds for the payment of a citation or parking fine where a one-time exception may be granted.

• How to Request a One-Time Exception
  
   
  1. Include the following information in an email request:
     • A detailed explanation of the situation for which the citation was issued
     • The proposed account number to be used
     • A copy of the citation
     • If the citation was issued to an employee, include a copy of the appeal decision

     
     
      

  2. The department’s dean, vice president, or University Business Officer must approve the request.
     
      
  3. Send the request for approval to Accounting and Financial Management Financial Accounting and Reporting (FAR), oa.far@austin.utexas.edu.
• Account Guidelines for Citations and Fines
  
   
  • Expenditures for approved exceptions can be charged to the following accounts:
    • Designated Funds: 19-Accounts (other than ICR and student funded accounts)
    • Auxiliary Funds: 29-Accounts (other than student funded accounts)
    • Gift Funds: 30-Accounts that are unrestricted and are not endowed

    
    
     

  • Expenditures for approved exceptions cannot be charged to the following accounts:
    • State-funded Accounts: 14- and 20-Accounts
    • Service Center Accounts: 18-Accounts
    • Indirect Cost Return (ICR) Accounts: 19-Accounts, including ICR accounts for Organized Research Units.
    • Student Fee and Flat Rate Tuition Funded Accounts: 19- and 29- Accounts
    • Sponsored Projects: 26- Accounts
    • Endowed Gift Funds: 30-Accounts
    • Agency Funds: 41-Accounts
    • Plant Funds: 36-Accounts

Part 9. Expenditure Procedures - Table of Contents