Ineligible Expenditure Item for the Operating Budget

Did You Know? --"Chamber of Commerce membership payments are not an eligible expenditure item for the operating budget!"

The USG Office of Internal Audit and Compliance (OIAC) recently conducted a review of FY 2010 and FY 2011 general ledger transactions and identified payments appearing to have been made to chamber of commerce organizations. 

USG Business Procedures Manual § 19.3 – “Payment of Dues to a Chamber of Commerce” notes that the Georgia Department of Audits and Accounts has classified the payment of membership dues to a chamber of commerce as an inappropriate use of general operating funds.  However, if the expenditure is for advertisement in a chamber publication, the expenditure is not affected by the policy. 

The expenses may represent a violation of the USG business procedures depending upon the fund source used.  If a necessary expenditure ~~ Option 2: The Institution should utilize an alternative fund source such as Foundation dollars.

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