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Spending Guidelines



Background

According to Contract 31, Appendix A, funding may be provided to support a variety of EAA activities that enhances employee morale such as athletic, cultural and family activities. EAA funds may include support for LBNL clubs as well.

Division Funds

1.      Purpose

Employee morale funds can be used for the following items at Division-wide events:

2.      Sales Tax

Purchases made directly from the vendor by an LBNL employee are subject to sales and use tax. The tax amount will be charged against your EAA allocation. For purchases made directly by LBNL procurement processes, the resale certificate should be presented to avoid sales tax being charged at the time of purchase.  For tax questions, contact Yvonne Deshayes, Tax Services, at x6280.

3.      Unallowable Items

There are many items on Procurement's website that are Restricted (non essential for Laboratory business) and, therefore, EAA funds cannot be used (seehttp://www.LBNL.gov/Workplace/CFO/pro/restrict.pdf). If you are not sure about a specific purchase, contact Procurement for assistance. Purchasing any items other than those listed in #1 above will require that you contact Procurement first for guidance.

Divisions will not be reimbursed for any unallowable items. Individuals who purchase unallowable items will be personally responsible for any costs incurred. If a division purchases unallowable/restricted items, it may impact distribution of current and future EAA funding allocations.

The following is a list of commonly requested items that are not allowable: 

Club Funds

1.      Purpose

Clubs may use EAA funding as follows:

2.      Sales Tax

Purchases made directly from the vendor by an LBNL employee are subject to sales and use tax. The tax amount will be charged against your EAA club allocation. For purchases made directly by LBNL, the resale certificate should be presented to avoid sales tax being charged at the time of purchase. Rentals are always subject to sales and use tax, since title does not pass to DOE/LBNL. For tax questions, contact Yvonne Deshayes, Tax Services, at x6280.

3.      Unallowable Items

There are many items on Procurement's website that are Restricted (non essential for Laboratory business) and, therefore, EAA funds cannot be used (see http://www.LBNL.gov/Workplace/CFO/pro/restrict.pdf). If you are not sure about a specific purchase, contact Procurement for assistance. Purchasing any items other than those listed in #1 will require that you contact Procurement first for guidance.

Below are examples of items previously requested that are not allowable for purchase:

Clubs will not be reimbursed for any unallowable items. Individuals who purchase unallowable items will be personally responsible for any costs incurred. If a club purchases any unallowable/restricted items, they may forfeit receiving EAA funding in the future.

4.      Participation Eligibility

Although EAA club participants may include family members and guests, DOE funding through EAA may only be used to subsidize activities of current LBNL employees and retirees.

Timing & Reimbursements for Divisions and Clubs

Your division and club allocation should cover all reimbursement requests during FY13 (October 1, 2012 - September 30, 2013). All expenses must remain within the allocated budget. Divisions and clubs are expected to keep track of their own expenses. To avoid additional year-end accruals, send your RFICs to Lisa Rebrovich at MS 71D-101 no later than August 30, 2013.

Include the following information when completing the RFIC:

1.       Division/club name and details of your division-wide event(s)/purchase(s) in the Payment Explanation section.

2.       Division/Club Project ID (PID) - if you are using more than one PID for an activity, list each cost on the RFIC by project.

3.       Use Resource Category 31000 (Miscellaneous Procurement).

4.       Submit your RFIC forms to Lisa Rebrovich, MS 71D-101 with original receipts. Accounts Payable will not reimburse without Lisa's approval.