Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 07/06/2017



Please see current Fiscal Policy Manual for current policies


Departmental graduation event expenses cannot be paid from E&G funds and are most appropriately paid directly by the OSU Foundation (OSUF). Send invoices to OSUF for direct payment without entering into the OSU Banner system.

If catering is provided by OSU Catering, these costs should be submitted through OSUF's Direct Pay system.

Cap and gown rental is an appropriate charge to the general fund, if the faculty or staff member is required to attend the graduation ceremony as part of his/her official duties. The appropriate account code is 28613 - Public Relations.

Note: Purchase of either a cap, gown, an academic stole, an honor cord, or any item considered personal in nature would be an unallowable expense on any institutional funding source.