Faculty Handbook
Policy No. ULC.1999.006
1.1 This policy states the regulations applicable to the payment or reimbursement for specific types of expenses and the tax treatment of such payments. This policy does not address business expense reimbursements which are covered in System Administrative Memorandum 03.A.02, Business Expenses.
2.1 Perquisites - any tangible privilege or gain beyond other salary and entitlements provided to administrators, faculty or other employees, including but not limited to housing allowance, car allowance, spousal travel, insurance, and club memberships.
3.1 Perquisites are not entitlements to any class of employee. They may be made available to employees only after thorough and careful consideration of the benefit to the university, and must be specifically approved by the President (or designee) or, in the case of the President, by the Chancellor of the University of Houston System (or designee), as applicable.
3.2 The UHCL Office of Human Resources is the repository for records of perquisites paid to UHCL employees. Authorization for all perquisites must be documented in the official personnel file of the receiving individual.
3.3 All perquisites are treated as part of the compensation package of an individual. In accordance with United States income tax laws and regulations, items that are subject to Federal Income Tax should be treated by the employee as taxable income. The value of the taxable benefits will be recorded in the employee's W-2 or 1099. The employee is responsible for maintaining appropriate documentation to support the deductibility of any employment-related expenses for income tax purposes.
3.4 Disbursements for perquisites will not be made without the prior approval of the President (or designee) or, in the case of the President, the Chancellor of the University of Houston System (or designee) whichever is appropriate.
3.5 Disbursements for perquisites will not be made from petty cash or imprest accounts.
4.1 Annual reporting. The President is responsible for the submission of an annual report summarizing the nature and dollar amount of perquisites provided to UHCL employees. This report will be submitted to the UHS Vice Chancellor for Administration and Finance on or before January 30th of each year.
Signature:Title: President
University of Houston-Clear Lake
Approval Date: September 9, 1999
Sunset Date: September 9, 2009
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