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Expenditure Allowability Advisory and Resources

April 1, 2024

The Office of the Controller receives numerous requests for exceptions to policy every week. We would like to reiterate that exceptions to policy should be infrequent in nature and must align to a bona fide University business purpose.

A recent internal policy and process review found that some exceptions approved in the past, specifically on State Fund 19900, should not have been allowable per UC Office of the President’s fund management guidelines.

Moving forward, exceptions that may have been approved erroneously in the past will not be granted to ensure UC Merced is adhering to policies as appropriate. Local departments are expected, via the following grid, to understand the options available to fund various activities and purchases:

Expenditure Allowability Grid:

Please note expenses which require additional or exceptional approval include:




Sympathy gifts (cash or non-cash)

Should you have questions, contact Amanda Preston-Nelson, Associate Vice Chancellor and Controller, at