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Expenditure Guidelines

Use of Funds

IRA funds are to be used solely for the support of instructionally related activities as defined in Section 89230 of the Education Code and by CSU System-wide policy. As a general rule, expenditure of IRA funds follows the same principles and guidelines as required of CSU operating fund monies. Additionally,

  • If capital equipment is purchased that will not be used solely by IRA programs/activities, IRA funds may be employed only in proportion to the anticipated IRA use.
  • Expenditure for awards that are the culmination of a group(s) or individual(s) efforts through competition or as a normal part of program activities will be allowed. Awards will normally be in the form of trophies, plaques, ribbons, and other similar items, the value of which is primarily intangible and limited to the recipient(s).

The following expenditures of IRA funds are not permitted :

  • Any item not specifically approved in the IRA proposal or budget.
  • Salaries or wages for faculty or others to teach credit-bearing courses.
  • Gifts or contributions made to any individual, charity, business firm, or any other entity for any purpose, regardless of funding source.
  • Any expenditure that exceeds available cash on hand.

Note: Students may be expected to contribute a modest amount financially in order to participate, provided that steps are taken to ensure that the activity is open to all students.

Purchasing Policies and Procedures

When purchasing items or organizing events using IRA funds, please follow the proper procedures and work through the Procure to Pay guidelines.

Reserving on-campus locations for meetings and events

Information on University-sponsored events on- and off-campus

Risk Management for IRA Activities


rev 10/09/2023

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Academic Programs and Planning 
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Kennedy Library
  (Bldg. 35), Suite 319  
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(805) 756-2246

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