Expenditure Guidelines

Use of Funds

IRA funds are to be used solely for the support of instructionally related activities as defined in Title 5 California Education Code Section 89230 and by CSU System-wide policy. As a general rule, expenditure of IRA funds follow the same principles and guidelines as required of CSU operating fund monies. Additionally,

• If 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.

The following expenditures of IRA funds are permitted :

Any expenditure noted in the original IRA Proposal for Recognition and not prohibited in the IRA recognition memo or email received at the time of recognition or listed in the Not Allowed section which follows.  Contact acadprog@calpoly.edu for copies of original proposals.

These allowed expenditures may include:

• Supplies and materials necessary to accomplish the approved purpose and goals of the IRA.
• Travel expenses related to the purpose and goals of the IRA.  Typically, students share rooms, bring food or keep food costs to a minimum, and faculty travel is paid with non-IRA funds.  IRA funds may be used for faculty travel to accompany students if no other funds are available. 
• Equipment necessary to accomplish the purpose and goals of the IRA.  If use of the equipment will be shared with another Cal Poly entity, the IRA can only pay for the cost percentage related to expected use of the equipment by the IRA.  For example, for a trailer used to haul equipment to competition sites that will be used 70% by the IRA and 30% by the academic department, the IRA can pay no more then 70% of the purchasing cost, registration, storage costs, maintenance, etc.  Note that the location of equipment must be tracked by the advisor and/or home department to ensure proper use.
• Wages in support of the main purpose of the IRA.  For example, a driver hauling equipment to a competition site or student assistants working to ensure necessary insurance paperwork is completed by IRA student participants.  
• Prizes such as trophies, ribbons or plaques for winners of IRA sponsored competitions, 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.
• Food, unless pre-approved as necessary for the core purpose of the IRA.  This must have been approved with the original proposal or in writing from the IRAAC representative.  Examples of food purchases which have been allowed include pizza for an all-day competition where students cannot leave and small quantities of food used in cooking demonstrations where the IRA is teaching about healthy eating. 
• Travel and other expenses related to conferences or meetings where students are not participating in an academic-related event such as a competition, discussion panel, or presentation of their research.
• Student stipends or scholarships.
• Clothing, unless necessary for the purpose of the IRA.  For example, low-cost T-shirts can be allowed for an IRA where members must be easily identifiable for the IRA's event(s).
• Swag/giveaways unless part of the main purpose of the IRA.  For example, key chains with an imprinted help-line phone number may be allowed for an IRA where the purpose is promoting mental health.
• Social events that are not the purpose of the IRA.  The cost of events solely for the purpose of "team building" or celebration/recognition are not to be paid for with IRA funds.  However, the cost of practice events tied to the purpose of the IRA (such as a competition) are allowed.

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 1/10/2025