Spending Policy for Faculty using College Funds

Detailed travel and business expense guidelines can be found on the controller’s office website.  Faculty members often have questions not specifically covered by those guidelines, so this page is meant to provide a supplemental overview and summary of spending policies as they apply to research and travel funds, start-up accounts, named chair accounts, internal fellowship accounts, and grant-funded research.  The goal of these policies is to facilitate faculty research and teaching efforts while complying with IRS regulations and managing our financial resources effectively and ethically.

The following list provides several common examples of allowable expenses.

• transportation, lodging, and meals during research travel
• professional conference fees
• dues to professional organizations
• subscriptions to journals or other publications relevant to your teaching or research
• copyright fees and publication subvention
• books, reprints, scores, photographs, films, software, recordings, and other items related to your teaching or research
• continuing education such as coursework, seminars, and workshops relevant to your teaching or research
• compensation of student research assistants*
• compensation of professional editors or research assistants*

*Do not pay wages or contract fees with personal funds and seek reimbursement. Payment for services to be funded with college funds must be processed directly by the payroll or accounts payable office to ensure proper tax reporting.

The overarching rule of thumb is that business expenses are allowed while personal expenses are not.  The distinction between business and personal expenses is, in most cases, obvious, but a few questions come up regularly.

• Meals and alcohol

  The IRS states that expenditures for business meals cannot be lavish or extravagant.  Likewise, the college expects business meals to be modest and fully documented as to the purpose and who attended.  Please see detailed guidelines on the controller’s website (here).

• Airfares

  The College will reimburse the cost of airline tickets in coach class only.  All efforts should be made to obtain the lowest economy fare available.  Please see detailed guidelines on the controller’s website (here).  Additional travel guidelines and resources are maintained by the VP for Finance and Administration (here).

• Family or companion expenses

  Research funds can be used to pay for faculty business travel but cannot offset the costs of having a spouse/partner or dependent travel with you.  Nor can they pay for family or pet care in your absence.

• Home office

  Research funds can be used to furnish, improve, or maintain your office at the College, but should not be used to furnish, improve, or maintain an office at home.  Faculty should coordinate the purchase of office furnishings for their campus offices with the Facilities department.

• Computing equipment

  The college provides all faculty members with a desktop or laptop computer for use at work. Loaner computers and peripherals (iPads, cameras, cables, drives, etc.) are also available from the Equipment Loan Center for short-term secondary use.  While college funds should not be used to purchase a computer or other electronic devices just for use at home, a second personal computer is sometimes necessary to facilitate research in the field or lab or teaching in the classroom.  In those cases, faculty members can use their college research funds to make the purchase.  To ensure compatibility, competitive pricing, and accurate tax accounting, all purchases of computing equipment should be coordinated with OIT.

• Ownership of equipment

  Any equipment, software, or other durable items (including computers, furniture, digital cameras, iPads, lab/studio tools, etc.) purchased with college and grant research funds are the property of Williams College and remain so when a faculty member leaves Williams.

• Internet connectivity fees

  Because extensive wi-fi coverage is available on campus, the college ordinarily will not cover the cost of a cellular/satellite data plan or cable service connection for any device.  The cost of connecting while traveling for business can be covered, but not for connecting from home.

• Internet streaming

  Subscriptions to online services, including but not limited to Netflix, Amazon Prime, Hulu, Vimeo, Spotify, and Audible, are personal expenses and, therefore, only rarely eligible for payment with college funds. To be considered a business expense, a streaming service would have to be used solely for scholarly purposes directly related to work at Williams.  Please seek authorization to pay for internet streaming services from the dean of the faculty’s office ahead of time.

• Amazon purchases and shipping

  The college has a business account with Amazon.com, which is available to faculty members and provides tax-exempt status for business purchases.  Please click the Amazon link on the Controller’s Office website (here) and contact Lisa Gazaille ([email protected]) for additional information.  NOTE: the Amazon business account does not include individual Amazon Prime memberships, considered personal and not eligible for payment with college funds.

• Cell phones

  College money should not be used to purchase cell phones or pay for cell phone bills. See the Communication Device Policy.

• Gifts

  Faculty funds are generally not appropriate for purchasing gifts (e.g., as a thank you to a staff member for services performed, or as congratulations to a colleague for an important life event), nor for hosting celebratory meals or parties on their behalf.  The college’s appreciation and recognition policy can be found here. 

• Per diem

  Itemized receipts are required for all traveling expenses.  The College does not maintain a per diem reimbursement plan.

• Everyday living expenses

  Faculty who travel on sabbatical or an assistant professor leave and who settle in one location for an extended residency (greater than two weeks) are expected to bear the expense of routine living expenses (e.g., groceries, dry cleaning, daycare for children, etc.), just as they would if they were living in Williamstown.

• Relocation

  College funds should not be used for personal relocation or moving expenses within or beyond Williamstown.  However, they can be used to ship or transport personal belongings during a sabbatical or an assistant professor leave, not to exceed those items needed for the faculty member to carry out his or her scholarship or creative work away from Williamstown.