Procedure

1. Athletics
   • The college shall not use state funds to create, support, maintain, or operate an intercollegiate, club, or intramural athletics program. Athletic programs may only be supported by student activity fees or other non-state funding sources that are authorized for that purpose.
2. Promotional Giveaways

• • The college shall not use state funds to purchase promotional giveaway items or other gifts for any reason, including promotional giveaway items purchased for college marketing and advertising. “Promotional giveaway items” are items given to an individual or entity for less than fair market value that do not serve an instructional or institutional purpose. Items that serve “an instructional or institutional purpose” are those used for classroom instruction and daily, routine operations of the college not associated with marketing, advertising, recruiting, or
    fundraising.
  • Other Prohibited Expenditures
    The Account Procedures Manual maintained by the System Office will occasionally list other prohibited expenditures in the description of each object code.
  • County Funded Items
    Unless otherwise authorized by law, the colleges may not use state funds for those budget items listed in N.C.G.S. § 115D-32 that are the County’s responsibility to fund.

Review/Updated: