Policies and Procedures
PERQUISITES
Approval
The President or designee shall approve the kind and monetary value of perquisites for Florida Gulf Coast University (FGCU) employees.
Perquisites will be furnished to University employees in those specific instances where it is determined that the furnishing of perquisites is in the best interest of the University and is justified by the exceptional or unique requirement of the position. Perquisites must be directly related to the description of duties contained in the position description on file with the Office of Human Resources.
Unless perquisites are specifically authorized by law, the granting of perquisites to any employee must be approved by the President prior to being furnished to any employee.
Perquisites shall be considered as part of the employee's total compensation; therefore, the kind and value of perquisites shall be as uniform and consistent as possible. Generally, the value of perquisites shall not be used to compute the employee's rate of pay. There may be federal income tax consequences of such actions in accordance with the Internal Revenue Code.
Approval of perquisites shall be for one fiscal year only and shall terminate automatically on June 30 of each year, unless a renewal is requested and approved.
Perquisites are defined as "Those things, or the use thereof, or services of a kind which confer on the officers or employees receiving same some benefit that is in the nature of additional compensation, or which reduces to some extent the normal personal expenses of the officer or employee receiving the same and shall include, but not be limited to, such things as quarters, subsistence, utilities, laundry services, medical service, use of university-owned vehicle for other than university purposes, servants paid by the university and other similar things".
The following list of perquisites is not intended to be all inclusive; rather, these are the most common.
1) Uniforms, Clothing, Laundry Services and Footwear.
2) Use of University-Owned vehicles - The university's policy on the use of university-owned vehicles shall govern the use of such vehicles for official University purposes. However, the personal use of university-owned vehicles by an employee is a perquisite and must be approved by the President. The personal use of a university-owned vehicle will not normally be approved for any employee of the University.
3) Domestic Services - Personal domestic services will not normally be approved. However, services performed for official functions or to maintain public areas of university-owned property are not perquisites.
4) Groundskeeping Services - Personal groundskeeping services will not normally be approved.
5) Telephone Service - Free personal telephone service for an employee's residence will not normally be approved. However, telephone service that is required for an employee to perform official duties is not a perquisite.
6) Cellular and/or Mobile Telephone Service - Some employees may have cellular and/or mobile phone service paid for by the university. This should be used for official university business only.
7) Free Passes, Tickets, Permits - Free passes, tickets or permits for employees to events where there is a general admission charge to the public are perquisites and must be approved by the President.
8) Medical Services - Free medical services shall not normally be approved for any employee unless the services are a requirement of employment, (e.g., inoculations). The following shall apply with respect to medical services:
i) Free medical services received by an employee during off-duty hours associated with being a volunteer subject or patient for experiments approved by the President are not perquisites.
ii) Limited emergency medical services for on-the-job injuries or exposure to contagious diseases are not perquisites.
iii) If medical services are to be provided to employees for a fee, such services are subject to the policies governing the sale of goods and services. Physical exams which are required as a condition of employment are not perquisites.
iv) Employees may be given inoculations without charge in order to avoid an epidemic and this is not a perquisite.
v) Periodic medical examinations during off-duty hours for employees whose official duties involve scientific research experiments on animals which are subject to contamination by such employees having a contagious disease, or for such employees who may contract a disease/illness as a result of the experiments performed, are not perquisites.
9) Housing or Overnight Accommodations
i) Where justifiable, housing in university facilities may be approved by the President for any employee.
ii) Overnight accommodations in university-owned housing for employees on official business in a travel status eligible for reimbursement are not perquisites.
iii) If the university has facilities that it desires to rent to an employee, such rental and the rate thereof shall require approval.
10) Utilities - Free utilities may be approved as perquisites for any employee who is required to live in university housing.
11) Trailer Space - If an employee owns a trailer and is required to live on the grounds of the university due to the duties of the position, providing space for the trailer. Trailer space may be approved for such employees who are not required to live on the grounds of the university.
12) Meals - Free meals for non-business purposes shall not be approved for any officer or employee.
13) Bus Services - Free bus service for non-business purposes shall not be approved for employees. Providing bus service for business purposes is not a perquisite.
Procedure
Requesting Department
Submit a completed "Request for Approval of Perquisites" form to the Office of Human Resources at least 30 days prior to the desired effective date of providing the perquisites.
A separate form must be prepared for each type of perquisite being requested and each form must include justification as to why the perquisite should be approved.
Office of Human Resources
Review the request for completeness and secure the Director of Human Resources signature. Submit form to the President for review and approval.
Notify requesting department upon approval of the request. File approved original in office file.
University President
Approve specific requests to provide perquisites to employees.
Form
Request for Approval of Perquisites or Sale of Goods and Services Form - Available on the Share Drive in Forms/HR Forms
Eff. 12/96
Rev. 4/04
