Making Purchases

For counties with paid staff:

• Program coordinators and Extension educators can  expedite purchases.

For counties without paid staff: 

• Regional administrative staff and state program staff (mgweb@umn.edu) can expedite purchases for the group.

• To submit a purchase or invoice payment request, use the online Master Gardener Program Purchase Request Form (Smartsheet). 

When possible, use one of the following purchasing methods: 

• Internal vendor (Bookstores, Printing Services, UStores) or Business to Business (UMarket)

• University Purchasing Card (P-Card). The dollar limit is $4,999.

  • Steps for staff to take after making a purchase with with their P-Card:

    • Verify that the receipt does not include sales tax (sales tax is okay in limited situations, see ST3 form)

    • Sign the receipt and scan a copy to your computer

    • Submit a ticket in the RSS system 

    • Include the justification information (who, what, where, when, why) in the ticket

    • Include the EFS account number where the funds should come from

    • After the regional administrative staff person makes the purchase on behalf of staff, it is the responsibility of staff to follow up directly with the vendor regarding shipping, etc.

• Purchase order (or Direct Purchase)/Pay from Vendor Invoice 

• Reimbursement for purchase using personal funds

All purchases, regardless of the method must comply with University and department policies. 

• Purchasing Methods at the University

• Making the Most Common Purchases through the University of Minnesota

Recognition events and holiday parties: Under the University of Minnesota policies on Hospitality and Entertainment of Non-Employees and Business Expenses, expenses for bona fide University activities, such as donor relations activities or employee recognition events, may be charged to University funds. This should be done in accordance with the Expense Allowability Grid that is an appendix to the policies. These expenses require additional documentation and substantiation to meet IRS requirements, audit standards, and the test of public scrutiny.

If your unit will be holding events, please ensure that the documentation requirements are clearly met.

Most importantly, the cost of employee holiday parties is never an allowable expense under University policy. No expenses for holiday parties can be charged to, or reimbursed from, any type of University funds, public (such as O&M or sponsored) or private (gifts). Events held solely to celebrate any holiday should be paid for by employees from their own personal funds.

Policy resources:

• Expense Allowability Grid - Master Gardener Quick Reference

• Expense Allowability Grid - UMN

• Business Expenses policy

Items purchased by staff using a purchasing card (P-Card) are tax exempt.  To expedite the purchases:

• For volunteer-led groups: volunteer submits the  request using the online Master Gardener Program Purchase Request Form (Smartsheet). 

• For all other groups: volunteers should contact their program coordinator or Extension educator and request the purchase. 

  • Staff should bring an ST3 form (Minnesota Department of Revenue Certificate of Exemption) and inform the cashier of tax exempt status.

  • Staff may check for exemption numbers, accounts, or special procedures for some popular retailers

Paying speakers: 

• Find more information on the Paying Speakers page

Gifts and donations 

On behalf of volunteers

If a Master Gardener group would like to make a donation or purchase flowers on the behalf of a deceased volunteer or a deceased family member of a volunteer, it is Extension’s policy that a gift (not to exceed $150 not including any taxes or delivery fees) of flowers can be purchased and gifts can be made to a bona fide charity or nonprofit organization. Funds cannot be given directly to the family and only when the family's request (in lieu of flowers) is specified.

Funds for the flowers, gifts and donations must come from a non-sponsored, private account (MG Foundation account). If a county program does not have Foundation funds available, they can submit a written request to use the General MG Foundation account to mgweb@umn.edu. Gift cards are not allowed for bereavement. 

If the family has made a charity/nonprofit organization known in the obituary, volunteers and staff should attach the obituary to the check request form. Otherwise, volunteers and staff will need to provide written verification from the family as to which charity/nonprofit organization they would like the gift to be sent. 

Volunteer groups can request payment by submitting the Funds Request Form (volunteer led groups) or RSS ticket (staff led groups). The ticket should include the mailing address for the charity/nonprofit organization, a short justification, the dollar amount up to $100, the EFS chartstring (for the foundation account) and any additional backup documentation.

Gift cards

It is acceptable to present a volunteer or program partner with a gift card as a type of honorarium to express gratitude, such as for hosting a garden tour. Gift cards can be given in recognition of milestone hours of service, retirement, or completion of a special project. For example, a brand-new garden was established and the two project leaders were recognized for their extra time by receiving gift cards. Gift cards can also be given as door prizes to encourage attendance at meetings or events. These are specific to “work” or Master Gardener reasons. The limit for these types of gifts (gift cards or tangible items) is $100. Income account funds can be used (1026-11510....). These gifts and recognitions are intended to be occasional. Gift cards are not allowed for bereavement. 

The receipt of any gift cards must be acknowledged by the recipient. They can sign a simple statement: “I, [First Last Name], received a $_____ gift card/certificate to [NAME OF STORE] from the [NAME] County Master Gardeners on [DATE].” Alternatively, they can send an email from their account stating the same information. When reconciling the purchase, attach this acknowledgment to the receipt. If it’s for a door prize, collect this acknowledgment and save it in your MG files. It does not need to be sent to the finance team, but it must be provided during an audit of the account.