Information to include on purchase orders for Ozier:

Please see the updated Employee Clothing Statement below. This statement is required on all requisitions whenever clothing is purchased for University Employees. The statement has recently been updated and additional information is required for clothing orders. To expedite your purchase, please ensure the latest statement is included on your requisitions as well as the name of the employees receiving the clothing. 

The information includes, but is not limited to, the following:

  • Department/Student Organization requesting order
  • Name and number (phone & fax) of contact person responsible for receiving order and ensuring receipt of items ordered.
  • Agency contract number # ES-RFQ-55400-292
  • Complete description of items ordered
  • Copy of Ozier's quote 
  • This statement is required on all requisitions whenever clothing is purchased for University Employees: "The purpose of the logo marked clothing is to identify UWG staff at official functions, and is a condition of employment. Our department will be responsible for tracking the clothing and will require that, if an employee who has received clothing leaves the department, any clothing that is usable must be returned to the department."  
  • List names of employees receiving the clothing: "Department employees receiving clothing are: John Doe, Jane Doe, John Smith, Jane Smith"

The BOR has revised BPM 5.3.17 which effects the way UWG buys clothing and other wearable items for its employees. The purchase of clothing /wearable items could be considered a taxable fringe benefit under certain conditions depending upon the type and value of the items purchased and the nature of the individual's position (including student employees). All purchases of clothing need to be reviewed and assessed for its taxability prior to purchase. A form, Taxable Fringe form, has been created for this purpose. A review of the completed form will be conducted in the Office of the Controller (Accounting and Purchasing). This form will be completed by the department and attached, electronically, to each requisition for clothing/wearable items. If the determination of the review constitutes a taxable fringe benefit to the employee, then the purchase may represent taxable income for the employee and therefore coube be included on their W-2. The Taxable Fringe form is available on the Purchasing Website.

The purchase of clothing (wearable items) is a valid business expense for the an organization and provides numerous benefits to the organization as well as the employee. The issue is not one of appropriate use of funds but one of benefit and taxability.  In these cases, the employee has received a benefit for which they did not have to pay and according to the IRS, that benefit is taxable to the employee. Pleanse contact Richard Sears (95353), Robert Ellington (95537) , or Lisa Elliot (96399) within the Office of the Controller if you have questions regarding the purchase of clothing or wearable items.

If you are purchasing items for promotional giveaways, student events or student organizations that are not employees;  it would be helpful for you to list the organization or event in the comments section of the requisition instead of the employee clothing statement, to minimize confusion and delay in processing.

Effective 7.14.2016, any clothing purchases intended for employees SHOULD NOT be purchased with a P Card.

Inclusion of the above mentioned items will help prevent possible misunderstanding of the order and will assist in any future audit of contract purchases.

Thank you for ensuring that our purchases are transparent and compliant.


Additional information: