UGA Foundation Policies & Procedures The University of Georgia Foundation openly discloses information about its activities and financial statements. Expenditure Control Review specific information on the general principles for judging the appropriateness of expense reimbursements. System Access, Security, and Compliance The Foundation database is the system of record for all financials, spending budgets, and expenditures. Gift Accounting Gift Accounting is the clearinghouse for all private support of the University. They record all gifts made to the Foundation.