70.21 - University Entertainment Reimbursement
Last updates August 24, 2005
A. General. The university recognizes the need for official entertainment. Expenses for official entertainment, community relations, or public relations may be reimbursed by the university only when such activities are directly related to the objectives and mission of the university. (Note: An official guest is (1) a person, not otherwise employed or compensated by the university, who is present on campus to render a service, at the invitation of the university, or as a guest of the university, or (2) for unique situations, whereby an employee is hosted by the University in a non-employment capacity.)
B. Procedures. As a guide to making a determination as to when entertainment expenses will be reimbursable, those individuals authorized to approve entertainment must ensure the following:
- Determine that the activity is directly related to an objective of the university.
- Evaluate the importance of the event in terms of the costs that will be incurred, benefits that are anticipated from the expenditure, the availability of funds, and alternatives that would be equally effective in accomplishing the desired objective(s).
- Source of funds for entertainment and related expenses is limited to foundation (“N” gift accounts) and local funds (“Y” local service accounts), per State Board of Education (SBE) Governing Policies and Procedures, Section V.V.
- SBE Governing Policies and Procedures, Section V.V. may require reporting of institutional expenses for entertainment and related expenses.
C. Reimbursement Process. Official entertainment charges may be reimbursed under the following guidelines.
C-1. Entertainment Approval Form. Documentation submitted for payment must include a properly authorized Entertainment Expense Approval Form [See sample form]. Claims for these type transactions are subject to approval by the next level of authority, e.g., responsible vice president, provost, deans, directors, and/or department heads. Authorizing such expenses certifies that the event or activity was an “official function” and that the claim is fully documented as such. The University will not pay for entertainment costs without an authorized Entertainment Expense Approval Form with an approved Claim Voucher [See 60.31].
C-2. Supporting Documentation. Supporting documentation is required for all entertainment, including home entertainment. Supporting data includes, the Entertainment Expense Approval Form, date, names of attendees, location and official purpose of function. Requests for reimbursement after the event must include actual receipts or invoices from the vendor. Credit card receipts are accepted only if accompanied by a receipt from the vendor.
C-3. Funding Sources. These entertainment procedures are limited to foundation (“N” gift accounts) and local funds (“Y” local service accounts), per SBE Governing Policies and Procedures, Section V. V.
C-4. Alcoholic Beverages. Claims and payment for alcoholic beverages are subject to approval by the next level of authority, e.g., responsible vice president, provost, deans, directors, and/or department heads. Alcohol may be used only in designated areas on campus and at off-campus locations as approved. Use of alcohol must be identified on the Entertainment Expense Approval Form. These expenditures may not be paid with appropriated or grant and contract funds.
D. Additional Restrictions. These procedures represent the minimum requirements for payment of university entertainment. Additional restrictions may be established by individual colleges or departments. Enforcement of any college or departmental policy is the responsibility of that unit.
E. Sample Entertainment Expense Approval Form. [See sample form]