Departmental Business Management Guide - Entertainment Expenses

Contents

• Overview
• University Guidelines
• Internal Controls
• Departmental Responsibilities
• Resources

Overview

The University may pay or reimburse expenditures relating to entertainment when the purpose is fundraising, recruitment, promotion of the University, or entertainment for guests of the University by designated University officials. Designated University officials include deans, vice presidents, development officers, senior administrators, and other employees who have been asked to serve in a host capacity. Examples of entertainment expenditures include food, beverages, admission charges, flowers, mementos and other miscellaneous expenses. Entertainment expenditures must be reasonable, prudent, appropriate to the occasion and consistent with the University's mission.

University Guidelines

Entertainment expenses are generally paid only from Direct Support Organization (e.g. Foundation) funds or from Auxiliary (where appropriate), Student Activity, Vending, or Athletic funding sources. Education and General funds must not be used for meals, refreshments or other entertainment expenditures.

Internal Controls

• Ensure proper authorization of entertainment expenses by a department head, dean, or designee.
• Verify all required receipts are itemized and accompanied by a statement explaining the purpose of the function, the list of benefiting individuals, and the number of attendees.

Departmental Responsibilities

• Ensuring only appropriate entertainment expenses are submitted for reimbursement.
• Ensuring all required documentation is supplied with request for reimbursement.
• Ensuring only allowable funds are used to fund entertainment expenses.

Resources

• Payables & Disbursement Services
• Expenditure Guidelines

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