Entertainment Approvals

About the Approving Authority

The Entertainment approving authority determines that:

The expenditure serves a clear and necessary business purpose or benefit to the University
The expenditure of funds is reasonable, cost effective, and in accordance with the best use of University-administered funds
The expenditure does not create taxable income for an employee or student
Funds are available and the expenditure is allowable under the specified fund source
Any alternative that would have been equally effective in accomplishing the desired objectives was considered

The department head or equivalent authority is authorized to approve the reimbursement of meals, light refreshments, and other permitted expenses.

An individual with approval authority may not authorize payment to anyone to whom he or she reports either directly or indirectly, nor can they approve their own expenses or expenses of a near relative.

Expenses Requiring Additional Approval

The expenses below require additional approval at a higher level:

Entertainment of the spouse or domestic partner, or family members of the official host or guest
Employee morale building and employee recognition events
Tickets to a sporting, theatrical, or musical event
A cash contribution with includes the cost of a meal or registration fee made to a nonprofit organization in connection with an employee’s attendance at a fundraising event
Exceed per-person limit for meals and light refreshments

Exceptions

Per the April 11, 2019 memo from EVCP Alivisatos, Deans and Vice Chancellors may make exceptions to the per-person meal limit up to 150% of the current standard rate. Any requests more than 150% of the standard limits will require pre-approval. The request for payment/reimbursement of such expenses must include a compelling written justification as to why the higher costs were unavoidable and necessary to achieve a valid University business need. Exceptional entertainment requests that are more than 200% of the standard limit require the approval of the Chancellor and are also subject to pre-approval review. Please note that you will be responsible for non-approved expenses that exceed these limits. Pre-approval requests must be submitted by email to Jules Freedman at jjf1@berkeley.edu.

Host Signature Acknowledgement and Additional Approval Requirement

ACTIVITY	HOST*	ADDITIONAL APPROVAL**
Business Meetings
Meals provided to employees, visitors from other educational institutions, members of the community, medical center visitors, or employees from another work location where there is a valid business purpose for the meeting. The meeting must have at least one employee present.	No	No
Programmatic Activities
Meals provided to volunteers and research subjects (clinical trials).	No	No
Athletic team meals, including training-table meals, game-related meals, and occasional meals provided in accordance with NCAA rules.	No	No
Class, study hall, or other academic-based activities.	No	No
Student orientation programs, commencement exercises, and similar activities.	No	No
Student government meetings, association meetings, or other student meetings.	No	No
Recruitment
Meals provided to prospective employees.	Yes	No
Meals associated with the recruitment of student athletes and scholars.	Yes	No
Employee Morale-Building Activities
Meals provided to employees as part of a morale-building activity, including retirement and recognition receptions, etc.	Yes	Yes
On-the-Job Meals
Meals provided to an employee during work hours as a requirement of the employee’s job (HR policy applies).	No	No
Entertainment
Meals provided to prospective donors.	Yes	No
Meals provided to visitors from other educational institutions, members of the community, medical center visitors, or employees from another work location where the purpose of the activity is social or recreational.	Yes	No
Tickets provided to prospective donors, employees, or student appointees in connection with an entertainment event.	Yes	Yes
Meals provided to a spouse or domestic partner.	Yes	Yes
Cash contributions related to an entertainment event.	Yes	Yes

* Signature of the individual requesting payment is required in those situations that do not require host signature. Electronic workflow methods of obtaining host approval are acceptable in lieu of a ‘wet’ signature. Meals also include light refreshments unless otherwise noted.

** Approval as an exception to policy is required for any expenditure that exceeds the maximum per-person rates for meals and light refreshments. Electronic workflow methods of obtaining additional approval are acceptable provided that the approver has delegated authority and budgetary approval over the funding source being charged.