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 |