When requesting reimbursement for entertainment, the department must account for the expenditure using an appropriate account code. Below are the account codes associated with Entertainment reimbursement along with a description of that code.
57233 Travel (entertainment-related)
Hospitality expenses claimed in accordance with the procedures specified in BUS-79. Such expenses should be itemized and submitted with the Travel Expense Report.
57006 Social Activities & Entertainment
Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, decorations, flowers, and similar expenditures) incurred in connection with social or recreational activities and events in support of the University's mission. Such activities must support an underlying University business purpose such as promoting good will, donor cultivation, etc. Includes meals or light refreshments:
a. At an event for prospective donors, employees and student appointees
b. For visitors, guests, and volunteers if the hospitality is necessary to the conduct of official business
c. For spouse/partner of a University guest or University host provided the expenditure serves a bona fide University business purpose (exceptional)
May also include the cost for tickets to sporting, theatrical or musical event furnished to a prospective donor or employee in connection with the conduct of official University business.
57351 Donations & Contributions
If a non-profit community or charitable fundraising event includes a cash donation as part of the meal or registration fee, an exception must be granted BEFORE the fee can be paid by the University. The exception request must certify that the employee's participation in the event has a documented business purpose or fulfills the University's role within the community.
57004 Business Meeting (technical)
Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, decorations, flowers, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences held primarily for the dissemination of technical information, e.g., research project related or academic dissemination of information.
57005 Business Meeting (non-technical)
Expenditures for meals or light refreshments and related services (e.g., room rental, equipment rental, decorations, flowers, and similar expenditures) incurred in connection with meetings, workshops, lectures or conferences held primarily for the dissemination of non-technical information (not research project related or academic dissemination of information) This account cannot be used with federal funds subject to Federal A-21 regulations governing contracts and grants.
57007 Employee Morale-Building Activities
The cost of meals or light refreshments for official employee morale-building activities that serve a University business purpose may be reimbursed as an EXCEPTION. Such occasions are:
a. To honor a departing employee who is retiring or who is separating from the University after at least 5 years of service
b. Employee recognition receptions
c. Annual faculty/staff picnics
d. Holiday gatherings
55056 On-The-Job Meals
The University may furnish meals to certain employees during work hours when the employees are required to be at their work stations during a normal meal time. These meals can be provided when the department requirements necessitate that meals be provided as a condition of the employee's appointment.
- The meal must be approved by an authorized official
- The meal must be taken at the employee's work location during his/her working hours
57002 Meals Provided to Students
The University may provide meals or light refreshment in support of the University's educational program, such as:
- Meals for an athletic team, including training table meals, game related meals
- Meals or light refreshments provided in connection with the recruitment of student-athletes
- Meals or light refreshments provided in connection with a class, study hall or other academic-based activity
- Meals or light refreshments in connection with student orientation programs, commencement
- Meals or light refreshments provided in connection with a student government meeting, association meeting or other student meeting
- Meals or light refreshments may be reimbursed for meeting between students and faculty or administrators
55047 Entertainment and Other Event Supplies
Supplies of food, beverages, and related items may be accumulated in connection with official entertainment functions and other activities in order to simplify the planning of individual events and to take advantage of favorable pricing on quantity purchases.
- An Inventory Record for Quantity Purchases should be maintained by the department.
- Purchases should be limited to the amount that will be used within the fiscal year.