13.07 Entertainment of University Guests
Purpose:
To establish policies and procedures for entertaining guests at University
expense. Policy Statement:
Use of University funds, including state-appropriated funds, to pay
for the entertainment of guests is authorized only for recognized University
events and activities (see examples below). Staff entertaining University
guests should do so using the most economical and opportune means. The
Controller’s Office is the designated University office to administer
entertainment policies and procedures.
The Iowa Attorney General has ruled that state funds cannot
be used for the purchase of alcoholic beverages or for expenditures
that constitute a "private purpose", including food and beverages
for routine employee breaks, staff meetings, office parties, staff retirement
parties, or events of a personal nature.
Procedure:
A University voucher or travel reimbursement form is required for payment
or reimbursement of entertainment expenses, with the exception of payments
to the Department of Residence or Maucker Union. The Internal Revenue
Service imposes several restrictions on entertainment expense. All expenses
must be directly related to the conduct of business. Individuals are required
to list the date, time, and place of entertainment, the name of the individual(s)
entertained, the relationship of the individuals(s) to the University,
the business purpose of the entertainment, and the nature and amount of
the expense. Receipts are required. Copies of credit
card authorizations do not constitute receipts.
Notes:
University funds may be used when the primary purpose
of entertainment is to acquaint guests with the campus and/or the University.
Foundation funds should be used when the primary purpose
of entertainment is fund raising. The entertainment of guests under most
other circumstances should be paid for from unrestricted departmental
funds in the UNI Foundation. A general entertainment fund does not exist
at the University or at the UNI Foundation.
Examples of recognized University functions include but are not limited
to:
- Receptions and meals for candidates interviewing for P & S, faculty,
and institutional official positions.
- Receptions and meals for Iowa governmental officials including the
Board of Regents in accordance with Iowa law.
- Receptions and dinners for visiting dignitaries from local, state,
national, and foreign governments not included in number two above.
- Meals for the staff of the Board of Regents and regents institutions
at inter-institutional meetings.
- Receptions and meals for the officials of businesses, corporations,
foundations, and other universities serving on advisory boards.
- Receptions for speakers, lecturers, entertainers, and performers.
- Meals for retirees and their spouses at the Anuual Recognition Breakfast.
- Presidential functions (e.g., Christmas reception, annual staff picnic,
etc.).
- General receptions and meals for prospective and current students,
and parents including events recognizing student achievement.
- Receptions and meals for training sessions, strategic planning sessions,
and retreats.Direct inquiries to the University Controller if an occasion
is anticipated which does not seem to be incorporated in these examples.
President’s Cabinet approved, 12/99 |
