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COLA Official Occasion Expense Policy

COLA Official Occasion Expense Policy

Purpose 

This policy defines allowable and non-allowable official occasion and entertainment expenses for university staff. It supplements university requirements and applies to all departments and units within the College of Liberal Arts. Official Occasion Expense Forms (OOEFs) are required for all entertainment and official occasion expenses. Units may adopt more restrictive internal policies, but not less restrictive ones. 

Scope 

This policy applies to all university staff, faculty, and units incurring or approving entertainment and official occasion expenses using university funds. 

General Principles 

  • All entertainment expenditures must serve an acceptable and verifiable business purpose and comply with university and college policies. 

  • Expenses must be permitted on the funding account used; sufficient funds must be available prior to submission. 

  • OOEFs are required for all official occasion and entertainment expenses. 

1. Per-Person Expense Limits 

  • HBP 9.1.1. states: $100/person per meal or event, including food/beverage, alcohol, tax, gratuity, and required service fees. 

  • A per-person calculation is not required when there is a vendor contract for a total package price that includes food and non-food items. 

2. Allowable Expense Categories 

2.1 Alcohol 

  • Alcohol at dinner is reimbursable only for recruitment or developmental events and when donors or distinguished guests are present. 

  • Alcohol is not reimbursable for breakfast or lunch meetings. 

  • Alcohol reimbursement is limited to 50% of the food and drink subtotal before tax, tip, and fees; amounts exceeding this limit cannot be paid with university funds. 

  • Alcohol will not be reimbursed for events held at private residences. 

  • Alcohol is generally prohibited on campus and may only be served with approved exceptions at licensed venues. 

  • Alcohol is not permitted at student events or on accounts restricted to student event use. 

2.2 Tax 

  • Sales tax may be reimbursed only when an employee pays for a business meal using personal funds; otherwise, sales tax is not reimbursable. 

2.3 Delivery Fees and Rentals 

  • Delivery fees, non-standard charges, and room or equipment rentals are allowable when related to an approved event. 

2.4 Tips, Gratuities, and Service Charges 

  • Tips and gratuities are reimbursable up to 20% of the pre-tax subtotal. 

  • Service charges that function as mandatory gratuities should not be duplicated with additional tips. 

  • Unavoidable service charges exceeding 20% should be documented in the payment voucher NOTes. 

  • AT&T Conference Center Carillon restaurant automatically charges 22% gratuity, and this is allowable. 

3. Reimbursements 

  • Entertainment reimbursements should be processed within 30 days and must be submitted within 60 days of the event. 

  • Reimbursements submitted after 60 days will not be approved and become the employee’s responsibility. 

  • Exceptions require approval by the Dean and submission of a Purchasing Exception Request form. 

4. Attendee-Specific Rules 

4.1 Students 

  • Routine food costs for organized courses are not allowable. 

  • Events primarily for students must use the appropriate student occasion object code. 

  • Alcohol is not permitted at student events. 

4.2 Families and Guests of Students 

  • Food expenses are reimbursable for events involving students and their families, such as graduation receptions. 

4.3 University Employees 

  • Entertainment expenses involving only university employees for special or infrequent occasions must not exceed $100 per person, including food, beverages, tax, and gratuity. 

  • Such events should be limited in frequency and not exceed three times per year. 

  • Regularly recurring meetings should not include food or beverages. 

4.4 Donors, Speakers, and Recruitment Events 

  • Per-person costs are limited to $100 for events involving donors, distinguished guests, or recruitment activities. 

  • Costs exceeding this limit are the personal responsibility of the employee. 

  • Recruitment meals should involve no more than 3 UT affiliates to 1 distinguished guest. 

    • Exception requests must be approved in advance by the Assistant Dean of Finance. 

  • Meals for companions or family members of university employees are not reimbursable, with limited donor-related exceptions. 

5. Other Expense Types 

5.1 Break room Supplies 

  • Break room items may only be paid from excellence, donor, or other non-core accounts. 

5.2 Flowers and Perishable Items 

  • Flowers for employees are limited to $200, including shipping, and must be paid from allowable non-core funds. 

5.3 Gifts and Awards 

  • Non-cash length-of-service awards must not exceed $400; other non-cash employee awards must not exceed $50. 

  • Inscribed awards are excluded from taxation requirements. 

  • Review HBP 9.1.8 Awards for more detail. 

5.4 Parking and Transportation 

  • Parking and transportation services are not reimbursable on VPEs. Instead, follow the travel policies set forth in HBP Part 11. Travel. 

5.5 Social Club Dues 

  • Social club dues are allowable only when directly related to job duties and providing a university benefit.

Questions 

Questions regarding this policy should be directed to the College of Liberal Arts finance office at la-finance@austin.utexas.edu. 

Policy reformatted on 3/18/26