As described in the UT Handbook of Business Procedures, “entertainment expenditures include food and beverages, facility rentals, flowers, invitations, and other similar expenses and should be related to one or more of the following purposes:

• recognition or promotion of academic achievement, athletic achievement, scholarship, and/or service to the institution
• promotion or communication of intellectual ideas and/or exchange of administrative and operational information on the institution’s programs or activities
• support of institution-sponsored student events and activities
• recruitment of students, faculty, staff
• unit or department morale building events (does not include individual  awards)
• assistance to The University of Texas Regents, accrediting agencies, officials from other institutions, etc.
• support of a program of continuing education”

Moreover, entertainment expenditures should support the institutional mission and must serve a business purpose. Additional information and details for entertainment expenses are available in HBP Part 9.1.1.

To request reimbursement for entertainment expenses from an approved budget (e.g. meals for faculty recruiting, meals for school’s formal research colloquia) or from available discretionary fund allowing entertainment expenses, please submit to Jennifer Kryska the following items:

• name, EID of individual or business being reimbursed.
• a completed Official Occasion Expense Form
• itemized receipts and proof of payment (e.g. the 2 receipts provided by restaurants)

Limits:

The cost should be reasonable and appropriate for the type of meal or event.

• Breakfast: $30 per person
• Lunch: $40 per person
• Dinner/Reception: $100 per person

The limits are inclusive of food, alcohol, taxes and gratuities. Gratuities are limited to 20% of the pre-tax bill. Taxes are reimbursed for seat-in meals at restaurants BUT not from catered or take-out meals.

Expenses for alcohol may not be the primary expenditures. If the alcohol expense is greater that 50% of the total expense, additional justification must be documented in the OOEF.

To comply with Internal Revenue Service (IRS) regulations and Safe Harbor rules, request for reimbursements must be submitted within 60 days.