Entertainment Process
Academic Units - Prior to initiating the REQ, make sure receipts/invoices have 1) invoice received date and initial or signature, and 2) goods and services received date with signature.
Purchasing staff (creator) creates reimbursement/vendor payment request using the Request System.
Creator documents the following in the REQ:
Type of activity (e.g., business meal, seminar refreshments, official occasion, event, etc.) for the expense
Date of the activity
Location of the activity
Number of participants and/or group attending (including their names and titles) and their affiliation to UT Austin (if the count exceeds 10, then note the approximate number attending)
Business purpose of the activity/benefit to the university
Total actual cost of the activity
Upload corresponding itemized receipt(s) or invoices. Each receipt should include a date, time, and location (see section Appendix A, 1.c. Itemization of Expenses)
An itemized receipt or ticket is required for meals or events with food. The receipt or ticket must include the number of attendees. If an itemized receipt or ticket is not available, a statement declaring this must be included on either the OOEF, the nonitemized receipt, or in the NOTes section of the *DEFINE document, and the authorized approver or official delegate must approve the expense (see section 6.2 of the HBP 9.1.1.). This approval may be in the form of a signature on the OOEF or nonitemized receipt, or approval in the electronic routing of the document. It is also recommended that the department have the employee attest that an itemized receipt was not available.
3. Creator assigns REQ to the accountant to verify information.
Accountant assigns REQ to Chair for approval.
Chair notes approval and assigns back to the department request group.
If the total of the REQ is ≤$5,000, and the Chair is not sponsoring the event, or the Chair is not being reimbursed, or the Dean is not attending, then.
a) ACTION: the creator FINALIZES the REQ.
b) VPE is generated. Process as usual.
If the amount is >$5,000, or the Chair is sponsoring the event, or the Chair is requesting reimbursement, or the Dean is attending, then.
a) ACTION: creator finalizes the REQ
b) VPE is generated.
c) ACTION: Creator routes supporting documentation to COE-Finance@austin.utexas.edu.
d) ACTION: The AM FYAs the electronic voucher to COE DN OFC for review and approval.
Clarification chart for Steps 6 and 7:
Amount | Situation | ACTION |
Any amount | Chair Sponsoring |
|
Any amount | Chair receiving reimbursement |
|
Any amount | Dean attending |
|
≤$5,000 | Chair NOT sponsoring and Chair NOT receiving reimbursement | FINALIZE REQ and proceed with voucher processing. |
>$5,000 | Any |
|
Department Chairs have delegated entertainment approval to their Administrative Managers who must approve all entertainment vouchers. This satisfies the Accounts Payable requirement for “authorized approver” for entertainment.
For IDTs, UT Market charges, and ProCard purchases, our recommendation is to document the IRS/University required information on the payment voucher, ex. VT5, PBU, and VP7. See section 1.a of the Appendix A – VPE Voucher Requirements (May 20, 2025) in the HBP 9.1.1 https://afm.utexas.edu/hbp/part-9/1-1-entertainment-and-official-occasions-expenses for IRS/University documentation requirements.
Centers - Centers process Entertainment vouchers using various methods. Consult your center business lead for guidance and maintain compliance with
HBP Part 9.1.1. Entertainment and Official Occasions Expenses .