Entertainment

To authorize entertainment costs with an OOEF, all expenses required to execute the event must be included for approval, e.g. food/catering, space rental, audio visual needs, performers, and flowers.

Entertainment expenses are limited to $100 per person (which includes food, alcohol, tax, and gratuity). Costs that exceed this amount will not be paid or reimbursed using university funds. Further restrictions may be defined in this policy for specific types of gatherings. Units are not required to get a per person cost when there is a contract or PO that includes food and non-food expenses.

Gratuities will be limited to 20% of the subtotal before sales tax. Gratuities over this amount will not be reimbursed or paid with university funds.

Employees, staff, students, visitors, and contractors are expected to be good stewards of university funds. The Chief Business Officer and/or Dean reserves the right to deny reimbursement of expenditures.

An “official occasion” is defined as a reception, dinner, lunch, or similar event that is sponsored and funded by the school.  Entertainment expenditures relate to recognition or promotion of academic achievement and/or service to the university; recruitment of faculty, staff, and students; communication of intellectual ideas and/or exchange of administrative and operation information; and support of institution sponsored events or of a program of continuing education.

Examples include conferences, workshops, development events, retreats, staff meetings, unit or department morale-building events, student membership activities, and other similar activities.

Administrative/business meetings consisting of only UT staff must involve two or more people, must include at least one university employee, and must be agenda driven in regards to university business. Meetings must not be held during lunch or dinner as a manner of convenience. These meetings require justification of their benefit to the University that must be outlined in the appropriate section on the OOEF. Breakfast and lunch meetings should not exceed $25 per person including tax and tip. Dinners should not exceed $40 per person including tax and tip.

Regularly recurring meetings, including faculty and staff meetings, should not include food/beverage as a manner of convenience.

Recruitment receptions/dinners for prospective employees, no matter the position level required, must have advanced approval from the Chief Business Officer. Lack of prior approval will mean rejection of reimbursement. Meals should generally involve no more than four people (the prospective employee and three UT staff). The prospective employee must be considered for the following types of positions: faculty, an A&P position that reports directly to a Dean or Vice Provost.  These meetings will follow the general entertainment limits.

Employee celebrations should be kept to a reasonable occurrence (e.g., quarterly birthday gatherings, not individual ones), and not exceed $5 per-person in attendance.

Special employee celebrations should not exceed $35 per person and should be limited to no more than three times yearly (start of the year, holiday, and end of the year).

Team Building/Group retreats should occur infrequently (not more than once a year) and costs should not exceed more than $50 per person for the total cost of the event. Costs for training or professional development are not considered entertainment expenses and should not be applied to the per person limit.

Meals/meetings while traveling for meetings between a university employee and one or more non-university individuals require an OOEF and will follow the general entertainment limits. These expenses should not be reimbursed through the regular travel process. Gatherings or meetings between university employees while traveling will follow travel guidelines.

Consumable supplies purchased to stock kitchens or other supplies should be reasonable.

Alcohol may not be the primary expenditure, which is defined as greater than the total food expenditure. If alcohol for an event is purchased separately from food, all event documentation must be provided before payment or reimbursement can be finalized to verify that costs are within policy. Alcohol costs in excess of 50% of the food total will not be paid or reimbursed. 

Alcohol expenses will not be reimbursed for breakfast or lunch meetings. Alcohol at dinner is reimbursable if the meeting or event is for recruitment, development or donors, or if distinguished guests attend.

Serving alcohol at events in a non-licensed venue will require a TABC-licensed caterer or bartender.  University employees should not serve alcohol unless it is part of their official job description.

Alcoholic beverages cannot be served on property owned or controlled by The University of Texas at Austin unless approval is received from the Executive Vice President & Provost's Office via the EVPP Alcohol Exception Request Portal. An event is "sponsored by the university" if a budgeted office, department, or division of the university is responsible for organizing the event, inviting attendees, and paying expenses related to the event (including when an outside entity pays for food and beverage). Meetings or events organized and presented by registered faculty, staff, or student organizations are not events sponsored by the university. Alcoholic beverages cannot be served at events with undergraduate students in attendance without approval of the Dean. 

This rule does not pertain to off-campus venues or the below venues located on campus:

Cactus Cafe

Blanton Museum Cafe

Bass Concert Hall

McCullough theatre

UT ClubUniversity Union

Frank Erwin Center

AT&T Hotel & Conference Center

Darrell K Royal Texas Memorial Stadium

Tailgating Areas: PTS Regulated RV Lots and Tailgate Guys Locations

Instructions for requesting an exception:

1. Submit an OOEF for your event, ensuring you have noted alcohol will be served.

2. Once the OOEF is approved and returned, the requestor must fill out the alcohol exception request form.

   1. Be sure to select Undergraduate Studies from the drop down menu as the unit who will review the exception request.

3. Upon submission, requestor will receive a confirmation email that includes the REQ #.

4. Once the review is complete, requestor will receive an email with the status (approved or declined).

At any time, reviewers and/or requestors can check the status of their exception requests at Alcohol Exception Request Status.   The submission date of each request is included.  This can be an aid to help you search your email for any requests that might have been overlooked and are needing review.  

The university is exempt from state sales tax and mixed beverage sales tax, so employees must provide the Texas Sales and Use Tax Exemption Certificate at the time of purchase. Restaurants and dine-in meals may charge sales tax, and these fees are reimbursable.

Departments who violate the alcohol policy limits and rules will be barred from serving alcohol for 12 months.  At the discretion of the Chief Business Officer and/or Dean, departments will be permanently barred if they continue to violate the alcohol policy.

The purchase of flowers and other perishable items should follow the policies documented in HBP 9.1.1.J.

Flowers or other perishable items:

-must be sent on behalf of the department. 

-require an approved Official Occasion Expense Form prior to purchase. 

-may not exceed $200 (including delivery/shipping, and gratuity) and are tax exempt.

-may be purchased through vendor invoice, ProCard, or personal funds.

Gifts and awards should follow the Gift and Awards Policy outlined in HBP 9.1.8. OOEFs are not required for these types of expenses.

GIFTS FOR EMPLOYEES

Cash Awards:

-must be processed as a One Time Payment through Payroll. 

-state accounts are prohibited from paying awards.

-requires an award letter that includes the award name, selection criteria, frequency, amount of award, and account number that is approved by the Dean.

Merchandise (non-cash):

-exceeding $50 will be considered taxable income.

-inscriptions reduce the value of an item to $0.

-tax exemption certificate must be provided to vendor.

Gift Certificates and Gift Cards:

-PROHIBITED

GIFTS FOR STUDENTS

Cash Awards:

-state accounts are prohibited from paying awards.

-awards for public competition require contest flyer and/or website printout, list of winners, and award amounts.

Merchandise (non-cash):

-exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form.

-inscriptions reduce the value of an item to $0.

-tax exemption certificate must be provided to vendor.

Gift Certificates and Gift Cards:

-may not be awarded for job performance.

-exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form.

GIFTS FOR NON-EMPLOYEES

Cash Awards:

-state accounts are prohibited from paying awards.

-awards for public competition require contest flyer and/or website printout, list of winners, and award amounts.

Merchandise (non-cash):

-exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form.

-inscriptions reduce the value of an item to $0.

-tax exemption certificate must be provided to vendor.

Gift Certificates and Gift Cards:

-may not be awarded for job performance.

-exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form.

Exceptions to the $100 per person limit will require extensive documentation and Dean review and approval. To submit exception requests, email uc.boss@austin.utexas.edu. Events with a contract that includes non-food expenses will not require a per person amount. If events continuously exceed the $100 per person limit, departments may be barred from hosting events.

There are no exceptions to alcohol or gift policy violations.

You may create a blanket OOEF for any monthly, recurring expenses throughout the fiscal year. Your OOEF PowerForm dates should span 9/1/XX - 8/31/XX and include the total amount to be authorized and the monthly breakdown in the description. For example, water delivery service is $20/month. Your OOEF “Amount” should be $240.00, and in the event description, note “$20/month.” Water delivery service and guest refreshments are ideal for the blanket OOEF process. A copy of the approved blanket OOEF is required backup documentation for every purchase or invoice payment.

Department/Unit Requestors must submit OOEFs using the Undergraduate College DocuSign Power Form prior to the event. Department/Unit Requestors will receive finalized OOEFs from DocuSign. Departments must download and keep all approved OOEFs on file for the retention period.

Departments must include their approved OOEF with any applicable requests for contracts and purchase orders needed to ensure compliance with payment procedures for entertainment expenses. Departments must also include their approved OOEF with any payments associated with the event expenses.

EMPLOYEE REIMBURSEMENTS

• Avoid financial burden to employees whenever possible.

  • ProCards may be used at bakeries and grocery stores.

  • Sales tax exemption form must be provided for these purchases.

• Submit staff reimbursement requests via Invoice Payment/Reimbursement Request form.

• Multiple receipts for the same event may be submitted with one OOEF for employee reimbursements.

• Sales tax may not be reimbursed for any food that was consumed outside of purchase location. Sales tax may be reimbursed for meals consumed at restaurant location.

VENDOR PAYMENTS

• Submit vendor payment requests via Invoice Payment/Reimbursement Request form.

• Each invoice must include OOEF (if applicable).

INTERDEPARTMENTAL TRANSFER (IDT)

• To submit an interdepartmental transfer, please complete the Transfer Request form.

TERM

DEFINITION

OOEF

Official Occasion Expense Form. This form is required for all events and has various levels of approval.

Budget

Budgets are a list of expected expenditures for all food/catering, venue rental, AV, flowers, other perishables, alcohol, parking, postage, promo items, entertainment, non-perishable purchases, and any other item not listed here that may be purchased with university funds. 

Department/Unit Requestor

Department/Unit requestors are employees delegated to submit OOEFs via DocuSign.

IDT

Interdepartmental Transfer. Used to bill departments for services provided. IDTs are initiated by the person who provides the service.

ROLE

RESPONSIBILITY

Department/Unit Requestor

Designated by department head to be allowed to complete OOEFs. Department/Unit Requestors must complete OOEFs for all entertainment expenses; compile and reconcile all invoices; ensure all invoices are submitted within 60 days of the end of the event.

Department/Unit Head

Confirm OOEF requestor delegations. Ensure proper internal approvals and procedures within Department. Department/Unit heads can create more restrictive policies which must be approved by the Dean.

UC BOSS

Process invoices and image backup documentation for event expenses. Provide answers to process and policy questions. Keep Wiki updated as policies and procedures evolve.

Chief Business Officer (CBO)

Oversee policy review and elevate review to the Dean. Provide exception approvals. Review and approve all OOEFs. Review and approve any OOEF with expected alcohol expenditures. Communicate with Department/Unit heads about policy changes.

Dean

Provide additional approvals and review of OOEFs over $5,000; implement policies and procedures as needed.

Central Accounts Payable

Reviews and approves all OOEF expenditures paid via VP2 or VPE. Policy holder for HBP 9.1.1.