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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "POLICY TITLE:\nEntertainment Expenses"
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            "text": "APPLIES TO:\nAll divisions and departments, and all employees incurring or approving such expenses"
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            "text": "ADMINISTRATIVE AUTHORITY:\nDivision of Finance and Administration\nChief Financial Officer (CFO)"
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            "text": "APPROVED BY:\nKentucky State University Board of Regents"
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            "text": "EFFECTIVE DATE:",
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            "text": "August 8, 2025",
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            "text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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            "text": "POLICY STATEMENT:",
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            "text": "Kentucky State University (KSU) permits the use of university funds for reasonable and necessary entertainment and meal expenses that are incurred while conducting bona fide university business. This policy provides the framework for such expenditures to ensure they are appropriate, fiscally responsible, and compliant with Internal Revenue Service (IRS) regulations."
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            "text": "DEFINITIONS:",
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            "level": 3
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            "id": "p1.15",
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            "text": "Any expense for an activity generally considered to provide entertainment, meals, amusement, or recreation."
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            "text": "Bona Fide Business Purpose",
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            "text": "A clear and direct purpose related to the mission and operations of KSU that is substantiated with documentation."
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}