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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "As needed",
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            "text": "Steps:",
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            "text": "Request permission including:",
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            "text": "Guests – business purpose, attendees, relationships to university, expected benefit to be gained"
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            "text": "Employee only events – business purpose, written agenda, duration; staff morale events must be authorized through HR"
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                    "text": "Entertain and pay out of pocket or submit requisition (see Requisition and Purchase Orders section)."
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                    "text": "Submit to Accounts Payable an expense report for reimbursement with original receipts and documentation to substantiate the expenses in accordance with IRS regulations:"
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            "text": "Type of entertainment (e.g., meal, event, etc.)"
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            "text": "○ Place of entertainment",
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            "text": "Name of person(s) entertained and their business relationship to the University; for groups larger than 20 individuals, a description of the group is sufficient, e.g. lecture attendees, student recruits, etc."
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                    "text": "Expenses that are not sufficiently substantiated cannot be reimbursed. If paid directly by the university, unsubstantiated expenses will be added as a taxable benefit to the employee who incurred them in the next available payroll cycle.",
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            "text": "Page 123",
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