POLICY TITLE: Entertainment Expenses

APPLIES TO: All divisions and departments, and all employees incurring or approving such expenses

ADMINISTRATIVE AUTHORITY: Division of Finance and Administration Chief Financial Officer (CFO)

APPROVED BY: Kentucky State University Board of Regents

EFFECTIVE DATE:

August 8, 2025

NEXT REVIEW DATE: August 8, 2028

POLICY STATEMENT:

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.

DEFINITIONS:

Entertainment Expenses

Any expense for an activity generally considered to provide entertainment, meals, amusement, or recreation.

Bona Fide Business Purpose

A clear and direct purpose related to the mission and operations of KSU that is substantiated with documentation.