KENTUCKY STATE UNIVERSITY
POLICIES AND PROCEDURES
ENTITIES AFFECTED:
All Divisions and Departments
ADMINISTRATIVE AUTHORITY:
Finance and Administration
Kentucky State University Board of Regents
Kentucky State University (KSU) permits expenditures for meals and entertainment given to guests, visitors, volunteers, donors, faculty, staff, students, and other individuals to conduct bona fide KSU business.
KSU will pay for ordinary and necessary expenses to entertain business guests in accordance with IRS regulations, provided they are:
Related to official KSU business, with a clear business purpose;
Substantiated;
Allowed by KSU policy; and
Approved by an appropriate KSU official
Entertainment includes any activity generally considered to provide entertainment, meals, amusement, or recreation. Business guests may include donors or prospective donors, employees for special recognition, prospective employees, visiting dignitaries, or lecturers.