Expenditures for business meetings may be incurred in connection with meetings of employees to conduct official KSU business. At least one KSU employee or other individual representing KSU must be present at any business meeting that includes non-University people.
Expenditures for entertainment may be included with events that are primarily social or recreational activities in support of the KSU's mission. Such activities must support an underlying KSU business purpose, such as promoting goodwill, donor cultivation, etc.
Expenditures for other occasions may be incurred when associated with official employee morale-building and appreciation activities that serve a KSU business purpose. Examples include a gathering to honor a retiring employee or employee separating after at least five (5) years of service, employee recognition receptions, and an annual faculty/staff picnic.
KSU funds may not be used under any circumstances for personal occasions such as employee birthdays, weddings, anniversaries, showers, or similar events. Additionally, working lunches or refreshments provided at a regular staff function do not have sufficient justification for the use of KSU funds.
Accountable Plan for Employee Expenses Policy
IRS Publication 463 (2023), Travel, Gift, and Car Expenses