Steps:
- Request permission including:
- Entertain and pay out of pocket or submit requisition (see Requisition and Purchase Orders section).
- Submit to Accounts Payable an expense report for reimbursement with original receipts and documentation to substantiate the expenses in accordance with IRS regulations:
- 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.
- oGuests – business purpose, attendees, relationships to university, expected benefit to be gained
- oEmployee only events – business purpose, written agenda, duration; staff morale events must be authorized through HR
- oType of entertainment (e.g., meal, event, etc.)
- oPlace of entertainment
- oName 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.
- oBusiness purpose of the entertainment.