COLLEGE OF FINE ARTS - ENTERTAINMENT POLICY

Effective as of September 1, 2001

This memorandum addresses the policy to be established by the College of Fine Arts for reimbursement of entertainment expenses and official occasion expenses. Entertainment expenses are defined as hosting receptions, dinners, lunches, or other meals, which are not associated with your personal travel expenses outside of Austin. This includes legitimate business meals with colleagues or guests, prospective faculty members, invited lecturers, or those intended as a general entertainment of guests or associates.

Per person reimbursement limits apply to meals and entertainment, including both restaurant expenses and home entertainment. These limits do not include tip and/or gratuity. Exceptions to these limits will need an explanation and approval from the chair or director. Please inquire at your business office for the current dollar limits.

Total college support for meals and entertainment of prospective faculty are also limited. Every effort should be made to limit the number of people involved in recruiting of prospective faculty members when dining out. Meals should generally involve no more than four - the guest and 3 faculty or search committee members. The limits do not include any lodging and transportation costs. In extraordinary cases, the Dean should approve in advance expenses that may exceed these limits. Again, please inquire at your business office for current limits.

To request reimbursement, an entertainment voucher (VPE) must be prepared by the department's business office. The VPE document must be supported by original receipts and processed within 45 days of the event. If payment was made on a credit card, the cardholder's copy should also be attached with the itemized receipt. An official occasion form must be signed by one who attended the event and submitted with the invoices. Since the Dean does not look at the support documentation included with the VPE, the person preparing the electronic document must complete the note section in *DEFINE. Included in the notes section is the information provided on the official occasion form - date of the event, names and titles of individuals attending, and the purpose and benefit to The University for the activity.

On a quarterly basis, each of the units prepares a summary report of all entertainment charges. The report includes an analysis of the various types of entertainment expenses such as working meetings, conference workshops, receptions, contractual commitments, and/or other official occasions.

For additional guidelines regarding expenditures for food and beverages, including refreshments and related items, gifts, flowers, club memberships, and Christmas cards, please reference the memo below from G. Charles Franklin, dated August 24, 1999.


August 24, 1999



TO:

Vice Presidents and Deans

FROM:

G. Charles Franklin

SUBJECT:

Expenditures for Food and Beverages, Including Refreshments and Related Items, Gifts, Flowers, Club Memberships, and Christmas Cards

This policy statement supersedes the statement issued on December 13, 1995, with regard to expenditures for official occasions and other entertainment expenses.

An "official occasion" is defined herein as a reception, luncheon, dinner, or similar event that is sponsored and funded by The University of Texas at Austin. Invitations are issued by administrative officers - normally the president, a vice president, dean of a college or school, or the administrative equivalent. Invitations should clearly indicate that the event is a University function, i.e., should not leave any impression that it is a personal social function.

Other University functions and activities that may involve expenditures for meals or refreshments include conferences, meetings, planning retreats, staff meetings, and other similar activities. These functions are normally associated with special programs or conferences, University guests, faculty or staff recruitment, or business meetings that span the lunch hour.

Oversight for expenditures of this nature is required at the senior administrative level, i.e. by vice presidents and deans. Authority may be delegated for approval of charges under $100 to associate/assistant vice presidents, associate/assistant deans, or a department head. Delegates may not approve their own expenditures. Furthermore, authority may be delegated for greater amounts if reports of these activities are prepared for review by the vice president or dean at least quarterly. Reports should be signed and dated by the vice president or dean.

Payments for meals, refreshments, and related items may be charged only to unrestricted gift accounts, or accounts specifically budgeted for official occasions, with the following exceptions:

  • Sponsored Research Funds ("26" accounts) may be used with documented advance approval by the sponsor and dean.
  • Continuing education programs and conferences ("19" accounts) may include meals and refreshments if included in the program budgets; the program budgets are funded by fees paid by the participants and have approval by the applicable dean or vice president.
  • Auxiliary Enterprises Funds ("29" accounts) and Designated Funds ("19" accounts) may be used in conjunction with specific programs and activities of these enterprises if considered appropriate and approved by the applicable dean or vice president.
  • It may, at times, be appropriate to authorize the use of funds from endowed faculty position accounts ("30" accounts). In these cases, approval should be requested by the holder of the endowed position and authorized by the dean. The use of faculty position endowment earnings for this purpose should not become routine.

Advance approval by the Executive Vice President and Provost is required for club memberships for academic employees; advance approval by the President is required for all other club memberships. Club initiation fees and monthly fees must be paid as a personal expense unless the membership is used primarily for business purposes. Monthly statements should be reviewed for personal charges and any such charges paid by the individual.

Flowers sent by a department or office to honor the deceased, or for other University related purposes, and donations to the Library in lieu of flowers, may be charged to unrestricted gift accounts only. Expenditures from faculty endowment accounts, scholarship accounts, and other restricted accounts are not authorized.

Christmas cards issued in the name of the department or an office may be charged to unrestricted gift accounts only.

The expenditure of University funds for gifts of tangible value to retirees, staff, or friends of The University of Texas is not authorized other than as authorized by riders in the current State Appropriations Bill. This does not prevent the use of unrestricted gift funds for duly approved faculty and staff award programs.

If you should have any questions, please call Danny Fletcher, Associate Vice President and Controller, at 471-3723.