This policy serves as a supplement to The University of Texas at Austin HBP 9.1.1 to assure compliance with The University of Texas at Austin, UT System, State of Texas, and IRS rules and regulations; to ensure departments do not engage in excessive or inappropriate spending; to assist departments on how their budgets can be expended. Units reporting to the Dean of Undergraduate Studies may implement a more restrictive policy as approved by the Dean.
This policy applies to all faculty, staff, students, student employees, visitors, and contractors in Undergraduate College seeking to spend university funds on entertainment expenses, regardless of the source of funds.
| GENERAL INFORMATION | DEPARTMENT GATHERING & BUSINESS MEETING LIMITS | ALCOHOL EXPENSES | FLOWERS & OTHER GIFTS | EXCEPTIONS | PROCEDURES & TOOLS | TERMS & DEFINITIONS | ROLES & RESPONSIBILITIES |
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3.1 GENERAL ENTERTAINMENT INFORMATIONAnchor policy1 policy1
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Administrative/business meetings consisting of only UT staff must involve two or more people, must include at least one university employee, and must be agenda driven in regards to university business. Meetings must not be held during lunch or dinner as a manner of convenience. These meetings require justification of their benefit to the University that must be outlined in the appropriate section on the OOEF. Breakfast and lunch meetings should not exceed $25 per person including tax and tip. Dinners should not exceed $40 per person including tax and tip. Regularly recurring meetings, including faculty and staff meetings, should not include food/beverage as a manner of convenience. Recruitment receptions/dinners for prospective employees, no matter the position level required, must have advanced approval from the Chief Business Officer. Lack of prior approval will mean rejection of reimbursement. Meals should generally involve no more than four people (the prospective employee and three UT staff). The prospective employee must be considered for the following types of positions: faculty, an A&P position that reports directly to a Dean or Vice Provost. These meetings will follow the general entertainment limits. Employee celebrations should be kept to a reasonable occurrence (e.g., quarterly birthday gatherings, not individual ones), and not exceed $5 per-person in attendance. Special employee celebrations should not exceed $35 per person and should be limited to no more than three times yearly (start of the year, holiday, and end of the year). Team Building/Group retreats should occur infrequently (not more than once a year) and costs should not exceed more than $50 per person for the total cost of the event. Costs for training or professional development are not considered entertainment expenses and should not be applied to the per person limit. Meals/meetings while traveling for meetings between a university employee and one or more non-university individuals require an OOEF and will follow the general entertainment limits. These expenses should not be reimbursed through the regular travel process. Gatherings or meetings between university employees while traveling will follow travel guidelines. Consumable supplies purchased to stock kitchens or other supplies should be reasonable. Events with a contract that includes non-food expenses will not require a per person amount. |
3.4 ALCOHOL EXPENSESAnchor policy4 policy4
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The purchase of flowers and other perishable items should follow the policies documented in HBP 9.1.1.J. Flowers or other perishable items: -must be sent on behalf of the department. -require an approved Official Occasion Expense Form prior to purchase. -may not exceed $200 (including delivery/shipping, and gratuity) and are tax exempt. -may be purchased through vendor invoice, ProCard, or personal funds. Gifts and awards should follow the Gift and Awards Policy outlined in HBP 9.1.8. OOEFs are not required for these types of expenses. GIFTS FOR EMPLOYEES Cash Awards: -must be processed as a One Time Payment through Payroll. -state accounts are prohibited from paying awards. -requires an award letter that includes the award name, selection criteria, frequency, amount of award, and account number that is approved by the Dean. Merchandise (non-cash): -exceeding $50 will be considered taxable income. -inscriptions reduce the value of an item to $0. -tax exemption certificate must be provided to vendor. Gift Certificates and Gift Cards: -PROHIBITED GIFTS FOR STUDENTS Cash Awards: -state accounts are prohibited from paying awards. -awards for public competition require contest flyer and/or website printout, list of winners, and award amounts. Merchandise (non-cash): -exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form. -inscriptions reduce the value of an item to $0. -tax exemption certificate must be provided to vendor. Gift Certificates and Gift Cards: -may not be awarded for job performance. -exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form. GIFTS FOR NON-EMPLOYEES Cash Awards: -state accounts are prohibited from paying awards. -awards for public competition require contest flyer and/or website printout, list of winners, and award amounts. Merchandise (non-cash): -exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form. -inscriptions reduce the value of an item to $0. -tax exemption certificate must be provided to vendor. Gift Certificates and Gift Cards: -may not be awarded for job performance. -exceeding $50 will be considered taxable income and require documentation of recipient's permanent mailing address and Social Security number for issuance of 1099-MISC form. |
EXCEPTIONSAnchor policyexceptions policyexceptions
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