Entertainment Expenditures require a completed Official Occasion Expense Form (OOEF):
Expenditures of University of Texas at Austin funds for entertainment should support the institutional mission and must serve a business purpose.
Generally entertainment expenditures include food and beverages, facility rentals, flowers, invitations, and other similar expenses.
More Information: https://financials.utexas.edu/hbp/part-9/1-1-entertainment-and-official-occasions-expenses
Find OOEF at: https://utexas.app.box.com/v/official-occasion-expense.
Processing payment:
- OOEF must have an authorized signature before processing reimbursement/payment via a VPE. Authorized signature is usually the Finance Manager's. If alcohol is the primary expenditure, Dean's signature is required.
- Before processing the VPE, stamp invoice/receipt with "Invoice Received" stamp (& sign) and stamp with "Goods/Services Received" (& have recipient sign).
Some rules:
- Entertainment Expenses: Expenses incurred for official occasions and entertainment may be reimbursed according to the Entertainment and Official Occasion Expenditure Policy Chart for the appropriate type of expense. Entertainment expenses are not allowed on state funds (14-accounts), Available University Funds (AUF) (20-accounts), indirect cost (19-accounts), or service center funds (18-accounts). For a complete list of the account types that are allowed for entertainment expenses, refer to the chart.
- Entertainment limit is an average of $75 per person including food, alcohol, tax, and gratuity. The cost should be appropriate for the type of meal or event, and this limit applies to all venues including restaurant expenses and entertainment at a private residence. Gratuities are allowed within reasonable limits. Gratuities should not exceed 20 percent of the bill subtotal before sales tax. For more information, refer to section 9.1.1.M.1.h.
- Expenses for alcohol may not be the primary expenditure submitted for reimbursement, that is, greater than the total food expense. Exceptions require justification documented on the OOEF and approval by the dean, vice president, or vice president equivalent.
- Invitations and Holiday/Greeting Cards: Invitations should clearly indicate that the event is a university function. Holiday and greeting cards must be issued in the name of the sending department or office.
- Deadline for Submitting Invoices and Receipts: In accordance with the Prompt Payment Act, vendor invoices must be submitted for payment within 30 days of the event in order to avoid accrued late interest fees.
- State Sales Tax: The university is exempt from state sales tax, so faculty and staff must follow the Texas Sales and Use Tax Exemption Certificate Instructions and present the exemption certificate to the vendor at the time of purchase. However, if paid with personal funds, employees can be reimbursed for sales tax on business meals. For tax charged on goods and services, refer to 9.1.2. Other Reimbursements, for guidance.