Entertainment

To understand what is allowable per UC Policy, please review Financial Affairs’ Entertainment, Business Meeting, and Other Events Expense Guide. 

Unallowable Expenses

(exceptions not permitted under any circumstances)

Expense payments or reimbursements are not allowed under any of the following conditions:

• Lavish or extravagant expenses under the circumstances.
• Restricted fund source requirements do not permit the expense.
• Represents taxable income to an employee or student for the expense.
• Contribution expense to a political campaign or candidate.
• Purchase of property or services for personal use or a non-business reason.
• Occurs frequently or on a routine basis.
  • Payment or reimbursement for meals is limited to no more than once a month, or
    twelve times a year.
  • Payment or reimbursement for light refreshments is limited to no more than twice per month.
  • Meals and light refreshments that are provided by an employer to its employees on a frequent or routine basis are treated by the IRS as taxable income and therefore are not reimbursable under University policy.
  • Exception: Meals or light refreshments may be provided to non-employee students on a more frequent basis.

Business meeting expense payments or reimbursements are not allowed under any of the following conditions:

• When the meeting could have been scheduled during regular working hours.
• Two or more employees go to lunch or dinner together to continue their business as an incidental part of the meal, or as an act of reciprocity for a previous business meal taken together.
• Note: In general, the University will not pay for or reimburse costs for meals taken with individual colleagues at the same work location unless the participants were unable to accomplish the business purpose during working hours.

Expenses for any of the events listed below will not be paid or reimbursed with University funds under any circumstance:

• Farewell gathering honoring an employee departing to take a position as a UC employee at another UC location.
• Retirement or farewell gathering honoring an employee with less than five years of service.
• Birthday, wedding or anniversary expenditures are not allowed.

Top Level Events Requiring Prior Approval

The following entertainment events must have prior approval:

1. Alcoholic beverages will be served or consumed (including donated)
2. Meals will be provided to a spouse, domestic partner, or family member of host/guest.
3. The standard per-person spending limit will be exceeded.
4. An employee morale-building activity is planned, including retirement and recognition receptions.
5. Cash contributions are included in the cost of an event.
6. Tickets will be provided to prospective donors, employees, or student appointees in connection with an entertainment event.

During the planning of these types of events, please obtain pre-approval in writing (e.g., email):

Entertainment account codes

Generally not used in PBSci:

• 000250/Bulk Food Supplies: Bulk food purchases such as purchases by Dining Services. Should not be used for food in connection with entertainment, social activities, or business meetings

Ways to pay or request reimbursement

*If required receipts are missing, a duplicate receipt should be sought from the vendor. If not available, a missing receipts form should be completed and attached.

If a larger entertainment event is supported through purchases that combine the above methods, a Meal Expense Tracker should be used to aggregate the various receipts for accountant, FAR, and FAST review.