UTMB HANDBOOK OF OPERATING PROCEDURES

Section 4 Fiscal Policies Subject 4.4 Accounting, General Policy 4.4.2 Official Function Expenditures

04/30/01 - Originated 10/08/07 - Reviewed w/ changes 08/11/03 - Reviewed w/o changes Finance - Author

Official Function Expenditures

Definitions

Official Functions: Events sponsored by a University entity which would include both university and non-university attendees. The purpose would typically be a recognition event. Business Meals and Employee Functions: Events sponsored by the University that would include University employees engaged in the discussion of University business matters. In some instances individuals engaged in business with the University may be involved.

Policy

o All requests for official function expenditures must include 1) names of individuals present at the function and their institutional affiliations; 2) purpose; 3) UTMB business topic(s) discussed or benefit the university derived from the event; 4) date and location of official function, and 5) original invoice or receipt. o If the amount for an official function is projected to exceed $2500.00, the department must request and obtain pre-approval of the event from the president or appropriate entity leader. o Gratuity expenses related to official functions may not exceed 20% of the total bill. o Catering expenses shall be processed in accordance with IHOP Policy 2.6.9, Food Services Policy.

Entertainment Expenditures

Expenses for entertaining official guests of the University should be reasonable and appropriate. (See entertainment chart for delineation of the types of expenses that may be reimbursed, required approvals, limitations, etc.) Entertainment expenditures shall be related to one or more of the following purposes: o Recognition or promotion of academic achievement, scholarship and/or service to the institution; o Promotion or communication of intellectual ideas and/or exchange of administrative and operational information on the institution's programs or activities;

Entertainment Expenditures (cont'd)

o Support of institution-sponsored student events and activities; o Recruitment of students, faculty, and staff; o Assistance to the Regents, accrediting agencies, officials from other institutions, etc.; and, o Support of a program of continuing education.

Reimbursement Guidelines

Employees may obtain reimbursement from departmental discretionary funds for certain expenses incurred in the course of official function activities that directly benefit UTMB. Such reimbursements are subject to specific guidelines and limitations as defined by UTMB. o The employee is responsible for obtaining appropriate documentation and authorization of the expenditure as outlined in the Policy statement. o Reimbursement for official function expenditures will be made only to employees of UTMB.

Reimbursement Limitations

Certain restrictions limit the reimbursement of official function expenditures from specific fund accounts. The following restrictions apply: o Expenses incurred for alcoholic beverages and other allowable official functions expenditures may be reimbursed from most designated funds. Restricted funds may be used to reimburse expenditures of this kind only if specifically permitted by the terms of administration of the account.