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Alcohol may be reimbursed on Business Entertainment expenses with the following conditions:

General Summary

Alcohol may be reimbursed if the following is true:

  1. Focus of the activity is to support the business and educational mission of the university
  2. Must include at least one or more external participants to the university
  3. Spending limits including food, alcohol, tax, 20% tip (based on food and beverage only) AND subject to daily maximum reimbursable amount if UTD employee is in travel status:
    1. Breakfast (meals before 9 a.m.): $20/person for breakfast
    2. Lunch (meals before 6 p.m.): $45/person for lunch
    3. Dinner (meals after 6 p.m.): $75/person for dinner
    4. No limit on alcohol vs food amounts
  4. MAY be expensed on cost centers:
    1. Gift (50XX funds)
    2. Endowment cost center (if terms of endowment allow) (51XX funds)
    3. Grants (if terms of grant allow) (55XX funds)
  5. MAY NOT be expensed on
    1. State Funds (2XXX funds)
    2. Designated Tuition (30XX funds)
    3. Undergraduate Advising (3102 funds) other than those that are consistent with the purpose for the charge for services, including alcohol
    4. Instructional Infrastructure (3108 funds) other than those that are consistent with the purpose for the charge for services, including alcohol
    5. IDC - Research Enhancement (36XX funds)
  6. Employees of The University of Texas at Dallas are expected to be good stewards of university funds.  University leadership reserves the right to deny reimbursement of excessive expenditures. 

Provost Guidelines

  • If the meal was part of entertainment/recruiting, then alcohol can be allowed so long as the person(s) being courted, is present at the meal and not affiliated with UTD.
  • Alcoholic beverages cannot be used for personal consumption. For example, if Dean Balsamo was having a meal by herself, or with another UTD employee, then she would definitely have to pay for any alcohol she consumed.
  • If the cost center used for this was gift account, alcohol is an allowable expense. It cannot be allowed on designated tuition or state cost centers (subject to change per Procurement). Endowment fund usage is determined by the specific Endowment 

Sometimes exceptions can be granted/rejected by higher authorities like the Provost, President, VPs, etc. as there can be gray areas.  For example, if Dr. Musselman wanted to take all of the Provost staff out to lunch to boost employee morale, and there was alcoholic beverages there, she could (depending on President Benson’s response) use university funds for the alcohol.

as per Alex Lazos, Accountant I, Office of the Provost, The University of Texas at Dallas

972-883-3819| Alejandro.Lazos@utdallas.edu| AD23

 

Office of Budget and Finance/Procurement Guidelines

Purchase of alcohol if it is part of a Business Entertainment expense. For the Procurement Travel Guide in full, Click Here.

Business Entertainment as described in Procurement Travel Guide:

Reimbursement of business meals is appropriate if the focus of the activity is to support the business and educational mission of the university, and consumption of food is incidental to the purpose of the meeting.  Business meals must include at least one or more external participants to the university.  External participants include official guests of the university such as donors or potential donors, visiting lecturers, visitors from foreign countries, visitors from other universities and individuals interested in university programs, prospective faculty/staff during the interview process, guests invited to assist in the development or evaluation of programs, alumni, business leaders, and community leaders. The presence of university faculty and staff at the business meal must be integral to the purpose of the meeting.  A Special Risk Assessment form must be approved before any the event where alcohol is served.

All receipts submitted for reimbursement must be itemized. Reimbursement should not exceed $75 per person including food, beverage, tip and tax.

Off Campus events are reimbursable as follows:

  • University employees may be reimbursed if the meal or light refreshment is an integral part of the meeting and not a matter of personal convenience.  Typically, business entertainment for employees is not scheduled during regular business hours.  Social meals between employees are not reimbursable.
  • When only UTD employees are present (e.g., employee relations, mentorship, recruitment and conferences), reimbursement is only allowable when a supervisor is a host and reimbursement is only for the guest not the supervisor.
  •  For UTD guests and employees, full reimbursement is allowed only when the guests are the principal rationale for the activity (e.g., recruitment, donor cultivation, information transfers, etc.).
  • When non-UTD employees are present UTD spouses will only be allowed if non-UTD spouses are present unless for a reception development or distinguished visitor/lecturer.
  • At the Dean level and above, when the purpose is recruitment of a candidate for a position or a full professor, reimbursement can include the Dean’s spouse even when there are no-UTD spouses Present.

Employees of The University of Texas at Dallas are expected to be good stewards of university funds.  University leadership reserves the right to deny reimbursement of excessive expenditures.  Additional requirements and limits for entertainment expenditures may be promulgated by the Dean, Vice President or Business Officer.  Faculty staff, and students whose travel expenses are funded by sponsored projects funds must adhere to all University Travel and Business Expense Policies, Sponsor specific policies and requirements, and the cost principles as defined by the Office of Management and Budget (“OMB”) as part of 2 CFR 200.474 for federally sponsored projects. Please discuss any extraordinary or potentially questionable expenses with your Dean, Vice President or Business Office.

Best Practice:

  • Reasonable expenses include those normally incurred and expected, given the business purpose of the event, its attendees and relevant circumstances.
  • Suggested Limits:
    • Breakfast (meals before 9 a.m.): $20/person for breakfast
    • Lunch (meals before 6 p.m.): $45/person for lunch
    • Dinner (meals after 6 p.m.): $75/person for dinner

Other Important Info:

  • Business meals are counted as part of the traveler’s meal reimbursable total for the day. They are restricted to the maximum reimbursable amount, even if it is less than $75.

Receipts:

  • Out-Of-Pocket – An itemized receipt is required for reimbursement and list of attendees. If using foreign currency, the OANDA currency must be attached.

One Card – An itemized receipt and list of attendees is required.

NOTE:  The former "Best Practice" of alcohol could not exceed the amount of food has been removed as it was not "policy," as per Callie Speaks 3.25.2019.

 

Page last modified on Wednesday January 22, 2020 20:53:43 GMT-0000