Effective Date: 01/01/2004
Last Updated: 12/10/2009
The Foundation funds may be used for payment to vendors or reimbursement to individuals for expenses related to entertainment incurred while conducting official University business. All such expenditures paid from the Foundation must be in accordance with the governing fund agreement for that fund from which the costs are to be paid. An entertainment form must be completed, approved and submitted with each separate entertainment expense. If an entertainment form is not submitted, then the following information must be documented on the Foundation check request or other supporting documentation in some manner:
- What Foundation account is to be used?
- Where did the entertainment occur?
- When did the entertainment occur?
- Why was the entertainment expense incurred?
- Who attended and/or was invited to the event?
Each respective Vice President, Dean, and Director is responsible for determining whether each expense is appropriate, moderate and in support of furthering institutional goals or programs before submission to the Office of Financial Services for processing.
The following are instances where entertainment expenses can be paid:
- Meals involving individuals external to the University are authorized for the purpose of conducting business related to University matters, entertaining and cultivating donors to the University, and entertaining significant relationships for the benefit of the University.
- Meals for University personnel (i.e., not involving individuals external to the University) that are scheduled for the purpose of conducting business related to University matters or as an official function of the University. Solo (individual employee) meals will not be approved. These type meals should only be reimbursed if on official University business travel.
- Entertainment (whether for University personnel only or involving individuals external to the University), while necessary and useful for conducting business should be reasonable and appropriate, and attendees should be limited to those necessary to achieve the business purpose. Expenses that are excessive in frequency, number of participants, and/or cost, may not be approved by the Foundation at the discretion of the Chief Financial Officer.
- Foundation funds may not be used to purchase tickets to athletic/other events for personal use. Reimbursement may be made for those tickets purchased for business uses and for which an accounting of use is submitted with the request for reimbursement. Note: See Policy 8.12 Fringe Benefit / Tickets for further reporting on this type of expense.
- Expenses for meals and entertainment for UGA employee's spouse may be paid if the spouses of guests are also present or invited and if it can be shown that the spouse had a clear business purpose, rather than a personal or social purpose. The entertainment expense for a spouse may also be paid if the spouse is acting as a chaperone for a small party where men and women are present. This must be clearly stated on the entertainment form though for this spouse.