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College of Arts and Architecture Guidelines for Event Expenses

All group meal expenses (including evening meals) must have a valid business purpose which could be justified under audit and public scrutiny. The use of general funds is not permitted for the expenses of employee family members. Faculty outside-of-class interactions with students which may include pizza, ice cream, etc. are encouraged, however the event should have an academic purpose or be an associated educational program and a college/faculty representative should be present. In certain situations it may be appropriate for employees spouse/partner to be included in a group meal if there is a valid business purpose. Internal Revenue Code mandates taxability of expenses paid by the University for children of employees in almost all circumstances. University support of community events or other external organizations must have a significant benefit to the University. If there is a valid business purpose and general funds are not appropriate, unrestricted donor funds should be used. * * * The Dean's/CEO's were advised to contact their FO's for further clarification and requests for exceptions. Exception requests must be reviewed by the FO first and if he/she feels there is a valid business purpose the request with documentation and budget executive approval should be forwarded to Debbie Meder (Tom Corman if for an executive) for Ken Babe's approval. As background, below are some excerpts from of our Policy Manual (FN 10) that deal with group meal expenses: The costs incurred for group meetings or group meals must be prudent, reasonable, and in the best interest of the University as determined by the Budget Executive. Financial Officers will determine what is reasonably charged to general funds based on guidelines established by the Corporate Controller. Expenses for spouses or significant others of University employees are not approved from General Funds and are only permitted on unrestricted miscellaneous funds if it is in the best interest of the University to have spouse/significant other present. A common example of when the expenses of an employee's spouse/significant other are generally permitted would be an authorized business function where a University guest brings their spouse/significant other. Events with entertainment or social purposes such as holiday parties, "going away" celebrations, etc., are not authorized business functions and are not approved expenditures from General Funds. Budget executives must approve all social functions and they must be paid from unrestricted miscellaneous funds. Information provided by Ken Babe to ALC 2/2005