Entertainment

Entertainment

 

Expenses for entertainment must be directly related to, or associated with, the active conduct of official University business. For example, an entertainment expense incurred for the purpose of generating the goodwill of prospective University donors is considered a legitimate business objective.  When a University employee acts as an official host, the occasion must, in the best judgment of the approving authority, serve a clear University business purpose, with no personal benefit derived by the official host or other University employees. In addition, the expenditure of funds for entertainment should be cost effective and in accordance with the best use of public funds. 

 

For payments to vendors:

  • Submit a Universal Form well in advance of the event to the Business Office.

For personal reimbursements:

The description should include:

  1. The date and location of the event
  2. The business justification and purpose of the event
  3. The name(s) of the host(s)
  4. The number of participants attendee list
  5. The type of entertainment expense (breakfast, lunch, dinner, light refreshment)

 

 The attendee list should include:

  1. The names of the UC faculty, students and staff who attended
  2. The names of the guest or non-UC persons - always include the guest name, title/occupation or business relationship to the University

Supporting documentation should include:

  1. Original itemized invoice/receipt
  2. Proof of payment (if requesting reimbursement)

Important: If paying by credit card, be sure to retain both the itemized restaurant bill and credit card receipt. The credit card receipt is not sufficient for reimbursement.

The Maximum Meal Allowance per person is available on page 25 of the UC policy that is available per this link:

http://policy.ucop.edu/doc/3420364/BFB-BUS-79

Please note that the maximun meal allowance includes food, beverages, taxes, gratuity, and service charges (including labor), but not equipment or room rental.

Certain expenditures require exceptional approval by the appropriate campus representative before they can approve for payment or reimbursement:

Meal Overages: If the cost per person exceeds the above allowances, exceptional approval is required.
Please provide a justification, which includes a statement as to why the higher costs were unavoidable and necessary to achieve a university business purpose.  The fact that actual costs exceeded the authorized rates is not in itself adequate justification for a higher reimbursement rate.  Overages that are 200% or greater over the limit additionally require personal approval by the Chancellor. UCLA Anderson will submit requests requiring the Chancellor's approval only in rare circumstances, such as those supporting significant development activities.

Attendance by spouse or partner: If a spouse or significant other attends, exceptional approval is required. Please provide the University business reason for their attendance. Entertainment expenses for a spouse or for a guest are not considered eligible for payment unless the spouse or partner has a significant role in the event or makes an important contribution to the event. Official functions to which spouses or partners are invited as a matter of protocol - such as fundraising events or alumni gatherings - are examples of events at which the presence of a spouse or partner may contribute to the University's mission.


A letter of exception is required to facilitate any requests for exceptional approval. The Department Head for the area must sign the request prior to being submitted to the Business Office, which then forwards it to obtain the necessary campus approval. Depending on the exception, further signatures may be needed.

 

For information on how to prepare a letter of exception, please see the Letter of Exception Guidelines.

 

 

If a request requires exceptional approval, the approval must be secured before payment to vendors and reimbursements will be made.

Related Links:

Guiding Principles for Business Meals & Entertainment

Business and Finance Bulletin Bus-79: Expenditures for Business Meetings, Entertainment, and other Occasions

UCLA Travel Center

NewEntertainment Checklist


Updated 12/14/07