Section: Financial
Policy Number: 3-8
Policy Name: Reimbursement for Faculty, Professional, and Staff Entertainment of University Guests
Date: September 1, 1978
Revisions: October 2, 1985; June 5, 1989; April 1996;
March 16, 2001; June 9, 2004; July 1, 2005; January 4, 2008
PURPOSE
To establish criteria for the reimbursement of payment of expenses for entertainment.
POLICY
NON-UNIVERSITY PERSONNEL
The cost of entertaining non-University personnel (such as candidates for employment and guest speakers) is expected to be consistent with reasonable hospitality. Accommodations and meals are available in the Newark area at moderately priced facilities, and these facilities are to be used, especially on-campus meal facilities such as the Blue and Gold Club, Clayton Hall, or other campus dining facilities.
Charges for travel and lodging will be reimbursed at cost, consistent with the rates published in the University Travel Policy.
Reimbursement for meals is limited to the guest(s) and up to four University representatives. When a guest's spouse is present, the University representative(s) may include his or her spouse; otherwise, reimbursement is limited to employees or students. If more than four University personnel are involved in entertaining guests, prior approval of a vice president, associate vice president, dean or equivalent administrative officer is required and reimbursement must be made from discretionary funds.
Approved meals will be reimbursed at reasonable actual cost. "Reasonable" is to be determined by the account administrator and/or supervisor of the responsible University representative, or Procurement Services.
Receipts are required for all meals regardless of the amount and must be submitted with the Business Expense Request - Reimbursement(BER). The BER must indicate the name of the guest, his affiliation with the University, the names of the University representatives, and the purpose of the visit.
Lodging and meals in the homes of University personnel are authorized subject to:
Meals for guests may not be charged directly to the University at area restaurants. Charges directly to the University for lodging may be arranged for using approved Procurement methods prior to the guest's arrival. Otherwise, the guest will be reimbursed upon presentation of receipts.
Requests for payments to or on behalf of nonresident aliens (non-U.S. citizens who are neither permanent residents nor resident aliens) must be supported by documentation that indicates they are present in the U.S. under a visa type that allows such payments under Citizenship Immigration Services and Internal Revenue Service regulations. Examples include but are not limited to: lodging, transportation, honoraria and living expenses. Before commitments are made to international guests, the University's Foreign Student and Scholar Services should be contacted to determine payment requirements. All payments may be subject to federal income tax withholding unless exempt under a U.S. treaty with the visitor's home country. Information on treaty provisions is available in the Payroll Department. A current UD W-8 form must be on file in Procurement Services before any payment will be made.
UNIVERSITY PERSONNEL
Reimbursement for group work-related meals is authorized at reasonable actual costs. University facilities or services should be utilized whenever possible. Original receipts are required for all meals regardless of the amount and must be submitted with the BER. The request must indicate the names of the participants, their affiliation with the University and the purpose of the meeting.
Payment or reimbursement for refreshments and meals for University personnel for one annual "get together" event and for service recognition and retirement functions requires the approval of a vice president, associate vice president, dean or equivalent administrative officer and must be charged to discretionary funds.
Meals and refreshments for events such as holidays, birthdays and showers, Secretary's Day, etc. are considered personal expenses and are not authorized for reimbursement by the University. The cost of Christmas and other cards, baby sitting and membership in social clubs, including the Blue and Gold Club, likewise are not authorized for reimbursement by the University. In cases where it is appropriate to send gifts or flowers to an employee (e.g., death in the family or other major life event), such gifts may not be paid or reimbursed with operating, State or Federal funds.
No charges are permitted to University basic budget or self supporting, State or Federal accounts for alcoholic beverages.
APPROVAL OF EXCEPTIONS NOT SPECIFICALLY COVERED BY THE ENTERTAINMENT POLICY
Exceptions not specifically covered by these policies require approval of the Provost for academic departments and of the Executive Vice President for administrative departments.
Submitted by: Procurement Services
