1. FMOG Update: Hospitality and Entertainment Expenses
Financial Representative Meeting (FAR)
May 23, 2018
Sheri Hardison, Interim Associate Vice President for Financial Affairs & Controller
Office of Financial Affairs (

2. Overview Allowable Hospitality/Entertainment Expenses Approvals
Exception approvals
Changes made to the guideline
Financial Affairs
Office of the Controller

3. What is an allowable hospitality/business entertainment expense?

4. Allowable Hospitality/Entertainment Expenses
Administrative/ business meetings
Learned society meetings
Student-oriented special programs
Donor/ fundraising events
Official guests (or spouse/ partner)
Table sponsorship
UTSA sponsored events
Employee recognition
Official fundraising for non-UTSA events
Fee-supported functions
On-the-job meals
Flowers
Parking
See specific rules for each in the Guideline

5. Allowable Hospitality/Entertainment Expenses (cont’d)
Must be directly related to, or associated with, official UTSA business
Allowable
Appropriately funded
Benefits UTSA
Reasonable

6. See specific rules for each in the Guideline
Disallowed Expenses
Lavish entertainment expenses
Contributions (political or charitable)
Social meals
Alcohol (unless following guidelines)
Flowers or gifts for personal events like birthdays or baby showers
State sales tax
Mileage for travel to hospitality- related events
Coffee supplies and appliances unless in official break room/ reception area
See specific rules for each in the Guideline

7. What types of funds can never be used for hospitality/ entertainment expenses?

8. Allowable Funding Sources
Official Occasions
Some Fund 31xx Cost Center
Fee funded cost centers
Used for broad community events
F&A funded cost centers
Auxiliary Funds
Unrestricted Gift Funds

9. Business Entertainment Form
BEF = Business Entertainment Form
Documents details of event, including cost and attendees
Documentation of approval
We encourage one BEF per event, not one per payment
Allows approver to review total event cost
One BEF may be submitted a few different ways with different types of payments
EXAMPLE -
Held with Procard (special event privileges) log
Attached and submitted with Expense Report

10. Who can approve a BEF? Assistant/Associate Dean Dean
Assistant/Associate Vice President
Vice President
President
Exception – Director may approve for student program if expenses are less than $500
An individual cannot approve his/her own expenses – higher level administrator must approve, not a subordinate (exception – university-wide event)

11. Exception Approvals Event greater than $5,000  VP or Dean approval
Exceed per meal per person limit  VP or Dean approval
Other exceptions to policy  VP approval
Table sponsorships  VP External Relations or designee approval

12. Changes to the Guideline
Per meal per person amounts increased
Breakfast/lunch/light refreshments: $25  $35
Dinner: $55  $70
Flowers should not exceed $100 $150, including tax and delivery
Added clarification – VP cannot approve his/her BEF exceptions if he/she is the Event Host, unless it is a university-wide event
(in section E of the guideline)
Financial Affairs
Office of the Controller

13. Changes to the Guideline (cont’d)
Clarified that entertainment per person dollar limit is separate from travel per diem limit
Both may apply on same day (rare)
Partial travel per diem rate should be considered
(section E of guideline)
Provided example on where BEF should be sent/kept for event with multiple payment types
(section H of guideline)
Financial Affairs
Office of the Controller

14. See Full Guideline for Details For More, Including…
Specific guidelines on allowable and disallowed expenditures
Reimbursement procedures & completing a BEF
Serving alcohol
Account numbers that can be used
Financial Affairs
Office of the Controller

15. QUESTIONS
Financial Affairs
Office of the Controller

16. Your partner for successful solutions
Thank you!
Your partner for successful solutions
Office of Financial Affairs