A. Purpose and Scope

UC Business and Finance Bulletin BUS-79: Expenditures for Business Meetings, Entertainment, and Other Occasions governs the manner and extent to which the University may provide meals and refreshments for business purposes and defines approval authority requirements and Permitted Fund Sources. University procedures specify Maximum Per-Person Rates, certification and documentation requirements, and general procedures for reimbursement and are intended to conform to the Internal Revenue Service Regulations related to business meeting and entertainment expenses. These UCI campus guidelines implement policy and procedures described in BUS-79.

B. Definitions

• Additional Approval: Activities that require additional approval include:
  • Entertainment of a spouse (or equivalent) of a host or a guest
  • Tickets to entertainment or sporting events
  • Employee morale building activities
  • Any event that is social in nature (parties, recognition or appreciation events)
  • Cash contributions.
• Exceptional Approval is required for expenses that do not conform to UC policy because they exceed the per-person maximum rates and/or include certain activities that require exceptional approval per BUS-79 for payment or reimbursement.
• Maximum Per-Person Rates: The maximum per-person rates for meals and light refreshments include taxes and service. The maximum per-person expenditures are:

  	Breakfast	$ 28.00
  	Lunch	$ 49.00
  	Dinner	$ 85.00
  	Light refreshments	$ 20.00

  These rates do not include the rental of meeting or conference facilities, or audio/visual expenses, which may be charged as an additional expense.
• Permitted Fund Sources: Expenses which require Additional Approval or Exceptional Approval and expenses for alcoholic beverages or tobacco may not be charged to State funds.

C. Authorities

Signature of Approving Authority: Approval for official University business meeting and entertainment expenses must be at the appropriate level and granted by an individual with authority for approval of such expenses, including Exceptional Approval and Additional Approval, as described in BUS-79, Section IV. and in the related UCI Delegation of Authority, IDA 444 [superseded by IDA 632].

1. When a host is required, their supervisor's (or higher level) approval is required.
2. Individuals must not approve the expenses of a person to whom they directly report.
3. Individuals must not approve their own expenses.

D. Procedures: Requesting Payment or Reimbursement

Employees can request payment or reimbursement by submitting an Entertainment (ENT) reimbursement e-document in the Kuali Financial System. Creating an ENT or any other Travel and Entertainment Management (TEM) e-document in KFS requires training, which is available via the UC Learning Center. Employees who do not have access to KFS should inquire about the entertainment reimbursement process within their unit.

1. Accessing the Kuali Financial System

   In general, access to KFS is granted by your Department Security Administrator through the Kuali Security Access Maintenance System (KSAMS). After you've been authorized to use KFS, the system can be found in Zotportal under the KFS tab.

2. Information Included in an Entertainment (ENT) Reimbursement e-Document

   A KFS Entertainment (ENT) reimbursement should include the following:

   • Date of the event
   • Type of event, nature of the occasion, or the purpose of the meeting
   • Location of the event
   • Type of expense (lunch, dinner, etc.)
   • Number of participants and cost per person (for meal/refreshment expenses)
   • Names of participants (a guest list may be attached)
   • Name of official host (when required)
3. Required Receipts and Other Supporting Documents

   Expenses of $75 or more per occasion must be supported by original itemized receipts. Departments may require receipts for smaller amounts.

   Justification: A request for reimbursement of expenses that require Exceptional Approval must include a written justification describing why the costs were unavoidable and necessary to achieve a university business purpose. This justification must be included with the KFS Entertainment (ENT) document

   Receipts and all other required supporting documentation should be uploaded in the Image Scanning tab of the KFS document. Note: Documents uploaded into the Notes and Attachment section are not acceptable, nor advisable.

4. Check Enclosures

   When a document (registration form, invoice copy, etc.) needs to be mailed with the check:

   • Mark "Yes" for "Check Enclosure" in the e-document in KFS
   • Write "check detail" on the printed KFS coversheet and attach the document(s) that need to be mailed with check
   • Send check enclosure documentation directly to "Payment Enclosure Processor - ZOT 1050." Do not send these documents to Scanning.

E. Distribution of Payments and Reimbursements

BUS-79, Section V.B.8. directs that payments issued to reimburse business meetings and entertainment expenses be delivered directly to payees. Payments to vendors are mailed by Accounting and Fiscal Services to the vendors with relevant documents. Reimbursements to UCI employees are sent directly to the employee via electronic funds transfer or a check is mailed to the employee's department.