70.20 - Summary of Promotional Expense Allowability
Last updated August 24, 2005
A. General. The university recognizes the need for continuing efforts to advance and/or promote the reputation, status and economic position of the University of Idaho. Hospitality and special expenses associated with such University relations efforts may be reimbursed by the university only when such activities support, enrich, and improve the institution or enhance employee morale as well as comply with applicable state and federal criteria.
B. Process. Per the Idaho State Board of Education, Governing Policies and Procedures, Section V, Subsection V [Entertainment and Related Expenses], the university president is authorized to use foundation and local funds for entertainment and related expenses for “official functions”. Per the Idaho State Board of Examiners, Idaho State Travel Policies and Procedures, refreshments and/or meals for university employees are authorized for “official meetings”. And finally, per OMB Circular A-21, charges against federal grants or contracts for entertainment and related expenses are prohibited.
C. Approval Process. Claims for any of the following type transactions are subject to the approval of the president, responsible vice president, provost, deans, directors, and/or department heads. Authorizing such expenses certifies that the event or activity was an “official function” and that the claim is fully documented as such.
Promotional Expense Allowability
|Expenditure Types||State Appropriated Funds (“X” Budgets)||Sponsored Funds (“K” Budgets)||Local Service Funds (“Y” Budgets)||Gift/Foundation Funds (“N” Budgets)|
|Authorized awards and/or recognition programs for employees||YES||YES**||YES||YES*|
|Social events such as birthdays, holiday parties, office parties, etc||NO||NO||NO||NO|
|Meals and refresh-ments for business meetings and retreats to conduct University business, staff and student development. [Subject to APM 70.22]||YES||NO||YES||YES*|
|Official recruiting costs for faculty and staff positions||YES||YES**||YES||YES*|
|University or departmental sponsored recognition or reception events||NO||NO||YES||YES*|
|Alcohol, if authorized for University events [Subject to APM 70.21]||NO||NO||YES*||YES*|
|Memorial gifts and/or recognition approved by the president||NO||NO||YES||YES*|
|Gifts of nominal (less than $50) value to donors, members of governing boards, volunteers, and University supporters||NO||NO||YES||YES*|
|Flowers for employees, spouses, members of University governing boards, & others significant to University||NO||NO||YES||YES*|
|Entertainment and related expenses for official functions [Subject to APM 70.23]||NO||NO||YES||YES*|
|Professional dues, fees and memberships in professional organizations [Executive Order 2003-06]||NO||(See APM 45.06 E, #28)||NO||NO|
|Personal memberships in social, non-professional organizations (e.g., athletic clubs)||NO||NO||NO||NO|
|Child care expenses||NO||NO||NO||NO|
|Political contributions and fund raisers||NO||NO||NO||NO|
D. Procedures. As a guide to making a determination as to when and how university hospitality and special expenses will be reimbursed, the above matrix identifies various expenditure types, funding sources, and whether or not such charges are allowable. This table is not all-inclusive, any questions should be directed to Business and Accounting Services.
D-1. Exceptions and/or Explanations.
* Unless specifically prohibited by donor
** As allowed per grant or contract agreement
E. Information. Questions regarding expense allowability should be addressed to Business and Accounting Services (111-111-2719); Accounts Payable/Travel (111-111-3940); or Office of Grants and Contracts (111-111-6689).