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UC IRVINE ADMINISTRATIVE POLICIES & PROCEDURES

BUSINESS AND FINANCIAL AFFAIRS
Accounting
Sec. 701-20: Business Meetings and Entertainment Guidelines

UC Business and Finance Bulletin

BUS-79, Expenditures for Business Meetings, Entertainment, and Other Occasions

UCI Delegations of Authority
IDA 444, Exceptional Approval for Business Meetings, Entertainment and Other Occasions

University business and entertainment policy and procedures described in UC Business and Finance Bulletin BUS-79 govern the manner and extent to which the University may provide meals and refreshments for business purposes and defines approval authority requirements. 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. UCI campus guidelines implement policy and procedures described in BUS-79.

The maximum rates include taxes and service. These rates do not include the rental of meeting or conference facilities, or audio/visual expenses, which may be charged as an additional expense.

The maximum per person expenditures are:

Breakfast Lunch Dinner Light refreshments

$ 26.00 $ 45.00 $ 78.00 $ 18.00

1. Submit a PayQuest Meetings/Entertainment Form

Departments use Accounting & Fiscal Services' online PayQuest system to request reimbursement of business meeting and entertainment expenses. Individuals authorized through SAMS (Security Access Maintenance System) will complete a PayQuest Meetings/Entertainment form according to the PayQuest User Guide instructions. A copy of the completed form is printed and used for obtaining approvals and attaching required documentation. It is placed in a white PayQuest for Scanning Only mail bag and transported in regular campus mail to e-docs, the scanning unit in Distribution & Document Management. The form should include:

• 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)
2. Receipts and Other Documents

Expenses of $75 or more per occasion must be supported by original itemized receipts and submitted with the PayQuest Meetings/Entertainment form. Departments may require receipts for smaller amounts.

Other relevant documentation should be attached to the PayQuest Meetings/Entertainment form, unless a document needs to be mailed with the check. When a document must be mailed with the check, a Detail Sheet is printed during the PayQuest process. It is sent with the document directly to Accounts Payable/PayQuest - ZotCode 1050 in an intercampus mail envelope.

3. Signature of Approving Authority

   Approval for official University business meeting and entertainment expenses must be at the appropriate level by an individual with delegated authority for approval of such expenses. When a host is required, the approving authority should be the supervisor (or higher level) of the official host.

   Individuals shall not approve the expenses of a person to whom they directly report nor shall they approve their own expenses.

4. Exceptional and Additional Approval (see IDA 444)

   Expenses that exceed the per-person maximum rates and/or certain activities require exceptional approval for payment or reimbursement. Activities that require additional approval include:

1. Justification

   A request for reimbursement of exceptional expenses 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 PayQuest Meetings/Entertainment form.

2. Approval Authority

   Approvals must be obtained at the appropriate level as described in BUS-79, Section V.II.E. and in related UCI Delegations of Authority (IDA 444).

D. Distribution of Payments and Reimbursements

BUS-79, Section VIII.H. 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.