Meetings and Entertainment: Overview
October 22, 2013 5:39:09 PM PDT
UCSD allows the provision of meals or light refreshments for an event, such as a meeting, entertainment, and programmic activity, if it serves a bona fide UCSD business purpose.
Most events for UCSD business are 1 of these 3 types of events, each with certain policies and guidelines:
Events that are personal in nature are not reimbursable, such as:
- Farewell gatherings or retirement (when length of service is less than 5 years)
Maximum per-person rates apply.
For entertainment expenses, review fund-source restrictions.
To simplify planning of individual events, purchases can be made in bulk if you:
- Limit the amount purchased to what will be used in a fiscal year
- Keep an inventory record (PDF) of all purchases
An itemized receipt is required if an expense was $75 or greater, regardless of the per-person amount or the event total.
- Note: Your department may require receipts for all expenses, but UCSD policy requires a receipt only for an expense $75 or greater.
Guest/ participant list
A guest or participant list is required for meetings and all entertainment, but is not required for programmatic activities.
Fund-source restrictions apply.
A Use of Alcoholic and/ or Malt Beverages Form (PPM 510) (PDF) is required if alcoholic beverages were served on campus property.
Frequency limits and tax implications
UCSD does not pay or reimburse frequent or routine expenditures for meals or light refreshments for employees as they're considered taxable income by the IRS.
For meetings and entertainment events, limit:
- Meals to once per month, per group
- Light refreshments to twice per month, per group
A meal or entertainment expense is taxable income if:
- The activity is not directly related to the employee's job
- The expense if lavish or extravagant under the circumstances
- The official host (or other designated employee) is not present when the activity takes place
- The expense is not substantiated with supporting documentation and a receipt if an expense is $75 or greater
Requesting payment or reimbursement
Use MyMeetings and Hosted Events (MyEvents) to request a payment or reimbursement. The application offers:
- Built-in guidance, applying UCSD policy based on simple Yes/ No questions
- The ability to attach required documentation to the online request
- Online approval routing via MyApprovals
- Validation for fund source(s) to help comply with fund-source restrictions
See Using MyMeetings and Hosted Events (MyEvents) for setup instructions to use the application.
This information is designed to help you determine which policies and process to follow. Your specific event may not be addressed. If you have questions, contact:
To ask questions, request a service, or report an issue, contact us through BFSupport
Notice: UCSD policy for meetings, entertainment, and hosted events, as published in Blink, is decisive. It has been adapted to UCSD's organization, delegation of authority, terminology, chart of accounts, and processing applications. The source is UC Expenditures for Business Meetings, Entertainment, and Other Occasions (PDF).