Business Entertainment

Business entertainment expenses are work-related parties, receptions, or restaurant meals. It does not include travel subsistence.

You Will Need

Receipt showing actual food/drink purchased.
Information regarding the event. If eight or fewer were there, you will need their names.

Procedure

Any expenses that are expected to be over $5000 must go through a PO.

The pcard can be used to pay for catering, flowers, balloons, and similar expenses. It is also possible to use it for contracts (for renting tables or linens), but the contract must be reviewed and signed by purchasing first.

Most local restaurants will allow us to pay after the fact, either by voucher or pcard (as long as no alcohol was bought with the meal). Hosts with Travel and Expense cards can also use those. Individuals who pay must be reimbursed via voucher. This is true even if the individual was on a trip at the time, as business entertainment cannot go on travel. (Also, that person cannot claim per diem for that meal.)

Sales tax cannot be allowed even if someone used their personal funds.

The maximum allowable tip is $20.00 (before tax).

Funding

The account code is “Meetings and Amenities” – 558921.

F&A/State Funds cannot be used for business entertainment.

Grants can only be used if it is explicitly listed in their budgets.

Alcohol

Alcohol can only be charged to specific sources (quasi cannot be used.)

The pcard cannot be used for alcohol.

The Travel and Expenses card can be used for alcohol.

Resources

Business Entertainment Expenses Memo
Business Entertainment Policy
Meeting and Event Planning – UNC site with useful links