The Foundation funds may be used for payment to vendors or reimbursement to individuals for expenses related to entertainment incurred while conducting official University business. All such expenditures paid from the Foundation must be in accordance with the governing fund agreement for that fund from which the costs are to be paid. An entertainment form must be completed, approved and submitted with each separate entertainment expense and include the following information:
- What Foundation account is to be used?
- Where will/did the entertainment occur?
- When will/did the entertainment occur?
- What is the business purpose for the entertainment? Who attended and/or will be invited to the event?
Each respective Vice President, Dean, and Director is responsible for determining whether each expense is appropriate, reasonable and in support of furthering institutional goals or programs before submission to the University of Georgia Foundation for processing. For all entertainment expenses incurred when an academic dean or academic vice president is a participant, please obtain Senior Vice President for Academic Affairs/Provost approval prior to submission to Foundation.
The following are instances where entertainment expenses can be funded by the Foundation:
- Expenses for meals and entertainment involving individuals external to the University are authorized for the purpose of conducting business related to University matters, entertaining and cultivating donors and alumni to the University, and entertaining significant relationships for the benefit of the University.
- Expenses for meals and entertainment involving UGA personnel only are authorized for the purpose of employee morale and team building; however, authorization of these expenditures should be part of a modest program, tied to specific human resource objectives, and obtain pre-approval from dean or vice president.
- Expenses for meals and entertainment are authorized for the purpose of recruiting UGA faculty and staff.
- Foundation funds may not be used to purchase tickets to athletic or other events for personal use. When Foundation funds are used to purchase tickets for business purposes, the ticket usage form must be completed and approved by the requesting unit/department and subsequently returned to the Foundation. Note: See Policy 8.15 Fringe Benefits to Employees for tax reporting requirements for expenses paid by the Foundation that result in personnel benefits to the employee.
- Expenses for meals and entertainment for a UGA employee’s spouse may be paid if the spouses of guests are also present or invited and if it can be shown that the spouse had a clear business purpose, rather than a personal or social purpose. The entertainment expense for a spouse may also be paid if the spouse is acting as a chaperone for a small party where men and women are present. This must be clearly stated on the entertainment form for this spouse.
Entertainment (whether for University personnel only or involving individuals external to the University), while reasonable and useful for conducting business, should be appropriate and attendees should be limited to those necessary to achieve the business purpose. Expenses that are excessive in frequency, number of participants, and/or cost, may not be approved by the Foundation at the discretion of the Chief Financial Officer.
Last Updated on September 17, 2019