Wayne State University

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Policies and Procedures

APPM

1.3.1.3 Expense Reimbursement for the Entertainment of Employees

DESCRIPTION

The university permits reimbursement of entertainment expenses for university officials with certain restrictions and guidelines applying as described in APPM section 1.3.1, Expense Guidelines. In general, one of the participants must be a non-employee or student of the university. However, it is recognized that for certain officials to effectively perform their duties it is necessary that they be able to entertain selected employees and staff members while engaging in important university business including motivational activities that help foster a positive environment.

POLICY

Each of the following units may establish a separate account in the Designated Fund, using available unrestricted (i.e., unrestricted gifts) funds. General Fund monies or accounts cannot be used. The account is to be used by the head of the respective unit, as indicated below, for the entertainment of employees.

Depending upon the availability of funds, the dean will determine the amounts available per fiscal year for use within the School of Medicine and all other Colleges/Schools.  The president is responsible for this determination for each administrative division.

Unit

Head of Unit

School of Medicine

Dean

All Other Colleges/Schools (Each)

 

Dean

Chief of Staff

Chief of Staff

Research and Graduate School

Vice President for Research

Academic Affairs

Provost and Senior Vice President for Academic Affairs

Finance and Business Operations

Vice President for Finance and Business Operations

Development and Alumni Affairs

Vice President for Development and Alumni Affairs

Executive Office of the President

President

  1. The responsible office for each account must maintain records as to:

    1. Purpose of meeting
    2. Who attended
    3. Receipts for all expenses

  2. The accounts, including the documentation required, are to be audited at least semi-annually by Internal Audit with a report being submitted to the President and the Treasurer.

  3. The funds are to be used for meals only (i.e., no golf fees transportation, club dues, etc. are allowed).

  4. Spouses or social friends are not to be included as participants.

  5. Entertainment at home is not allowed unless prior approval is obtained from the appropriate Vice President, or the President. When entertainment at home is being considered, it may be appropriate to include spouses/guests. Therefore, any request for home entertaining should indicate if approval for spouse/guest attendance is requested as well. The guest list must be submitted with the request.

  6. Regular expense reimbursements are to be in accordance with general guidelines of APPM section 1.3.1, Expense Guidelines, and are not to be charged to these special accounts.

This policy is intended to cover those situations where it is beneficial to have meetings over lunch, dinner, etc. with specific individuals or groups of staff members. Staff retreats are covered under Item C of APPM section 1.3.1, Expense Guidelines.

PROCEDURE

Responsibility

Action

Unit/Individual

  1. Maintain a file for all covered meetings, events, etc. including records required by the policy statement.

  2. After each meeting (or several meetings) complete IRB or a SPA as appropriate. For an Internal- Requisition and Inter-Account Bill (IRB) form 10-108A follow procedure in APPM Section 1.4, Internal Billing. For reimbursement on a Special Payment Authorization (SPA) 10-102A, follow instructions on the back of the form and procedures in APPM section 1.3.2, Special Payment Authorization. On either form include:

    1. List each event (meeting) with the total dollar amount, meeting place, and length of meeting.

    2. State purpose of meeting.

    3. List attendees, with their titles, for each event.

  3. Submit IRB or SPA and receipts/invoices to Disbursements.

Disbursements

  1. Audit IRB or SPA for accuracy and process payment.

Internal Audit

  1. Audit all accounts and documentation semi-annually.