Host expenditures may be incurred for meals, beverage, and small gifts (excluding gift certificates) by or on behalf of employees, students, or guests of UNLV in the conduct of necessary business activities. Hosting must provide a benefit to UNLV through the establishment of goodwill, promotion of programs, or the creation of opportunities for meetings in which the mission of UNLV may be advanced. Small gifts in this context are $75.00 or less. (gifts valued over $25.00 are taxable to the recipient. A signed IRS Form W-9 must be submitted to Accounts Payable when a gift valued over $25.00 is presented.). Host expenditures may not be used to pay or reimburse expenses otherwise not allowed by state or institutional regulations.
Host expenditures may only be charged to designated UNLV host accounts. Signature authority for these accounts may not be delegated below the level of Vice President, Dean, or the Director of Intercollegiate Athletics. Host expenditures may not be used to pay or reimburse expenses not otherwise allowed by state regulations. Host expenditures may not be charged to state accounts.
Approved host expenditures have been divided into eight categories.
In addition and only as general policy guidance, the following examples of what are and what are not appropriate host expenditures are provided.
Host expenditures include, but are not limited to:
- Small gifts
- Engraving on gifts and plaques for non-employees
- Flowers for special occasions
- Holiday decorations and cards
- Supplies for general reception areas (coffee, soft drinks, individually bottled water, disposable paper and plastic ware, etc.); etc.
Non-host expenditures include, but are not limited to:
- Bottled water
- UNLV or LV logo giveaways (valued less than $25.00 per item) for advertising purposes (t-shirts, mugs, pens, pencils, key chains, hats, etc.)
- Common area office decorations/accent pieces (pictures, paintings, plants, aquariums, furniture, etc.)
- UNLV logo shirts (advertising)
- Non-host travel expenses; etc.
Host expenditures should be documented in accordance with Internal Revenue Service guidelines for expense substantiation.
This includes, but is not limited to:
- Business relationship of those attending the function.
- This is referred to as the "who, what, when, where, and why" substantiation.
- In the case of large gatherings (e.g., seven or more persons), the identification of groups of people invited may be satisfactory.
- Information provided must be understandable to the casual observer.
- All receipts submitted for payment must be originals that clearly indicate the vendor and date.
- In addition, meal and beverage receipts should detail what was ordered whenever possible.
Host and Tip Policy
To identify host expenditures by eligible classification, object code 25 has been created for all host account expenditures. Host object/sub-object codes can only be used with host accounts.
The following sub-object codes are to be used to identify expenses as indicated:
- 25 H1 Fundraising
- 25 H4 Student Life and Government
- 25 H5 Community Goodwill
- 25 H6 Employee Goodwill
- 25 H8 Table Purchase – Not Donor Paid
- 25 H9 Table Purchase – Donor Paid
- 25 HD Department Meetings
- 25 HG Grant Funded Hosting
H1 – Fundraising
Expenses associated with fund raising and maintaining relationships with potential or existing donors to UNLV. Event expenditures associated with existing and potential donors to UNLV for various fund raising and development activities such as athletic events, groundbreakings, etc. These expenditures include reasonable expenses for food, beverages, event tickets, hospitality suites, and small gifts (such as mementos).
H4 – Student Life and Government
Expenditures in this category include food and beverage purchases for CSUN or GPSA meetings and other like events.
The Student Life category is used for food, beverage and purchases for student life activities including, but not limited to, student banquets, appreciation dinners, award ceremonies, receptions, etc., when the hosted portion of these events is paid using campus accounts established for hosting. UNLV logo or LV logo giveaways (t-shirts, etc.) are marketing expenses and are not host expenses in accordance with Board policy.
H5 – Community Goodwill
This category includes UNLV employees or departments hosting a person or group, not employed at UNLV, to discuss university business and/or promote the university in a positive manner. Examples of hosted persons/groups are local businesses; members of local, state, national, and international governments; representatives of other non-UNLV groups (accrediting bodies, granting agencies, other universities, etc.); and approved unpaid guests.
These host expenditures should include food and beverage expenses and may include miscellaneous other expenditures, such as holiday cards, monthly local community meeting fees that include a meal.
Coffee, soft drinks, individually bottled water, disposable paper and plastic ware, may be purchased for general reception areas such as the Presidents and Provost office where guests of the university are greeted, but are not allowed for employee break rooms. These expenditures also do not include marketing expenses such as giveaways (t-shirts, pens, pencils, mugs, water bottles, pins, etc.).
H6 – Employee Goodwill
Expenses related to employee recognition promoting goodwill such as flowers or for sympathy, illnesses and births; expressions of congratulations for significant achievements. Hosting expenses are not permitted for recruitment activities, employee professional development, or participant funded events.
H8 – Table Purchase – Not Donor Paid
Annual amount limited to $30,000 for entire UNLV institution. Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment. The approved form must accompany the Payment Voucher. NSHE procedures and guidelines must be followed—see Manual, Chapter 5, Section 1.7. No table purchases will be allowed for events hosted by other NSHE institutions or for events hosted by registered political action committees.
H9 – Table Purchase – Donor Paid
Table purchases where a private donor or corporation provides a donation specifically for the institution's purchase of a table or directly pays for the table are not subject to the annual $30,000 limit. Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment. The approved form must accompany the Payment Voucher. Donor Paid Table purchases can be made for functions at or organized by other NSHE institutions.
HD – Department Meetings
Expenses associated with events where the only participants are institutional employees if:
- It is a special event, such as a retreat, retirement or annual recognition or award ceremony, or
- A business meeting or workshop, scheduled for a specific agenda that runs through normal meal or break times and whose schedule permits the efficient gathering of employees from different offices or units across the institution. A copy of the meeting agenda must be included with any request for disbursement.
HG – Grant Funded Hosting
Host expenditures normally may not be charged to Grant accounts. However, OMB Circular A-21, paragraph J32 (Meetings and Conferences) states that the costs of meals when the primary purpose is the dissemination of technical information, are allowable.
Host accounts are no longer allowable for Student (H2) & Candidate (H3) recruitment. With the elimination of these categories, please use the following expense sub-objects.
In addition, we added the sub object code RC-Recruitment to object 30 which would apply to any internally incurred expenses related to recruitment expenses prepaid by the University or a University employee. The expense should be paid from soft money accounts.
Candidate & Student Recruitments are no longer considered hosting and must be coded as follows:
- 30 CC Car Rental
- 30 CL Lodging
- 30 C3 Airfare
- 30 C4 Other (Meals)
Participant Funded: UNLV/NSC/- PF
This category is used with non-Host accounts to pay invoices for food and beverage at classes, seminars, conferences, meetings, or other like event expenses when it can be clearly demonstrated that the registration fee for the event included those expenses. To use this category, the fact needs to be established that the fee paid by the participant for the event included food or beverage (e.g., a copy of the brochure, catalog page, etc.). This verification needs to be attached to the requisition or payment request. Agency funds (Fund 2776) will always use Sub-Object "PF" to pay invoices for hosted food and beverage. (However, this does not apply to the Thomas and Mack and Sam Boyd Stadium Fund 2776 accounts.)
A tip for meal service at a restaurant up to 20 percent of the meal cost will be reimbursed. For buffet service, the maximum tip reimbursement is $1.00 per person. Meal tips are calculated on the total meal before taxes. Tips are only reimbursable on detailed receipts. NOTE: Tips are not reimbursable for alcohol purchases.
Alteration of Receipts
If there is the appearance that a receipt was tampered with; the document will be referred to the appropriate authority for action. Reimbursement and/or any other travel action will be suspended until the investigation is complete.
In the event a receipt is lost, the person who lost the receipt may submit an Affidavit of Lost Receipt. The affidavit may not be used for conference registrations, airline tickets, car rental or hotel (folio) receipts. For these, a duplicate detailed receipt needs to be obtained from the vendor to receive reimbursement. All information requested on the affidavit must be completed and signed by the person requesting reimbursement (not someone else signing on behalf of the person requesting reimbursement). In addition, the affidavit needs to be approved by the requestor's supervisor. When completed and signed, attach the affidavit to the payment document requesting reimbursement (payment voucher or travel document).
Should there be a power failure or for any reason a cash register receipt cannot be provided by the vendor, request a manual cash receipt from the vendor which includes: the vendor business name, a description of what was purchased, the total amount paid, the method of payment, and the date of purchase.
Paper clips increase the chance for a lost receipt! To ensure a receipt is not separated from the payment document, staple it to the document. If the receipt is smaller than 8 1/2" x 11", tape the receipt to an 8 1/2" x 11" piece of paper. Please do not tape over register printing; the adhesive will make the print disappear over time.
An original receipt is required since UNLV is "buying" that receipt from the purchaser. If the receipt is not to be totally reimbursed, the purchaser may keep the original for tax purposes. The purchaser must then submit a LEGIBLE copy of the receipt for the partial reimbursement and state on the receipt "Original Retained by purchaser - Not Previously Paid - Partial Reimbursement" and sign and date this statement. A copy of the original receipt without this explanation or an explanation why the original receipt was not provided may not be accepted by UNLV.
Host Receipt Examples
Six Persons or Less in Attendance:
Working Dinner Meeting
June 24, 2001
Mary Smith, UNLV Faculty
Tom Jones, UNLV Faculty
David Doe, Clark County
Seven Persons or More in Attendance:
Working Lunch Meeting of
the UNLV Ad-Hoc Host
June 6, 2001
Signature authority for these accounts may not be delegated below the level of Vice President, Dean, or the Director of Intercollegiate Athletics.
Host expenditures may not be used to pay or reimburse expenses not otherwise allowed by state regulations. Only soft funds may be used for host expenses.