DC005 – 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.).
DC006 – 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.
DC007 – 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).
DC009 – 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 & Candidate recruitment. With the elimination of these categories, please use the following Additional Detail Worktag.
DC010 – 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 a 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.
DC015 – 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.
DC016 – 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 Supplier Invoice Request. 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.
DC017 – 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.
DC022 - RC-Recruitment
Recruitment which would apply to any internally incurred expense related to recruitment expenses prepaid by the University or a University employee. (Other expenses that the candidate pays out of pocket are coded to the expense item, not recruitment)
DC024 - Participant Funded: UNLV/NSC
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.). Verification needs to be attached to the requisition or payment request.