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Section 7: Non-Payroll Disbursements

Business Related Hospitality and Entertainment Expenditures

Effective Date:


Approved By:

Lenora Chapman, Associate Vice President, Financial Affairs

Last Revised On:


For Assistance Contact:

Disbursements & Travel Services
Procard/Travel Card Administration



There are occasions when the judicious extension of hospitality in connection with official university business is in the best interest of The University of Texas at San Antonio (UTSA). Expenditures of university funds for hospitality and entertainment should support the institutional mission with a clear business purpose.

The restrictions and procedural requirements governing the manner and extent to which university funding may be expended for hospitality and entertainment are outlined in this document. Although travel and lodging expenses are not part of this guideline, hospitality and entertainment expenses while traveling on official university business are subject to reimbursement under this guideline.


Authority is provided by the UT System Board of Regents’ Rules and Regulations Rules 20101 and 20205 pursuant to Internal Revenue Service (IRS) regulations.


Table of Contents

A. What Are Business-Related Hospitality and Entertainment Expenditures?

UTSA generally considers entertainment-type expenses to be personal in nature and not subject to reimbursement or direct payment. However, certain hospitality and related expenses incurred in the normal course of UTSA business can be charged to university funds pursuant to the guideline.

B. Allowable Expenditures

Expenses for hospitality must be directly related to, or associated with, the active conduct of official university business. As a public institution, authorized officials must exercise prudent business judgment when reviewing proposed expenditures for food, beverage and incidental costs based on:

Expenditures of funds to provide meals, light refreshments or entertainment, including any food item, catering, beverages, floral arrangements, paper or plastic service ware and related costs must comply with one or more of the direct purposes as described below:

Administrative/business meetings

Expenditures for meals may be allowed if the meeting is agenda driven, concerns official university business, includes two or more employees and is scheduled during a regular meal time. University funds should not be used for social lunches between two or more university employees. Light refreshments at meetings may be allowed at the discretion of the administrator.

Donors (prospective and donor cultivation) and fund raising events

Events hosted to generate the goodwill of prospective donors or donations to UTSA.

NOTE: Ticket purchases for UTSA and non-UTSA athletic events are allowed for official university business only; the business purpose for the use of tickets and event attendees must be tracked for audit purposes.

Employee recognition of achievement

Receptions during ceremonies or events to recognize or reward professional achievement, retirement or service to UTSA or the State may be reimbursed. This includes morale and team building events.

Fee supported functions

Events held in connection with fee supported programs such as continuing education and professional development programs sponsored by UTSA when the cost of the hospitality is recovered by the participant fee.


May be purchased for a memorial service or extended illness of an employee, an employee’s spouse, child, or parent, or retiree, and be sent in the name of the department or office. Flowers may be purchased for other occasions that serve a bona fide business purpose of UTSA.

Learned society or organization meetings

Meetings or events held to promote or communicate intellectual ideas or to exchange UTSA administrative and operational information on programs or activities among students, faculty, staff, administrators or representatives of the public.

Official guests

Functions or meetings when UTSA provides hospitality to official guests, for example: the Board of Regents, accrediting agencies, officials from other universities, public officials and recruitment activities for prospective students, faculty and staff.

NOTE: Recruitment of student athletes is conducted pursuant to NCAA guidelines, which may allow reimbursement for occasional meals.

Official fundraising activities for non-UTSA sponsored events

Expenditures associated with attending a non-UTSA sponsored event, benefit, charity or community function are allowed if the primary purpose is to fundraise/network on behalf of UTSA.
Prior approval by the Vice President for External Relations (VPER)) or designee is recommended, but not required. If advance VPER approval is not obtained, then individual meal limits apply and costs in excess of the established meal limits must be approved by the Vice President (VP) or designee

On the job meals

Meals to employees during work hours may be provided as a non-taxable benefit when UTSA requires the employee to be onsite in connection with a UTSA business purpose. For example, a meal can be provided for the benefit of UTSA when employees are required to stay on premises during their entire work shift, either because they are required to work during this period or are on call.

The meal must be provided on the business premises during the employee’s working hours. There is no limit as to frequency or number of on-the-job meals that are offered to employees who are required to remain on site.

The IRS provides the following examples of when meals are provided primarily for the convenience of the employer and not for a compensatory purpose:

  • When an employee needs to be on emergency call during the meal period,

  • When an employee needs to take a shortened meal period and cannot leave the workplace to take a meal (e.g., because peak work load occurs during a normal meal period),

  • When there are no food providers or eating facilities in the vicinity of the employee’s workplace.


Parking expenses may be reimbursed to an employee for attendance at an event, such as a luncheon or fundraiser. For parking to be allowed for local travel, the expense must have a clear business purpose and be directly related to the conduct of official university business.

Spouse or partner of a UTSA guest or UTSA host

The cost of meals provided to the spouse or partner of a guest or the Event Host may be reimbursed, provided the expense serves a bona fide university business purpose.

When a spouse or partner attends a function, the individual’s presence is considered to serve a business purpose if he or she has a significant role in the proceedings or makes an important contribution to the success of the event. Official functions to which spouses or partners are invited as a matter of protocol or tradition may be considered as bona fide business-related activities. Ceremonial functions, fundraising events, alumni gatherings, community and recruiting events are examples of activities at which the presence of a spouse or partner may contribute to the mission of the university.

If a spouse or partner has no significant role in the proceedings or performs only incidental duties of a social or clerical nature, his/her attendance does not constitute a bona fide business purpose. In that event, such expenses are not reimbursable

NOTE: The Business Expense Form (BEF) should demonstrate that the attendance of the spouse or partner meets a bona fide business purpose.

Student oriented special programs and events (Official Student Occasions)

Hospitality and entertainment expenses in support of student events, student programs, student organizations and related activities sponsored by UTSA are allowed.  This may include academic and related student achievements such as commencement activities and student life activities.

Table sponsorship for non-UTSA sponsored events

Table sponsorships to attend non-UTSA sponsored benefit, charity or community functions are allowed if the primary purpose is business related. Prior approval by the VPER or designee is required. Individual meal limits do not apply to table sponsorships.  Individual seat purchases do not require advance approval, unless the meal limit is exceeded. If the meal limit is exceeded, approval of the VP is required.

UTSA sponsored events (Official Occasions)

Events hosted by UTSA employees — such as conferences, seminars, workshops or meetings — for UTSA staff, faculty, students or the general public.

C. Student Oriented Special Programs and Events

Recurring special programs and events may receive ‘blanket’ BEF pre-authorization to reduce the paperwork associated with multiple reimbursements and/or Procard purchases. Pre-authorization may be appropriate for functions related to student oriented programs when the expenditures per attendee are minimal, recurring and paid by student fees.

To obtain blanket authorization in advance of the program, the event sponsor must submit a completed BEF to Disbursements & Travel Services (DTS) for approval, and include the following information:

  • Estimated total expenditures

  • Event/program description

  • Anticipated dates (or range of dates for which the blanket authorization would be in effect: may cover a full fiscal year for areas with annual program budgets)

  • List of potential vendor names, including individuals to be reimbursed to the extent known

D. Allowable Funding Sources for Entertainment Expenditures

    1. Official Occasions accounts are the primary allowable funding source for hospitality expenses. These accounts are authorized by the President to allow payment of entertainment, gift and hospitality expenses. Funding is evaluated and awarded annually from distributions of interest earnings. The account title must include the label “Official Occasions.” Transfers to and from these accounts are monitored by the Budget Office.

    2. Local institutional funds (Fund 31xx) other than the above referenced Official Occasions accounts may be used if the funds are:

      • Revenue proceeds collected as fees for continuing education, professional development conferences, short courses or a similar purpose where the fee payer would reasonably expect the fee proceeds to be used on food, entertainment or hospitality. This does not include any accounts that are sourced from designated tuition.

        EXAMPLE: Food, entertainment or hospitality is advertised in a brochure or other event materials, or in the case of mandatory and incidental fees, the fee justification supports student programs that might include refreshments, decorations, etc.

      • Used to pay for hospitality at events that include a broad cross section of the campus community, particularly students and community members. These events are traditional or ceremonial in nature, such as receptions for commencement, parents’ day programs, faculty and staff award ceremonies, etc.

      • Facilities and Administrative (F&A) accounts used to encourage further research.

    3. Auxiliary funds (Fund 4xxx) consistent with the collection of the fee revenue and purposes.

    4. Unrestricted gift funds (Fund 55xx accounts designated as unrestricted) for appropriate circumstances and purposes that are reasonably expected to advance UTSA’s mission or secure additional gift funding.

    5. Agency funds (Fund 9200), including funds raised by student organizations are not subject to this guideline.

    6. Educational and General funds (Fund 21xx) cannot be used for entertainment and related hospitality expenditures.

    7. Federal grant funding (Fund 51xx) cannot be used for entertainment expenditures. Certain other hospitality and related expenditures covered under this guideline may be allowed by a granting agency but must be in writing (covered in the grant and grant budget) and pursuant to the scope of work.

E. Expenditure Limits

The following per-person expenditure limits may not be exceeded without prior approval of the appropriate VP. Any specific event that exceeds $5,000 must also be approved at the VP level. A VP may not approve exceptions for an event at which he/she is the Event Host.

If one event contains more than one payment or reimbursement request (using university funds), the total event cost must include the sum of all payments and/or reimbursement requests and the cost per person may not exceed the allowable rates.

EXAMPLE: A reception is held that includes 50 attendees. A BEF is submitted for a vendor payment and the total event cost is listed as $1,522 ($30.44/per attendee). An additional BEF is submitted for the same event requesting a reimbursement to an employee and the total event cost is listed as $358.38 ($7.17/per attendee).

The total event cost that appears on each BEF is incorrect. The total event cost must include the sum of both BEF’s. Each BEF must contain a total event cost of $1880.38 ($37.61/per attendee).


Maximum allowable reimbursement (inclusive of gratuity and applicable taxes) for food and non-alcoholic beverages:

  • Breakfast $25

  • Lunch $25

  • Dinner $55

NOTE: Light refreshments should not exceed the limit established for breakfast and lunch.

Alcoholic beverages

Alcohol cannot be the primary expenditure on a reimbursement request.
If authorized, reimbursement for alcoholic beverages is permitted, in addition to meal limits.

Expenditures should not be excessive or lavish and should be appropriate for the occasion.

Flowers to an individual

Generally will not exceed $100, including taxes and delivery fees.

F. Disallowed Expenditures and Exceptions

As a general rule, the following expenditures cannot be paid or reimbursed from university funds. If allowed, exceptions must be authorized by the appropriate VP and should be infrequent if at all. A VP cannot approve his/her own exceptions and any exception by the President must be approved by the Vice President for Business Affairs (VPBA):

    1. Entertainment expenses that are lavish or extravagant. No exceptions.

    2. Social meals. No exceptions.

    3. Entertainment expenses including flowers for employees’ birthdays, anniversaries, weddings, baby showers, or farewell gatherings. No exceptions. This does not include celebrations for retirement or for employees separating from UTSA, normally with at least five years of service or as otherwise approved by the VP.

    4. Mileage reimbursement for local travel to a restaurant or to attend hospitality-related events is normally not reimbursed. All mileage reimbursements are pursuant to travel procedures and should not be processed with the BEF. See Mileage Rate for Personal Vehicle Use, a section of Financial Management Operational Guideline (FMOG) -  Travel Reimbursement for more information.

      Mileage between UTSA facilities is not reimbursable. Exceptions must be approved by the appropriate VP. See Handbook of Operating Procedures (HOP) 4.28 - Assignments to Downtown Campus for more information.

    5. Expenditures for coffee pots, coffee supplies, coffee services, microwaves, refrigerators and other appliances for the personal use of employees, except when housed in official employee break rooms or officially designated public reception areas.

    6. Monetary contributions to a political campaign or candidate and charitable contributions are not allowed, but purchasing a table sponsorship to attend a non-UTSA sponsored benefit, charity or community function may be allowed if the primary purpose is business related and not determined to be strictly a charitable contribution. See Table sponsorships for non-UTSA sponsored events in the Allowable Expenditures table for more information.

    7. Alcohol may not be served at campus events without prior approval and will not be reimbursed if a Permission to Serve Alcoholic Beverages form is not approved in advance. See Alcohol Restrictions for more information. Exceptions must be approved by the VP for the area seeking reimbursement.

    8. When supplies and related materials are being purchased for a special event, meeting, seminar, or university sponsored program, a Texas Sales and Use Tax Exemption Certification should be given to the vendor for all cash purchases. Reimbursements for state sales tax paid on supplies and related materials may be allowed on an exception basis. Reimbursement of taxes on restaurant charges for meals are allowed.

G. Alcohol Restrictions

Educational and general (state) funds cannot be used to purchase alcohol or alcoholic beverages for personal consumption or entertainment. All alcohol purchases, when allowed, must be in support of events and activities that further UTSA’s mission. State law prohibits the use of any funds under the control of an intercollegiate athletic department for purchase of alcoholic beverages. As a general guideline, alcohol cannot be served at events where the primary attendees are UTSA students. Employees are also reminded to be in compliance with HOP 9.18  - Drugs and Alcohol.

1. Serving Alcohol at On-Campus Events

Pursuant to HOP 9.16  - Use of Alcoholic Beverages, the use of alcoholic beverages is specifically prohibited on property and in buildings and facilities owned or controlled by the UT System or a component UT institution. The President may waive this prohibition with respect to any event sponsored by UTSA.

An event is considered "sponsored" if a budgeted office or UTSA department is responsible for organizing the event, inviting attendees, and paying expenses related to the event, including the purchase of food and beverages. An event is considered to be sponsored even if an outside entity pays for the food and beverages at the event.

Food must be available at all functions where alcoholic beverages are served. A departmental representative in a position of authority must be present at the event. No alcoholic beverages will be served from 8:00 a.m. to 5:00 p.m. on normal work days. State law relating to alcoholic beverages will be strictly enforced at all times on property and buildings in facilities owned or controlled by UTSA.

All requests must be completed using the Permission to Serve Alcoholic Beverages form. Send completed forms to the appropriate VP at least seven days before the event. The VP reviews the form and provides a recommendation to approve or decline the request to the President.

2. Serving Alcohol at Off-Campus Sites

Payment for alcoholic beverages consumed as part of a meal during authorized business entertainment and hospitality may be allowed without advance approval, provided that:

  • Alcohol is not the primary business expenditure on an itemized receipt presented for reimbursement. Exceptions require VP approval via a BEF. A VP may not approve his/her own exceptions.

  • Alcohol is served by an individual that is licensed by the Texas Alcoholic Beverage Commission (TABC). If the server is not licensed by the TABC, the procedures for serving alcohol at on-campus events must be followed.

    EXAMPLE: If an event is catered at an individual's residence and alcohol is served by the caterer, then the Permission to Serve Alcoholic Beverages form is not required, as long as the caterer is licensed by the TABC. If the caterer is not tending bar, the form must be signed in advance of the event or reimbursement will be denied.

H. Reimbursement Procedures

UTSA will reimburse entertainment, hospitality and related expenses that are:

  • Related to or associated with the conduct of official university business, including UTSA sponsored events, and

  • Hosted by a UTSA employee.

A completed and approved BEF and supporting documents must be submitted for reimbursement within a reasonable period of time. UTSA has interpreted that to be 90 days from the date the expenses were incurred. BEFs and supporting documents submitted more than 90 days after the event date must have an explanation based on the facts and circumstances for the delay and be approved by the University Controller or designee. Repeat offenders may require VP approval.

One BEF is required for each event/business purpose, whether there is one payee with multiple receipts or multiple payees. One BEF may be submitted for reimbursement of an individual for multiple events or business purposes to minimize paper with appropriate documentation.

Do not send completed BEFs and supporting documents to DTS if your expenditures are processed through the Procard or as an interdepartmental transfer (IDT). Retain the completed and signed BEF and supporting documents for audit or review.

When a purchase order is requested for expenditures covered under this guideline, a BEF must be completed in advance of the commitment and presented to the Purchasing Office for purchases over $5,000 (requires VP approval) or to the DTS office for purchases under $5,000.

When allowed, employees may be reimbursed through approval of a Travel & Expense Reimbursement or Non-PO Voucher. The voucher should not be created until all aforementioned approvals have been obtained. Business related and entertainment expenditures incurred while on official travel must have a BEF attached to the Travel Reimbursement/Settlement (TRS) form.

NOTE: A BEF is not required to request payment for advertising specialties and promotional products such as logo’d items that are provided to individuals as giveaways or at training programs, seminars or institutional functions as appropriate. UTSA relies on the individual judgment of Department Managers to use university funds as appropriate. A BEF form is completed to ensure there are no tax consequences to the individual, as required by IRS regulations.

If parking costs are the only expense incurred, it is recommended that these be handled as a reimbursement using the Mileage/Parking Log for Travel Reimbursement and not with a BEF.

1. Supporting Documentation

Original receipts or an electronic receipt (containing equivalent information as an acceptable paper receipt) are required.

  • Itemized receipts must be submitted for consumables and non-consumable items purchased from grocery or department stores.

  • Detailed receipts must be submitted when the total expense exceeds $75 for restaurant and catering expenses and include the name, date, amount and location of the restaurant, number of people served and charges for items other than food and beverages, if applicable.

A Declaration of Missing Evidence form must be completed when a detailed receipt is not available. It must include an explanation for the unavailable receipt and list the attempts made to obtain a duplicate itemized receipt. This is required to determine if the expenditure should be treated as taxable income to the employee. In general, receipts substantiate what UTSA funds have been used to purchase, to assure that expenses are not lavish or extravagant; and to assure that the expenditures are otherwise allowed. Repeated reimbursements to the same individual without the required documentation may be denied.

NOTE: One form may be completed per event, even if more than one receipt is unavailable. Do not submit a form for each missing receipt.

2. Completing the BEF

The BEF or supporting documents must contain the following:

  • Type of event and relevance of the business or purpose

  • Type of funding used (e.g., Official Occasions account, unrestricted gift proceeds, participant fees)

  • Date and location of the event (must agree with the invoice or receipt provided by the vendor)

  • Total number of participants

  • Name and business relationship (or job title) of each participant, up to 10.

    • Groups of more than 10 individuals may be defined by titles, such as "11 members of the Board of Regents". However, "members of staff" is too general.

    • If there are fewer than 10 participants, they must be listed individually with corresponding titles if employees of the UT System or other business relationships.

3. Certifying the Completed BEF

Only one Event Host and one administrator are required to certify each BEF unless additional approval exceptions are required by this guideline. If a VP/division requires additional approvals by their internal procedures, those will not be monitored by DTS.

    1. Event Host: an employee present at the event who is certifying that expenditures were made in accordance with this guideline. The Event Host is normally the individual who is requesting payment or reimbursement. However, that is not a requirement as often individuals within the department may purchase items for events which they do not attend.

    2. Administrator Approval: a designated, authorized approver of entertainment and hospitality expenses who is at least an Assistant/Associate Dean, Dean, Assistant/Associate VP, VP or the President. This individual is responsible for ensuring that entertainment and other expenses conform to the requirements of this guideline. This is not the same as “Department Manager” as used to describe an individual who has authority over a particular Department ID or Cost Center.

          a. An individual cannot approve his/her own expenditures. When the administrator is also the Event Host, then the next highest level administrator must certify approval in the Administrator Approval section.

          b. If the President or a VP is the Event Host, the VPBA must approve in the Administrator Approval section

          c. Expenditures related to an official student program may be approved at the Director level as long as the event total does not exceed $500.

    3. Additional Approval is required for any of the following:
      • The maximum allowable per person limit is exceeded: The appropriate VP must approve. If the administrator approving the BEF is at the level of VP, additional approval is not required as long as the VP is not the Event Host.
      • The total cost for a single event exceeds $5,000: The VP for the area seeking reimbursement must approve, unless the administrator (approver) is also at the level of VP. If the administrator approving the BEF is a VP, additional approval is not required as long as the VP is not the Event Host.
      • When requesting other exceptions to policy: Exceptions must be approved by the appropriate VP. See Disallowed Expenditures and Exceptions for details. If the administrator approving the BEF is a VP, additional approval is not required as long as the VP is not the Event Host.
      • Expenditures for table sponsorships: The VPER or designee must approve. See Table sponsorship for non-UTSA sponsored events for more information.

Incomplete forms will be returned to the requestor with a list of missing information. Financial Affairs may forward any disputed expenditures to the appropriate VP or designee for resolution.

I. Account IDs

All expenditures must be coded correctly for reporting purposes. The following Account IDs are associated with this guideline. It is the Department Manager’s responsibility for assuring the accuracy of UTSA reporting by selecting the correct Account ID when approving purchasing related documents.

Account ID



Business Meetings: Cost of food, beverages and related expenses for business meetings, luncheons and dinners, to include faculty and staff retreats, recruitment functions and similar activities at which university business is conducted.


Official Occasions: Cost of food, beverages, catering charges, room rental and related expenditures associated with official occasions. The event hosted is normally associated with development activities or ceremonies of importance to the campus. This would include employee recognition and morale building events (but not awards or gifts).


Meals, Refreshments, and Expenses for Conferences, Workshops and Seminars: Cost of food, beverages and related expenses associated with conferences, workshops, seminars, etc. This Account ID should not be used for speaker expenses or participant support fees. Training sessions for university employees should use this Account ID.


Social Club Dues: Cost of President/Provost approved individual social memberships and business related club dues, such as Rotary.


Official Student Occasions: Cost of food, beverages, catering charges, room rental and related expenditures associated with student official occasions.


Flowers Other - Individuals: Cost of flowers not associated with a UTSA funded event (e.g., to honor the deceased).


Food for Education & Research must NEVER be used for the above expenditures. This Account ID is used to denote food used in teaching or research as part of an experiment, study or instructional demonstration. In such instances, a BEF is not required.


J. Responsibilities

Associate Vice President for Financial Affairs — responsible for monitoring expenditures pursuant to this guideline and for recommending revisions as necessary to comply with regulatory requirements and to meet the changing needs of UTSA.

Other Senior Administrators - Oversight of entertainment expenditures is required at the senior administrative level to ensure that employees understand and follow this guideline.

Entertainment expenditures are subject to periodic review by Internal Audit, and may be subject to public information requests.

Disbursements & Travel Services — ensure that payment or reimbursement requests submitted by department heads are authorized by an appropriate administrator; review all supporting documentation to verify that the amounts are accurate and that appropriate accounts are charged; question any requests that do not appear to be in accordance with this guideline; and timely process reimbursements/payments that are in compliance with this guideline.

Purchasing / Procurement Services — ensure compliance with this guideline prior to authorization of a purchase order for entertainment or other items as referenced in this guideline





Allowability / Allowed Expenditures

Expenses for entertainment must be deemed appropriate in the best judgment of the authorized approver, are cost effective and serve a clear university business purpose.  See Directly-Related Test and Associated Test.

Associated Test

IRS regulation §1.274-2(c) and (d) requires entertainment-related meal reimbursements to meet the associated test.  Reimbursements may be excludable from wages if the entertainment is:

  • Associated with the active conduct of the employer’s business, and
  • Directly before or after a substantial business discussion.

Generally, an expense is associated with the active conduct of business, if there is a clear business reason for incurring the expense. The purpose may be to get new business or to encourage the continuation of an existing relationship. These activities need not occur in a clear business setting.
Whether a business discussion is substantial depends on the facts of each case. A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. You must be able to show that the business discussion was substantial in relation to the meal.

Directly-Related Test

Per IRS regulation §1.274-2(c) and (d), entertainment-related meal reimbursements meet the directly-related test and may be excludable from wages if:

  • The main purpose of the combined business and meal is the active conduct of business,
  • Business is actually conducted during the meal period, and
  • There is more than a general expectation of deriving income or some other specific business benefit at some future time.

All of the facts must be considered, including the nature of the business transacted and the reasons for conducting business during the meal. If the meal takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work.

Grant Funds

Funds paid from an account in Fund 5100-5499 and obtained from proceeds of a sponsored project, grant or contract. Expenditure of these funds for entertainment or related purposes is pursuant to the applicable sponsor’s requirements, UT System Board of Regents’ policies and UTSA policies and procedures. Further, expenditures from federal grants and contract funding must be “allowed” and in compliance with OMB Circular A-21.

Light Refreshments

Non-alcoholic and edible items commonly served between meals, but not intended to substitute for meals, such as tea, coffee, soda, bottled water, doughnuts, cookies, fruit, or similar items. A buffet line, sandwich line, heavy hors d’oeuvres, or similar fare is not considered to be light refreshments.

Official Guest

A person who renders a service to UTSA, or to whom UTSA wishes to extend goodwill and who is present at a UTSA meeting, conference, or event at the invitation of a UTSA official authorized to host the activity. A guest may also include an employee from another work location, university or UT component institution. Spouses may be allowed if attendance serves a bona fide business reason.

Official Occasions

A term used by various UT System component institutions that refers to business-related hospitality expenditures provided to campus or community audiences — such as food and refreshments.

State Funds

Funds appropriated by the General Appropriations Act or the Texas Constitution held in Fund 21xx.




Date Description


Updated FMOG verbiage in section B, H, and I.


Updated DEFINE informaiton for transition to PeopleSoft.


Changed all "University Advancement" instances to "External Relations."


Included potential of the Dean to approve all Business Expense Forms (BEF) request forms.


Added 'Official fundraising activities for non-UTSA sponsored events' to the Allowable Expenditures list.


  • Added ticket purchases for athletic events as an allowable expense type for donors and fund raising events.

  • Clarified that expenditures for alcoholic beverages are disallowed when the Permission to Serve Alcoholic Beverages form is not submitted in advance of any on-campus event, and certain off-campus events.

  • Clarified that a Permission to Serve Alcoholic Beverages form is required in advance of an off-campus event only when the server is not licensed by the Texas Alcoholic Beverage Commission (TABC).




  • Departments with annual program budgets may provide a list of anticipated dates that cover an entire fiscal year when submitting a blanket authorization request for a student oriented special program or event.

  • Departments may list the potential vendors (including those individuals to be reimbursed) to the extent known when submitting a blanket authorization request for a student oriented special program or event.

  • Administrator approval may be obtained at the Director level when the expenditures are related to an official student program as long as the event total does not exceed $500.

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