Business Entertainment and Hospitality Procedures

Examples include hospitality (e.g., meals, light refreshments, food items, catering, beverages, paper or plastic service ware and related costs, floral arrangements, etc.) or entertainment, if they comply with one or more of the business purposes below:

• Administrative/business meetings: Must be agenda-driven and held during a regular mealtime, with two or more employees.
• Donor cultivation, fundraising and alumni engagement: Events to generate goodwill or donations to UT San Antonio.
• Fee-supported functions: Professional development or continuing education where fees cover business entertainment/hospitality expenditures.
• Flowers: May be purchased and sent in the name of the UT San Antonio department or office for a memorial service or extended illness of an employee; an employee's spouse, sibling, child or parent; or a retiree. Flowers may be purchased for other occasions that serve a clear business purpose.
• Fundraising activities at external events: Allowed if for the benefit of UT San Antonio.
• Learned society or organization meetings: For intellectual exchange among the UT San Antonio community or public.
• Official guests: Regents, accrediting agencies, public officials or recruitment activities (with prior notice to the vice president for Advancement and Alumni Engagement; compliance with NCAA rules for athletes).
• On-the-job meals (only if nontaxable under IRS conditions): Allowed when required to remain onsite or attend virtual meetings during regular mealtimes. Departments must document business needs. Nontaxable examples provided by the IRS include:
  • Employee on emergency call during the meal period
  • Peak workload prevents leaving for a meal
  • No nearby food providers

  For on-campus employees, meals must be provided on business premises. For remote employees, meals may be provided through approved delivery platforms (e.g., DoorDash for Work, Uber for Business). Gift cards or personal vouchers are not permitted.

• Parking tied to UT San Antonio events: See the Parking and Mileage section for more information.
• Recognition of employee achievement: Examples include retirement, years of service, morale/team-building events, etc. Refer to the Employee Awards, Gifts and Prizes financial guideline for conditions/requirements that must be met.
• Spouse/partner meals of a UT San Antonio guest or host: This requires president approval.
• Student-oriented special programs and events: This is for student events, programs and organizations (e.g., commencement, orientation, student life activities). For recurring student programs, a blanket BEHR form may be used to reduce paperwork.
• Table sponsorship at external events (benefit, charity or community functions not sponsored by UT San Antonio): These are allowable if the primary purpose is related to UT San Antonio business. The limit on the total event cost per day per person does not apply to table sponsorships. Note: For individual seat purchases, additional approval is only required if the cost exceeds the total event cost per day per person limit.
• UT San Antonio-sponsored events: Conferences, seminars or workshops hosted by UT San Antonio for the institution’s employees, students or the public.

Restaurant sales tax is allowable. State sales tax on supplies or event materials will be paid only by exception. Departments should provide the Texas Sales and Use Tax Exemption Certificate whenever possible. See the Business Entertainment and Hospitality Expenditures financial guideline for disallowed expenditure types.

Only one BEHR form per event is required, covering the total estimated cost, even if multiple payments or payees are expected. Example: A reception for 50 attendees with an expected $1,500 vendor payment and $500 reimbursement must be submitted as one BEHR totaling $2,000 ($40 per attendee).

Departments must monitor expenditures to stay within the estimated amount preapproved in the BEHR. If actual costs exceed the estimate by more than 10%, an amended BEHR is required. Departments amend the original BEHR, adding a note/comment explaining the reason if needed, and route the amended BEHR through e-signature software.

Blanket BEHR forms improve efficiency for requesting recurring events or expenditures that are similar in nature and for the same or similar groups and size.

A blanket BEHR must include

• The period covered (e.g., fiscal year, quarter, month, etc.)
• Estimated total expenditures for the period covered
• Description of the type of recurring expense (e.g., recruiting meals, donor cultivation, student activities)

Preapproval using the Business Entertainment and Hospitality Request (BEHR) form is the required practice. Departments—including hosts and approvers—are responsible for BEHR preapproval and compliance.

If preapproval was not feasible (e.g., last-minute business meal), a BEHR must be submitted after the event with an explanation.

We recommend using e-signature tools such as DocuSign or Adobe. Once a BEHR is signed (certified), it must not be editable.

The Business Entertainment and Hospitality Expenditures financial guideline outlines the approvals required and the Responsibilities section of this page outlines the responsibilities of hosts, approvers, senior administrators and Disbursements and Travel Services (DTS).

Only one host and one approver are required, unless an additional approver is required as outlined below:

• Employee gift $100 or more—VP (vice president or vice provost), dean or president approval required
• Exception to policy and administrator approval is not at VP level
• Exception to policy and VP is also the event host
• Max per person limit exceeded and administrator approval is not at VP level
• Max per person limit exceeded and VP is also event host
• Total event cost exceeds $10,000 and VP is also the event host

Individuals—including VPs—cannot approve their own events/expenditures or exceptions; approval must come from a higher officer. For a VP or the president, approval must come from the functional area leader for Business Affairs. If a Non-PO Voucher is required, the functional area leader for Business Affairs must be added as an ad hoc approver in the workflow.

DTS does not monitor additional internal approvals (such as reviewer signatures) that a division may require.

The host does not necessarily need to be present at the event and does not have to be the person who makes the purchase.

A BEHR is not required for logoed promotional products of minimal value (e.g., pens, small giveaways at training programs, seminars or institutional functions). 

Gifts purchased for employees require processing with a BEHR (see the Employee Awards, Gifts and Prizes financial guideline).

If parking costs are the only expenses incurred, see the Parking and mileage section below.

Expenditure limits may only be exceeded with approval as outlined in the Business Entertainment and Hospitality Expenditures financial guideline.

The expenditure limits and allowances apply only to business entertainment/hospitality events and not the travel per diem rates. If UT San Antonio pays for business entertainment or hospitality during travel, travelers may not claim duplicating per diem reimbursements—see the Entertainment/hospitality during travel section.

Allowable funding sources

• Official Occasions Cost Centers authorized by the president
• Local institutional funds (Fund 31xx) for
  • Continuing education/professional development where fees cover hospitality
  • Broad student/community events (e.g., commencement, Parents’ Day, award ceremonies)
  • Facilities and Administrative (F&A) Cost Centers to encourage research
  • Differential tuition (only for student events)
• Unrestricted gift funds if expenditures support UT San Antonio’s mission or help secure additional gifts

Federal grant funds are only allowed if specifically documented in the grant budget and aligned with the scope of work.

To ensure accurate reporting, departments are responsible for coding expenditures correctly. Commonly used Account IDs include the following:

Note: Do not use 63004 Food for Education & Research for entertainment/hospitality. It is only for teaching, research or instructional demonstrations. A BEHR form is not required for this account.

See the Business Entertainment and Hospitality Expenditures financial guideline for alcohol restrictions.

Alcohol served at on-campus or university-hosted events must follow the process outlined in HOP 9.16 Use of Alcoholic Beverages, including a waiver request and approval. If applicable, the Texas Alcoholic Beverage Commission (TABC) letter resulting from the HOP-established waiver request and approval process must be submitted as supporting documentation with payment/reimbursement/IDT transactions.

Alcohol served at business meals held at TABC-licensed venues (i.e., restaurants) does not require submission through this HOP-established process.

A BEHR form is still required.

If UT San Antonio pays for a business entertainment or hospitality-related meal during travel, travelers must reduce their per diem reimbursement claim for that meal by the applicable U.S. General Services Administration (GSA) per diem rate, not by the actual meal cost. For example, if the GSA dinner allowance is $40 and UT San Antonio pays for a hospitality dinner costing $60 per person, the traveler’s per diem dinner amount must be reduced by $40.

Business entertainment and hospitality may be provided for official guests (e.g., regents, accreditors, university officials, public officials, prospective students/faculty) consistent with the Business Entertainment and Hospitality Expenditures financial guideline. The VP for Advancement and Alumni Engagement (VPAAE) must be notified in advance. For student-athlete recruitment, all meals must comply with NCAA guidelines.

Spouse/partner meals of a UT San Antonio guest or host are allowed only when the spouse/partner has a significant role in the event (e.g., protocol, ceremonial, donor engagement) and when the UT San Antonio president has provided prior written approval, per UTS 120 – Spousal Travel Policy.

Parking costs tied to a UT San Antonio business entertainment/hospitality event can be requested on a BEHR form.

Parking-only claims must be submitted through the Mileage/Parking Log, not a BEHR form.

Mileage for local travel to restaurants is not allowed. See Mileage Rate for Personal Vehicle Use in the Travel Reimbursement guideline for details.

Mileage for travel between UT San Antonio facilities is not allowed, unless specifically allowed in HOP 4.28 Assignments to UTSA Campuses and Associated Locations.

Meals for student athletes must comply with NCAA guidelines.

Fiduciary funds (Fund 9200), including those raised by student organizations, are not subject to the Business Entertainment and Hospitality Expenditures guideline.

Approved BEHR forms and supporting documentation must be submitted/fully routed in PeopleSoft within 30 days of the expense:

• BEHR forms and supporting documentation must be submitted electronically with the PeopleSoft transaction for all processes for which workflow has been enabled.
• Late submissions require justification and approval from the assistant VP for Supply Chain.
• Repeated late submissions may require vice president or vice provost (VP) approval.
• Incomplete forms or supporting documentation may result in documents being returned to the requester along with a description of missing items. Financial Affairs may forward any disputed expenditures to the appropriate approver or designee for resolution.

Submission methods

• IDT: Email BEHR and details to Accounting Services.
• One Card: Attach BEHR and all required documentation to a Non-PO Voucher in PeopleSoft.
• Expense Reimbursement: Attach BEHR and all required documentation to Expense Report in PeopleSoft.
• Purchase Order: Send BEHR and invoices to DTS.

Receipts

Itemized receipts are required for all expenses. Additionally

• Receipt dates must match BEHR event dates
• Restaurant/catering over $75: The detailed receipt must show date, location, number of attendees and itemized charges
• Alcohol: Refer to the Alcohol section for more information

Lost receipts

Submit a Declaration of Missing Evidence Form explaining the reason and attempts to obtain a duplicate:

• Complete only one form per event
• Repeated use without documentation may result in denial

Expenditures may be audited by Internal Audit and are subject to public information requests.

• Departments and hosts: Responsible for obtaining BEHR preapproval and ensuring compliance.
• Approvers and senior administrators: Responsible for ensuring that expenditures conform to this guideline and for providing oversight as appropriate.
• DTS: Reviews documentation, validates funding source and Account IDs, and processes payments/reimbursements.