Entertainment Expense


To provide guidance regarding payments to vendors or reimbursement to employees for entertainment related expenditures.


The policy regarding departmental expenditures or reimbursement of expenses for entertainment meals or refreshments will be permitted only when such expenditures are of demonstrable benefit to the University.

The expenditures must be made in a prudent manner and must serve to assist in carrying out the University's educational function.

Entertainment expenditures include the cost of business meals, purchase of food, and or refreshments for University sponsored events and the cost of tickets for entertainment events. If an official entertainment expense for meals is incurred during an official business trip then the related meal reimbursement should be deducted from the individual's per diem allowance.

Entertainment expenditures are considered appropriate under the following circumstances:

  • Recognition or promotion of academic/athletic achievement, scholarship and/or service
  • Promotion or communication of intellectual ideas and/or exchange of administrative and operational information on University programs or activities
  • Support of University sponsored student events and activities
  • Recruitment of students, faculty, staff
  • Assistance to the Regents, accrediting agencies, officials from other universities, etc.
  • Support of a program of continuing education


Reimbursement for official entertainment expenses may be claimed by submitting a local funds voucher (non-Purchase Order) along with a properly completedĀ Entertainment Expense Form.

The properly completed form, together with all related itemized original receipts should be forwarded to the Accounts Payable Office for processing.

Official entertainment expenses as discussed above may be financed from discretionary funds and the following sources, subject to the limitations listed below:

  • General Funds (14 and 18 Cost Centers) may be used to pay for meal expenses related to official University travel and included in per diem rate. They may not be used for any other purchase of food or refreshment
  • Student Fees may not be used for entertainment expenditures
  • Contract and Grant funds generally may not be used for entertainment, food, or refreshments. Certain contracts or grants may allow for such expenditures, however advance approval is required from the Office of Research and Sponsored Projects to ensure the expense is allowable
  • Plant Funds (Capital Projects) do not allow entertainment expense charges
  • Entertainment expenses may be reimbursed from auxiliary funds (29 cost centers, excluding those funded from student service fee allocations), designated funds (19 cost centers, excluding those funded from student fees), agency funds (41 cost centers), and unrestricted gifts (30 cost centers).
  • Restricted gift funds may not be used for entertainment purposes

Expenditures for alcoholic beverages are subject to the guidelines and reimbursement procedures listed above. Additionally, advance approval from the President or his/her designee is required for the service of alcoholic beverages at any University sponsored event, on or off campus.


This policy applies to all University employees seeking reimbursement for related business entertainment expenses and any vendor providing such a service to the University.

Responsible Party

Office of the VPBA / Comptroller

Last Updated: July 6, 2016

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  • The University of Texas at El Paso.
  • 500 West University Avenue,
  • El Paso, Texas 79968
  • (915) 747-5000