Entertainment

Department heads (as defined by each control unit) are delegated the authority to approve entertainment expenditures or reimbursements which are directly related to actively conducting official UC Berkeley business. Entertainment expenses must be consistent with University policy and funded from sources within their area of responsibility. This authority may be redelegated.

Department heads cannot approve entertainment expenses if they attended the function or acted as the host. Approval under these circumstances must come from the department head's supervisor.

The Chancellor has the authority to approve exceptions to entertainment policy and may delegate this authority to a limited number of high-level individuals. These high-level individuals, however, cannot redelegate this authority.

The Disbursements Office is responsible for reviewing and processing entertainment reimbursements in accordance with standard University policy and procedures.

Departments/units are responsible for ensuring that documentation of entertainment expenses claimed for reimbursement is adequate, rates applied are correct, and expenditures comply with requirements of the given funding source and University guidelines.

Entertainment funded under sponsored projects or extramural grants must conform to the limitations prescribed by the sponsoring agency or extramural organization. When the entertainment regulations of a sponsoring agency or extramural organization differ from University policies, the more restrictive regulations shall apply.

Personal entertainment, and entertainment under the sponsorship of a non- University entity, cannot be charged to, or be temporarily funded by, the University.

Entertainment expenses will be considered taxable income to an employee if the entertainment activity is not directly related to the employee's job, the expense is lavish or extravagant, the official host (or another employee) is not present when the activity takes place, or if the expense is not substantiated with supporting documentation. In addition, business meals with faculty, staff, or other colleagues that are frequent (i.e., that occur on a regular or routine basis) and reciprocal are considered taxable income.