Procedure Prior Verbal Authorization Requests for Payment or Reimbursement of Entertainment Expenditures Form:  Business Entertainment Expenditures Documentation Form Instructions Adobe PDF Form   (Fill out the form on-line and print for signature, OR print a blank form and fill out by hand or typewriter.)

A.   Procedure

The following procedures are designed to conform to Internal Revenue Service regulations that require the employee to prove that his/her expenditures constitute ordinary and necessary business expenses. By following the below procedures, university employees are excused by the Internal Revenue Service from further substantiation of entertainment expenses.

Follow these procedures for all business entertainment expenditures to be paid by the university, regardless of whether the payee is an individual or a vendor.

1.      Prior Verbal Authorization

Prior to incurring any entertainment expenditures, the employee planning to incur business entertainment expenses will need to obtain verbal authorization from the respective dean, vice chancellor, or the chancellor.

2.      Requests for Payment or Reimbursement of Entertainment Expenditures

a.      Business Entertainment Expenditures Documentation form

Complete form and obtain written signature approval of the dean, respective vice chancellor, or chancellor.


b.      Check Request




• Prepare a Check Request in accordance with Procedure 05.105.
• In addition, ensure that:
• Entertainment expenditures are being paid from an allowable six-digit university fund and that the business entertainment account (953962) is specified.
• The total amount indicated on the Check Request equals the attached original receipts, etc. and the expenses indicated on the Business Entertainment Expenditures Documentation form.




• Obtain approval signature of the budget authority.


c.      Supporting Receipts, etc.



• Attach original receipts, invoices, cash register tickets, or charge card slips to equal the total amount of the expenditure.



• Unless included on a receipt, itemize tips on a separate sheet (showing date, payee, and amount). Ensure that tips are customary and reasonable based on other expenses incurred.


Attach the Business Entertainment Expenditures Documentation form and receipts, etc. behind the original of the Check Request and forward to Accounts Payable within 30 days after the expense is incurred.

For questions about submittal of requests or if you are unsure whether the request meets university requirements, contact Director of Accounting.


3.      Incorrect Submission of Requests.

Accounts Payable will return for correction all requests that are not properly prepared, approved, or documented.



 

Instructions for Preparation of Forms	Effective: May 1, 2006
Name of Form: Business Entertainment Expenditures Documentation	Supersedes: February 13, 2001

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A.      Where to Obtain Forms.

  The Business Entertainment Expenditures Documentation form is available on the Web through the Administrative Forms Directory.  The form can also be accessed directly at the following address:

http://www.uncw.edu/sp/admforms/FormsPDF/acg240.pdf

B.     Instructions.

All items on the form are self-explanatory; therefore, no additional instructions are given. If you have questions about the completion of this form or whether the request meets university requirements, contact the comptroller.


C.    Where to Send Completed Forms.

Attach the completed Business Entertainment Expenditures Documentation form directly behind the original of the Check Request and forward to Accounts Payable within 30 days after incurring the expense. (Behind these two documents, attach supporting receipts, invoices, cash register tickets, or charge card slips to equal the total amount of the expenditures.)

Retain a copy of the Business Entertainment Expenditures Documentation form for departmental records.