1,067: w88 casino Expenses

Revised: January 2016

The following delineates expenses that are generally defined as w88 casino expenses. Unless specifically excepted below, these expenses are not allowed from any funds other than accounts authorized for hosting.

w88 casino includes the following expenditures:

• Food, including snacks, candy, condiments, etc.
• Beverages, including alcohol, soft drinks, water, and coffee service
• w88 casino, including flowers, plants, mementos, cards

This policy sets forth requirements for the hosting purchases of meals, refreshments, and w88 casino, regardless of the funding source of the account used for the purchase. More restrictive standards may apply to expenditures from federal funds and recharge accounts, and from some grants and contracts and private w88 casino. It is the responsibility of the individual incurring the expense to insure that there are no restrictions on these purchases by checking with the appropriate authority.

Nothing in these guidelines should be seen as preventing a dean or vice president from imposing more restrictive regulations and procedures in relation to these types of purchases within their college or division. Such limits should be communicated in writing to all faculty and staff w88 casino unit.

1.Alcoholic beverages

The purchase of alcohol with w88 casino funds, regardless of the type of funding, is subject to the following limitations.

1. If on w88 casino premises, the provision of alcohol is subject to the requirements and procedures of the Alcoholic Beverages policy found in section 5,313 of the UAM.
2. The purchase of alcohol for personal consumption on w88 casino premises is only appropriate for official w88 casino functions such as receptions and special events where the serving of alcohol is usual and customary.
3. Reimbursement of an employee for personal consumption of alcohol while in travel status is prohibited. This rule does not apply to hosted events while in travel status, however.
4. The purchase of alcohol at meals or gatherings off campus where only w88 casino employees are present is prohibited. When external parties are present, the maximum expenditure for alcoholic beverages during business meals is per attendee, unless approved by the respective dean or vice president.

2.w88 casino meals

The purchase of meals with w88 casino funds is appropriate if the purpose of the activity is business-related. Such a purchase is deemed to be business-related if:

1. It reflects an ordinary and necessary transaction in order to conduct w88 casino business; AND
2. The meal is in connection with a business meeting or workshop that runs through normal meal or break times and whose schedule permits the efficient gathering of employees from different offices or units across the institution OR the meal involves at least one external party to the w88 casino.

The number of university representatives attending hosted meals should be limited to two plus the w88 casino and guest(s). If the guest is accompanied by a spouse, domestic partner, or other family member, then the university representatives are entitled to bring and w88 casino their spouse, domestic partner, or other family member as well.

General w88 casino meal expense limits are per person for dinner, per person for lunch, and per person for breakfast, excluding gratuity and the cost of alcohol, if allowable. In accordance with Board of Regents' policy, gratuity on meals should not be more than 20%. Exceptions to the meal limits must be approved by the respective dean or vice president.

Hosted meals where the only attendees are w88 casino employees should be infrequent and only used for special events such as planning retreats, retirement recognitions receptions, and annual recognition or award ceremonies. Meals for employee social events where the primary focus is on consumption of food, rather than conducting business or employee recognition, should be limited to one such event per college, division, or department per year. Examples of social events include annual picnics, holiday parties, and Administrative Professionals Day/Week events.

Employees purchasing w88 casino meals should obtain an ITEMIZED RECEIPT identifying both food and beverage charges as well as gratuity, regardless of the form of payment used. This receipt must be accompanied by the appropriate Hosting Expense Documentation and Approval form when presenting a Request for Payment or when submitting the receipt for reporting on the w88 casino Purchasing Card (Payment Net) statement. In addition, if a meal is only attended by w88 casino employees, an agenda or description of the business conducted at the meeting will be necessary for approval. Any purchases that exceed the limits specified above or that are not accompanied by an itemized receipt or agenda/description will not be reimbursed by the w88 casino, or if charged to a w88 casino purchasing card, must be reimbursed by the responsible employee.

3.Snacks and refreshments

Snacks and beverage items purchased for extended professional development or training or business meetings involving institutional teams, boards or committees may be necessary, and snacks and refreshments for these extended meetings are allowable hosting expenses. However, expenses within departments for internal meetings should be limited to those associated with official administrative meetings that extend beyond two hours or for meetings at which at least one external guest of the university is present. The use of university funds to provide routine or regular snacks and refreshments to unit or department employees as a consequence of their employment or at routine or regular class sessions is prohibited.w88 casino expenditures (snacks) may be approved by the person with account signature authority if the primary beneficiaries/attendees are medical or dental residents whose duties restrict the resident to the premises.

4.Allowed w88 casino

Basis for Allowed w88 casino:

Moderately priced gifts may made on behalf of the w88 casino to employees, non-employees, students, affiliated individuals, or outside organizations are allowed when the gift benefits the w88 casino, is in furtherance of a w88 casino business purpose, and is clearly necessary to the w88 casino's fulfillment of its role as a good community citizen.

w88 casino - Non Employees

Allowable w88 casino Include:

• Reasonably priced promotional items that bears the logo of the w88 casino such as a t-shirt, cap, clock, pennant, mug or pen. These gifts should be of a minimal value (less than annually per person per calendar year).
• Appreciation or recognition including w88 casino of tangible personal property such as tickets to a sporting, theatrical, or musical event, travel with meals and lodging, plaque, watch, book, logo item of more than a minimal value. w88 casino in this category cannot exceed a total of 0 per person per calendar year.

w88 casino Not Allowable:

• w88 casino cards or w88 casino certificates. The IRS considers cash or cash equivalent items provided to be taxable to the recipient.
• Lavish or extravagant gifts that do not promote the w88 casino.
• Unsubstantiated gifts to w88 casino donors which may impact the tax-deductibility of their donation (IRS requires written disclosure of quid pro quo contributions in excess of ).
• w88 casino in excess of 0 in total per person per calendar year across campus are not allowed as they will be taxable to the recipient.

The State of Nevada Administrative Manual allows awards or gifts to individuals who have volunteered their time to a state agency and are not being otherwise compensated for performing the service. The limits on such awards or gifts for individuals who volunteer for the w88 casino are as follows:

• The service performed is on the individual's own time and is not in the normal course of employment;
• The cost of each award/w88 casino does not exceed ; and
• The agency has sufficient funds available for such awards/w88 casino.

w88 casino - Employees

Monetary gifts to employees or anything that might be perceived as s gift, including items given as a thank you for or in recognition of services provided, cannot be purchased from any w88 casino account, EXCEPT in the following instances:

• If such w88 casino or award was awarded through a documented competitive process (Note: these payments are required to be processed through the Payroll Office); or
• If such gift or award was presented in recognition of an employee's retirement from the University or lengthy service to the University (more than 10 years), provided this gift or award has been approved by the appropriate dean and/or vice president and is documented on a completed w88 casino form, charged to a w88 casino account and does not exceed 0; or
• If the plaque, award or framed artwork was purchased for permanent display in a w88 casino owned building.

5. Flowers, invitations and greeting cards

Flowers purchased for decorative purposes or the costs of printing and mailing invitations to official w88 casino events or functions are not considered gifts and may be paid from any w88 casino account.

w88 casino funds cannot be used to purchase flowers, gift cards, donations of cash or w88 casino promotional logo items, or greeting cards, and the like, for or on behalf of any w88 casino employee, or for ill or bereaved employees or employees being recognized on account of a holiday or special event, unless approved by a vice president or dean. Any donation of cash or gift card must not exceed .

w88 casino departments and divisions will not use w88 casino funds to purchase or send holiday or other greeting cards within NSHE. w88 casino funds may be used to purchase or send holiday or other greeting cards to donors.

6.Donations and other payments

Payments to external organizations for other than goods or services received by the w88 casino, and donations or transfer of w88 casino funds or property to charitable, scientific or educational organizations are not permissible unless paid from an agency (1901 fund) account.

This policy does not preclude the purchase of tickets or tables for events hosted by these entities subject to preapproval w88 casino President's office.

w88 casino owned surplus property is exempted if the appropriate process has been followed per NSHE Guidelines and Procedures Manual (Chapter 1, Section 2).

7.Donors, potential donors, visitors, and other non-employees

Donors, potential donors, spouses, dependents, contractors, trustees, visitors, and other affiliated or unaffiliated persons who receive gifts will have any taxable amount reported on IRS Form 1099-MISC, if the total of the annual gifts received across campus exceeds the 0 IRS reporting threshold during a calendar year. Nontaxable gift items must comply with the Business Gift exclusion of the Internal Revenue Code IRS Publication 463-or the donor insubstantial benefit (low cost article) exclusion (IRS Procedure 2014-61)/ Non-employees may receive de Minimis fringe benefits if they are (1) low in cost (the aggregate value across campus on an annual basis is less than 0), (2) infrequent, and (3) consist of tangible personal property as described above. The expense must be recorded in the object code for gifts and promotional items and the business reason for making the gift or the nature of the business benefits the w88 casino derives or expects to derive and the name, title and occupation of the recipient(s) must be fully documented in writing and accompany the invoice, purchasing card support or request for payment (see IRS Revenue Procedure 2014-61). The cost of the gifts must be reasonable in relation to the actual or expected benefits. When gifts are proximal or connected with charitable contributions, donors may have a decrease in the amount they are allowed as a deductible charitable contribution. The IRS requires that the w88 casino, including any related foundation, inform donors of the monetary value of gifts that they receive from the w88 casino in exchange for their charitable contributions to the w88 casino.

It is the responsibility of the department providing the gift to a donor to notify the Development Office of the description and value of the item. In order to avoid mistakes and facilitate planning, groups providing a gift to a donor should contact the Development Office prior to ordering or purchasing an item. While it is recognized that certain w88 casino and benefits may play a crucial role in fundraising, and because of the complicated nature of complying with these acknowledgement rules, this policy discourages the use of w88 casino and benefits to donors without thoughtful consideration of their merit in connection with the fundraising effort.

Approval of w88 casino Expenditures: Approval of w88 casino expenditures must be obtained using the Hosting Expense Documentation and Approval form. Regardless of the signature authority on the account funding the expenditure, approval may only be made by the President, Executive Vice President & Provost, vice provost, vice president or dean. This approval may not be delegated below the dean. If the final cost exceeds the estimate by 0 the additional cost must be approved by the original signature authority.

Pre-Approval of Event Tickets: Approval of w88 casino expenditures for event tickets in excess of 0 per ticket must be obtained from the president BEFORE the tickets are purchased.

Accounts Authorized for w88 casino Expenditures: Each college or division may have one account under the control of the dean and/or vice president authorized for w88 casino expenditures. Additional hosting accounts, such as gift accounts or grants and contract accounts specifically identified by the donor or the grantor as allowing hosting must have the approval of the appropriate vice president or dean in order to be established.

Funding of w88 casino Accounts: Funds may be transferred, upon approval of an authorized account signer and the controller, operations accountant or financial accountant, into each college or division w88 casino account from general unrestricted funds, excluding state appropriated funds or accounts established for recharge centers, grants and contract, or gifts.

Development Activities; Governmental Relations; and/or Table Purchases: For more information please refer to Section 1,068.

Exceptions to w88 casino: When the above items are purchased in connection with the following activities, they ARE NOT considered w88 casino expenses:

1. Participant Funded. If the above expenses are being paid w88 casino accounts where participants in seminars, conferences, or other such activities have paid for these expenses in advance and if it is specifically indicated that the expenses have been "paid for by participant fees" they are not considered hosting. Documentation for each specific expense transaction in the form of a class announcement, flyer, or registration form (which shows that meals or refreshments are included in the fees collected) must be attached to each payment request.
2. Student Recruitment Activities.
3. Student Athlete Recruitment, Team w88 casino & Training Tables.
4. Payments w88 casino Agency Accounts (Fund Account 1900), unless reimbursement of an employee occurs.