Host Policy
To identify host expenditures by eligible classification, object code 25 has been created for all host account expenditures. Host object/sub-object codes can only be used with host accounts.
The following sub-object codes are to be used to identify expenses as indicated:
25 H1 Fundraising
25 H4 Student Life and Government
25 H5 Community Goodwill
25 H6 Employee Goodwill
25 H8 Table Purchase – Not Donor Paid
25 H9 Table Purchase – Donor Paid
25 HD Department Meetings
25 HG Grant Funded Hosting
H1 – Fundraising
Expenses associated with fund raising and maintaining relationships with potential or existing donors to UNLV. Event expenditures associated with existing and potential donors to UNLV for various fund raising and development activities such as athletic events, groundbreakings, etc. These expenditures include reasonable expenses for food, beverages, event tickets, hospitality suites, and small gifts (such as momentos).
H4 – Student Life and Government
Expenditures in this category include food and beverage purchases for CSUN or GPSA meetings and other like events.
The Student Life category is used for food, beverage and purchases for student life activities including, but not limited to, student banquets, appreciation dinners, award ceremonies, receptions, etc., when the hosted portion of these events is paid using campus accounts established for hosting. UNLV logo or LV logo giveaways (t-shirts, etc.) are marketing expenses and are not host expenses in accordance with Board policy.
H5 – Community Goodwill
Hosting of this nature is when a UNLV employee or department hosts a person(s) or group not employed at UNLV to discuss university business and/or promote the university in a positive manner with local businesses; members of local, state, national, and international governments; representatives of other non-UNLV groups (accrediting bodies, granting agencies, other universities, etc.); and approved unpaid guests.
These host expenditures should include food and beverage expenses and may include miscellaneous other expenditures, such as holiday cards, monthly local community meeting fees that include a meal; supplies for general reception areas (coffee, soft drinks, individually bottled water, disposable paper and plastic ware, etc.). These expenditures do not include marketing expenses such as giveaways (t-shirts, pens, pencils, mugs, water bottles, pins, etc.).
H6 – Employee Goodwill
Expenses related to employee recognition promoting goodwill such as flowers or for sympathy, illnesses and births; expressions of congratulations for significant achievements. Hosting expenses are not permitted for recruitment activities, employee professional development, or participant funded events.
H8 – Table Purchase – Not Donor Paid
Annual amount limited to $30,000 for entire UNLV institution. Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment. The approved form must accompany the Payment Voucher. NSHE procedure guidelines must be followed—see Manual, Chapter 5, Section 1.7. No table purchases will be allowed for events hosted by other NSHE institutions or for events hosted by registered political action committees.
H9 – Table Purchase – Donor Paid
Table purchases where a private donor or corporation provides a donation specifically for the institution's purchase of a table or directly pays for the table are not subject to the annual $30,000 limit. Completed "Request to Purchase Tables" form must be submitted to the President's office for approval prior to making a commitment. The approved form must accompany the Payment Voucher. Donor Paid Table purchases can be made for functions at or organized by other NSHE institutions.
HD – Department Meetings
Expenses associated with events where the only participants are institutional employees if:
a. It is a special event, such as a retreat, retirement or annual recognition or award ceremony, or
b. A business meeting or workshop, scheduled for a specific agenda 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. A copy of the meeting agenda must be included with any request for disbursement.
HG – Grant Funded Hosting
Host expenditures normally may not be charged to Grant accounts. However, OMB Circular A-21, paragraph J28 (Memberships, subscriptions and professional activity costs) Subparagraph C states that the costs of meals when the primary purpose is the dissemination of technical information, are allowable.
30 RC-Recruitment
In addition, we added the sub object code RC-Recruitment to object 30 which would apply to any internally incurred expenses related to recruitment expenses prepaid by the University or a University employee.
Resources
Board of Regents Handbook, Title 4, Chapter 10 (see Section 17)
http://system.nevada.edu/Board-of-R/Handbook/Title-4/T4-CH10.DOC_cvt.htm
NSHE Manual, Chapter 5 (see Section 1)
http://system.nevada.edu/Board-of-R/Procedures/P-Gchap5R.pdf
Host accounts are no longer allowable for Student( H2) & Candidate (H3) recruitment. With the elimination of these categories, please use the following expense sobj's.
Candidate & Student Recruitments are no longer considered hosting and must be code as follows:
30 CC Car Rental
30 CL Lodging
30 C3 Airfare
30 C4 Other (Meals)
In addition, we added the subobject code RC-Recruitment to object 30 which would apply to any internally incurred expenses related to recruitment expenses prepaid by the University or a University employee.
Host Category H7 Employee Development/Meetings is no longer a valid host account, see description in 25 HD
Participant Funded: UNLV/NSC/- PF
This category is used with non-Host accounts to pay invoices for food and beverage at classes, seminars, conferences, meetings, or other like event expenses when it can be clearly demonstrated that the registration fee that was paid for the event included those expenses.To use this category, the fact needs to be established that the fee paid by the participant for the event included food or beverage (e.g., a copy of the brochure, catalog page, etc.). This verification needs to be attached to the requisition or payment request.Agency funds (Fund 2776) will always use Sub-Object "PF" to pay invoices for hosted food and beverage. (However, this does not apply to the Thomas and Mack and Sam Boyd Stadium Fund 2776 accounts.)
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