Overview for MeetingEntertainment Exceptional Expenses

Simon SchusterPrincipal Business & Compliance AnalystSOM Dean’s Office Financial Affairs Unit

October 15th, 2017

UCSF School of MedicineDean's Office

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Meals and Entertainment

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Is My Meals & Entertainment EventExceptional?

Is your event Entertainment/Morale ORBusiness/Programmatic?

(See Chart 1)

Will personal guests beattending?

Business/Programmatic

Entertainment/Morale

Will you be exceedingthe non-exceptional pp

maximums?*(See Chart 3)

Does your meal exceed 200% of the non-

exceptional pp max.?(See Chart 3)

Add Simon Schuster as Finalapprover in MyExpense or

Adhoc approver1 in BB

Yes

NoNo

From here on, your eventis Exceptional

Yes

Contact Simon Schuster. Only the Chancellor can

approve your meal expense.

YesYour meal expense is not exceptional and does not

need Dean's Office approval

No

(See Chart 2)

No

Will you be exceeding the non-exceptional pp

maximums?*(See Chart 3)

Write justification answering why it was necessary or unavoidable to exceed the non-exceptional meal maximum

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Entertainment/ Morale: Events that are primarily social or recreational in support of the University’s mission

Business/ Programmatic: Events incurred in connection with meetings of employees to conduct official University business. At least one University employee or other individual representing the University must be present at any business meeting that includes non-University persons.

(not morale)

Chart1: Event Type/ Purpose

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Chart 2: GuestsPersonal Guest: Personal Guest(s) of the UCSFattendee

Business Guest: A non-UCSF employee whorenders a service to the University or to whom theUniversity wishes to extend goodwill

Business guests are allowed to attend any event,when there is an underlying business purpose in support of the University’s Mission.

Visiting guest lecturers and other business guests may bring their spouses to a dinner*.Other expense types for the spouse, such as travel or daily expenses, are not be allowed.

*Under this circumstance, UCSF spouses mayalso attend the dinner. Final approval required.

For farewell and retirement events, only the departing employee, retiree and host are allowed to bring personal guests. For graduations, personal guests only allowable for graduating residents and host.

If unallowable guests are to be invited to an event, pre-approval from the Dean’s Office is highly recommendedas personal guest costs may be declined. 5

Chart 2: GuestsSpouse or domestic partner of a University Guest or University Host

University of California – Policy BUS-79 – pg. 10, allowable expenses.

The cost of meals or light refreshments provided to the spouse or domestic partner, of aguest or the official host may be reimbursed, provided the expenditure serves a bona fideUniversity business purpose.

When a spouse or domestic partner attends a function, the individual’s presence is considered to serve a business purpose if he or she has a significant role in the proceedings or makes an important contribution to the success of the event. Official functions to which spouses or domestic partners are invited as a matter of protocol or tradition may be considered as bona fide business-related activities. Ceremonial functions, fundraising events, alumni gatherings, community, and recruiting events are examples of activities at which the presence of a spouse or domestic partner may contribute to the mission of the University.

The reimbursement request should include documentation (e.g., an event or meeting agenda, or a letter of invitation requesting that spouses or domestic partners attend the meeting or event) to show that the attendance of the spouse or domestic partner meets the above conditions.

If a spouse or domestic partner has no significant role in the proceedings or performs only incidental duties of a social or clerical nature, his or her attendance does not constitute abona fide business purpose. Such expenses are not reimbursable. 6

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*While allowable attendees are as listed, for the 4 event types asterisked, UCSF personal guests attending these events would be VERY unusual.

Chart 2: Guests

*For farewell, retirement and graduations, personal guests are only allowable for the departing employee, retiree, graduating residents and host.

Allowable Reasons For A Business Meal Allowable Attendees

Guest Lecturer Gratitude • Non-UCSF Business Guest & their personal guest

• UCSF Employees• UCSF Employee’s

Personal Guest (if the business guests bring a personal guest).

Interview – Spouses only allowable at final interviewProgrammatic events e.g. graduation, student program activities etc. *

Collaborator VisitsDonor Recognition/ CultivationEmployee Work Meetings *

Resident/ Faculty/ Staff working Retreats *

Team Building as part of the team building activity i.e. meal at bowling venue. (A separate meal from the activity would be considered morale)*.

Allowable Reasons For A Morale Related Meal or Event Allowable Attendees

Faculty/ Staff/ Resident Annual Picnic. • Non-UCSF Business Guest & their personal guest

• UCSF Employees• UCSF Employee’s

Personal Guest (if thebusiness guests bringa personal guest).

Welcome New EmployeeEmployee (Single Member) RecognitionAnnual Holiday EventFarewell/ Retirement Event (5+ years) *Dept. Achievement Celebration *Employee (Group) Appreciation *

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Chart 3: Meal Caps

• The reimbursement for a buffet reception cannot exceed the applicable meal rate associated with the type of buffet, i.e., breakfast, lunch, or dinner. Reimbursement for a brunch may be made using the lunch rate.

• The maximum per-person expenditures listed above include the cost of the food and beverages, labor, sales tax, delivery charges, and other service fees. If a reception before a meal includes beverages and hors d’oeuvres, the combined charges for the reception and the meal should be treated as a single event for purposes of calculating per person costs.

• The costs of room rental, room setup fees, media rental, and decorations, etc., are not included in the per-person costs unless those costs cannot be separated by the vendor.

Following are the per-person expenditure limits for meals established by UCOP policy, and corresponding limits for exceptional expenditures that apply to the School of Medicine, where it is necessary to exceed the limits established by University policy:

Meal Non-Exceptional Per Person Maximum Exceptional Per Person MaximumBreakfast $27 $54Lunch $47 $94Dinner $81 $162Light Refreshments $19 $38Brunch The lunch may be used to reimburse for brunch

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Exception to Meal Caps• CME courses are exempt from the per person meal caps and

do not require exceptional approvalb. Programmatic ActivitiesThe University may provide students or others with meals or light refreshments furnished in support of the University’s educational programs, such as:

Continuing educational programs, such as medical or dental education programs, Executive MBA and similar self-supporting programs; 2

2 Meals and light refreshments provided to students and funded by self-supporting educational programs are exempt from the per-person maximum rates.

• However, faculty meals with guest lecturer(s), when over the meal caps still require exceptional approval

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Unallowed Expenditures• Entertainment expenses that are lavish or extravagant under the

circumstances

• Entertainment/ F&B expenses for employee birthdays, weddings,baby showers, anniversaries, or farewell gatherings(excluding celebrations for retirement or for employees separatingfrom University employment with at least 5 years of service);

Expenditures that are not permitted under the terms governingrestricted funds. i.e alcohol on federal funds

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Other Meals and Entertainment Expenses to Consider

• Frequency of Meals & Light Refreshments

• Frequency limits are governed by IRS codes

• Meals – no more than once a month or 12/year per group

• Light refreshments – no more than 2/month per group

• Since certain meals do not require exceptional approval, trackingfrequency limits are the responsibility of the departments’

Departments should also consider safety aspects when alcohol is served.

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Other Meals and Entertainment Expenses to Consider

AlcoholReasonable expenditure is about 30% alcohol & 70% food.

1. Departments should consider safety aspects when alcohol is served.2. If you have a cash bar, use tickets. Low cost alcohol can encourage heavy drinking.3. Provide a range of low-alcohol and alcohol-free drinks to your guests.4. Provide a variety of food items for your guests. The consumption of food slows down the absorption of alcohol. But limit salty foods, as they increase thirst.5. Close your bar well before the scheduled end of the event.6. Station the bar in a spot where people aren't continually passing it.7. Serve drinks to guests rather than offering a self-serve bar.8. Ensure only authorized persons have access to the bar area or where drinks are being served.9. Don't have servers circulate around the reception area refilling attendee's glasses.10. Don't raffle alcohol or hold contests that involve buying, drinking or winning alcoholic drinks.11. Create rules for handling intoxicated guests in advance including having a "designated driver".

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ATG

In December 2015, Supply Chain Management (SCM) and the Controller's Office began requiring ALL on-campus catering orders, both takeout and delivery, be placed through the America To Go (ATG) Punch-out in BearBuy.

As part of this effort, payments for all on-campus catering orders must also be processed through ATG beginning April 7, 2016. The Meeting & Entertainment Payment Request Form will no longer be used to pay caterers for on-campus events.

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Amount based POs, P-Cards or personal credit cards may be used for on-campus catering events only under the following special circumstances:

• High-end events that require the use of well trusted catering companies that are currently not listed as vendors in ATG (i.e. major donor events, leadership retreats)Vendor quote through ATG found to be more costly than the same order from the same vendor’s website (i.e. due to various fees listed in ATG)No vendors found in ATG that would cater for a certain time of the day (i.e. early morning grand rounds)No vendors found in ATG that would cater for small size eventsbelow any ATG vendor’s minimum purchase dollar amounts Events in which departments choose to purchase food from grocery type stores that would be way more cost effective than going through ATG (i.e. Safeway, Costco etc.)

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Exemptions for not using ATG

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Process for using a non-ATG vendor for an event on-campus• Contact Supply Chain Managment to see if there are other

options than ATG. Often, ATG can rectify a price mismatch with the vendor within 48hrs, add a new vendor to ATG or can suggest another approach.

• If no other option but to use a non-ATG vendor, the requester should note the reason why, either separately or in the notes, attach supporting documents e.g. a screen shot of the vendor’s website and ATG's if a price mismatch.

• If the event is exceptional (morale event or per-person cost is inexcess of the non-exceptional limit etc.) the requester should followthe usual process.

• Using a non-ATG vendor for an on-campus event does NOT make the expense exceptional by itself.

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For assistance with using the ATG Punch-out in BearBuy, contact

UCSF IT Service Desk at (415) 514-4100 (Option 2) or appsupport@ucsf.edu.

If you have caterer suggestions, please send your list to bearbuy@ucsf.edu.

For more information, please visit the SCM ATG web page, which includes:• An overview of the program and how to get started• Videos, presentations, FAQs and quick reference guides

ATG Resources

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Ways To ProcurePurchasing Method Scenario

1. America To Go (Best Practice) All On-Campus Events

1. Amount Based PO 2.P-card3.Personal Credit Card (Discouraged)

On-Campus Event With No Viable ATG Option i.e.•No Vendor Available For Time Of Delivery • Due to small event size a and ATG Vendor’s Dollar Minimum on order etc.• Grocery Store Purchase For On Campus Event • An event requiring highly specialized catering.

1.Facility Rental Form(For deposit payments also)

Off Campus Event• Venue Fee (can include F&B from same vendor)

1.Meeting & Entertainment_ Payment Request Form (M&E PRForm2.Amount Based PO if paying a deposit 3.P-card4.Personal Credit Card (Discouraged)

) Off Campus Event Under $5,000.00• No Venue Fee Just F&B/ Catering

1. Amount Based PO (If vendor requires a contract)

2. M&E PR Form (If vendor doesn’t requires contract)

Off Campus Event in excess of $5,000.00 for F&B -no venue fee

1. Amount Based PO (If vendor requires a contract)

2.M&E PR Form (If vendor doesn’t requires contract)

Off or on Campus, non-F&B entertainment vendors onlye.g. a DJ, for full or deposit payments < > $5,000.00

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Non-F&B Entertainment Expenses & ActivitiesRather than a venue or an entertainment type being excluded, a suggesteddollar value is $100.00 per person. This is to be mindful of the policy statement:- “Entertainment expenses that are lavish or extravagant underthe circumstances are unallowed expenditures”.

Non-Food & Beverage entertainment examples:• the cost of bowling,• tickets to AT&T,• Kayaking,• AV, venue hire, labor,• Taxi/ valet parking etc.

Requested by UCSF Risk Management, an ‘Individual required activitywaiver’ form must be signed for some activities. e.g. sports, wine tastingactivities. 18

Justifications

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MyExpense Update

On all expense lines that can be exceptional, there is a new checkbox asking you toindicate if that particular expense line is exceptional.

If you check the box, a comment is required stating WHY it is exceptional.

E.g.the expense is exceptional because it relates to a morale event, over the perperson limit, non-coach seating, personal guests attended etc. Please check ALLthe expense lines that are exceptional or relate to an exceptional event.

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Justifications• When exceeding the maximum per person meal cap, the

requester needs to supply a justification answering the question "why was it neccessary or unavoidable to exceed the non-exceptional per person meal maximum."

• Please note: the more you exceed past the non-exceptionalper person limit, the more concise the justification has to be. Supporting documentation may need to be included to support said justification.

• Always provide the background of why the event occurred clarifying accronyms or industry jargon.

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Examples:• Insufficient: The guest lecturer was really important and was taken to dinner

to a restaurant the Chief really likes. As the restaurant was upscale it was expensive.

• Sufficient: The guest lecturer was taken to dinner to express the departments gratitude. This particular restaurant was chosen for its proximity to the deptartment and lodgings of the guest and to show the department's level of appreciation. The lecturer normally charges a much higher honararium fee than the department actually paid and in the hope the lecturer would agree to another visit and possible collaboration, this too was taken into consideration. Lastly, San Francisco is recognized as having a higher than average cost of living than most US cities with this restaurant in addition being located in a very business and touristic centric area….

Justifications

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Supporting Documentations• Entertainment

• Itemized receipt (missing receipt form if no itemized receipt)• Guest list• Visiting Professor: seminar poster• Spouses/family: invitation• Contract• Faculty search number for interviews• Missing receipt form for single item expenses over $75

• Travel• Attach the meeting or conference agenda• Limousine: justification or imputed taxi cost• Declaration of incurred expenses by guest traveler• Lodging invoice

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Example JustificationsThe location of the restaurant was same as/ within walking distance of the conference.

Only restaurant that couldaccommodate this larger than usual group close to the conference/ campus site.

Due to invited guests unavoidablynot attending pp cost rose to contractual obligation withrestaurant. Attach supportingdocuments….

Notable donor taken to dinner to show appreciation of large gift.Give basic details of gift….

Restaurant on UCSF SOMRecommended Restaurant list. Dueto higher than average cost ofliving/ taxes etc. in SF.

Other Dept. specific reasons and supporting documents for overage

To show UCSF’s appreciation toattendees for their commitment(volunteers/ collaborators) to the dept. and encourage them to continue.

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Other Approvals Processes

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Other Approval Processes:Payment mechanisms outside MyExpense and BearBuy

Exceptional approval through Email and upload to:• BearBuy – If the requester did not add Simon Schuster and Denise

Lau as adhoc approvers 1&2 respectively, a supplemental formmust be completed and emailed to Simon Schuster.

• America To Go – Same as above.

Exceptional approval through Email and retained indepartment SAS115 files:

• Connexxus

• Catering Re-Charge Program, managed by CLS

• P-Card using the P-card approval form.

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Gifts, Donations &Contributions

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• Employee gifts above the limits described below will create taxable incomefor the recipient.An employee is anyone with a UCSF employee number. This includesresidents and fellows.

• Such awards are intended to be occasional, and an employee should notreceive more than three such awards in a calendar year.

• Departments can determine the necessity for a sympathy gifts.

Gifts Presented to Employees -UCOP Policy G-41

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Award or Gift Type Per-Person Limit

Employee Recognition (including Spot Awards) $75

Employee Recognition: One-month parking permit $245

Employee Recognition: One-month transit pass $245

Length of Service – Must have 5 years plus $400

Retirement – Must be 5 years plus $400

Sympathy Gift – Tangible Personal Property $75

Sympathy Gift – Cash Contributions $200

Prizes and Other Gifts2

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Gifts Presented to Non-Employees- UCOP Policy G-42

• A non-employee is anyone without a UCSF employee number. This includes students. Residents and fellows are not considered as students.

• Non-employee gifts above the limits described below will createtaxable income for the individual receiving the gift. Over the limit gifts require exceptional expense approval and should be avoided.

• Non-employee gifts are not allowed on State or Federal funds.Type of Gift: Promotional

ItemAppreciation, Recognition or Incentive

Sympathy

Examples: A T-shirt, cap, mug, pennant or pen that bears the logo of the University or UCSF.

Tickets to a sporting, theatrical or musical event; a memento such as a plaque, watch or logo item of more than minimal value or book; a non- negotiable gift certificate.

Flowers, candy or a book presented as an expression of sympathy, in the event of the death or major illness of an individual, or a member of the individual’s family or household.

Expenditure Limit:

$75 per individual $600 per individual $200 per individual

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• While you may have seen gifts given at farewell events do not mistake them for farewell gifts as farewell gifts are not allowed under any circumstance.

• Gift expenses for employee birthdays, weddings, baby showers,or anniversaries.

Gift expenditures that are not permitted under the terms governing restricted funds. i.e alcohol on federal funds

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Unallowed Gift Expenditures

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Allowed Gift Expenditures

“Retirement”, “Sympathy” gifts, “length of service” awards are allowable

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Travel

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Changes to UC TravelRegulations (Policy G-28)Effective October 15, 2017

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Expense Reports SubmittedAfter 45 Days

About this practice:

Expense reports should be submitted and approved no later than 45 days after the completion of a trip or event. If an expense report for travel and other expenses is submitted and approved after 45 days, the expense report will be reimbursed but payment may be reported to the IRS as taxable income to the individual being reimbursed.

Why has this practice been implemented?

This 45 day practice has been established in order to conform to IRS rules. Outside tax counsel has recommended this action in order to better protect travelers/individuals from having their reimbursements reported as taxable income to the IRS and the University from paying penalties for not reporting these late reimbursements to the IRS.

What is the risk if we don’t report “expense reports” over 45 days as taxable income?

We run the risk of our expense reporting plan being disqualified if we do not report “expense reports” submitted 45 days after the completion of the trip or event as the individual’s taxable income to the IRS. Should our expense reporting plan be disqualified, the IRS will require all our expense reimbursements to be reported as taxable income of the travelers/ individuals being reimbursed regardless of the submission timeframe. 34

As you plan travel beyond October 15,please keep these new limits in mind:

1. Meals and Incidental Expenses (allowance for when a traveler eats alone).

New daily limit of $62 per person.

·No exceptions for costs exceeding the $62 limit can be approved or paid.

·Reminder – daily meals and incidental expenses shall be based on the actual amounts incurred. The M&IE limit of $62 per day shall not be treated as a per diem, and expenses should be limited to actual reasonable costs. Travelers should be required to submit meal receipts if it appears that they are treating the limit as a per diem by routinely claiming the full M&IE amount.

This is the daily limit for meals eaten alone, not the business meeting and entertainment per person limits i.e. $27 per person for breakfast, $47 for lunch, $81for dinner and $19 for light refreshments.

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2. Lodging Expenses – new cap of $275 nightly room rate.

• New cap of $275 nightly room rate excluding taxes for travel assignments of less than 30 days within the Continental United States.

• Unless there are documented extenuating circumstances, the traveler will be reimbursed for actual costs up to the $275 policy limit.

What does this mean?

If:

1. The traveler provides written justification along with additional documentation such as price comparisons within the proximity of the meeting location that supports the higher lodging rate,

2. The price comparison is performed at the time of booking (it is recommended that travelers use the address of their event or conference and search for hotels within a 2-5 mile radius).

The traveler does not need to send the higher room rate reimbursement request tothe Dean’s Office for exceptional approval. 36

Travelers attending a conference where the prearranged conference lodging rate exceeds the $275 per night cap.

• The traveler may stay at the conference hotel,

• The traveler or delegate should add a comment to the expense report explaining the conference was held at the hotel and recommended by the conference. In addition, the traveler or delegate shall provide a screenshot or other documentation showing the recommended conference hotels.

Lodging booked prior to October 15, 2017 where the lodging stay takes place after October 15, 2017

• The traveler or delegate should add a detailed comment to the expense report explaining why the $275 limit is being exceeded and why they are unable to book at another hotel which does not exceed the cap, along with any supporting documentation justifying the spend over this cap.

In addition, similar situations do not require SOM Dean’s Office exceptional approval:

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When does a hotel reimbursement need to go to The Dean’s Office for exceptionalapproval?

When the room rate is in excess of $275 per night and:

1. The comparison room rate dates are not the same as the actual dates stayed,2. Price comparison room does not match the room type stayed in,3. No justification or other non-financial reason for exceeding $275 per night,4. Paying for another traveler’s hotel stay,5. Personal guest(s) accompanying the traveler.

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Highlights Of Other Key Travel Policy Changes:

Reimbursement Standards - Expenses paid by a third party• New policy allows for temporary University funding of travel expenses that

will be paid by a third party.

Other Ancillary Charges• Exceptional approval no longer needed for reimbursement of extra airline

charges such as carry-on baggage fees, early check-in or priority boarding,higher cost Economy Plus or Extra Comfort, etc.

Other Forms of Transportation – Motorcycles• Motorcycle use only allowed and reimbursable by the University police

department and in foreign locations (where cars are not available).

Can you hear it ring?It makes you want to sing!

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Business & First-Class Travel• An itinerary involves overnight travel without an opportunity for normal rest

before the commencement of working hours.

Other factors such as jet lag, time differences, prior working hrs. etc. can be considered.

• Business class is necessary to reasonably accommodate a disability or medical need of a traveler. (Attach copy of medical provider’s note in expense report, valid within a year of travel.)

In addition, when the flyer is taller than 6’3”, business class travel will be allowed without a medical note.

First Class. When booking non-coach seating, first class may only be purchased when it is the only additional class offered above economy.

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• When attending a conference more than 40 miles away, over night stay 24hrs before the start date of the conference is allowed. In addition, overnight stay on the last day is also allowed with justification. Exceptional expense approval not required.

• Extra days other than above require exceptional expense approval and justification.

Conference Dates

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• Actual travel expenses may be reimbursed for spouses/ families whoaccompany candidates for faculty or high-level administrative positions onfinal interviews.

• Travel expenses with spouses/families on final interviews is an exceptionalexpense that require exceptional approval.

• Spousal travel expenses may not be charged to state funds.

For Interviewees (spouses only allowed on final interviews) actual transportation expenses shall not exceed one round-trip coach airfare between the prospective employee's current residence and the interview location for each round of interviews. Subsistence and non-personal miscellaneous expenses also may be reimbursed.

Final Interviews

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• Airbnb, while not recommended, is allowed to beused and costs will be reimbursed without pre-approval.

NOTE: Watch this space as UCOP and the city arein separate discussions on the future of Airbnbexpenses.

Lodging with

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Accounting

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The Account chartfield denotes the nature or type of the transaction. The Account number is a required field on all transactions.

Examples are:

Accounts

Code Use

57200 Business meetings excluding alcohol57250 Social activities/entertainment/alcohol54101 Rental of equipment57150 Travel business airfare57252 Travel business non-airfare

57804 Parking/transport-other expenses57253 Travel fund raising, lobby, alumni57851 Employee recognition/ award/ bearhugs57843 Donations/contributions

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Function CodeCode Description Valid Use

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Non-Clinical Instruction

Clinical Instruction

Instruction, Teaching and Training• CME• Resident/fellow activities• Student activities• Graduation expenses• Lecturer dinners

43 Academic Support Administrative Support• Department staff appreciation events• Department holiday celebrations

44 Organized & Sponsored Research

Extramural research contracts and grants activities

45 Faculty (Research) Support

Department Research Support• Research faculty business meals & entertainment and

travel expenses• Lab meeting expenses• Lab team building events

46 Clinical Operations (Patient Care)

Clinical Activities• Clinical faculty business meals & entertainment and travel

expenses• Clinical staff meeting expenses• Clinical staff appreciation events 46

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Account Code Field is Mandatory in BearBuy

Enter an appropriate account codeAccount Items Account Items

51501 Rental of space or facility 57055 Courier services

52301 Office Supplies 57200 M&E excludes alcohol

52304 Computer accessories/supplies 57201 Memberships and subscriptions

52305 Software less than $5K 57250 M&E includes alcohol

52307 Books 57301 Printing-forms, stationary, etc

52315 Furniture 57302 Printing-publications

52312 Supplies & Materials-Other 57451 Training materials

54101 Equipment Rent-Non-Computer 57815 Miscellaneous Fees

55101 Consultants 57825 Conference Registrations

57025 Telephone, cell phone, and pagers 57851 Service awards and/or retirement gifts

57051 Postage 57901 Recruitment ads and searches

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Best Practices

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Best PracticesFor Preparers and Department Approvers

General• Identify:

• what is an exceptional expense and route accordingly• allowable vs. unallowable expenses• funding restrictions• Correct function code, project, & account

Utilize Comments Section and attach supporting documentation

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For Preparers and Department Approvers

• Entertainment• Utilize Dean’s Office list of recommended restaurants (developed

by Stephanie Belger)• Determine if Personal Guests are allowed• If entertainment expenses exceed meal caps, or if a Personal Guest

is present, include justification as to business necessity• If a multi-day event/gala, create summary by meals/day• Include Faculty search number• Alcohol expense considerations : funding restrictions e.g.,

fed/state/city• Itemized receipts*

* both Controller’s Office and Internal Audit

Best Practices

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For Preparers and Department Approvers

• MyExpense• Select appropriate expense types available on the report

page AND within the line item• If adding a pdf guest list, add number of attendees in

notes• Include the faculty search number if related to interview• If exceptional approval is warranted, the expense should

be routed to exceptional approver first before submitting to back office

• Describe event expenses fully. Do not assume Control Point would know x, y, z.

Best Practices

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Best PracticesFor Preparers and Department Approvers

• Controller’s Office perspective• Wet/ink signatures vs. e-/digital• Signature Authorization & Updated Signature Cards

• Internal Audit’s perspective• Meaningful description of business purpose• Detailed (itemized) receipts especially for meals/

entertainment

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Review Allowability

• Meals or light refreshments provided in the course of a business meeting:• Must be a necessary and integral part• Not a matter of personal convenience• Examples: scheduled luncheon speaker, participants work through

lunch period, disruptive to take meal break away from meetinglocation, etc.

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References

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Exceptional Expense PoliciesUCOP UCSF

BUS-79 (Business Meetings, Entertainment, Other Occasions)

G-28 (Travel)

G-41 (Employee Non-Cash Awards & Gifts)

G-42 (Gifts presented to Non-Employees on Behalf of the University)

300-25 (Entertainment and Meeting Expense)300-37 (General Travel)300-38 (Travel Reimbursement and Per Diems)

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SOMExceptional

Expense Cheat Sheets

Contacts

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ContactsSOM Contacts:

• Simon Schuster: Schusters@medsch.ucsf.eduor (415) 502-0760

• Denise Lau: Laud@medsch.ucsf.eduor (415) 514-3002

Accounts Payable Contacts:• CO AP Customer Center: APCustomerCenter@ucsf.edu

or (415) 476-2126• Alexandra Jalali: Alexandra.Jalali@ucsf.edu

or (415) 476-8461

• Helen Szeto: Helen.Szeto@ucsf.eduor (415) 476-3656

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