Entertainment Expenses (Non-Travel)

Entertainment expenses typically include planned events with students and donors with a valid business purpose. Entertainment expenses also include business meals when not traveling, as they are considered social in nature. Business meals, which include food and beverages served at meetings, typically include WashU employees and may include other invited guests. If incurred, alcoholic beverages must be separately identified and charged to Alcoholic Beverages (Non-Travel).

The university will reimburse employees for necessary and reasonable entertainment expenses based on actual expenses incurred. Senior Management relies heavily upon individual judgment at all levels of the organization in determining when expenses are necessary and reasonable.

Entertainment expense always require supporting documentation that includes:

  • Date and place of event – for reimbursements this is typically on the receipt.
  • Specific purpose of the event or reason for expenditure. Failure to document a valid business purpose could result in amounts paid being reported as income to the individuals attending the event.
  • Names and titles of people in attendance and their relationship to the university. For individuals from outside the university, this documentation should include occupation or other information relating to the person or persons entertained (e.g. donor), including name, title, or other designation, sufficient to establish a business relationship to the university. For large parties or receptions (12 or more attendees), the number of people in attendance, and the makeup of the group is acceptable.