ࡱ> |~{ Zbjbj 44hh]''''';;;8s4,;B4rBtBtBtBtBtBtByDGRtB'tB''BX''rBrBn>A:;? ^BB0B?mG`mG@AAmG'A"0tBtBNBmG :  POLICY AND PROCEDURE Procedure: HOST ACCOUNTS Policy No.: 4.3 Department: Administrative Services Contact: Controller Policy Hosting provides a benefit to the college through the establishment of good will, promotion of programs, or creation of opportunities for meetings in which the mission of the college may be advanced. All expenditures that are essential and part of a program, such as faculty and student recruitment activities, marketing, employee professional development, participant funded events, and food supplied for culinary programs are normal operating expenses and not a host expense. Procedure Uses. Host expenditures may be incurred for reasonable expenses for meals, beverages, flowers and small gifts (mementos) by or on behalf of employees or guests of the college in conduct of necessary business activities. Restrictions Host expenditures may not be charged to state accounts. Host expenditures may not be used to pay or reimburse expenses otherwise not allowed by state or college regulations. Per diem will not be reimbursed to an employee or a contractor for meals that have been otherwise paid as a host expense. Gratuities shall not exceed 20 percent of the cost of a meal. Any college registered lobbyist shall provide a copy of required State of Nevada expense reports to the chancellor and the board chair at the time they are submitted to the state. College t-shirts, polo shirts, or other logo only clothing may not be purchased from host accounts. Host expenses are payable only from the following sources: Grant, contract or gift accounts where the donor or sponsor specifically provides for host expenditures. Agency funded accounts. Student-government funded accounts. Unrestricted college (institutionally) funded accounts specifically established as host accounts approved by the president. College Only Participants. Host expenditures are warranted for business events and functions where personnel external to the college are necessarily in attendance. Where the only participants at a business event or function are college employees, host expenditures may be approved by the person with account-signature authority if: It is special event, such as a retreat, retirement or annual recognition or award ceremony, at which refreshments are customary. OR It is a business meeting or workshop that runs through normal meal or break times and whose schedule permits the convenient gathering of college employees. Documentation. Hosting expenditures should be documented in accordance with Internal Revenue Service guidelines for expense substantiation. This includes but is not limited to amount, date, time, place, business purpose, and business relationship of those attending the function. This is referred to as the who, what, when, where and why substantiation. In the case of large gatherings, identification of groups of people invited may be satisfactory. All receipts submitted for payment must be originals that clearly indicate the vendor and date. Signature Authority. Signature authority for host accounts may not be delegated below the level of vice-president, dean, or official who directly reports to the president. Host expenditures of the account administrator must be approved by their respective supervisor. Funding. The president must approve both the establishment of the institutionally funded host account and the spending limit of host expenditures. The president establishes the spending limit for each host account at the beginning of each fiscal year. The spending limit applies to all funds no matter the source of those funds. Any request for an increase in the hosting limit must be processed through the appropriate vice-president and approved by the president. Establishing an Institutionally Funded Host Account. The request for a new host account should clearly state the nature of expected hosting, funding source, the responsible dean or vice-president, and then be signed by the president. An Account Master File Input form should accompany the host account request, approved and signed by the president. Both the request and the account master shall be filed in the controllers office. Host expense reimbursement. The following are the requirements for reimbursement of host expenses from an approved account/source: Host expenses are submitted on the Host Expense Documentation and Approval form, attaching original receipts that clearly indicate the vendor and date. The names and business relationship of all participants or the group or groups involved, the business purpose of the expense, the date, time, place and amount are documented on the Host Expense Documentation and Approval form. Approval of requests for reimbursement or payment of host expenditures is required by the supervisor of the authorized host account designee. See NSHE Procedures and Guidelines Manual, Chapter 5, Sec 1 for further procedural information. Approved by PC: July 24, 2007 Contact the assistant to the president for any questions, corrections, or additions.     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