7-2.2.1.2 Use of State Funds for Entertainment, Public Relations, University
Promotion and Recruitment
1. Whenever an expenditure of university funds is made as a gift or gratuity, it is an
improper expenditure.
2. Generally, state and local funds shall not be used for entertainment, promotional
activities, meals or light refreshments.
3. A CWU employee cannot host a prospective employee and expect the university to
reimburse him or her from state funds. However, “necessary travel expenses” of
prospective employees being considered for “academic positions above the rank of
instructor or professional or administrative employees in supervisory positions” may
be paid from state funds, as an inducement to such applicants to travel to a place to
be interviewed. Even then, such travel expenses can be paid only at the rates
prescribed by OFM for state employees.
4. A CWU employee cannot invite a professional organization, industrial concern,
band, superintendent, etc., here and expect the university to pay for any part of the
expenses. However, expenditure of public funds for meals and/or lodging is proper
when the expenditures are part of contracted compensation provided for in a
contract between the university and the individual. In this case, expenses for meals
or lodging are not regarded as a gratuity or gift. Normally, the “contract” provides
only per diem according to university and state regulations.
5. The university cannot pay for meals and/or lodging expenses for employees of other
state agencies who are being reimbursed for per diem and travel expenses by their
respective agencies.
6. Subject to programmatic and fund approval by the principal budget administrator
(PBA), payment for light refreshments during university-sponsored meetings,
projects, or formal training sessions may be authorized subject to the following
conditions:
a. The purpose of the meeting is to conduct CWU business or to provide
formal training that benefits CWU.
b. Light refreshments may be served and paid for with general operating
funds only for special occasions as determined by a principal budget
administrator. Please note that this authority is not intended for use with
the normal daily business of employees or officials, but rather for special
situations or occasions, as determined by the agency head or authorized
designee. Allowable actives are, for example:
1. Facility dedication ceremonies
2. Employee recognition ceremonies (subject to provisions of RCW
41.60.150)1
3. Inter-institutional meetings
4. Board of trustees meetings
5. Board of visitors and advisory boards.
c. The cost of light refreshments may not be paid from general operating
funds for the following activities:
1.
2.
3.
4.
5.
6.
Normal daily business of university employees
Staff meetings
Anniversaries of organizational units
Anniversaries of individual employment
Elections
Receptions for new, existing, or retiring employees.
d. Light refreshments include non-alcoholic beverages and edible items
commonly served between meals, but not intended to substitute for meals,
(e.g., coffee, soft drinks doughnuts, sweet rolls, fruit, etc.).
e. In order to meet state reporting requirements, a memorandum of approval
for the payment for light refreshments signed by a principal budget
administrator in advance of the event must include the amount to be
spent, the purpose of the event, and the estimated number of people
attending the event.
f. The university may pay for the purchase of non-alcoholic beverages and
other light refreshments for the exclusive consumption of uncompensated
volunteer committees or groups who work on university projects, provided
that:
1. the area administrator formally approves in writing the need for
the activity;
2. the activity is held in a locality other than the “official workstation”
of the majority of the volunteers; and,
3. the majority of attendees at the activity are volunteers. (See
Office of Financial Management Memorandum dated March 12,
1986.)
g. Expenditures for light meals and refreshments are limited to 50% of the
current State of Washington lunch per diem rate (for the locale of the
event) times the estimated attendance. Ancillary costs such as room
rentals, set up and clearing, if separately itemized, are not included in the
calculation.
7. Private sources of funds (e.g., restricted gifts to the university, or foundation funds –
Fund 000) can be used for entertainment and promotional activities. Trust and
Agency funds (Fund 840) can be used for purchases of non-travel related light
refreshments, meals, and food.
8. In cases when there is doubt as to the propriety of an expenditure, administrators
and staff may seek assistance from the business office, their principal budget
administrator, or the assistant attorney general for the university.
9. Grant Funds (Fund 145) - an authorized signature from the Grants Office indicates
that the food, light refreshment, or meals expenditure is allowable under the grant
rules. Once the determination is made that the expense is allowable, grant
purchases are subject to the same policy and procedures as state funds; however,
there are times when a grant specifically authorizes the purchase of food, meals, or
light refreshments that would not be allowed with general operating funds. In that
case, the Grants Office will attach documentation that shows the special grant
circumstances that allow the purchase.
10. Student Activity Funds - S & A fees are for the purpose of supporting student
activities. The ASB presents its budget to the Board of Trustees for approval. Since
“student activities” are not defined in statute, they are covered in a document entitled
the “Killian Outline on the Use of Student Activity Funds.”
Generally speaking, refreshment may be served as incidentals of approved student
programs such as graduation ceremonies, scholarship convocations, student activity
or club meetings, student awards, student work sessions, etc.) Activities funded by
S & A fees are subject to the applicable policies, regulations, and procedures of the
university and the Budget and Accounting Act, chapter 43.88.
11. The Internal Audit Website has information and guidelines for making purchases in
compliance with state and university regulations and maintaining adequate
documentation to support these purchases.
12. Polices for Provision Of Meals At Meetings Or Formal Training Sessions – Subject to
programmatic and funding approval by the PBA, the reimbursement of meals for
CWU employees (and others whom the university is legally authorized to reimburse)
at meetings or formal training sessions may be authorized without regard to the
participant's travel status or the three-hour rule, subject to the following conditions:
1. The purpose of the meeting is to conduct official CWU business or to provide
formal training to CWU employees.
2. The meal period is scheduled as an integral part of the meeting or formal
training session. Please note that this authority is not intended for use with
the normal daily business of employees or officials, but rather for special
situations or occasions, as determined by the agency head or authorized
designee. Examples of allowable events/situations include:
a. Prospective employee interviews;
b. Guest speakers (as allowed by their contracts with CWU);
c. Mealtime meetings or formal training sessions that are scheduled or
part of a formal agenda.
3. Written approval from a division-level PBA at least one day in advance of the
meeting or training session for the expenditure of funds for meals has been
provided. The approval memo must include employee names and ID
numbers, and/or the organization name, and the intended accomplishments
of the meeting.
4. Total reimbursement is limited to the applicable per diem meal limits
displayed in the state schedule (see travel website).
13. Policies For Food Purchased As A Supply Or For Resale – Certain university
activities require the purchase of food that is not subject to state meals and light
refreshments policies. For example, a designated state-funded lab or research
project may purchase food as an instructional or research supply. Or, a specific selfsupport program may purchase food for resale or for a fundraiser.
1
RCW 41.60.150 allows recognition awards for outstanding achievements, safety
performance, and longevity. Expenditures for light refreshments may be made as part
of the award. The total amount for the award, including light refreshments may not
exceed $200 per award.