Handbook of Operating Procedures

I. POLICY AND GENERAL STATEMENT

休斯敦的德克萨斯大学健康科学中心（“大学”）为享受午餐或晚餐的访问学者，举办社交活动以促进特定计划或活动的娱乐学者以及各种类型的各种类型的社交活动，为娱乐学者提供适当的支出。社交联系。这些类型的活动通常被归类为“官方功能”。

Only authorized representatives of the University may expend University discretionary funds for these purposes. In this context, "authorized" is defined as having fiduciary responsibility for discretionary accounts used for these purposes.

Such expenditures are usually handled only as reimbursements after the event; however, for larger scale events, the University will sometimes pay for a portion of the amenities at an event in advance through a check request process.

Official function expenditures are appropriate only in locations where business affairs can be discussed comfortably. The University will not reimburse any such expenditure for attendance at cultural or sporting events such as the ballet, the circus, baseball games or similar functions.

II. PROCEDURE

I. Guidelines and Limitations

员工，居民和学生可以从部门的酌处资金中获得报销，以在直接受益于大学的官方职能活动中产生的某些费用。报销要遵守以下具体准则和局限性：

• The individual is responsible for obtaining appropriate documentation and authorization of the expenditure.
• Reimbursement for official function expenditures will not be made to a prospective employee or to dependents of an employee.
• The University will reimburse up to a maximum of $90 per person per official function (using non-restricted funds) for an official function expenditure.
• The reimbursement of gratuities related to official functions may not exceed 20 percent of the total bill.
• 所有报销此类官方职能支出的要求都必须包括：
  • Names of individuals present at the function and their institutional affiliations;
  • 大学商业话题讨论sed or benefit the University derived from the event;
  • 官方职能的日期和位置；和，
  • 原始发票或收据。

可以通过参考报销指南;Payment Procedures (Business Meals Section)and thePetty Cash Guidelines。

必须通过开发办公室协调购买利润或非营利组织功能的任何餐桌的要求。参考篮球策略172通过赞助来营销大学。

The University generally does not make direct payments to any commercial establishment for allowable official function expenses. Exceptions may be made where the payments are for services rendered for an official University event. If the total amount for any such official function expense (whether reimbursement or otherwise) is projected to exceed $2,500, the department must complete theOfficial Functions formand obtain approval of the event from the appropriate dean or vice president, as well as the Senior Executive Vice President, Chief Operating (COO) or designee prior to incurring expenses. This request must describe how the event supports University activities and purposes.

II. Authorization to Expend Funds for Official Functions

为了保护索赔人和机构免于资金的不当义务，必须由负责偿还账户的个人的安全守则均支持报销要求，并对所产生的费用进行正式文件（即，即单独逐项列出，原始收据），如上所述。信用卡收据被接受为不受限制的基金来源商务餐费的官方文件。要求从某些限制资金要求报销时，需要逐项收据。所有官方职能费用报销的索赔将由员工报销或支付人员审核，以符合相关规则和法规。在事件中，似乎无材料，过度或奢侈的任何报销请求都可能需要索赔人和/或适当的院长或副总统批准的额外支持。

III. Account Restrictions

Certain restrictions limit the reimbursement of official function expenditures from specific fund accounts. The following restrictions apply:

• State Funds cannot be used to reimburse or pay for official function expenditures.
• In some cases, grant funds may be used but the authorizer is responsible for ensuring allowability and determining the appropriate account.
• Expenses incurred for tobacco products are not reimbursable under any circumstances.
• Expenses incurred for alcoholic beverages and other allowable official function expenditures may be reimbursed from unrestricted funds generated by service-providing entities that generate revenue from external sources for the University (e.g., professional services, laboratory services, MSRDP ambulatory clinics, auxiliary enterprises). Private funds may be used to reimburse expenditures of this kind only if specifically permitted by the terms of administration of the account.

iv。与旅行有关的官方功能

When legitimate official function expenditures are generated in the course of travel on official University business, those claims and documentation must accompany the request for travel reimbursement.

V. Reimbursement Mechanisms

The University uses two methods for reimbursing official function expenditures: non-PO vouchers and travel PO-vouchers.

• The non-PO voucher process involves initiating an electronic request within the financial management system and submitting it along with itemized, original receipts to Employee Reimbursement for processing. A screen print of the electronic transaction must be used to support the request for reimbursement. Refer to the treatment of non-PO vouchers in the报销指南。对于超过$ 2,500的官方职能，事先完成Official Functions formmust be submitted to Finance and Administration.
• Travel Po-Voucher用于加快与授权旅行一起产生的官方职能支出。原始收据必须与PO-Voucher的丝网印刷一起提交给员工报销团队。参考Travel Guidefor specific details and instructions.

不管是如何报销方法，杂货或收银机记录的任何购买都必须由个人单独识别和验证。可报销的物品应在同一收据上出现在个人购买中时，并初始化以识别。除非将交易适当地编码并收取不受限制的帐户，否则得克萨斯州的销售税将不会偿还。

III. CONTACTS

• • Finance and Business Affairs
  • 713-500-3158
  • https://inside.uth.edu/finance/
• • Expense Reimbursement Team
  • 713-500-4958
  • travel@uth.tmc.edu

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