Associate Vice-President, Financial Services
Authorization: Board of Governors
Approval Date: Mar 1, 1970
Amended: Apr 1, 1990 / Jun 1, 2009
The purpose of this policy is to ensure that hospitality expenditures, being charged to funds administered by the university, are appropriate, reasonable, have sufficient supporting financial documentation and are fully explained and properly approved.
As a publicly funded institution, the university is accountable for its actions, for effective and efficient stewardship of its resources and for ensuring that these resources are deployed or leveraged in the best way possible.
The university recognizes that hospitality expenses may, on occasion, be incurred in carrying out its teaching, research and service activities. In general, these expenses would be for the provision of food, beverages, social and recreational activities for the purpose of hosting university guests, prospective and current staff, students, benefactors or stakeholders (i.e. a visitor(s)).
The hospitality categories addressed under this policy include entertainment, public relations/fundraising, recruitment, staff appreciation/recognition and working lunches.
This policy applies to hospitality expenses from all sources of funding including operating, research, trust and restricted funds. Note however, that hospitality costs pertaining to research, trust and restricted funds may be incurred only if they are permitted by the terms and conditions of the grant, award or contract.
Within this policy, the use of terminology such as department head, dean and college are considered to also refer to director, head of administrative unit and administrative unit/division.
Hospitality expenses may be charged to university funds provided the expenses have sufficient supporting financial documentation and are fully documented and properly approved.
All hospitality expenses must be reasonable and reflect prudence, good judgment, due diligence and be defensible to a reasonable and impartial observer.
Hospitality expenses must relate directly to activities that arise from the performance of duties/responsibilities of the employee incurring the expenditures.
The individual incurring the expenditure is personally responsible for expenses which exceed reasonable limits or are not in compliance with this or other applicable policies.
It is the responsibility of the approver, to ensure the appropriateness and reasonableness of the expenditures being charged.
The Financial Services Division is responsible to the Vice-President (Finance & Resources) for the administration of this policy and related procedures/guidelines.
Non-compliance with this policy will result in:
Following due process, the university may take one or more of the following actions if it was determined that the claim/charge, or a portion of the claim/charge, was fraudulent:
Hospitality Guidelines – A description of the types and level of expenditures that can be incurred with respect to “Hospitality” can be found on the FSD web site athttp://www.usask.ca/fsd/resources/guidelines/hospitality_guidelines.php.
There are no other documents associated with this policy.
Contact Person: Director, Payment Services, Financial Services Division