3260 HOSPITALITY AND PUBLIC RELATIONS

Transcription

1 Chapter: 3. Financial Management 3260 HOSPITALITY AND PUBLIC RELATIONS PROCEDURE NUMBER: 3260 PROCEDURE TITLE: HOSPITALITY AND PUBLIC RELATIONS BASED ON POLICY: III-1: COMMUNITY COLLEGE BUSINESS AFFAIRS EFFECTIVE DATE: July 3, 1986 DATE OF LAST ISSUE: I. PURPOSE: To establish guidelines for the budgeting, expenditure, and recording of funds for: A. Hospitality of Business Guests State Board of Education Rule 6A (3) provides for expenditures for the "hospitality of business guests at the College and elsewhere." Business hospitality includes, for example, a College employee (or employees) taking a guest (or guests) out to lunch, either on or off campus. B. Promotion and Public Relations Activities State Board of Education Rule 6A (2) provides for expenditures to support the following events as promotion and public relations: Graduation Visiting Committees Orientation and Work Conferences Recruitment of Faculty and Staff Official Meetings and Receptions Guest Speakers Other Development Activities C. Meals/food for Certain College Sponsored Events When the College sponsors events such as seminars and workshops, a portion of any fee charged may be designated

2 to cover the cost of meals/food which are provided to participants. II. PROCEDURE: A. General 1. All expenditures for the hospitality of business guests and for promotion and public relations must: a. Directly benefit or be in the best interest of the College. b. Be controlled as to total expenditure. 2. The following object code classifications are used in this procedure: Professional Fees Other Contractual Services Business Hospitality Promotion and Public Relations Fee Paid Food Functions 3. Expenditures may be for meals, food, food preparation and service, caterers, entertainers, flowers, paper products, and other necessary items, and may be paid out of object codes ( or depending on the nature of the activity. If a contract for services is used, object code (Other Contractual Services) must be used; if chefs and/or entertainers are hired, object code (Professional Fees) must be used. 4. Transfers of Funds Unspent funds in the Business Hospitality account (object code ) may be transferred to the Promotion and Public Relations account (object code ). However, funds in the account for Promotion and Public Relations may not be transferred to Business Hospitality. 5. Other Controls a. Funds from Business Hospitality and Promotion and Public Relations will not be used for the following types of events or meetings: - Campus and district standing committees or councils. - College employees taking persons to lunch,

3 unless the function can be related to I-A or I-B above. - Events that can be considered social functions such as end of term parties, holiday parties, and general receptions such as secretaries' or bosses' week. b. For the opening faculty meeting, promotion and public relations should be limited to beverages and light refreshments, i.e. danish. c. For collegewide committees, refreshments will be limited to beverages. B. Hospitality of Business Guests 1. Funds are provided for hospitality of business guests at the College and elsewhere, and may not exceed $1 times the number of full-time equivalent students enrolled at the College during the previous year up to a maximum of $5,000 full-time equivalent students and $.25 times the number of full-time equivalent students above 5,000. For this purpose, full-time equivalent students shall be computed by dividing the total number of credit hours plus non-credit hours for which all students are registered, as reported by Institutional Research, by thirty (30). For Business Hospitality, object code , each campus will receive funding in the amount of 25 percent of the amount that campus would have earned if it were a separate community college, but not less than $ District units will receive the balance of the entitlement after campus allocations. a. Funds will be budgeted in and expended from a departmental account for the College President and each Campus President or District Vice President. The departmental accounts will have a BH (for Business Hospitality) in the 5th and 6th positions (e.g BH 6). b. Funds will be budgeted in object code , and then amended to object codes or as needed. 2. Expenditures may be for meals, food, food preparation and service, caterers, entertainers, flowers, paper products, and other necessary items, must be within reason, and will be paid out of object codes , , as appropriate.

4 a. A list of guests and their affiliations must accompany the reimbursement request or be attached to documents requesting payment to vendors. Florida State Board of Education Regulation 6A (3) provides that "no employee traveling on per diem from the state shall be considered a business guest." b. The Business Hospitality account will pay for food expenditures, but will not pay for alcoholic beverages. c. Usual service charges are reasonable gratuities will be reimbursed. d. Sales tax for meals is reimbursable. If the function involves more than six participants the tax exemption should be used when reservations are made. C. Promotion and Public Relations 1. Funds are provided for promotion and public relations activities as follows: Each campus may budget up to four (4) times the entitlement for Business Hospitality (See Section III-B-1), calculated as if each campus were a separate community college, less the funding amount authorized for Business Hospitality in Section III- B-1, but not less than $ Additional funds may be budgeted for specific purposes within Student Activities, and Staff and Program Development accounts. The District authorization is equal to 50% of campus totals, with 50% of the District total reserved for Faculty Senate workshops. The remaining 50% will be distributed at the discretion of the College President. a. Funds will be budgeted in an expended from a departmental account for the College President and each Campus President and District Vice President. The departmental accounts will have a PR (for Public Relations) in the 5th and 6th positions (e.g PR 6). b. Funds will be budgeted in object code 652, and then amended to object codes and as needed.

5 2. Expenditures may be for meals, food, food preparation and service, caterers, entertainers, flowers, paper products, and other necessary items, all directly related to the function of promotion and public relations, and will be paid out of object codes 652, , or as appropriate. a. Each event must be identified as one of those listed in I-B above, with reasonable specific descriptions. For example, on a check requisition issued to pay for a luncheon served during a planning session for the League for Innovation, the words: General Class - Orientation and Work Conferences, "Planning meeting luncheon, League for Innovation" will be typed on the check requisition. Under the classification of Other Development Activities, expenditures may be for activities related to Community/Civic/Professional organizations such as memberships, and reimbursement for meal functions. Expenditures may also be for recognition or fund raising functions. Reimbursement is limited to four tickets unless the honoree is a college employee or college related individual. Exceptions may be made by the College President or his designee. b. For light refreshments, prior approval from the area head must be obtained for all activities where the expenditure exceeds $3 per participant. D. Meals/Food for College Sponsored Events for Which a Fee is Charged and a Portion of the Fee covers the Expenditures for Meals/Food. 1. This category includes these types of events: seminars, workshops, conferences, courses or meetings. A fee is charged for the event and a portion of the fee is expected to cover the expenditure for the meals/food and food preparation which in turn is charged to object code (Fee Paid Food Functions), and within the appropriate departmental account. If an Agreement for Services is used, object code (Other Contractual Services) must be used; if chefs or similar persons are hired, object code (Professional Fees) must be used. 2. Since events of the types in section D-1 are not

6 usually planned for the fiscal year at the time the budget is prepared, funding for these functions will be provided by budget amendment at the time the funds are available (e.g. funds are received specifically for the meals/food portion of the events) by increasing revenue and increasing object codes or as needed. Then, at this time, a check requisition can be prepared to pay for the meals/food costs. E. Meals/food for staff and student activity travel is budgeted and paid for in object code 601 for out-ofcounty travel, and object code 602 for in-county travel, and meals/food for student activity social events are budgeted and paid for in object code using the appropriate departmental and student activity accounts. F. Food provided for instructional purposes will be charged to object code , Educational Materials and Supplies, using the appropriate instructional departmental account. _ G. Meals/food for Staff and Program Development purposes will be treated as any other Fund I expenditure for hospitality of business guests and promotion and public relations activities....