Hospitality

For the full text, review the Hospitality Policy [PDF].

Requests for payment or reimbursement of hospitality expenses must be accompanied by a Hospitality Expense form. The Hospitality Expense form must be approved by the Fiscal Officer/ARM, Dean or AVP, Vice President and/or President (if applicable), and Chief Financial Officer (if applicable).

1. Complete Hospitality form (and any additional accompanying documents as required) and submit for approval(s)
2. Place your order (if catering through Campus Dining, visit Hospitality Using Campus Catering)
3. Process payment
   • Direct Pay - Submit completed and approved Direct Pay form, Hospitality form, invoice/receipt, and any other attachments required in relation to the type of Hospitality expense
   • Pcard - Attach invoice/receipt, Hospitality form, and any other and any other attachments required in relation to the type of Hospitality expense to your Pcard reconciliation
   • Purchase Order - Submit Hospitality form and any other attachments required in relation to the type of Hospitality expense as an attachment to your requisition and also submit a copy of the Hospitality form with each invoice.
     
     NOTE: A Meal Worksheet must be completed for and attached to each meal.

Events
Complete one Hospitality form per event. An "event" refers to a multi-day event consisting of consecutive days, such as a two-day conference. The Hospitality form for an event may include several types of Hospitality, such as a meal AND promotional items. If the same event occurs quarterly, a unique Hospitality form will be required for each quarterly occurrence.

EXCEPTION: Only one Hospitality form is required per recruitment.

Hospitality Other Than Events
For non-events, such as promotional items being purchased to have on-hand to use throughout the year, each invoice being paid by Direct Pay or P-card must have its own unique Hospitality form. If purchasing goods via a blanket Purchase Order, only one Hospitality form is required but a copy must be submitted with each invoice in addition to being attached to the requisition.

• Hospitality Policy [PDF] Updated 3/14/2024
• Hospitality Guideline Matrix [PDF] Updated 2/21/2024
• Hospitality Authorization Form [PDF] Updated 2/21/2024
• Meal Worksheet [PDF] 
• Gift Card & Cash Equivalent Security Policy [PDF]
• Gift Card & Cash Equivalent Purchase Authorization form [PDF] Updated 2/21/2024
• Awards & Prizes Log [EXCEL] Updated 2/21/2024
• Lunch & Learn: Hospitality Policy Updates Effective 2/21/2024 (Video) Recorded 3/5/2024
• Lunch & Learn: Hospitality Policy Updates Effective 2/21/2024 (Presentation) [PDF]

Hospitality expenses may be paid using the p-card, subject to the limitations of the Procurement Card Policy.

Hospitality expenses may be paid using the Direct Pay form, subject to the limitations set forth in the categories of the Direct Pay form. If the expense exceeds the limitations of Direct Pay, please submit a requisition for a Purchase Order.

Employee Awards & Prizes

Awards and prizes provided to employees in conjunction with University-wide events for exceptional contributions and superior accomplishments and for length of service of five years or longer are permissible, as are awards and prizes provided to employees participating in University-wide morale building events and appreciation activities that serve a business purpose such as the annual staff appreciation day.

Awards and prizes should be infrequent and conservative in value. Cash- equivalent awards provided to University employees in conjunction with a University-wide event using State funds may not exceed $50. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide cash-equivalent awards and prizes above $50 to University employees for exceptional contributions and for other University business purposes in conjunction with a University-wide event or activity.

Cash-equivalent awards and prizes, including gift cards, gift certificates, and meal vouchers with a specific dollar value provided to employees are always reportable as wages, no matter how small the value. A non-cash award or prize may have a taxable consequence to an employee. Non-cash awards given to employees using State funds may not exceed $100 per award/prize. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide non-cash awards and prizes above $100 to University employees for exceptional contributions and for other University business purposes in conjunction with a University-wide event or activity.

It is the responsibility of the department conferring the award or prize to notify Payroll of cash-equivalent awards given to employees, as well as non-cash awards or prizes. Furthermore, departments are required to complete forms STD 676P for cash-equivalent awards and STD 676V for non-cash awards, and submit them to Payroll for processing. The Payroll department will enter the employee's SSN information on these forms.

Student Awards & Prizes

Awards honoring student excellence are permissible. In addition, providing awards and prizes to students via University events and activities that serve a business purpose, such as via the CSUDH Athletics Toro Rewards program, is allowed, as is providing meal vouchers to students via the Toro Food Pantry (subject to Financial Aid reporting).

Cash-equivalent awards and prizes provided to students, including gift cards, gift certificates, and meal vouchers with a designated dollar value are always reportable to the Financial Aid office, no matter how small the value. Cash-equivalent awards provided to students using State funds may not exceed $50. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide cash-equivalent awards and prizes above $50 to students. It is the responsibility of the department conferring the award or prize to notify the Financial Aid Office of cash-equivalent awards and prizes provided to students, including the student identification number of award recipients.

Departments also are responsible for reporting non-cash awards or prizes provided to students to Accounting Services staff, who are responsible for tracking the cumulative value of non-cash awards or prizes and notifying the IRS should the cumulative value of non-cash awards meet or exceeds $600 during a calendar year, which the University is required to report as income to the recipient. Non-cash awards given to students using State funds may not exceed $100 per award/prize. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide non-cash awards and prizes above $100 to University students for exceptional contributions and for other University business purposes in conjunction with a University-wide event or activity.

Campus dining meal vouchers given to students are considered a cash equivalent and must be reported to Financial Aid. Please refer to the "Gift Cards" section for more information regarding the handling of campus dining vouchers.

Branded clothing intended for employees is not considered promotional items or Hospitality. Clothing of a nominal value, $50 or less (per person per event) inclusive of tax, shipping, embroidery, or any other fees associated with customization, provided to employees are allowed as a regular business expense only if they are provided to promote or identify them for a specific campus-wide event such as NSO or Commencement. Student workers are also considered employees. Backup must clearly state the event name and purpose of the articles of clothing.

Entertainment events include tickets for sporting and recreational events and require President or Designee approval.

Reasonable expenditures as part of a non-academic, non-student event including, but not limited to, equipment and venue rental, décor, music, performers, and performance support. 

Examples include:

• Rental of chairs, canopies, generators, table linens, lighting
• Balloon topiaries, centerpieces 
• Musicians
• Choreographers
• Photographers/Videographers
• Disc Jockeys
• Rental fee for facility, use of audio video equipment
• Royalty fee for use of music or video
• Photo booth

Maximum Per-Person Meal Expenses for Meetings & Events Attended by University Employees and Official Guests

Effective February 21, 2024, the following are approved maximum per-person meal and light refreshment expenses that may be incurred during meetings and events attended by University employees and official University guests:

Employee Meetings

Meetings serving a University business purpose, administrative in nature, and with a formal agenda. Examples include meetings of the Academic Senate, extended formal training sessions, conferences, extended strategic planning sessions, extended professional development sessions, and meetings of appointed workgroups and committees. Holiday season gatherings do not qualify as employee meetings and are not permitted using state funds.

Food and beverage provided to employees may be permitted when doing so serves a University business purpose and if the expenses occur infrequently, are reasonable and modestly priced, and appropriate to the business purpose. Providing meals or light refreshments during meetings that occur on a regular or frequent basis are not permitted under this policy. Additionally, public expenditures driven by personal motives are an impermissible use of public funds.

Providing meals or light refreshments in support of a University business purpose must be limited to no more than twelve times per year, per group or department. Meals or light refreshments provided to a group should be counted on an event basis, e.g., a two-day meeting should be counted as one event in determining policy compliance.

• Food & beverage should not be provided to employees upon arrival at work, before or after a meeting, or at the conclusion of a work day.
• When a meeting takes place over an extended period (in excess of three hours), there may be justification to provide food or beverage, but all factors regarding necessity, reasonableness, appropriateness, and use of non-state funds should be considered.

Water may be purchased using any funding source that doesn’t specifically restrict these types of purchases, if purchased for an official University or Auxiliary business function (e.g. meetings, hosting guests, etc.). Coffee and bottled water services may not be purchased for employee convenience (i.e. daily use). If a work location does not have accessible drinking water, water may be purchased for daily use from any funding source that doesn’t specifically restrict this type of purchase.

The respective AVP or VP is responsible for determining the appropriateness of providing food and/or beverages when a meeting or event supporting a University business purpose is planned only for employees, with no official University guest attending, and their approval is required via the hospitality authorization form. A properly completed Hospitality Authorization form will indicate when a Hospitality Meal Worksheet must be completed. The Meal Worksheet is completed after the event and gets attached for each meal invoice/receipt.

Subject to IRS tax laws and Financial Aid reporting (for students), gift cards are permissible only for the following:

• Incentives to students to participate in a non-researched (grant) funded survey
• Incentives to anyone, including employees, to participate in a research funded survey or study, within the terms of the grant and the grant serves an instructional purpose (subject to IRS tax laws)
• Awards and recognition
• Incentives to participate in the Athletics Toro Rewards program
• Distribution of Campus Food Pantry meal vouchers
• As the result of an opportunity drawing related to a University business activity

Written approval by the respective Fiscal Officer/ARM, Vice President, and the University Chief Financial Officer/designee is required to purchase gift cards or other cash equivalent awards or prizes, via the Gift Card & Cash Equivalent Purchase Authorization form. As indicated on the form, proof of distribution and reporting must be submitted to Accounts Payable. 

Whenever possible, the use of electronic gift cards that are purchased AS NEEDED is recommended. In the event of leftover gift cards, all attempts should be made to return them for a refund. If not possible, a proposal must be submitted, with the final documents, to Accounts Payable as to how the leftover cards will be used (must be an allowable use), and all logging, tracking, reporting, etc. will remain ongoing until all cards have been distributed.

Additionally, departments must hold gift cards, gift certificates, meal vouchers and non-cash awards and prizes in a secured location such as a locked cabinet or safe, per ICSUAM 6330.00.  See CSUDH policy on Cash and Cash Equivalent Security for additional detail.

Gifts are not allowable using State funds.

Examples of gifts include (but are not limited to) gift card, gift basket, flowers, cards, CSUDH promotional items for anyone for bereavement, birthday, wedding, anniversary, baby shower, retirement, farewell, get well, thank you, appreciation, recognition, giving a shirt to an alum, giving a diploma frame to a graduate, giving something from the bookstore to a service provider, sending flowers to an ill co-worker, donating branded items to be used as a door prize drawing, etc.

Incentives may be provided to:

• students to participate in a non-researched (grant) funded survey, 
• to anyone, including employees, to participate in a research funded survey or study, within the terms of the grant and the grant serves an instructional purpose (subject to IRS tax laws), and
• for participation in the Athletics Toro Rewards program.

Incentives provided to students

Cash-equivalent incentives provided to students, including gift cards, gift certificates, and meal vouchers with a designated dollar value are always reportable to the Financial Aid office, no matter how small the value. Cash-equivalent incentives provided to students using State funds may not exceed $50. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide cash-equivalent incentives above $50 to students. It is the responsibility of the department conferring the incentive to notify the Financial Aid Office of cash-equivalent incentives provided to students, including the student identification number of incentive recipients.

Departments also are responsible for reporting non-cash incentives provided to students to Accounting Services staff, who are responsible for tracking the cumulative value of non-cash incentives and notifying the IRS should the cumulative value of non-cash incentives meet or exceed $600 during a calendar year, which the University is required to report as income to the recipient. Non-cash incentives given to students using State funds may not exceed $100 per incentive. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide non-cash incentives above $100 to University students for incentives in conjunction with a University-wide event or activity.

Incentives provided to Employees

Cash-equivalent incentives provided to University employees in conjunction with a University-wide event using State funds may not exceed $50. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide cash-equivalent incentives above $50 to University employees for incentives and for other University business purposes in conjunction with a University-wide event or activity.

Cash-equivalent incentives, including gift cards and gift certificates, provided to employees are always reportable as wages, no matter how small the value. A non-cash incentive may have a taxable consequence to an employee. Non-cash incentives given to employees using State funds may not exceed $100 per incentive. Subject to specific fund restrictions and availability of funds, non-State funds may be used to provide non-cash incentives above $100 to University employees for incentives in conjunction with a University-wide event or activity.

It is the responsibility of the department conferring the incentive to notify Payroll of cash-equivalent incentives given to employees, as well as non-cash incentives. Furthermore, departments are required to complete forms STD 676P for cash-equivalent incentives and STD 676V for non-cash incentives, and submit them to Payroll for processing. The Payroll department will enter the employee's SSN information on these forms.

Activities where hospitality expenses are not allowed include, but are not limited to, the following:

1. Gifts (gift card, gift basket, flowers, cards, CSUDH promotional items) for anyone for bereavement, birthday, wedding, anniversary, baby shower, retirement, farewell, get well, thank you, appreciation, recognition, holiday, etc.
2. Providing anything in lieu of payment or as a thank you to a consultant, guest speaker, or employee at another campus
3. Employee social events (birthdays, anniversaries, baby showers, retirement, farewell gatherings)
4. Holiday season gatherings or celebrations, holiday office decor, holiday greeting cards 
5. Memorial services, bereavement or get well flowers/cards
6. Alcoholic beverages & tobacco products
7. Membership in social organization
8. Coffee or water bottles/water delivery service for employee convenience
9. Refreshments and snacks for employee consumption without the business purpose of a specific official campus event
10. Food & beverage should not be provided to employees upon arrival at work, before or after a meeting, or at the conclusion of a work day
11. Employee meetings of three hours or less

Promotional Items are low dollar value items displaying the name, logo, or other icon identifying the University and examples include keychains, coffee mugs, stress balls, or t-shirts and their purpose is to promote the campus to prospective students.

Promotional items are not to be distributed as thank you gifts or tokens of appreciation and are not to be given to employees.

Prior to purchase, all items must be reviewed and approved by University Communications and Marketing (UCM).

1. What constitutes a gift of “public funds”?
   • The California gift of public funds doctrine set forth in the California Constitution, Article XVI, § 6, prohibits the giving or lending of public funds to any person or entity, public or private. In determining whether an appropriation of state funds or property is to be considered a gift, the primary question is whether the funds are to be used for a “public” or “private” purpose. If they are for a “public purpose”, they are not a gift within the meaning of [§6 of art. XVI]. If an expenditure serves a primary public purpose, it is not a gift even if it incidentally benefits an individual.
2. Can I send gifts or flowers for a funeral, birthday or as a “thank you” with state funds?
   • No, gifts are not allowable using State funds.
3. What are Enterprise funds as defined by EO 1000?
   • All CSU funds within SCO fund 0948, State University Trust Fund, that are used to report activity for which a fee is charged to external users for campus goods or services. This includes, but is not limited to, State University Parking Revenue Fund (EC §89701(b)), State University [Health] Facilities Revenue Fund (Education Code §89702(c)), State University Continuing Education Revenue Fund (Education Code §89704(a)), and CSU Dormitory Revenue Fund (Education Code §90036).
4. What's the difference between a Retreat, Meeting, and Team-building activity
   • Retreat: an event lasting at least 5 hours, occurring on or off-campus, where employees brainstorm, problem-solve, and team-build in a more relaxed setting. May be multi-day, but overnight stays require VP approval.
   • Employee Meeting: meetings serving a University business purpose, administrative in nature, and with a formal agenda. Examples include meetings of the Academic Senate, extended formal training sessions, conferences, extended strategic planning sessions, extended professional development sessions, and meetings of appointed workgroups and committees. Holiday season gatherings do not qualify as employee meetings and are not permitted using state funds.
   • Team-building activity: an activity used to enhance the function of a team by encouraging social interaction and collaborative efforts. Elements typically include a shared goal, problem solving, and teamwork. A meal may be permitted while off-campus for a team-building activity; however, a meal alone is not a team-building activity. On-campus team-building activities should be scheduled during work hours rather than during lunch time.
5. I have a person who is retiring. Can I use state funds to have a party where the expenses are paid for by the University?
   • No, Pursuant to the statute [EC §44015], an employee can be recognized for superior accomplishments, within specified guidelines. Awards maybe given to recognize years of service at the time of retirement, but the statutory authority to make awards does not authorize paying for a “retirement party.”
6. What activities are permissible with state funds?
   • The following activities may be permissible, with state funds, when it is determined that there is a business purpose for the expenditure.
     1. Awards to students to participate in a non-researched (grant) funded survey. (Subject to IRS tax laws).
     2. Incentives to anyone, including employees, to participate in a research funded survey or study, within the terms of the grant and the grant serves an instructional purpose. (Subject to IRS tax laws).
     3. Awards and recognition to students.
     4. Decorations purchased as part of a ceremony at a public event.
     5. Expense related to Fundraising in support of providing a better student experience.
     6. Employee recognition and official presentations in conjunction with University-wide events for exceptional contributions, or length of service awards for five years of service or longer.
     7. Awards and prizes to employees for exceptional contributions, to students for excellence, and individuals to participate in a research funded survey or study.
     8. Official employee morale-building and appreciation activities that serve a business purpose.
7. Can I pay for retirement luncheon expenses if I combine it with a department meeting or hold it right after a meeting?
   
   • No. Pursuant to the statute [EC §44015], an employee can be recognized for superior accomplishments, within specified guidelines. Awards may be given to recognize years of service at the time of retirement, but the statutory authority to make awards does not authorize paying for a “retirement party.”
8. How is “infrequent” defined?
   
   • Infrequent is defined by the IRS as no more than 12 times per year per group or department. Meals or light refreshments provided to a group should be counted on an event basis, e.g., a two-day meeting should be counted as one event in determining policy compliance.
9. Can we have refreshments and snacks in the office for the staff?
   
   • No. Refreshments and snacks for employee consumption without the business purpose of a specific official campus event are not permitted.
10. If my student assistant is at my employee meeting, do I need AVP/VP approval?
    
    • Yes. A student who is in attendance in their capacity as a student assistant is considered an employee and not an official guest. This would be considered an employee-only event that would require AVP or VP approval.
11. If an ASI or Foundation employee is at my employee meeting, do I need AVP/VP approval?
    
    • Yes. Auxiliary employees are not considered official guests for hospitality purposes. This expense would be considered an employee-only event that would require AVP or VP  approval.
12. When can I use a blanket Hospitality form?
    • EVENTS: Complete one Hospitality form per event. An "event" refers to a multi-day event consisting of consecutive days, such as a two-day conference. The Hospitality form for an event may include several types of Hospitality, such as a meal AND promotional items. If the same event occurs quarterly, a unique Hospitality form will be required for each quarterly occurrence.
      • EXCEPTION: Only one Hospitality form is required per recruitment.
    • HOSPITALITY OTHER THAN EVENTS: For non-events, such as promotional items being purchased to have on-hand to use throughout the year, each invoice being paid by Direct Pay or P-card must have its own unique Hospitality form. If purchasing goods via a blanket Purchase Order, only one Hospitality form is required (at the time of submitting the requisition), but a copy must be attached to each expense.
13. How many Hospitality forms do I need to submit for each event?
    
    • Only one Hospitality form is required per event. When completing only one form per event, each type of Hospitality being provided for the event must be selected. A copy must be attached to each expense.
14. Can I have a party for my student assistants at the end of the year?
    
    • Parties or celebrations do not have a business purpose and are not permitted using State funds.
15. Can I give my student assistants gift cards to recognize their hard work?
    
    • Student Assistants are campus employees. Awards and prizes provided to employees in conjunction with University-wide events for exceptional contributions and superior accomplishments and for length of service of five years or longer are permissible, as are awards and prizes provided to employees participating in University-wide morale building events and appreciation activities that serve a business purpose such as the annual staff appreciation day. VP and CFO approval is required for gift cards. Restrictions apply – please refer to the Hospitality Policy.
16. What are allowable employee morale and appreciation activities?
    • Examples include University-wide events hosted by Human Resources such as CSUDH staff appreciation day and annual holiday celebration, employee recognition (such as annual service awards) and length of service award presentation (at least five years of service).
    • Division/Departments shall consider the use of non-State Operating Funds first before authorizing hospitality expenses for food/beverages with State Operating Funds.
17. What about team-building? Can I take my team to an escape room?
    
    • Team Building is an activity used to enhance the function of a team by encouraging social interaction and collaborative efforts. Elements typically include a shared goal, problem solving, and teamwork. A meal may be permitted while off-campus for a team-building activity; however, a meal alone is not a team-building activity. On-campus team-building activities should be scheduled during work hours rather than during lunch time.
    • An escape room would be allowable. However, on the Hospitality form you must explain the direct or indirect benefit to the CSU to be derived from this expense.
    • This would be considered an Entertainment Event. Hospitality expenditures for recreational, sporting or entertainment events must be approved by the President/Designee. 
18. Does the per-person meal maximum apply only to employee meals?
    
    • No, the maximum applies to everyone.
19. Are graduation sashes, cords, or medallions allowed and are they considered Hospitality?
    • If it’s given to only select students as an award for an exemplary accomplishment with distinct eligibility criteria (honors), it is a Hospitality award and is allowed using State funds (simply graduating is not considered an exemplary accomplishment in this case).
    • If it’s given to all participants (no particular accomplishment – simply graduating does not count) but the students paid a fee that includes the cord/sash, it is allowed and is not Hospitality but rather a program expense (must be stated on expense and deposit transmittal showing deposited student fees must be attached to backup).
    • If it’s given to all participants (no particular accomplishment – simply graduating does not count) but the students DID NOT pay a fee that includes a cord/sash, it is a gift and is not allowed using State funds.
20. Can I give graduating students a Class of 20XX t-shirt or other gift?
    
    • Gifts are not allowed using State funds.
21. Who can approve Hospitality forms?
    
    • Hospitality approval authority is not assigned like chartfield signature authority is. Hospitality approval authority is based upon position, per the CSUDH Hospitality Policy.
      • Fiscal Officer/ARM (required).
      • Dean/AVP: Must report directly to the Division VP.
      • Vice President.
      • President/Designee: Campus President. The President of DH has chosen to delegate his signing authority to the VP of each Division. Please route to the designee.
22. Who can approve Gift Card Authorization forms?
    • Fiscal Officer/ARM (required).
    • Vice President (required).
    • Chief Financial Officer/Designee: The CFO of DH has chosen to delegate her signing authority to the AVP of Administration and Finance. Please route to the designee.
23. What is the difference between and award and a prize?
    
    • An award is given to only select recipients as an award for an exemplary accomplishment with distinct eligibility criteria that has been met. Examples of a prize include an incentive for participation such as taking a survey, or an opportunity drawing/door prize at an event, where all attendees have an equal chance at receiving the prize.