Host-Related Expenditures

Administrative Division Retreats/Social Events

Food and beverage expenses incurred for a retreat are considered host expenses. A retreat is defined as a special event where the participants include institutional employees or institutional board/committee members in which the primary goal of the event is a planning and/or training session that may include consultants or outside facilitators, as well as college community members.

No more than four retreats/social events may be held by an Administrative Unit per academic year.

Institutional Event or Activity

Food and beverage expenses incurred for regular, annual institutional events such as spring/fall kick-off, commencement, classified symposium, or employee recognition are considered host expenses. 

Meetings: On-campus

Meals/food purchased for extended meetings attended only by institution employees should be infrequent and will only be eligible for host support if scheduling during normal meal times is unavoidable.

Extended meetings are meetings three or more hours in a single day and may cross over a normal meal time.

1. Meals/food for advisory board/committee meetings are considered host expenses.
2. Only one hosted meeting for staff per quarter (four per year) per Host Account Manager.
3. Hosted staff meetings may only be held on campus.
4. Meals/food purchased may not exceed the number of individuals expected to participate.
5. Required documentation for hosted meetings: a formal agenda/event invitation, a list or roster of invitees, and an attendee sign-in sheet.
6. Light refreshments only (coffee, water, pastries) can be served throughout the day.
7. Breakfast meetings must begin no later than 8 a.m.
8. Lunch meetings must be held between 11 a.m. and 2 p.m. Exceptions must be approved by the Office of the President.
9. Dinner meetings cannot begin earlier than 5 p.m.

Meetings: Off-campus

Meals at off-campus restaurants are appropriate host expenses if the purpose of the activity is business-related and intended to promote goodwill with external (non-employee) constituents.

1. Meals at off-campus restaurants where the attendees are only internal institutional employees must be pre-approved by the President's Office.
2. Required documentation:
   1. Business purpose must include what was discussed at the meeting or an agenda, attendee name(s), and their relationship to the institution.
   2. A detailed receipt showing number of meals, total cost, alcohol gratuity/tip, and tax must be uploaded.
   3. Reimbursement to the college will be required for any gratuity/tip amount exceeding 20%.

Professional Networking Activity

Tickets purchased for a business-related mealtime activity for professional networking or community advocacy events, such as WINN breakfast, Marketing Association luncheons, EDAWN Opportunity Zone Summit* are considered host expenses but do not count towards the $30,000 table limit set by NSHE.

*This is not an exhaustive list of events; please consult with the Office of the President if inquiring about a specific event.

Snacks and Beverages

Snacks and beverage items purchased for business meetings with official administrative functions such as advisory boards or institutional committees may be necessary and for these extended meetings are allowable hosting expenses.

The purchase of snacks and beverages for personal consumption in staff offices or general reception areas (i.e., coffee, soft drinks, bottled water, disposable paper and plastic ware, water delivery or filtered water service, etc.), is strictly prohibited.

Alcoholic Beverages

Alcoholic consumption must comply with the policies outlined in the Board of Regents handbook Title 4, Chapter 1, Section 10. 

Host Expenditures That Must Be Pre-Approved by the President’s Office

Small Gifts

Small gifts purchased for specific individuals (i.e., students, faculty, staff, community members) as an expression of gratitude, appreciation, or recognition are permissible host expenses. This includes employee exemplary service recognition (such as a plaque, or personal item). An approval email from the Office of the President must be attached to the host submission.

• Small gifts in this context are $75.00 or less.
• The purchase of gift certificates or gift cards is strictly prohibited.
• To use an approved gift and/or grant account for a host expense, you must obtain written approval from the respective Unit Leader or Executive Director of the Foundation prior to submitting the host expense submission form.

Table Purchases

Table purchases are limited to $30,000 annually by NSHE policy. Any purchase of tables (including individual seats) or sponsorships at charity events, fundraisers, or award ceremonies are coordinated and pre-approved through the President's Office which tracks the institution's annual limit on table purchases. Chapter 5, Section 1.7 of the NSHE Procedures and Guidelines Manual must be followed. An approval email from the President's Office must be attached to the host submission.

• Purchases of four (4) or more tickets or seats is considered a table purchase and must be coordinated through the President's Office.
• Purchases of up to three (3) tickets or seats are considered host, but do not count toward the table limit.
• Tickets purchased for professional networking and community advocacy events (see Professional Networking Activity section above) are considered host expenses, but do not count as a table purchase.
• The business purpose must include attendee name(s) and their relationship to the institution.

Prizes and Swag

Prizes and SWAG are not qualifying host expenses. All TMCC promotional items must be coordinated and purchased through the Marketing and Communications Office.

Prizes

Unlike small gifts, a prize is merchandise or other product that will be given as part of a contest or random drawing to an individual who is unknown at the time the prize is purchased.

Prizes can only be purchased with non-state funds. Resources for the purchase of prizes may be available through the Foundation and Grants Office and/or the President's Office. Contact those offices for more information.

Note: These items could be considered taxable income at fair market value and recipients may be required to provide a completed W-9 form to the institution that will be used for issuing a 1099 form for tax purposes.

Promotional Items (SWAG)

Marketing merchandise or products promoting a specific College event, campaign, or other function that are distributed at no cost to participants are considered a program expense.

A large selection of official TMCC merchandise is available at the TMCC Bookstore.

Please follow the College branding guidelines. Should you have any questions, please contact Marketing and Communications. 

Prohibited Purchases

As general policy guidance, the following are not host or program expenditures and may not be purchased with any institutional funds. This is not an exhaustive list; if you have specific questions please contact the Controller or Executive Director of Finance.

• Greeting cards and decorations for holidays or birthdays.
• Snacks and beverages for personal consumption (i.e., coffee, soft drinks, bottled water, disposable paper and plastic ware, water delivery or filtered water service, etc.).
• Supplies for personal consumption including breakroom supplies.
• Flowers/plants for office decorations.

Procedures

Host expenditures may only be charged to a designated TMCC Host Account with the following appropriate Workday Codes.

Spend Category

• SC0181 Alcoholic beverages
• SC0182 Bottled water/Ice
• SC0183 Food
• SC0184 Non-alcoholic beverages
• SC0206 Prizes and Gifts
• SC0336 Table Purchases
• SC0492 Catering/Banquet Services
• SC0731 Meals: Non-travel

Detail Code

• DC001 Hosting General
• DC003 Accreditation/Program
• DC004 Athletics Program
• DC005 Community Goodwill
• DC006 Employee Goodwill
• DC007 Fundraising
• DC008 Government Relations
• DC009 Grant Funded Hosting
• DC010 Department Meetings
• DC015 Student Life and Government
• DC018 Hosting – Donor, Potential Donors, Visitors, and Other Non-Employee Gifts

Host Process

1. All host expenditures must be preauthorized through email by the appropriate Unit Leader.  
2. Once the event is completed, complete the Host Request form. Attach all supporting documentation including itemized receipts, list of participants and relationship to TMCC, agenda, preapproval emails, and any other supporting documentation as to the who, what, why, and when of the event.  
3. After completion and full approval process of the Host Request Form, proceed with processing the expense transaction through Workday.  Make sure to attach the final approval form and all supporting documentation to the transaction.  

Note: Expenses that do not follow this policy may be the liability of the individual and may be denied and/or subject to reimbursement to TMCC by the individual.