Hospitality PolicyHospitality Policy
Hospitality Supporting Information
Regardless of payment method, all hospitality payments require the following supporting information:
1. Signed approval from the EBO, Supervisor, or Department Budget Officer.
Please note: The payer cannot approve his or her own hospitality payment. In such
cases, someone with fiscal responsibility of the funding being used for payment
must approve the payment.
2. State of purpose of the event.
Please note: The purpose must reflect the benefits received by WVU.
3. Date of the event.
4. Location of the event.
Please note: When the event is held on-campus, list the building and room.
5. Number of attendees.
Please note: The University Related Purpose should indicate the number of attendees when less than 20.
6. Name of attendees, including title (if less than 20).
Please note: The University Related Purpose should indicate the number of attendees if less than 20.
7. Relationship of attendees, employee, family, etc.
Please note: The relationship should reflect association with WVU.
An acceptable example of a University Related Purpose for hospitality that would
meet both the Administrative Shared Service Center EBO and the Hospitality Policy with over 20 attendees is shown below.
The number prior to the phrase corresponds with the required supporting documentation:
Over 20 Employees:
Provost of Academic Affairs, Sam Smith, hosted a hospitality event for members of
the Board of Governors, a recognized U. standing committee, to continue their discussion
of financial stability on
(4) 208 Stewart Hall with
(5) 25 attendees
(6) who are all WVU employees.
The Provost’s Purchase Payment Form should have a space for (1) Signature of the approval from the EBO, Supervisor, or Department Budget Officer.
Fewer that 20 Employees:
Events with fewer than 20 attendees require the name, title and relationship of each participant. An acceptable example to meet requirement for No. 6 might be:
1. Mickey Smith, President, WVU employee
2. Minnie Smith, Dean of Name of College, WVU employee
3. William White, Candidate for open position of Director of Name of College, Non- WVU employee.
Failure to provide full documentation may create a tax liability to the employee. All payment methods require either an original itemized invoice or receipt. Payment to the vendor requires original itemized invoice. PCard payment requires original itemized receipt to be maintained in the departmental PCard files. Employee reimbursement requires original itemized receipt to accompany the Employee Reimbursement Form.
Student related events with refreshments are not hospitality, but the University Related Purpose should list the number or approximate number of students attending the event, along with when, where, and why the event was held.
Hospitality is one of the types of transactions most audited. The type of documentation auditors request for hospitality included an itemized receipt, purpose of event, list of attendees, their relationship to WVU, and signed approval. If not apparent on the Purchase/Payment Form, auditors will be directed to seek required documentation from the cardholder.