Accounting Office

Documentation, Receipts & Approvals

Business meeting, entertainment, and other event expenses must be supported well enough to show what occurred, who participated, why the University benefited, what was purchased, how much was paid, which funding source was used, and who approved the expense.

Incomplete documentation may result in the expense being returned, denied, charged to another funding source, or reported as taxable income.

Review BUS-79: Expenditures for Business Meetings, Entertainment, and Other Occasions when planning, documenting, and approving an event.

Before committing University funds

Before signing a contract, ordering food, purchasing tickets, or incurring a personal expense for reimbursement:

  1. Identify the event type and bona fide University business purpose.
  2. Identify the official host and anticipated participants.
  3. Estimate the total event cost and calculate the expected cost per person.
  4. Confirm that the funding source permits the expense.
  5. Determine whether standard, additional, exceptional, host, Risk Management, Procurement, or funding-source approval is required.
  6. Obtain any required advance approval.
  7. Plan how the required receipts, attendee information, approvals, and supporting records will be collected.

After-the-fact approval does not make an otherwise unallowable expense allowable.

Create the Expense Report in Concur

In Concur select Business Meeting / Entertainment and Other Events as the Report Type.

Select the appropriate expense type and attach the documentation supporting the event, payment, funding, and required approvals.

A Concur Delegate may prepare the Expense Report on behalf of a Concur User. Acting as a Delegate does not make the Delegate the official host or an approver.

Concur roles and event responsibilities

Role Required or optional Responsibility
Concur User Required for employees processing their own reports Creates and processes Concur Requests and Expense Reports for travel and non-travel reimbursements.
Concur Delegate Optional Prepares or assists with Expense Reports on behalf of a Concur User. The Delegate role does not provide financial approval authority.
Financial Previewer Optional Reviews the report before it proceeds to the Financial Approver when the role is included in the department’s routing.
Financial Approver Required routed role Performs the required financial approval for the applicable Accountability Structure.
Approver Delegate Optional Acts on behalf of the assigned Financial Previewer or Financial Approver and exercises the corresponding system authority.
Exceptional Approver/Delegate Required at the organizational level Supports the processing of a documented policy exception. The system role does not replace the required approval from an official with delegated exception authority.
Official host Policy responsibility, not a Concur role Represents the University at the event and confirms the University business purpose. Being the official host does not independently provide financial approval authority.
Event coordinator or payer Depends on the event Arranges the event, incurs or coordinates payment, and gathers documentation. The coordinator or payer is not automatically the official host or Financial Approver.

Concur roles and routing are established through EACS. The Financial Previewer and Financial Approver should not be assigned to the same person within an Accountability Structure.

Review UCR Concur Roles and Access for current role descriptions and routing requirements.

Which approval or review applies?

Requirement When it applies What must be confirmed
Standard delegated approval An allowable event is within the applicable limits and uses an eligible funding source The expense has a University business purpose, is reasonable and cost-effective, uses an allowable funding source with available funds, does not create taxable income, and complies with policy.
Additional approval BUS-79 or UCR requires higher-level review because of the event type or circumstances The expected University benefit and circumstances justify the additional expense or risk. Examples include employee morale-building or recognition activities and tickets to sporting, theatrical, or musical events.
Exceptional approval The expense exceeds a per-person maximum, includes the cost of a spouse or domestic partner, or otherwise departs from policy The exception is necessary, reasonable, unavoidable, and supported by a compelling written justification.
Host certification Required for applicable entertainment, recruitment, and employee morale-building expenses The event occurred as described, the host participated as required, and the expense served the stated University business purpose.
Funding-source review A contract, grant, gift, donor-restricted, State, federal, or other restricted fund is involved The expense is permitted by both University policy and the terms of the funding source. Apply the more restrictive requirement.
Risk Management review Alcohol, insurance, waivers, or another risk-related activity is involved The applicable Risk Management requirements have been completed.
Procurement Services review A contract, venue agreement, catering agreement, supplier terms, or another purchasing requirement is involved The agreement and purchasing method have been reviewed and approved before the University makes a commitment.

UCR organizations may establish requirements that are more restrictive than BUS-79. Review the current UCR Campus Hospitality Policy and applicable organizational requirements before making a commitment.


Concur Expense Reporting, Documentation, and Approval

Complete the applicable fields in Concur, attach the records needed to substantiate the expense, and submit the Expense Report for the required review and approval. Information already captured in Concur does not need to be recreated as a separate attachment.

    • Report Type: Business Meeting / Entertainment and Other Events
    • Expense type and event type
    • Event date and location
    • Specific University business purpose
    • Official host
    • Total number of participants
    • Participant names and titles, occupations, or group affiliations, as required
    • Total event cost, including related costs paid separately
    • Per-person calculation
    • Chart of Accounts and eligible funding source
    • Separate identification and allocation of alcohol, when applicable
    • Written explanation or justification when required

  • Attach the following when applicable:

    • Original itemized receipt or acceptable electronic receipt
    • Proof of payment for an employee reimbursement when payment is not evident from the receipt
    • Agenda, invitation, program, recruitment schedule, or other material supporting the event’s business purpose
    • Participant list or group-attendance documentation when the information is not entered completely in Concur
    • Written justification supporting a policy exception or cost above a per-person limit
    • Documentation of costs paid separately when needed to establish the full event cost or per-person amount
    • Procurement Services approval, contract, or purchase order documentation when applicable
    • Alcohol Service Review or other Risk Management approval when applicable
    • Funding-source approval or supporting documentation when required by the fund
    • Other required approval completed outside the Concur workflow

    Only attach documentation applicable to the event. An agenda, contract, exceptional approval, funding-source approval, or Risk Management review is not required for every expense.

  • An approval completed through the Concur workflow becomes part of the Expense Report record and does not need to be attached separately.

    Attach an approval when it was obtained outside Concur or when the documentation is needed to support a policy exception, restricted funding source, contract, alcohol service, or another special circumstance.

    Calculate the per-person cost

    Include in the calculation Exclude when separately stated Formula
    Food, beverages, labor, sales tax, delivery, gratuity, and other service charges Room rental, room setup fees, media rental, decorations, and similar non-meal costs Total included meal and service costs ÷ number of participants
    Example
    • Food: $400
    • Sales tax: $35
    • Service and gratuity: $80
    • Delivery: $20
    • Total included cost: $535
    • Participants: 10

    $535 ÷ 10 participants = $53.50 per person

    The amount is within the current $59 lunch limit.

    Review UCR’s current business meeting and entertainment meal rates before making a commitment because the rates may change.

  • Expenses of $75 or more per occasion must be supported by an original itemized receipt or acceptable electronic receipt.

    The receipt should identify:

    • Merchant
    • Transaction date
    • Location
    • Items purchased
    • Amount paid
    • Form or evidence of payment

    A credit-card statement or nonitemized payment receipt may establish that payment occurred, but it does not identify what was purchased and does not replace an itemized receipt when one is required.

    A receipt may be required for an expense under $75 because of the payment method, expense type, funding source, or campus procedure.

  • Expense Deadline
    T&E Card transaction Reconcile the transaction through an Expense Report in Concur within 30 days after the trip or event ends, as required by UCR.
    Employee out-of-pocket reimbursement Submit the Expense Report within 45 days after the expense was paid or incurred, as required by BUS-79.
    Expense Report containing both Follow UCR’s earlier 30-day T&E Card deadline.

    A late reimbursement may be reported as taxable income.

    Review the UCR T&E Card requirements and UC Business and Finance Bulletin BUS-79 for the applicable requirements.

  • Before approving an expense, the authorized approver must determine that:

    • The expense serves a clear and necessary University business purpose or benefit.
    • The expense is reasonable, cost-effective, and represents an appropriate use of University-administered funds.
    • Funds are available and the expense is allowable on the selected funding source.
    • Equally effective alternatives were considered.
    • The expense does not create taxable income for an employee or student.
    • The event type, official host, participants, and University business purpose are properly documented.
    • The per-person calculation is accurate.
    • Required receipts, approvals, certifications, and supporting documentation are included.
    • Any exception is supported by an adequate written justification.

    The approver must review both the information recorded in Concur and the applicable supporting documentation.

    • An individual may not approve their own entertainment expense.
    • An individual with delegated approval authority may not approve the entertainment expense of anyone to whom the approver reports directly or indirectly.
    • An individual may not approve the entertainment expense of a near relative.
    • The approving authority should be the supervisor of, or at a higher organizational level than, the person claiming the expense.
    • A Concur role does not replace or expand an individual’s delegated approval authority.
    • Serving as the official host, event coordinator, payer, or Concur Delegate does not independently provide approval authority.
    • Any required additional or exceptional approval must come from an official with the appropriate delegated authority.

Documentation and approval questions

  • First, contact the merchant and request a duplicate itemized receipt. Many vendors can reissue documentation.

    If a duplicate cannot be obtained, complete the Missing Receipt Declaration in Concur. 

    1. In the Concur Expense Report, select Manage Receipts > Missing Receipt Declaration. Complete the Missing Receipt Declaration.
    2. Attach any available supporting documentation, such as proof of purchase or payment.
    3. Provide the merchant, date, amount, business purpose, and description of what was purchased.
    4. Explain why the required receipt is unavailable.
    5. Submit the Expense Report for departmental review and approval.

    A Missing Receipt Declaration is an exception and does not replace the requirement to make a reasonable effort to obtain an itemized receipt. Completion of the declaration does not guarantee reimbursement or approval.

    Missing Receipt Declarations must be completed by the Traveler!

    Only the actual Traveler can create and submit a Missing Receipt Declaration in Concur. Delegates cannot complete or submit the declaration on the Traveler’s behalf.

  • No. A credit-card or bank statement may support proof of payment, but it ordinarily does not show what was purchased.

    Attach the itemized receipt when required. If it cannot be obtained, follow UCR’s missing-evidence process.

  • BUS-79 requires the total participant count and a guest list identifying participants and their titles, occupations, or group affiliations.

    Do not assume that the size of the event eliminates the attendee-documentation requirement. Contact the Travel and Entertainment team for the current UCR method when individual entry is impractical.

  • Confidentiality does not eliminate the requirement to document the participants’ relationship to the University and the event’s business purpose.

    Use the current UCR-approved method for protecting sensitive donor, recruit, research-participant, or guest information. Do not place unnecessary confidential information in a general business-purpose field.

  • Food, beverages, labor, sales tax, delivery, gratuity, and service charges are included in the per-person calculation.

    If those charges cause the total to exceed the applicable maximum, exceptional approval and written justification are required.

  • The official host cannot approve their own expense. Route the report to an authorized approver who is at the appropriate organizational level and does not have a prohibited reporting or near-relative relationship.

    Serving as the host does not independently provide Concur approval authority.

  • Contact the department’s Systems Access Administrator. Concur roles and routing must be established correctly in EACS.

    A Financial Previewer is optional, but the Financial Approver is required. The Financial Previewer and Financial Approver should not be the same person within the Accountability Structure.

  • BUS-79 and UCR policy establish when additional or exceptional approval is required. The current UCR delegation and organizational structure determine who is authorized to provide it.

    The Concur Exceptional Approver/Delegate role supports the processing of a documented exception; it does not independently grant policy approval authority.

  • Each funding source must permit the expense. Splitting the cost among multiple funds does not avoid a restriction, approval requirement, or per-person limit.

    Evaluate the full event cost and retain the related transactions and allocations together.

  • A T&E Card charge must still be reconciled even when the underlying expense is questioned.

    The presence of the card charge does not establish that the expense is allowable. Follow UCR instructions for repayment, correction, or allocation to an eligible funding source.

  • Send contracts, venue agreements, catering agreements, terms and conditions, and documents requiring acceptance or signature to Procurement Services before making a commitment.

    Use the Payment Card & Restricted Items Matrix to confirm the appropriate payment and purchasing method.