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Account DescriptionAccount NumberDefinitionGuidelinesEntertainment Domestic International77-31077-350Any activity which is of a type generally considered to constitute entertainment, amusement, or recreation, such as entertaining at night clubs, cocktail lounges, theaters, country clubs, golf and athletic clubs, sporting events, and on hunting, fishing, vacation and similar trips.Luxury or extravagant expenses are not allowed.Precise and detailed documentation is required.Use these accounts from an employee/marketing perspective. Events that occur as part of our services offered to students should still use the 82-901 Other Student Related account.Travel Domestic – Lodging Domestic – Transportation Domestic - Meals International – Lodging International – Transportation International - Meals77-21077-23077-24077-25077-27077-280Travel expenses include transportation costs (fares, mileage allowances, and automobile expenses), meals and lodging, and per diem payments. Include airfare to a foreign country in the international account, even if purchased in the US and departing from a US city, due to the activity of landing on foreign soil. However, purchases in the US airport, such as meals, would be considered domestic, even if your destination is foreign (because the activity is occurring on US soil).Conference Fees/Training Domestic International77-11077-170Registration or enrollment fees of a conference or training class.This classification is only for the actual attendance/registration fees of the training. Any meals and travel related to the conference should be reported in the separate meals and travel accounts.Conferences Hosted77-510Total expenses incurred by the organization in conducting meetings related to its activities such as facility rentals, speakers’ fees and expenses, and printed materials. Use this account for large conferences hosted by Ringling, not for general business meetings.Meals General Business – Domestic Celebratory - Domestic77-41077-420General account is for local business meals with prospective employees, clients, and visiting artists; and meals/snacks purchased for meetings.Celebratory account is for employee team building, group lunches, birthdays/holidays.Use this account for small gatherings. If paying for meals for large events, use the Contracted Food Service account 81-610.Luxury or extravagant expenses are not allowed.Employee celebrations should be infrequent and purposeful (i.e. morale, team building). Precise and detailed documentation is required.Breakroom items such as coffee/water/mints should be treated as supplies (71-100) instead of meals.Account DescriptionAccount NumberDefinitionGuidelinesContracted Food Service81-610Local meals that are occurring for major business purposes. Examples include campus-wide and fundraising events.Use this account for large events. If paying for meals for individuals or small group meetings, use the Meals – General Business - Domestic account 77-410.Other Student Related82-901Expenses involving programming, services, activities, and craft services during film productions provided to students as part of our overall mission. Use this account for student programming that contributes to the students’ overall learning, development and success at Ringling.Q&A How should we handle celebration or entertainment-like events that involve students? For example, if we put on a mixer or opening night event before a gallery showing.Consider whether the overall purpose is marketing, such as to prospective students. Then follow the same model as above. Small gatherings might be Meals – General Business; larger gala type events might be Contracted Food Service or Entertainment. Events for currently enrolled students that are part of the overall education service we provide would use the 82-901 Other Student Related account. For example, a Student Life event on the Scott Plaza that involves a DJ, inflatables or a rock wall, may have the purpose of providing community, diversity, etc. The food would be coded to Meals 77-410 or Contracted Food Service 81-610. But the other event services would be coded to 82-901 Other Student Related.How should we report travel expenses for independent contractors? (We are currently using 81-380 Honorariums/Prof Fees – Travel/Reimbursable Expenses.)These need to be split out into the new accounts.It does not matter whether we pay vendor directly or reimburse contractor – still use these same accounts.How should we handle sponsorship events that we attend that are have both food and an activity? (This is regarding the value portion – the sponsorship or donation portion will continue to be recorded in 75-045.)Smaller events such as luncheons with one informational lecture or speech would be treated as Meals – General Business – Domestic.Grander events that include formal attire, cocktail parties, galas, music, comedians, multiple speakers, etc. should be treated as entertainment.How should we handle interviewing expenses? Meals, transportation, and hotel expenses should be coded to the new accounts. If you need a way to track interview meals vs other meals, start each description with a consistent code, such as INT, so that transactions can be easily identified.Other interviewing expenses (such as background checks) will continue to use the interviewing accounts. ................
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