|
POLICY AND PROCEDURE MANUAL |
Filing No. 3,351 |
Revision Date: 04/06/99
Date Issued: 04/77
Revisions marked # |
[.pdf version] |
|
SUBJECT
Official Hospitality Payment Guidelines
PURPOSE
To set forth limitations and procedures for expenditures for official hospitality
made by agencies within the executive branch of state government.
AUTHORITATIVE REFERENCES
K.S.A. 75-3701, K.S.A. 75-3731a,
# KA.R. 1-16-18
GENERAL INFORMATION
The Director of Accounts and Reports, subject to the approval of the Secretary
of Administration, may prescribe limitations and procedures relating to expenditures
for official hospitality by agencies within the executive branch of state government
pursuant to K.S.A. 75-3731a.
DEFINITIONS: As used in these guidelines, the following words or phrases
shall have the meanings prescribed herein:
"Official hospitality" means expenditures from appropriations designated
for official hospitality under the following conditions:
- the expenditure is made by a state agency, officer or employee acting
as an official host as part of the office, duty, position, charge or public
trust which the state agency, officer or employee holds;
- the expenditure is made for meals, lodging, transportation, official
gifts and favors, official entertainment or directly related miscellaneous
expenses provided to official guests or provided for an official function;
and
- the expenditure will assist the agency in fulfilling an objective or
goal which bears a valid relationship to the powers and functions of the
state agency.
"Official host" means:
- a state agency, as defined in K.S.A. 75-3701, which has a state appropriation
for official hospitality; or
- one or more officers or employees of such state agency responsible for
receiving official guests on behalf of the state agency or for sponsoring
and supporting an official function.
- "Official guest" means any person who, by virtue of status or position, is
or may be of assistance in fulfilling an objective or goal bearing a valid relationship
to the powers and functions of the agency.
- "Official function" means a meeting, including business meetings, or a gathering
of individuals as invited guests or open to the public at large which is sponsored by
a state agency to fulfill an objective or goal bearing a valid relationship to the powers
and functions of the agency.
- "Officer or employee" means any duly appointed or elected person serving a
state agency which has a state appropriation for official hospitality.
- "Meal" means charges for food, including applicable taxes, all fees and tips
to waiters and dining room attendants, or other expenditures for items necessary for the
service of food. Food is construed to mean any nourishing material commonly consumed,
whether food or beverage.
- "Lodging" means charges for lodging rooms, including applicable taxes, and
reasonable fees and tips to hotel porters, bellhops, doormen or maids. Services to guests
commonly provided in lodging establishments for a separate fee such as barbers, cosmetologists,
hair stylists, shoe shine, valet service, laundry or dry cleaning service, newsstands
and items commonly carried in drugstores are not considered to be lodging expenses.
- "Transportation" includes charges for group or mass transportation in buses
or other vehicles from meeting places to places where official hospitality is extended,
including tours.
- "Official gifts or favors" means reasonable charges for incidental items which
are intended to be given to official guests as an indication of goodwill or esteem.
- "Official entertainment" means charges for admittance and participation by
official hosts and guests at public functions such as performances, sports events and
concerts. Official entertainment expenses may also include charges for professional artists,
performers, entertainers, musicians who are engaged by official hosts to perform at an
official function.
EXPENDITURES AUTHORIZED:
- Expenditures of state moneys for official hospitality may be authorized
for and shall be limited to those instances in which the agency can reasonably
expect that the expenditure for official hospitality will assist the agency
in fulfilling an objective or goal bearing a valid relationship to the powers
and functions of the agency.
In all instances in which official hospitality funds are expended, the
state agency shall note on the payment voucher the following information:
- the name or a description of the group and the number of official guests;
- the nature and the objective or end of the official function;
- details of the expenditures and charges; and
- a statement that no state employees receiving meals under this policy
are claiming subsistence or the name of each state employee who received
meals and who is also claiming subsistence. (Under K.A.R. 1-16-18, any
state employee who is claiming subsistence must deduct the value of any
meals received free of charge.)
- Actual expenditures for official hospitality shall be allowed by the Director
of Accounts and Reports within the established appropriation limitation.
EXPENDITURES NOT AUTHORIZED:
No expenditure of state moneys shall be allowed by the Director of Accounts
and Reports for official hospitality for inmates or patients except when they
are acting as official hosts. Spouses of official hosts shall not receive expenses
for lodging or meals not scheduled as part of an official function.
EXCEPTIONS:
Nothing herein shall be construed to limit the expenditures
from appropriations to the Governor, Legislative Coordinating Council, the Interstate
Cooperation Commission, the Judicial Branch or any elected state officer.
CONTACT SOURCES
Questions regarding expenditures for official hospitality should be directed to:
Division of Accounts and Reports
Central Accounting Services Section
Audit Services Team
|
