Business Services

Haas Finance

Entertainment

At UC Berkeley, "entertainment" includes expenditures for meals or light refreshments and related services (e.g., labor charges, room rental, equipment rental, decorations, flowers, and similar expenditures) incurred in connection with events that are primarily social or recreational activities in support of the university's mission. Such activities must support an underlying university business purpose such as promoting goodwill or cultivating donors.

Entertainment usually has a guest-host relationship, in which an official guest or guests attend an event, at the invitation of a UC Berkeley host for a business purpose. Although administrative meetings might not typically include a guest-host relationship, they too may incur allowable entertainment expenses.

In general, entertainment expenses must be cost-effective and make the best use of public funds.