22-1: Group gatherings

Effective: July 1, 2007
Revised: October 9, 2025
Approved by: Van Christensen
References: Utah Code 63G-6a, Administrative Code R33, 2 C.F.R 200.423, 2 C.F.R 200.437, 2 CFR §200.438, Utah Code 51-7-3, Utah Code 67-16, IRS Publication 15-B, Executive order 002 2014, Utah Code 63G-6a-1208

Purpose

This policy defines how an agency may spend funds for allowed events and addresses general spending rules for events, specific spending rules for the most common expenses, and requirements for approval and documentation.

Definitions

Agency – Any agency, board, bureau, commission, office, department, or other administrative subunit of state government under the executive branch.

Concur – Software used by the state to manage travel, reimbursements, and p-card transactions.

Designee – The person who has written permission from the executive director to act on their behalf.

Executive director – The executive leader of an agency.

Vantage Financial – The financial management system used by the state for accounting, budget control, and reporting.

Funds or public funds – Money, funds, and accounts, regardless of the source, that are owned, held, or administered by the state or any of its boards, commissions, institutions, departments, divisions, agencies, bureaus, laboratories, or other similar instrumentalities as defined by Utah Code 51-7-3.

Group gathering – A group of 2 or more people meeting together for an event or meeting where public funds are spent. Examples of group gatherings include business meetings, community, employee recognition, team building, training, or retirement events.

Non-employee – A person who is not employed by the state of Utah.

Per diem – The generic term for the federal travel reimbursement rates, sometimes called GSA rates. Rates can be found on the U.S. General Services Administration website.

Political subdivision – A county, city, town, school district, local district, special service district, or any entity other than an agency.

Policy

A – General spending rules for events

1 – Funds donated to the state are interpreted to be public funds and are subject to this policy.

2 – Goods or services donated to the state must comply with the conflict of interest standards detailed in the Utah Public Officers’ and Employees’ Ethics Act, Utah Code 67-16.

3 – Agencies are accountable for the prudent use of taxpayer funds for group gatherings.

4 – Funds spent for group gatherings are intended to cover ordinary event expenses that are necessary and reasonable to meet the business purpose of the event.

5 – Agencies may spend state or federal funds on allowed events to improve working conditions, employer-employee relations, employee health, employee performance, and to provide information or training to employees, other agencies, political subdivisions, or the public. See 2 C.F.R 200.437.

6 – Agencies may not spend federal funds for entertainment, amusement, or social activities. See 2 C.F.R 200.438.

7 – Agencies may not spend funds for alcoholic beverages or anything related to alcoholic beverages, for example bartending services.

8 – Agencies should use the tax exempt number assigned to the state for expenses paid for with a p-card or through Vantage Financial. See p-card policy 21-1-G for more information.

B – Event expenses must follow purchasing rules

1 – All purchases must follow purchasing policies from the GovOps Division of Purchasing, Utah Code 63G-6a, and Administrative Code R33.

2 – If the cost of the event will be between $5,000.01-$10,000, agencies may need to secure quotes from vendors. To learn when quotes are needed, see Administrative Code R33-105, the purchasing flowchart, or visit the GovOps Division of Purchasing training page. For questions, contact the GovOps Division of Purchasing.

3 – If the total cost of an event will be over $10,000, agencies must contact the GovOps Division of Purchasing.

4 – Agencies must comply with Utah Code 63G-6a-24 and Utah Code 67-16 when a vendor offers free meals, rooms, hotel points, or gifts. These laws help make sure that such offers do not result in real or perceived favorable treatment of the vendor or special benefits to an employee.

5 – If a group gathering expense requires a payment before the event, agencies must follow the rules for prepayment listed in Utah Code 63G-6a-1208. For questions, contact the GovOps Division of Purchasing.

6 – If an agency is not required to follow Administrative Code R33-105, Utah Code 63G-6a-1208, or use the GovOps Division of Purchasing, the agency must have a formally adopted policy and follow it.

C – Non-employee guests

1 – Non-employee guests may attend an event if their attendance meets the business purpose of the event.

2 – Agencies must include non-employees in their list of attendees.

D – Events must be approved and properly documented

1 – All costs of an event must be documented and included in the event total to determine the approval requirements.

2 – The event must be approved before any contracts are signed or purchases are made.

3 – Approval for events that cost $1,000 or more

3a – If an event costs $1,000 or more, it must be approved using the form FI 58: Group gathering authorization.

3b – FI 58 forms must be approved by the following employees:

an agency budget officer;
the agency division director; and
the agency executive director or designee.

3c – If an event costs 20% or more than the approved amount, the agency must fill out another FI 58 form after the event. The agency must:

get the new form approved by the people listed in section D3b above; and
explain on the updated form why the actual cost was more than the approved cost.

4 – Approval for events that cost less than $1,000

4a – Agencies may choose to use the FI 58 form for events that cost less than $1,000, but the form isn’t required.

4b – If an event costs less than $1,000, the event must be approved in writing by an authorized supervisor.

5 – Group gathering expenses must be supported by the following documents:

approved FI 58 form (see D3 above) or written approval (see D4 above);
itemized receipts or invoices;
list of attendees and their relationship to the state;
agenda;
documentation of quotes if applicable;
copy of signed contracts if applicable;
documentation of prepayment approval if applicable; and
documentation from the GovOps Division of Purchasing if the event costs over $10,000 or documentation from an agency’s independent procurement authority.

5a – These documents must be retained using Vantage Financial, Concur, or another agency approved system.

5b – For group gathering expenses paid with a p-card, documentation must be uploaded into Concur. See p-card policy 21-2.

E– Rules for meals, snacks, and retirement events

1 – Meals and snacks may be taxable

1a – Meals or snacks that are provided regularly may be taxable; see IRS Publication 15-B: Meals.

1b – If a meal is taxable, agencies must report the cost of the meal for each employee to payroll by submitting a ticket through the finance help desk.

2 – How much can we spend?

2a – Meals: Agencies may spend what is necessary and reasonable to achieve the business purpose of the event. Generally, food and beverage costs should be within per diem per person before the taxes and tip, except for retirement events (see E2c below).

2b – Snacks: Agencies may spend up to $5 per person for snacks. Limit 2 per day.

2c – Retirement events: For retirement events with groups of 20 people or less, agencies may spend up to per diem on food and beverage before taxes and tip. For groups over 20 people, agencies may spend up to $10 per person for food and beverage before taxes and tip.

2c1 – The agency executive director or designee may approve higher food and beverage costs, considering the reasonableness of equity between employees.

F – Rules for lodging

1 – Agencies must follow lodging rules in travel policy 10-8: Lodging.

G – Rules for tips and fees

1 – Agencies may tip up to 20% for meals.

2 – If an expense includes service fees and gratuity, agencies may pay up to 25% of the applicable costs to cover both.

3 – An agency may pay for delivery fees if it is cost effective under the circumstances.

H – Rules for presenters

1 – Agencies must follow purchasing rules for paying presenters. See section B for links to purchasing rules and policy.

2 – If a presenter is a state employee, any fees or gifts must comply with Utah Code 67-16 and Executive order 002 2014.