08 - 003 Alcohol

A. Summary

Alcohol is generally an unallowable expense. It is recognized that there may be a bona fide business reason to purchase alcohol, such as important donor functions. In addition, Dining Services and other departments may purchase alcohol for cooking, laboratory or resale purposes. If there is a compelling business reason and the expense is reasonable, the purchase of alcohol is allowable, if an appropriate source of funds is cited.

B. Source of Funds

Alcohol purchased for purposes other than cooking, laboratory or resale may only be purchased:

  1. With internally designated funds clearly delineated as "DISCRETIONARY" within the USNH general ledger; or
  2. With restricted gift or endowment payout accounts that have been approved by the Controller.

C. Business Purpose

The bona fide business purpose for the purchase of alcohol must be clearly disclosed on supporting documentation accompanying purchase or reimbursement documents.

The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.