Entertainment expenses and refreshments
Refreshments for internal meetings
For regular internal meetings, such as department meetings, unit meetings, team meetings, working group meetings and project group meetings, it is possible to order tea/coffee and water. As a general rule, AU will not cover the cost of food or other drinks for these meetings.
For council and committee meetings at university, faculty, school/department, centre and administrative division level, cross-organisational management meetings, and presentation, dialogue and work meetings involving units from another faculty/administrative division, it is possible to order rolls/bread or fruit/chocolate/cake as well as coffee/tea and water. In exceptional circumstances, when a meeting needs to be scheduled during or immediately before/after lunch, it is possible to order sandwiches. This also applies if the meeting includes external guests.
As a general rule, members of staff at Aarhus University (AU) may not dine out (in cafes, restaurants or similar establishments) using university funds if the event does not include external guests. This rule also applies if the money comes from externally funded projects.
However, as an exception, on special occasions that are clearly connected to work-related activities, it is possible for a group of AU employees to dine out using university funds. An example of such an occasion could be celebrating that an important objective has been met as part of a council or committee meeting at university, faculty, school/department, centre or administrative division level, a cross-organisational management meeting, or a presentation, dialogue or work meeting involving units from another faculty/administrative division.
In general, when ordering refreshments for internal meetings, AU encourages its staff to exercise restraint and to ensure that the expenses incurred are reasonable and commensurate with the purpose of the meeting in question. In cases where this is difficult to assess, it is up to the relevant manager to decide whether the expenses are reasonable and commensurate.
When approving refreshment expenses for internal meetings, the full names of the participants and the purpose of the meeting must be stated in IndFak or RejsUd.
Entertainment expenses
As a general rule, entertaining at AU is about showcasing academic achievements or extending professional hospitality to our external partners. The purpose is to promote the university’s activities, and entertainment expenses are paid for those who are not employed by AU and the representatives of AU.
The following events, providing they include external guests, may be concluded with a lunch or a dinner:
- Guest lectures
- Conferral of Honorary doctorates
- Completion of major projects in a committee, such as an assessment committee
- Academic / professional events
There must be a reasonable ratio between the number of external guests and the number of AU employees at the lunch/dinner. As a general rule, the ratio should be 50/50. However, if fewer than 10 people are attending the lunch/dinner, this ratio may vary. In cases that are difficult to assess, it is up to the relevant manager to decide whether there is a reasonable ratio between external guests and AU employees.
If a visiting lecturer or recipient of an honorary doctorate travels to AU from abroad and brings a guest, AU can pay for the guest to join the lunch/dinner. The university can also pay for a guest of the official AU host to join the lunch/dinner.
This expense is paid by the school/department/centre/faculty/administrative division.
In general, when entertaining external guests, AU encourages its staff to exercise restraint and to ensure that the expenses incurred are reasonable and commensurate with the purpose of the event in question. In cases where this is difficult to assess, it is up to the relevant manager to decide whether the expenses are reasonable and commensurate.
When approving entertainment expenses, the purpose of the event, the full names of the participants, and, if relevant, the participants’ affiliation to AU must be stated in IndFak or RejsUd.
Maximum amounts
The senior management team has set the following maximum amounts:
Maximum amounts for entertainment expenses and refreshments for internal meetings | |||
Lunch | Dinner | ||
Internal meetings | Entertainment expenses | Internal meetings | Entertainment expenses |
450 | 450 | 800 | 800 |
Price per person including beverages in DKK (including VAT) | |||
A meal may include one beverage (wine/beer/water) per person for lunch and one to two beverages per person for dinner. AU does not cover the cost of spirits. The amounts stated are not indexed.
Expenses must be reasonable and commensurate with the event in question. The maximum amounts must not be exceeded without prior written approval from the relevant head of department/school, centre director or deputy director.
If the amounts are exceeded without prior approval, the member of staff responsible for settling the expenses will have to pay the difference themselves. For example, if the total cost is DKK 2000 and the maximum amount (based on the number of participants) is DKK 1600, the member of staff will have to pay DKK 400.
In exceptional cases, the relevant dean or the university director can approve the exceeded amount retrospectively, after the event has taken place.
When approving and settling expenses in IndFak or RejsUd that relate to AU employees dining out, the purpose of the meeting/event and the full names of all participants must always be stated. If relevant, prior written dispensation from the maximum amount must also be attached to the expense claim.
