Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 08/15/2013

Institutional funds cannot be expended for alcoholic beverages. 

When the full cost of alcoholic beverages is recovered through charges to the participants or sponsoring group, alcoholic beverages may be served at banquets or other special group activities conducted as part of a workshop or conference. Income and costs are to be accounted for in Designated Operating Funds (05xxxx), Auxiliary Enterprise Funds (1xxxxx), or Agency Funds (9xxxxx) only. 

If alcoholic beverages are purchased in the course of entertainment or recruitment activities, the cost must be separated from the meal charges that are to be paid for by OSU.  The separate bill for the alcoholic beverages should be sent to the OSU Foundation for payment.