Host-Related Expenditures

Revised Spring 2022

All Host expenses must follow the Nevada Systems of Higher Education (NSHE) Procedures and Guidelines Manual Chapter 5 Section 1.


Host expenditures may be incurred by or on behalf of employees or guests of the institution in the conduct of necessary business activities. Hosting must provide a benefit to the institution through the establishment of goodwill, promotion of programs, or the creation of opportunities in which the mission of the institution may be advanced.

Host expenses include, but are not limited to:

  • Meals/Food
  • Beverages
  • Flowers
  • Small gifts

All expenditures that are essential and part of a program, such as faculty and student recruitment activities, participant-funded events, and food supplied for culinary programs are normal operating expenses and are not a host expense. 

Food, beverages, flowers, and small gifts are prohibited on all state accounts unless it is non-consumable and for the purpose of essential educational supplies in an academic program, such as Culinary Arts. For example, food purchased for in-classroom experiments or Culinary Arts classroom preparation is exempt from the host process.*

*Expenses and reimbursements/revenues must post to the same Workday worktag. 

Host Expenses and Restrictions

Exceptions to these restrictions must be approved in advance by the President in writing. All exceptions must still comply with NSHE and Board of Regents (BOR) policies.

  1. Host expenditures may not be charged to state accounts and may only be charged to approved host accounts. 
    1. Grants and self-supporting accounts with an approved host line may only be used for host expenditures. If you have questions about whether your account can be used for host, please contact TMCC Finance.
  2. Host expenditures may not be used to pay or reimburse expenses otherwise not allowed by state or institutional regulations.  
  3. Gratuities shall not exceed 20 percent of the cost of a meal.
  4. NSHE institutions are exempt from Nevada sales tax; individuals will be required to reimburse the college for any Nevada sales tax paid.