Hospitality expenses must be directly related to, or associated with, the active conduct of official HSU business. When an employee acts as an official host, the occasion must, in the best judgment of the approving authority, serve a clear HSU business purpose, with no personal benefit derived by the official host or other employees. In addition, the expenditure of funds for hospitality should be cost effective and in accordance with the best use of public funds.  Account 660805 (Hospitality) should be used for all hospitality expenses.