The University of Kentucky requires a business purpose for all requests. A business purpose is a statement that adequately describes the expense as a necessary, reasonable, and appropriate business expense. When using University funds, documentation of a clear business purpose is required so that an approver, reviewer and/or auditor may reasonably conclude and agree that the expenditure supports or advances the goals, objectives, and mission of the University.

Providing a valid business purpose is a requirement for Uniform Guidance and University policy. The 5 “Ws” (Who, What, When, Where, and Why) can be used to determine if the documentation and business purpose meet the University standards.