Each business purpose must include:

1. Who incurred the expense or who benefitted; specific names of individuals/groups are required
2. What the expense entailed (e.g., item purchased or activity conducted)
3. Why this is a University expense (i.e., specific reason, purpose)
4. Where the event or activity took place (if not apparent in transaction detail or receipts)
5. When the event or activity occurred (if not apparent in transaction detail or receipts)