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4.1 Employee Group Meals
This includes both regular meals and refreshments for a group of University personnel not in a state of travel. The incidental presence of one or more guests will not change the classification if the occasion is primarily intended for the group of employees. The University may pay or reimburse properly documented meals whose primary purpose is a business discussion. The University, however, does not anticipate there will be many of these requested.
4.1.1 Meals and refreshments for employee groups may be purchased only when unusual circumstances prevail. The President's or appropriate Vice President's approval must be secured before payment of any and all employee meals and is to be requested in advance of the event. IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal. The detailed information should be maintained in the department, college or administrative office for periodic review.
4.1.2 Food purchases for office or departmental retreats/workshops are considered to be personal expenses of the participants.
4.1.3 Advance written approval must be secured from the President or appropriate Vice President and maintained in the department, college or administrative office for periodic review. The request must be routed through and have the concurrence of the appropriate dean/director and vice president.
4.1.4 Contracted University Dining Services should be utilized when facilities can be scheduled. If other facilities or services are utilized, justification must be provided.
4.1.5 No disbursement or reimbursement will be made from University funds for the cost of alcoholic beverages. Alcoholic beverages are not permitted on University property. The President of each four- and two-year institution is authorized to, and may from time to time designate a place on property owned or controlled by the institution where alcoholic beverages may be served by alumni and foundation organizations at a function or event sponsored by said organization.
4.1.6 Retirement events will be allowed in accordance with University policies. Departmental accounts may fund up to $100.00 per event. This amount may be spent with contracted University Dining Services only. Any excess expenditures must be paid as personal expenses by sponsoring individuals.
4.2 Guest Meals
This applies when one or more University employees purchase meals or refreshments for a University guest or guests. The University may pay or reimburse properly documented meals whose primary purpose is a business discussion.
4.2.1 These provisions for guest meals apply when a University official is being reimbursed for meals purchased for a guest and do not apply when a guest will be reimbursed for meals which are purchased by the guest. Please note that the cost of meals for persons performing services under a contract with the University should ordinarily be included in the terms of the contract. "Guest meals" include both the guests and University personnel in the same party.
4.2.2 The approval of the appropriate academic or administrative officer must be secured before reimbursement of any and all guest meals. The approval may be secured in advance or after the fact as noted below.
4.2.3 Contracted University Dining Services should be utilized when facilities can be scheduled. Meals provided by contracted dining services may be approved by the appropriate academic or administrative office. No Request for Food Purchase form is necessary when using contracted University Dining Services. IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal. The detailed information should be maintained in the department, college or administrative office for periodic review.
4.2.4 Advance written approval may be secured for a non-contracted dining services meal by submitting a properly completed Request for Food Purchase form (Exhibit A-14) routed through and have the concurrence of the appropriate academic or administrative officer. IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal. The detailed information should be maintained in the department, college or administrative office for periodic review.
4.2.5 After-the-fact written approval may be secured by routing the request through appropriate channels to the appropriate academic or administrative officer. When advance written approval is not received, the purchaser assumes the risk that the reimbursement may be disallowed.
4.2.6 Reimbursement for meals purchased off-campus will not exceed actual costs. (Maximum reimbursement will be limited to twice the rate provided for regular travel reimbursement in-state.) Receipts and a Request for Food Purchase form must be provided.
4.2.7 Costs for guest meals purchased off-campus may not be charged directly to the University without the specific advance approval of the Vice President for Business and Fiscal Affairs.
4.2.8 No disbursement or reimbursement will be made from University funds for the cost of alcoholic beverages. Alcoholic beverages are not permitted on University property. The President of each four- and two-year institution is authorized to, and may from time to time designate a place on property owned or controlled by the institution where alcoholic beverages may be served by alumni and foundation organizations at a function or event sponsored by said organization.
4.3 Non-Employee Group Meals
This applies when meals or refreshments are purchased for a non-employee group, such as conference or institute participants. The incidental presence of one or more University employees will not change this classification if the occasion is primarily for a non-employee group.
4.3.1 This provision applies to meals and refreshments purchased for participants in conferences, institutes, and similar non-employee group activities where the food is provided as a part of the regular planned program and funding is specifically provided as a part of a separate approved program budget. Food items may not be purchased from departmental funds for participants in a regularly scheduled credit class.
4.3.2 Approval of these meals must be granted by the appropriate supervisor.
4.3.3 Advance written approval may be secured for non-contracted dining services by submitting a Request for Food Purchase form (Exhibit A-14) through proper channels to the appropriate approving official. IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal. The detailed information should be maintained in the department, college or administrative office for periodic review.
4.3.4 Contracted University dining services should be utilized when facilities can be scheduled. An explanation should be provided if other facilities are utilized. Approval for contracted dining services should be documented with the appropriate approving official. No Request for Food Purchase form is necessary when using contracted University dining services. IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal. The detailed information should be maintained in the department, college or administrative office for periodic review.
4.3.5 No disbursement or reimbursement will be made from University funds for the cost of alcoholic beverages. Alcoholic beverages are not permitted on University property. The President of each four- and two-year institution is authorized to, and may from time to time designate a place on property owned or controlled by the institution where alcoholic beverages may be served by alumni and foundation organizations at a function or event sponsored by said organization.
4.3.6 The request for reimbursement or payment should include the identification of all persons being served, but need not necessarily include specific names. For example, those served can be identified as "30 registered conference participants and guests," subject to there being available for audit a roster, registration list or other information which could be used to identify the persons being served. Reimbursement for refreshments also does not require the listing of individual names, but does require identification of the function and the estimated number of people served. The approving official is responsible for ensuring adequate documentation exists to support payment under this provision.
4.4 Reimbursement or Payment Requests
All reimbursement or payment requests for non-contracted dining services events must be submitted with a properly approved Request for Food Purchase form (Exhibit A-14). All sections of the form must be completed.
4.4.1 Vendor receipts or invoices must be attached. The receipt form may vary depending on what the vendor will provide. The receipt must clearly support the dollar amount, identify the vendor and indicate payment. In addition to an itemized receipt, IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal. The detailed information should be maintained in the department, college or administrative office for periodic review. Individual receipts, for each occasion, are required. The listing of "restaurant charge" on a hotel folio will not be adequate.
4.4.2 The approved Request for Food Purchase form, the receipt(s), a request for payment or travel claim and a requisition should be submitted to the Business Office for processing. The name of the employee to whom reimbursement should be made or the vendor to whom payment should be made must be entered under "Make Payment or Reimbursement to:".
4.4.3 When Contracted University Dining Services are utilized, the approved documentation should be maintained in the department, college or administrative office for periodic review. In addition to an interdepartmental transfer, IRS rules on substantiation of business expenses require documentation of time, date, place, specific topic of discussion and attendees at the meal.