When Will the University Pay for Business Meals?
The University will generally reimburse an individual for certified business meals. In order to be certified, the meal must:
- Have departmental approval
- Have a substantive and bona fide business purpose deemed essential to the University's mission
- Include more than one person
- Be documented with itemized original receipts, purpose or reason, number of participants, and other required information specific to the type of meal.
- Adhere to both meal expenditure limits and other restrictions dictated by the source of funds used to pay
- Have the required approving signatures on the Business Meal Certification form.
In some circumstances, defined below, the University will also pay vendors directly for certified business meals.
Typical Participants
Some typical participants in business meals are:
- Representatives of the state
- Private consultants as part of training or professional development
- University donors
- Business representatives
- Prospective employees or students for the purpose of recruitment
- Employees who are required to work through their meal periods
- Students and employees at student functions directly related to education of the students
Expense Limits
Business meal expenses may be paid only up to specific dollar
limits per person per meal. There are meal expense limits for breakfast, lunch,
dinner, and incidentals, and they vary based on source of funds. These limits
are determined by the Commonwealth's Department of Accounts (DOA), and are subject
to change.
State Funds
Meal expense limits for state funds depend upon the locality where
the meal was taken, and can be found in State
Funds Lodging Meal, and Incidentals Limits. There are two exceptions:
- Payment from state funds can be made for meal expenses exceeding the above
limits by up to 50%, with written justification and approval of a Dean, Vice President,
or designee on the Business Meal Certification form.
- When an internal caterer is the meal vendor, higher limits are allowed from
state funds, and locality is not considered. However, these limits may NEVER be
exceeded, and their use is limited to a very short and specific list of internal
caterers. Internal catering limits and vendors may be found at Internal
Catering Meal Limits.
Local Funds
Meal expense limits for local funds are generally higher than for state funds, do not vary by locale, and can be found at
Local Funds Lodging and Meal Limits.
Other Restrictions
State Funds
- Alcohol -- Any expenses for alcohol during a business meal will NOT be paid from state funds.
- Spouses -- Spouses of business meal participants may attend a business meal, but their portion of the expense will NOT be paid from state funds.
- Staff Meetings -- Meal expenses for staff meetings will NOT be paid from state funds, unless employees were required to work through their meal periods.
Local Funds
- Alcohol -- With appropriate approvals on the Business Meal Certification form,
alcohol for business meal consumption may be purchased on local funds only.
- Alcohol both purchased with and consumed with a meal, where the
cost of the alcohol does not exceed the cost of the food, requires only the signature of Dean, Vice President, or Designee.
- All other purchases of alcohol for business meal consumption require the signature of Dean or Vice President.
- Spouses -- With written approval of Dean or Vice President, local funds may
also be used to pay for meal expenses of spouses of business meal participants.
- Staff meetings -- Meal expenses for staff meetings can be paid on local funds
only.
Please note: Information on circumstances
under which alcohol may be served at the University is published in
Policy VII.F.3, "Sale of Alcoholic Beverages", which does not address the payment restrictions above.
Direct Payment vs. Reimbursement
Please note: Before making arrangements
for the meal, use the Goods and Services Procurement Guide to ensure that your
business meal is purchased by an allowable method for the particular meal circumstances
and costs.
Reimbursement
Generally, individuals should pay for business meals and then
request reimbursement using the Payment Voucher.
Direct Payment to Vendor
This method of payment for business meals is very limited, and
can be made only in the following circumstances:
- Petty cash advances for business meals when reimbursement is not practical.
- Unprepared food (e.g. grocery store food items) purchased using the University Purchasing Card.
- Catered meals supplied by either external or internal vendors.
- Restaurant meals ordered on a standing purchase order created by buyers in Procurement Services. LPOs may NOT be used for this purpose.
Procedure for obtaining both reimbursement and direct payments to vendors is provided below.
Business Meal Payment and Reimbursement Procedures
Documentation
Original Documentation Requirements
- There must be itemized original receipts for all expenses for which payment is sought.
- A properly completed Business Meal Certification form must be completed with all required approval signatures.
- The signed original of this document, along with all itemized receipts, must be kept in the requesting department for three years plus current fiscal year.
The exception to this requirement is when the Petty Cash Voucher is used to
replenish a petty cash account following the disbursement of funds for a business
meal. In that case, the original of the Business Meal Certification form must
be sent to Procurement Services, and a copy should be retained in its place by
the department.
- Purpose or reason for the meal and the number of participants must always
be supplied as part of documentation. Other additional information may be required,
depending on the type of meal.
- When the Business Meal Certification form is kept in the department, purpose
or reason, number of participants and additional required information must also
be supplied in the payment method's documentation (Purchasing Card Log, Payment
Voucher Paper Clip, etc.).
Additional Information May Be Required
The following chart lists common types of meals, their defining
characteristics, and the documentation that may be required in addition
to purpose or reason and number of participants, both of which are always required.
| Common Types of Business Meals |
Defining Criteria |
Documentation Required In Addition to Purpose/Reason and Number of Participants |
| ALL BUSINESS MEALS |
Must be certified business meal. |
Purpose or Reason and Number of Participants are always required. |
| Recruitment Meal |
Hosted by the University for the purpose of recruiting prospective faculty, staff, or students. |
Names of participants if fewer than six; if more than six their affiliations are sufficient. |
| Meals with Guest Speakers / Recruiters |
Meal is served to large group while attendees listen to speaker(s). |
Name of the guest speaker or recruiter and identification of the group addressed. |
| Student Function |
Function hosted by the University and related to the education of students.
Cannot be an employee function where students are present. |
No additional information required. |
| Training |
Training must last for longer than two hours and either trainers
or trainees must be from outside the department. |
The word "training" and the type of training conducted. Names
of participants if fewer than six; if more than six their affiliations are sufficient. |
| Working Meal |
Employees are required to work during their meal periods. Food is generally brought into the workplace. |
Names of participants, if fewer than six. |
| Committee Meetings |
Working meeting of a committee. |
Names of participants if fewer than 6; if more than six their
affiliations are sufficient. |
| Receptions for the Public |
Function must have been open to the general public, and public announcement must have been made. |
Affirmation that the public was invited. |
| Staff Meetings or Food for Office Functions (Local funds only) |
At the discretion of the funding department, but must be
relevant to the work of the department, and participants must have been required to attend. |
Names of participants if fewer than six. |
Correct Expenditure Types
The following are expenditure types that are appropriate for business meal expenses:
- Supplies, Food & Drink -- Usually purchased from a grocery store. Food
is unprepared (e.g. raw fruit or veggies).
- Svcs, Catering -- Expenses for catered certified business meals. Requires
forethought and a planned menu. e.g. reception at Boar's Head.
- Meals, Business (Non-Travel) -- Expenses for non-catered certified
business meals only, such as restaurant meals. Not for catered, day-trip, or travel
meals.
Reimbursement
To Request Reimbursement to an individual:
- Submit a Payment Voucher in the Integrated System. See Payment
Voucher on requirements for payees in Integrated System.
- Include all required information in the Paper Clip attachment area of the form.
Direct Payment to Vendors
To Pay an External Caterer up to $5,000 with a Payment Voucher
- May only be used if the transaction will be eVA-Excluded based on vendor eVA status or funds used
- Must not be used for purchases totaling $5,000 or more.
- Submit a Payment Voucher in the Integrated System. See Payment Voucher on requirements
for vendors in Integrated System.
- Include all information required for the type of meal in the Paper Clip attachment
area of the form.
To Pay an External Caterer $5,000 or more
- Submit a Purchase Requisition in the Integrated System prior to arranging the purchase.
- Include all information required for the type of meal in the Paper Clip attachment area of the form.
- A Procurement Services buyer will work with you to arrange the purchase and will create a Purchase Order.
To Pay with the University Purchasing Card
- May be used only if the transaction is eVA-Allowed On the Pcard.
- May be used only for unprepared food purchased from a grocery store, or to
pay an external catering vendor -- the card cannot be used for restaurant meals.
- Follow University Purchasing Card policies and procedures.
- All cardholder and program limits apply.
- Include all required information in the "comments" section of the Purchasing
Card Log, adding an attachment if necessary.
To Pay With Petty Cash:
- Follow Petty Cash policies and procedures.
- All Petty Cash limitations apply.
- Include all information required for the type of meal on the Business Meal
Certification form.
To Pay an Internal Caterer With a Cost Transfer
- Can only be paid to specified University internal caterers.
- Use an OGM cost transfer in the Integrated System, per your training and the vendor's instructions.
All payments will be reviewed by Procurement Services prior to
disbursement to determine that they are correct and permissible under current
policies and procedures.
|
