èßäapp

Scope

This policy applies to all meals that are part of a meeting or activity to conduct University business.

Reason for Policy

Provide guidance for the allowability of business meal expenses and appropriate documentation.

Policy Statement

Expenses for business meals may be paid/reimbursed by the University if the meals are part of a meeting or activity that includes other individuals and the focus of the activity is to support the business and educational mission of the university. 

The cost of business meals must be reasonable, appropriately approved, and charged to an appropriate and permissible funding source. 

The Internal Revenue Service requires all business meals to be properly documented.  Documentation of business meals must include:

• A clearly substantiated business purpose
• The date of the expense and the name and address of the location of the meal
• The names of groups/committees, their business relationship with the University, and approximate number attending
• Receipts for transactions of $75 or more (exception, if paid for using the One Card, all receipts are required)

It is the responsibility of the individual requesting purchase or reimbursement to provide documentation regarding the business purpose and attendees at the event. 

Definitions

Accountabilities

Employee:

• Attest to the accuracy and appropriateness of expenses
• Submit itemized receipts for business meals:
  • $75 or greater, or
  • Purchased on the OneCard

Fiscal Approver: 

• Review all receipts and supporting documentation.
• Attest by approval to the fact that the expenses submitted for reimbursement contain documentation of a business purpose
• Ensure all required receipts are submitted as documentation

Additional Details

Forms

Related Information

Policy 22310 on Expense Reimbursement

History

Updated in May 2018 to reduce the documentation required for business meals.  The listing of the individual names of participants attending the business meal are no longer required.

Formerly Business Policy Manual 219 – Travel and Other Business Expenses (created 7/1/2011)

Procedure