The University of Memphis

Purchase of Meals

POLICIES

All hospitality and special expenses, such as meals, must withstand the test of public scrutiny.  University officials authorized to approve the purchase of meals should exercise prudent judgment when determining whether an expenditure is appropriate.  The following principles should be used as a guide when determining the appropriateness of the expenditure:

• The expenditure must support the mission and purpose of the University. 
• If for an event, the event must be an authorized official University event.
• The expenditure should not be personal in nature.
• It should be apparent to the IRS that the expenditure is not additional compensation to the claimant.
• The amount expended should be reasonable.
• State funds may not be used for the purchase of alcoholic beverages.

The President has designated to the Department/Activity Head the authority to approve Meal Reimbursements.

In preparing for the purchase of a guest meal or arranging an event, an individual should ensure that the expenditures being made comply with this policy and should secure verbal approval from the approving authority.

Group meals usually require advance arrangements with the University's food service contractor.  If an off-campus vendor is to be used, a purchase order is required when direct payment to the vendor is being requested.  Guest meals are usually paid for by the employee and reimbursed to that employee by the Accounts Payable office.  Meals may not be charged to a University Purchasing Card.

In all instances, a Request for Meal Reimbursement form is required. 

The Request for Meal Reimbursement should include the identification of all persons served and usually should contain individual names.  For larger groups, a roster or participation list may be attached. When requesting reimbursement or payment for Non-Employee Group meals, the request should include the identification of all persons being served, but need not necessarily include specific names. Those served can be identified, for example, as "34 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 seeing that adequate documentation exists to support payment under this provision

Itemized receipts or invoices must be attached and only actual costs will be paid. The itemized receipt must clearly support the dollar amount, identify the vendor, and indicate payment. Reference to the number of persons served is desirable. Individual receipts for each occasion are required. The listing of "restaurant charge" on a hotel folio will not be adequate.

The name of the employee to whom reimbursement should be made must be clearly indicated.  When requested, payment will be made by the University directly to the University's food service contractor. Direct payment to other vendors will be made only if a separate University purchase order is issued.

Approval must be by the department / activity head or designee. If an employee being reimbursed is a department / activity head, that employee should sign as "claimant" and one higher authority level should approve. Account Expenditure Code 74983 should be used for these charges.

The form should be submitted to the Accounts Payable section of the Accounting Office.  Meal reimbursements cannot be made through the Bursar's Office or through any other University petty cash fund.

Purchase of Bulk Food. Separate guidelines exist for the purchase of bulk food intended for meal consumption.  Contact the Accounting Office for additional information.

Guest Meals While in Travel Status. If guest meals are purchased while in travel status, the reimbursement of the guest meal (including the traveler's meal) will be made under this policy.  The request for reimbursement of guest meal(s) should be submitted separately on the Request for Meal Reimbursement form, but must be submitted at the same time as the travel claim.  If more than one University employee in travel status was included in the guest meal party, travel claims for all University employees must be submitted with the guest meal reimbursement request. 

Receptions. In some instance, the Unversity may be required to honor a guest or employee with a reception. Reasonable costs for these receptions may be reimbursed.

http://http://bf.memphis.edu/forms/acct/acct05.htm