Accounts Payable Policies: Food/Meal Expenses
Alcoholic Beverages. State funds may not be used to purchase alcoholic beverages for any purpose.
Documentation Requirements.
Documentation accompanying employee requests for reimbursement of meals expense while in travel status or during qualified one-day travel must include:
The detailed original receipt showing the actual food purchased. Note: A cash register receipt or a credit card receipt which only substantiates the total amount paid or charged to the credit card IS NOT adequate substantiation.
(To protect private information, any credit card numbers on receipts should be "blacked out" prior to submission of the original to Accounts Payable and/or prior to preparing copies for scanning or filing.)
If the meal cost is less than $5.00, a receipt is not required. However, substantiation for that claim should include documentation that the meal was necessary, was incurred in the line of duty, and had a reason/purpose for the expense. Also included should be the date and time the meal was actually purchased. The traveler may create or use a travel expense log to record this information.
A demonstration that the reimbursement claim is being made not later than sixty days after the final day on which the meal expenses were incurred. For example, if travel occurs June 15-June 18, the request for reimbursement for the travel period must be submitted and received by Accounts Payable no later than 60 days after June 18.
See Employee Meal Expenses.
FAILURE TO PROVIDE REQUIRED RECEIPTS WITHIN 60 DAYS OF THE END DATE OF THE TRAVEL PERIOD WILL AUTOMATICALLY RESULT IN THE DENIAL OF THE REIMBURSEMENT CLAIM. (Note: The 60 day requirement also applies to all reimbursements to employees of other out-of-pocket expenses. See Reimbursement Claims.)
Documentation accompanying requests for direct payments to vendors for food/meals expenses must include:
The detailed original vendor invoice or receipt showing the actual food purchased.
A copy of a program agenda specifically showing that the meal/refreshments were included as a part of the program and that a business- or program-related activity occurred during the meal / refreshment time.
A complete list of participants that includes a designation of which participants are University employees.
A completed Food Expense Request form.
Exclusive Food Services Contract - Chartwells. The University has an exclusive contract with Chartwells for food services and catering provided on the UNK campus. Chartwells has the first right of refusal to cater all activities for which food is provided on the campus. When an invoice from an outside vendor for food/meals that were provided on campus is submitted to Accounts Payable, documentation must be provided showing that Chartwells was contacted first and did authorize the use of the outside vendor.
Education Supplies, Food used as. Food items consumed or expended with use in a student class, lab, or other classroom educational activity are considered educational supplies and should be GL coded accordingly. Examples: Eggs, flour, potatoes used in cooking lab; baking soda or vinegar used in science lab, milk, cheese, yogurt used in display entitled, "Foods Rich in Calcium".
Employee Meal Expenses. (See also Reimbursement Claims.)
Extended Travel-
- Claims for meal reimbursements are allowed for overnight business- or program-related trips.
On or after May 27, 2009, reimbursement claims for any individual meal expenses of $5.00 or more must be supported by actual receipts. When original receipts for meals expenses less than $5.00 are not provided, a log containing the date, the time, the place (city), the business purpose, and the actual cost of each meal less than $5.00 consumed during travel should accompany the reimbursement request.
Only actual out-of-pocket expenses may be claimed (including tips and sales tax).
The State of Nebraska prohibits the use of the IRS standard meal allowances for the purpose of claiming meals expenses; however, IRS standard meal allowances may be used to estimate the cost of meals for purposes of completing a pre-trip authorization for domestic travel or the M&IE column of the applicable Foreign Meal Allowance Chart to estimate meal costs for foreign travel.
- Meal expenses incurred in a city that is the temporary work location or temporary residence of the employee are not reimbursable.
- Requests for reimbursement must be submitted on the University of Nebraska Travel Expense Statement from SAP Automated Travel.
For partial days of travel, claims for meal reimbursements are subject to the following limitations:
On the day of departure, breakfast may only be reimbursed when the traveler leaves before 6:30 a.m.
On the day of departure, lunch may only be reimbursed when the traveler leaves before 11:00 a.m.
On the day of departure, supper may only be reimbursed when the traveler leaves before 5:00 p.m.
On the day of return, breakfast may only be reimbursed if the traveler returns after 10:00 a.m.
On the day of return, lunch may only be reimbursed if the traveler returns after 2:00 p.m.
On the day of return, supper may only be reimbursed if the traveler returns after 7:00 p.m.
One-day Travel -
When deemed necessary for the working conditions of the employee, reimbursement for meals may be claimed for one-day travel under the following conditions:
Breakfast may only be reimbursed if the employee leaves for one-day travel before 6:30 a.m.
Lunch taken during one-day travel may not be reimbursed.
Supper may only be reimbursed if the employee returns from one-day travel after 7:00 p.m.
Meal reimbursements for one-day travel are monitored by the University and, if the total amount reimbursed to any one employee during the period beginning December 1 and ending November 30 of the following year exceeds $200.00, are reportable on the employee's W-2 for income tax purposes and are subject to applicable payroll tax withholdings.
On or after May 27, 2009, reimbursement claims for any individual meal expenses of more than $5.00 must be supported by actual receipts. When original receipts for meals expenses less than or equal to $5.00 are not provided, a log containing the date, the time, the place (city), the business purpose, and the actual cost of each meal less than or equal to $5.00 consumed during travel should accompany the reimbursement request.
Reimbursement to one employee for two or more employee's expenses will not be allowed for one-day meals because of the income tax reporting provision noted above.
Non-Travel Status -
Official Functions.
Food expenses (in the city of regular work location and/or residence) are only allowed when in attendance at a required official function, conference or hearing of a public or general use nature for a large group, council, policy setting committee, or board whose direction affects the campus or entire university community.
The function should be at least one-half day in length and should promote the university to the outside community.
Regular University staff meetings or planning sessions are not included within the scope of the definition of "official functions".
- Faculty/Staff Training, Planning and Development Retreats. (See Employee Expenses.)
Offsetting Revenues. If funds are collected from participants in official functions of the University to defray meal expenses, the revenues collected from the participants and the expenses incurred by the University for those meals must be coded and recorded to the same cost object.
Working Meals. University funds may only be used for employee food expense incurred in Kearney when:
The food is served to facilitate the continuation of University business during an extended period of time which spans a meal period
There is a showing that the meal period was the most expedient time to conduct the business. Payment claims must include documentation substantiating these conditions.
Social Gatherings. Food or refreshments for University personnel gathering in a strictly social setting (example: farewell reception for staff member) may not be purchased with University funds.
Recognition/Appreciation Events. Food expenses for employee recognition/appreciation programs are only allowable if the program is recognized and applied campus-wide and a written description of the program, including a list of specific types of expenses to be incurred, has been approved by and placed on file with the Vice Chancellor of Business and Finance.
Hosting University Guests.
Food expenses incurred by University employees hosting University guests in a strictly social setting may not be paid with University funds.
University funds may be used for the payment of food expenses of employees who host a job applicant during an interview.
Expenses for the meals of a spouse or companion and/or family members of an employee are not allowed unless a direct business purpose for their presence may be shown.
Entertainment. University funds may not be used to pay entertainment expenses for any purpose.
Non-Employee Food/Meal Expenses.
Business Purpose Necessary. Food/meal expenses for non-employees are allowed for activities for which a specific business- or program-related purpose may be demonstrated. (See Documentation Requirements above.)
Independent Contractor Agreements. In the case where a non-employee has been contracted for independent contractual services by the University and an agreement has been reached for the provision of the individual's meals, such agreement must be documented in the contract.
Offsetting Revenues. If funds are collected from non-employee participants in official functions of the University to defray meal expenses, the revenues collected from the participants and the expenses incurred by the University for those meals must be coded and recorded to the same cost object.
Spouses or Traveling Companions. Meals for spouses or companions of University employees or of non-employees providing goods or services to the University are not reimbursable unless there is a specific direct University business purpose shown for their presence at a business meal.
Student Activities, Food/Meals.
Business or Program Purpose Necessary. Food/meal expenses for students are allowed for student activities for which a specific business- or program-related purpose may be demonstrated. (See Documentation Requirements above.)
Student Leadership or Development Retreats.
Food (and/or
lodging) expenses incurred for student retreats or training sessions conducted
by UNK staff members who lead and manage those sessions for the purpose of
training or orienting student leaders may be paid using appropriate related UNK
revolving fund fees. At the time of
payment, documentation will need to be submitted with the payment request
providing evidence that the primary audience and majority of participants were
UNK students. Food expense for faculty,
staff or other non-student personnel in attendance will be paid only if those
persons can provide a reasonable business purpose for attending.
Funds provided by general University appropriations may not be used for this purpose.
Offsetting Revenues. If funds are collected from student participants in official functions of the University to defray meal expenses, the revenues collected from the students and the expenses incurred by the University for those meals must be coded and recorded to the same cost object.
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