Purchasing Food & AlcoholPurchasing Food & Alcohol

January 29, 2009

• UGA policy in conformity with Board of Regents policy

• Clarifies instances when food may be purchased for consumption by students, potential students, volunteers and employees using institutional funds

• Food includes meals, beverages, snacks, etc. but specifically excludes alcohol as an allowable food expense

OVERVIEW OF POLICY

The “Purchasing Food & Business Related Entertainment” policy does not address the following areas:

1.Food purchased directly by the ARCH Foundation or the UGA Foundation2.Food for Resale

Auxiliary Units and the Georgia Center only

3.Provisions for purchasing food for employees on travel status

Employees must follow state travel policy

4.Food purchased for Prospective Employees Expenditures must comply with Non-Employee Travel Policy

5.Food purchased by outside organizations for employees Employees must comply with provisions of the Gratuity Policy

SCOPE OF POLICY

Individuals may be subject to different rules depending upon the capacity in which they are participating in the event.

Examples:1.An employee or volunteer attending a student event in the capacity of a student would be considered a student.2.A student worker participating in an event while being paid would be considered an employee.3.Employees working additional hours in their own area, using work time to provide volunteer service, or otherwise participating in activities expected of employees, are not volunteers for the purposes of this policy.

CAPACITY OF PARTICIPANTS

PER DIEM LIMITS – INSTITUTIONAL FUNDS

Meal Maximum Allowable Expense*Breakfast $ 6Lunch $ 7 Dinner $ 15

*As stated in the Board of Regents Business Procedures ManualSection 19.8 Purchasing Food Using Institutional FundsSection 4.3 Per Diem Allowance for Meals

Please Note: A written justification must be included for any meal that exceeds the per diem limit. In all cases, fiscal prudence and good judgment should be exercised. Lavish or extravagant meals will not be reimbursed.

1. Original/Scanned Itemized Receipts

2. Documentation to show that per diem limits were followed

3. Business purpose

4. Adequate documentation associated with the event i.e. flyer, email, agenda to substantiate that the event was an

official event

5. A list of participants and relationship to UGA if food purchased at a restaurant or on a per person basis

6. Non-catered food (i.e. items from grocery store) requires written justification

REQUIRED DOCUMENTATION

P-Cards may be used to purchase food for the following:*

student food,  food for instructional uses,  food for official research, employee group meals conferences/workshops, and food for resale

*includes related expenses i.e. linens, paper products, creamers, etc…

Allowable Funding Sources for Food Purchases - Appendix A:

http://www.busfin.uga.edu/accounts_payable/Food_Entertainment.pdf

ALLOWABLE P-CARD FOOD PURCHASES

P-Cards may NOT be used to purchase food for the following:*

food for volunteers providing a service,  food for educational or business meetings, food for business related entertainment, meals associated with travel for employees,

prospective employees, and visitors, safety products (i.e. water, hydration products)

*includes related expenses i.e. linens, paper products, creamers, etc…

UNALLOWABLE P-CARD FOOD PURCHASES

MISCELLANEOUS FOOD PURCHASES

UGA units that host and coordinate conferences and workshops and collect registration fees or receive funds from outside sources may use these funds to purchase food for meals and breaks which are an official and integral component of the conference or workshop

“supplies” necessary for the event

In general, departments should contract with a caterer

Non-catered food (i.e. items from grocery store) - written justification

Every effort should be made to negotiate reasonable meal costs

No ALCOHOL!

CONFERENCES & WORKSHOPS

PURCHASING ALCOHOL

• Resale in the normal course of business only i.e. Auxiliary Units and the Georgia Center

• Conference/Workshops Cash Bar Registration fees may be used to pay

for bartending services and set up fees

• Sponsored accounts - Contact Contracts and Grants directly

• No ALCOHOL is allowed on the P-Card

Food purchased based on Organizational Mission Must be integral and necessary to the department’s

organizational mission “supplies” i.e. concessions for Legion pool, food for children at

the McPhaul daycare center or kids at 4-H camps, food for contract performers

SafetyWater or other hydration products may be purchased

insofar as these products are required by OSHA or are necessary to prevent serious harm to an employee

Other Allowable Food Purchases

Business Meetings vs. Business Related

Entertainment

Educational or Business Meetings

Primary purpose of the meeting is to conduct University business or disseminate information and the meal is integral to the meeting

Note: activities such as receptions following a lecture or breakfast purchased for students during class are not considered educational meetings

Expenditures include meals or light refreshments and related services (e.g., labor charges, room rental, linens, paper products, equipment rental, and similar expenditures)

Allowed on institutional funds only if participants are predominantly non-employees; otherwise follow the Employee Group Meals policy or use discretionary funds

Per diem limits apply

Scenario 1: Professor X, Professor Y, and Professor Z (all UGA employees) meet at the Georgia Center

for lunch to discuss research. The intra-university ticket is charged to a discretionary account.

This type of meeting would not be authorized for payment on a UGA account since all of the participants are employees and the meal does not fall within the Employee Group Meal guidelines. This lunch must be paid directly by the UGA Foundation or Arch Foundation.

Scenario 2: Employee Y is interviewing Candidate N for a new position in the department and finds it

necessary to continue the interview discussion through lunch so that the candidate can make it back to the airport on time. The meal is charged to the department’s general account and the total cost per person is $8.78 (including tax and tips).

The candidate could be reimbursed for his/her lunch under the non-employee travel policy; however, because the meeting must consist of predominantly non-employees to be allowed on institutional funds, the meal for the interviewee would not be allowed on this account. Discretionary funds may be used or the department may request reimbursement from the Arch Foundation or UGA Foundation.

Scenario 3: A lecturer comes to speak to students, faculty and staff in Department X and the

department wishes to provide cookies and beverages following the lecture using general funds.

This type of event would be considered business related entertainment and would not be allowed on state funds. Discretionary funds may be used or a request may be submitted directly to the Arch Foundation or UGA Foundation.

EXAMPLES

Business Related Entertainment

Activities that support the underlying University business purpose such as promoting goodwill, donor cultivation, and other business related meals and including at least one guest, visitor, or non-employee

Expenditures include meals or light refreshments and related services (e.g., labor charges, room rental, linens, paper products, equipment rental, and similar expenditures)

Allowed only on the following accounts: UGARF Indirect Cost Return Accounts (900 Accounts), Sponsored accounts which specifically allow for business related entertainment, Royalty Revenue or Residual Balance Accounts (950 Accounts), and Other discretionary restricted accounts.

Every effort should be made to negotiate reasonable meal costs

UGA Reimbursement of University Related Entertainment form: http://www.busfin.uga.edu/forms/entertainment.pdf

STUDENT FOOD

Allowable Food Purchases - Students

Definition of a Student includes:1. Students enrolled to take classes

at an institution2. Students enrolled in Continuing

Education classes3. Individuals to be recruited as

potential students

Sanctioned Student EventsEvents sponsored by recognized student groups and other campus events open to the general student body and designed to further the development and education of students

Examples: Dawgs After Dark, Dawghouse Comedy Series, Free Movie Night

Student RecruitingPotential students and their parents/guardians may be provided food at an event designed to encourage the student to attend the institution

Classroom and Academic ProgramsFood may be purchased in those instances where food is an integral part of the instructional methodologyExamples: Food Appreciation or Cooking Class, Foods & Nutrition Course

Allowable Food Purchases - Students

FOOD FOR EMPLOYEES

Definition of Employees:1. Temporary, Part-Time & Full-Time Staff2. Faculty3. Administrators4. Resident Assistants (RA)5. Graduate Assistants6. Student Workers

Allowable Food Purchases - Employees

Under certain, infrequent circumstances, employees may be required to remain at the work site during mealtime.

Examples include: emergency situations, such as natural disasters or crisis

operations Intra-departmental meetings or training sessions

continues during the meal, and employees are not permitted to leave the premises

of the meeting site

EMPLOYEE GROUP MEALS

Requirements:1. Meals held to facilitate the effective and

efficient operation of the departments involved

2. Meeting must last at least four (4) hours3. Meals held at the start/end of a meeting are

not eligible for payment4. Meals only (no snacks)

EMPLOYEE GROUP MEALS (CONT.)

Approval by the Dean or Vice President is required prior to the date of the event and including the following documentation:

1. Employee Group Meals Form (www.busfin.uga.edu/forms/group_meals.pdf)

2. Purpose of the meeting or event3. A formal written agenda including session

times4. A list of attendees (UGA and non-UGA) with

associated department/entity5. The expected cost of the meal

EMPLOYEE GROUP MEALS (CONT.)

Scenario 1:

Department X is holding a departmental meeting from 11:30 a.m. to 2 p.m. for all faculty and staff. The department plans to order lunch from a caterer since the meeting will continue through lunch. The cost of the lunch will be $12.95/person.

Lunch for this departmental meeting would not be allowed on a UGA account since it does not meet the 4-hour requirement . Meals held at the start/end of a meeting are also not allowed per the policy. In addition, the cost of employee group meals should be within per diem limits.

Scenario 2:Extension agents from across the county come to the Georgia

Center for a one day training session from 8:00 a.m. to 4:30 p.m. The department would like to serve breakfast, a mid-day snack, and lunch.

Per the Employee Group Meals policy, the department would only be allowed to serve lunch to employees within the per diem limit. Snacks and meals held at the start/end of a meeting are not allowed on UGA funds.

EXAMPLES

Meetings/Events/Programs Involving Employees

1. Academic Programs2. Student Events3. Educational or Business Meetings

When conducting a program, event or meeting involving predominantly non-employees where attendance by the employee is essential and in furtherance of an official institutional program, and the meal is an integral part of the meeting, an employee can partake in the meal and be reimbursed for his or her actual meal cost up to the established per diem limits.

Allowable Food Purchases - Employees

FOOD FOR VOLUNTEERS

Food may be purchased for volunteers if these individuals provide benefits to the institution without receiving compensation

“quid pro quo” Food MAY NOT be purchased for volunteers if in

connection with volunteer appreciation or volunteer recognition events

Per diem limits apply Not allowed on the P-Card

Examples: Hunker Down Housing, Advisory Board Committee

FOOD FOR VOLUNTEERS

Scenario 1:

Department X would like to have a reception to honor volunteers who donated their time to help students move into the dorms at the beginning of the semester. • Recognition events are not allowed on institutional funds

Scenario 2:

Department X wishes to provide lunch and beverages to volunteers while they are working. Allowable as long as the meal/snacks are within per diem limits

Scenario 3:

An advisory committee that consists of mostly non-employees meets to advise Department X on how their research can best help the state’s mission. The department wishes to provide lunch and an afternoon break. Allowable as long as the meal/snacks are within per diem limits

and the volunteers are providing a service

EXAMPLES

Jennifer Collins, Accounts Payable (706) 542 – 2786 or jfinch@uga.edu

Susan Manthey, Fiscal Compliance Officer(706) 542-6370 or smanthey@uga.edu

Allison Davis, Accounting(706) 542-1197 or ahdavis@uga.edu

“Purchasing Food & Business Related Entertainment Policy”

http://askuga.uga.edu/default.asp?id=1691&Lang=1&SID=

QUESTIONS?