Policy and Procedure

    Applicability

    Policy

    Cost Per Meal

    Cost of
      Light Refreshments

    Non-Allowable

    Prior Approval

Purchasing Procedures

Policy and Procedure for the Purchase of Meals and or Light Refreshments for Meetings, Training Sessions and Recognition Awards and Events

Applicability

The policy described in this document apply to meals and light refreshments purchased from University funds (e.g., state, grant or contract *, non-discretionary gifts, self-sustaining, Services and Activities Fee income) for specific situations not generally covered by the existing food and beverage policy for authorizing budgets to incur food and beverage expenses. This policy will complement, but not entirely replace, the existing policy.

In addition to training, recognition events, and other special meetings, the cost of meals is now allowable on federal grants when the primary purpose of a meeting is the dissemination of technical information. See Conditions for Meetings or Training for details.

*Grant, contract, or other sponsored project funds may not be used if the sponsor regulations or specific agreement guidelines prohibit the purchase of food for the purposes covered by this policy.

Policy

Conditions for Meetings or Training — All of the following conditions must be met:

• The meal or light refreshments must be an integral part (e.g., a lunch speaker; obtaining meals away from the meeting location is disruptive to event continuity, etc.) of an official University meeting or formal training session, and
• Attendance by the individuals(s) is advantageous to the UW, and,
• The purpose of the event must be to conduct official UW business (including but not limited to the dissemination of technical information) or to provide formal training to UW employees or non-instructional training to students, and
• The meeting or formal training must be conducted at a location away from the place where the employee normally performs his/her work (e.g., his/her desk or cubicle). Acceptable locations include meeting and conference rooms which may or may not be in the building where the employee normally performs his/her work.

For federally funded research projects, all Conditions for Meetings or Trainings above must be met, and in addition, must demonstrate that technical information specific to the group's sponsored project is disseminated. For federal guidelines, refer to OMB A-21, section J32 & J17, http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html.

Conditions for Recognition Events—The following two conditions must be met:

• The event must include the formal presentation of a recognition award to one or more employees or students. Examples of accomplishments worthy of formal recognition may include successful completion of an extraordinary special project, acknowledgment of official University individual employment milestones (10, 15, 20, 25,30, 35 years of service) or other outstanding achievement.
• Only light refreshments may be served at the event.

Cost Per Meal

The expenditure or reimbursement using University funds may not exceed the applicable travel per diem limit for the meal (including taxes and customary gratuity) provided at the location of the meeting.

Refer to http://www.washington.edu/admin/travel/meals for current per diem rates.

Cost of Light Refreshments

For recognition of employees, the total amount expended per recognition award, including light refreshments, is limited to the monetary level authorized in RCW 41.60.150 ($200 per individual and/or group receiving recognition). For example, if individual awards are presented to members of a team, the amount expended is limited to $200 per individual. Food served at a recognition event is restricted to light refreshments unless the actual recognition award is a meal. When a meal is the award, the amount of the meal per individual being recognized is not limited to the applicable per diem rate. However, only the meal expense for the individual(s) being recognized may be paid using University funds; the cost of meals for other attendees not being recognized must be charged to a discretionary funding source.

Non-allowable

The cost of meals or light refreshments may not be supported by University funds when the purpose is to conduct one of the following types of activities:

• Normal daily business of university employees (e.g., daily coffee, etc.)
• Regularly scheduled staff, faculty, or student government/ organization meetings
• Anniversaries of units
• Open house events
• Receptions for new or existing employees (except as provided for in this policy)
• Hosting, entertaining or social activities (other than formal recognition events)

The cost of meals or light refreshments for the above may be purchased from discretionary funding sources (64-XXXX or from any budgets authorized for these purposes on the existing food and beverage lists). In addition, purchases of alcoholic beverages may only be purchased from discretionary funds.

Note:Food purchases for the following activities are not permitted on any University funding source, including discretionary funds:

• Lobbying a legislator or governmental official
• Elections or election celebrations

Prior Approval

An expenditure under this policy must be approved in advance by the responsible Dean or Vice President (Director/Chairperson with written delegation from the Dean or Vice President). The approval will be documented by a completed U of W Form 1798, Food and Beverages for Meetings, Training and Recognition Awards and submitted as per the implementing procedures for this policy (issued May 9, 2000).

U of W Form 1798 is available at http://www.washington.edu/admin/ap/office/food.pdf

Note:

• For specific, recurring events, such as a training sessions, U of W Form 1798 need only be completed once prior to the initial event and copied for future events.
• Expenditures using discretionary funds or funding sources on the existing Food and Beverage Lists are not required to complete U of W Form 1798.

Purchasing Procedures

Payment or Reimbursement

A department may directly pay the provider of the meals or light refreshments or reimburse an employee for the food and beverage expenses incurred using Check Request form UoW 1570. Expenditure code to be used for all payments or reimbursements is 03-75. Lists of attendees or invitees must be maintained by the department.

Direct Payment of Off-Campus Provider

The department may directly pay an off-campus provider (vendor) of meals or light refreshments by using the following procedures:

Total cost of meals or light refreshments (including taxes and customary gratuities) will be less than $3,300:

• Use UW Procurement Card
• Approval required for purchases above $2,000
• Retain vendor invoicing

or:

• Prepare and submit a Confirming Purchase Requisition with the attachment designator marked and provide vendor with requisition number.
• Obtain an invoice for the meals or light refreshments provided from the vendor.
• Submit the vendor invoice, along with the approved UoW Form 1798, as an attachment to the Purchase Requisition.

Total cost of meals or light refreshments (including taxes and customary gratuities) will exceed $3,300:

• Use UW Procurement Card for up to $10,000 (approval required for purchases above $2,000)
• Retain vendor invoicing

or:

• Prepare and submit a Purchase Requisition with the attachment designator marked.
• Submit the completed UoW Form 1798 to the Purchasing Department, Box 351115, as an attachment to the requisition.
• Coordinate with the assigned Buyer in Purchasing regarding selection of the off-campus provider. Purchasing places a purchase order with the vendor who will provide the meals or light refreshments.
• Vendor submits an invoice for the meals or light refreshments provided to Accounts Payable as indicated in the purchase order.

Direct Payment of On-Campus Provider

The department may pay on-campus providers of meals or light refreshments directly by using the following procedures:

• Place an order for meals or light refreshments directly with the on-campus provider, indicating that an approved UoW Form 1798 will be provided.
• After the meals or light refreshments have been provided, the on-campus provider will charge the budget cited on the UoW Form 1798 by Internal Sales Document, Cost Transfer Invoice or Journal Voucher.

Reimbursement of Employee

There are three options for reimbursement to employees when the total ost of meals or light refreshments (including taxes and customary gratuitites) is less than $3300.

1. Employee submits receipt from vendor together with approved UoW Form 1798 and Check Request form UoW 1570 to Accounts Payable Box 351130.

2. Employee submits receipt from vendor together with UoW Form 1798 and a Petty Cash Voucher to SFS Cashiers Office (under $200) or to the Departmental Revolving Fund Custodian (under $700).

3. Complete a Purchase Requisition with attachment indicated in the requisition.
1. Prepare a University of Washington Invoice Voucher/Receiving Report, UoW 1730, to substantiate reimbursement to the employee in accordance with the Vendor Invoices website.
2. Attach receipt from vendor and the approved UoW Form 1798 to the Invoice Voucher and submit all as an attachment to the Purchase Requisition and route to the Purchasing Department, Box 351115.

Questions regarding this policy and the associated procedure may be directed to Karen Long at klong@u.washington.edu or 206-543-8831.