Financial Management

POLICY 30802: Meals and Catering

1.0 Purpose

This policy describes the general guidelines for meals and catering services at Germanna Community College.

2.0 Policy – State Funds

2.1 Definitions of Business and Catered Meals

Business and Catered Meals must have approval from the department head as well as the college President or his/her designee before the event takes place. It must have a substantive and bona fide business purpose deemed essential to the mission of the college. In addition, the meals, whether supplied from internal or external sources, require fore-thought on the part of the purchaser because of the Commonwealth’s allowable cost per meal allowance.

2.2 General Information

Germanna Community College will pay for or reimburse individuals for actual expenses incurred, up to allowable limits, for those meals that are deemed to fall under the definition of “business meals” as stated above. All such payments and reimbursements must be reviewed and approved by the Purchasing Department of the Business Office prior to disbursement.

In order to be approved, all requests for payment or reimbursement for business meals must be submitted in accordance with the CAPP Manual, Topic Number 20335, and Germanna Community College Policy Number 30800. This includes an original itemized receipt, agenda of business discussed during the meal, and a listing of the persons attending the business meal.

2.3 Payment or Reimbursement

All payments or reimbursements must be made using the established procedures published for the payment of goods and services through Accounts Payable.

Direct payment can be made to the vendor for business meals in the following circumstances:

· Petty cash advance for business meals when reimbursement is not practical. All state and local spending limits apply.

· Catered meals supplied by external vendors.

· Unprepared food (e.g., grocery store food items) purchased utilizing the SPCC program. All state and local spending limits and restrictions apply.

2.4 Payment from State Funds

If utilizing state funds, business meals may be paid only up to specific dollar limits per person per meal. These limits depend on the locality where the meal is taken. Current state limits are posted in the CAPP Manual, Topic 20335 under Meals and Incidental Travel MI&E.

Reimbursement from state funds can be claimed for business meal costs exceeding the above limits by up to 50%, with written justification and approval of the college President or his/her designee on the appropriate form.

2.5 Restrictions on Payments from State Funds

State funds cannot be used to reimburse for the following expenses:

· Alcohol – any expenses for alcohol during a business meal will NOT be paid from state funds.

· Spouses – Spouses of business meal participants may attend a business meal, but their portion of the expense will NOT be paid from state funds.

3.0 Policy – Local Funds

3.1 Definitions of Business, Catered, and Social Meals

Business and Catered Meals must have approval from the department head as well as the college President or his/her designee before the event takes place. It must have a substantive and bona fide business purpose deemed essential to the mission of the college.

Social Meals are meals served at an event that may be primarily social in nature and not necessarily essential to the mission of the college. However, the even must still support the mission of the college in some way, such as team building events or holiday celebrations for employees.

3.2 General Information

Germanna Community College will pay for or reimburse individuals for actual expenses incurred for those meals that are deemed to fall under the definition of “business meals” as stated above. All such payments and reimbursements must be reviewed and approved by the Purchasing Department of the Business Office prior to disbursement.

3.3 Payment or Reimbursement

All payments or reimbursements must be made using the established procedures published for the payment of goods and services through Accounts Payable.

Direct payment can be made to the vendor for business meals in the following circumstances:

· An advance payment for when reimbursement is not practical.

· Catered meals supplied by external vendors.

· Unprepared food (e.g., grocery store food items) purchased utilizing the SPCC program.

3.4 Payment from Local Funds

If utilizing local funds, there is no published rate for meals. State rates may be used as a guideline. Good business practices should dictate what is paid per person per meal.

3.5 No Restrictions on Payments from Local Funds

Local funds can be used to reimburse for the following expenses:

· Alcohol – any expenses for alcohol during a business meal may be paid from local funds.

· Spouses – Spouses of business meal participants may attend a business meal, and their portion of the expense will be paid from state funds.

4.0 References

Commonwealth of Virginia, Department of Accounts, CAPP Manual, Topic Number 20335.

Germanna Community College Policy Number 30800.

5.0 Point of Contact

Jane D. Krakowsky

Business Manager

6.0 Approval and Revision Dates

Reviewed and Approved by: Jane D. Krakowsky

February 21, 2005

Reviewed and Approved by: President’s Council

March 7, 2005