Administrative Policies
University Policy Number 2102
Subject: Food and Beverages Expenditures
Responsible Parties: Fiscal Services
Procedures: http://fiscal.gmu.edu/Procedures/food_beverageProcedures.pdf
Checklists: http://fiscal.gmu.edu/Procedures/FoodandBevChecklists.html
Related University Policies: Travel Policy: University Policy Number 2101, http://www.gmu.edu/facstaff/policy/newpolicy/2101adm.html
I. SCOPE
The policies and procedures provided herein apply to all George Mason University organizations, faculty, staff, students and all organizations and individuals that intend to provide food and/or beverages and any related services to GMU personnel (faculty and staff), students, or their guests at university expense.
The provisions of this policy do not apply to events or functions at
which food and beverages expenses are paid solely from participant fees.
II. POLICY STATEMENT
As an Agency of the Commonwealth of Virginia, George Mason University
has a public obligation to ensure that all expenditures are essential
and reasonable and that they support the mission of the University. As
such, state rules prohibit expenditures for employee personal expenses,
including meals, snacks and refreshments. There are limited circumstances
in which it is considered appropriate to provide food and beverages to
personnel who are not in travel status. (See University Policy Number
2101, Travel Authorization and Reimbursement Policies, for rules regarding
meals and other expenses while on overnight travel.)
III. RESPONSIBILITIES
Approving Officials for departmental indexes to which food and beverage
expenditures are charged have the responsibility to determine that such
expenditures constitute a proper use of state funds and that they meet
the provisions of this policy.
The Senior Approving Officials have the responsibility to review and
monitor the functions and events that they approve. Such approval will
certify that the expenditure is appropriate and meets the provisions of
this policy.
The Assistant Vice President and Controller has the responsibility to
administer and oversee the provisions of this policy as they pertain to
the proper use of university funds.
IV. GUIDELINES FOR APPROPRIATE FOOD AND BEVERAGES EXPENDITURES
The functions or events at which it is considered appropriate for food and beverages to be served to University personnel are limited to the following:
1. Business Function.
Food and beverages may be provided at business meetings that involve substantive
and bona fide business discussions with an outside party or parties in
attendance. The primary beneficiaries of such functions are the non-GMU
attendees. As such, the ratio of GMU to non-GMU attendees must be appropriate
to the circumstances of the event. Meals at which interview candidates
are hosted are included in this category. (See section IX of this policy.)
2. Student Academic Function.
Food and beverages may be provided at student functions that contribute
to the academic mission of the University. Current and prospective students
are the primary beneficiaries at such events. Food and beverages provided
at the commencement ceremony are included in this category.
3. Student Club Function.
Food and beverages may be provided at functions that are approved through
the student umbrella organization process, in accordance with the University’s
Administrative Policy No. 6, Student Organizations and Activities Financial
Policies and Purchasing Procedures.
4. Internal Training Function.
Food and beverages may be provided to participants of a formal training
session that lasts all day when business is conducted through the time
of the meal. Beverages only may be provided at a training session that
lasts at least half a day. Departmental retreats may be included in this
category provided they are conducted primarily as training functions,
are held at a University-owned facility, do not require overnight lodging,
and do not occur more frequently than annually. (See section IX of this
policy.) University employees are the primary beneficiaries at such functions.
5. Other Internal Function.
This category is generally reserved for University recognized events,
such as the annual University-wide holiday party. Approving officials
for these events are limited to the Chief of Staff, Senior Vice President
and Provost.
V. REQUIREMENTS AND LIMITATIONS
This policy establishes the following requirements and limitations regarding
appropriate expenditures for food and beverages:
(1) Food and beverages may be provided only at functions or events that
meet the criteria listed in section III of this policy.
(2) The actual cost per person for food and beverages, including any related
service fees or gratuities, may not exceed the per diem amount allowed
for business meals as established under Commonwealth of Virginia regulations.
These meal rates are available at the Fiscal Services web site at
http://fiscal.gmu.edu/forms/Travel%20Forms/LodgingAndMealRates.pdf.
The per diem rates are listed by locality and include individual components
for breakfast, lunch and dinner. These individual component meal rates
may be increased up to 50% for all functions allowed under this policy.
(3) A listing of the names and organizational affiliations of each person
in attendance at events at which food and beverages are provided must
be submitted as documentation to support payment. If a listing is impractical
to provide, a written explanation to that effect must be submitted.
(4) Food and beverages may not be provided to promote goodwill or boost
morale. This restriction is based on current tax laws and is intended
to avoid the necessity of including the value of such meals in an employee’s
taxable income. This restriction, however, does not prohibit the University
from providing food and beverages of minimal value to employees at occasional
events such as the annual University-wide holiday party.
(5) Food and beverages may not be provided at planning meetings, regularly
scheduled or routine meetings, or as a perquisite.
(6) Documentation to support food and beverage expenditures at functions
that are training retreats must include a description of the type of training
provided.
(7) Reimbursement requests for business meals must be supported by an
original itemized receipt.
(8) Alcoholic beverages and flowers may not be provided at University
expense.
VI. REQUIRED APPROVALS
All expenditures for food and beverages require the approval of the official
for the departmental index to which the expenditure is charged. In addition,
with the exception of “Student Club Functions,” as described
in section IV.3 of this policy, all university expenditures for food and
beverages must be approved by the President or one of the Senior Approving
Officials listed below. Approval for expenditures meeting the criteria
of the “Other Internal Functions” category, as described in
section IV.5 of this policy, is limited to the Chief of Staff, Senior
Vice President and Provost. When a Senior Approving Official uses personal
funds for food and beverages provided on behalf of the University, the
official’s supervisor must approve the related reimbursement request.
VII. SENIOR APPROVING OFFICIALS
Chief of Staff
Provost
Senior Vice President
Vice President for Facilities
Director of Equity and Diversity Services
Vice President for Information Technology
Vice President for Operations
Vice President for University Development
Vice President for University Life
Vice President for University Relations
Dean of the College of Arts and Sciences
Dean of the College of Nursing and Health Science
Dean of the College of Visual and Performing Arts
Dean of the Graduate School of Education
Dean of the School of Computational Sciences
Dean of the School of Information Technology and Engineering
Dean of the School of Law
Dean of the School of Management
Dean of the School of Public Policy
Director of the Institute for Conflict Analysis and Resolution
Director of the Krasnow Institute for Advanced Study
Director of Intercollegiate Athletics
Director of the Office of Sponsored Programs
Associate Provost for Personnel and Budget
VIII. RATIO OF GMU TO NON-GMU ATTENDEES
For business functions at which outside parties are in attendance, the appropriate ratio of GMU to non-GMU attendees may vary depending on the facts and circumstances of the event. Consideration of the following examples may be useful when making such determinations.
Example 1 – High Ratio Appropriate
The interview process for a high level position, such as dean or director,
frequently includes a meal at which the candidate is hosted. An appropriate
ratio of GMU to non-GMU attendees at such a meeting might be five-to-one
or higher, depending on the organizational level of the position and other
factors. GMU representatives at these events typically include other deans,
directors, vice presidents, or other officials. This ratio would be considered
appropriate and consistent with current recruitment practices at other
public universities.
Example 2 – Low Ratio Appropriate
Outside speakers are sometimes guests at a meal at the University’s
expense following their lecture or presentation. The appropriate ratio
of GMU to non-GMU attendees at such events would typically be no higher
than two-to-one. In these circumstances, a higher ratio would be difficult
to support in a public scrutiny test.
IX. TRAINING RETREATS
The determination of whether a departmental retreat is an appropriate
internal training function at which food and beverages may be provided
will require consideration of the factors surrounding the event.
Purpose
Departmental retreats must be conducted primarily as training functions.
The type of training provided will depend on the particular department
involved. Retreats that are essentially planning meetings, however, regardless
of the location or other factors, cannot be considered to be training
events, and are not appropriate functions for food and beverage expenditures.
Location
In order to limit expenditures for rental facilities, retreats should
be held at properties owned or leased by GMU. Hemlock Overlook or any
of the facilities at the Fairfax, Arlington, or Prince William campuses
would be considered appropriate locations. Retreats held at other locations
require advance written approval by the Chief of Staff, Senior Vice President,
or Provost.
Duration
Retreats involving overnight lodging, regardless of any other factors
surrounding the event, are not permitted unless approved in advance by
the Chief of Staff, Senior Vice President, or Provost.
Frequency
Training retreats may not be held more often than annually.
X. EFFECTIVE DATE AND APPROVAL
The policies herein are effective July 1, 2002. This administrative policy
shall be reviewed and revised annually to become effective at the beginning
of the university’s fiscal year.
Approved:
_______________________
Maurice W. Scherrens
Senior Vice President
________________________
Peter N. Stearns
Provost
Date approved: February 10, 2003