EOU policy implements OUS, FASOM policies. OUS policies are available on line in FASOM, Purchasing please take a glance.
The use of institutional funds to provide meals or to entertain is limited to hosting guests, groups, conferences or candidates. All Eastern budgets are considered institutional funds regardless of the source (i.e., state dollars, tuition, grants, auxiliaries).
It is never appropriate to use institutional funds to:
Entertainment of student groups will only be reimbursable if part of an approved University program.
Student organizations must follow these same guidelines.
All expenditures for food must be approved by the, Vice President for Administration and Finance or his/her designee.
Hosting groups, guest and non-employees (candidates)
Expenditures for luncheons, meals, snacks, beverages, etc., charged to an institutional index must be approved by authorized institution personnel. An employee may, in the course of employment, serve as host for non-employee guests of the institution or for a non-employee group, paying for expenses such as meals and or refreshments. In these cases, reimbursement for the full amount of reasonable expenditures may be authorized, subject to the following:
Gratuities are limited to 15%.
Receipts must itemize food, alcoholic beverage (if applicable) and tip. If a detailed receipt is not available a written statement on or attached to the receipt itemizing the expenses (food, alcoholic, tip) and signed by the employee is acceptable.
The full cost of an employee's meal may be reimbursed when hosting guests and groups, provided the meal is not in conjunction with overnight travel. In that case per diem travel rates should be used for the employee.
Account code 28612 should be used for these expenses.
Refreshments served at meetings
Expenditures for refreshments, including non-alcoholic beverages, served at institutional meetings may be charged to current fund accounts (index) when approved by authorized institution personnel. A "meeting" is an assembly of persons to relate information, instruct employees or conduct similar business.
Account code 28611, Refreshments - Inter-Departmental meetings, should be used.
Meals served at meetings
Institutional funds may be used to pay for an employee meal at planned institutional meetings, called for a specific purpose and included as part of the meetings agenda. These may be charged to an institutional index. The full cost of the meal is paid when it is outside the employee's control. When the employee can order from a menu and control the cost, reimbursement is limited to the in-state travel rates.
Employee recognition awards
Departments may honor employees for outstanding achievements, length of service and retirement. The following non-cash awards are appropriate recognition:
Letter of commendation
Plaque, pin, trophy or similar memento
Passes, tickets or gift certificates (may not be convertible to cash)
Reception or similar social gathering in the employee's honor
Payments for reasonable expenses may be authorized. Persons attending a banquet honoring an employee pay for their own meals. Institutional funds may be used to pay for meals of the honored employee and of a spouse or guest. No expenses for alcoholic beverages can be reimbursed.
When institutional funds are expended, payment documentation must include:
Reason for presentation
Description and cost of item presented
Date of presentation
Recipient name
Flower purchases
The following flower purchases are acceptable expenses:
Use in home economics courses
Use in commencements, convocations, etc
Use in student activities' sponsored function, such as drama production (use SIF index)
Purchases for personal recognition are not appropriate.
[Responsible for Accuracy: Darlene Morgan, Vice President for Administration and Finance - Last Verified: 9/15/00]