The University will not pay for meals or refreshments for regularly scheduled staff meetings, department-sponsored social gatherings, employee birthdays, weddings, holidays, going away parties, or other similar celebrations with the exception of length of service or retirement receptions for employees with at least five years of University service.
refreshments
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Payment or reimbursement for meals and refreshments is limited to actual cost. The rate for refreshments is not to exceed the maximum allowable meal rate for breakfast (Current rates are available on the Accounts Payable website).
With approval at the VP/Dean level or above, the cost of a meal or refreshments provided to the spouse or partner of an employee attending an event that falls within this policy may be reimbursed provided the expenditure serves a bona fide business purpose. In accordance with IRS regulations, reimbursements will be treated as taxable compensation to the employee the spouse or partner is accompanying.
Ensure your Green Bay or Northeast Wisconsin break room performs. Transform it into a retention tool that wows employees of all generations with free snacks, foods, and beverages. Pantry service allows you to pay for employee refreshments and offer them as a benefit to employees. Customize the products to include employee favorites, such as healthy items.
Business meal expenses such as food, refreshments, and alcohol should be reasonable and necessary to accomplish the mission of the University of Illinois System and must have a bona fide business purpose. Business meal expenses for employees and non-employees are allowed.
Purchasing business meals, refreshments, and alcohol requires units to consider the procurement method, fund type restrictions, required supporting documentation, and any additional policy requirements.
Provide plates, napkins, spoons and forks, cups, party picks, serving containers, tablecloths, and other utensils necessary for serving and eating the refreshments. If people have to balance plates on their laps, offer spill-proof, small foods that are easy to handle. Also remember condiments such as creamer and sugar and salt.
Meals and/or light refreshments for Evergreen employees and student employees at meetings or formal training sessions may be authorized without regard to the participants travel status or the three-hour rule subject to State and Evergreen regulations. Meetings may include conducting college business or recognizing college or employee accomplishments.
3. The appropriate Vice President or authorized designee must approve the expenditure of meals or light refreshments for meetings or formal training five days prior to the event. The Vice President indicates approval on Meals and Light Refreshment Authorization Request. Forward the approved form to Accounts Payable L1113.
Purpose: This IRM provides IRS policies and procedures for business units requesting approval to use appropriated funds to purchase meals or light refreshments for events that the IRS sponsors or hosts.
The Comptroller General has identified statutory authorities that permit the use of appropriated funds to pay for meals and light refreshments in limited circumstances for IRS-sponsored events. The Government Accountability Office (GAO) publishes the Principles of Federal Appropriations Law, referred to as the "Red Book," which serves as a detailed fiscal law guide covering those areas of law in which the Comptroller General renders decisions. The Red Book provides detailed guidance regarding the availability and use of federal funds.
As a general rule, the IRS may not use appropriated funds to furnish meals or light refreshments for federal employees or private sector individuals. Exceptions to this rule must be specifically authorized under statute and approved per Delegation Order 1-68, Authorization and Approval to Use Appropriated Funds to Purchase Meals and Light Refreshments, as follows:
This IRM outlines the specific requirements addressing specific circumstances where federal agencies may request approval to use appropriated funds to purchase meals or light refreshments for government-sponsored events.
Reviewing and submitting requests for the purchase of meals or light refreshments and forwarding Form 14676, Meals and Light Refreshments Request, to the appropriate Deputy Commissioner for amounts $2,500 or greater.
The director, Travel Management, is responsible for reviewing business unit requests for the purchase of meals or light refreshments and forwarding Form 14676, Meals and Light Refreshments Request, to the Associate CFO for Financial Management.
Requesting approval to purchase meals or light refreshments by completing Form 14676, Meals and Light Refreshments Request, approved by the business unit Division Commissioner/Chief/Head of Office or Deputy.
Ensuring the approvals for the purchase of meals or light refreshments are properly documented and the documentation is maintained for a period of six years for inspection by TIGTA or other interested parties.
Program Reports: Government purchases must meet all requirements of law, executive orders, regulations and all other applicable IRS procedures. Travel Policy and Review uses reports obtained from the Integrated Financial System to manage funds for meals and light refreshments to ensure compliance.
Program Effectiveness: Throughout the year, program effectiveness is measured through 100% review of Form 14676, Meals and Light Refreshments Request, to ensure accuracy and compliance with this IRM and the FTR. If the business units and reviewing officials determine the requests for meals and light refreshments are not accurate and compliant, the requests will be disapproved.
Conference - A pre-arranged formal event with at least some of the following characteristics: designated participants and/or registration; a published substantive agenda and scheduled speakers or discussion panels on a particular topic; and incurred IRS expenses (other than the salaries of attendees), such as expenses for refreshments, meals or travel (including transportation, lodging, or other expenses authorized under the FTR). A conference may include, but is not limited to, a retreat, convention, seminar or symposium. A conference typically is not a:
Event - An all-inclusive term to include a conference, meeting, training occurrence, award ceremony or other similar gathering that involves expenses of the attendees, such as for travel, meals or refreshments.
Light refreshments - Includes, but is not limited to: coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies and chips.
Training - that meets the requirements detailed in the Office of Personnel Management Training Policy Handbook, and 5 USC Section 4101 et seq, GETA. Serving meals and light refreshments must benefit the participant, provided that training is scheduled for more than half of the day and information is exchanged between presenters and the audience. See IRM 1.32.20.6, Training Event Requirements, for additional information.
Award ceremonies - that meet the requirements detailed in IRM 6.451.1.21, Award Presentation Ceremonies, and 5 USC 4501-06, GEIAA. Agencies may provide meals and light refreshments at an award ceremony when employees are publicly recognized for special acts and achievements. See IRM 1.32.20.4, Award Ceremony Requirements, for more information.
Special Emphasis Program Requirements - that meet the requirements detailed in the Equal Employment Opportunity Commission, Management Directive 715. The meals or light refreshments are only authorized when they are a cultural sampling of meals and are an integral part of the formal program. See IRM 1.32.20.7, Special Emphasis Program Requirements, for additional information.
Light refreshments include, but are not limited to, coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies and chips. Light refreshments must be provided in quantities that are not considered to be a meal.
Business units should exercise prudence when purchasing meals or light refreshments. The amount spent on meals or light refreshments must be reasonable in relation to the nature, size and overall cost of the event. If employees are in travel status, they do not need to reduce their meals and incidental expenses (M&IE) allowance for any light refreshments provided.
The IRS cannot use appropriated funds to pay for meals or light refreshments at preliminary or evening social gatherings or during breaks to merely facilitate social interaction or to improve the attendance of participants.
To determine if meals or light refreshments are authorized, the business units may consult with General Legal Services, HCO or with the CFO Travel Policy and Review office for advice on the nature of an event.
Generally, only items classified as light refreshments are appropriate at an award ceremony. The light refreshments must enhance the recognition of the award recipients as determined by the appropriate IRS official. Business units must exercise prudence when using appropriated funds to purchase light refreshments for awards ceremonies.
The GAO Comptroller General decisions do not authorize providing meals or light refreshments to recognize employees for their achievements in connection with an event or function that is primarily designed to achieve other agency objectives.
The quantity of the meals or light refreshments provided must be commensurate with the scale of the conference. Business units must exercise prudence when using appropriated funds to purchase meals or light refreshments for formal conferences. Generally, the cost per person may not exceed 25% of the per diem rate for applicable meals based on the geographic location of the conference.
The IRS may be able to use appropriated funds to pay for meals or light refreshments at training events. The GETA authorizes an agency to pay all or part of the necessary expenses of training. In accordance with 5 USC Section 4101, the event must meet all of the following criteria: 2ff7e9595c
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