Business Meals and Recognition of Events
Approved by: Jeff Sisk
Original Date Effective: 2010-06-04
Last Modified: 2020-03-02
Business Meetings and Discussions
JSCC may pay or reimburse properly documented meals whose primary r se is a business discussion. Business meals generally include at least one non-college employee. However, occasional gatherings of college staff may be reimbursed as business meals with the prior approval of the appropriate vice president or the president. Expenses may be incurred only for those individuals whose presence is necessary to the business and/or discussion.
In addition to itemized receipt( s ), IRS rules of substantiation · of business expenses require documentation of the time, date, place, specific topic of discussion and attendees at the meals (See Business Meal Purchase Approval Form). Please note that the documentation requirements apply to all on-campus and off-campus business meals, regardless of payment method.
The college will deny reimbursement for meal expenses which lack the proper documentationand/or a clear business purpose. Gatherings which are primarily social in nature do not qualify forpayment or reimbursement as business meals.
Recognition, Appreciation and/or Retirement Events
Institutional funds may be used to purchase food and non-alcoholic beverages for recognition, appreciation and/or retirement events. Event(s) will be reasonable in number and events per fiscal year, and amount sp~nt will not exceed $150.00. The college will not fund multiple events for the same purpose, e.g. there will be only one college funded event for a retiring employee (there will not be a departmental reception~ a division reception-and a campus-wide reception). Recognition gifts and retirement plaques are allowable up to a total of $49 limit per employee/retiree recognized.
In addition to itemized receipt(s), IRS rules of substantiation of business expenses require documentation of the time, date, place, specific topic of discussion and attendees at the meals (See Business Meal Purchase Approval Form). Please note that the documentation requirements apply to all on-campus and off-campus events, regardless of payment method. ·
Exceptions
The following constitute exceptions to the above referenced Business Meetings and Discussions, as well as Recognition, Appreciation and Retirement events.
- Food provided by and paid for with restricted accounts is allowed, provided meals are allowed under the granting agency's guidelines and/or policies.
- Food provided for students and related to student activities can be paid for with institutional funds.
- Food provided by and paid for with Jackson State Community College Foundation funds is allowed.
- Food provided by and paid for with agency (e.g. club) funds is allowed.