Purpose

The procedures provided herein apply to all James Madison University organizations, faculty, staff, students and all organizations and individuals that intend to provide food and/or beverages and any related services to JMU personnel (faculty and staff), students, or their guests at university expense.

There are limited circumstances in which it is considered appropriate to provide food and beverages to personnel who are not in travel status.

These procedures were created to provide guidance when using state funds to purchase food and beverages for official university business. Purchases from any university account (including E & G, Auxiliary, Local, and Grant funds) are subject to these guidelines. Purchases for food and beverages include, but are not limited to, business meals, catered events, meal tickets, finger foods, party platters, and refreshment breaks.

Appropriate Food and Beverages Functions

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:

• Official 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-JMU employees. Meals at which interview candidates are hosted are included in this category. Additionally, there are campus-wide and/or departmental activities where it may be appropriate for food and beverages to be provided, such as annual school start-up planning meetings and mission-related program review and focus group sessions.

• Internal Training Function: Food and beverages may be provided to participants of a formal training session when business is conducted through the time of the meal and the training session lasts for a minimum of two hours. 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. Departmental retreats must be conducted primarily as training functions, are at least two hours in length, and do not occur more frequently than once per semester. The type of training provided will depend on the particular department involved. In order to limit expenditures for rental facilities, retreats should be held at properties owned or leased by JMU. Retreats held at off campus locations require advance written approval - Departmental Off Campus Authorization Form. University employees are the primary beneficiaries at such events

• 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 commencement or annual award ceremonies are examples of this category.  Mission-related program review and focus group sessions are examples.

• Student Programming/Club Function: Food and beverages may be provided at student programming/club functions that contribute to student engagement and support the mission of the University. Current students are the primary beneficiaries of such events. Food and beverages provided at residence hall programs or club programming events sponsored by student activities fees are examples of this category.

• Employee Engagement Function: Food and beverages may be provided at employee engagement functions that center around social, recreational, and educational programs. Programs may include employee family members, however, must be reasonable in terms of time and costs. Activities are limited to once per semester and are subject to per diem rules and alcohol restrictions. Examples include school start-up planning meetings and employee recognition events.  It is preferred that these events be held on-campus, however, for events held off-campus, completion of an Off Campus Authorization form is required prior to committing to an external provider. This procedure does not authorize the use of university funds for social gatherings other than employee engagement events.

Requirements and Limitations

This procedure established 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 the above section of this procedure.

2. For official business functions, the purpose/business reason must be included on a Food and Beverage Certification Form (FBCF) to verify the JMU employee is acting as an official representative of the university and would be exempt from tax reportable income for the cost of the meal. A listing of the names and organizational affiliations of each person in attendance at events at which food and beverages are provided must also be listed on the FBCF to support payment. If a listing is impractical to provide, a written explanation to that effect must be submitted with the FBCF.

3. Food and beverages may be provided at official business meetings held during normal work hours of 8:00 a.m. to 5:00 p.m. Breakfast and dinner meals are generally not considered to be part of an employee's normal workday. A detailed justification is required for meals outside of normal business hours.

4. Refreshments may be provided at official business functions. Food and beverages should not be provided at regularly scheduled or routine meetings (examples include: staff, division, or department meetings).

5. For employee engagement functions, the purpose must be included on the Food and Beverage Certification Form and the Off Campus Authorization Form (when applicable) and renumber the rest.

6. 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 JMU Travel Regulations. These meal rates are available at the Finance Procedures Manual - Section 4215 (M&IE Rate Tables) . With sufficient justification and the approving authority, meal expenditures may be authorized up to 150% of the applicable per diem meal rate.

7. Internal training retreats where food and beverages are served should include a description of the type of training provided as documentation to support the expenditures.

8. Reimbursement requests if an employee pays for official business meals must be submitted on a Travel Expense Reimbursement Voucher along with the original itemized receipt.

9. Alcoholic beverages may not be provided at University expense.

10. Any additional fees incurred on the catering contract must be included when calculating to ensure you remain within the per diem rate. Such fees include, but are not limited to: china fees, table linen fees, non-alcoholic drinks, transportation fees, and late fees.

11. All catering contracts are subject to audit by the Finance Office. Any pertinent documentation should be readily available upon request and any per diem overages found should be addressed as soon as possible using an external funding source.

Catering and Dining Services

JMU has a contract with Aramark to provide catering and dining services. Departments must utilize JMU’s Catering and Dining Services unless permission to use an outside vendor is obtained in advance of the event from Catering and Dining Services. When using JMU’s Catering and Dining Services to provide food and beverages, a FBCF must be completed for each event and maintained along with the contract in the department’s office for future audits. The only exception to this is if/when Aramark exercises its right of refusal to provide food/beverage and grants permission to the department to go off-campus. The department must maintain documentation of the authorization from Aramark to go off-campus for food and beverages.

Business Functions that would not require Catering and Dining Services to be used are non–catered events such as department purchases for grocery items, potluck events, and events not meeting the Catering department’s minimum order of $250 per delivery.

Local Vendors

For payment processing to the vendor when purchasing food and/or beverages, a Food and Beverage Certification Form must be filled out.  A listing of the names and organizational affiliations of each person in attendance and the purpose/business reason must be stated on the form and submitted with an Accounting Voucher, along with the original itemized invoice/receipt to the office of Accounts Payable for payment processing.

The Small Purchase Charge Card (SPCC) is to be used to pay outside food vendors for purchases up to $250 consumed on-campus without any exception needed; purchases over $250 or consumed at the vendors location require advance approval. The Food and Beverage Certification Form must be filled out along with the original itemized receipt and a listing of the names and organizational affiliations of each person in attendance and the purpose/business reason for each event is to be maintained in the departments' office records and uploaded into Bank of America WORKS for SPCC reconciliation.

NOTE:  Departments must utilize JMU's Catering and Dining Services for food purchases over $250 unless permission to use an outside vendor is obtained in advance of the event from Catering and Dining Services and an exception is approved in PeopleSoft Finance Workflow to pay by SPCC,  both approvals must be in place before the purchase can be made.  If you have questions on the process please contact appa@jmu.edu.