Use of University Funds for Entertainment or Special Meals

I. PURPOSE

The purpose of this statement is to define the use of University funds for entertainment/special meals to ensure compliance with State and University regulations.

II. DEFINITION

“Entertainment” includes all food, refreshments, non-alcoholic beverages, admission charges, etc. provided to non-employees. Alcoholic beverages are prohibited. These regulations do not replace routine meal allowances provided to employees in travel status.

III. GENERAL POLICY

For entertainment/special meal expenses to be charged to departmental accounts, the operating procedures outlined in this statement must be followed. This applies to gifts, grants or contracts that include entertainment, unrestricted departmental accounts and restricted auxiliaries. Entertainment cannot be charged to federally funded projects, unless specifically outlined in the approved budget/budget justification and approved by the sponsor.

Only catered events may be directly billed to the University; dine-in meals on campus and off campus must be paid with personal funds or Lacarte and reimbursed. There must be a “clearly defined business purpose” for the meal. Dine-in meals paid with personal funds or Lacarte eligible for reimbursement should be submitted via an expense report in Workday, supported by an itemized restaurant receipt, and an approved special meal request (AS499/AS516) with a list of the attendees attached.

IV. OPERATING PROCEDURES

  1. AS499: Request for Approval of Special Meal

    Departments must complete an AS499 whenever food is to be provided at a university function, regardless of the account object code being charged (i.e. 3410, 4240) or whenever food items are purchased. The AS499 must be approved prior to the event/purchase. The completed AS499 should be forwarded to the Office of Business Affairs, where it will be reviewed for compliance and approved in accordance with PM-13, University Travel Regulations.

    In no case will the University bear a “per person” cost in excess of the following amounts when providing one of the following meal types:

    Meal Type Maximum Allowances Definition

    Breakfast

    $15.00

    Sit down meal or buffet

    Lunch

    $20.00

    Sit down meal or buffet

    Dinner

    $35.00

    Sit down meal or buffet

    Buffet

    $20.00

    Substantial buffet foods

     

    Reception - Dinner $20.00 Served during evening hours

    Reception

    $8.00

    Beverages and finger foods

    Refreshments

    $5.50 (self-catered)

    5.50 (catered)

    Self-catered: Refreshments purchased/brought in

    Catered: Refreshments catered by Chartwell’s or other vendor

     

    University employees should be included only to the extent that their official capacity would indicate their presence necessary. Expenses for employees’ spouses may not be reimbursed. Refreshments should be limited to university approved functions and multi-departmental meetings.

    If the AS499 request is in compliance, the form will be approved by the Office of Business Affairs and returned to the requesting department. If the AS499 request cannot be approved by the Office of Business Affairs, the form will be returned to the requesting department with a memo attached explaining why the request was not approved.

  2. Catered Events

    Below is a summary of the procurement guidelines that must be followed for catered events. The purchasing dollar threshold for competitive pricing requires specific timelines for processing as referenced on the Purchasing website.

    Caterer AS499 Required? Is Competitive Pricing/Requisition Required?

    Chartwells

    Yes

    No

    Non-Chartwells

    Yes

    No, if account number is not a source “0” or “4”

    Non-Chartwells

    Yes

    Yes, if account number is a source “0” or “4” and

    total cost >$1000

 

  1. AS516: Request for Authorization to Travel for Non-worker

    Departments must complete an AS516 prior to hosting a meal with a university guest, interviewee, study or workshop participant. The AS516 should be approved prior to the meal. The completed AS516 should be forwarded to the Office of Business Affairs, where it will be reviewed for compliance and approved in accordance with PM-13, University Travel Regulations.

    If the AS516 request is in compliance, the form will be approved by the Office of Business Affairs and returned to the requesting department. If the AS516 request cannot be approved by the Office of Business Affairs, the form will be returned to the requesting department with a memo attached explaining why the request cannot be approved.

  2. Guest Meal Limits

    Only one special meal can be reimbursed at the special meal rate for a university guest. The number of employees attending the special meal should be kept to a minimum. If multiple meals must be provided to the guest, the subsequent meals for the guest will be reimbursed at the per diem rate. There is no reimbursement provision for employees attending the meal, including the host employee.

  3. Guest Meal Documentation

    1. Function location, date & time
    2. Type of meal
    3. Menu (if catered)
    4. Number of attendees
    5. List of attendees is required for breakfast, lunch, or dinner meals
    6. Classification of attendees and the affiliation with University
    7. Account number (restricted accounts will require Sponsored Program Accounting approval)
    8. Function purpose/Benefit to LSU Eunice
    9. Approval by department head (or his/her designee) OR person with financial responsibility for the event
    10. Approval by Office of Business Affairs

  4. Requesting a Reimbursement

    Reimbursement for a special meal expense should be made via an expense report in Workday. Itemized receipts for all expenses (i.e. a carbon copy, credit card receipt, or lump sum receipt is not acceptable) and a copy of the approved AS499 must be attached. The expense report, along with attachments, must be submitted in Workday for the reimbursement to be processed. Employee reimbursements will be direct deposited. Employees will receive an e-mail notification once the transaction is complete.

V. SOURCES

LSU PM-13: University Travel Regulations issued July 1, 2019.

LSU PM-25:  Use of University Funds for Entertainment issued October 11, 1973.