661  Food and Beverages

Approved by President
Effective Date: September 9, 2019
Responsible Division: Business and Finance
Responsible Office:  Business and Finance
Responsible Officer:  Associate Vice President, Business and Finance

I. Purpose

All Middle Tennessee State University (MTSU or University) funds, regardless of their source of origin, are considered to be public funds, and, as such, must withstand the test of public scrutiny. University officials authorized to approve the purchase of meals should exercise prudent judgment when determining whether the expenditure is appropriate. The following principles should be used as a guide when determining the appropriateness of the expenditure:

A.  The expenditure must support the mission and purpose of the University.

B.  If for an event, the event must be an authorized official University event.

C.  The expenditure should not be personal in nature.

D.  It should be apparent to the Internal Revenue Service (IRS) that the expenditure is not additional compensation to the claimant.

E.  The amount expended should be reasonable.

F.  State funds may never be used for the purchase of alcoholic beverages.

II.  Scope

Provisions of this policy apply to all purchases of food and beverages. Under no circumstances will the purchase of alcohol be permitted. Food and beverage purchases should not be self-serving for the sole enjoyment of department personnel.

III. Provisions

A.  The Food Purchase Authorization form must be used for the purchase of all food and beverages being purchased with University funds. It is required that the Food Purchase Authorization be completed prior to the event. If the purchase is not approved prior to the event, the employee may be held personally responsible for all related costs. Requests for reimbursement must be submitted on a timely basis. Requests submitted more than sixty (60) days from the date of the event are subject to being made to the employee on a taxable basis and added to the employee’s Form W-2 compensation.

B.  The University's food service contractor has the exclusive right to provide on-campus meals, pursuant to the terms contained in the University’s food service contract. All departments are required to utilize the University food service contractor when the total food cost for an event exceeds $500.00 unless the contractor declines to provide services for the requested event. If the food service contractor declines to cater the event, written documentation of the contractor’s decision must be attached to the Food Purchase Authorization form.

C.  Food and beverage purchases may be paid, or reimbursed, with proper documentation and when the primary purpose of the meal is business related. Business meals are those taken with outside business associates, University guests, job applicants, or donors during which University business discussions take place or hospitality is extended to distinguished guests. Expenses may be incurred only for those individuals whose presence is necessary to the business disc