Employee Meals and Refreshments
Policy Number: 5.1.13-P
Current Effective Date: 10/01/2018
Original Effective Date: 07/01/2008
Revision Dates: 07/01/2008, 07/01/2014, 09/25/2018
Revision Number: 3
Responsible Official: Director of Procurement to Payment
To address the processes of providing meals and refreshments to KCTCS employees.
This procedure applies to all KCTCS employees.
The KCTCS general practice is not to provide meals to employees except for employee travel.
- Exceptions to this policy are listed in the employee travel procedure.
- Refer to procedure 5.8.1-P (Section13) Employee Travel Expense and Reimbursement for
- This procedure provides additional exemptions to providing meals for employees.
- Purchase of alcoholic beverages as part of the dinner meal is not normal, nor customary
perKCTCS policies, practices, or procedures.
- The purchase of alcoholic beverages must be approved per Business Procedure 5.4.17-P Alcohol Beverage Use.
- If a KCTCS procurement card that is authorized by Business Procedure 5.4.2-P to purchase refreshments, meals, or accommodations, a Working Meals, Refreshments, and Accommodations Report (Form BA50) must be attached to the cardholder’s statement and a copy provided to the KCTCS ProCard Administrator at the System Office.
Because of the security features built into a procurement card, a Level I or II card will only work for refreshments at merchants such as a grocery store.
- Supplies related to the purchase of ingredients for a meal may also be purchased with a Level I or II procurement card.
- A Level II card may be used to pay caterers for on-site meals, depending on how the caterer is classified, e.g., merchant category code - MCC.
- A Level II card is required for use at a restaurant and other merchants classified as a dining establishment.
4. On-Site and Off-Site Working Meal
Any on-site working meal requires the written approval of the appropriate college dean or system office head (a position that reports to a Vice President or Chancellor).
An off-site working meal requires the written approval of the College President/CEO or appropriate System Vice President or Chancellor.
- The approval must include justification why a regular meal break is not workable and the bona fide benefit to KCTCS.
All receipts for a working meal must be itemized.
- For meals related to community events where College/System Office employees may attend as professional development, promotional, or community relations representing the college, these expenditures for activities established for increase an individual employee’s job-related skills, abilities, and overall work performance.
- These expenditures would include the activities of both faculty and staff, including administrators.
Breakfast meetings must begin no later than 8 AM and end no earlier than 9:30 AM to qualify as a working breakfast meeting.
- The cost of an individual breakfast meal cannot exceed $10. 00.
Lunch meetings must begin earlier than 11 AM and end no earlier than 1:30 PM to qualify as a working lunch meeting.
- The cost of an individual lunch meal cannot exceed $12.00.
A working dinner meal exceeding $500.00 requires the prior written approval of the KCTCS System Director for Business Services.
- The cost of an individual dinner meal cannot exceed $19.00
Request for exceptions to the total dollar threshold or to the dollar threshold per meal per person is to be sent in advance of the meal to the attention of the KCTCS System Director of Business Services.
Meals or refreshments provided to employees should be charged to account 50260 activities not considered professional development.
- If the activity is a professional development event, then account 50261 is to be charged.
The event coordinator must provide the list of attendees to the reimbursement auditor for the chartstring being used so that person may ensure that meals are not included on employee expense reports.
- This list must include the employee’s name and college work location.
A completed Working Meals, Refreshments, and Accommodations Report (Form BA50), must be attached to either the cardholder statement of account as revised, the check request (Form BA8), or Employee Reimbursement Form (BA2) along with an itemized receipt.
- An agenda and list of attendees is required as an attachment to the check request.
- KCTCS employees cannot purchase products for employee meals and refreshments at a wholesale club like Sam’s Club or Costco and be reimbursed utilizing Employee Reimbursement Form (BA2) as the employee may benefit personally from the transaction (i.e. cash back incentives).
A procurement card can be used for meals purchased from caterers or restaurants for those activities described in Business Procedure 5.4.2-P.
- Those activities are defined as on-site administrative working meals, accreditation teams, student affairs activities, grants/contracts, system-administered professional development activities, cultural events, and official guest requiring accommodations.
- Procedural requirements for meals for official guests are in Business Procedure 5.1.14-P.
- KCTCS employees cannot purchase products for employee meals and refreshments at a wholesale club like Sam's Club or Costco.
The KCTCS System Director of Business Services may grant an exemption from caterers or the requirement in paragraph 4.11 above for meetings that occur on a regular monthly basis where a working meal is provided.
- The KCTCS System Director of Business Services may also grant exemptions to meeting time requirements and maximum meal allowances.
- Requests for an exception should be sent prior to the event with consideration given
to the following:
- Analysis of Research
- Recommendation/Request Advance.
- Email approval from KCTCS System Director of Business Services is required as an attachment to the invoice if this is a recurring meeting meal on a regular monthly basis.
5. Special Event Meals
A college or the System Office may provide a college wide or a system office wide employee “special event” meal not to exceed $10.00 for breakfast, $12 for lunch or $19.00 for dinner.
- The meal’s total cost is not to exceed $3,000.00 in total without the prior written approval of the KCTCS System Director for Business Services.
- Account 50260 should be charged.
- Itemized receipts must be provided with the payment document.
- Exceptions should be directed to the KCTCS System Director of Business Services.
- A BA50 form should be completed, along with an attached agenda or flyer of the event is required as an attachment to the invoice.
- An RSVP email would be sufficient for the list of attendees.
6. Refreshments and Snacks
Account 50260 should be charged for all expenditures below unless the event is considered a professional development activity, then account 50261 should be charged.
Meeting refreshments require the written approval of the appropriate dean or system office head (a position that reports to a Vice President or Chancellor).
Orientations and receptions require the approval of the College President/CEO or appropriate System Vice President or Chancellor and are limited to no more than $1,000 per occurrence.
- The KCTCS System Director of Business Services may approve exceptions to the dollar limit.
- In the event of a combined orientation or reception for employees and students, the expense for employees should be charged to account 50260 or 50261 as appropriate and the expense for the student portion charged to account 50270.
- An itemized receipt is required to be attached to the payment document along with a completed Working Meals, Refreshments, and Accommodations Report (BA50).
- In addition, a list of attendees and agenda is required as an attachment.
7. Off-Site Meeting Rooms
On occasion, a college or a system office unit will rent a meeting room and also provide a meal, snacks, or refreshments to employees.
- In those situations, the refreshment or meal expense should be charged to account 50260 and the meeting room expense to account 50920.
- If the activity is related to professional development, then account 50261 should be used for the refreshments or meal expense with account 50921 used for the meeting room expense.
An employee retiring from KCTCS may receive special recognition for their years of service.
- This recognition may be accompanied with a gift (Business Procedure 5.4.8-P) and a dinner meal or reception.
The retirement celebration organizer must comply with all other provisions of this procedure as applicable.
A completed Working Meals, Refreshments, and Accommodations Report (BA50) must be attached to either the check request (Form BA8), employee reimbursement request (BA2), requisition, and/or the Procard pay statement when an off-site meeting room is obtained.
For off-site meetings also providing a meal or refreshments, a Working Meals, Refreshments, and Accommodations Report (BA50) is also required.
- The organizer of the meeting must provide notification of the working meal for any participating employee that is on travel status as described in Section 4.8.
- An invitation to the event (email acceptable) documenting the event should be attached along with list of the attendees.
If the recognition is a dinner, KCTCS will pay for the meals of the retiree and the spouse.
- Other attendees must pay for their dinner.
If the recognition is a reception, then section 6 of this procedure establishes dollar limitations.