Administrative Procedures

Employee Meals and Refreshments

1. Purpose

To address the processes of providing meals and refreshments to KCTCS employees.

2. Scope

This procedure applies to all KCTCS employees.

3. General

3.1

The KCTCS general practice is not to provide meals to employees except for employee travel.

1. Exceptions to this policy are listed in the employee travel procedure.
2. Refer to procedure 5.8.1-P (Section13) Employee Travel Expense and Reimbursement for additional information.
   1. This procedure provides additional exemptions to providing meals for employees.
3. Purchase of alcoholic beverages as part of the dinner meal is not normal, nor customary per KCTCS policies, practices, or procedures.
   1. The purchase of alcoholic beverages must be approved per Administrative Procedure 5.4.17-P Alcohol Beverage Use.
4. If a KCTCS procurement card that is authorized by Administrative Procedure 5.4.2-P to purchase refreshments, meals, or accommodations, an Electronic eBA850 Form must be submitted in PeopleSoft. See Section 4.10 for required supporting documentation.
   1. If the total amount of any refreshment or meal purchase addressed within this Procedure is over $1000, the eBA850 approver shall ad hoc in the President as an approver of the electronic form.

3.2

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.

1. Supplies related to the purchase of ingredients for a meal may also be purchased with a Level I or II procurement card.
2. 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. 
3. 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

4.1

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 Provost).

4.2

An off-site working meal requires the written approval of the College President/CEO or appropriate System Vice President or Provost.

1. The approval must include justification why a regular meal break is not workable and the bona fide benefit to KCTCS.

4.3

All receipts for a working meal must be itemized.

1. 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.
2. These expenditures would include the activities of both faculty and staff, including administrators.

4.4

Breakfast meetings must begin no later than 8 AM and end no earlier than 9:30 AM to qualify as a working breakfast meeting.

1. The cost of an individual breakfast meal cannot exceed $11.00.

4.5

Lunch meetings must begin no later than 11 AM and end no earlier than 1:30 PM to qualify as a working lunch meeting.

1. The cost of an individual lunch meal cannot exceed $14.00.

4.6

A working dinner meal exceeding $500.00 requires the prior written approval of the Executive Director of Business Services.

1. The cost of an individual dinner meal cannot exceed $24.00

4.7

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 Executive Director of Business Services.

4.8

Meals or refreshments provided to employees should be charged to account 50260. 

4.9

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.

1. This list must include the employee’s name and college work location.

4.10

When using a procard to pay for working meals, refreshments, and accommodations, an eBA850 Form must be submitted in PeopleSoft with the required supporting documents.

1. An agenda and list of attendees is required as an attachment to the eBA850 Form
   1. Acceptable lists of attendees include a sign in sheet, a list of RSVPs to a meeting invitation, or a list of attendees invited to an event.
2. 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.

4.11

When using a PAY Voucher or Requisition to pay for working meals, refreshments, and accommodations, a manual BA850 form (in place of the eBA850) is available to complete and attach to the PAY Voucher or Requisition as supporting documentation. An agenda and list of attendees must also be attached. Acceptable lists of attendees include a sign in sheet, a list of RSVPs to a meeting invitation, or a list of attendees invited to an event.

4.12

The Executive 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.

1. The Executive Director of Business Services may also grant exemptions to meeting time requirements and maximum meal allowances. 
2. Requests for an exception should be sent prior to the event with consideration given to the following:
   1. Background/Proposal
   2. Research
   3. Analysis of Research
   4. Recommendation/Request Advance.
3. Email approval from the Executive 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

5.1

A college or the System Office may provide a college wide or a system office wide employee “special event” meal not to exceed $11.00 for breakfast, $14.00 for lunch or $24.00 for dinner.

1. The meal’s total cost is not to exceed $3,500.00 in total without the prior written approval of the Executive Director of Business Services. A copy of the prior written approval must be attached to
   1. the eBA850 form when using a procard to pay for meal costs, or
   2. the exception to the payment request when using a PAY Voucher.
      
      
2. Account 50260 should be charged.
   
   
3. Itemized receipts must be provided with the payment document.
   1. See Section 4.10 regarding required attachments when paying with a procard.
   2. See Section 4.11 regarding required attachments when paying with a PAY Voucher or Requisition.
      
      
4. Exceptions should be directed to the Executive Director of Business Services.
   
   
5. A BA50 form should be completed, along with an attached agenda or flyer of the event is required as an attachment to the invoice.
   
   
6. An RSVP email would be sufficient for the list of attendees.

6. Refreshments and Snacks

6.1

Account 50260 should be charged for all expenditures below including a professional development activity.

6.2

Orientations and receptions require the approval of the College President/CEO or appropriate System Vice President or Provost and are limited to no more than $1,500 per occurrence.

1. The Executive Director of Business Services may approve exceptions to the dollar limit.
   
   
2. In the event of a combined orientation or reception for employees and students, the expense for employees should be charged to account 50260, and the expense for the student portion charged to account 50270.
   
   
3. An itemized receipt is required to be attached to the payment document along with a completed Working Meals, Refreshments, and Accommodations Report (BA850).
   1. See Section 4.10 regarding required attachments when paying with a procard.
   2. See Section 4.11 regarding required attachments when paying with a PAY Voucher or Requisition.

7. Off-Site Meeting Rooms

7.1

On occasion, a college or a system office unit will rent a meeting room and also provide a meal, snacks, or refreshments to employees.

1. In those situations, the refreshment or meal expense should be charged to account 50260 and the meeting room expense to account 50920.

7.2

For off-site meetings also providing a meal or refreshments, an eBA850 or BA850 Form is required.

1. 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.
2. An invitation to the event (email acceptable) documenting the event should be attached along with list of the attendees.
3. See Section 4.10 for eBA850 and 4.11 for BA850 supporting documentation requirements.

8. Retirements

8.1

An employee retiring from KCTCS may receive special recognition for their years of service.

1. This recognition may be accompanied with a gift (Administrative Procedure 5.4.8-P) and a dinner meal or reception.

8.2

The retirement celebration organizer must comply with all other provisions of this procedure as applicable.

8.3

An eBA850 or BA850 must be completed when an off-side meeting room is obtained.  See Sections 4.10 (eBA850) and 4.11 (BA850) for supporting documentation requirements.

8.4

If the recognition is a dinner, KCTCS will pay for the meals of the retiree and the spouse. Other attendees must pay for their own dinner.

8.5

If the recognition is a reception, then section 6 of this procedure establishes dollar limitations.