Non-Employee Meals, Refreshments and Accomodations | KCTCS

Administrative Procedures

Non-Employee Meals, Refreshments and Accommodations

Policy Number: 5.1.14-P

Current Effective Date: 10/01/2018

Original Effective Date: 10/01/2013

Revision Dates: 10/01/2013, 07/01/2014, 09/25/2018

Revision Number: 3

Revision Summary:

Responsible Official: Director of Procurement to Payment

References:

1. Purpose

To address the processes of providing meals, refreshments and accommodations to non-KCTCS employees.

2. Scope

This procedure applies to all KCTCS employees and non-KCTCS employees as employees and non-employees are defined in section nine of this procedure.

3. General

3.1

KCTCS policy is not to provide meals or accommodations to non-employees except in necessitating situations. Such situations are described below:

  1. In general, approval for meals and accommodations for non-employees are to be prior to, not after, the event.
  2. Purchase of alcoholic beverages as part of the dinner meal is not normal, nor customary perKCTCS policies, practices or procedures.
    1. The purchase of alcoholic beverages must be approved per Business Procedure 5.4.17-P Alcoholic Beverages Use.

3.2

A KCTCS procurement card must be 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 cardholders statement and a copy provided to the KCTCS Procard Administrator at the System Office.

  1. 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.
  2. Supplies related to the purchase of ingredients for a meal may also be purchased with a Level I or II procurement card.
  3. A Level II or III card may be used to pay caterers for meals, depending on how the caterer is classified, e.g., merchant category code - MCC. A Level III card is required for use at a restaurant and other merchants classified as a dining establishment.

4. Student Meals and Refreshments

4.1

Student meals and refreshments may be provided for orientation, cultural, or graduation receptions and similar occasions. 

  1. This expenditure requires the prior approval of the College President/CEO.
  2. Meals or refreshments provided to students in a non-travel status should be charged to account 50270.
  3. The maximum amount of expenditure per occurrence is $3,000.
    1. Exceptions to this dollar threshold should be requested (prior to the event) to the KCTCS System Director of Business Services.
  4. All goods purchased must conform to the purchasing procedures in Section 4.1 of the KCTCS Business Procedures.
  5. A procurement card that is authorized for food purchases may be used for these expenditures.
  6. The prior written approval authority must be attached to the itemized receipt.
  7. A BA50 form must be completed and signed along with the agenda and list of attendees attached to the invoice.

4.2

Fees for some non-traditional classes may include the cost of meals or refreshments.

  1. Example: classes requiring all day attendance in which attendees leave and return is not advantageous to completing the materials within normal work schedules.
  2. Colleges may provide meals and/or refreshments with a cost not to exceed the amount that was included in the class fees for this purpose.
    1. These meals or refreshments provided to students should be charged to account 50270.
    2. A procurement card may be used for these types of purchases.
    3. In such an instance, an itemized receipt must be attached to the cardholders statement.
  3. Completion of a Working Meals, Refreshments, and Accommodations Report (Form BA50) is required along with a list of attendees and agenda.

4.3

Meals may be provided to students, who as a regular part of a program have the occasion to be in travel status (overnight). Examples are:

  1. Orientation visits to another college.
  2. Field trips to other firms and organizations that are related to their normal course of instruction.

4.4

If not charged to a college procurement card, reimbursement for such activity may be submitted on a travel voucher with the students’ names, and receipts attached.

  1. In such an instance, student should be indicated on the travel voucher, either by writing student or checking the appropriate box, if available.
  2. The department head who has management and budget authority of the program should sign the travel voucher as the approving authority.
  3. If not paid by direct deposit (ACH), then have a reimbursement check cut.
  4. In addition, this type of expense may not exceed the normal meal allowance as stated in the KCTCS travel procedures.
  5. Such meals related to travel status are to be charged to account 50130.

4.5

Where the procurement card is used for payment, prior approval is to be obtained from the department head that has management and budget authority of the program.

  1. The approval is to be attached to the cardholder’s pay statement along with an itemized receipt and a completed Working Meals, Refreshments, and Accommodations Report (Form BA50).
  2. Students whose travel does not require an overnight stay may be entitled to meals if the activity is part of a program or grant specifically funded to support those activities for students.
    1. In such an instance, written documentation per the grant award/proposal must be attached to the cardholders pay statement.
  3. Any request for exception should be routed through the College’s business office, prior to being sent to theKCTCS System Director for Business Services for approval.
    1. The request should include a description of the activity along with the date of travel and statement that the activity is an approved expenditure in the XX Program.
    2. The request should include all trip details and the specific items they are requesting an exception for.
    3. Meals should be charged to account 50130 if overnight stay is required.

5. Official Guests of KCTCS On-Campus Meals

5.1

A College President/CEO may provide on-campus refreshments or meals (dinner included) for an Advisory Board or Board of Directors.

  1. Such refreshments and meals should not exceed $1,000.00 per occurrence.
  2. Account 50240 (Other Guest Expenses) should be used to charge these expenses.
  3. If a meal is provided, a completed Working Meals, Refreshments, and Accommodations Report (Form BA50) must be attached with an itemized receipt to either the cardholders pay statement, if charged to a procurement card, the check request (Form BA8), employee reimbursement request (Form BA2), or requisition, whichever is used to make payment. 
    1. Failure to fully complete the Working Meals, Refreshments, and Accommodations Report (Form BA50) may result in a reduction of the requested reimbursement or suspension of procurement card privileges.
  4. In all instances, supporting documentation as to the bona fide business purpose, such as event/program agenda, is required, along with the list of attendees.

5.2

A College President/CEO may authorize a college to host a conference or general community meeting.

  1. In the spirit of community and public relations, refreshments may be provided but is not to exceed $3,000, without prior written approval by the KCTCS System Director of Business Services.
  2. A procurement card may be used for payment.
  3. A Working Meals, Refreshments, and Accommodations Report (Form BA50) and supporting documentation as to the bona fide business purpose, such as event program/agenda, are required, along with the list of attendees.
  4. Request for exceptions must be in writing (e-mail will suffice) prior to the event and are to be directed to the KCTCS System Director of Business Services.

6. Official Guests of KCTCS Off-Campus Meals

6.1

A College President/CEO, KCTCS Vice President or Chancellor may authorize off-campus meals for official guests that are hosted by a member(s) of the college faculty or staff, subject to the amounts and approval authority listed below.

  1. Employee meals are not to be reimbursed unless the employee was acting as a host or co-host. Generally, there must not be more hosts or co-hosts than the number of guests. 
  2. The amount of such a meal is not to exceed $35.00 per person, including gratuity.

6.2

A KCTCS procurement card may be used for these expenses if the guest meets the requirements described in Business Procedure 5.4.2-P, Section 4 Custodial Procurement Cards.

  1. A completed Working Meals, Refreshments, and Accommodations Report (Form BA50) must be attached to either the check request (Form BA1), employee reimbursement request (Form BA2), requisition, and/or or the cardholders statement with an itemized receipt and supporting documentation as to the bona fide business purpose, along with the agenda and the list of attendees.
  2. Failure to fully complete the Working Meals, Refreshments, and Accommodations Report (Form BA50) may result in a reduction of the requested reimbursement or suspension of procurement card privileges.
  3. In either case, expenditures must charge account 50240.

6.3

On occasion, off-site working meetings hosted by a staff or faculty member that will include KCTCS employees not acting as a co-host and guests may be in the best interest of KCTCS.

  1. These employee meals are not eligible for reimbursement unless an exception is approved in writing by the KCTCS System Director of Business Services. 
  2. A procurement card may be used in these situations, if the guest meets the requirements stated in Business Procedure 5.4.2-P, Section 4 Custodial Procurement Cards.
  3. A completed Working Meals, Refreshments, and Accommodations Report (Form BA50) must be attached to either the check request (Form BA8), employee reimbursement request (Form BA2), requisition, and/or or the cardholders statement with an itemized receipt and supporting documentation as to thebona fide business purpose, along with the agenda and the list of attendees.
    1. Failure to fully complete the Working Meals, Refreshments, and Accommodations Report (Form BA50) may result in a reduction of the requested reimbursement, violation notice or suspension of procurement card privileges.

7. Off-Campus Meals Hosted by College President/CEO, KCTCS Vice President or Chancellor

7.1

A College President/CEO or KCTCS Vice President or Chancellor may need to provide an off-campus meal for a guest or guests of KCTCS when deemed the normal and acceptable business practice and in the best interest of KCTCS.

  1. The amount of such meal is not to exceed $45.00 per person, including gratuity.
  2. Generally, these meals are subject to reimbursement.
  3. A KCTCS procurement card authorized for food purchases may be used for these expenses if the guest meets the requirements described in Business Procedure 5.4.2-P, Section 4 Custodial Procurement Cards.
  4. The host must submit a completed Working Meals, Refreshments, and Accommodations Report (Form BA50) and attach to either the check request (Form BA8), employee reimbursement request (Form BA2), requisition, and/or the cardholders statement with and itemized receipt and supporting documentation as to thebona fide business purpose, along with the agenda and list of attendees.
    1. Failure to fully complete the Working Meals, Refreshments, and Accommodations Report (Form BA50) may result in a reduction of the requested reimbursement, violation notice or suspension of procurement card privileges per Business Procedure 5.4.2-P (Procurement Card).

7.2

Care must be exercised to avoid duplicating meals for KCTCS employees in travel status.

 

8. Accreditation Teams

8.1

Meals for accreditation team members should be charged to account 50240.

8.2

A completed Working Meals, Refreshments, and Accommodations Report (Form BA50) must be attached to a PAY voucher request (Form BA8) employee reimbursement request (Form BA2), requisition, and/or the cardholders statement with an itemized receipt and supporting documentation as to the bona fide business purpose, along with the agenda and list of attendees.

  1. Failure to fully complete the Working Meal for Employees or Guest Meal Report may result in a reduction of the requested reimbursement, violation notice or suspension of procurement card privileges.

8.3

Accommodations for team members should be charged to account 50970.

  1. The purpose of the accommodations should be noted on the accommodations receipt.

9. Additional Non-Employees Definitions

9.1

MEMBERS OF THE KCTCS BOARD OF REGENTS

  1. A member of the KCTCS Board of Regents may submit authorized expenses using a Travel Voucher Form (BA3) per Travel Procedure 4.8.1-P Section 14.2.
  2. Board members are reimbursed at the KCTCS rates listed in the KCTCS Travel Procedure. 
  3. Exceptions are to be directed to the KCTCS System Director of Business Services.

9.2

COLLEGE BOARD OF DIRECTORS or ADVISORY BOARD (Reference Business Procedures 5.1.14-P and 5.4.2-P)

  1. Meals and refreshments may be provided at official meetings as authorized by Business Procedure 5.1.14-P.
  2. A PAY voucher request (Form BA8) or procurement card may be used for payment of refreshments or working meals.
  3. Regardless of payment method, supporting documentation including the bona fide business purpose must be included with an itemized receipt, agenda and list of attendees and retained as the payment documentation.
  4. Failure to fully complete the Working Meal for Employees or Guest Meal Report may result in a violation notice or suspension of procurement card privileges.

9.3

CONSULTANTS

  1. An individual employed by KCTCS as a consultant may invoice for expenses as specified in the personal service contract that describes the service to be provided and the fees and expenses that may be invoiced.
  2. A consultant must submit an invoice to the KCTCS contact that is responsible for the consultant’s services.
  3. The KCTCS contact should submit a PAY voucher (BA8) attaching the original copy of the invoice and reference to the personal service contract.
  4. KCTCS will reimburse according to existing per diem rates in Business Procedure 5.8.1-P.
  5. See Business Procedures 5.4.15-P and 5.4.12-P for additional compliance information.

9.4

SPEAKERS

  1. Necessary expenses may be paid to individuals addressing various assemblies of students and staff.
  2. Requests for payments should be submitted using a voucher and a Substitute W9 form.
  3. The speaker’s fee, if any, and any associated travel expenses may be subject to 1099 reporting.
  4. Refer to procedure 5.4.26-P Speaker’s Fee and Incentives for Sponsored Activity Participants for additional information.

9.5

HIGHER EDUCATION VISITORS, GOVERNMENT OFFICIALS, COMMUNITY LEADERS, and BUSINESS CONTACTS

  1. Meals and refreshments may be provided at meetings that are in the best interest of KCTCS. 
  2. A PAY voucher request (Form BA8) or procurement card may be used, if the requirements stated in Business Procedure 5.4.2-P are met.
  3. If an individual who is a member of one of the above groups is a guest of the college, the host should submit a Guest Expense Voucher (BA4) if payment is paid not using a KCTCS procurement card for any authorized expenditures as authorized in Business Procedure 5.1.14-P.
  4. Failure to fully complete the Working Meal for Employees or Guest Meal Report may result in a reduction of the requested reimbursement, violation notice or suspension of procurement card privileges.

9.6

GRANT OR SPONSORED PROJECT PARTICIPANT

  1. Reference Business Procedure 5.3.9-P (Cash Accounting & Handling) and Business Procedure 5.4.2-P (Procurement Card).  Expenditures for these participants, as authorized in Business Procedure 5.1.14-P (Non-Employee Meals, Refreshments and Accommodations) may be charged to a procurement card if approved by the by the dean or department head that has management and budget authority of the program.
  2. In such instances, supporting documentation as to the bona fide business purpose with the itemized receipt shall be filed with the cardholders pay statement.
  3. KCTCS travel rates must be used for any travel reimbursement.
  4. Please see procedure 5.4.26-P (Speaker’s Fees and Incentives for Sponsored Activity Participants).

9.7

KENTUCKY FIRE COMMISSION MEMBERS and GUESTS Reference KRS 95A.020 (4)

  1. A member of the Kentucky Fire Commission may submit reasonable and actual expenses with a receipt for each expense on a Travel Voucher per Business Procedure 4.8.1-P, Section 14.2 and KRS 95A.020 (4).
  2. Fire Commission reimbursements are subject to KCTCS procedures.

9.8

KENTUCKY BOARD OF EMERGENCY MEDICAL SERVICES 

  1. A member of the Kentucky Board of Emergency Medical Services may submit expenses with a receipt for each expense on a Travel Voucher not to exceed the amounts listed per Business Procedure Section 5.8.1-P.

9.9

EMPLOYEE INTERVIEW

  1. Travel expenses of interviewees for a KCTCS position may be reimbursed at KCTCS travel rates to a maximum limit of $2000.00 unless the KCTCS Vice President for Administrative Services grants an exception.
  2. A Travel Expense Voucher (BA3) should be used to claim the reimbursement as authorized in Business Procedure 5.8.1-P, Section 14.2.
  3. The most reasonable means of travel and lodging should be utilized for interview trips, in accordance with Business Procedure 5.8.1-P.