Senate Proposal: No
Responsible University Officer: Associate Vice President for Finance
Responsible Office: Financial Services and Operations
Michigan Tech will reimburse employees/vendors who host events, meals for the purpose of University business. The active conduct of business must be the primary aspect of the business meal.
Claims for reimbursement are to be filed within two (2) weeks of the event on a Business Meal Report form with itemized receipts attached. Individuals from outside of the University must be in attendance for business meal expenses to be reimbursed. The receipt must show the date, the name of the facility at which the event took place, and itemized breakdown of the charges. Reasonable gratuities may be added to the itemized receipt but cannot exceed the standard 20% gratuity.
Reason for Policy
Establish guidelines for fair and consistent reimbursement of reasonable business meals.
Related Policy Information
All business meal costs incurred by University employees hosting such events may be paid for directly by the employee or paid directly to the facility. When the event takes place at a University facility or is catered by a University unit, payment will be made via inter-account billing. The use of University catering services should always be considered as the option of first choice, and its use is strongly encouraged whenever possible.
- Claims for reimbursement for the cost of alcoholic beverages may not be submitted.
- Departmental functions that are considered personal are not authorized for reimbursement by the University. Some examples include:
|Holiday Functions||Appreciation Dinners/Luncheons|
|Administration Professional/Bosses Day||Farewell Parties|
|Service Recognition Events||Off Campus Retirement Parties|
- Reimbursement for meal expenses for employee spouses and significant others will be permitted only when there is a substantial and bona fide business reason for the person's attendance. The IRS does not permit tax-free treatment when the spouse or other person is present merely for a social or personal purpose.
|Office/Unit Name||Telephone Number|
|Financial Services and Operations||906-487-2373|
Business Meals - Meals which include focused discussions on University business. Examples include, but are not limited to: banquets, conferences, interviewing prospective employees, potential donors, recruiting prospective students, research sponsors/collaborators, seminars, and workshops.
Department Dean/Chair/Director or higher in the supervisory chain of command - Approves the expenses being claimed as actual and reasonable.
Host – Ensures all expenses are legitimate, completes the appropriate forms, and provides itemized receipts.
Forms and Instructions
In support of this policy, the following forms/instructions are included:
|04/01/2005||Approved by CFO|
Language changes to reflect current university titles and practice.
To reflect current university titles and practice, Responsible University Officer to "Vice President for Finance" and changed Responsible Office to "Financial Services and Operations." Changed contact to "Accounts Payable—906-487-2373"
|04/10/2017||Transfer of policy page from HTML to CMS. Business and Finance numbers renamed from "2.2000" to "2. Business and Finance". Specifically from "2.2003—Reimbursement for Business Expenses: Events, Meals, and Banquets" to "2.03—Reimbursement for Business Expenses: Events, Meals, and Banquets".|
|05/03/2012||To reflect current University titles and practice, MTU is now Michigan Tech and the email address for questions is now hbwebmaster.|