Allowable Use of Funds Chart

Expenditures paid from State, University at Buffalo Foundation (UBF), Research Foundation (RF) Non-Sponsored, and RF Sponsored funding sources are subject to specific requirements.

Refer to the appropriate chart to determine allowability based on funding source.

Read the Allowable Use of Funds Policy
Complete the Allowable Use of Funds Exception Request

Download

Allowable Use of Funds Chart and Revision History 04-27-22 Download pdf

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Food and Beverage Expenses

 

 

Purpose

 Details State UBF RF Non
Sponsored		 RF Sponsored
(1)

Hosted Business Meals

 

Provided when hosting external beneficiaries at events related to UB’s mission of education, research, and public service

 

The ratio of UB to non-UB attendees must be appropriate to the circumstances of the event

 

The cost of meals is not limited to the per diem rate, but must be appropriate and reasonable. Reimbursement is the actual receipted meal.

 Hospitality when hosting visiting dignitaries, speakers, performing artists, and community leaders Yes Yes Yes No
Alumni events No Yes No No
Donor events where the primary purpose is to cultivate and steward existing or prospective donors No Yes No No
Events that support industry engagement and economic development and foster partnerships in support of the mission of the university   Yes Yes Yes No
Parent days and weekend Yes Yes No No
Events to enhance relationships with the community surrounding our university which we seek to draw resources from, or foster mutual understanding, trust, and support No Yes No No

Recruiting meals hosted to interview faculty, staff, professional, or graduate candidates

Meals may be provided for the candidate, the spouse of the candidate, university employees involved in the decision-making process, and their spouse or partner to the extent that they are necessary to facilitate interaction, directly benefiting the university

 Yes Yes Yes (2,3)

Student Meals

 

Provided with the primary beneficiary being current or prospective students

 

The occasion must contribute to the academic mission of the university

 

The ratio of student to faculty or staff in attendance must be appropriate to the circumstances; at least one faculty or staff must be in attendance

 

The cost of meals is not limited to the per diem rate, but must be appropriate and reasonable. Reimbursement is the actual receipted meal.

Events to support student curriculum or promote student morale, retention, recognition, or student life activities

Expenditures must support the purpose of the program

 Yes Yes
 Yes
 No

Student club or organization meetings or events

Complimentary offering to students as they participate in focus groups, tutoring, or advisement with faculty, staff, or student employees

 Yes Yes Yes
 No
Commencement ceremony Yes Yes Yes (3)

Internal Business Meals

 

Food and beverage provided to internal beneficiaries when the primary purpose of the event involves substantive business discussion or building employee morale

 

All food expenses for faculty and staff are limited to the applicable GSA per diem rate. The per diem rate maximum includes food, alcohol, gratuity and delivery.

 

Internal Business Meals in excess of per diem limits are an exception and require completion of the Policy Exception Request.

Professional development, training retreats, seminars, workshops, or strategic planning

 

The event must be infrequent (i.e., lengthy interval of time between occurrences) and non-routine

 

Event objectives must incorporate sharing subject matter expertise or communicate initiatives or other material that is not part of the employees' day-to-day responsibilities

 

The agenda time must not otherwise offer the opportunity for an independent meal   

 Yes Yes Yes No

Staff appreciation, recognition, professional achievement, or employee relations events to build morale

 

The event must be occasional (i.e., not more than twice per year)

 

The activities must be equitable to all employees

 No Yes No No

Work beyond normal business hours

If schedules require employees to work over a mealtime, the reasonable cost of a meal is permissible

 No (4)
 Yes No No

Occasional food and beverages for university staff, when they are engaged in business meetings during normal business hours

 

Generally, "occasional" is not more than monthly; this should be tracked and adhered to by the office requesting reimbursement

 

This does not include routine or individual meetings held at meal times

 No Yes No No

Employee celebrations must be modest and reasonable

 

Guest(s) are limited to instances where the guest accompanies a specific employee who is being recognized or honored; guests at holiday parties must be pre-approved an an exception

 

Examples of employee celebrations include but are not limited to professional achievement, holiday parties, new employee welcome, retirement recognition

 

Review the Holiday Spending Reminder for additional guidance

 No Yes No No
Personal celebrations (e.g., birthday, wedding, administrative professional’s day) No No No No

Sponsored Meals

 

Food and beverage, when required for performance of a sponsored project, and is allowed as a direct cost to the project

Provided to human subjects required to remain on site for several hours as part of their participation in a study

 

The purchase of food or beverage must be necessary for the effective performance of the project

 Yes Yes Yes Yes
Juice or light snack provided to human subjects participating in a study where blood is drawn as necessary for the technical conduct of the project
 Yes Yes Yes Yes
Lunch or light snacks provided to individuals involved in all-day or major-portion of the day training sessions to fulfill project requirements Yes Yes Yes Yes
Provided to non-UB project personnel involved in recruiting community participants or students Yes Yes Yes No
Gratuity and delivery charges when related to allowable food and beverage purchases

Gratuity is limited to 20% of the pre-tax total bill

 

If per diem is applicable (i.e., internal business meals), the gratuity must be covered by the per diem maximum

 Yes Yes Yes Yes
Alcoholic beverages and license fees

Per person reimbursement for alcoholic beverages is restricted to the lesser of the cost of two (2) alcoholic beverages or $20   

 

Applicable to all meal types (i.e., Hosted Business Meals, Student Meals, Internal Business Meals, Sponsored Meals)

 

Itemized receipt is required 

 

When alcohol is provided at a hosted event, it must be served by a provider licensed to serve alcohol. Proof of use of a licensed provider is required at the time approval; exceptions are not allowed and will not be processed when alcohol is served without  licensed provider.

 

License fees are not included in the $20 per person limit

 

When GSA per diem limits apply, the per diem maximum includes alcohol

 No Yes No (3)

Overarching allowability criteria: 

All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.

Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.

Footnotes:

(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters

(2) Must be related to a "to be named" position

(3) Varies, based on the terms of the award. Contact Sponsored Projects Services

(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)