The university pays directly or reimburses individuals for meal expenses that are necessary and appropriate to conduct university business. In addition to key considerations and associated processes found in Business and Travel Expenses, a meal expense must be appropriately recorded by expenditure type and charged to the correct funding source.
Use the Expenditure Type Query Tool in Oracle Financials to obtain the complete definition of each expenditure type, including whether an expenditure type is allowable (“ALLOW”) or unallowable “(UNALW”), which refers to whether an expense is eligible or not for federal government reimbursement.
Alcohol cannot be charged to a federal grant or contract account under any circumstances. In addition, funding sources such as individual or corporate donors, government agencies, non-government sponsors and tuition have varying restrictions for their use, so Stanford utilizes unallowable expenditure types to record expenses containing alcohol.
Meals with alcohol do not require food, alcohol, tax and tip breakout or itemization. When a meal includes alcohol, the full cost (food, alcohol, tax and tip) should be charged to an unallowable expenditure type.
If the expense is not a meal, but is solely the purchase of alcohol, for example, as a gift, use 52310: ALCOHOLIC BEVERAGES UNALW.
| Meal Description | Meal does not contain alcohol (Allowable) | Meal contains alcohol (Unallowable) |
|---|---|---|
| Business Meal (Working Meal) (See Business Meals page for guidance and maximums.) | 52355 – FOOD (ALLOW) This expenditure type should be used when a gift card is provided for the purpose of a business meal. | 52356 – FOOD/WORKING MEALS W/ALC UNALW |
| Employee Morale/Event Meal | 52240 – EMPLOYEE MORALE (ALLOW) This expenditure type is generally not chargeable to Federal sponsored awards. This expenditure type should be used for employee service and retirement awards, recognition, flowers, retirement party food and recreational activities. This expenditure type should be used when a gift card is provided for the purpose of an employee morale meal. | 52315 – ENTERTAINMENT UNALW This expenditure type should be used for amusement, diversion, social activities and associated costs, such as tickets to shows or sports events, meals, lodging, rentals, transportation, or events that include visitors. Used for all student meals, including lab meals and student gatherings. |
| Travel Meal – SU Domestic (Refer to Travel Meals for more guidance and maximums.) | 52410 – DOMESTIC TRAVEL ALLOW | 52415 - DOMESTIC TRAVEL UNALW |
| Travel Meal – SU Foreign (Refer to Travel Meals for more guidance and maximums.) | 52420 – FOREIGN TRAVEL ALLOW | 52425 – FOREIGN TRAVEL UNALW |
| Travel Meal – Visitor Domestic (Refer to Travel Meals for more guidance and maximums.) | 52445 – NON-SU DOMESTIC TRAVEL ALLOW | 52446 – NON-SU DOMESTIC TRAVEL UNALW |
| Travel Meal – Visitor Foreign (Refer to Travel Meals for more guidance and maximums.) | 52447 – NON-SU FOREIGN TRAVEL ALLOW | 52448 – NON-SU FOREIGN TRAVEL UNALW |
| Recruitment | 52230 – EMPLOYEE RECRUITMENT ALLOW | 52235 – RECRUITMENT UNALLOWABLE |
| Fundraising | Fundraising is always coded as unallowable, regardless if there is alcohol or not. | 52320 – FUNDRAISING MEAL ENTRTN UNALW |
| Lobbying | Lobbying is always coded as unallowable, regardless if there is alcohol or not. | 55190 - LOBBYING UNALW |