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 Expense Policies Fundamentals, a meal expense must be appropriately recorded by expenditure type and charged to the correct funding source.
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) |
|---|---|---|
| Working Meal (Business Meal) (See Business Meal policy 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) Generally not chargeable to Federal sponsored awards. Appropriate uses include 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 Appropriate 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 Policy: Travel Meals for more guidance and maximums.) |
52410 – DOMESTIC TRAVEL ALLOW | 52415 - DOMESTIC TRAVEL UNALW |
| Travel Meal – SU Foreign (Refer to Policy: Travel Meals for more guidance and maximums.) |
52420 – FOREIGN TRAVEL ALLOW | 52425 – FOREIGN TRAVEL UNALW |
| Travel Meal – Visitor Domestic (Refer to Policy: 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 Policy: 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 |
