Clarification on use of food account codes
(revised 6/27/08)

 

This is intended to provide guidance on the use of account codes for food purchases.  Please keep in mind that the best resource to ensure accurate use of account codes is the Account Code Definitions list located on this website under Forms.

The best resource for determining whether food costs are allowable is the University Policies and Procedures Manual, policy #4000.  Also click here for additional guidelines that General Accounting follows regarding what types of meals and entertainment are allowable.

 

31A0         Business Food-Local
Food consumed primarily by guests of the University, or at a business meeting, where food is incidental to the meeting. Food recorded in this account code is not associated with travel.

31B0         Food IDC Excludable
Food allowed on restricted indices (may require prior approval of sponsor.)  All payments for alcoholic beverages provided that they meet all other University requirements.  Food expenditures incurred while entertaining, fundraising, alumni activities and marketing. Student activity costs incurred by student groups or other student activities unless specifically provided for in the sponsored agreement (see 40C0).

31M0         Recruitment Expense
Meals for search committee incurred during candidate visits for faculty or athlete recruitment.

31M1         Staff Recruitment Expense
Meals for search committee incurred during candidates campus visits for staff recruitment.

3860         Business Meals and Hospitality
All business-related food expenses purchased for guests while traveling, excluding meal expense incurred in the recruitment process (see Recruitment Expense).

4640         Participant Incentives
May include snacks when appropriate for participants taking part in a study or experiment.