Food/Meals

Auditors scrutinize meal purchases because they can include unallowable costs such as alcohol and/or per meal costs over the per diem allocation. Provision of an itemized receipt will provide proof of the cost allowability.

If food is required for an Award, ideally it would be itemized in the proposal budget. If food for research was not included in the budget, then the purchase should include a documented justification for why the food was required. The justification would include how the purchase of food is necessary to achieve the award objectives.  

The food and beverage cost, including any applicable taxes, tips, and service charges, may not exceed the per diem allocation for the meal. Some non-federal sponsors may allow meal costs to exceed the standard per diem rate. Written sponsor approval is required in these instances. 

In planning a meeting/conference, ensure that the vendor will itemize food purchases separately from other costs. If the vendor embeds food and beverage costs into the total cost of the meeting space, the department should work with the vendor to have the food and beverage costs identified separately. Refer to PAFC's web page Food Purchases on Sponsored Awards for more information.

The cost of the dinner and how it benefits the Award should be part of the original proposal and budget. As with all expenses, there is a requirement to show how the expense is necessary for the achievement of the award objectives. See PAFC's web page on Food Purchases on Sponsored Awards for more information.

This depends on the sponsor and the terms and conditions applicable to the award. Some sponsors do not allow meal costs for employees of the institution if they are not in travel status. If they are attending the workshop and the sponsor has approved paying for their meals, the sponsor's written approval should be retained on file.

GCA no longer applies the food flag to sponsored award budgets. Departments are responsible for knowing if food for a particular event was included in the proposal or that written sponsor approval has been obtained. The food approval form is not required for sponsored awards. For more information, see PAFC's web page on Food Purchases on Sponsored Awards.

No, coffee service and other drinks for breaks can be treated as incidental and not included in the individual per diem.

Yes, the agenda would provide good supporting documentation to demonstrate that there was a business purpose for the meal and that it was not a social event.

Yes, sign-in sheets will provide good supporting documentation for the number of people included in the cost of each meal. This will help to prove that the cost per person was within the allowed per diem for each meal.