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.

Yes. For more information, see "Meals over Per Diem" on the Food Purchases on Sponsored Awards section of the PAFC website.

First, in planning the event and selecting the meal to be served, every effort should be made to have a margin between the planned meal cost and the allowable per diem. This will allow some cushion for no-shows before the per diem is exceeded. However, if the per diem is exceeded and the amount is reasonable, under the circumstances we would consider the additional cost allowable. There is still a possibility that an auditor would disagree and deem the excess unallowable.

Departments have an obligation to confirm that the beverages are truly complimentary and will not be reflected as a charge in another area. It is not acceptable for a vendor to embed the cost of beverages in other costs, such as meeting space. For more information, refer to PAFC's web page on Food Purchases on Sponsored Awards.

The purchase of alcohol and any costs associated with the purchase or provision of alcohol are not allowable, except where written sponsor approval has been received. For more information, see our web page on Food Purchases on Sponsored Awards. Alcohol and related purchases must be made on a discretionary budget.

No, these types of events are not considered necessary to meet Award objectives. See our web page on Food Purchases on Sponsored Awards for more information on purchases of food/meals.

Assuming this a federal grant, 2 CFR 200.448 Intellectual Property, which covers the allowability of patent costs, applies. The regulation does not makes a distinction for provisional patents, so the regulation would apply. If title to the patent or a royalty-free license is required to be conveyed to the federal government, the cost would be allowable when a provisional patent is required in order to secure the final patent.

Generally, accepting gifts from suppliers/vendors could be construed as creating a conflict of interest. For more information, see UW Internal Audit's ethics page.