ASB PROCEDURES MANUAL NON-TRAVEL MEAL AND LIGHT REFRESHMENT CONSUMPTION REVISED DATE 7/05 INTRODUCTION Under Policy 6240 (Non-Travel Food and Beverage Consumption), the Board acknowledges that it may be appropriate to provide for food and/or beverage items, meals, and light refreshments determined to be beneficial for official business conducted within the District. The District does not reimburse for an employee s normal meal expenses (breakfast, lunch, or dinner) if they are not on travel for District purposes (refer to section 1.7 regarding travel). However, meal expenses may be reimbursed to employees who are required to work through normal breakfast, lunch, or dinner times while attending meetings that are held outside the District and that include participants who are not Tacoma School District employees. Light refreshments provided while conducting official District business which enhance the operational effectiveness and efficiency of the District may be provided if the value of the consumable items are reasonable and deemed de minimus (minimal benefit) in nature and do not constitute a meal. Purchase of Meals and Light Refreshments for Students, Staff and Non-Employees There are some situations where providing meals and light refreshments are in the District s best interest. These would include instances when it is necessary to work through a normal meal period, usually off-site; cases where light refreshments or snacks are provided to parents or staff at a celebration event; lunch furnished to volunteers or advisory groups. The cost of the food and beverage provided shall be reasonable, necessary and not in excess of the benefit received by the district. All requests to purchase meal and refreshment items must be submitted in writing on the Non- Travel Meal and Light Refreshment Consumption form and approved by the Superintendent or designee seven (7) days prior to the purchase. This includes all general fund monies (i.e. basic education, special education, private monies, donations and grants); ASB funds don t require the approval of the Superintendent or designee but must have the approval of the student council and meet the criteria listed in this document. A. Definitions 1. Meals include items commonly served at breakfast, lunch or dinner. The cost of meal items shall not exceed the district s approved per diem regulations. 2. Light refreshments include items commonly served between meals, but not intended to substitute for meals (e.g., coffee, soft drinks, pastries, fruit and cheese). Items in this category shall be reasonable and shall not constitute a meal as described above. R:\ASB\NONTRAVEL_FOOD_BEV 1 SECTION 2.20
B. Non-Allowable Purchases 1. Alcoholic beverages 2. Meals and light refreshments are not authorized for the purpose of promotional hosting or entertaining. 3. Meals and light refreshments are not authorized for the purpose of staff networking, promoting goodwill, improving morale, boosting energy, etc 4. Gratuities over 15% C. Allowable Purchases 1. The school board may provide meals and light refreshments at their official public meetings, including executive sessions. Meals may be provided if official District business continues through the meal period. 2. Approved Programs/Grants Under certain Federal or other specified programs, the District will allow the purchase of meals and light refreshments for meetings with parents and community members. Such approval will be based on guidelines authorizing such expenditures from funding source and referenced in funding document. 3. Volunteers Volunteers may be provided meal and light refreshment items in lieu of compensation. This is considered reasonable if the cost of the meal is comparable with the time spent. 4. Advisory Groups Meals and light refreshments may be provided to advisory groups that meet during regular meal periods. 5. Staffing Meetings and Training Food and beverage purchases are not normally allowed for staff meetings. Reasonable meal and light refreshment purchases are, however, allowed in connection with a formal, designed staff training and development program. District funded meals at meetings for staff are intended to be limited to situations where the majority of participants are some distance removed from their worksites and the duration and circumstance of the meeting is such that meals or light refreshments enhance operational efficiency and the staff meeting or training program continues through the meal period. 6. Celebrations Purchases of light refreshment items (e.g., cake and coffee) for public celebrations (e.g., an opening of a new library or school) are allowed. The emphasis would be on public celebrations, not staff meetings. R:\ASB\NONTRAVEL_FOOD_BEV 2 SECTION 2.20
7. Parent Involvement Purchases of light refreshment items to encourage parents to attend meetings or to increase parent involvement in schools are allowed if reasonable and tied to specific and approved parent involvement goals. 8. Classroom Supplies Purchases of consumable items for curriculum, such as home economics or foreign language, should be processed as a normal supply or purchase requisition. 9. Student Incentives The purchase of consumable items, less than $25.00 per student and referenced in a lesson plan, and/or a district/school approved student incentive program such as attendance, academic achievement, etc., are acceptable general fund purchases. 10. Associated Student Body Activities ASB funds may be spent for optional, non-credit extra-curricular activities of a social, recreational, cultural or athletic nature. The purchase of food or beverage items, meeting these criteria, shall be allowed. ASB funds can be used for parents and/or staff that participate as required chaperones and supervisors. Additionally, light refreshments for celebration events that meet ASB criteria shall be allowed. D. Authorization 1. All non-travel meal and light refreshments, regardless of the amount, furnished at staff meetings, for staff training, at celebrations, to volunteers/advisory groups, for parent involvement, and for student incentives (excluding ASB fund) must have prior written authorization from the Superintendent or designee. 2. The Non-Travel Meal and Light Refreshment Consumption form is to be submitted and authorized by the Superintendent or designee seven (7) business days prior to the event. 3. Purchases of food items for curriculum purposes shall be processed in accordance with normal requisitioning approvals. 4. Meal expenses may be reimbursed if an employee is required to work through normal breakfast, lunch, or dinner times while attending meetings that are held outside the District and that include participants who are not Tacoma School District employees. E. Reimbursement 1. Food items less than $50.00 may be reimbursed from petty cash. 2. Food items more than $51.00 but less than $300.00 shall be submitted on a claim form. R:\ASB\NONTRAVEL_FOOD_BEV 3 SECTION 2.20
3. Purchases in excess of $300.00 must be initiated by an on-line requisition or contractual service form and payments made directly to the vendor. 4. Group activities involving a commercial facility (restaurant, motel, etc.), must be authorized in advance of the activity, by the completion of a contractual services form. 5. Food Services will not honor verbal requests for food. When ordering from Food Services, provide a copy of the approved request signed by the Superintendent or designee. Events catered by the Food Service program will be charged to the individual BRC/programs by an internal transfer. 6. Procurement cards shall NOT be used to purchase meals and light refreshments unless tied to specific grant provision(s) and work plan(s). Exceptions to this requirement may be authorized by the Superintendent or designee. F. Documentation Required 1. Original of the approved Non-Travel Meal and Light Refreshment Consumption Form. 2. Event and/or meeting agenda and list of individuals who consumed meal or light refreshment items. 3. Original proof of payment. R:\ASB\NONTRAVEL_FOOD_BEV 4 SECTION 2.20
NON-TRAVEL MEAL AND LIGHT REFRESHMENT CONSUMPTION FORM This form is to be completed seven (7) business days prior to the event per District Regulation 6240R. Name of Event Event Date(s) (attach list if needed) Event Begin and End Time Event Location Sponsoring Department Departmental Contact Contact Telephone Describe how this event will benefit the district: (staff networking, promoting goodwill, improving morale, boosting energy, etc. DO NOT qualify as a necessity or benefit per federal and state laws and regulations.) Meals may be provided if official district business continues through the meal period. Estimated Total Number of Attendees # of Students # of Staff # of Parents Meals will be Served (not to exceed District per diem rate) Breakfast Lunch Dinner Total Estimated Cost Will attendees be charged? YES NO If so, how much per person? Refreshments will be Served Payment/Reimbursement (please submit an original of this approved form, event and/or meeting agenda, and a list of individuals who consumed the meal or light refreshment): Petty Cash (up to $50.00) District Claim Form ($50.01 - $300.00) On-Line Requisition/Contractual Services Form payments in excess of $300.01 made directly to the vendor Food Services (internal transfer) A copy of the approved form must be provided prior to ordering from Food Services. Account Coding Please note: Gratuities in excess of 15% will not be reimbursed. Account Coding Fund Program Activity Object Location BRC Fund Program Activity Object Location BRC If an outside organization is paying for this service, please provide the following information: Name or Organization Billing Address Name of Contact Person Phone SIGNATURE OF REQUESTOR DATE SIGNATURE OF BRC SUPERVISOR DATE SIGNATURE OF CHIEF FINANCIAL OFFICER DATE The superintendent or designee must approve all non-travel meal and light beverage consumption requests and therefore funds MAY NOT be obligated or expended before his/her authorization. Purchasing Authorization and Control Policy No. 6210 states, staff who obligate the District without proper authorization or available funding may be held personally responsible for payment of such obligations. Make two OR three (2 or 3) copies of this form. Copy 1 - Route to Chief Financial Officer for signature Copy 2 - Retain for your files Copy 3 As needed, route to Food Services as described in Payment/Reimbursement Section above.