Payment from State, Research Indirect Costs (RF-IDC) and University at Buffalo (UBF) recovery funds for food, beverage and related expenses associated with official university functions is regulated by University at Buffalo (UB) guidelines.
Owner: Financial Management
The achievement of UB's educational, research and public service
missions necessitates the hosting of conferences, seminars,
colloquiums, ceremonial banquets, receptions, accreditation team
visits, and various other higher education association,
committee and task force meetings. Because these are accepted and
essential activities at a university campus, the payment of food,
beverage and related expenses for such events is
It is expected that reimbursement for food and beverage purchases made from State Operating Budget (SOB), Endowment Income (El), Income Fund Reimbursable (IFR) and University at Buffalo Foundation (UBF) funds be reasonable, allowable and allocable. To be reasonable, the purchase must be made in a rational and cost effective manner. To be allowable and allocable, the purchase must be related to the program purpose. As a state university, good responsible stewardship of public funds requires particular sensitivity in this area.
EI funds represent the accumulation of many years of gifts and
bequests to the institution to support its educational,
research and public service missions. El funds are made available
to units across the university as part of an annual
budget process. In making their gifts to UB, donors may
stipulate that expenditures be made for specific or general
purposes in support of the university's three missions. Food and
beverage expenditures as otherwise provided in this guideline, may
be made from state held endowment allocations, if such
expenditures are consistent with the terms and conditions of the
fund's gift instrument.
Campuses are authorized by SUNY policy to establish expenditure guidelines within the IFR programs for various types of activities (continuing education, intercollegiate athletics, etc.) operated through these programs. Therefore, considering the purpose of the program and the source of revenue, it may be appropriate to provide payment for food and beverages from IFR funds consistent with common practices at other colleges and universities.
The SOB, deriving from tax support, tuition, and other self-generated revenue provides base, and in some cases, the only funding for many units of the university. It is, therefore, reasonable and appropriate to pay for food and beverage expenses associated with official university functions related to these activities.
Research Indirect Cost (RF-IDC) recovery funds returned to the campus represent sponsor reimbursement for the use of the university facilities and administrative (F&A) costs. These funds may be used where reasonable and appropriate to pay for food and beverage expenses as outlined in the policy for official university functions related to the educational, research and public service missions of the university. For RF sponsored project funds, compliance with sponsor policies and various federal regulations take precedence over university policy. In general, most sponsors do not permit reimbursement for food and beverage costs.
UBF funds may be derived from several sources including donor gifts, program service revenue and sponsored projects. When the source of the funds is gift, donor stipulations will guide the general or specific use of the funds. Food and beverage expenditures as otherwise provided in this guideline, may be made from donor gift funds, if such expenditures are consistent with the terms and conditions of the fund's gift instrument. When the source of the funds is program service revenue, it is reasonable and appropriate to pay for food and beverage expenses associated with these funds in support of the university’s mission. When the source of the funds is a sponsored project, compliance with sponsor policies and various federal regulations take precedence over university policy. In general most sponsors do not permit reimbursement for food and beverage costs.
SOB, EI, IFR and RF- IDC funds may NOT be used for food and beverage expenses for:
SOB, El, IFR and UBF funds may be used to pay for the expenses associated with the conduct of major campus events that are clearly associated with UB's educational, research or public service mission. SOB, EL, IFR and UBF funds may be used for "reasonable and moderate expenditures" (excluding alcoholic beverages) associated with hosting events, which include visitors or guests to the university. However, when it is determined to be appropriate, the cost of alcohol may be charged to UBF funds. Examples of events considered appropriate include:
UB is composed of a large number of academic and administrative units operating in a greatly decentralized manner. Frequently, events of institutional significance are orchestrated at the decanal or other level where budgeting responsibility resides.
In addition, SOB, El, IFR and UBF funds may be used for the reimbursement of food and beverage expenses pertaining to unit activities as follows: