Building partnerships through collaboration.
Expenditures paid from State, University at Buffalo Foundation (UBF), Research Foundation (RF) Non-Sponsored, and RF Sponsored funding sources are subject to specific requirements.
Refer to the appropriate chart to determine allowability based on funding source.
Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
Hosted Business Meals
Provided when hosting external beneficiaries at events related to UB’s mission of education, research, and public service
The ratio of UB to non-UB attendees must be appropriate to the circumstances of the event
The cost of meals is not limited to the per diem rate, but must be appropriate and reasonable. Reimbursement is the actual receipted meal. | Hospitality when hosting visiting dignitaries, speakers, performing artists, and community leaders | Yes | Yes | Yes | No |
| Alumni events | No | Yes | No | No | |
| Donor events where the primary purpose is to cultivate and steward existing or prospective donors | No | Yes | No | No | |
| Events that support industry engagement and economic development and foster partnerships in support of the mission of the university | Yes | Yes | Yes | No | |
| Parent days and weekend | Yes | Yes | No | No | |
| Events to enhance relationships with the community surrounding our university which we seek to draw resources from, or foster mutual understanding, trust, and support | No | Yes | No | No | |
Recruiting meals hosted to interview faculty, staff, professional, or graduate candidates Meals may be provided for the candidate, the spouse of the candidate, university employees involved in the decision-making process, and their spouse or partner to the extent that they are necessary to facilitate interaction, directly benefiting the university | Yes | Yes | Yes | (2,3) | |
Student Meals
Provided with the primary beneficiary being current or prospective students
The occasion must contribute to the academic mission of the university
The ratio of student to faculty or staff in attendance must be appropriate to the circumstances; at least one faculty or staff must be in attendance
The cost of meals is not limited to the per diem rate, but must be appropriate and reasonable. Reimbursement is the actual receipted meal. | Events to support student curriculum or promote student morale, retention, recognition, or student life activities Expenditures must support the purpose of the program | Yes | Yes | Yes | No |
Student club or organization meetings or events Complimentary offering to students as they participate in focus groups, tutoring, or advisement with faculty, staff, or student employees | Yes | Yes | Yes | No | |
| Commencement ceremony | Yes | Yes | Yes | (3) | |
Internal Business Meals
Food and beverage provided to internal beneficiaries when the primary purpose of the event involves substantive business discussion or building employee morale
All food expenses for faculty and staff are limited to the applicable GSA per diem rate. The per diem rate maximum includes food, alcohol, gratuity and delivery.
Internal Business Meals in excess of per diem limits are an exception and require completion of the Policy Exception Request. | Professional development, training retreats, seminars, workshops, or strategic planning
The event must be infrequent (i.e., lengthy interval of time between occurrences) and non-routine
Event objectives must incorporate sharing subject matter expertise or communicate initiatives or other material that is not part of the employees' day-to-day responsibilities
The agenda time must not otherwise offer the opportunity for an independent meal | Yes | Yes | Yes | No |
Staff appreciation, recognition, professional achievement, or employee relations events to build morale
The event must be occasional (i.e., not more than twice per year)
The activities must be equitable to all employees | No | Yes | No | No | |
Work beyond normal business hours If schedules require employees to work over a mealtime, the reasonable cost of a meal is permissible | No (4) | Yes | No | No | |
Occasional food and beverages for university staff, when they are engaged in business meetings during normal business hours
Generally, "occasional" is not more than monthly; this should be tracked and adhered to by the office requesting reimbursement
This does not include routine or individual meetings held at meal times | No | Yes | No | No | |
Employee celebrations must be modest and reasonable
Guest(s) are limited to instances where the guest accompanies a specific employee who is being recognized or honored; guests at holiday parties must be pre-approved an an exception
Examples of employee celebrations include but are not limited to professional achievement, holiday parties, new employee welcome, retirement recognition
Review the Holiday Spending Reminder for additional guidance | No | Yes | No | No | |
| Personal celebrations (e.g., birthday, wedding, administrative professional’s day) | No | No | No | No | |
Sponsored Meals
Food and beverage, when required for performance of a sponsored project, and is allowed as a direct cost to the project | Provided to human subjects required to remain on site for several hours as part of their participation in a study
The purchase of food or beverage must be necessary for the effective performance of the project | Yes | Yes | Yes | Yes |
| Juice or light snack provided to human subjects participating in a study where blood is drawn as necessary for the technical conduct of the project | Yes | Yes | Yes | Yes | |
| Lunch or light snacks provided to individuals involved in all-day or major-portion of the day training sessions to fulfill project requirements | Yes | Yes | Yes | Yes | |
| Provided to non-UB project personnel involved in recruiting community participants or students | Yes | Yes | Yes | No | |
| Gratuity and delivery charges when related to allowable food and beverage purchases | Gratuity is limited to 20% of the pre-tax total bill
If per diem is applicable (i.e., internal business meals), the gratuity must be covered by the per diem maximum | Yes | Yes | Yes | Yes |
| Alcoholic beverages and license fees | Per person reimbursement for alcoholic beverages is restricted to the lesser of the cost of two (2) alcoholic beverages or $20
Applicable to all meal types (i.e., Hosted Business Meals, Student Meals, Internal Business Meals, Sponsored Meals)
Itemized receipt is required
When alcohol is provided at a hosted event, it must be served by a provider licensed to serve alcohol. Proof of use of a licensed provider is required at the time approval; exceptions are not allowed and will not be processed when alcohol is served without licensed provider.
License fees are not included in the $20 per person limit
When GSA per diem limits apply, the per diem maximum includes alcohol | No | Yes | No | No* * Only when the research requires alcohol use for research-related purposes within the scope of work |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
Gift cards (including campus cash cards) and prepaid debit cards (e.g., U. S. Bank Prepaid Debit Card) used as consideration or incentive for participating in studies, surveys, volunteering, or services provided to the university Completion of the Taxable Income Reporting Form and appropriate tax form (W-9 or W-8) is required for amounts of $100 or more. If a prepaid debit card (e.g., U. S. Bank Prepaid Debit Card Program) is used, completion of the Taxable Income Reporting Form is not required.
For gift cards issued as prizes, gifts, or awards, refer to the Gifts, Prizes, and Awards Policy | Consideration to human subjects for participating in studies or research surveys that support the mission of the university. Institutional Review Board (IRB) approval is required
Also refer to Prepaid Debit Cards for Research Participants for information about paying participants with a prepaid Visa card. | No | Yes | Yes | (3) |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
| Crowdsourcing is the practice of obtaining information or input into a task or project by enlisting the services of a large number of people | Crowdsourcing services may be ordered with a State, RF, or UBF PCard or purchase order (if accepted by the vendor); personal reimbursement is not allowable | Yes | Yes | Yes | (3) |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
University-branded items worn by faculty, staff, or student employees to easily identify individuals as a representative of the university
Must have a defined business purpose
Cannot be designated as a gift | Clothing or uniforms must be related to a specific university event or university position where is it beneficial for the individual to be easily identified as serving on behalf of the university | Yes | Yes | Yes | (3) |
| Commencement cap and gown rental, purchase, or cleaning costs | Provided to individuals asked to participate in a university commencement ceremony on behalf of the university
This does not include personal or customized regalia | Yes | Yes | Yes | (3) |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
| Admission to non-university charitable events which have a clear mission, outreach, or business-related purpose | The event must benefit a 501(c)(3) (evidence required)
The primary purpose must be to raise money for a cause, charity, or non-profit organization
UB does not condone supporting specific religious or political organizations | No | Yes | No | (3) |
| Registration or admission to business events | Must have a clear mission, outreach, or business-related purpose
Excludes recreational or social events (e.g., golf, happy hour, boat cruise) | Yes | Yes | Yes | (3) |
| Registration or admission to recreational events | Admission to an event that is included in the registration fee of a conference or seminar for the purpose of continued networking or outreach | Yes | Yes | No | No |
| Student attendance or participation at an event that is tied to a specific academic program with the purpose clearly defined to support student curriculum | Yes | Yes | No | No | |
Tickets to sporting, theater, music, and student events or activities | Development or donor relations activities to promote a relationship that benefits the university | No | Yes | No | (3) |
| As part of a program of academic study | Yes | Yes | Yes | (3) |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
| Decor for display at a specific university event with a well-defined business purpose | Flowers, centerpieces, or other decorative items for display at university events (e.g., commencement) that support the mission of the university | Yes | Yes | No | No |
| Purchasing, framing, or printing items to be displayed in public areas or areas frequented by students or recruits | Items must support the university brand and provide motivation, inspiration, or learning opportunities to those visiting the area
Items not specific to the UB brand or mission (e.g., plants, items used for the beautification of a public area) are allowable at a modest and reasonable level | Yes | Yes | No | No |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
| Coffee makers, refrigerators, microwaves, and other appliances used in public or shared spaces | Must be located in areas used by the public (e.g., visitors, students) or in a shared space used by faculty, staff, or student employees
Appliances may not be purchased for individual offices | Yes | Yes | No | No |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
| Purpose | Details | State | UBF | RF Non Sponsored | RF Sponsored (1) |
|---|---|---|---|---|---|
| Store membership or subscription (e.g., BJ's, Sam's Club) | Membership must be used to support university business needs and result in overall cost savings
Limited to one employee per functional area | Yes | Yes | No | No |
| Membership fees for professional organizations or societies | Must pertain to the employee's specific position for the purpose of continuing education or networking | Yes | Yes | Yes | (3) |
Overarching allowability criteria:
All expenditures funded with State, UBF, and RF accounts must be appropriate, reasonable, allowable, and allocable; they must also support the education, research, and public service missions of the university.
Employees who incur or approve expenses must exercise prudent judgment to ensure that the expenses are for legitimate university business and comply with the appropriate allowability criteria.
Footnotes:
(1) All expenses funded via an RF Sponsored account must be approved according to project sponsorship parameters
(2) Must be related to a "to be named" position
(3) Varies, based on the terms of the award. Contact Sponsored Projects Services
(4) Specific State funds allow for meals to be provided to Campus Life employees when students benefit directly from their service (e.g., opening or closing residence halls)
April 2025
April 2022
March 2022
January 2022
June 2019
April 2018
| Office | Contact | Phone | |
|---|---|---|---|
| State | Valerie Dennis | 716-645-2604 | vlb5@buffalo.edu |
| RF Non-Sponsored | Brendan Davis | 716-645-2602 | brdavis@buffalo.edu |
| Sponsored Projects Services | Mary Kraft | 716-645-4420 | mekraft@buffalo.edu |
| UB Foundation | UBF Accounts Payable | 716-645-3011 | ubf-ap@buffalo.edu |