{"id":638,"date":"2024-12-17T20:09:03","date_gmt":"2024-12-17T20:09:03","guid":{"rendered":"https:\/\/policies.pstcc.edu\/?page_id=638"},"modified":"2025-01-06T00:38:43","modified_gmt":"2025-01-06T00:38:43","slug":"policy-070102","status":"publish","type":"page","link":"https:\/\/policies.pstcc.edu\/?page_id=638","title":{"rendered":"POLICY 07:01:02"},"content":{"rendered":"\n

BUSINESS MEALS<\/strong><\/h2>\n\n\n\n

This policy is consistent with Tennessee Board of Regents Policy No. 4:07:00:00<\/a><\/p>\n\n\n\n

Purpose<\/strong><\/p>\n\n\n\n

The purpose of this policy is to establish Pellissippi State Community College processes and procedures regarding reimbursement for business meals and recognition events.<\/p>\n\n\n\n

Policy\/Guideline<\/strong><\/p>\n\n\n\n

    \n
  1. Business Meals\n
      \n
    1. The institution may pay or reimburse properly documented meals which have a
      clear business purpose and setting.\n
        \n
      1. Business meals generally include at least one non-institutional employee.
        However, occasional gatherings of institutional employees may be
        reimbursed as business meals.<\/li>\n\n\n\n
      2. Expenses may be incurred only for those individuals whose presence is
        necessary to the business discussion.<\/li>\n\n\n\n
      3. In addition to an itemized receipt, IRS rules of substantiation of business expenses
        require documentation of the time, date, place, specific topic of discussion and
        attendees at the meals.\n
          \n
        1. Please note that the documentation requirements apply to all on-campus or
          off-campus business meals, regardless of payment method.<\/li>\n\n\n\n
        2. Accordingly, all on-campus dining facilities require this documentation
          for all meals charged to departmental accounts.<\/li>\n<\/ol>\n<\/li>\n\n\n\n
        3. The institution will deny reimbursement for meal expenses that lack
          documentation or a clear business purpose. Gatherings that are primarily social in
          nature do not qualify for payment or reimbursement as business meals.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n\n\n\n
        4. Recognition Events\n
            \n
          1. Institutional funds may be used to purchase food and non-alcoholic beverages for
            recognition, appreciation and\/or retirement events if the event is in accordance
            with institutional policies and is reasonable in number and events per fiscal year
            and amount spent.<\/li>\n\n\n\n
          2. Recognition gifts and retirement plaques are allowable up to a reasonable value
            limit per employee\/retiree recognized, if in accordance with institutional policies.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n

            Sources<\/strong>
            TBR Policy 4:07:00:00; T.C.A. \u00a7 49-8-203; IRS Rules<\/p>\n\n\n\n

            \n\n\n\n

            Adopted by TBR: December 5, 2003
            Revised by TBR: December 2, 2005
            Revised by TBR: September 28, 2007
            Revised by TBR: June 19, 2015
            Reviewed\/Recommended: President\u2019s Council, August 28, 2023
            Approved: President L. Anthony Wise, Jr., August 28, 2023<\/p>\n","protected":false},"excerpt":{"rendered":"

            BUSINESS MEALS This policy is consistent with Tennessee Board of Regents Policy No. 4:07:00:00 Purpose The purpose of this policy is to establish Pellissippi State Community College processes and procedures regarding reimbursement for business meals and recognition events. Policy\/Guideline SourcesTBR Policy 4:07:00:00; T.C.A. \u00a7 49-8-203; IRS Rules Adopted by TBR: December 5, 2003Revised by TBR: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"policy-template-1","meta":{"footnotes":""},"class_list":["post-638","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=\/wp\/v2\/pages\/638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=638"}],"version-history":[{"count":1,"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=\/wp\/v2\/pages\/638\/revisions"}],"predecessor-version":[{"id":642,"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=\/wp\/v2\/pages\/638\/revisions\/642"}],"wp:attachment":[{"href":"https:\/\/policies.pstcc.edu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}