Best practice is to always include in grant applications and proposals, where not prohibited, explicit details of events, meetings, seminars and food-related costs in support of those events.

Follow Sponsors Guidelines: Federal Examples

• NIH Grants Policy Statement, see 7.9.1 Selected Items of Cost -Meals
• NSF PAPPG, see Proposal Preparation Instructions, Proposal Content, Budget and Budget Justification, Section xiii (b) Meals and Coffee Breaks
• NIFA Terms and Conditions (PDF), see Allowable Costs – Meals
• Uniform Guidance, See 200.438 Entertainment costs, 200.456 Participant support costs, 200.474 Travel costs, and 200.432- Conferences

• The cost must be integral to the goals and objectives of the allowable event as presented in the proposal or proposal budget and funded by the sponsor, otherwise sponsor approval may be required.
• The cost must be reasonable, that is, must reflect the action a prudent person would have taken under the circumstances prevailing at the time the cost was incurred.
• The cost may not exceed UVM per diem rates and Federal per diem rates apply. The most restrictive rate is used. https://www.gsa.gov/travel/plan-book/per-diem-rates
• The cost is not otherwise prohibited by UVM regulations, sponsor regulations, or under the terms of a specific sponsored project.

Allowable Meals Expense

Sponsored Provisions: Food/meals served during a UVM hosted workshop, event, training, seminar, etc. with a published agenda that shows the timeframe of the event is of a duration long enough that a food/meal needs to be served to the attendees. 

For each sponsored provisions expense, the following is required:  

• List of attendees
  • External attendee(s)
  • Agenda showing dates, time, location, etc. Timeframe duration long enough that meal is necessary.
  • Description of topic discussed and how it supports scope of the project.
  • Justification of how the sponsored provision is an integral part of the advancement of the project.

Travel Meals: A meal taken while on travel status requiring an overnight stay. You are traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away.  https://www.uvm.edu/policies/travel

• UVM Employees, Post-Doc and Other Non-degree Candidates, Students, Non-Employee travel and Independent Contractors / Consultants could charge allowable travel meals on sponsored projects.
  • Actual and reasonable meal or banquet expenses while on overnight travel status are allowable.
  • The actual meal expenses, including reasonable tips, are not to exceed $60.00 per day for domestic travel and $90.00 per day for international travel.
  • UVM per diem rates and Federal per diem rates apply. The most restrictive rate is used. https://www.gsa.gov/travel/plan-book/per-diem-rates

Research Study Subsistence: A patient, subject or volunteer who is the target of observation by researchers, where there is an intervention or interaction for the primary purpose of obtaining research data. They are the subject of the research, providing research data to be analyzed in scope of work.

• Food/meals served to Study Subjects are allowable subsistence expenses.
  • Meal expenses, including reasonable tips, are subject to UVM per diem daily limits.
  • These expenses are not exempt from F&A.

Participant Trainee Subsistence: Trainee, a Non-UVM employee, the recipient, not the provider, of a conference, workshop, seminar, training, or other short-term informational activity. 

• Food/meals served to Participant Trainees are allowable subsistence expenses.
  • Meal expenses, including reasonable tips, are subject to UVM per diem daily limits.
  • These expenses are exempt from F&A.

Examples of Allowable Food Cost:

• Example 1:
  A visiting scientist was included in the grant application to be at UVM for 2-weeks working on the funded research project. The costs associated with hosting the visiting scientist would normally fall into the travel category covering airfare, accommodations, and meals. In this scenario, the SPA often sees the meal component charged incorrectly as a business meal, which gives the appearance of an unallowable expense.
• Example 2:
  A seminar is held, as described in UVM’s institutional training grant. The seminar's purpose clearly contributes to the projects training goals. Refreshments, snacks, and lunch is served, as outlined in the sponsor approved the budget. In this scenario, the SPA often sees these expenses incorrectly charged as a business meal, rather than correctly coded as a sponsored provision, account 60557.

Documentation for Sponsored Projects

• Consistent with UVM policies, to allow food-related costs on a sponsored project, documentation that satisfies the requirements outlined above must be on file and provided to SPA’s Research Finance and Reporting Team.
• In addition, to the above for food costs or meals served at seminars, workshops or meetings, the following documentation must be provided to SPA’s Research Finance and Reporting Team or made available in PeopleSoft:
  • List of attendees
  • External attendee(s)
  • Agenda showing dates, time, location, etc. Timeframe duration long enough that meal is necessary.
  • Description of topic discussed and how it supports scope of the project.
  • Justification of how the sponsored provision is an integral part of the advancement of the project.

SPA’s Research Finance and Reporting Team will review food-related costs charged to sponsored projects to confirm such costs are allowable. Food charges that cannot be demonstrated as the allowable cost will need to be removed from the sponsored project.

Account Usage

Using the correct account when charging sponsored projects is important.

• Travel domestic F6050 – (60503 travel meals or 60541 non-employee travel)
• Travel foreign F6052 – (60523 travel meals or 60542 non-employee travel)
• Sponsored provisions F6000 – (60557)
• Research Study Subsistence F6104 – (61042)
• Participant Trainee Subsistence F6101 – (61025)

PeopleSoft Chart of Accounts Overview

For a description of the University’s account codes, please refer to the PeopleSoft Chart of Accounts Overview.

If you have any questions, please contact Sponsored Project Administration for budgeting assistance and your assigned SPA 2.0 Post Award Administrator or SPA Financial Analyst for expenditure assistance.