Official Hospitality and Food Purchases Policy

Purpose: The purpose of this policy is to establish clear, consistent guidelines governing when university funds may be used to purchase food, beverages, and hospitality-related expenses, ensuring that such purposes support official business purposes, comply with applicable state and other regulations, promote responsible stewardship of public resources, and are documented in a transparent and fiscally accountable manner.

Applies to: This policy applies to all purchases of food or beverages regardless of funding source, with the exception of 1844 Student Organization Funds.

Definitions:

Official Hospitality: Food, lodging, transportation, official gifts and favors, official entertainment, or directly related miscellaneous expenses given to business-related guests.

Catering: Professional service where the vendor sets up or serves food rather than simply preparing it or dropping it off.

Official Guest: Outside attendees that are not PSU employees or students.

Official Business: Business meetings with external parties, commission and board meetings, hearings, seminars, training sessions, and similar functions when conducted as part of an agency’s operation.

Policy:

 A. Purchases and Transactions

Food and beverages can only be purchased under certain circumstances. Any time food/beverages are purchased on a procurement card, as a reimbursement, or on an invoice to an external supplier, the Official Hospitality/Food Justification Form must be completed and submitted as additional backup with the transaction.

Official Hospitality transactions are intended to be used for business functions hosting official guests, providing necessary refreshments at an official function that supports the mission of the university, or providing hospitality to an official guest while traveling for business in support of PSU’s mission.  Food or meals provided to PSU employees as official hospitality are not allowed, except for:

  1. A meal provided at a public event in which the employee is attending in an official PSU capacity,
  2. Light refreshments, non-alcoholic beverages, etc. not offered as part of a meal,
  3. A meal valued at $40 or less which is:
    1. Provided during a business meeting that takes place over an extended period,
    2. Included as a working meal on the meeting agenda, and
    3. Is not provided as a matter of personal convenience.
4. Meals provided at an official business event or meeting which serves a legitimate state purpose or interest for which the PSU President has authorized attendance at such event or meeting.

Official Hospitality transactions cannot include:

  1. Expenditures authorized by direct grant award guidance and paid by grant funds,
  2. Payment or reimbursement of expenses not allowed by other state policy including State Policy Manual 3,104,
  3. Meal or gifts prohibited by Kansas Governmental Ethics Commission guidelines,
  4. Expenses that qualify as fringe benefit income under IRS Fringe Benefit guidelines.

By submitting the Official Hospitality/Food Justification Form as backup with a transaction, you are certifying that:

  1. Food/beverages were not provided in a largely unstructured social setting such as a reception, party, or gathering with no clear official business purpose
  2. Food/beverages were not provided at a staff meeting, committee meeting, etc. where the success of the meeting did not depend on the food/beverage
  3. No state employees receiving meals have or will claim subsistence reimbursement

B. Proper Account Coding

There are two account codes to choose from when purchasing food and beverages. The account code used depends on the source of funding and purpose of the food and beverage purpose.

Use account code 532010 (or 527990 if catered) for the following:

  1. Food/beverages are supported by student fees designated for the purpose of administering various student programs – Funds 1201/1203/1207/1208/1209/1241/1844
  2. Food/beverages are supported by fees collected from participants (conference registration fees, banquet fees, etc.) – Fund 1241
  3. Food/beverages are supported by grant funding – Funds 1341/1351
  4. Food/beverages are supported by PSU Foundation Funds and allowed per donor restrictions (No Outside guests present) – Fund 412U/432U
Use account code Official Hospitality for the following (outside guests required):
  1. Official Hospitality food/beverages, non-food official favors and gifts, official entertainment, or miscellaneous expenses are provided to official guests for an official function – Fund 1105
  2. Official Hospitality – Athletics outside guest meals – Fund 1208
  3. Official Hospitality food/beverages are supported by PSU Foundation Funds and allowed per donor restrictions (Outside guests present) – Fund 412U/432U

C. Required Documentation

Supporting documentation for Official Hospitality and Food purchases must include:
  1. Event Name
  2. Date and location of event of meeting
  3. Name and description of attendees, as well as identification of PSU employees versus outside guests
  4. Valid business purpose
  5. Vendor Name
  6. Dollar Amount

D. Compliance

All departments and organizations are responsible for complying with this policy. Failure to comply may result in:
  1. Audit findings or compliance violations
  2. Suspension of procurement card
  3. Repayment of expense by the expense owner or denial of reimbursement

Contact:

Business Office
110 Russ Hall
1701 South Broadway, Pittsburg, KS 66762
Phone: (620) 235-4157
e-mail: busof@pittstate.edu
Business Office website

Approved on: 04-17-2023
Effective: 04-17-2023
Review cycle: As Needed
Change history:
  • Updated: 03-11-2026
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