Meals and travel

Meals and travel

Rule

Flag meals and travel expenses associated with ICRX activities, such as:

  • Alumni activities
  • Commencement
  • Entertainment
  • Fundraising
  • Lobbying
  • Public relations
  • Student extracurricular activities

Exception

Do not flag meals and travel of visiting scholars.

Examples

Professor Green takes his three graduate students to lunch each week for a limited time period of two months. The meetings are held during lunch because of schedule conflicts. The purpose of the meeting is to discuss research issues and the status of each student's research project. A typical lunch consists of sandwiches, fruit, and a beverage. Professor Green wants to charge the lunch costs to his research incentive funds.

  1. Are the lunch costs legitimate university expenses?

    Expenses are legitimate university expenses if they are reasonable, necessary, and support university business. The lunch costs are legitimate university expenses because the food provided is modest, the only time the meeting can be held is lunchtime, and the purpose is to discuss university research.

  2. Can Professor Green charge the lunch costs to his research incentive funds?

    Yes, the expenses are an appropriate charge to research incentive funds.

  3. Do the lunch costs require an X Class?

    No, the lunch costs do not require an X Class.

Two professors drive from Ann Arbor to U-M-Flint for a 10 a.m. meeting with colleagues. They discuss submitting a research proposal to the National Science Foundation. The meeting ends at 11:30 a.m. and the professors return to Ann Arbor, stopping for lunch.

  1. Are the trip costs legitimate university expenses?

    The costs of the trip are mileage and lunch. The professors were not on travel status as defined by the Internal Revenue Service. The professor who drove can be reimbursed for the mileage, because the vehicle costs are legitimate university expenses. The lunch costs are not legitimate university expenses because the meeting ended before lunch and the professors were not on travel status.

  2. Do the trip costs require an X Class?

    No, the mileage does not require an X Class. The mileage is a legitimate university expense.

Two professors drive from Ann Arbor to Flint for a 10 a.m. meeting with colleagues at U-M-Flint. They discuss submitting a research proposal to the National Science Foundation. The meeting continues through the noon hour and a modest lunch is ordered and delivered. The meeting ends at 2 p.m.

  1. Are the trip costs legitimate university expenses?

    The costs of the trip are mileage and lunch. The costs are legitimate university expenditures because the professors conducted university business. The decision to continue the meeting through lunch was reasonable and the lunch expense was reasonable.

  2. Do the trip costs require an X Class?

    No, the trip costs do not require an X Class.