Reimbursement from federal sources for either meals or coffee breaks where the participants are all Rice employees is not allowed. Costs of receptions, meals related to hosting a speaker or guest or other social activities should not be charged to federal awards. There are occasions when the entertainment of special visitors, speakers, prospective faculty, staff or students is appropriate and in the University s interest. Each department should make sure that expenditures for this purpose are reasonable and app ropriate for an educational institution. Entertainment expenses may not be charged to research awards.
Entertainment includes any activity generally considered to provide amusement or recreation.
The cost of alcoholic beverages served must be separately identified and coded to general ledger account code 70880, Alcoholic Beverages. The number of University employees accompanying guests of the University should be appropriate to the purpose of such entertainment. Normally spouses of Rice employees share in an evening s entertainment only when guests spouses are also included. Costs of departmental gatherings, such as receptions for faculty and students, should be reasonable, based on the size of the department and the purpose of the event.