Alcohol

Depending on the particular circumstances under which the expenses are incurred, charges for alcohol, meals and entertainment will be treated as either:

• Reimbursable entertainment expenses incurred in the course of conducting business, none of which are allowable as either a direct or indirect expense of federally sponsored projects.
• Reimbursable business expenses, most of which are allowable as either a direct or indirect expense of federally sponsored projects but some of which are not.
• Non-reimbursable personal expenses.

Note: The federal government has mandated that no alcohol may be charged as either a direct or indirect expense of federally sponsored projects. This mandate means that under no circumstances should alcohol be charged directly to a federal grant or contract account. Alcohol charges must always be charged separately to subcodes .3950 - .3990.