Hi all,
Judy was having trouble replying to the thread so she sent me her response to post. I'm posting her response below but I also wanted to thank the original poster for sending us the question. It was a good one. Judy's response:
This cost was not specific to the aims of the study
and in addition Federal guidelines (NIH):
Entertainment
Costs
Unallowable. This includes the cost of amusements,
social activities, and related incidental costs.
Meals
Allowable
for subjects and patients under study, or where
specifically
approved
as part of the project activity, provided
that such charges are not duplicated in
participants’
per diem or subsistence allowances, if any.
When
certain meals are an integral and necessary part
of a meeting or conference
(i.e.,
a working meal where business is transacted),
grant funds may be used for such meals
only
when consistent with terms of award.
The
cost of meals served at a meeting or conference,
for which the primary purpose is
the
dissemination of technical information, is no
longer allowable on NIH grants where
the
primary purpose of the grant is to support a
conference or meeting (see also
Support
of Scientific Meetings (Conference Grants) Section
14.10.1). However, when
such
a meeting/conference is an ancillary effort under
a grant where the primary
purpose
is other than to support such a
meeting/conference, then the cost of meals
would
be allowable. When allowable as a direct charge,
the cost of any meal must
meet
a test of reasonableness. However, recurring
business meetings, such as staff
meetings,
should not be broadly considered as meetings for
the primary purpose of
disseminating technical information in order to
justify charging meals or refreshment costs to
grants.