Our facility runs approximately 200-230 volunteers. 210 beds; 22 acute rehab; 66 long term. 19 independent physician practices. Some volunteers elect to eat and some do not. The budget is calculated for the "all" would eat. Gives me some breathing room. The line item for the G/L is "food" so anything that I do that includes food I break out to this line item including food for all recognition events, bereavement meals, special meetings, treats for the volunteers, recruiting candy treats, etc. Tangible gift items such as holiday calendars, pens for training sessions comes out of supplies non medical.