Office of Accounting

Section 6:
Meals

6.1 Reimbursement
6.1.1 Meal expense reimbursement is limited to actual expenses for food, service and gratuities up to the Internal Revenue Service limits per day for instate travel and out-of-state travel. Meal expense allowance on international travel must be established in writing by the traveler from a contracted travel service. Specifically excluded are alcoholic beverages and entertainment expenses. Where a percentage of the maximum daily rate is used, the traveler may round the calculated amount up to the next whole dollar. Meal reimbursement is allowed when lodging is listed as "gratis" or "no charge,"
6.1.2 When meals are provided for a traveler as part of the registration fee or other means (excluding meals or snacks served by a common carrier while in transit and excluding “continental breakfasts” which are not full course meals), the traveler's maximum daily rate shall be reduced as follows:

    Breakfast    20% of the maximum daily rate
    Lunch    20% of the maximum daily rate
    Dinner    60% of the maximum daily rate
6.1.3 Meal expense reimbursement for single day travel (when there is not an overnight stay) is allowed when travel time begins more than two (2) hours before and/or extends more than two (2) hours after the traveler's normal work day. Reimbursement will be made for actual expenses up to the maximum daily rate as follows:
6.1.3.1 To be eligible for breakfast, the traveler must begin the trip at least two (2) hours before the traveler's normal work day commences.
6.1.3.2 To be eligible for dinner, the traveler must end the trip at least two (2) hours after the traveler's normal work day ends.
6.1.3.3 Any traveler who qualifies for either breakfast or dinner may also qualify for lunch, provided that he or she is traveling or is in travel status during the normal lunch period for that individual.
6.1.3.4 A traveler who does not qualify for either breakfast or dinner is not eligible for any meal reimbursement on one day trips.
6.1.3.5 To determine the amount(s) allowable for meals for single day travel, the traveler may claim reimbursement for actual expenses according to the following schedule:

Breakfast     20% of the maximum daily rate
Lunch    20% of the maximum daily rate
Dinner    60% of the maximum daily rate

6.1.4 The following qualifications for extraordinary meal expense reimbursement require the exercise of good judgement in determining what is a "reasonable" expense to incur for the situation.
6.1.4.1 Guardian Travel (where a traveler is paying expenses for others and seeking reimbursement): Travelers transporting or accompanying clients, patients, students or others entrusted to the university for their care, education or placement, shall be reimbursed the actual cost of meals up to the maximum daily rate for each person. Time frames described in Section 6.1.3 for one day trips may not apply for Guardian travel at the option of the appropriate vice president, dean or director. Receipts or the student signature form are required (see Section 6.2.2) for reimbursement.
6.1.4.2 Board and Commission Members: For single day travel (where there is not an overnight stay) in the performance of their official duties, Board and Commission members may be reimbursed the actual meal expenses incurred not to exceed the maximum daily rate authorized by enacted legislation or the amounts established in Section 6.1.1, whichever is appropriate.
6.1.4.3 Employees in undercover operations, at the direction of the agency head/designee, may be reimbursed for their actual expenses at the option of the agency head or designee. Receipts are not required.

6.2 Receipts
6.2.1 Receipts are not required for meal reimbursement except for Guardian Travel (Section 6.1.4.1).
6.2.2 Guardian Travel (where a traveler is paying expenses for others and seeking reimbursement) will require meal receipts OR the signature of the individual for whom the meal(s) were provided on a form showing the amount of funds the individual received for meals.
6.2.3 Travelers continually requesting the maximum daily rate for reimbursement will be noted and the appropriate vice president, dean, or director will be notified. Receipts or other information related to meal expenses may be required on future travel by the individual or area. Travelers are reminded that meal expense reimbursement is limited to actual meal expenses.

6.3 Direct Billing
6.3.1 Meals cannot be direct billed in most cases.
6.3.2 Individuals are expected to pay meal expenses and seek reimbursement.
6.3.3 Groups of employees or students where lodging and meals are a package price and other expenses are not being individually reimbursed may direct bill for combined lodging and meal expenses. If other expenses are to be reimbursed it is expected that the individual will pay for meals and seek reimbursement. Exceptions to this policy may be granted by the Vice President for Finance or designee.
6.3.4 Direct billing may not be available if personal travel is combined with business travel.

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