Generally, meals and certain incidental travel expenses are reimbursable on a per diem basis (not actual expenses) for overnight official business travel outside the traveler’s official station.
The College will reimburse meal expenses based on a fixed allowance. College Travel Regulations refer to the fixed allowance as the Meals and Incidental Expense (M&IE) Per Diem. The following subsections provide requirements for meal expense reimbursements.
Allowed and Disallowed Miscellaneous Expense
M&IE Per Diem Allowance
M&IE Rate Documentation Process
M&IE Rate Table
Meals Included in Registration
Meal Reimbursement for Overtime and Official Business Meals
• Overtime Meals
• Official Business Meals
• Official Meals Documentation Process
• Other Business Related Food and Beverage Procedures
Per Diem Rates for Foreign Destinations
Prorations and Reductions
Standard meal and incidental reimbursement guidelines (including all related taxes and tips) are provided in the U.S. General Services Administration (GSA) CONUS/OCONUS. Regardless of destination, a flat $5 amount is paid for each day of overnight travel for incidental expenses such as bellhop/waiter tips, valet, personal telephone calls, laundry, and transportation between lodging or business and places where meals may be taken. The Incidentals amount is prorated at 75% on the travel departure and return date.
The M&IE per diem shall be paid directly to the traveler even where it can be shown that one traveler incurred the expenses on behalf of another. The applicable M&IE per diem, or fraction thereof, is payable to the traveler without itemization of expense or receipts. Reimbursement for actual expenses incurred during overnight travel for these expense categories is not permitted. Agencies may be more restrictive and pay the actual expenses up to the appropriate M&IE in place of maximum per diem.
The M&IE Rate Table below provides individual meal reimbursement amounts, which are breakdowns of the M&IE per diem rates shown in the U.S. General Services Administration (GSA) CONUS/OCONUS Guideline tables. These rates should be used to determine the maximum meal reimbursement amounts for official business meals and/or the M&IE reduction. The M&IE must be reduced for the applicable meal when meals are provided at no cost during an overnight travel period. Refer to the Pro-rations and Reductions section for additional guidance. This M&IE Rate table should be used unless a traveler needs to make an adjustment for provided meals.
The table also lists the portion of the M&IE rate that is provided for incidental expenses (currently $5 for all tiers).
The M&IE Rate table below reflects amounts for both the 75% travel days and the full travel days.
The following reimbursement policies apply.
- The M&IE per diem must correspond to the location specified for the overnight lodging.
- Direct agency billing of meal expenses incurred during overnight travel, including charging meals to direct-billed hotel rooms, is not permitted.
On a travel departure or return day, 75% of the Meals and Incidentals per diem is reimbursed. For example, if the M&IE rate allows a $51 total reimbursement, $38.25 [($51 x .75) = $38.25. For trips involving multiple travel destinations, base the reduction on the per diem in effect for where the night was spent as follows:
- Departure Day: Where you spend the night.
- Return Day: Where you spent the night before returning to home base.
When meals are provided at no cost in conjunction with travel events, the applicable M&IE per diem reimbursement rate shall be reduced by the amount shown for the applicable meal in the M&IE Rate Table, excluding the incidental allowances. For example, if the M&IE rate allows a $51 total reimbursement, and lunch was provided at no cost, the total allowable reimbursement for that day would be $39 ($51 - $12 lunch).
However, when meals are provided at no cost in conjunction with travel events on a travel departure or return day, the full Meals per diem reimbursement rate is reduced by the full amount of the appropriate meals followed by a 75% prorating of the balance. For example, if the M&IE rate allows a $51 total reimbursement, and lunch was provided at no cost on a travel departure or return day, the total allowable reimbursement for that day would be $29.25 [($51 - $12 lunch (lunch= $39 x .75) = $29.25.
When meals are included with registration or lodging expense as part of a package, the number and type of meals (breakfast, lunch, dinner) must be recorded on the travel voucher. If a meal is offered as part of a conference and the traveler has medical restrictions, the traveler should make every effort to have the conference facilitate his/her needs by the deadline specified by the conference. If the conference does not honor the request, the traveler is not required to deduct the applicable meal allowance from the per diem. However, the traveler must include a note or other documentation with the Travel Expense Reimbursement Voucher documenting this information.
The lodging and per diem amounts must follow the limits described in the College Policy Travel Regulations M&IE Rate Tables. The listing provides major cities and counties. It may take additional research to determine if a city is part of a particular county and which lodging and per diem rate applies.
If the travel city is not in the M&IE Rate Table listing:
- Use the following website to determine lodging location: http://www.zip-codes.com/ prior to preparing your Per Diem Calculator (a helpful tool which calculates per diem).
- Once you connect with the website, enter the zip code in the Search field or enter the complete address and search. The listings of the city and counties will populate and can be used in the Per Diem Calculator.
- Enter the county location into the Per Diem Calculator below. If the county is not listed, you must use the Standard lodging rates for the travel state.
Now that you found the lodging location, you are ready to prepare your per diem calculator. Please use the following the link to determine per diem and lodging rate: http://www.wm.edu/offices/financialoperations/travel/quicklinks/index.php .It will take you to the Commonwealth of Virginia Tier lll Restructured Policy Per Diem Calculator.
- Enter the departure and return date of the travel
- Click on the drop down button to choose the lodging location
If the location is not listed, select the standard for the State of travel. For example: Newport News, VA is not listed on the Per Diem Calculator, you will use VA- Standard for your per diem rates. Travelers must reduce the applicable meal when meals are provided at no cost during an overnight travel period. For instance, if lunch will be provided, click the box next to “lunch” to reduce the per diem amount for lunch. Notice “Day Total” has been reduced. If no meal will be provided, you do not reduce the amount on the per diem calculator.
Print the per diem calculator, and attach to your travel authorization form or your travel expense reimbursement voucher.
Generally, meal expenses that do not involve an overnight stay are not reimbursable. The College may allow reimbursement if documentation supporting the reimbursement clearly establishes that the individual takes the meal during overtime work periods and for official business reasons. To be eligible for reimbursement, the College must consider such meals essential to its mission, and a business necessity.
An overtime meal allowance is allowed when overtime worked is:
- Essential to the Institution’s mission
- Permitted by Covered Institution policy
- Approved by appropriate authorized approver , and
- In excess of the employee’s normal, schedule work hours.
If the department officials require employees to work overtime, the department may provide an allowance for meals for those employees. Overtime work periods may also include extended work hours due to non-overnight travel. Generally, an employee would not be eligible for an overtime meal until they had out of necessity been on duty for 10 hours.
The documentation must describe the circumstances involving the overtime and note that the overtime was essential to the department. The letter must include the employees normal work schedule for the day and the overtime start and end times. The meal is not reimbursable if taken at the end of the overtime period.
Authorized overtime meals may be reimbursed based on actual costs incurred for each meal up to published meal limits in this policy. Receipts are required. If a receipt is not available, reimbursement will be made at the rate of $5 for meals within an employee’s official station and $10.00 outside the official station. An official station is defined as the area within a 25-mile radius of where an employee routinely performs his/her duties.
Note: Or if comparable overtime is necessitated by shift schedule or beyond a routine, scheduled 40-hour work period.
Agencies are required to comply with IRS regulations regarding reportable meals. An overtime meal allowance based on the number of hours worked is considered taxable wages and must be reported to the IRS. All Overtime Meals must be coded to expenditure account 712870.
The employee must complete a Non-Travel Business Meal form and submit it to the Travel Office. The form must include a specific business meal purpose. An original, itemized receipt is required for reimbursement of all business meals. The M&IE allowance rate used will correspond to the location in which the individual purchases the official business meal. The College will reimburse official business meals based on actual costs incurred up to the amount shown for the applicable meal in the M&IE Rate Table. Business meals that exceed the meal allowance rate require justification and additional department approval for up to 150% of the meal allowance and are allowable expenses to charge to State Funds. Meals that exceed 150% of the allowance up to 200% of the standard rate with Dean or VP approval are allowable with University Local Funds.
In order for an employee to receive reimbursement for a business meal, there must be two or more attendees on the business meal form. All business meal receipts must be for two meals or more. If an employee attends a meeting in whereas each person is paying for their own lunch, it is not considered a business meal and it is not reimbursable under the guidelines. If the business meal falls under Grant funding, which restricts employees from being reimbursed for business meals (allows only guest meals to be reimbursed), a statement from OSP specific to the employee's reimbursement voucher must be provided which states the grant does not allow business meal reimbursement for employees. If the business meal falls under non-grant funding, but the department only wants to reimburse the guest's meal and not the employee's meal, the reimbursement will be processed only if an original, detailed receipt showing 2 meals or more is provided.
The following are expenditure types that are considered appropriate for business meal expenses:
- Supplies, Food & Drink -- Usually purchased from a grocery store. Food is unprepared (e.g. raw fruit or veggies).
- Services, Catering -- Expenses for catered certified business meals. Requires forethought and a planned menu.
- Meals, Business (Non-Travel) -- Expenses for non-catered certified business meals only, such as restaurant meals. Not for catered, day-trip, or travel meals.
There are additional restrictions on the types of meal expenses that can be paid from State funds:
- Alcohol -- Any expenses for alcohol including tax and tip during a business meal will NOT be paid from State funds. Alcoholic beverages up to $20 per person, including tax and tip are allowable with University Local Funds. The alcohol is not part of the per diem cap and it must be excluded from the per diem rates.
- Spouses or Children – Spouses or Children of business meal participants may attend a business meal, but their portion of the expense will NOT be paid from State funds. Only meal expenses for job candidates' spouses are allowable under the same rules as business meal exceptions with University Local Funds.
Non-Travel Business Meal Reimbursement Documentation Process
Departments must use the College Non-Travel Business Meal Form for business meal expenses incurred during non-travel status. A properly completed form must be submitted with all required approval signatures. The following must be disclosed or attached to the form before sending it to the Travel Office for Reimbursement.
- Agency Head or designee approval.
- Include the original, itemized receipt.
- Describe the substantive and bona fide business purpose
- List by name all persons involved in the meal (up to 10 persons) and the reason for the meal. If the reimbursement is for a group of conference participants, identify the number of people fed and an explanation of additional meals, if necessary (e.g., coverage of walk-ins).
- Be reimbursed for actual expenses up to the amount shown for the applicable meal in the M&IE Rate Table, excluding the incidental allowance.
- Calculate average amount spent per attendee.
- Delivery costs and a reasonable tip (up to 20%) are reimbursable as long as the total cost does not exceed the allowable per diem for the meal.
- If requesting a business meal exception, describe the justification for meals over the GSA Limit must be included and approved.
Non-Travel Business Meal Direct Bill Documentation Process
Departments must use the College Vendor Payment Request form for business meal expenses incurred during non-travel status that are direct-billed to the College. A properly completed form must be submitted with all required approval signatures. The documentation that must be disclosed or attached prior to sending the form to Accounts Payable for Payment is identical to the documentation required for business meal reimbursements in the previous paragraph. Business meals that exceed the meal allowance rate require an approved justification statement for up to 150% of the meal allowance and are allowable expenses to charge to State Funds. Meals that exceed 150% of the allowance up to 200% of the standard rate with Dean or VP approval are allowable with University Local Funds.
The procedures provided herein apply to all College departments, faculty, staff, students and all organizations and individuals that intend to provide food and/or beverages and any related services to CWM personnel (faculty and staff), students, or their guests at College expense. There are limited circumstances in which it is considered appropriate to provide food and beverages to personnel who are not in travel status.
These procedures were created to provide guidance when using State funds to purchase food and beverages for official College business. Purchases from any College account (including E & G, Auxiliary, Local, and Grant funds) are subject to these guidelines. Purchases for food and beverages include, but are not limited to, business meals, catered events, meal tickets, finger foods, party platters, and refreshment breaks.
Appropriate Food and Beverages Functions
The functions or events at which it is considered appropriate for food and beverages to be served to College personnel are limited to the following:
- Official Business Function: Food and beverages may be provided at business meetings that involve substantive and bona fide business discussions with an outside party or parties in attendance. The primary beneficiaries of such functions are the non-CWM employees. Meals at which interview candidates are hosted are included in this category. Additionally, there are campus-wide and/or departmental activities where it may be appropriate for food and beverages to be provided, such as annual school start-up planning meetings.
- Internal Training Function: Food and beverages may be provided to participants of a formal training session when business is conducted through the time of the meal and the training session lasts for a minimum of two hours. The determination of whether a departmental retreat is an appropriate internal training function at which food and beverages may be provided will require consideration of the factors surrounding the event. Departmental retreats must be conducted primarily as training functions, are at least two hours in length, and do not occur more frequently than once per semester. The type of training provided will depend on the particular department involved. In order to limit expenditures for rental facilities, retreats should be held at properties owned or leased by CWM. Retreats held at off campus locations require advance written approval- Travel Authorization- by the approving authority (either the Senior Vice President, Associate/Assistant Vice President, Dean, or Associate/Assistant Dean). College employees are the primary beneficiaries at such events.
- Student Academic Function: Food and beverages may be provided at student functions that contribute to the academic mission of the College. Current and prospective students are the primary beneficiaries at such events. Food and beverages provided at commencement or annual award ceremonies are examples of this category.
- Student Programming/Club Function: Food and beverages may be provided at student programming/club functions that contribute to student engagement and support the mission of the College. Current students are the primary beneficiaries of such events. Food and beverages provided at residence hall programs or club programming events sponsored by student activities fees are examples of this category.
Requirements and Limitations
This procedure established the following requirements and limitations regarding appropriate expenditures for food and beverages:
- Food and beverages may be provided only at functions or events that meet the criteria listed in the above section of this procedure.
- For official business functions, the purpose/business reason must be included on the Non-Travel Business Meal form to verify the CWM employee is acting as an official representative of the College and would be exempt from tax reportable income for the cost of the meal. A listing of the names and organizational affiliations of each person in attendance at events at which food and beverages are provided must also be listed on the Non-Travel Business Meal form to support payment. If a listing is impractical to provide, a written explanation to that effect must be submitted instead.
- Food and beverages may be provided at official business meetings held during normal work hours of 8:00 a.m. to 5:00 p.m. Breakfast and dinner meals are generally not considered to be part of an employee's normal workday. A detailed justification is required for meals outside of normal business hours.
- Refreshments may be provided at official business functions.
- The actual cost per person for food and beverages, including any related service fees or gratuities, may not exceed the per diem amount allowed for business meals as established under College Travel Regulations. With sufficient justification and the approving authority (VP/AVP; Dean, Asst/Assoc Dean; or Director) meal expenditures may be authorized up to 150% of the applicable per diem meal rate with State Funds. Meals that exceed 150% of the allowance up to 200% of the standard
rate with Dean or VP approval are allowable with University Local Funds.
- Internal training retreats where food and beverages are served should include a description of the type of training provided as documentation to support the expenditures.
- Alcoholic beverages may not be provided at College expense.
Catering and Dining Services
CWM has a contract with Sodexo to provide catering and dining services.
For payment processing to the vendor when purchasing food and/or beverages, a Vendor Payment Request Form must be completed for each event along with the original itemized receipt to the Accounts Payable office for payment processing.
SPCC Payments for Official Business Meals
If the Small Purchase Charge Card (SPCC) is used to purchase food from a local vendor; additional information must be uploaded with the business meal receipt. The SPCC Business Meal Upload form should be used to ensure all required elements of the business meal have been provided.
The lodging and M&IE per diem rates for foreign travel to cities and countries outside the 48 contiguous States can be found at http://www.wm.edu/offices/financialoperations/travel/quicklinks/index.php . Just as domestic M&IE Rates, meals and incidentals should be prorated at 75% for departure and return days. International lodging and per diem rates can potentially change on a monthly basis. When planning travel expenses ahead of time, the current rates may be used for estimation purposes. However when completing the Travel Expense Reimbursement Voucher you must:
- Select Foreign Per Diem Rates by Location, then use dropdown box to select a country.
- If a specific city is not listed, use the "Other" rate shown for that country.
- The M&IE portion of the maximum per diem rate covers the cost of meals as well as incidental expenses.
- If a specific city is not listed, use the “Other” rate shown for that country. The M&IE portion of the maximum per diem rate covers the cost of meals as well as incidental expenses. Printouts of appropriate rates for the time of travel must be attached to the travel voucher for reimbursement.
For currency conversions you may use OANDA Currency conversion found on our Quick Links. Currency conversions must be calculated using the rate applicable to the date of the receipt. Receipts must be converted to U.S. dollars. Printouts of appropriate rates for the time of travel must be attached to the travel voucher for reimbursement. Reimbursement for out–of–country travel will be at the rate established in the current Appropriation Act.
- Business Telephone Calls, Telegrams, Internet Access, Hotel Business Center Charges and Facsimile for official business purposes and paid for by the traveler, may be claimed on the travel voucher. A full explanation must be stated on the travel expense reimbursement voucher accompanied by supporting documentation. Justification must be of a necessity of conducting business that cannot wait until return to the campus to complete. Do not use “Must check email”. Individuals using personally owned cellular telephones may be reimbursed for business calls when shown to be cost beneficial or necessary. In this case, an itemized cell phone Statement must be included and attached to the voucher. In the event that free minutes are used for business calls, reimbursement is not permitted.
- Tolls and Parking Fees are reimbursable when paid for by the traveler in the course of conducting official College business. An original receipt is required for reimbursement claims where each individual claim is greater than $75. When no receipt is required, the traveler must list the name of the toll/parking facility or where it was paid on the Travel Voucher. Reimbursement must be claimed as an "other expense" on the travel reimbursement voucher.
- Funeral Attendance Expenses for travel outside of the official station are reimbursable for one employee selected by the President or designee to represent the College.
Travelers must fully explain miscellaneous expenses. The College may reimburse expenses not specifically addressed in this procedure depending on their reasonableness.
disallowedllowed Miscellaneous Expense
The following miscellaneous expenses are not reimbursable:
- Lost or stolen articles
- Alcoholic beverages
- Damage to personal vehicles, clothing, or other items
- Services to gain entry to a locked vehicle
- Movies charged to hotel bill
- All expenses related to the personal negligence of the traveler, such as fines
- Entertainment expenses
- Towing charges
- Expenses for children, spouses, and companions while on travel status
- Flight Insurance
The above list is not all-inclusive. Travelers should use prudent judgment and remember that all travel expense accounts are open to the public and must be able to sustain the test of public review.
Travel credits, reduced rates, or free services received from public facilities (that is, airlines, car rental agencies, motels, etc.) by persons for whatever reason accrue to the College. Travelers should report any such credit, reduced rate, or free service to the department head, and use for future official business travel. Free services are not reimbursable.