Financial Services and Operations

Meal Expenses

Meal and Incidental Expenses (M&IE) Per Diem Rates

Michigan Tech follows the U.S. General Services Administration (GSA) guidelines for meal and incidental expenses.  Meals while traveling are reimbursable at M&IE per diem rates.  The per diem rate includes breakfast, lunch, dinner and incidental expenses.  The M&IE per diem rate for each calendar day is determined by the location where lodging was obtained for the night while in travel status.  On the day of return, the M&IE per diem rate where you spent the night before returning home should be used.   On the first and last of travel, 75% of the full day M&IE per diem rate will be reimbursable to travelers.

Receipts for meals are not required when travelers are reimbursed using M&IE per diem rates.   If no meals are incurred, travelers may still be reimbursed for the incidental portion of the M&IE rate.   Meals covered by a conference fee will generally not be reimbursed. 

Standard Maximum Allowances for Meals (Including Tips)

Travel Date 10/1/2018 to 9/30/2019
Breakfast $13
Lunch $14
Dinner

$23

Incidental Expenses

$5

Full Day Rate $55

IRS Key City Allowances

The IRS key cities and the applicable per diem rates are provided by the US General Services Administration (see Meals and Incidental Expenses).

Choose appropriate Previous Years' Maximum CONUS Per Diem Rates to find applicable per diem rates for prior travel.

This table lists the six tiers for Meals and Incident Expenses.

 
                                  Beginning on October 1, 2018
Breakfast $ 13.00 $ 13.00 $ 14.00 $ 16.00 $ 17.00 $ 18.00
Lunch $ 14.00 $ 15.00 $ 16.00 $ 17.00 $ 18.00 $ 19.00
Dinner $ 23.00 $ 23.00 $ 26.00 $ 28.00 $ 31.00 $ 34.00

Incidental Exp.

$ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00 $ 5.00
Full Day Rate $ 55.00 $ 56.00 $ 61.00 $ 66.00 $ 71.00 $ 76.00

Foreign Per Diem Rates

Foreign per diem rates are provided by the US Department of State. The M & IE (Meals and Incidental Expenses) Rate column for the appropriate city, country and month of travel is used in conjunction with the table below to determine the amount for each meal.

The following percentages may be used to determine the foreign per diem by meal:

Breakfast 20%
Lunch 25%
Dinner 55%
Full Day Rate 100%

For example, if the foreign per diem is $80/day, the following amounts may be claimed.

Breakfast $ 16.00
Lunch $ 20.00
Dinner $ 44.00
Full Day Rate $80.00

Reporting Meal Expenses

University policy - Reimbursement for Business Expenses: Events, Meals, and Banquets

Business meals incurred while traveling must be reported on the Travel Expense Voucher under the Business Meals - Attachment section. Attach a copy of the Business Meals and Banquet form to the Travel Expense Voucher.