Effective: 02/28/2013
Senate Proposal: No
Responsible University Officer: Chief Financial Officer
Responsible Office: Accounting Services
Policy Statement
Michigan Tech will reimburse individuals for reasonable meal expenses (breakfast, lunch, dinner) incurred during University travel. Meals not covered in a conference fee are reimbursable at the per diem rates which are established through federal guidelines and IRS regulations. The per diem rate includes breakfast, lunch, and dinner.
To comply with IRS guidelines, the per diem rate for each calendar day is determined by the location where lodging is obtained for that night. On the day of returning home, the Houghton per diem rate of $51 must be claimed ($55 beginning on October 1, 2018).
Policy Requirements
The standard maximum allowances for meals, including tips are:
| Breakfast | Lunch | Dinner | Full Day Rate | Dates |
|---|---|---|---|---|
| $10.00 | $14.00 | $27.00 | $51.00 | Prior to 10/1/2018 |
| $13.00 | $14.00 | $27.00 | $55.00 | Beginning 10/1/2018 |
However, the Houghton per diem rate is $55.00 full day rate. If an employee is traveling to an "IRS Key City" the following allowances apply:
| Breakfast | Lunch | Dinner | Full Day Rate |
|---|---|---|---|
| $10.00 | $14.00 | $27.00 | $51.00 |
| $11.00 | $15.00 | $28.00 | $54.00 |
| $12.00 | $16.00 | $31.00 | $59.00 |
| $13.00 | $18.00 | $33.00 | $64.00 |
| $14.00 | $19.00 | $36.00 | $69.00 |
| $15.00 | $21.00 | $38.00 | $74.00 |
| Breakfast | Lunch | Dinner | Full Day Rate |
|---|---|---|---|
| $13.00 | $14.00 | $28.00 | $55.00 |
| $13.00 | $15.00 | $28.00 | $56.00 |
| $14.00 | $16.00 | $31.00 | $61.00 |
| $16.00 | $17.00 | $33.00 | $66.00 |
| $17.00 | $18.00 | $36.00 | $71.00 |
| $18.00 | $19.00 | $39.00 | $76.00 |
To be in compliance with IRS guidelines, the meal per diem claimed is determined by the location where lodgings are obtained for that night. On the day of returning home, the Houghton per diem of $55.00/day should be claimed.
The following percentages may be used to determine the foreign per diem by meal:
| Breakfast | Lunch | Dinner | Full Day Rate |
|---|---|---|---|
| 20% | 25% | 55% | 100% |
Reason for Policy
The University does not expect employees to incur personal costs while traveling as representatives of the University. This policy is intended to outline the guidelines which the University will follow to ensure the reasonable and consistent reimbursement of meal expenses incurred while conducting University business.
Related Policy Information
Per diem rates for IRS Key Cities can be found at http://www.gsa.gov/perdiem.
Foreign per diem rates and the per diem rates for Alaska, Hawaii, Puerto Rico, Guam and the Virgin Islands can be found at http://aoprals.state.gov/web920/per_diem.asp. Select the year and month of travel and local city. The per diem is listed under the “M&IE Rate."
Exclusions
If meals are covered in the registration fee, they are not reimbursable.
Contacts
| Office/Unit Name | Telephone Number |
|---|---|
| Accounting Services | 7-2373 |
Definitions
Individuals - The person traveling on University business.
Per Diem – A daily allowance for meal expenses.
University-Related Travel – Travel performed by individuals that includes, but not limited to: an attendee or a presenter in a work-related conference, workshop or meeting, visiting donors, and athletic travel.
Responsibilities
Department Chair/Director or Immediate Supervisor – Approves the per diem rate entered on the travel expense voucher.
Individuals – Completes a travel expense voucher with the appropriate meal per diem rates.
Responsible Office – Reviews the travel expense voucher, verifies whether or not the per diem rate entered on the voucher is correct.
Procedures
In support of this policy, the following procedures are included:
Forms and Instructions
In support of this policy, the following forms/instructions are included:
Adoption Date
| 11/13/2001 | Adopted |
Revisions
| 10/8/2018 | To reflect new per diem rates and current processes, rates were changed. Also, added "To comply with IRS guidelines, the per diem rate for each calendar day is determined by the location where lodging is obtained for that night. On the day of returning home, the Houghton per diem rate of $51 must be claimed ($55 beginning on October 1, 2018)." |
| 2/7/2018 | Removed "The costs of meals included as part of conventions and conferences are reimbursed at their actual cost even though they may exceed the maximum allowances cited above." Changed "If meals are covered in the registration fee, travelers should not claim meals they freely elect not to eat at the conference." to "If meals are covered in the registration fee, they are not reimbursable." |
| 04/10/2017 | Transfer of policy page from HTML to CMS. Business and Finance numbers renamed from "2.2000" to "2. Business and Finance". Specifically from "2.2002—Meal Per Diem Rates" to "2.02—Meal Per Diem Rates". |
| 10/29/2015 | To reflect new per diem rates issued by IRS |
| 05/23/2013 | Changed "Travel on or after 10/01/2009" to read "Allowances for Meals" |
| 02/28/2013 | To reflect current practice, the reason for policy was revised since Board of Control Policy 3.16. no longer exists. |
| 05/03/2012 | To reflect current University titles and practice, MTU is now Michigan Tech and the email address for questions is now hbwebmaster. |
| 10/01/2009 | New per diem rates issued by IRS. |
| 09/09/2006 | New per diem rates issued by IRS. |
| 04/04/2005 | Current per diem rates. |
| 10/01/2003 | New per diem rates issued by IRS |
| 06/20/2002 | Added $50.00 full day rate for meal per diem |