7.2.4 Meals

In order to meet the Internal Revenue Service (IRS) regulations for an "Accountable Plan", meal expenses are reimbursed only when the travel requires overnight lodging.  WSU utilizes a daily per diem rate to provide a traveller with reimbursement for costs associated with their travel. Rates are established by the General Services Administration and are used to determine reimbursement.

These rates can be found at:

Domestic  -  (CONUS)       http://www.gsa.gov/portal/category/21287

Foreign  -  (OCONUS)    http://www.defensetravel.dod.mil/site/perdiemCalc.cfm

There are two adjustments required when applying the per diem rate during one's travel.  First, if a conference or meeting provides a meal, the traveler should adjust their per diem downward by the appropriate amount of the provided meal.  Second, meals allowed during a travel day are defined as follows:

Outbound

Breakfast

Lunch

Dinner

Depart before  2:00pm

 

X

X

Depart after 2:00pm, before 8:00pm

 

 

X

 

 

 

 

Inbound

 

 

 

Arrive before 12:00pm

X

 

 

Arrive between 12:00pm and  6:00pm

X

X

 

Arrive after 6:00pm

X

X

X

The traveller should adjust their per diem downward by the appropriate amount for the meal(s) not allowed by the travel schedule.

A Vice President or Dean may set lower limits within these guidelines for her/his particular unit.

Expenses for business entertainment and meals while in travel status can be submitted on the TER and require the appropriate supporting documentation.  Documentation must include the names of all persons in attendance and for which reimbursement is requested, a detailed receipt, and the business purpose for the meeting.  For business entertainment and meals outside of travel status, please refer to APPM section 1.3.1.A.