7.2.4 Meals (Revised 11-01-2017)
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 traveler 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
Per Diem allowances for the first and last dates of travel are limited to 75% of the daily total regardless of the time of day. When a trip involves stays in more than one city, the per diem rate for the destination city of that day should be used. If a conference or meeting provides a meal, the traveler should adjust their per diem downward accordingly. If the traveler choses to eat elsewhere, justification should be provided in order to receive the per diem amount.
Expenses for business entertainment and meals while in travel status can be submitted on the ER 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.