2.02—Meal Per Diem Rates | University Policy Office

Effective: 02/28/2013
Senate Proposal: No
Responsible University Officer: Chief Financial Officer
Responsible Office: Financial Services and Operations

Policy Statement

Michigan Tech will reimburse individuals for reasonable meal expenses (breakfast, lunch, dinner) incurred during University travel. Meals and incidental expenses (M&IE) are reimbursable at the per diem allowance set by the U.S. General Services Administration. Per federal regulations, travelers will receive 75% of the M&IE rate for the first and last day of travel.

Meals for one day trips where an overnight stay is not required are taxable to the employee.

Reason for Policy

This policy establishes guidelines for fair and consistent reimbursement of per diem rates, per the U.S. General Services Administration.

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." The breakdown by meal and incidental expenses can be found at https://aoprals.state.gov/content.asp?content_id=114&menu_id=75.

Exclusions

Meals covered in a registration fee are not reimbursable.

Contacts

Office/Unit Name	Telephone Number
Financial Services and Operations	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 Dean/Chair/Director or higher in the supervisory chain of command – Approves the travel expense report.

Individuals – Completes a travel expense report with the appropriate meal per diem allowance.

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:

Travel Expense Report

Adoption Date

11/13/2001

Adopted

Revisions

2/8/2024	Updated language to streamline the policy. Updated the department name from Accounting Services to Financial Services and Operations.
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