Meals

Reasonable and necessary meal expenses incurred for University business, including authorized University travel, are eligible for reimbursement or payment. This policy provides guidance on meals while traveling and while in Columbia. This guidance applies regardless of the method of payment, including accounts payable, purchasing card, requisition and Internal Service Entry.

Allowance for Domestic Travel

For overnight travel within the 50 United States and the District of Columbia, the meal expense allowance is not to exceed $42.00 per day for three meals, including tips. If fewer than three meals per day are subject to allowance, amounts (including tips) should not exceed the maximum reimbursement for the total of the eligible meals that day:

• Breakfast: $10.00
• Lunch: $10.50
• Dinner: $21.50

For example, if a traveler is eligible for reimbursement for both lunch and dinner, a total of up to $32.00 can be claimed for actual expenses for those two meals, regardless of the distribution between the two meals. If only $5.00 is spent at lunch, an expenditure of up to $27.00 may be claimed for dinner.

Meals included in conference registrations, covered by other University payments, or paid by others, are not eligible for reimbursement to the traveler. Such meals must be identified as provided by inserting "P" in the appropriate block on the travel form.

Prescribed maximums are not to be treated collectively as per diem allowances nor are they to be used individually without regard to the actual and necessary expenses. If actual expenses are less than the prescribed maximum, reimbursement is allowed only for actual expenses.

Allowance for Foreign Travel

For travel outside the 50 United States and the District of Columbia, reimbursement is allowed for meal expenses at a rate not to exceed that prescribed by the U.S. Department of State Standardized Regulations for "Meals and Incidental Expenses (M&IE)" Section 925. These rates are maximums for the locations specified in the Standardized Regulations and the monthly bulletins that update them. Reimbursement will be made for actual costs up to the published daily maximums (prorate to each meal when fewer than three meals are eligible).

Allowance When Traveling Overnight

Meals are reimbursable within the above guidelines.

Allowance When Not Traveling Overnight

Meals are reimbursable under the above guidelines when they are part of a meeting or activity that includes other individuals to discuss University business. If the meal is part of a group meal or organized banquet where each participant pays individually, the meal is reimbursable under the above guidelines as long as the reimbursement request includes an explanation as to the business purpose of the meal and the other individuals or group present. Meals eaten alone are not reimbursable except for meals that qualify for extending the employee's workday.

Reimbursement for Travel that Extends the Employee´s Work Day

An employee may qualify for occasional reimbursement of certain meals when traveling without an overnight stay, as a non-taxable de minimis fringe benefit, if the travel causes an employee to work in excess of their normal work schedule. The meal in the midst of the employee´s work day, normally considered lunch, is not generally eligible for this reimbursement. Only the meal that became necessary as part of the employee´s extended work day is reimbursable. The same maximum reimbursement rates for eligible meals for overnight travel within the fifty United States and District of Columbia apply.

Receipts

Itemized receipts are required for all meals, except when an employee is in travel status. In travel status, itemized receipts are required only when a meal is in excess of $75.

Special Circumstances

There are certain circumstances where additional guidance applies:

• For meals that involve guests of the University, reimbursement of amounts exceeding the maximum meal allowance is permitted. The guest's name, title, and relationship to the University (e.g. candidate, donor, the institution/company represented) must be listed on the appropriate University form.
• For division or department meetings, the department or division should attempt to keep the cost of meals within meal maximums. However, meal maximums may be exceeded with approval of the administrative superior of the highest-ranking person in attendance.
• For official, University-sponsored events, the cost of meals may exceed meal maximums. Documentation must be provided regarding number of attendees and the purpose of the event.
• For meals, receptions, meeting refreshments, etc., indicate the event's purpose, the composition of the group (faculty, students, guests, etc.), and the number of people. If there are fewer than 10 people, the order/payment documentation must list the names of the attendees and the administrative superior of the highest-titled employee in the group must approve the order/payment.
• At times there are legitimate purposes for expenditures for alcohol related to the promotion of the interests of the University. A statement explaining how this expenditure benefits the University must be shown on each transaction that requests payment of or reimbursement for alcohol products.