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Policy Number: 2.2002
Title: Meal Per Diem Rates
Effective: 02/28/2013
Senate Proposal: No
Responsible University Officer: Chief Financial Officer
Responsible Office: Accounting Services

Policy Statement  |  Reason  |  Requirements  |  Related Information  |  Exclusions
Contacts  |  Definitions  |  Responsibilities  |  Procedures  |  Forms & Instructions  |  Appendices  |  History

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.


Policy Requirements

The standard maximum allowances for meals, including tips are:

Allowances for Meals
Breakfast Lunch Dinner Full Day Rate
$9.00 $13.00 $24.00 $46.00
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However, the Houghton per diem rate is $46.00 full day rate. If an employee is traveling to an "IRS KEY CITY" the following allowances apply:

Allowances for Meals
Breakfast Lunch Dinner Full Day Rate
$9.00 $13.00 $24.00 $46.00
$10.00 $14.00 $27.00 $51.00
$11.00 $15.00 $30.00 $56.00
$12.00 $17.00 $32.00 $61.00
$13.00 $18.00 $35.00 $66.00
$14.00 $20.00 $37.00 $71.00

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 $46.00/day should be claimed.

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.

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.

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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, travelers should not claim meals they freely elect not to eat at the conference.

Contacts

Office/Unit Name Telephone Number
Accounting Services 7-2373
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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.

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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.

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Procedures

In support of this policy, the following procedures are included:

Procedure
2.2002.1 Reimbursement of Meal Expenses
Completing a Travel Expense Voucher

Forms and Instructions

In support of this policy, the following forms/instructions are included:

Forms
Travel Expense Voucher

Appendices

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History


Adopted: 11/13/2001
Amended: 06/20/2002
Added $50.00 full day rate for meal per diem
10/01/2003 New per diem rates issued by IRS
04/04/2005 Current per diem rates.
09/09/2006 New per diem rates issued by IRS.
10/01/2009 New per diem rates issued by IRS.
05/03/2012 To reflect current University titles and practice, MTU is now Michigan Tech and the email address for questions is now hbwebmaster.
02/28/2013 To reflect current practice, the reason for policy was revised since Board of Control Policy 3.16. no longer exists.
05/23/2013 Changed "Travel on or after 10/01/2009" to read "Allowances for Meals"
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Policy Statement  |  Requirements  |  Reason  |  Related Information  |  Exclusions
Contacts  |  Definitions  |  Responsibilities  |  Procedures  |  Forms & Instructions  |  Appendices  |  History