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Controller's DivisionOUS Financial Administration Standard Operating Manual (FASOM) |
The content of this policy is current, although it has not yet been transitioned to the new Fiscal Policy format. This will be accomplished as time and resources permit.
Generally, meal and incidental expenses are reimbursed at a per diem rate. Meal and incidental expenses may be reimbursed only if the traveler qualifies for lodging-expense reimbursement, except as noted herein.
Meal per diems for initial day of travel and final day of travel will be based on the following schedule based on departure and arrival times:
| Initial Day of Travel - Leave: | Prior to 7:00 AM | 7:00 AM to 12:59 PM | 1:00 PM and after |
| Meal Allowance | Breakfast, lunch, dinner | Lunch, dinner | Dinner |
| Final Day of Travel - Return: | Prior to Noon | 12:00 Noon to 5:59 PM | 6:00 PM and after |
| Meal Allowance | Breakfast | Breakfast, lunch | Breakfast, lunch, dinner |
For the day the traveler leaves on a trip, the per diem rate specified for where the traveler will spend the night is used. For the day the traveler returns from a trip, the per diem rate
specified for the last location where the traveler stayed overnight is used.
Applicable meal and incidental expense per diem may not be claimed if a meal is provided at a hosted function (e.g., a conference registration fee includes a meal). The per diem rate for a full day's meal and incidental expenses is apportioned as follows:
Reimbursement for meals at actual expense is only allowed when hosting official guests and groups, for athletic team and student group meal expenses, and for OUS Board members and unpaid members of advisory committees.
When actual meal expenses are reimbursed, an itemized receipt is required. A gratuity of up to 15% of each meal expense may also be claimed. The receipt must separate the meal cost and the gratuity paid. When the receipt shows only the total charge, the traveler should write in the meal and gratuity amounts. When a single reimbursement is requested for multiple employees, all employee's names should be identified on the receipt. No alcohol expenses are reimbursable with state funds.
Athletic team meal expenses exceeding the OUS per-diem rate require documentation as to the reason why and documented approval of the athletics director or the associate athletics director the coach reports to. Student group meal expenses exceeding the OUS per-diem rate require documentation as to the reason why and documented approval of the department head.
When a traveler departs and returns the same day, meal expenses are reimbursed only in the following cases:
[a] When traveling as an OUS Board member or unpaid member of an advisory committee
[b] When a meal at a convention, conference or meeting is part of the agenda and the cost of the meal has not previously been paid with the registration fee
[c] When directed or required to attend mealtime business meetings, including community or public relations meetings
[d] Trips by athletic teams and student groups
Lunches on one-day trips will not be reimbursed except in circumstances [a] - [d] listed above.
The IRS considers breakfast and dinner allowances, figured on the basis of hours worked (such as those permitted under FASOM 11.02 A [3] [e-f]), to be taxable to the employee. If such breakfast and dinner allowances are paid, the existing account code 28502 - Overtime Meal Allowance - may be used.
[e] When an employee leaves their official station two or more hours before their regular work shift, they will receive the breakfast allowance
[f] When an employee returns to their official station two or more hours after their regular work shift, they will receive the dinner allowance
Incidental Expenses are combined with meals into a single rate. The term "incidental expenses" includes, but is not limited to, expenses for laundry, cleaning and pressing of clothing, and fees and gratuities for services, such as for waiters and baggage handlers. The term does not include taxicab fares, airport shuttle bus fares, telephone calls, facsimiles, and lodging taxes.
Lodging expenses are normally reimbursed when authorized campus personnel determine that the traveler would not reasonably be expected to return to his or her residence between work shifts. Generally, lodging is reimbursed at per diem rates. Exceptions (e.g., conferences) may be reimbursed at actual and reasonable cost with appropriate documentation. Exceptions other than conferences should be rare. Campus policy applies regarding pre-approvals. Campus policy applies regarding exceptions for reimbursement of lodging at actual and reasonable for the Portland Metropolitan area, lodging receipts required.
When an exception is approved for reimbursement of actual lodging expenses, receipts are required and must show the following:
If the single room rate is not shown, a note on the receipt stating the single room rate and signed by the traveler or authorized campus personnel is acceptable.
Taxes on lodging are not included in the per diem rates. If actual lodging costs are reimbursed, the amount itemized on the travel claim for lodging should be the total expended for lodging including taxes.
Necessary business-related travel expenses are normally reimbursed. Personal expenses are not reimbursed. OUS establishes the definition of miscellaneous expenses. All miscellaneous expenses must be itemized.
Necessary miscellaneous business-related expenses are not reimbursed using a per diem; rather, if the traveler has incurred a miscellaneous business expense as outlined below, that expense is reimbursable at the actual cost.
In general, expenses are not reimbursed unless specifically identified as reimbursable. The following are some expenses not normally reimbursed:
Meals & Incidental Expenses per diem is determined using the federal rate in the IRS's High-Low Substantiation Method. All Oregon cities are currently classified as "low." For "low" cities, the per diem for M&IE is $45 per day. No receipts are required. When an exception is made for lodging at actual and reasonable cost above per diem, (e.g., conferences), the per diem for meals is $58. No receipts are required.
Commercial Lodging per diem is determined using the federal rate in the IRS's High-Low Substantiation Method. All Oregon cities are currently classified as "low." For "low" cities, the per diem for lodging, excluding tax, is $113(effective 01/01/09). No receipts are required.
Portland exception: Institutional policy applies regarding exception for lodging at actual and reasonable cost for the Portland Metropolitan area (lodging receipts required).
The intent of the non-commercial lodging per diem is to reimburse travelers using non-commercial facilities (e.g., travel trailer, motor home, or staying with friends or family members) and should result in an economic benefit for the university. Whether for short- or long-term travel, in or outside of Oregon, the daily per diem is $25. It is intended that the non-commercial lodging rate apply for any overnight stay away from home that does not take place in a commercial lodging establishment and which is provided for the employee.
The IRS normally revises high-low per diem substantiation rates on a federal fiscal year basis (October 1). When the IRS changes the rates on October 1, employers have an option to continue to use the current rates and begin using the new rates from January 1 through December 31. In these circumstances, the OUS practice is to implement the new rates effective January 1, unless expressly determined to implement at an earlier effective date.
Meals & Incidental Expenses per diem is determined using the federal rate in the IRS's High-Low Substantiation Method. Cities listed on the Out-of-State (Continental U.S.) High Cost Localities table (FASOM 11.04) are classified as "high" cities. All cities not listed on the table are classified as "low" cities. For "low" cities, the per diem for meals and incidental expenses is $45. For "high" cities, the per diem for meals and incidental expenses is $58. When an exception is made for lodging at actual and reasonable cost above per diem, (e.g., conferences), the per diem for meals is $58. No receipts are required.
For the day the traveler leaves on a trip, the per diem rate specified for where the traveler will spend the night is used. For the day the traveler returns from a trip, the per diem rate specified for the last location where the traveler stayed overnight is used.
Commercial Lodging per diem is determined using the federal rate in the IRS's High-Low Substantiation Method (see FASOM 11.04). For "low" cities, the per diem for lodging (excluding tax) is $113 (effective 01/01/09). For "high" cities, the per diem for lodging (excluding tax) is $198 (effective 01/01/09). No receipts are required.
The intent of the non-commercial lodging per diem is to reimburse travelers using non-commercial facilities (e.g., travel trailer, motor home, or staying with friends or family members) and should result in an economic benefit for the university. Whether for short- or long-term travel, in or outside of Oregon, the daily per diem is $25. It is intended that the non-commercial lodging rate apply for any overnight stay away from home that does not take place in a commercial lodging establishment and which is provided for the employee.
The IRS normally revises high-low per diem substantiation rates on a federal fiscal year basis (October 1). When the IRS changes the rates on October 1, employers have an option to continue to use the current rates and begin using the new rates from January 1 through December 31. In these circumstances, the OUS practice is to implement the new rates effective January 1, unless expressly determined to implement at an earlier effective date.
Foreign travel comprises travel in foreign countries. It does not include travel in Alaska, Hawaii, Puerto Rico, and U.S. Possessions. (See FASOM 11.02G for travel in these areas.) If any foreign travel is reimbursed at actual cost, show a credit card statement with conversion to U.S. dollars.
Meals & Incidental Expenses per diem is determined using the federal rate in the Foreign Per Diem Rates by Location, published by the Department of State (see FASOM 11.05 for links to site). No receipts are required.
Commercial Lodging per diem is determined using the federal rate in the Foreign Per Diem Rates by Location, published by the Department of State (see FASOM 11.05 for links to site). The per diem rate includes tax. No receipts are required.
The intent of the non-commercial lodging per diem is to reimburse travelers using non-commercial facilities (e.g., travel trailer, motor home, or staying with friends or family members) and should result in an economic benefit for the university. Whether for short- or long-term travel, in or outside of Oregon, the daily per diem is $25. It is intended that the non-commercial lodging rate apply for any overnight stay away from home that does not take place in a commercial lodging establishment and which is provided for the employee.
The Department of State updates these rates at the beginning of every month. OUS policy is to use the published rates for the period of travel.
Meals & Incidental Expenses per diem is determined using the federal rate in the Maximum Per Diem Rates Outside the Continental United States, published by the Per Diem Committee (see FASOM 11.06 for links to site). No receipts are required.
Commercial Lodging per diem is determined using the federal rate in the Maximum Per Diem Rates Outside the Continental United States, published by the Per Diem Committee (see FASOM 11.06 for links to site). Lodging tax is reimbursed as a miscellaneous expense. No receipts are required.
The intent of the non-commercial lodging per diem is to reimburse travelers using non-commercial facilities (e.g., travel trailer, motor home, or staying with friends or family members) and should result in an economic benefit for the university. Whether for short- or long-term travel, in or outside of Oregon, the daily per diem is $25. It is intended that the non-commercial lodging rate apply for any overnight stay away from home that does not take place in a commercial lodging establishment and which is provided for the employee.
The Per Diem Committee updates these rates once a year or as necessary. OUS policy is to use the published rates for the period of travel.
Note: This electronic document supersedes all previous versions and is subject to change.
Contact: cdwebmaster@ous.edu
Last Updated: 03/27/09
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