The University of ArizonaThe University of Arizona
Financial Policies & ProceduresFinancial Policies & Procedures
 

14.13 Meals and Per Diem

Purpose:To provide guidelines and procedures for travel for The University of Arizona employees, students and affiliates.
Policy Owner:FSO Operations - Travel

State of AZ Meals/Lodging Per Diem Allowances|
US Department of State Foreign Meals/Lodging Per Diem Allowances 
Exceptions | Meals Provided | Long term travel status|
Sponsored Project Grant and Contract accounts


Per diem allowance

  1. Meal per diem allowances are determined by the traveler's destination (see the State of Arizona Meals/Lodging Per Diem Allowances and the United States Department of State Foreign Meals/Lodging Per Diem Allowances.
  2. Reimbursement will not be allowed for per diem or other subsistence expenses incurred on the premises of a traveler's own residence or other non-commercial establishment. 
  3. A traveler shall be allowed reimbursement for actual cost of meals in accordance with these rules but not to exceed the per diem allowance rates. When a traveler is entitled to a full day's allowance, the amount expended for any particular meal is left to the discretion of the individual, but the total for all meals in one day shall not exceed the maximum per diem allowance. The amount claimed for meals in any one day may be shown on the Travel Expense Report in a lump sum.  
  4. Partial day per diem meal allowances require an overnight stay: Allowances for individual meals for travel that is less than a full 24 hour day will be based on the following:
    1. Breakfast: Travelers are eligible for the breakfast per diem if in overnight travel status on or before 6:00 a.m.
    2. Lunch: Travelers are eligible for the lunch per diem when in overnight travel status for at least six hours and travel commences at or before 11:00 a.m. and ends at or after 2:00 p.m. 
    3. Dinner: Travelers are eligible for the dinner per diem if they are in overnight travel status after 8:00 p.m. and are extending the normal work day by three hours, or they leave for overnight travel at or before 6:00 p.m.
  5. Per Diem Allowance: The following  rates are available depending on the city and county to which the employee will travel. To determine which rate applies, refer to the State of Arizona Meals/Lodging Per Diem Allowances.

    Current  rates - Effective October 1, 2015:
     Rate 1Rate 2Rate 3Rate 4Rate 5Rate 6
    Breakfast$ 9.00$ 9.00$ 10.00$ 11.00$ 12.00$ 13.00
    Lunch11.0011.0013.0014.0015.0016.00
    Dinner21.0024.0026.0029.0032.0035.00
    Total$ 41.00$ 44.00$ 49.00$ 54.00$ 59.00$ 64.00

    Former rates - Effective June 19 - September 30, 2015:
     Rate 1Rate 2Rate 3Rate 4Rate 5Rate 6
    Breakfast$ 8.00$ 9.00$ 10.00$ 11.00$ 12.00$ 13.00
    Lunch9.0011.0012.0013.0014.0016.00
    Dinner19.0021.0024.0027.0030.0032.00
    Total$ 36.00$ 41.00$ 46.00$ 51.00$ 56.00$ 61.00

    Former rates for travel through June 18, 2015:
     Rate 1Rate 2Rate 3Rate 4Rate 5Rate 6
    Breakfast$ 7.00$ 8.00$ 9.00$ 10.00$ 11.00$ 12.00
    Lunch10.0011.0013.0014.0016.0017.00
    Dinner17.0020.0022.0025.0027.0030.00
    Total$ 34.00$ 39.00$ 44.00$ 49.00$ 54.00$ 59.00

    Instate meal reimbursement and meal reimbursement for cities and counties not listed in the State of Arizona Meals/Lodging Per Diem Allowances are limited to $41.00 per day regardless of location. United States Department of State Foreign Meals/Lodging Per Diem Allowances are available on the State Department website.

Exceptions

  1. Meals Provided: Whenever meals are provided at no additional cost to the traveler (including meals on planes, at State institutions and meals included in conference registration fees), the traveler shall not be entitled to any meal allowance for those particular meals. If circumstances, such as unique dietary needs, make it necessary to forego the provided meal, then the traveler may claim up to the maximum meal allowance. In this case, an itemized receipt and a written explanation approved by the department is necessary. A traveler who is required to buy a meal, in excess of the particular meal allowance at a conference or meeting, may be reimbursed actual expenses provided a receipt (or brochure) and approved explanation are submitted.  
  2. Long Term Travel Per diem:  When individuals are temporarily assigned to one duty locale, which is in excess of 35 miles from his/her residence and regular duty post for periods greater than 30 days, but less than 365 days, this is considered long term travel status and the regular per diem rates do not apply.  Long term travel status applies to sabbatical leave but is not necessarily restricted to it. (UHAP Section 8.03.02).  If the employee will be away from their duty post for more than 365 days this is not considered travel status  and beginning at the time the traveler knows the duration will be greater than 365 days it becomes a relocation.  Related expenses will be treated as moving and only expenses that qualify as moving expenses will be allowed.  (See Policy 9.14 for policy on relocation expenses)

    Any long term travel status must be authorized by the department head with a letter of explanation detailing the lodging arrangements, requested meal per diem and other pertinent information. The following guidelines apply.
    1. Instate: No more than $20 may be reimbursed for per diem and no more than $39 may be reimbursed for lodging and per diem for each day long term subsistence is claimed. Lodging includes all related costs such as electricity, gas, water and telephone. Original itemized receipts are required for all of these charges regardless of who pays the cost. The itemized portion of the telephone bill must accompany the reimbursement claim.
    2. Out of state/Foreign: Maximum reimbursable amounts will be determined in advance by the department, on a case by case basis,  for out of state long term subsistence. Lodging includes all related costs such as electricity, gas, water and telephone. Original itemized receipts are required for all of these charges regardless of who pays the cost. The itemized portion of the telephone bill must accompany the reimbursement claim.
    3. If the traveler returns to his/her residence or regular duty post during the 30 day period, per diem will be reimbursed according to the individual meal allowances, if eligible. Mileage is not reimbursable if the traveler returns to his or her residence during long term subsistence travel. 
    4. Travelers are allowed regular lodging and per diem allowances for a period not to exceed 7 days while arranging for long term assignment accommodations. 
    5. Reimbursement associated with long term travel status in excess of one year is taxable income to the employee and will be reported on the employee's W-2 form.
  3. Sponsored Project Grant and Contract accounts: If the grant or contract provides specific per diem rates for foreign or domestic travel, these rates will be honored but must be supported by a copy of the relevant page of the grant or contract.