14.13 Meal Travel Allowance

Policy Information

Purpose and Summary

To provide policy and procedures on meal expenses and reimbursements. 

Source

State of Arizona Travel Policy
Internal Revenue Service
State of Arizona Meals/Lodging Reimbursement Rates
Alaska, Hawaii, and US Territories Per Diem rates
US Department of State Office of Allowances (International) Meals/Lodging Per Diem rates 

Scope

This policy applies to all University locations and units, including all University extensions, satellite locations, and off-site campus units, both domestic and international. 

Definitions

1. Accountable Plan: A method used to reimburse University employees for business-related expenses that satisfy CFR and IRC requirements. See 14.12 Accountable Plan.
2. Designated Campus Colleagues (DCCs): Individuals classified as affiliates, associates, volunteers, or interns, as defined by Human Resources.
3. Duty Post: The employee’s primary designated work location, as identified in University records, that serves as the employee’s official work location for purposes of travel status and reimbursement eligibility regardless of whether the employee is working remotely, on-site, or temporarily at another University location.  
4. Meal Travel Allowance: A state‑designated per diem amount available to University of Arizona Travelers for meals and incidental expenses incurred during authorized business travel. These standardized rates streamline administrative processes by removing the requirement to submit individual meal receipts.  
5. OneCard: A credit card with a higher risk profile that is subject to additional administrative review processes and oversight. This card may be used for non‑employee travel, cardholder travel, and certain non‑travel purchases, subject to card limits, expense types, and applicable policy.
6. Primary Destination: Travel may include multiple destinations; however, the applicable meal reimbursement rate is determined by the lodging location where the traveler spends the night at the end of each travel day. When returning home, the meal reimbursement rate for the final day of travel is based on the location where the traveler stayed the previous night.
7. Travel Cash Advance: A cash advance issued to a Traveler seven days in advance of the trip to ease the burden of out-of-pocket expenses while conducting University business. The amount is determined based on a budget assessment of the trip. See 14.11 Travel Payment & Funding for additional details and alternative payment methods.  
8. Travel Expense Report: A document that reconciles business travel costs in the Travel & Expense System. It consolidates out-of-pocket purchases, University Card transactions, and travel allowances (such as per diems) so that employees can be reimbursed and the University can track spending. See Travel & Expense Training Page.
9. Travel Request: A request completed in the Travel & Expense system utilized to document and budget University travel. The Travel Request serves as the official University record of the business trip regardless of funding source.
10. TravelCard: A credit card designed to support travelers and minimize out-of-pocket expenses.  It is primarily used while in travel status for allowable, travel-related expenses. The card may be used for certain non-travel expenses, subject to card limits, expense types, and applicable policy.
11. Traveler: Individual traveling on University of Arizona business to include employees, students, and Designated Campus Colleagues.
12. University Card: A University issued payment card designed to support official business expenses related to procurement, travel, and operational needs. As part of Travel & Expense, University Cards provide employees and departments with secure, policy-compliant purchasing solutions that streamline expense management, improve reconciliation within the Travel & Expense system, and reduce out-of-pocket costs. The three available card options — ProCard, TravelCard, OneCard — are tailored to support specific types of University business activities while maintaining appropriate financial controls and oversight 

Policy

General

1. University business travel status is determined when a Traveler is required to be more than thirty-five (35) miles from the Traveler’s residence and/or primary Duty Post.
2. A University Card (TravelCard or OneCard) may be used to pay for meals while an individual is in official travel status. However, the amount charged for meals must not exceed the established daily Meal Travel Allowance rate for the applicable travel location. Travelers are responsible for ensuring that University Card meal charges remain within the allowable daily limit.
3. The Meal Travel Allowance rate is determined by the traveler’s primary destination. Rates are established by the State of Arizona Accounting Manual for travel within the continental United States found  
4. Meal Travel Allowance rates for travel outside the continental United States are established by the US Department of State Office of Allowances.
5. Meal Travel Allowance rates for travel to Alaska, Hawaii, and the US Territories are established by the Defense Travel Management Office by adding the Local Meals rate to the Local Incidental rate.
6. When a meal is provided to the traveler at no cost, such as through a conference, event, host, or airline, the meals portion of the Meal Travel Allowance rate must be reduced by the corresponding meal percentage for that day. Travelers may not claim reimbursement for any meal furnished by another party.  
7. When a traveler is reimbursed for actual costs of meals at the department’s discretion, reimbursement cannot exceed the Meal Travel Allowance rate. Original itemized receipts are required to support all reimbursed meals.
8. When a domestic travel destination does not appear in the State of Arizona Accounting Manual, use the default rate listed at the beginning of the table.  
9. Travelers requesting reimbursement for meals exceeding 90-days from the end of the travel event will be reimbursed as a non-qualified reimbursement and receive notification of taxable income under the University of Arizona 14.12 Accountable Plan.

Meals Involving an Overnight Stay

10. On the day of departure and the day of return, the Traveler is entitled to seventy-five percent (75%) of the full-day Meal Travel Allowance rate for the applicable destination.  This proration applies regardless of the time of day the Traveler departs or returns.
11. Travel days involving an overnight stay that are not the day of departure or the day of return are reimbursed at the full-day meals and incidentals rate for the applicable date and location.
12. Reimbursement for meals incurred during travel involving an overnight stay is considered a qualified reimbursement and not taxable to the Traveler, unless they do not meet the IRS Accountable Plan requirements, including reimbursement requests submitted more than 90-days from the end of travel status.
13. Meal reimbursement may not exceed the applicable full-day Meal Travel Allowance rate for any single calendar day or twenty-four (24) consecutive-hour period.

Travel Not Involving an Overnight Stay

14. Traveler qualifies for a single day meal reimbursement limit of $17, if their travel exceeds six (6) hours or more but fewer than twelve (12) consecutive hours.
15. Traveler qualifies for an extended day meal reimbursement limit of $32, if in travel status twelve (12) or more consecutive hours.
16. Single and extended day meal reimbursement limits apply regardless of destination and time of day the meals are purchased/consumed.
17. Meals reimbursed to a traveler without an overnight stay are taxable income to the traveler and will be reported on the employee’s W-2.
18. For Sponsored Project grant and contract accounts, if the award requires actual costs for meals, the itemized receipt must be included and cannot exceed the Meal Travel Allowance rate.     

Procedures

1. A Travel Expense Report (TER) should be completed to claim meal reimbursement. The TER should include a breakdown of daily expenses. Full-day Meal Travel Allowance may be shown in the report as a daily lump-sum amount. Meals provided by a sponsor/host should be identified on the TER and removed from the meal reimbursement requested, as no cost was incurred by the Traveler.
2. Meal Travel Allowances for employees are automatically calculated based on the approved rate in the Travel & Expense System.  
3. When using a University Card (TravelCard or OneCard) to pay for meals while in travel status, the Traveler must exclude those meal expenses from the Meal Travel Allowance in the Travel Expense Report and provide itemized receipts for all such charges.
4. Full day, single day, and extended day meal reimbursements are to be reduced when a meal is provided by the host or sponsor, including business meetings/entertainment meals, based on the meal provided, as follows:
   1. Meals provided between 12:01 a.m. and 10:00 a.m. are deemed as breakfast and the amount allowed for the destination should be deducted.
   2. Meals provided between 10:01 a.m. and 2:00 pm are deemed as lunch and the amount allowed for the destination should be deducted.
   3. Meals provided between 2:01 p.m. and 12:00 midnight are deemed as dinner, and the amount allowed for the destination should be deducted.
5. Actual cost meal receipts should be reviewed for tips exceeding twenty (20%) percent of the total amount.. Tips exceeding 20% need to be recalculated and the reimbursement reduced accordingly.
   1. When a receipt contains alcohol, tip, and tax, it should be recalculated using the Receipt Calculator to determine the reimbursable amount. The adjustment should be clearly documented.
6. International Meal Travel Allowances are determined using the US Department of State Meals and Incidentals rates for the country in which the traveler will be lodging and conducting University business. When the travel event includes multiple destinations, the reimbursement will include each location’s applicable Meal Travel Allowance rate based on the lodging location for each night of travel.
7. Non‑student employees and Designated Campus Colleagues (DCCs) seeking reimbursement for meals and other travel‑related expenses must create a Disbursement Voucher (DV) in UAccess Financials. The completed Travel Expense Report (TER), along with all required supporting documentation (excluding any security‑sensitive information), must be attached in the Notes/Attachment tab of the DV to substantiate the travel expenditures.
8. Taxable reimbursements for meals without an overnight stay will be processed by the Travel, Expense and Card Services Team, and the employee will receive an email via the Travel and Expense System.  

Frequently Asked Questions

1. When the State of Arizona updates reimbursement rates, how should they be applied to current ongoing travel activities? 
   The Meal Travel Allowances apply based on the dates of the travel event and should be applied accordingly. Travel occurring prior to the new effective date will utilize the old reimbursement rates. Travel occurring after the new effective date will utilize the new reimbursement rates. For travel spanning both periods, the applicable rate in effect on each date of travel must be used.
    

2. How does the Travel & Expense System calculate the Travel allowance breakdown per day?
   Meal Travel Allowance for employees will be separated into meal and incidental rates and auto-calculated in the Travel & Expense System, splitting $5 per day for incidentals on non-travel days.

   Example: Phoenix $76 per day - $5 incidentals = $71 meals.

   Meal breakout:

   • Breakfast 20% ($14.20)
   • Lunch 25% ($17.75)
   • Dinner 55% ($39.05)
      
3. Should the business office provide the Traveler with the breakdown of breakfast, lunch and dinner to provide guidance on what they may expense for the day per meal? 
   Yes, when a Traveler is entitled to a full day reimbursement, the amount spent on any individual meal is at the Traveler’s discretion. However, the total for all meals in a single day shall not exceed the maximum reimbursement limit. Providing Travelers with breakfast, lunch, and dinner percentages is considered a best practice, as it helps ensure they understand the applicable reimbursement amounts for their travel location.
    
4. Is a snack/peanuts provided on an airplane considered a meal? 
   No, a light snack consisting of peanuts, cookies, candies, coffee, tea, soft drinks, ice cream, or similar refreshments provided by a host does not constitute a meal.
    
5. Is a continental breakfast served at a conference or by the lodging establishment considered a meal? 
   Yes, a continental breakfast served at no cost to the traveler is considered a provided meal, regardless of whether it includes protein. No reimbursement for breakfast will be allowed.
    
6. Am I required to submit meal receipts when claiming a Meal Travel Allowance? 
   No, receipts are not required when claiming a Meal Travel Allowance. However, an original itemized receipt is required for a business meeting expense in which the employee paid on behalf of other individuals. For a business meeting with a University business purpose, the actual cost of the business meal is reimbursed, and Meal Travel Allowance rates do not apply.
    
7. If I am unable to locate a specific rate for a domestic city destination, what rate should I use? 
   When neither the specific city nor county is listed, use the default rate indicated at the beginning of the reimbursement rate table. 
    
8. When on travel status and the host is providing meals that do not meet my dietary requirements, what should I do?  
   The Traveler should make any necessary arrangements to accommodate dietary requirements to ensure a healthy travel day. If the host or conference provides a meal that does not meet the Traveler’s dietary requirements, the Traveler may receive the full meal reimbursement rate for that meal. When submitting reimbursement, provide a business justification on the Travel Expense Report, Disbursement Voucher, or supporting documentation, to indicate dietary requirements were not met by the host. 
    
9. What should I do if the receipt contains expenses to be paid by another entity? 
   The receipt should be recalculated to identify the University’s portion and the portion attributed to the other entity. The allocation must be clearly documented, and reimbursement may be requested only for the University's share of the expenses.
    
10. What should I do when a meal reimbursement contains a business meeting expense? 
    When conducting business meetings while on travel status, please refer to 9.13 Business Meals. In addition, the meal reimbursement for the day of the business meeting should reduce the full-day, single-day, or extended-day reimbursement rate and be documented on the Travel Expense Report.
     
11. May a Traveler utilizing non-commercial lodging for University business receive meal reimbursement(s)? 
    Yes, a Traveler may receive meal reimbursements. Full-day meal reimbursements should be reduced when a meal is provided by another entity, including a conference sponsor, airline, hotel breakfast, friend, family member, or any other host.
     
12. How do I calculate international travel day meal reimbursement when the travel takes two days? 
    To calculate meal reimbursement for international travel, the first departure day is calculated at 75% of the destination rate and the following arrival day is calculated at 100%. On the return trip, the departure day is calculated at 100% of the destination rate and the following arrival day is calculated at 75%. Meals provided in transit or upon arrival should be deducted from the meal reimbursement rate at the full value of the meal.  
     
13. Can I be reimbursed for food delivery service fees or for transportation costs to obtain meals?
    No, separate reimbursement is not provided. The additional cost of using a food delivery service or transportation to obtain meals is considered an incidental expense and is already included in the incidentals portion of the Meal Travel Allowance. 

Related Information

9.13 Business Meals
14.11 Travel Payment & Funding
14.12 Accountable Plan
Travel Training - EDGE Learning
State of Arizona Accounting Manual, Topic 50, Section 95
Reimbursement Rates - Alaska, Hawaii and US Territories
Reimbursement Rates - International Travel
University of Arizona Sabbatical Leave Policy
IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses
Travel & Expense Frequently Asked Questions  
Receipt Calculator 

* Please note that sections titled Frequently Asked Questions and Related Information are provided solely for the convenience of users and are not part of the official University policy.