Meals and Incidentals Policy

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Policy Number:
UW-3018
Old Policy Number:
313
Responsible Office:
Accounting Services, Division of Business Services

University Policy

Rationale/​Purpose:

The University has a managed travel program. Travel policy is established to ensure prudent use of University resources while ensuring the safety of travelers and minimizing the administrative burden on travelers and support staff.

Definitions:

Approving Authority: individual(s) within a department or division with the authority to approve travel requests, non-employee setups, 90-day exception requests, etc. Different requests may require different levels of authorization within a department or division. Employees are responsible for knowing who their local Approving Authorities are.

Managed Travel Program: established policies, procedures, and best practices – universally applied to all travelers – designed to protect travelers, reduce costs, and allow for effective reporting while minimizing administrative burdens on travelers, travel arrangers, and travel approvers.

Meal and Incidental Expenses (M&IE): per diem rate established by the federal government for meal and incidental reimbursements. Rates vary from location-to-location and month-to-month. Travelers are reimbursed the M&IE per diem amount, less any required deductions, not actual meal expenses.

Non-Employee: an individual traveling on behalf of the University who does not have a current employee appointment. Non-employees include contractors, volunteers, former employees and students, among others. Travel policies apply to non-employees the same as employees.

Traveler: an individual (employee, student, or non-employee) who has been authorized to travel on behalf of the University on office University business or sanctioned purpose. All University travelers are required to comply with University policies and procedures.

University-sponsored travel: travel which is either:

  • paid for in full or in part by the University
  • paid directly or indirectly by the University
  • organized by the University with participants or sponsors paying
  • organized by others outside the University and paid for by the University
  • sponsored by the University in the form of name, organization, communication, management, staffing, transportation, or space provision
Scope:

Faculty, staff, students, and non-employees traveling on or arranging University-sponsored travel.

Policy:

POLICY SUMMARY

Travelers expected to incur costs for meals and incidentals for business travel will be reimbursed meal and incidental expenses (M&IE) under a per diem allowance.

Note: NCAA funded travel has specific requirements, some of which may be less restrictive than University policies or rates. NCAA funded travel will be governed by NCAA policy.

Note: Sponsored projects (e.g. fund 144 or 133) are subject to the terms and conditions of the specific award, as well as applicable program guidelines, which may restrict use of funds for certain types of expenses. Please contact the RSP accountant for your award with any questions.

POLICY DETAIL

  1. Payment Methods. Meals and incidental expenses must be paid initially by the traveler, then reimbursed by the University after the trip. The University will not reimburse for M&IE expenses in advance of a trip. The University will not pay for meals and incidental expenses directly (e.g. purchasing card) when the expenses are eligible for reimbursement as part of a traveler’s per diem allowance. The University will not reimburse an individual for meals and incidental expenses incurred on behalf of another.

Note: It is not recommended that the My Corporate Card be used for meals and incidental expenses, as the University reimburses a per diem allowance, not actual expenses.

  1. Per Diem Allowance Rates. See Procedure 312.2 – Determining Lodging Maximums to determine the per diem allowance for a specific location and date(s) of travel.
  2. Per Diem Deductions. Meal and Incidental expense reimbursements must be reduced for the following:
    1. First/Last day of travel – reimbursement must be reduced to 75% of per diem rate on the first and last day of travel.
    2. Provided meals – reimbursement must be reduced for any meals provided to the traveler within the scope of their business travel (e.g. lunch included in a conference registration fee, business dinner with colleagues for which the traveler didn’t pay). Reductions are 50% for dinner, 30% for lunch, and 20% for dinner. This reduction applies to all days of travel, including the first/last day. The incidental portion of M&IE is not affected by this reduction.

Note: Continental breakfast (provided by a lodging facility or conference) or meals provided as part of an airline ticket do not require a deduction from a traveler’s per diem allowance.

  1. Day Trip Meals. Travel which does not include a scheduled overnight stay is limited to a tax-reportable day trip meal allowance of $15 per day. Day trip meal reimbursement should only be claimed when the traveler is expected to incur meal costs. Departmental/divisional approving authorities are responsible for determining the appropriateness of day trip meal reimbursements.
  2. Incidentals. A per diem allowance includes an amount to be used by travelers for their incidental expenses, including:
    • Tips for restaurant staff, porters, baggage handlers, hotel housekeeping or other service staff, valets, train or ship services staff, etc.
    • Transportation between places of lodging or business to obtain meals.
    • Phone calls (business or personal)
    • Internet fees (personal)
    • Laundry, dry cleaning or pressing of clothing
    • Bottled water
    • Mailing and other expense associated with filing expense reimbursement claims

The incidental rate is reimbursable regardless if any meals are provided. Incidental items are only reimbursable through an M&IE reimbursement; they are not directly reimbursable.

  1. Documentation Requirements. Receipts are not required for M&IE per diem allowance reimbursement.

CONSEQUENCES FOR NONCOMPLIANCE

Failure to comply with UW-Madison Travel Policy or Procedures may result in disciplinary steps, up to and including dismissal.

RESPONSIBILITIES

Traveler/Travel Arranger

  • Obtain prior travel approval from departmental/divisional authorities, if necessary.
  • Understand and comply with University travel procurement and payment policies.
  • Claim only allowable meals for reimbursement; reduce reimbursement request by any provided meals
Related UW-Madison Policies:
Related UW-Madison Documents:
External References:

SUPPORTING TOOLS

UW TravelWIse (including travel agency information)

Lodging & Per Diem Calculator

Policy Administration

Approval Authority:
Assistant Vice Chancellor for Business Services
Policy Manager:
Travel and Expense Auditor
Contact:
Travelers and departmental staff should contact their respective Divisional Business Office for policy questions. -- Divisional Business Officers may contact, uwtravel@bussvc.wisc.edu
Effective Date:
10-01-2015
Revised Dates:

07/01/2020

Reviewed Dates:
07/01/2020
Retrieved:
04-13-2021 11:52:49