Meals and Incidentals

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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
Individuals(s) within a department or division with the authority to approve travel requests, 90-day exception requests, etc. Different requests may require different levels of authorization within a department or division. Employees are responsible for knowing their local approving authorities.
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 
Per diem rate established by the federal government for meal and incidental expense reimbursements. Rates vary from location to location and from month to month. Travelers are reimbursed the meal and incidental expense 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. Generally, 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 official university business or sanctioned purpose. All University travelers are required to comply with university policies and procedures.
University-sponsored travel
Travel that is any of the following:
  • 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:

Applies to faculty, staff, students, and non-employees traveling or arranging university-sponsored travel.

Policy:

Policy Summary

Travelers expected to incur costs for meals and incidentals for business travel will be reimbursed for meals and incidental expenses under a per diem allowance.

Notes:

  • 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.
  • 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 the use of funds for certain types of expenses. Contact the Research and Sponsored Programs 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 meals and incidental 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.

  2. Per Diem Allowance Rates. See Procedure 3017.2 – Determining Lodging Maximums to determine the per diem allowance for a specific location and date(s) of travel.
  3. 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 the 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 breakfast. This reduction applies to all days of travel, including the first/last day. The incidental portion of the per diem allowance is not affected by this reduction.

      Exception: Hotel breakfast included in the hotel/lodging reservation price or international airfare meals provided as part of the airline ticket price for longer flights will not require a deduction from the meal and incidental expense per diem allowance.

  4. Day Trip Meals. Travel that 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.
  5. 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 expenses associated with filing expense reimbursement claims

    The incidental rate is reimbursable regardless if any meals are provided. Incidental items are only reimbursable through a meal and incidental expenses reimbursement; they are not directly reimbursable.

    Note: Individual phone calls (business or personal) are part of the incidental per diem allowance; however, international calling/data plans are payable/reimbursable for foreign travel with business justification. 

  6. Documentation Requirements. Receipts are not required for 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, Web Pages, or Other Resources:
External References:

Policy Administration

Approval Authority:
Assistant Vice Chancellor of Business Services and Controller
Policy Manager:
Travel Manager
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, 06-28-2023, 04-05-2024

Reviewed Dates:

07/01/2020

Retrieved:
01-12-2025 19:43:53