10-7: Meals and incidental expenses

Effective: January 15, 2024
Revised: September 3, 2024
Approved by: Van Christensen
References: Utah Code 63A-3-107, Administrative Code R25-7

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Purpose

This policy outlines the conditions for reimbursement for meals and incidental expenses for overnight and day trips. The policy states that travelers must not use a p-card to purchase meals while traveling except for business meals and meals purchased for non-employees.

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Definitions

Business meal – Meals with clients, vendors, employees, or colleagues that are for a business purpose and paid for by the traveler.

Per diem – The generic term for the federal travel reimbursement rates, sometimes called GSA rates. Reimbursement rates for travel are determined by location and are established by the U.S. General Services Administration, Department of Defense, and the Department of State. Rates can be found on the U.S. General Services Administration website. 

P-card – A state-issued purchasing card used for approved business purchases.

Reimbursement – Money paid to compensate travelers for money spent while traveling on official business.

Reimbursement request – The general term for requesting payment for travel expenses. In Concur, the state’s travel software, travelers add their expenses to a report. Travelers who can’t use Concur use form FI 51: Travel reimbursement request.

Traveler – Any person traveling on official state business for an agency or political subdivision. This definition includes employees, non-employees, board members, elected officials, vendors, volunteers, grant recipients, and award beneficiaries.

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Policy

A – Reimbursement for overnight trips

1 – Travelers are reimbursed per diem for meals and incidental expenses. Visit the General Services Administration website to find the per diem rate for your destination.

1a – The meals and incidentals per diem rate includes breakfast, lunch, dinner, tips and taxes, and incidental expenses.

1b – The following are considered incidental expenses and are included in the incidental expenses per diem rate:

• expenses for laundry services; and 
• fees and tips given to porters, baggage carriers, and hotel staff.

2 – On the first and last day of travel, travelers are reimbursed 75% of the per diem.

3 – Travelers aren’t reimbursed for meals provided at conferences, conventions, trainings, or meetings. Travelers must deduct these meals from their reimbursement request. For example, if a conference provides lunch or if a colleague pays for a traveler’s lunch, the traveler must subtract the lunch per diem for that day from their reimbursement request. 

3a – A complimentary meal provided by a hotel or airline doesn’t need to be subtracted from the meal total. For example, if a hotel provides a continental breakfast, the traveler may be reimbursed the breakfast per diem for that day. 

3b – If a traveler can’t eat a provided meal because of a dietary restriction and buys another meal, the traveler may be reimbursed the per diem for that meal. The traveler must note “dietary restriction” in their reimbursement request.

B – Reimbursement for day trips

1 – Travelers are reimbursed 75% of per diem for meals and incidental expenses for day trips that are longer than 12 hours. 

1a – The reimbursement is reported as taxable income to the GovOps Division of Finance payroll team.

C – Paying for your own meals

1 – A traveler may not use their p-card to pay for meals while traveling on state business.

D – Paying for a meal for a non-employee

1 – A traveler may use their own p-card or a personal credit card to pay for a meal for a non-employee. For example, a traveler escorting a child to a guardian may use their p-card to buy a meal for the child. 

2 – If the traveler uses a personal credit card, they are reimbursed the actual cost of the meal up to per diem. 

E – Paying for a business meal

1 – A traveler may use their own p-card or a personal credit card to pay for a business meal. 

2 – Business meals are considered a group gathering and must be approved and documented correctly. The required documents must be attached to the traveler’s reimbursement request. See the group gathering policy.

3 – If the traveler used a personal credit card, they’re reimbursed the actual cost up to per diem, unless they received an exception. If an exception is approved, the traveler is reimbursed the actual cost up to the approved amount.