TRV 540 Meals and Incidental Expenses - University Policy Library

Financial Administration and Technical Support Request

This page is part of the Financial Management Policy Manual

Financial Management

TRV 540 – Meal and Incidental Expense Reimbursement

Responsible Executive: Senior Vice President of University Finance
and Business Services
Responsible Office: Comptroller
Origination Date: July 1, 2022
Last Revised: September 25, 2026

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Definitions

Claimed Meal: A meal consumed and paid for by the traveler while in Travel Status.

Full-Day Rate: The applicable M&IE reimbursement amount established by SAAM 5095 for the traveler’s destination and travel date.

Meal and Incidental Expenses (M&IE): Reimbursable travel expenses for meals, tips, and incidental items incurred while in Travel Status.

Provided Meal: A meal made available at no charge to the traveler, whether or not the traveler chooses to eat it.

Travel Status: The period during which a traveler is authorized to travel for University business and is eligible for reimbursement under this policy.

Policy

A. Applicability

This policy applies to all University and community members, including faculty, staff, students, agents, and Volunteers who travel for the purpose of conducting University business.

For the purposes of travel policy, all references to “event” should be taken to include the following list: meeting, colloquium, convention, symposium, seminar, assembly, gathering, convocation, course, class, workshop, lecture, forum, event, training, summit, research travel or similar activity held by any association or organization involving discussion, research, or the exchange or dissemination of information.

B. General Requirements and Prohibitions

To be eligible for M&IE a traveler must be more than fifty (50) miles from both their residence and primary duty post and be in Travel Status for six (6) or more consecutive hours.
M&IE are to be paid out-of-pocket and reimbursed to the traveler, not paid on a NAU PCard. University employees and students are not required to provide receipts for meal reimbursement; however, non-employees and non-students are required by state policy to provide itemized meal receipts for reimbursement.
- a. M&IE reimbursement rates are not per diem allowances.
- b. If the traveler does not purchase a meal, the meal is imbedded in some other cost, or the meal is provided at no charge, whether or not the traveler accepts or consumes the Provided Meal, the traveler is not entitled to reimbursement for that meal.
- c. Except as outlined in B.6.a. & b., a traveler’s allowable daily reimbursement amount will be reduced by the dollar value of any Provided Meal, as posted in SAAM or DoD allowable rates (reference B.3 & 4 of this policy). This applies to both overnight and day trip travel.
- d. Some meals while in Travel Status may qualify as Business Meals/Food and can be paid for on an NAU PCard, reference CMP Policy 420-04 for guidelines.
Reimbursement for meals to destinations within the continental U.S. may not exceed the maximum reimbursement rate listed by destination in the State of Arizona Account Manual (SAAM) 5095.
- a. The exact reimbursement rate is determined by the state, county, and city the traveler will spend the night, not necessarily where the meal was purchased or will be consumed. Exception is the day of return; meal rate is the location the traveler last stayed overnight.
- b. If a traveler’s exact state and county is not listed, then the default rate applies.
Reimbursement for meals to destinations outside the continental U.S., including Alaska and Hawaii, may not exceed the U.S. Department of Defense (DoD) international rates.
- a. The exact reimbursement rate is determined by the country and city the traveler will spend the night, not necessarily where the meal was purchased or will be consumed. Exception is the day of return; meal rate is the location the traveler last stayed overnight.
- b. If a traveler’s exact city is not listed, then the default rate for that country applies.
- c. To determine the reimbursement limitations on M&IE in Alaska, Hawaii, and out-of-country locations, add the DoD Local Meal Rate (not the Proportional Meal Rate) to the Local Incidental Rate and subtract ten dollars ($10).
Travelers may receive M&IE reimbursement only for meals consumed while in travel status. The M&IE rate covers the meal cost, tax, and tip. Alcohol is not reimbursable.
- Incidentals may include laundry, housekeeping or room-service tips, meal-delivery charges, and transportation to and from meals.
- Allowable tips, based on the pre-tax amount, are limited to:
  - Sit down restaurant – 20%
  - Buffet, fast food, or carryout – 0%
  - Transportation: taxi, ride-share, shuttle – 15%
- Amounts above these limits are not reimbursable. Travelers must repay the University for any excess tip charged to a University PCard.
Meals involving an overnight stay are considered a qualified reimbursement and are not taxable to the traveler; they are calculated as follows:
- a. For days of departure, involving an overnight stay, the M&IE reimbursement is 50% of the Full-Day Rate for the overnight destination. Provided Meals will not reduce this amount.
- b. For days of return, the M&IE reimbursement is 50% of the Full-Day Rate for the location in which the traveler stayed the previous night. Provided Meals will not reduce this amount.
- c. Days in between: Allowance is 100% of the Full-Day Rate, less any Provided Meals.
- d. Single-Night Travel: A traveler may not be reimbursed for more than the Full-Day Rate in a single calendar day or twenty-four (24) consecutive hours. Example: Traveler departs at 5:00PM one day and returns the next at 4:00PM, receives (1) Full-Day Rate, less any Provided Meals.
Meals that are reimbursed to a traveler when travel does not involve an overnight stay are taxable and reported on the traveler’s W-2. (Rates are according to SAAM and maybe subject to change)
- a. Single Day Meal: In Travel Status minimum of (6) consecutive hours but less than (12) hours – $17.00
- b. Extended Day Meal: In Travel Status minimum of (12) consecutive hours but not overnight – $32.00
- c. Reimbursement limits apply regardless of the destination and day/time meals are purchased or consumed and less any Provided Meals.
Allocated Mealtimes for Claimed or Provided Meals:
- a. Breakfast: between 12:01AM and 10:00AM
- b. Lunch: between 10:01AM and 2:00PM
- c. Dinner: between 2:01PM and 12:00 Midnight
Event Meals that Exceed Maximum M&IE Reimbursement Rate: Reimbursements for meals during an event in excess of the maximum individual M&IE reimbursement rate may be allowed when:
- - a. The charge for the meal is not included in the event fees – AND –
  - b. The meal features a speaker, formal panel discussion, or other activity integral to the purpose of the event. Supporting documentation is required to substantiate the business meal and must be included with the Expense Claim.
- Event Meals can be considered Business Meals/Food, reference CMP Policy 420-04 for guidelines.
Special Dietary Needs:
1. a. Any medical condition requiring accommodation, including special dietary needs, must be reviewed and approved by Disability Resources. Submit a request for approval using the following link: https://in.nau.edu/disability-resources/faculty-staff-eligibility-process/.
2. b. Requests for accommodation based on sincerely held religious beliefs and practices, including special dietary needs, must be reviewed and approved by the Office of Civil Rights Compliance. Submit a request for approval using the following link: https://in.nau.edu/office-civil-rights-compliance/religious-accommodation-adjustment/.
3. c. It is the traveler’s responsibility to request in writing, in a timely manner, any needed accommodation from an airline, lodging establishment, event coordinator, etc. to meet a traveler’s specific dietary needs. If the traveler’s request for accommodation is denied by the vendor or event organizer, the traveler must submit a statement to their supervisor to claim reimbursement for the Provided Meal and attach it to the ESC ticket.
4. d. Submit a blanket PCR with approval from Disability Resources or Office of Civil Rights Compliance.
5. e. All approvals must be submitted and approved before the trip.
Business Travel with Personal Time: A traveler is eligible for M&IE reimbursement for travel time to and from the primary business destination city, in addition to regular M&IE eligibility. All other reimbursement policies apply, including travel durations and business destination meal rates.