Board of Regents, State of Iowa
"Each institution must develop clearly delineated travel policies for meals and incidentals. Such policies may be based on an actual and reasonable costs for reimbursement, or on full or partial per diem rates, or on some combination of these. The maximum daily meal and incidental rates may not exceed the U.S. published per diem rates."
Per Diem Rates
Domestic Travel: Iowa State University uses the GSA rate to determine daily meal per diems for the continental United States, including Iowa (as of Oct. 1, 2023). Per diem rates are determined by county within the United States and travelers should use the county of destination to determine the per diem rate. Department of Defense rates should be used for Alaska, Hawaii and U.S. Territories.
Foreign Travel: Iowa State University will use per diem rates set by U.S. State Department.
Determining Rates
Rates can periodically change throughout the year and they are updated annually on October 1st. Please check with the appropriate website resource for more information before planning travel.
Travelers must be in travel status, meaning either enroute to or at the destination during specific times in order to claim meals. Travelers must be in travel status between:
- 7:30 a.m. and 8 a.m. to claim breakfast
- Noon and 1 p.m. to claim lunch
- 5:30 p.m. and 6:30 p.m. to claim dinner
The meals to not need to be consumed during this time however.
As of Aug. 1, 2020 Actual meal expenses can no longer be claimed. Iowa State University will pay out a per diem based on location of travel. This per diem is to cover all meal expenses including gratuity. If a traveler exceeds the per diem amount, the overage will be either declined for reimbursement (if paid personally) or subtracted from the expense report (if using a Travel and Hospitality Card). Charges to the T&H Card in excess of the daily limit will need to be itemized and charged back to the Ubill using a personal expense checkbox.
This policy is to be enforced consistently. Individual departments or business units cannot enforce reimbursement of actual meals. Travelers can elect to decline all or part of their per diem in writing but must do so without influence from the department or business unit.
Incidentals
Incidental expenses as stated in the per diem may be claimed on any date that there is an overnight stay. Incidentals should not be claimed when there is no overnight stay. The incidental expenses portion of the meal and incidental expenses per diem rate includes "fees and tips given to porters, baggage carriers, hotel staff and staff on ships," as well as "laundry and dry cleaning." Therefore, these expenses may not be claimed separately.
Special considerations
Meals that are provided by a conference, host organization, or event must be removed from expense reports. Per diems cannot be claimed for reallocation or reimbursement on meals that were provided to the traveler. Charges to the T&H Card in excess of the daily limit will need to be itemized and charged back to the Ubill using a personal expense checkbox.
In some rare instances, actual meals are specifically required by a funding source. In those instances actual meals are allowed and the traveler should use a miscellaneous expense item with an explanation of why actual meals are being claimed.
Gratuities may not be reimbursed or reallocated that exceed the per diem.
Per the IRS, meals not requiring overnight travel must be reported as taxable income. The Expenses Module will require an indication for taxable meals if there is not an overnight stay associated with the trip. It is a duty of the Procurement and Expense Specialist to verify taxability of meals with no overnight stay. These are reported on W2 forms annually.
Travelers should not pay for the meals of other travelers on ISU business. Per diems are paid as individual allowances which means one traveler cannot claim the per diem of another traveler. The exception to this is an allowed group meal situation (see group meals). Do not use a T&H card to purchase the meal of another employee in a non-group meal setting.
Workday uses a percentage breakdown to determine meal rates which means breakfast is 20% of total, lunch is 30% of total and dinner is 50% of total. GSA, DoD, and DoS use similar calculations but occasionally have slightly different individual meal rates. The Workday rate should be the default. If you have questions or disagree with the amount, please contact Financial and Accounting Compliance.
Meal delivery services and gift cards for meals or delivery including but not limited to Grubhub and Door Dash cannot be reimbursed or reallocated if part of a virtual conference. Meal per diems are not, for any reason, allowed for virtual events.
Receipt requirements
- Receipt required for reimbursement if greater than $75
- Receipt required for T&H card if greater than $75
Expense item options in Workday
- Per diem meals
- Domestic, contiguous states
- Domestic, Alaska, Hawaii, U.S. territories
- Non-overnight
- International
All expense reports related to conferences or events must include a corresponding agenda as an attachment. Attaching the agenda provides context for the incurred expenses and helps verify the relevance of expenses to the event. Please ensure all expense reports pertaining to conferences or events comply with this procedure. Failure to include the agenda may result in delays in processing or reimbursement.