**INACTIVE POLICY**

For Current Policies:
Policy Table of Contents

 



                      UNIVERSITY OF VIRGINIA
           FINANCIAL AND ADMINISTRATIVE POLICIES MANUAL



TITLE:  TRAVEL MEALS AND LODGING                     POLICY: VI.B.4x

                                                     

TRAVEL LODGING 


LODGING expenses may be reimbursed when an employee is traveling on
official business away from the University.  Lodging expenses vary
with the area traveled but must be NECESSARY AND REASONABLE.  The
department is responsible for the reasonableness of these expenses.
Government rates must always be requested by all travelers and
confirmed both at the time reservations are made and during check-
in.  Supporting receipts and original hotel bills for lodging
accommodations must be submitted with the travel voucher and any
unusual charges fully explained.   See Lodging and meal rates pages
6.2.4.7 - 6.2.4.9.

TRAVELERS SHOULD CANCEL LODGING RESERVATIONS IN A TIMELY MANNER TO
AVOID BEING CHARGED, OR THEY COULD BE HELD RESPONSIBLE FOR CHARGES
INCURRED.

If possible, the traveler should contact several hotels in the area
traveled to obtain COST COMPARISONS.  

Departments are strongly encouraged to make lodging arrangements
through the University's contracted travel agencies.

The University will reimburse reasonable lodging expenses for
functions with FIXED FEES provided:

 The function was in connection with University business, and

 The traveler was expected to attend.

      NOTE: Obtaining lodging by means of a purchase order is
      strongly discouraged.  


ALTERNATE LODGING.  When the traveler uses lodging other than
hotels/motels, e.g., apartments, private homes, etc. he/she must
attach a cost comparison and authorization by the Associate
Comptroller for Accounting Operations to the travel voucher.  The
cost comparison must show the amount saved by using the alternate
lodging and must be attached to the travel reimbursement request.

See also Financial and Administrative Procedures 6-20 through 
6-29 for additional travel
information.

The University reimburses meal expenses for employees traveling on
official business and in other certifiable business meal
situations.  

Reimbursement for meals and meal tips for a trip involving an
overnight stay is considered by the Internal Revenue Service (IRS)
to be non-reportable income.


MEAL AND INCIDENTAL EXPENSE (M&IE) PER DIEM

The University uses a per diem allowance for meals and incidental
expenses (M&IE) during overnight travel.  Certain allowable
expenses will be reimbursable without supporting documentation
under the M&IE PER DIEM.  Basically, the expenses covered under the
M&IE per diem are as follows:
      
      All meals,
      All service fees or tips,
      Personal phone calls,
      Transportation to meals,
      Laundry expenses.


REIMBURSEMENT OF ACTUAL EXPENSES INCURRED FOR THESE EXPENSE
CATEGORIES WILL NOT BE ALLOWED.


The M&IE per diem amount is prorated for departure and return days.
It is reimbursed at 75% of the appropriate per diem, regardless of
the start or completion of travel.


The expense categories for the M&IE per diem are also "employee
specific."  In other words, the M&IE per diem will be paid
exclusively to the traveler, even when it can be shown that one
traveler incurred the expense on behalf of another.  Each traveler
must pay for their own meals and incidental expenses, so that the
person can claim the M&IE reimbursement amount.


Meals Costing $25 or More (Reimbursable from Local Funds Only)

To be reimbursed for meals costing $25 or more, receipts MUST be
included with the travel expense reimbursement voucher, and the
account being charged must be locally funded (Ledgers 4, 6, 8, or
9).  Otherwise, the meal is considered taxable and the value of the
meal will be added to the individual's W-2.


Non-Overnight Travel or Local Meals

Employees should pay for the meals, then receive reimbursement
after submitting appropriate documentation.  A credit card charge
slip is often used as such documentation.

It is against university policy to pay for meals through charge
accounts with local vendors.

Students helping to recruit prospective students may use their own
credit cards, cash, or a petty cash advance to pay for the meal.


Package Plans/No Cost Meals

For meals included as part of a conference registration or lodging
package plan, state on the travel voucher which and how many meals
were included.  

Such no cost meals for overnight travel will reduce the M&IE rate
by the amount of the meal as shown on the meal chart.  The number
and type (breakfast, lunch, dinner) of these no cost meals must be
recorded on the travel voucher.

See Procedure 6-25, "Preparation of
Reimbursement for Travel."

          
Gratuities (Tips)

Tips are reimbursed as part of the meal and incidental expense
(M&IE) per diem, and are not reimbursed separately.


Professional Meetings

The University allows reimbursement of meal expenses from local
funds only (ledgers 4, 6, 8, and 9) for employees attending non-
overnight professional development meetings when attendance is
approved by the department head.


Reporting Meal Expense
The chart below is to help claim reimbursements for meal expenses.


  MEAL                       TYPE OF      REIMB DOC &       OBJECT
INCURRED  TYPE OF EXPENSE     MEAL         PROCEDURE         CODE 

During    Expenses related    N/A          Travel Voucher,   34100
Overnight to attending                     see Procedure 
Trips     conferences, work-               6-25
          shops & courses
          NOT sponsored by
          the University

          Other reimbursable               Travel Voucher,   34552
          meal expenses       N/A          see Procedure    and/or 
                                           6-25              34556

During    Expenses related    Certified    Travel Voucher,   34100 
Day Trips to attending        as business  see Procedure    and/or
          conferences, work-  meal.  See   6-25              34554
          shops & courses     Procedure
          NOT sponsored by    6-26.
          the University
                                                            
                              NOT certi-   Travel Voucher,   34550
                              fied as a    see Procedure    and/or
                              business     6-25              34554
                                 meal                   
 
During    Other reimbursable Certified    Travel Voucher,    34551
Day Trips meal expenses      as business  see Procedure     and/or
                             meal.  See   6-25               34555
                             Procedure
                             6-26
                                                             
                             NOT certi-   Travel Voucher,    34550
                             fied as a    see Procedure     and/or
                             business     6-25               34554
                             meal

Ch'ville   University        N/A          Combo, see         36835
Area Meal* business                       Procedures        and/or
                                          6-4 & 6-26         36836

     *The University does not reimburse meals if all attendees are
     UVA employees, and State funds are to be used for the
     reimbursement, unless the meal is for training, recruitment,
     or can otherwise be certified as a legitimate business meal.


OVERTIME AND BUSINESS MEALS

Other meal and meal tip expenses not involving an overnight stay
are not reimbursable unless documentation supporting the
reimbursement clearly establishes that the meal is taken during
overtime work periods or for official business reasons.  To be
eligible for reimbursement, day-trip business meals must be
essential to the University's mission, a business necessity,
involve substantive and bona fide business discussions, and
approved by the appropriate Dean or Vice President.  You must
attach a Business Meal Certification form to all requests for
reimbursement of this nature. (See Procedure 6-26.)  These
expenditures are also subject to the meal guidelines set forth in
"Meals and Lodging Guidelines" section below.  Reimbursements for
meals provided at regularly scheduled or routine meetings or as a
"perk" are not permitted.  

Reimbursement for business meals and meal tips is considered by the
IRS to be nonreportable, where the documentation supporting
reimbursement clearly establishes that the meals involve
substantive and bona fide business discussions, or that the meals
are taken during overtime work periods.


MEAL AND LODGING GUIDELINES

Guidelines for the maximum allowable amount for lodging
reimbursement are provided to assist travelers in making travel
arrangements.  Travelers will be reimbursed for actual lodging
costs incurred up to the applicable maximum guideline.  Although
more expensive lodging establishments may be used, reimbursement
must be limited to these guideline amounts.  

The In-State and Out-of-State Guideline Tables on the following
page provide the maximum amount for meals and incidental expenses,
and one (1) night lodging excluding taxes.  Standard guideline
amounts are provided for both in-state and out-of-state travel
destinations.  Additional guidelines are provided for selected
cities.  THE STANDARD GUIDELINES APPLY TO ANY CITY NOT LISTED. 
Certain foreign travel destinations may justify higher amounts. 
You may contact the applicable Accounts Payable Department
(University: 924-4365; Medical Center: 924-1639/2865) to obtain
information concerning the reimbursable cost of foreign travel.

The following Meal Table provides the individual meal and
incidental expense guideline amounts for each respective daily meal
amount presented in the In-State and Out-of-State Guideline Tables.


MEAL AND INCIDENTAL EXPENSE (M&IE) PER DIEM TABLE 
(TO BE REIMBURSED FROM ALL SOURCES OF FUNDS)
                               M&IE RATES
          
                    $30         $34          $38          $42
_____________________________________________________________ 
Breakfast             6           7            8            9
Lunch                 6           7            8            9
Dinner               16          18           20           22
Incidentals           2           2            2            2
75% Travel Days     22.50       25.50        28.50        31.50    


Prorated per diems for departure and return days are now 75% of the
appropriate per diem, regardless of the start or completion time of
travel.  It is suggested that you continue to report approximate
time of departure and return to complete the trip documentation.

                                                   
These guidelines are not intended to supersede lower guidelines
established by individual departments.  Maximum allowable meal and
lodging reimbursement guidelines must be applied consistently
within each department to all travelers.  It is necessary to
provide travelers with the guidelines in advance of travel.  
                                                                   

                  MEAL/LODGING GUIDELINE TABLE  
                     IN-STATE TRAVEL LOCATIONS
           (TO BE REIMBURSED FROM STATE OR LOCAL FUNDS)

                                                    MEALS AND
                                                    INCIDENTAL
                               LODGING              EXPENSES  

                             (EXCLUDES LOCAL        (INCLUDES TIPS
                          TAXES AND SURCHARGES)      MEAL TAXES,
                                                     PERSONAL PHONE
IN-STATE LOCATION                                    CALLS, LAUNDRY
                                                     AND TRANS. TO 

                                                     MEALS)

                          NON-        CONFERENCE     M&IE RATE
                       CONFERENCE

STANDARD RATE.............50.00..........75.00..........30.00

(STANDARD RATES MUST BE USED WHEN NO SPECIFIC CITY IS LISTED.)

Blacksburg (Montgomery).. 51.00..........76.50......... 30.00
Charlottesville...........56.00..........84.00..........42.00 
Harrisonburg..............51.00..........76.50..........30.00
Lexington.................53.00..........79.50..........30.00
Lynchburg.................62.00..........93.00..........34.00
Manassas 
(Manas. Park, Prince Wm.).53.00..........79.50..........30.00
Richmond...........(1)....70.00.........105.00..........38.00

Roanoke...................54.00..........81.00..........34.00
Tidewater          (2)
 (5/1  - 9/30)...........108.00.........162.00..........38.00
 (10/1 - 4/30)............77.00.........115.50..........38.00
Wallops Island (Accomack)
 (6/1   - 10/14)..........91.00.........136.50..........30.00
 (10/15 -  5/31)..........70.00.........105.00..........30.00
Williamsburg       (3)
 (4/1  - 10/31)...........91.00.........136.50..........34.00
 (11/1 - 3/31)............65.00..........97.50..........34.00
Wintergreen, Homestead,
 Greenbrier, The Tides
 Inn, The Tides Lodge....103.00.........154.50..........42.00


(1)   Richmond includes:  City of Richmond and counties of         
                          Chesterfield and Henrico.
(2)   Tidewater Region includes: Norfolk, Chesapeake, Portsmouth,  
                                 and Virginia Beach.
(3)   Williamsburg includes: Gloucester, Hampton, Newport News,     
                             Yorktown, & York County



                  MEAL/LODGING GUIDELINE TABLE  
                   OUT-OF-STATE TRAVEL LOCATIONS
           (TO BE REIMBURSED FROM STATE OR LOCAL FUNDS)

                                                    MEALS AND
                                                    INCIDENTAL
                               LODGING              EXPENSES  

                             (EXCLUDES LOCAL        (INCLUDES TIPS
                          TAXES AND SURCHARGES)      MEAL TAXES,
                                                     PERSONAL PHONE
OUT-OF-STATE LOCATION                                CALLS, LAUNDRY
                                                     AND TRANS. TO 

                                                     MEALS)

                          NON-        CONFERENCE     M&IE RATE
                       CONFERENCE

STANDARD RATE.............88.00.........132.00..........34.00
(STANDARD RATES MUST BE USED WHEN NO SPECIFIC CITY IS LISTED.)

ATLANTA ..................96.00.........144.00..........38.00
BALTIMORE.................96.00.........144.00..........38.00
BOSTON...................116.00.........174.00..........42.00
CHICAGO..................119.00.........178.50..........42.00
CINCINNATI................66.00..........99.00..........34.00
CLEVELAND.................78.00.........117.00..........38.00
DALLAS/FORT WORTH.........84.00.........126.00..........42.00
DENVER....................92.00.........138.00..........34.00
DETROIT...................84.00.........126.00..........38.00
HOUSTON...................78.00.........117.00..........38.00
LAS VEGAS.................74.00.........111.00..........38.00
LOS ANGELES...............97.00.........145.50..........42.00
MIAMI.....................79.00.........118.50..........42.00
MINNEAPOLIS/ST. PAUL......81.00.........121.50..........38.00
NEW YORK.................153.00.........229.50..........42.00
PHILADELPHIA.............100.00.........150.00..........38.00
PITTSBURGH (Allegheny)....83.00.........124.50..........38.00
SAN ANTONIO...............94.00.........141.00..........34.00
SAN DIEGO.................84.00.........126.00..........38.00
SAN FRANCISCO............114.00.........171.00..........42.00
SEATTLE...................98.00.........147.00..........38.00
ST. LOUIS.................74.00.........111.00..........42.00
WASHINGTON, D.C.....(1)..124.00.........186.00..........42.00


(1)   Washington D.C. includes the cities of Alexandria, Falls
      Church, Fairfax, and the counties of Arlington, Loudon, and
      Fairfax; also the Maryland counties of Montgomery and Prince
      George's.


                                                                   
SPONSORED PROGRAMS:  For travel conducted in support of sponsored
programs, the Dean or Vice President may authorize the use of meal
and lodging guidelines stipulated by the sponsoring organization in
the grant or contract.



                   MEAL/LODGING GUIDELINE TABLE
           (TO BE REIMBURSED FROM LOCAL FUNDS IF ACTUAL
      EXPENSES EXCEED STATE LODGING AND/OR PER DIEM AMOUNTS)


                                            LODGING        
      
                           NON CONFERENCE           CONFERENCE

IN-STATE AND OUT-OF-STATE      $150                    $200



Local meal rates may be used if actual expenses exceed the state
M&IE reimbursement amount.  Individuals may exceed the authorized
local meal amounts with proper justification and department head
approval.


                               MEAL RATES 

          (MUST SPECIFY COST BY INDIVIDUAL MEAL IF CLAIMING OTHER
          THAN STATE M&IE PER DIEM AMOUNT)

              Breakfast        $10
              Lunch             15
              Dinner            35
              Total            $60



ISSUED BY:                                                05/01/97 

Associate Comptroller for
Accounting Operations         6.2.4.1