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Policy: VI.G.2 x (inactive)

Issued: November 15, 1991

Owner: Director of Procurement Services

Latest Revision: July 2, 2001

MEAL EXPENSES


**INACTIVE POLICY**

For Current Policies:
Policy Table of Contents

 

1.0 Purpose

This document describes the types of meals for which University employees can seek reimbursement as well as the source of funds (state or local) that must be used in different situations. This policy contains the guidelines for reimbursing University employees for certified business meal expenses including expenses incurred as part of recruitment or training activities and professional development meetings. Also covered in this policy are the rules for reimbursing meals taken during day trips on official University business and during required overtime work periods.

This policy does NOT cover meal expenses incurred while traveling overnight on University business. Travel meal reimbursement is covered separately in Travel Expenses -- Policy VI.G.1.


2.0 Policy [Top]

2.1 Business Meals

To be considered a certified business meal for which University employees may claim reimbursement, the meal in question must be essential to the University's mission, involve substantive and bona fide professional discussions during the course of the meal, and must be approved by the appropriate Dean, Vice President, or designee.

Employees are required to establish in writing that the expenses for any meal for which reimbursement is sought involve the fulfillment of the employee's official responsibilities.

Generally, a University employee may claim reimbursement for business meal expenses when that employee has departmental approval to meet and conduct substantive and professional discussions during a meal with representatives of the State, with private consultants as part of training or professional development, with University donors, with business representatives, or with prospective employees or students for the purpose of recruitment.

Reimbursement for business meals is NOT treated as taxable income.

As described below, the source of funds is a critical factor when seeking reimbursement. In short, state funds may be used to reimburse certain levels of expenditures for particular cases, while local funds have to be used to reimburse employees in other situations.



2.1.1 Business Meal Reimbursement and State Funds: Dollar Limits

On state funds, business meals may be reimbursed only up to specific dollar limits per meal. The amount that can be reimbursed for a particular meal depends, in turn, on the locality where the meal is taken. The chart below shows the maximum amount that can reimbursed per person per meal (plus incidental expenses) in various localities throughout the Commonwealth of Virginia plus Washington, D.C., and Baltimore, MD.

Note: If a specific locality within the Commonwealth of Virginia is not included in the chart below, the standard rate applies.


Location

Breakfast

Lunch

Dinner

Incidentals

Total

STANDARD

$6

$6

$16

$2

$30

Alexandria

$10

$10

$24

$2

$46

Charlottesville

$9

$9

$22

$2

$42

Chesapeake

$8

$8

$20

$2

$38

Fairfax

$10

$10

$24

$2

$46

Falls Church

$10

$10

$24

$2

$46

Lynchburg

$8

$8

$20

$2

$38

Manassas (Prince William County)

$7

$7

$18

$2

$34

Norfolk

$8

$8

$20

$2

$38

Portsmouth

$8

$8

$20

$2

$38

Richmond
includes Chesterfield and Henrico counties

$8

$8

$20

$2

$38

Roanoke

$7

$7

$18

$2

$34

Tidewater

$8

$8

$20

$2

$38

Virginia Beach

$8

$8

$20

$2

$38

Wallops Island (Accomack Co.)

$7

$7

$18

$2

$34

Williamsburg*

$8

$8

$20

$2

$38

Wintergreen, Homestead, The Tides Inn, Tides Lodge, and Greenbrier Resorts

$10

$10

$24

$2

$46

Woodbridge

$8

$8

$20

$2

$38
Washington, D.C.
includes Arlington, Fairfax, and Loudon counties in Virginia
and Montgomery and Prince Georges counties in Maryland

$10

$10

$24

$2

$46
Baltimore, MD

$9

$9

$22

$2

$42


*Williamsburg includes: Gloucester, Hampton, Newport News, Yorktown, and York County.


Note: Reimbursement from state funds can be claimed for business meal costs exceeding the above limits by up to 50% with the approval of a Dean, Vice President, or designee.



2.1.2 Business Meals and State Funds: Additional Restrictions

In addition to the specific dollar limits described above, State policy mandates the following additional restrictions on the types of expenditures that can be reimbursed from state funds:

  • A maximum of three University employees (not including guests) can seek reimbursement from state funds for any individual business meal.
  • Any expenditures for alcohol during a business meal will NOT be reimbursed from state funds.
  • Spouses of UVA employees or of their guests may attend a business meal, but their portion of the expenditure will NOT be reimbursed from state funds.



2.1.3 Business Meals and Local Funds

Business meals may also be reimbursed from local funds. With departmental approval, local funds may be used to reimburse meal expenses which exceed state spending limits. Employees may be reimbursed for business meals up to $65 per person up to a maximum of $110 a day per person.

All business meals involving alcohol, spouses of employees or guests, or parties costing more than $60 per individual require the approval and signature of a Dean or Vice President and can be paid only from local funds.


2.2 Non-Business Meals

Meals taken during day trips on official University business that are NOT certified business meals may be reimbursed with the approval of the appropriate Dean, Vice President, or designee. Only local funds can be used to reimburse such expenditures.

Reimbursement for meals that do not qualify as business meals is tax reportable income according to IRS regulations. Such reimbursements must be included on the employee's W-2 statement.


2.3 Overtime Meals

The University's policy on reimbursing employees for overtime meals closely follows the guidelines established by the State Department of Accounts.

University employees who are asked by their supervisors to work two or more hours beyond their regularly scheduled shift may claim reimbursement from state funds for meal expenses incurred during such periods. On state funds, employees are eligible for a $5.00 meal allowance or reimbursement when they work two or more extra hours during a normal work day, a weekend day, a holiday, or a scheduled day off. Employees are eligible for a $10.00 overtime meal allowance on state funds when working 10 or more overtime hours on a weekend, holiday, or scheduled day off.

Reimbursement for overtime meals may be paid from local funds at the discretion of the Department Head.

3.0 Definitions [Top]

4.0 References [Top]

This policy closely follows the State guidelines described in the Commonwealth Accounting Policies and Procedures (CAPP) manual, Section 20335, State Travel Regulations (Adobe Acrobat pdf file).

See "Preparing Payment Vouchers" -- Procedure 6-101.

5.0 Approvals and Revisions [Top]

Previous version in effect from 11/15/91 to 7/01/01 available in policy archive.


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