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