Fiscal Operations Manual
Section 400: Expenditures
Effective: 01/01/2003
Revised: 12/30/2014
When an employee travels departing and returning the same day, the IRS considers breakfast and dinner allowances, figured on the basis of hours worked, to be taxable to the employee. If such breakfast and dinner allowances are paid, use account code 28502 – Overtime Meal Allowance (W-2 Reportable). Payment is made using the current in-state meal per diem rate.
Classified employees may be similarly compensated when required to work at their station two (2) or more hours beyond the end of his/her regular work shift when such additional work causes the employee to miss his/her regular meal. Current in-state per diem rate for the meal is used for the allowance.
These meals are away from the work location, but the employee is not in travel status. The meal can only be reimbursed when all three of the following are met:
See FIS 410-07 Meals and Refreshments at Departmental Functions for other information on payment of employee meal or refreshment costs.
When athletic teams or special student groups are on day trips and meals are provided, use account code 20300 Student Meals. The actual cost of the meal is reimbursed with receipts, not travel per diem. University funds cannot pay for meals or refreshments at for-credit classes unless the activity is part of a self-support instructional program where the participant is charged a fee to cover the cost.
For meal costs when athletic teams or student groups are in-travel status, use 39119 Group Travel-Domestic, or 39646 Foreign Group Travel as appropriate.