Meals and Incidental Expense (M& IE) Guideline

Per Diem Rate

Background

The revised Employee Handbook (p.47) states, the Authority will reimburse meal costs and incidentals at a per diem rate for employees on pre-approved overnight travel.

Meals and Incidental Expense (M& IE) Guideline:

The Richmond Behavioral Health Authority follows the High-Low Substantiation Method, which differentiates between high cost and low cost localities, as provided by the IRS in Publication 1542, Per Diem Rates. For calendar year 2010, the High rate is $65 per day and the Low rate is $52 per day. Please refer to the enclosed table for localities eligible for the “high” rate. This table is based on Table 2 in IRS Publication 1542 at: If you travel to a locality that is not listed in the enclosed table (on pages 2-3), default to the Low rates.

Low / High
Breakfast / 10.00 / 11.00
Lunch / 13.00 / 17.00
Dinner / 24.00 / 32.00
Incidentals / 5.00 / 5.00
Total per Diem / $52.00 / $65.00
75% Travel Days / 39.00 / 48.75

Notes:

The above total per diem represents the daily amount that an employee is authorized to spend on all meals (breakfast, lunch, and dinner) including incidentals. A breakdown of the cost of each meal is included when said meals are covered as a part of the conference registration costs.
The M&IE per diem must correspond to the location specified for the overnight lodging.
Incidental expenses include bellhop/taxi tips, personal telephone calls and laundry.
If travel is necessary 1) the day before or the day after the conference or 2) the conference is less than a full day, the partial day per diem shall be 75% of the per diem applicable to the overnight location.

TRAVEL AUTHORIZATION AND ADVANCE FORM / DATE:
Name: (1) Destination (City & State): FOR ACCOUNTING PURPOSES ONLY
Address: APPROVAL:
Division: (2) Departure Date & Time:
Phone/Cell No.: INVOICE NO.
UNIT (RU): (3) Return Date & Time: DUE DATE:
TRAVEL APPROVAL SIGNATURES / (4) Purpose of Travel:
(5) TYPE OF EXPENSE / (A) TRAVEL ADV. / (B) ACTUAL COST
(6) I HEREBY REQUEST APPROVAL FOR TRAVEL PROPOSED.
______
DATE TRAVELER / (COMPLETE BEFORE TRAVEL FOR APPROVAL AND ADVANCE PAYMENT) / (COMPLETE AFTER TRAVEL TO RECONCILE ANY OVER/UNDER PAYMENTS)
(7) TRAVEL AND TRAVEL ADVANCE (IN 5A) APPROVAL. / MODE OF TRANSPORTATION
Mileage for Private Car:
______X $ 0.555
______/ Rental Car:
DATE UNIT MANAGER OR SUPERVISOR / Taxi:
______
DATE DIVISION DIRECTOR / Air:
OUT OF STATE TRAVEL APPROVAL
______
DATE EXECUTIVE DIRECTOR
All out-of–state travel must be approved by the Executive Director. / LODGING:
Number of days ______@
Rate ______
(8) I CERTIFY THAT THE EXPENSES STATED IN 5B
WERE INCURRED BY ME ON AUTHORITY BUSINESS / MEALS & INCIDENTAL COSTS: Check policy to verify per diem
ON THE DATES STATED. / Full # Days _____
Partial # Days ____
______
DATE TRAVELER / TOTAL MEALS & INCIDENTAL:
(9) I REVIEWED THE ATTACHED RECEIPTS AND / Gas for Authority Vehicle
APPROVE THE ACTUAL COST OF THE TRIP AS / Bridge, Tolls, Fees and Other:
INDICATED IN SECTION 5B. / Registration/Tuition, Books
Shuttle and Parking
______/ Internet
DATE UNIT SUPERVISOR / Other
TOTALS / A. / B.
TRAVEL AUTHORIZATION AND REIMBURSEMENT FORM / DATE:
Name: (1) Destination (City & State): FOR ACCOUNTING PURPOSES ONLY
Address: APPROVAL:
Division: (2) Departure Date & Time:
Phone/Cell No.: INVOICE NO.
UNIT (RU): (3) Return Date & Time: DUE DATE:
TRAVEL APPROVAL SIGNATURES / (4) Purpose of Travel:
(5) TYPE OF EXPENSE / (A) PROPOSED TRAVEL COST / (B) ACTUAL COST
(6) I HEREBY REQUEST PRE-TRAVEL APPROVAL.
______
DATE TRAVELER / (COMPLETE BEFORE TRAVEL FOR APPROVAL) / (COMPLETE AFTER TRAVEL FOR REIMBURSEMENT)
(7) TRAVEL PROPOSAL (IN 5A) APPROVAL. / MODE OF TRANSPORTATION
Mileage for Private Car: ______X $ 0.555
______/ Rental Car:
DATE UNIT MANAGER OR SUPERVISOR / Taxi:
______
DATE DIVISION DIRECTOR / Air:
OUT OF STATE TRAVEL APPROVAL
______
DATE EXECUTIVE DIRECTOR
All out-of–state travel must be approved by the Executive Director. / LODGING:
Number of days ______@
Rate ______
(8) I CERTIFY THAT THE EXPENSES STATED IN 5B
WERE INCURRED BY ME ON AUTHORITY BUSINESS / MEALS & INCIDENTAL COSTS: Check policy to verify per diem
ON THE DATES STATED. / Full # Days _____
Partial # Days ____
______
DATE TRAVELER / TOTAL MEALS:
(9) I REVIEWED THE ATTACHED RECEIPTS AND / Gas for Authority Vehicle
APPROVE THE ACTUAL COST OF THE TRIP AS / Bridge, Tolls, Fees and Other:
INDICATED IN SECTION 5B. / Registration/Tuition, Books
Shuttle and Parking
______/ Internet
DATE UNIT SUPERVISOR / Other
TOTALS / A. / B.