Lodging expenses are normally reimbursed when authorized campus personnel determine that the traveler would not reasonably be expected to return to his or her residence between work shifts. Generally, lodging is reimbursed at actual cost up to per diem rates. Exceptions to per diem maximum may be granted with appropriate justification.
Common exceptions include:
- Traditionally high-cost locations (e.g., New York City; Washington, DC; San Francisco Bay Area; Boston; Seattle)
- Cities where a per diem hotel is not available within a reasonable distance [e.g., twenty (20) minute drive] of the primary business location
 Lodging Receipts Requirements
Receipts for lodging are required and must show the following:
- Traveler's name (or names)
- Date(s) occupied
- Itemization of Charges
- Settlement in Full
 Taxes on Lodging
Lodging taxes at domestic locations are reimbursed as part of the actual lodging cost calculation, but are not included when determining if lodging cost has exceeded the per diem rate maximum. Lodging taxes at international locations are included as part of the per diem.
 Non-commercial Lodging
The intent of the non-commercial lodging per diem is to reimburse travelers using non-commercial facilities (e.g., travel trailer, motor home, or staying with friends or family members) and should result in an economic benefit for the university. For current rate, see Procedure section.
For purposes of reimbursement rates and per diem limits, lodging arranged through services such as Airbnb is considered Commercial Lodging.
In certain circumstances, alternate lodging arrangements (e.g., leased apartment) may be considered most appropriate. Contact the BAO Travel Office for additional information and consideration.
Meal And Incidental Expenses
MEAL AND INCIDENTAL EXPENSES
Generally, meal and incidental expenses are reimbursed at a per diem rate. Meal and incidental expenses may be reimbursed only if the traveler qualifies for lodging-expense reimbursement, except as noted herein.
Travelers are eligible for 75% of the meal and incidental expenses per diem amount on the initial and final day of travel. Travelers are eligible for 100% of the meal and incidental expenses per diem on all other travel days.
For the day the traveler leaves on a trip, the per diem rate specified for where the traveler will spend the night is used. For the day the traveler returns from a trip, the per diem rate specified for the last location where the traveler stayed overnight is used.
Applicable meal and incidental expense per diem may not be claimed if a meal is provided and consumed as part of a hosted function (e.g., a conference registration fee includes a meal, meals are included with lodging rate) or included with a roomette/bedroom railroad rate or international flight. The per diem rate for a full day's meal and incidental expenses is apportioned as follows:
- breakfast: 25%
- lunch: 25%
- dinner: 50%.
Meal and incidental expense per diem is not apportioned for the initial and final day of travel (even if a meal is provided and consumed)
Procedure - Travel Meals and Incidental Reimbursement:
Meal and incidental per diem is based on the location of the majority of the day's business activities.
- GSA Lodging and Meal per diems - Starting March 27, 2018 using Concur
- International per diems
- UO Hosting Groups and Guests
If a provided breakfast is "continental" and not a full meal (containting protein) a traveler may claim the allowable meal per diem.
 Actual Meal-Expense Reimbursement
Reimbursement for meals at actual expense (including gratuity) instead of per diem rate is allowed when hosting official guests and groups (See Fiscal Policy 56.100 - Non-Travel Meals, Refreshments, and Hospitality Expenses).
 Meals on One-Day Trips
When a traveler departs and returns the same day, meal expenses are reimbursed only in the following cases:
[a] When traveling as a University of Oregon Board of Trustees member or unpaid member of a university advisory committee.
Use account code 39742
[b] When a meal at a convention, conference, or meeting is part of the agenda and the cost of the meal has not previously been paid with the registration fee.
Meals over per diem at a conference or meeting: Use account code 28601.
[c] When directed or required to attend mealtime business meetings, including community or public relations meetings.
Use account code 28601.
[d] Trips by athletic teams and student groups (see STUDENTS, STUDENT GROUPS, AND TEAMS in UO Travel Policy section)
One-Day Trips - Meal expenses for an athletic team or student group on a one-day trip may be reimbursed at actual cost, up to allowable GSA per diem (as opposed to per diem). An itemized receipt is required. University employees such as coaches, trainers, or group leaders who accompany and are responsible for the care, custody, or control of the team or group are also eligible for meal-expense reimbursement. The request for reimbursement must state that the expenses result from a trip by an athletic team or student group
Use Expense type "Group Meals" (acount code 35120) for domestic travel meals.
Lunches on one-day trips will not be reimbursed except in circumstances [a] - [d] listed above.
The IRS considers breakfast and dinner allowances, figured on the basis of hours worked (such as those permitted under [e] [f] below, to be taxable to the employee. Breakfast and dinner allowances are not available to non-employees.
[e] When an employee leaves his/her official station two or more hours before his/her regular work shift, s/he will receive the breakfast allowance.
[f] When an employee returns to his/her official station two or more hours after his/her regular work shift, s/he will receive the dinner allowance.
Procedure - Overtime Meals on a One Day Trip:
Single Day meals are a taxable fringe benefit available for UO employees who travel outside the metropolitan area for UO business and are in an overtime status. Travel must start two hours prior to their normal start time or return two hours after their normal stop time. The taxable fringe meal benefit allows breakfast and/or dinner only; lunch is only allowed with the exceptions listed in this policy.
Your department will determine the process for reporting the meal fringe benefit and will enter the appropriate amount during payroll time entry, using earn code FPV. Additional information about how to use earn code FPV can be found on the Single Day Meals portion of the Business Affairs Website. Fringe benefits are not processed in Concur.
The meal allowance is calculated using the General Services Administration (GSA) meal per diem table: https://www.gsa.gov/travel/plan-book/per-diem-rates
 Incidental Expenses
Incidental Expenses are combined with meals into a single rate.
The university references IRS Publication 463 (Travel, Entertainment, Gift, and Car Expenses) for the definition of domestic-travel incidental expenses and the U.S. Department of State for the definition of foreign-travel incidental expenses.
Procedure - Reimbursement for Incidental Expenses:
Domestic travel: Incidental definition is determined by IRS Publication 463:
Foreign travel: The US Dept. of State determines foreign per diem rates. The rates consist of a maximum lodging portion and a maximum meals and incidental expenses (M&IE) portion. Because taxes are included in the lodging and meal prices we use to determine the foreign per diem rates, lodging tax expenses may not be reimbursed separately. The incidental expenses portion of the per diem rate includes laundry and dry cleaning expenses. Therefore, laundry expenses, along with fees and tips given to porters, baggage carriers, hotel staff, and staff on ships may not be claimed separately.