Lodging

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:

  • Conferences
  • 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

[1] 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

[2] 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.


[3] 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.


Lodging Procedures

Lodging Reimbursement

Lodging may be reimbursed only if the traveler's home base is more than 50 miles from the business site.  Prepaid, non refundable hotel rates are discouraged as they do not allow the flexibility required for business travel.  No show hotel expenses are non reimbursable ( See Miscellaneous Expenses section of travel policy).

Lodging per diem is based on the city in which the traveler conducts their business:

GSA Lodging and Meal per diems - Starting March 27, 2018 using Concur

US States & Territories per diem chart

International per diems

Conference Lodging:  Exceptions to standard lodging per diem may be provided for conferences & meetings. Lodging may be reimbursed at actual and reasonable cost with appropriate documentation such as a conference brochure/website that shows all of the following:

  • Assigned conference hotel(s), and
  • Lodging rate assigned to the conference, and
  • Lodging receipt that shows the amount paid.

Non-commercial lodging may be claimed at $25 per night.

UO Hotel Pricing Partners

 UO Hotel Pricing Partner program contains pricing agreements in a number of Oregon areas negotiated for UO business travelers. 

What is the UO Hotel Pricing Partner Program?

  • The pricing agreements auto renew each year on Jan. 1 unless mutual consent to cancel with 30 days written notice.
  • The pricing agreements streamline the contracting process for reservations by eliminating the need for additional signatures.
  • Pricing agreements may be applicable to both individual and group arrangements.  See specific hotel for details.
  • Pricing agreements are for UO business travelers only.  Contact the hotel for pricing for personal travel needs.
  • Rates can be confirmed by either phone or through UO Contract Travel Agencies.

UO Hotel Pricing Partners

Meal And Incidental Expenses

MEAL AND INCIDENTAL EXPENSES


[1] General

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:

[2] 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).


[3] 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.


Procedure:

Procedure Detail

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.



Procedure:

Procedure Detail

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.



Procedure:

Procedure Detail

Use account code 28601.

 

[d] Trips by athletic teams and student groups (see STUDENTS, STUDENT GROUPS, AND TEAMS in UO Travel Policy section)



Procedure:

Procedure Detail

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:

Procedure Detail

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 Banner Guide<https://bg.uoregon.edu/node/1143>.  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/meals-and-incidental-expenses-mie-breakdown   

[4] 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:

Procedure Detail

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.