SUBSECTION 4.2.2.3
MEALS, COFFEE, LIGHT REFRESHMENTS

4.2.2.3.1

General

Effective Date:

Sept. 1, 1998

4.2.2.3.1.a

Except as provided for in Subsection 4.2.2.3.2.b, reimbursement for meals is not to exceed the allowances contained in SCHEDULE A, SCHEDULE B, or SCHEDULE C of Subsection 4.2.7.2 unless otherwise provided by statute. SCHEDULES A and B are based on federal meal allowances which historically have been adopted by OFM on a delayed basis. When agencies elect to reimburse travelers at the federal lodging allowances as provided in Subsection 4.2.2.2.1.c, they may also choose to adopt the federal meal allowances contained in the U.S. General Services Administration’s Federal Travel Regulations. OFM will notify agencies of the effective date of changes in the federal allowances and will distribute revised SCHEDULES A and B to reflect those changes as soon as possible thereafter.

4.2.2.3.1.b

Meals, coffee, and light refreshments at meetings and formal training sessions provided for in this Subsection are prohibited unless the agency has formally adopted written internal policies and procedures in accordance with Subsection 4.2.1.3.1.b to control the utilization of these items by members of the agency.

4.2.2.3.1.c

Reimbursement for subsistence expenses incurred at the traveler’s official station or official residence is prohibited, except as provided for under the provisions of Subsection 4.2.2.3.2 and Subsection 4.2.4.2.3.

4.2.2.3.1.d

A traveler is to be paid for travel relating to subsistence expenses (no lodging involved in the travel) only after the traveler is in travel status for three hours beyond the traveler’s regularly scheduled working hours for any one day (Three Hour Rule). The three hours may consist of hours occurring before, after, or a combination of both before and after the traveler’s regularly scheduled working hours for the day. This requirement is not applicable to the reimbursement provisions of Subsection 4.2.2.3.2 (meals when not in travel status), nor to the provisions of Subsection 4.2.3.1 (travel of members of boards and commissions).

4.2.2.3.1.e

Travelers must be in travel status during the entire agency-determined meal period(s) in order to qualify to collect subsistence payments for meal(s), except as provided in Subsection 4.2.2.3.2.

4.2.2.3.1.f

Where identifiable costs of meals are included in the lodging rate or registration fee of a meeting, conference, convention, or formal training session, the meal costs, not to exceed the designated meal allowances found in SCHEDULE A, SCHEDULE B, or SCHEDULE C (Subsection 4.2.7.2), are to be deducted from the traveler’s allowable travel reimbursement amount. If the included meal costs are not specifically identified, agencies are not to pay the traveler the meal allowances.

4.2.2.3.1.g

For non-mandatory attendance at seminars or professional meetings as opposed to directed or administrative travel, reimbursement for subsistence expenses may be at less than the rates stated in SCHEDULE A, SCHEDULE B, or SCHEDULE C of Subsection 4.2.7.2, provided that in all instances reimbursement at a lower rate is agreed to in writing by the traveler in advance of the travel.

4.2.2.3.1.h

Reimbursement for subsistence expenses is not to be authorized when a traveler does not incur expenses for meals because they are furnished.

4.2.2.3.1.i

Subsistence payments are not required to be reduced or eliminated due to meals served on airlines. Similarly, subsistence payments are not required to be reduced for continental breakfasts (refer to Subsection 4.2.7.1.1) included in the lodging rate or registration fee of a meeting, conference, convention, or formal training session.

4.2.2.3.1.j

Agencies may choose to reimburse travelers the actual cost of meals. However, unless otherwise provided by statute, the cost is not to exceed state authorized subsistence rates stated in SCHEDULE A, SCHEDULE B, or SCHEDULE C, of Subsection 4.2.7.2. Agencies are not to use the allowances contained in these schedules to treat any employees differently under like travel circumstances. If actual subsistence costs are to be reimbursed, agencies are to formerly adopt written policies and procedures under the provisions of Subsection 4.2.1.3.1.b, as part of its positive system for management and control over travel. Whenever an agency statute allows actual subsistence costs to be reimbursed and the subsistence costs exceed schedule allowances, receipts are to be attached to the Travel Expense Voucher (form A20-A).

4.2.2.3.1.k

Allowable subsistence expenses include, within the applicable subsistence rate, the basic cost of a meal, any applicable sales tax, and any customary tip or gratuity.

4.2.2.3.1.l

When it becomes necessary to determine amounts for individual meals (from a daily subsistence rate), the percentages in Subsection 4.2.2.1.3.e should be used.

4.2.2.3.2

Meals with Meetings

Effective Date:

Sept. 1, 1998

RCW 43.03.050 (3) and (4) provides for the payment (reimbursement) for meals, coffee, and light refreshments for certain meetings (includes conferences, conventions, and formal training sessions) involving elective and appointive officials, state employees, and others the agency is legally authorized to reimburse regardless of travel status.

4.2.2.3.2.a

The required documented approval for meal expense reimbursement is to be endorsed on a Travel Authorization (form A40-A) or agency equivalent form, an Invoice Voucher (form A19-1A), or in a formally written agency memorandum. A justification supporting the authorization, including the names of the state organizations or persons attending the meeting and the purpose or accomplishments, is to be included in the documentation.

4.2.2.3.2.b

The agency head or authorized designee (refer to Subsection 4.2.1.3.1.b) may authorize reimbursement for the allowable cost of meals (refer to Subsections 4.2.2.3.1.i and 4.2.7.2, SCHEDULES A and B) of employees of the agency (or others the agency is legally authorized to reimburse) at meetings when the meetings are away from the employee’s or official’s regular workplace (as defined in Subsection 4.2.7.1.1.af) regardless of travel status and without regard to the Three Hour Rule of Subsection 4.2.2.3.1.d. This authority is intended for use when the agency requires a person to attend a meeting where meals are served, and where:

• The purpose of the meeting is to conduct official state business or to provide training to state employees or state officials; and

• The meals are an integral part of the meeting, and

• The agency head or authorized designee approves payment for the meals in advance of the meeting by defining in the agency internal policies and procedures (pursuant to Subsection 4.2.1.3.1.6) those meetings where attendance by an agency employee(s) or others is advantageous to the state [RCW 43.03.050 (3) and (4)].

• Reimbursement for a meal may include a customary gratuity. Total reimbursement for the combined total of the meal and customary gratuity is normally limited to the applicable per meal allowances displayed in SCHEDULE A of Subsection 4.2.7.2.2. The agency head or authorized designee may approve reimbursement for the actual cost of the meal when the agency requires the employee to attend a meeting that is being held or sponsored by a non-state organization and the meal cost as evidenced by a receipt exceeds the per meal allowance.

4.2.2.3.2.c

The advance approval of payments/reimbursements for meals at meetings should be limited to those situations where it would be advantageous to the state to pay for persons’ meals regardless of travel status. Approvals are to be in writing. One-time approvals for recurring meetings can be made at the time of the initial request.

4.2.2.3.2.d

Expenditures for meals for anniversaries of agencies, individual employment anniversaries, receptions for new, existing, and/or retiring employees or officials, election celebrations, etc. are prohibited under these regulations. Agencies are prohibited from using the provisions of Subsections 4.2.2.3.2 and 4.2.2.3.3 for any "hosting" activities. For state travel regulation purposes, "hosting" includes, but is not limited to, those activities that are intended either to lobby a legislator or a governmental official, or are to be a social rather than governmental business event, and includes expenditures for meals of those whom agencies are not legally authorized to reimburse.

4.2.2.3.3

Coffee and/or Light Refreshments

Effective Date:

Sept. 1, 1998

4.2.2.3.3.a

The required documented approval for coffee and/or light refreshments expense reimbursement (refer to Subsection 4.2.7.1.1.e) is to be endorsed on a Travel Authorization (form A40-A) or agency equivalent form, an Invoice Voucher (form A19-1A), or in a formally written agency memorandum. A justification supporting the authorization, including the names of the state organizations or persons attending the meeting (includes conferences, conventions, and formal training sessions) and the purpose or accomplishments, is to be included in the documentation.

4.2.2.3.3.b

The agency head or authorized designee may approve the serving of coffee and/or light refreshments at agency-sponsored meetings; however, no agency is required to provide coffee and/or light refreshments. This authority is not intended for use with the normal daily business of employees or officials, but rather for special situations or occasions, as determined by the agency head or authorized designee, where:

• The purpose of the meeting is to conduct official state business or to provide formal training that benefits the state; and

• The coffee and/or light refreshments are an integral part of the meeting; and

• The agency obtains a receipt for the actual costs of the coffee and/or light refreshments.

• Agency approval for the serving of coffee and/or light refreshments is to be provided to the agency person responsible for the meeting, prior to the event.

4.2.2.3.3.c

Agencies may make, under the provisions of RCW 41.60.150, expenditures for coffee and/or light refreshments as part of a recognition award. The total amount expended for the recognition award, including the coffee and/or light refreshments, is limited to the monetary level contained in RCW 41.60.150. Such expenditures for recognition awards are to be accounted for under object code "EG" (Employee Professional Development and Training) as defined in Subsection 7.2.6.2.

4.2.2.3.3.d

Expenditures for coffee and/or light refreshments for anniversaries of agencies, individual employment anniversaries, receptions for new, existing, and/or retiring employees or officials, election celebrations, etc. are prohibited under these regulations. Agencies are prohibited from using the provisions of Subsections 4.2.2.3.2 and 4.2.2.3.3 for any "hosting" activities. For state travel regulation purposes, "hosting" includes, but is not limited to, those activities that are intended either to lobby a legislator or a governmental official, or are to be a social rather than governmental business event, and includes expenditures for coffee and/or light refreshments for those whom agencies are not legally authorized to reimburse.

4.2.2.3.3.e

Reference Subsection 4.2.3.1.1.a for the policy governing coffee and/or light refreshments provided at official public meetings of boards and commissions.