10.40 - Meals

10.40
Meals

10.40.10
May 1, 1999

What is the basis for reimbursing meal costs?

10.40.10.a

Reimbursement for meal expenses is on an allowance basis not to exceed the amounts in effect at the time of travel, unless

An exception is specifically provided by statute, or

As authorized by Subsection 10.40.20.

The meal allowances for the continental USA are stated in Schedule A (PDF file) and Schedule B. The meal allowances for areas outside the continental USA are stated in Schedule C.

10.40.10.b

When an employee elects to use a travel trailer or camper in lieu of commercial lodging, reimbursement for meals is to be at the rates stated in Schedule A (PDF file) under the heading "Non-High Cost Locations". When an employee is requested by the agency to use their travel trailer or camper in lieu of commercial lodging, meals are reimbursed as part of the hourly per diem payment. (Refer to Subsection 10.30.70.b.)

10.40.10.c

When it becomes necessary to determine the amount to reimburse for individual meals (from the daily meals rate), use the following calculations rounded to the nearest dollar:

The breakfast portion is 25% of the set daily meals entitlement.

The lunch portion is 30% of the set daily meals entitlement.

The dinner portion is 45% of the set daily meals entitlement.

10.40.20
May 1, 1999

Exceptions to the meal allowances

10.40.20.a	Lag between state and federal rate changes. Schedules A (PDF file) 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 10.30.20.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 (PDF file) and B to reflect those changes as soon as possible thereafter.
10.40.20.b	Generally, travelers are to be reimbursed for meal expenses at the set per meal entitlement rates stated in Schedule A (PDF file), Schedule B or Schedule C. However, the agency head or authorized designee may require the agency's travelers to provide receipts for meal reimbursement. When receipts for meals are required, reimbursement will be based on an actual cost basis as evidenced by a receipt up to the applicable maximum per meal entitlement amount stated in Schedule A (PDF file), Schedule B, or Schedule C.
	Agencies must formerly adopt written policies and procedures under the provisions of Subsection 10.10.20, if they opt to reimburse actual meal costs. Whenever an agency statute permits meals to be reimbursed at actual cost and the actual cost exceeds schedule allowances, receipts are to be attached to the Travel Expense Voucher (form A20-A) or their file location referenced.
10.40.20.c	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.
10.40.20.d	Meal payments are not required to be reduced or eliminated due to meals served on airlines. Similarly, meal payments are not required to be reduced for continental breakfasts included in the lodging rate or registration fee of a meeting, conference, convention, or formal training session.
10.40.20.e	For non-mandatory attendance at seminars or professional meetings, reimbursement for meal expenses may be at less than the rates stated in Schedule A (PDF file), Schedule B, or Schedule C, provided that in all instances reimbursement at a lower rate is agreed to in writing by the traveler in advance of the travel.

10.40.30
May 1, 1999

What types of costs are included in meal allowances?

Allowable meal expenses include:

The basic cost of a meal,

Any applicable sales tax, and

Any customary tip or gratuity.

10.40.40
May 1, 1999

Certain meal costs cannot be reimbursed

10.40.40.a

Reimbursement for meal expenses incurred at the traveler’s official station or official residence is prohibited, except as provided for under the provisions of Subsection 10.40.60 and Subsection 60.20.10.

10.40.40.b

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

10.40.40.c

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 (PDF file), Schedule B, or Schedule C, 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.

10.40.40.d

See Subsection 10.40.70 for situations where meals with meetings cannot be reimbursed.

10.40.50
May 1, 1999

When may a traveler be reimbursed for meal costs?

The following two criteria must be met to receive a meal allowance:

Three Hour Rule

A traveler may be reimbursed for meal expenses only after the traveler is in travel status for three hours beyond the traveler’s regularly scheduled working hours for any one day. 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 10.40.60 (meals when not in travel status), nor to the provisions of Section 10.70 (travel of members of boards and commissions).

In travel status during the entire meal period

Travelers must be in travel status during the entire agency-determined meal period(s) in order to qualify to collect meal payments for meal(s), except as provided in Subsection 10.40.60.

10.40.60
May 1, 1999

Reimbursement for meals with meetings

10.40.60.a

RCW 43.03.050 (3) and (4) provides for reimbursement for meals, 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.

10.40.60.b

The agency head or authorized designee may authorize reimbursement for the allowable cost of meals (refer to Subsection 10.40.40 and Schedule A (PDF file) and B) of employees of the agency, and others the agency is legally authorized to reimburse, at meetings when the meetings are away from the employee’s or official’s regular workplace regardless of travel status, and without regard to the Three Hour Rule of Subsection 10.40.50(1). 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 (Subsection 10.10.10) those meetings where attendance by an agency employee(s) or others, and reimbursement for the meals regardless of travel status, is advantageous to the state [RCW 43.03.050 (3) and (4)].

Approvals must be in writing (Subsection 10.40.80). One-time approvals for recurring meetings can be made at the time of the initial request.

10.40.70
May 1, 1999

Expenditures for meals with meetings are prohibited in some cases

Agencies may not make expenditures for meals in the following situations:

For anniversaries of agencies, receptions for new, existing, and/or retiring employees or officials, election celebrations, etc.

Any "hosting" activities. "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 include expenditures for meals for those whom agencies are not legally authorized to reimburse.

10.40.80
May 1, 1999

Documentation of approval for meals with meetings is required

Agencies must document the request and approval for expenditures for meals with meetings. Agencies may use a Travel Authorization (form A40-A) or agency equivalent form, an Invoice Voucher (form A19-1A), or a formally written agency memorandum for this purpose. The documentation should provide support for 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 of the meeting.

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Return to CHAPTER 10

10.40.40.a	Reimbursement for meal expenses incurred at the traveler’s official station or official residence is prohibited, except as provided for under the provisions of Subsection 10.40.60 and Subsection 60.20.10.
10.40.40.b	Reimbursement for meal expenses is not to be authorized when a traveler does not incur expenses for meals because they are furnished.
10.40.40.c	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 (PDF file), Schedule B, or Schedule C, 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.
10.40.40.d	See Subsection 10.40.70 for situations where meals with meetings cannot be reimbursed.