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Meals

Meals are not reimbursable unless the trip includes an overnight stay.

Meals are not reimbursable if purchased within an employee’s designated headquarters city.

Actual expenses up to the GSA rate for state and local funds may be claimed. Receipts not required, except for any single meal greater than $75.00. The GSA rate is determined by the destination city and if that city is not available on the table use the "Standard Rate" for that state.

Local funds only – actuals over the GSA rate are allowed, but will require receipts or other substantiation (if travel card was used the transaction in Concur provides the required substantiation, so an actual receipt is not required) for total amount claimed for that day.

Meals must be documented as a total per day in Emburse.

Business Meals
A business meal is any food or beverage purchased for a valid business purpose involving two or more individuals with one being an employee.  Examples include discussing work with a client, candidate, vendor, or employee. To qualify, the expense must be considered "ordinary and necessary".

 

  • Business meals are not allowed on state funds.

  • Business meals should use expense object code 6340-Business Meal (nontravel report) or Business Meal (travel report).

  • Business meals occurring during overnight travel are not counted as part of the employee’s meal total for the day.

  • Business meals will require a receipt as documentation regardless of the dollar amount.

  • All business meals require the substantiation of those who attended and the business purpose/discussion in addition to the receipt. 

    • The “business purpose” may be a summary of the A&M-relevant topics discussed at the meeting.  This can come from an agenda or be in bullet-point format. 

    • A list of attendees, both employees and non-employees, should be included as well. 

  • The IRS requires that all food purchases for consumption document the business purpose and who attended per above.  This may be done on the payment request or OneCard transaction. The receipt normally provides the where, what, and when, but if it does not, that must also be documented. If this is not sufficiently documented, it will be considered tax-reportable income to the employee as the IRS will see this as a fringe benefit to the employee.   

  • Sales Tax

    • Tax-exempt if paid by direct bill or OneCard.   Present sale tax exemption form prior to payment.

    • Employee can be reimbursed for sales tax if the business meal was paid with a personal form of payment.

  • Individuals working alone through lunch or dinner are not allowed to have personal meals paid; they are not considered business meals.  Daily meals for employees may not be provided; only for employee appreciation, retirement, longevity or other special employee recognition events.

    • Individual meals outside of travel are not an allowable expenditure and are a violation of Texas A&M System Policy 33.04: Use of System Resources and Texas A&M System Policy 07.01: Ethics.

  • Alcohol is only allowed when purchased and consumed as part of a business meal, or if there is a business reason for the purchase. Alcohol is not allowable as part of regular travel meals, even when using an account that allows for the purchase of alcohol.  If alcohol is purchased, it must be identified and coded 6341-Alcohol (nontravel report) or Business Meal-Alcohol (travel report)

Lodging

State Funds

Actual lodging expense not to exceed the maximum lodging reimbursement rate. The maximum lodging rate is the GSA rate for that destination city and for that particular month. If the destination city does not appear, then use the Standard Rate. If in the state of Texas do not use the standard GSA rate, use the rate of $85. If two employees share a hotel room, each employee is allowed up to the maximum lodging rate per employee, but limited to the actual cost of the shared room.

A traveler may voluntarily decrease meal allowance to increase lodging rate (cannot decrease lodging rate to increase meal allowance) to increase the maximum allowance for lodging.

Hotel tax is not included in the maximum lodging allowance. Therefore, hotel taxes can be claimed even if it causes the daily lodging amount to be exceeded. See the examples provided in the link above.

Local Funds
Actual cost of lodging for overnight travel is allowed. It is not limited to the GSA rate as it is with state funds. Also, it is not required to document the use of a non-contract hotel as it is with state funds.
Hotel Occupancy Tax Exemption
When traveling within the state of Texas, using local funds or state funds, we are considered exempt from the Texas Hotel Occupancy Tax. At the time of check in present the Texas Hotel Occupancy Tax Exemption Form. It is optional; however, the Texas Sales Tax Exemption Form may also be presented at the time of check-in to receive sales tax exemption on parking, internet, etc.
Receipt Requirements
A receipt is required to be attached to the expense report and must show: vendor name, vendor address, daily itemization of all charges, name of the employee/occupant, single room rate, and proof of payment. In addition to providing an itemized receipt, in Concur the expenses for lodging must be itemized per day on the expense report.
Lease of Apartment or House
An employee/traveler may lease an apartment or house in the event there is a cost savings to the university or other factors exist that make the stay at a traditional lodging establishment inefficient to the business travel. The expense report must provide the purpose a lease was the preferred lodging with cost comparison or other explanation of why it was more efficient for the business travel. The expense report must also provide a copy of the lease and proof of payment to satisfy the receipt requirement for lodging. The lease must be in the individual's name and not in the name of the university. If the lease must be in the university's name then follow the appropriate university contract requirements and provide documentation of that approval process.