University System of New Hampshire
Financial and Administrative Procedures

PER DIEM RATES, DOMESTIC AND FOREIGN
Procedure 7-008
Issued By: Controller
Revised Date: 09/10/03

A. FEDERAL MEALS AND INCIDENTAL EXPENSE PER DIEM RATES

Meals are reimbursed in an amount not to exceed the standard (i.e., per diem) meal allowance unless an exception has been granted (see Procedure 7-007, Travel Meals). This allowance is based on the federal meals and incidental expense (M & IE) per diem rates in effect for the locality of travel on the date of travel. Locality of travel is the place where the traveler stops for sleep. Use of these rates eliminates the need for substantiating actual meal costs. Per diem rates vary by city. The federal continental U. S. rates are usually updated annually, most often in January. Foreign meal per diems are issued on a monthly basis.

Note: Use of U.S. Government approved per diem rates for lodging is not available to USNH travelers.

B. WHERE TO FIND CURRENT PER DIEM RATES

The General Services Administration of the U. S. Government establishes the meals and incidental expense (M&IE) per diem rates. A complete list of current rates is available by calling the Travel Coordinator at UNH (862-2023), Plymouth (535-2252), or Keene (358-3477).

In addition, the rates may be obtained on the World Wide Web through the following addresses:

C. WHEN PER DIEM RATES MUST BE ADJUSTED

  1. A traveler in the continental U.S. who is entitled to less than the full per diem rate should claim reimbursement for meals and incidental expense according to the following schedule:


    2. PER DIEM
    M & IE           $39 $44 $49 $54 $59 $64
    Breakfast - 20% $ 8 $ 9 $10 $11 $12 $13
    Lunch - 25% 10 11 12 13 15 16
    Dinner - 55% 21 24 27 30 32 35

    In those instances where the sum of the individual meals are more than the full per diem rate, the traveler's reimbursement is limited to the full per diem rate.

  2. A traveler outside the continental U.S. who is entitled to less than the full per diem rate should adjust their per diem rates in the same manner as indicated in section C.1, using the same percentages for breakfast, lunch and dinner.


  3. Per diem rates must be adjusted in the following circumstances:

    1. On the first and last day of travel. A traveler is entitled to per diem reimbursement for those meals eaten while traveling during the first and last day of travel in addition to the full allowance for incidentals. For example: If the traveler leaves home before eating breakfast, the traveler would normally be entitled to the full per diem for the first day of travel. If he or she leaves home after eating breakfast, the per diem reimbursement would be reduced by the amount allocated to breakfast according to the per diem rate schedule above. Thus, if the full day rate is $49, the partial per diem rate allowed for the first day of travel is $39 ($49 less $10).
    2. When the conference attended provides some meals as part of the conference registration fee. For example: A traveler attends a 3-day conference. The conference provides breakfast for all attendees on the second day of the conference at no charge to participants. Since the cost of breakfast is part of the conference registration fee, the traveler is not entitled to reimbursement for breakfast. If the full day rate is $54, the partial per diem allowed for the second day of the conference is $43 ($54 less $11).
    3. When a colleague, vendor, or other third party pays for a meal.
    4. When the USNH traveler claims the actual cost of a business or entertainment meal (see Business Expenditures Procedure 8 - 009, Meals and Entertainment).

The official version of this information will only be maintained in an on-line web format.
Any and all printed copies of this material are dated as of the print date. Please make certain
to review the material on-line prior to placing reliance on a dated printed version.