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Controller's DivisionOUS Financial Administration Standard Operating Manual (FASOM) |
The content of this policy is current, although it has not yet been transitioned to the new Fiscal Policy format. This will be accomplished as time and resources permit.
Summary of Travel Reimbursement Rates, .pdf - effective 08/01/08.
| Category | Rate Summary | Policy | ||||||||||||||||||||||||
INSTATE: Meal per diem $45
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All Oregon Cities are low cost cities
IE = Incidental Expenses |
Standard: The OUS per diem equals the federal rate using the IRS's High-Low Substantiation Method with the institutional president having the discretion to establish their institution's rates below this amount (see note A below). Deductions required for meals provided. Lodging tax is reimbursed as a miscellaneous expense. No receipts required for lodging, meals and incidental expenses. Institutional policy applies regarding pre-approvals. Exceptions: (1) Conference: Lodging at actual and reasonable cost (lodging receipts required). (2) Portland: Institutional policy applies regarding exception for lodging at actual and reasonable cost for the Portland Metropolitan area (lodging receipts required). | ||||||||||||||||||||||||
| OUT-OF-STATE, Continental US: High meal per diem $58.00
Low meal per diem $45.00
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High: See list of High Cost Cities
Please note Conference Exception to the right IE = Incidental Expenses |
Standard: The OUS per diem equals the federal rate using the IRS's High-Low Substantiation Method with the institutional president having the discretion to establish their institution's rates below this amount (see note A below). Deductions required for meals provided. Lodging tax is reimbursed as a miscellaneous expense. No receipts required for lodging, meals and incidental expenses. Institutional policy applies regarding pre-approvals. Exception: (1) Conference: Lodging at actual and reasonable cost (lodging receipts required). | ||||||||||||||||||||||||
| FOREIGN |
Meals, IE & Lodging
Please note Conference Exception to the right |
Standard: The OUS per diem equals the federal rate using the Department of State's Foreign Per Diem Rates by Location with the institutional president having the discretion to establish their institution's rates below this amount (see note A below). Deductions required for meals provided. Lodging tax is included in the per diem rate. No receipts required for lodging, meals and incidental expenses. Institutional policy applies regarding pre-approvals. Exception: (1) Conference: Lodging at actual and reasonable cost (lodging receipts required). | ||||||||||||||||||||||||
| NON-CONTINENTAL US AND OVERSEAS NON-FOREIGN AREAS (e.g., Alaska, Hawaii, Guam, etc.) | Meals, IE & Lodging Check Maximum Per Diem Rates Outside the Continental United States web site in FASOM 11.06. Please note Conference Exception to the right. IE = Incidental Expenses |
Standard: The OUS per diem equals the federal rate using the Per Diem Committee’s Maximum Per Diem Rates Outside the Continental United States with the institutional president having the discretion to establish their institution’s rates below this amount (see note A below). Deductions required for meals provided. Lodging tax is reimbursed as a miscellaneous expense. No receipts required for lodging, meals and incidental expenses. Institutional policy applies regarding pre-approvals. Exception: (1) Conference: Lodging at actual and reasonable cost (lodging receipts required). |
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| MILEAGE, Private Vehicle: | Reimburse at 58.5 cents per mile effective August 1, 2008. | The OUS mileage reimbursement rate equals the GSA federal rate with the institutional president having the discretion to establish their institution's rate below this amount (see note A below). | ||||||||||||||||||||||||
| NON-COMMERCIAL LODGING: | Per diem is $25.00 per night. | OUS establishes the per diem rate for non-commercial lodging. | ||||||||||||||||||||||||
| PRORATION of MEALS & INCIDENTAL EXPENSES PER DIEM for Partial Days Involving an Overnight Stay: | PARTIAL DAY MEAL & INCIDENTAL EXPENSE PER DIEM Meal per diems for initial day of travel and final day of travel will be based on the following schedule based on departure and arrival times:
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| ALLOCATION of MEALS & INCIDENTAL EXPENSES PER DIEM: | OUS establishes the methodology for allocation. A deduction is necessary for meals provided. The proration shall be: breakfast 25%, lunch 25%, and dinner 50%. | |||||||||||||||||||||||||
| INCIDENTAL EXPENSES: | OUS establishes the definition of incidental expenses. Incidental expenses are combined with meals into a single rate and include, but are not limited to, expenses for laundry, cleaning and pressing of clothing, and fees and gratuities for services, such as for waiters and baggage handlers. | |||||||||||||||||||||||||
| MISCELLANEOUS EXPENSES: | OUS establishes the definition of miscellaneous expenses (see FASOM 11.02 C). All miscellaneous expenses must be itemized. Commercial ground transportation requires receipts if over $75 per item; all other miscellaneous expenses require receipts if over $25 per item. | |||||||||||||||||||||||||
Note A: If the institutional president exercises the option of establishing rates at a lower amount, a copy of the institutionally approved rates will be submitted to the Controller's Division prior to implementation. If the institutional president does not exercise this option, the OUS rates apply.
Note: This electronic document supersedes all previous versions and is subject to change.
Contact: cdwebmaster@ous.edu
Last Updated: 07/31/08
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