Controller's Office

Per Diem

A per diem reimbursement for meals, including gratuity, shall be paid to Lewis-Clark State College employees in accordance with amounts set by the State Board of Examiners, for all official travel.

If employees are absent from their official station for less than twenty four (24) hours, a partial-day reimbursement for meals, including gratuity, shall be paid in accordance with amounts set by the State Board of Examiners, subject to the following time limitations: 

     Breakfast:  If the actual departure time is 7:00 am or before or if the return time is 8:00 am or after.

     Lunch:       If the actual departure time is 11:00 am or before or if the return time is 2:00 pm or after.

     Dinner:      If the actual departure time is 5:00 pm or before or if the return time is 7:00 pm or after.

The cost of meals furnished as part of a conference registration fee shall be deducted from the traveler’s per diem at the partial-day meal reimbursement rate. 

Taxable Meals
Accordingly to I.R.S. regulations, meal reimbursement for travel of less than 24 hours that does not require an overnight stay must be reported as taxable income.  The I.R.S. considers these meal costs as “personal” rather than “business” expenses and the reimbursements are subject to federal, state and applicable Social Security taxes.

Meal Receipts
Meal receipts are not required to support the claim for full or partial day per diem reimbursements. Itemized receipts are required if hosting a business group meal. 

Maximum Per Diem Reimbursement Rates

Daily Per Diem Reimbursement

  • In State- $30.00 per day
  • Out-of-State- $46.00 per day (unless the destination city is listed on the federal per diem website.)

Partial Day Per Diem Reimbursement When employees are absent from their official station on official business for less than twenty four (24) hours, partial day per diem reimbursement may be provided at an amount equal to a maximum of twenty-five percent (25%) of the total per diem rate for breakfast, thirty-five percent (35%) of the total per diem rate for lunch, and fifty-five percent (55%) of the total per diem rate for dinner.

 

In-State

Out-of-State

Breakfast – 25%

$7.50

$11.50 or 25% of Federal Rate

Lunch – 35%

$10.50

$16.10 or 35% of Federal Rate

Dinner – 55%

$16.50

$25.30 or 55% of Federal Rate

 Out-of-State Base Rate Change:

Official action was taken by the members of the State Board of Examiners to amend the base out-of-state per diem rates from $39.00 to  $46.00 per day. LCSC will adopt the policy in conjunction with the State Controller’s Office for travel occurring after  January 1, 2010

Idea Boy Lc



Did you know that the following are part of the travel per diem?





Miscellaneous tips or gratuities paid to service personnel, whether related to meals, lodging, or other services, will not be reimbursed separately. These are included in the per diem allocation. 

  • Baggage handling and storage
  • Hotel housekeeping
  • Valet services