W. Va. Code R. § 148-ADM-6 - Meals

6.1 Meal expense reimbursement is limited to actual expenses for food, service and gratuities, not to exceed the Authorized Daily Rates (ADR) as established by the General Services Administration (GSA). Specifically excluded are alcoholic beverages and entertainment expenses. Where a percentage of the maximum daily rate is used, the traveler may round the calculated amount up to the next whole dollar. Meal reimbursement is allowed when lodging is listed as "gratis" or "no charge."

6.2 State employees will be reimbursed the actual cost of meals when there is an overnight stay. Employees will be reimbursed actual costs not to exceed the established General Service Administration (GSA) meal rates.

6.3 Exceptions may be granted to these rates in situations when authorized by the cabinet secretary/agency head. If reimbursement is made in excess of the GSA rates, receipts are required and the cabinet secretary/agency head must approve the expense voucher.

6.4 When meals are provided for a traveler, the traveler's maximum daily rate shall be reduced by the appropriate amount. To determine the amount of deductions for meals, allowances for meal expenses shall be deducted accordingly:

Breakfast 20% of the maximum daily rate

Lunch 20% of the maximum daily rate

Dinner 60% of the maximum daily rate

6.4.1 First and last day of travel: On the first and last days of travel of an overnight trip when no meals are provided, the allowable reimbursement is based on 75% of the GSA per diem rate for the specific city. Departure or arrival times are not considered. If meal(s) is provided gratis or as part of a registration fee as part of the business travel, the per diem rate must be reduced by the appropriate amount as indicated in 6.4 from the 75% of the GSA ADR.

6.5 Meal expenses for single day travel are not reimbursable. Single day travel is travel without an overnight stay. Travel without an overnight stay will not qualify a traveler as being away from home for purposes of receiving non-taxable meal reimbursement. This does not apply to Guardian Travel.

6.6 The following qualifications for extraordinary meal expense reimbursement require the exercise of good judgment in determining what is a "reasonable" expense to incur for the situation.

6.6.1 Guardian Travel: Travelers transporting or accompanying clients, patients, students or others entrusted to a spending unit for their care, education or placement, may be reimbursed the actual cost of meals, not to exceed the ADR. Receipts (or the student signature form) per the state's current guidelines are required.

6.6.2 Employees in undercover operations, law enforcement personnel and others in certain occasional overtime situations, at the direction of the spending officer/designee, may be reimbursed for their actual expenses. These cases must have the approval of the cabinet secretary or agency head. Agencies should keep appropriate documentation on file.

Notes

W. Va. Code R. § 148-ADM-6