Instead of substantiating actual meal, incidental expense (i.e. tips) and lodging expense for travel, the traveler may be reimbursed on the basis of a per diem and lodging allowance. However, in principle, lodging expenses of guest travelers should be paid by direct billing or actual cost reimbursement based on an original receipt, up to the amount of the fixed allowance.
The University does not require prorating of per diem and lodging allowance on travel days: Per Diem and lodging allowance are paid undivided on the basis of the location and number of days.
Overnights flights on University business are included in the Per Diem calculation.
29.3.8.1. Adjustments to the Per Diem and lodging allowance
When a conference provides meal(s) or meals are covered by meeting expense, half of per-diem is paid.
Stays Longer Than 30 Days
The lodging allowance is multiplied by 0.6.
The Per Diem is kept unchanged.
Note1: When an individual's original estimated travel is for more than 30 days in one location, the reduced rate (0.6 x lodging allowance) applies from the first day. When an individual in travel status at a location is granted extension to a trip originally estimated at less than 30 days, the 30-days-or-less rate applies for the first 30 days and the more-than-30-days rate applies from the 31st day through the end of the trip. The 60% policy is based on the assumption that a long term traveler can reduce the lodging expenses by renting instead of paying on a day-by-day basis.
Note2: If there are any difficulties regarding this payment (such as in a case where the application of the provision of this paragraph is unreasonable, etc), the Vice President for Financial Management shall decide the appropriate amount on a case-by-case basis.
29.3.8.2. Exception to the Per Diem and Lodging Allowance
If a supervisor provides written justification that compliance with the per-diem and lodging allowance is impractical or not preferable for a particular situation, and the Vice President for Financial Management approves, actual costs may be reimbursed based on actual expense receipts even if the set amount exceeded.
- Such exceptions must be approved before travel.
29.3.8.2.1 Approval for exceptional lodging expense by the budget holders
In the following cases, when the budget holder approves the exceptional lodging allowance, it shall be regarded that the Vice President for Financial Management has approved, and the lodging allowance can be settled based on the receipt of the actual cost, up to 150% of the prescribed amount.
(a) When the organizer of international conference, etc. designate or recommend a hotel
(b) When the security situation in the travel destination is considerably bad and the safety of the travelers may be hampered
(c) When there is no appropriate accommodation within 30 minutes of to the venue by public transportation
29.3.8.3. Actual Expenses and Per Diem
Travelers cannot use both actual expense and per diem methods for meals or hotel during the same trip. No exceptions.
29.3.8.3.1. Meal Related to Meetings
It is possible to take visitors out for meals or to invite guests during a business trip with the prior approval of the supervisor and the budget holder. The cost will be reimbursed up to a maximum amount per head. (Appendices & Table)
On such occasions, receipts for actual expenses may be submitted for reimbursement and half of per-diem will be paid on that day.
29.3.8.3.2. The Vice President for Financial Management can authorize higher amounts for special guests.
These approvals must be obtained in advance, otherwise the cost of meeting meals will not be reimbursed. All guests must be listed on the claim form and receipts must be attached to the form as proof of payment.
29.3.8.4. The Per Diem is not paid by the University if the travel is outside duty (business travel within the area of 80 km that does not require lodging.)
