Faculty & Staff

Applicability

Per diem is a maximum travel allowance to be applied to lodging, meals, and incidental expenses associated with approved business travel. The use of a per diem by Mailman School travelers should be rare.

Per diems may only be used in two instances:

1. Where local custom or culture makes it difficult to obtain receipts: The University has a waiver such that travelers are not required to receive prior approval to use per diems in resource-poor countries. However, the traveler should submit with his/her TBER an approved Policy Exception or Adjustment Request.
2. Where the international project is funded by a grant or contract that allows per diem for travel under the terms of the grant or contract, as documented in the budget, award documentation, or separate written approval from the funding agency.

Claiming Per Diem

If a per diem is to be claimed, the traveler must select per diems for the duration of the trip, i.e., the traveler cannot alternate between per diem and actual receipts.

Per diem is only given if travel is conducted outside the traveler’s home city and if the trip exceeds 12 hours.

It is the responsibility of the employee to know and calculate the current per diem rate when submitting the TBER. The per diem rate consists of two elements:

1. A maximum rate for daily lodging expenses
2. A rate for meals and incidental expenses (M&IE)

Rates and Documentation for International Travel: Columbia University uses the U.S. government per diem rates for resource-poor localities around the world. Three figures are provided: the maximum lodging amount, the M&IE rate, and the total of these two, which is the maximum per diem rate. The rates are updated on a regular basis and are published on the U.S. State Department Foreign Per Diem website.

A printout from the website showing the per diem effective date and amounts must be provided as the source document for per diem expenses claimed on a TBER. If a per diem reimbursement rate exceeds the USG rate, the excess amount over the USG rate must be paid by the traveler.

Rates for National Travel outside the region of the traveler’s home base in a foreign country: The field office should establish per diem rates based on U.S. Embassy in-country rates and review them at least annually to ascertain if adjustments are needed.

Lodging

The amount of reimbursement for lodging is either the actual hotel rate per day or the per diem amount (USG maximum lodging amount), whichever is less. An original itemized hotel bill must be supplied as documentation for the expense in either case. Non-reimbursable items (e.g., movies, mini-bar alcoholic beverages) must be subtracted by the traveler before submitting the TBER.

When travel will be covered by USG-sourced funds, the traveler should ask for the USG rate when booking a room and explain that he/she is conducting business with the U.S. government in coordination with local partners. (See Appendix 47 of the ICAP SOPs for a sample letter.)

Lodging costs exceeding the per diem rate will only be reimbursed in extraordinary circumstances. The employee must submit with the TBER a Policy Exception or Adjustment Request explaining the extenuating circumstances. This memo will be approved by the Columbia University Mailman School Dean’s Office if the exception is deemed justifiable. 

Note: Lodging receipts must be attached, whether or not the lodging per diem is paid.

Meals and Incidentals

The Meals and Incidentals Expense (M&IE) allowance is a daily allowance intended to cover meals, tips, and other small costs, including laundry. No receipts are required to claim the M&IE allowance. Any additional amount spent above the per diem is at the expense of the employee and will not be reimbursed.

If claiming the M&IE allowance, the traveler must select per diems for the duration of the trip (i.e., the traveler cannot alternate between per diem and actual receipts).

For differing lengths of travel time, the M&IE allowance should be calculated as follows:

• Travel under 12 hours is not eligible for M&IE
• If travel is more than 12 hours but less than 24 hours, the allowance is 75% of the applicable M&IE per diem rate
• When travel is 24 hours or more, the M&IE per diem is 75% on the day of departure and 75% on the day of return