7.7 Subject: TRAVEL REIMBURSEMENT AND PER DIEM
Adopted: September 12, 1996
Amended: June 12, 1997
Amended: September 11, 1997
Amended: August 12, 2003
Amended: October 11, 2011 with an effective date of January 1,2012
Applicability
This policy applies to all members of the Board of Regents, faculty and staff traveling on official University business.
Policy
Travel on official University business by members of the Board of Regents, faculty and staff is integral to the University's mission. The University shall reimburse the reasonable and allowable costs of this travel. No per diem for attendance at Board or committee meetings shall be paid to Regents.
The University recognizes that it must comply with the New Mexico Per Diem and Mileage Act, NMSA 1978, (the "Act")and the U.S. Office of Management and Budget Circular A-21(see “Cost Accounting Standards,” UBPPM Policy 2400). To ensure compliance, the Board of Regents has determined the following reimbursement per diems as permitted in Section 10-8-4 of the Act and the federal cost accounting standards.
Definitions
Federal rates: Meal per diem rates set forth from time to time by the Internal Revenue Service (IRS) and U.S. Department of State.
State Funds: Funds appropriated to the University in the General Appropriation Act or those provided in the New Mexico Constitution.
Institutional Funds: All University funds not defined as state funds.
Federally Sponsored Travel
Employees who are reimbursed solely from federal funds will be reimbursed for meals and incidental expenses at the federal reimbursement rates, as provided in §10-8-4(C)(2) of the Act, for travel to destinations outside of New Mexico. Meal per diem for travel within New Mexico is limited to the lowest federal meal per diem rate applicable to New Mexico; this rate is applicable to all travel within New Mexico even if the IRS designates a higher rate for a specific city in New Mexico.
Other Travel
Out-of-state travel: Reimbursement from state funds shall be either per diem of $115 as provided in §10-8-4(C)(2)of the Act or actual expense for lodging and reimbursement for meals of $45 per day as provided in §10-8-4(L)of the Act, with the difference between the state funded portion and the amount allowed by federal meal per diem rates to be reimbursed with institutional funds. If the Board of Regents finds that a per diem allowance of $115 is inadequate for out-of-state travel to a geographical area, the per diem allowance shall be $215 for out-of state travel to that geographical area.
In-state travel: Reimbursement from state funds shall be either per diem of $85 as provided in §10-8-4(B)(2) of the Act or actual expense for lodging and reimbursement for meals of $30 per day as provided in §10-8-4(L) of the Act, with the difference between the state funded portion and the amount allowed by federal meal per diem rates to be reimbursed with institutional funds consistent with the limitations discussed in federally sponsored travel above. If the Board of Regents finds that a per diem allowance of $85 is inadequate for reimbursement of expenses in any municipality in this state, the per diem allowance shall be $135 for travel to the municipality.
Implementation
The President shall adopt administrative policies and procedures to implement this policy.
References
Per Diem and Mileage Act, NMSA 1978; U.S. Office of Management and Budget Circular A-21; Travel Reimbursement Policies and Procedure, UBPPM Policy 4030; “Cost Accounting Standards,” UBPPM Policy 2400.
Comments
should be sent to BRPM@UNM.edu
www.unm.edu/~brpm