1. A. Meals and Incidentals While in Travel Status

   1. 1. Meal and incidental rates based on the GSA meal rates for the 48 contiguous states. The GSA meal and incidental rates can be found at https://www.gsa.gov/travel/plan-book/per-diem-rates.

   2. 2. Alaska, Hawaii, and U.S. Territories shall follow the rates below:

      1. a. Meals—Breakfast $20/, Lunch $34, Dinner $51
      2. b. Incidentals—$5 per day
      3. c. First and last day meal and incidental reimbursements shall not exceed $82.50
   3. 3. Meal rates include taxes and tips, travelers cannot be reimbursed separately for those items. Receipts are not required for meals within these rates unless a cash advance was received.

   4. 4. Meal and Incidental Reimbursement for Single Day Travel - Meals are not eligible for reimbursement on single day travel. When an authorized traveler of the State is in travel status where no overnight stay is required, meals are not eligible for reimbursement. However, the department head is allowed to authorize single day meal reimbursements on a case-by-case basis or by types(s) of single day travel when it is determined to be in the best interest of the agency. In those cases, the agency must keep the approvals in the travel file and agencies are responsible for reporting the reimbursement as taxable wages to the traveler. Each department head or his/her designee is to determine whether the travel is best suited for single day or overnight.

      1. a. If a department head or his/her designee determines that single day meals will be reimbursed, they must adhere to the following allowances: To receive meal reimbursements on single day travel, a traveler must be in travel status for more than 12 but less than 24 hours. Reimbursements for single day travel must not exceed 75 percent of the total M&IE rate for the applicable travel location meal rates. This rate is listed as the first and last day of travel on the M&IE rates page of the applicable location.

   5. 5. Meal and Incidental Reimbursement for Travel with Over Night Stay

      1. a. On the first and last travel day, employees are only eligible for 75 percent of the total M&IE rate for the applicable travel location. The Meals & Incidental Expense breakdown page has a table showing the calculated amount for the "First and Last Day of Travel."
      2. b. Student group trips including employees required to travel with student groups (including athletic travel) are eligible for the full M&IE rate on the first and last day of travel for the applicable travel location when travel begins prior to 8 a.m. and ends beyond 8 p.m..
      3. c. Incidental expenses are limited to $5 per day for domestic travel. Domestic incidental expenses include tips for valet, porters, baggage carriers, and hotel staff.
   6. 6. Reimbursement for alcohol is prohibited
   7. 7. If meals are included in a conference schedule, including continental breakfast and are part of the registration fee, the traveler cannot request/receive additional reimbursement for that meal. If a traveler has dietary restrictions, agencies may allow the traveler to claim reimbursements for any meals provided at a conference, meeting, or other work function that may pose a health risk to the traveler if consumed.
   8. 8. Meals provided by relatives and/or friends may not be reimbursed unless the host can substantiate costs for providing meals to the traveler. The reimbursement amount for the traveler’s portion of the meal must be reimbursed at the actual cost but shall not exceed the published meal rate for the applicable travel location. The traveler must provide documentation and obtain approval from the department head.

2. B. Special Meals

   1. 1. Special meal needs are infrequent, extraordinary, and/or emergency situations when state employees are required by their supervisor to work more than a twelve-hour weekday or six-hours on a weekend. Special meals also includes meals provided during working meetings of department staff. Special meals do not include normal visits, meetings, or reviews.

      1. a. Special meals should not be served at brief meetings, particularly meetings that could be scheduled at times other than meal times.
   2. 2. Special meals must have prior approval from the Commissioner of Administration for all state agencies other than higher education. The entity head of higher education institutions or his/her designee may approve special meals prior to the meal date. Special meals should be placed on a state issued credit card.
   3. 3. All special meals must have a sign-in sheet.

   4. 4. Requests for one-time special meals must be signed by the department head and require prior approval by the Commissioner of Administration. These requests must include:

      1. a. date of event;
      2. b. name of each recipient;
      3. c. total number of attendees;
      4. d. estimated cost of meal;
      5. e. estimated cost per person;
      6. f. justification for special meal.

   5. 5. The Commissioner of Administration may delegate approval to a department head on a fiscal year basis. Requests must be submitted every fiscal year the delegation is needed. Once approval is received, the department head may authorize a special meal within the published meal rate of the meeting location. A reasonable delivery fee and tip may be allowed if ordered from an outside vendor. Tips should never exceed 20 percent of the meal cost.

      1. a. Requests to the Commissioner of Administration for special meal delegations must:

         1. i. be submitted on agency letterhead and signed by the department head;
         2. ii. include clear justification of the necessity and appropriateness of the request;
         3. iii. include a statement that rates for meal reimbursements will be in accordance with PPM 49 unless specific approval is received from the Commissioner of Administration to exceed meal rates.

   6. 6. Agencies with a special meals delegation must report all special meals on a quarterly basis to StateTravel@LA.Gov. Higher education institutions must send the special meals report to the entity’s management board. The Special Meals Report template can be found here: https://www.doa.la.gov/media/s43etwyx/special-meals-report-template.xlsx. The special meals report must include:

      1. a. year and quarter being reported;
      2. b. agency name;
      3. c. name of report preparer;
      4. d. phone number and email address of report preparer;
      5. e. date of event;
      6. f. event title;
      7. g. name and title of person(s) receiving reimbursement, if applicable;
      8. h. if a state credit card was used, the name and title of the cardholder must be reported;
      9. i. name and title of each recipient;
      10. j. total number of attendees;
      11. k. total cost of meal;
      12. l. cost per person;
      13. m. justification for special meal.
   7. 7. In order for an agency’s special meals delegation renewal to be considered for approval, the special meals quarterly reports must be submitted.
   8. 8. Special meals also apply to visiting dignitaries or executive-level persons from other governmental units.

   9. 9. Special meal documentation must be kept on file and must include:

      1. a. a detailed breakdown of all expenses incurred, with appropriate receipts(s);
      2. b. subtraction of any alcoholic beverage costs.
      3. c. copy of prior written approval from the Commissioner of Administration or for higher education, the entity head or his/her designee.

Authority Note

AUTHORITY NOTE: Published in accordance with R.S. 39:231.

Historical Note

HISTORICAL NOTE: Written by the Office of the Governor, Division of Administration, November 1, 1972, published LR 1:179 (April 1975), amended LR 1:338 (August 1975), LR 2:312 (October 1976), LR 5:93 (May 1979), LR 6:405 (August 1980), LR 7:7 (January 1981), LR 8:406 (August 1982), LR 15:820 (October 1989), LR 16:965 (November 1990), LR 26:1256 (June 2000), LR 27:807 (June 2001), republished LR 27:1495 (September 2001), LR 28:1130 (June 2002), LR 30:1116 (June 2004 LR 31:1189 (June 2005), LR 32:939 (June 2006), LR 33:967 (June 2007), republished LR 33:1320 (July 2007), amended LR 34:1305 (July 2008), LR 35:1198 (July 2009), LR 36:1654 (July 2010), LR 37:2055 (July 2011), LR 38:1482, (July 2012), LR 39:1667 (July 2013), LR 40:1060 (June 2014), LR 41:1052 (June 2015), LR 42:990 (July 2016), LR 44:1183 (June 2018), LR 43:1119 (June 2017), LR 45:821 (June 2019), LR 46:849 (June 2020), LR 46:1484 (October 2020), LR 47:823 (June 2021), LR 47:1061 (July 2021), LR 48:1454 (June 2022), LR 48:2523 (October 2022), LR 49:1020 (June 2023), LR 51:762 (June 2025), effective July 1, 2025, LR 52:000 (June 2026), effective July 1, 2026.