Accounts Payable and Travel


Meals and Lodging

The University Travel Card is available to you as a convenience for your business travel expenses. Best Practice is to use your University Travel Card for all business travel expenses.

Individual meal expenses are not payable or reimbursable unless the trip includes an overnight stay.  Meal expenses are allowed on the Travel Card when using local funds only.

Meals are not payable or reimbursable if purchased within your designated headquarters (city).

Travel Meal Expense payments/reimbursements are not a per diem.  Individual meal expenses are actual amounts and cannot exceed the Meals & Incidentals (M&IE) daily rates. 

The GSA Per Diem M&IE Rate for meals is determined by the destination city.  If that city is not available on the table, use the 'Standard Rate" for that state.  Add the M&IE daily rate to the GSA Rate field in your Concur Expense Report Header.  The M&IE rate applies to each day - leftover amounts cannot be carried over to another day.

An employee must claim only the actual expense incurred for meals, not to exceed the maximum allowable daily rates as listed in the GSA Per Diem (Daily) M&IE rate. 

The maximum allowable M&IE daily rate should not be claimed unless the actual expenses equal or exceed the maximum allowable daily rate. 

If actual out of pocket individual meal expenses exceed the maximum daily allowable M&IE rate, the employee will enter the maximum daily allowable M&IE rate and also a statement attesting to the fact that your actual out of pocket individual meal expenses exceeded the allowable rate. Individual meal expenses are not reimbursable unless the trip includes an overnight stay.

Vendor receipts are not required for individual meals regardless of payment method, except on single meal expenses of $75.00 or more (a taxable item to the employee, per IRS guidelines).  Do not attach individual meal receipts to your Concur Expense Report.

Tips are allowed on local funds up to 20% and the tip amount is included in the total meal amount.

Meals for student travel, such as Athletic Team Travel, Field Trips, and group student travel may be paid using the TAMUK Travel Card when accompanied by Cardholder, on local funds only.

Itemized (food & drink listed) Vendor receipts are required for all student meal expenses.

A list of students and their K #’s, as well as the agenda for the trip is required as an attachment to the Concur Expense Report.

Be sure to follow all the guidelines and procedures for Student Travel from the Dean of Students Office.

Tips are allowed on local funds up to 20% and the tip amount is included in the total meal amount.

Business Meals are allowed on the University Travel Card while in travel status.  If a Prospective Employee or Student is visiting the campus you may utilize your PCard for Business Meals or you may seek reimbursement if you incur out of pocket expenses.   

Business meals consist of a group of people that are eating together on one ticket, paid for by a TAMUK employee.

Itemized (food & drink listed) vendor receipts are required for all Business meal expenses.

Other required attachments/documentation include; an agenda for the meeting and a list of attendees.

Business meals are sales tax exempt when purchased within the State of Texas when using a University Payment or Travel Card (does not apply if purchasing with a personal form of payment), whereas individual travel meals are not. Business meals also require the substantiation of who attended and the business purpose/discussion in addition to the receipt.

Tips are allowed on local funds up to 20% and the tip amount is included in the total meal amount.

Alcohol purchased during a Business Meal must be broken out and separately identified on the Expense Report in Concur.  Only certain accounts in FAMIS allow for the purchase of alcohol, so prior to the Business Meal, verify that the account may be used for alcohol purchases.

Lodging is an actual expense and cannot exceed the allowable daily rate. Exceptions, on local funds - not on state funds, do apply if the lodging expense exceeds the allowable daily rate as listed in the GSA Per Diem website.

To determine the daily lodging rates for your destination, click the state or enter the city or zip code.  If the city or county is not listed, the standard rates apply.

Original itemized Vendor receipts are required.

Local Funds - Exceptions for not using a contract hotel and rate for lodging are required only if the total cost is greater than the contract hotel rates for the area.

Vendor receipt requirements are for both state and local funds.

Lodging receipts must contain:

  • Name of University employee(s) staying in the room
  • Daily itemization of the charges (room and tax)
  • Name and address of the hotel
  • Indicate method of payment
  • Zero Balance (check out with front desk)

The receipt issued by a commercial lodging establishment must be included in the supporting documentation for the reimbursement or payment of the expense.  Do not change any information listed on the hotel receipt.  You may add notes for clarification, if necessary.

TAMUK employees conducting University business are exempt from the State Hotel Occupancy Tax in Texas. 

A State Hotel Occupancy Tax Exemption Form must be presented at check-in.  State Hotel Occupancy Tax is not payable or reimbursable if the exemption form was not presented - the employee will be responsible for payment.  Employees are not exempt from city and county taxes.

State employees are not exempt from any out-of-state hotel occupancy tax.

Remember to check out at the front desk upon leaving.  Your zero-balance receipt should show the Texas State Hotel Occupancy Tax has not been charged or has been credited.

If Hotel does not credit the State Hotel Occupancy Tax, the employee will be responsible for reimbursing the University.

Hotel expenses are itemized in Concur by expense type – Hotel, Hotel tax, meal, parking, etc.

State of Texas contract hotels, for in-state and out-of-state, are listed on the TexTravel Site under Lodging. 

The contract rates are effective from Oct 1st to Sept 30th of each year.

An exception is required if the lodging is at a non-contract hotel or the contract rate was not received when lodging at a contract hotel. The following are the allowable exceptions:

  • Part of a group/conference
  • Not time efficient
  • Not available/sold out
  • Lower total cost
  • Safety concerns



An employee/traveler may lease an apartment or house in the event there is a cost savings to the university or other factors exist that make the stay at a traditional lodging establishment inefficient to the business travel. The expense report must provide the purpose of a lease as the preferred lodging with cost comparison or other explanation of why it was more efficient for the business travel. The expense report must also provide a copy of the lease and proof of payment to satisfy the receipt requirement for lodging. The lease must be in the individual's name and not in the name of the university. If the lease must be in the university's name then follow the appropriate university contract requirements and provide documentation of that approval process.