Per diem rates for meals and incidentals:
   (A)   The maximum per diem rates include a fixed allowance for meals and incidental expenses (M & I). The M & I rate, or fraction thereof, is payable to the traveler without itemization of expenses or receipts. Incidentals are intended to include miscellaneous costs associated with travel such as tips for baggage handling, phone calls to home and the like. Reimbursement is made only when overnight travel is required. Generally, the applicable maximum per diem rate for each calendar day of travel shall be determined by the location of lodging for the traveler.
   (B)   The per diem rates for meals and incidentals are established on the Reimbursement Rate Schedule. As with lodging, there is a standard rate for the continental United States (gsa.gov), and a list of exceptions. Please note that these rates may change effective October 1 of each year.
   (C)   Reimbursement for meals and incidentals for the day of departure shall be three- fourths of the appropriate M & I rate (gsa.gov rate for out-of- state travel) at the rate prescribed for the lodging location.
   (D)   Employees who receive maintenance in the form of meals provided by their employing agency at their official work station shall be eligible for reimbursement if they are away from their official work station on City of Etowah/Etowah Utility Board business and do not receive the maintenance meal.
   (E)   Reimbursement for a single meal (or meals) for employees on one-day travel status with no overnight stay is not permitted. While on travel status if more than a single full meal is provided as part of a training session or conference, the employee should deduct the cost of those meals from the per diem for that day, using the schedule provided below. This also applies to the day of departure and the day of return. In those instances where all meals are provided, only the incidental rate should be claimed.
   (F)   Meals of a non-employee unless associated with business of the City of Etowah/Etowah Utility Board are non-reimbursable. No meals for a spouse, children, friends or relatives of employee are eligible for reimbursement unless directly related to business of the City of Etowah/Etowah Utility Board.
   (G)   The hour and date of departure and return must be shown on the expense reimbursement form.
   (H)   The excess cost of an official banquet may be allowed, provided proper documentation or explanation is submitted with the expense reimbursement form. If a meal is included as part of a conference or seminar registration, then the allowance for that meal should be subtracted from the total allowance for the day. For example, if a dinner is included as part of the conference fee, the maximum meal allowance for the day should be reduced by the allowed dinner amount.
   (I)   The City of Etowah/Etowah Utility Board reimburse mileage and meals at the federal travel regulation rates. These rates will automatically change when the selected agency rates are adjusted.
(1994 Code, § 4-405)  (Res. 591, passed - -; Ord. 676, passed 8-27-2007; Ord. 777, passed 6-22-2015)