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Travel

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1. Where can school districts obtain information regarding the current reimbursement rates for travel expenses (mileage, lodging, and meals)?

The current reimbursement rates for mileage, lodging, and meals are available through the Arizona Department of Administration’s (ADOA) website as part of the State of Arizona Accounting Manual (SAAM) Topic 50—Travel, Section 95—Reimbursement Rates.

The current and previous personal vehicle mileage reimbursement rates are:

Effective on 1/9/2023: 62.5¢

Effective through 1/8/2023: 44.5¢

To use the lodging, meal, and incidental reimbursement rates table, first locate the state to which the employee will travel. If the specific city is listed, the city’s rates apply. If the city is not listed, refer to the county in which the city is located. For specific city and county rates, determine the rate that is effective for the time period the employee will travel, if applicable. If the city and county are not listed, use the default State rates. The current and previous default Arizona rates are:

Effective on 1/9/2023

Lodging                                                           $98.00
Meals & Incidentals                                                           $49.00

Effective through 1/8/2023

Lodging                                                           $94.00
Meals & Incidentals                                                           $45.00

For lodging rates, travelers may be reimbursed for taxes and other charges imposed by the applicable government authority, in addition to amounts shown in the SAAM. Meal & Incidental (M&I) reimbursements include the actual amount spent, not to exceed the maximum reimbursement amounts. If a traveler does not purchase a meal, if a meal is provided on a complimentary basis, or the cost of the meal is imbedded in another cost, the traveler is not entitled to reimbursement for that meal. Guidance on meals and incidental expenses can be found at SAAM Topic 50—Travel, Section 25—Meals and Incidentals.

2. If a meal is provided to a traveler at no additional cost on a departing or returning day for travel involving an overnight stay, what rates are used to reduce the maximum allowable reimbursement?

For days of departure, the rates for the location in which the traveler will end the day are used, regardless of where the meal is provided. 

For days of return, effective 10/1/17, use the rate for the location in which the traveler last stayed the night, prior to returning to his regular duty post and/or home.

3. If a meal is provided to a traveler at no additional cost for travel not involving an overnight stay, what rates are to be used to reduce the reimbursement claim?

For travel days without overnight travel, the meal reimbursement rates for Phoenix, AZ, are used to reduce the Single or Extended Day Meal Reimbursement amounts, regardless of where the meal is provided.

4. Are receipts required for meal reimbursements?

No. Employees should report the lesser of the actual cost of meals or the maximum meal reimbursement amount on their travel reimbursement claims. The district must verify that the amount claimed for meal reimbursements does not exceed the maximum meal reimbursement amount, but is not required to obtain receipts to verify that the amount claimed does not exceed the actual cost of meals. However, the governing board may establish a policy to require receipts for meal reimbursements. This policy should be in writing and included in the district's travel policy.

5. What expenditure object code should be used to record taxable meal reimbursements for employee travel without an overnight stay or substantial rest period?

Districts should use object code 6290-Other Employee Benefits to record taxable meal reimbursements for employee travel without an overnight stay or substantial rest period. For travel expenditures that are not taxable to the employee (meal reimbursements with an overnight stay or substantial rest period, and mileage and lodging reimbursements), districts should use object code 6580-Travel. To help ensure that all taxable reimbursements are identified, districts should process all employee travel reimbursements through their payroll department.

6. For taxable meal reimbursements without an overnight stay or substantial rest period, which taxes should be withheld from the reimbursement amount?

When an employee receives meal reimbursements for travel without an overnight stay or substantial rest period, the district should withhold social security, Medicare, and federal and State income taxes from the taxable meal reimbursement. State retirement and long-term disability should not be withheld from taxable meal reimbursements.

​7. Can school districts pay travel expenses for an employee who chaperones an overnight student trip within a 50-mile radius of the employee’s duty post or residence?

In accordance with the State of Arizona Travel Policy, certain exceptions to standard travel policies may be made with special written approval. Among these exceptions is the payment of meals and lodging within 50 miles of duty post or personal residence for employees as determined necessary.

Any student–related employee travel exceptions should be included in the district’s adopted travel policy. The policy should address both the nature of allowable exceptions and the required level of approval necessary for each type of exception. Districts should also specify the procedures for documenting a detailed explanation of the need for the exception and obtaining the required special written approval in advance of the travel.

8. Where can school districts find guidance on providing food, beverages, and refreshments for employees, governing board members, and parents that are not on travel status? 

Guidance related to the school district’s ability to provide food, beverages, and refreshments while not on travel status can be found in Arizona Attorney General Opinion I10-003 (R9-040).