State of Arizona Accounting Manual
Maximum Mileage, Lodging, Meal, Parking and
Incidental Expense Reimbursement Rates
When travel involves an entire day, the full day meal reimbursement may be used
without allocation between breakfast, lunch and dinner. When a meal is provided,
the amount allowed for the meal provided is to be subtracted from the full day rate.
For days of departure involving an overnight stay, the meal and incidental
reimbursement limitation is 75% of the full day rate of the night’s destination; for days
of return, the meal and incidental limitation is 75% of the full day rate for the location
in which the traveler stayed the previous night.
7. SINGLE DAY AND EXTENDED DAY MEAL REIMBURSEMENT LIMITS FOR
TRAVEL NOT INVOLVING AN OVERNIGHT STAY (01/09/23)
Single Day Reimbursement Limit
Extended Day Meal Reimbursement Limit
The Single and Extended Day Meal Reimbursement Limits may be used without
allocation between breakfast, lunch or dinner. The Single and Extended Day Meal
Reimbursement Limits are reduced by any meals provided to the traveler (using the
amounts set forth in Meal & Incidental Expense Reimbursement Rates, by Meal, for
Travel in the Continental US).
Single Day and Extended Day Reimbursements represent taxable payments to the
traveler and will be treated as such in the State’s automated systems.
The limits are for actual costs incurred; they are not per diems or fixed allowances.
8. MEAL AND INCIDENTAL REIMBURSEMENT LIMITS FOR DAYS OF
DEPARTURE AND RETURN FOR TRAVEL INVOLVING AN OVERNIGHT STAY
(10/22/18)
The Meal Reimbursement Limits for Days of Departure and Return for Travel
Involving an Overnight Stay equal seventy-five percent (75%) of the applicable Full-
Day Meal and Incidental Expense Reimbursement Limits. For days of departure, the
applicable Full-Day Meal and Incidental Expense Limit is the rate in effect for that
day’s final destination (where one will sleep for the night), whether that destination is
in-state, out-of-state, or out-of-country; for days of return, the rate in effect is the rate
for the location in which the traveler last stayed the night, prior to his returning to his
regular duty post and/or home. Days of Departure and Return Reimbursement Limits
may be used without allocation between breakfast, lunch or dinner. The Days of
Departure and Return Limits reduced by any meals provided to the traveler (using
the amounts set forth in Meal & Incidental Expense Reimbursement Rates, by Meal,
for Travel in the Continental US or the appropriate computation and allocation of
Federal rates applicable to destinations or originations outside of the CONUS).
Irrespective of the above, a traveler may not be reimbursed for more than the Full-
Day Reimbursement Rate in any period of twenty-four (24) or fewer consecutive