Non-employees may be reimbursed for their lodging expenses at actual cost (including sales taxes), regardless of whether the stay is in-state or out-of-state. As an alternative, a department may directly pay the lodging facility for the cost of non-employee lodging.

The recommended method is to reimburse non-employee meals based on meal allowance rates applicable to state employees. In this case, documentation should be maintained indicating the dates and quarters for which the meal allowance is being claimed.

If necessary, meal allowances may be paid to non-employees where the per diem rate is based on the rate schedule established by the Internal Revenue Service. If the non-employee is reimbursed for meals based on the meal allowance, no receipts are required. 

 A department may agree to reimburse meals at actual cost. This is allowable if an original receipt is used as support. No reimbursement for alcoholic beverages is allowed. 

The recommended method is to reimburse non-employees for mileage at the same rate as the in-state mileage rate for employees. If necessary, non-employee mileage may be reimbursed up to the rate allowed for deductibility purposes by the Internal Revenue Service. 

Non-employees may be reimbursed for the actual cost of their airline ticket.  As an alternative, a department may directly pay a travel agency or airline for the cost of the ticket.  However, if the department prepays the ticket for the non-employee, there must be a notice to the non-employee that s/he will be responsible for the cost of the ticket if s/he cancels or changes the travel plans and the University is otherwise not able to be refunded.  If the non-employee chooses to cancel or reschedule the travel plans, it is the department's responsibility to follow-up with the airline and/or non-employee to pursue a refund for the ticket and any excess charges. 

Travel expense reimbursements to non-employees that are in excess of the rates allowed by the Internal Revenue Service, or entertainment and other expenses that do not fit in the travel category, may still be accomplished; however, these expenses should be coded as income to the non-employee (such as: account 621325 - Fees for Services) so the non-employee may receive an IRS Form 1099.