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and entertainment must be directly related to university business.
a. Reimbursements will be for actual expenses and cannot be combined with
the per diem rate.
2. Alcoholic beverages are allowable if necessary to support the business purpose.
a. Expensing alcohol and entertainment to sponsored projects is prohibited.
Travelers must clearly identify and classify the alcohol, related tax, and tip
expenses in expense reports as entertainment, regardless of the funding
source.
3. In addition to the Vanderbilt expense requirements, the Internal Revenue Service
(IRS) requires all business meals and entertainment expenses be properly
documented. This includes a list of attendees including titles and affiliation, or
identification of a discernible group, total number of attendees, and the business
purpose of the meeting.
J. Vanderbilt Per Diem Reimbursement
1. Vanderbilt’s per diem rate is systematically calculated in Oracle based on the number
of travel days. The per diem rate includes all meals, snacks, room service, and tips
for an entire day while traveling for Vanderbilt business purposes. The per diem rate
requires a minimum overnight stay outside of Davidson or surrounding counties.
2. The rate cannot be used on trips that include group meals, business meals,
entertainment, One Card expenses, or if meals were included as part of a registration
fee.
3. The rate cannot be used if any portion of the trip is federally funded.
K. Relocation
Effective 2018, under a new federal act, relocation and house hunting related expenses are no
longer tax-deductible expenses. Therefore, any funds provided to a new employee by Vanderbilt
for the purpose of relocation or house hunting related expenses are taxable income and must
be processed through HR/Payroll for appropriate income tax reporting.
L. Allowable Expenses (when required for conducting business during travel)
1. A temporary international voice or data plan added to a personal cell phone
2. Long distance phone and fax expenses
3. Foreign currency conversion fees charged to personal credit cards for Vanderbilt
business transactions are allowable
4. Internet access (e.g., hotel, airline, etc.)
5. Laundry and/or dry cleaning service required while traveling when travel exceeds
four consecutive nights
6. Passport and visa fees
7. Reasonable gratuity and incidental expenses if not claiming Vanderbilt per diem
expense
8. Required travel immunizations, testing, and country specific prescriptions
9. International health insurance plans purchased through Vanderbilt’s provider
2
10. Scholarly publication fees (excluding advertising, marketing)
2
Visit Vanderbilt’s global safety website for more information: https://www.vanderbilt.edu//global/health-safety/