Answer

A per diem is a set flat amount to cover costs incurred (food, lodging, etc.l) "per day." A per diem is an allowance that is calculated based on the average costs of travel in that area, not actual expenses incurred. Therefore, payment of per diems do not require receipts. Reimbursement is given for actual expenses and requires receipts/documentation that the expenses were actually incurred. The most important point for public entities to remember is that a person cannot receive both a per diem and actual reimbursement. The entity must choose, by policy, one or the other. Louisiana Legislative Auditor website: 06/04/2025 12:25:26 PM