Reading per-diem lines on overseas expense applications

Overseas travel expense applications often mix two habits: some travelers claim actual meal receipts, others claim a daily per diem. Problems appear when both appear on the same day without a clear rule.

Start with the governing table

Before reading a single receipt, confirm which rate table and effective date apply. Many Korean firms maintain separate schedules for Japan, China, Southeast Asia, and “other.” Using last year’s appendix is a frequent source of quiet overruns.

Partial travel days

Departure and return days are where disputes concentrate. Policies differ on whether breakfast on a morning departure counts, and whether airport meals are included in the incidental allowance. In an application audit we note the policy clause and the amounts claimed — we do not invent a house rule when the clause is silent.

Receipts plus per diem

If a traveler attaches restaurant receipts while also claiming full per diem for the same calendar day, we flag the overlap. The finance desk decides which treatment to keep; our job is to make the conflict visible with dates and amounts.

Currency notes

When amounts are converted to KRW, we check whether the rate source matches the one stated in policy (bank selling rate on travel day, corporate card rate, or a fixed monthly rate). Inconsistent sources across one trip are called out even when the absolute difference is small.