What is causing the increased trend of requiring receipts for per diem expenses? Do you think it’s tax issues? Clients/firms not wanting to reimburse alcohol? General stinginess?

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Too many people talking about questionably ethical uses of expense dollars on a forum where leadership is also present and not dumb?

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Two options come to mind immediately:
Client MSAs / agreements negotiated to limit costs
Partners on fixed fee projects leveraging this as a profitability buffer

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I thought with per-diem you just get the $$ no matter what?

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Sometimes it’s clients that require receipts

I haven’t personally noticed a trend.... all of my projects have a reimbursable expense budget set at a % of fees.

Per diem typically means a fixed amount. What you’re describing is an expense cap with a receipt requirement. Generally clients want to reimburse actual expenses and cap them because they end up paying less out of pocket

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