Page images
PDF
EPUB

visited. You do not have to record departure/arrival times, but you must annotate your travel claim when your travel is more than 12 hours but not exceeding 24 hours to reflect that fact.

tricity, gas, water and sewage, bath or shower fees, and dumping fees) which may be considered as a lodging cost.

8301-11.11 May I stay in a lodging fa

cility of my choice? Yes. You are encouraged to stay in lodging facilities that have been approved by FEMA as “approved accommodations”. To ensure that you are staying in an approved facility, given the best available choices and/or obtaining Government discount rates, you are further encouraged to make lodging arrangement through your agency's TMS.

8301–11.13 How does sharing a room

with another person affect my per

diem reimbursement? Your reimbursement is limited to one-half of the double occupancy rate if the person sharing the room is another Government employee on official travel. If the person sharing the room is not a Government employee on official travel, your reimbursement is limited to the single occupancy rate.

8 301–11.14 How is my daily lodging

rate computed when I rent lodging

on a long-term basis? When you obtain lodging on a longterm basis (e.g., weekly or monthly) your daily lodging rate is computed by dividing the total lodging cost by the number of days of occupancy for which you are entitled to per diem, provided the cost does not exceed the daily rate of conventional lodging. Otherwise the daily lodging cost is com ted by dividing the total lodging cost by the number of days in the rental period. Reimbursement, including an appropriate amount for M&IE, may not exceed the maximum daily per diem rate for the TDY location.

8301-11.12 How does the type of lodg.

ing I select affect my reimburse

ment? Your agency will reimburse you for different types of lodging as follows:

(a) Conventional lodgings. (Hotel/ motel, boarding house, etc.) You will be reimbursed the single occupancy rate.

(b) Government quarters. You will be reimbursed, as a lodging expense, the fee or service charge you pay for use of the quarters.

(c) Lodging with friend(s) or relative(s) (with or without charge). You may be reimbursed for additional costs your host incurs in accommodating you only if you are able to substantiate the costs and your agency determines them to be reasonable. You will not be reimbursed the cost of comparable conventional lodging in the area or a flat "token" amount.

(d) Nonconventional lodging. You may be reimbursed the cost of other types of lodging when there are no conventional lodging facilities in the area (e.g., in remote areas) or when conventional facilities are in short supply because of an influx of attendees at a special event (e.g., World's Fair or international sporting event). Such lodging includes college dormitories or similar facilities or rooms not offered commercially but made available to the public by area residents in their homes.

(e) Recreational vehicle (trailer/camper). You may be reimbursed for expenses (parking fees, fees for connection, use, and disconnection of utilities, elec

8301–11.15 What expenses may be con

sidered part of the daily lodging cost when I rent on a long-term

basis? When you rent a room, apartment, house, or other lodging on a long-term basis (e.g., weekly, monthly), the following expenses may be considered part of the lodging cost:

(a) The rental cost for a furnished dwelling; if unfurnished, the rental cost of the dwelling and the cost of appropriate and necessary furniture and appliances (e.g., stove, refrigerator, chairs, tables, bed, sofa, television, or vacuum cleaner);

(b) Cost of connecting/disconnecting and using utilities;

(c) Cost of reasonable maid fees and cleaning charges;

(d) Monthly telephone use fee (does not include installation and long-distance calls); and,

(FTR Amdt. 70, 63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998, as amended by FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]

(e) If ordinarily included in the price of a hotel/motel room in the area concerned, the cost of special user fees (e.g., cable TV charges and plug-in charges for automobile head bolt heaters).

8301–11.19 How is my per diem cal

culated when I travel across the

international dateline (IDL)? When you cross the IDL your actual elapsed travel time will be used to compute your per diem entitlement rather than calendar days.

8301–11.16 What reimbursement will I

receive if I prepay my lodging expenses and my TDY is curtailed, canceled or interrupted for official purposes or for other reasons beyond my control that are acceptable

to my agency? If you sought to obtain a refund or otherwise took steps to minimize the cost, your agency may reimburse expenses that are not refundable, including a forfeited rental deposit.

8301–11.17 If my agency authorizes

per diem reimbursement, will it reduce my M&IE allowance for a meal(s) provided by a common carrier or for a complimentary meal(s)

provided by a hotel/motel? No. A meal provided by a common carrier or a complimentary meal provided by a hotel/motel does not affect your per diem.

8301-11.20 May my agency authorize a

rest period for me while I am trav

eling? (a) Your agency may authorize a rest period not in excess of 24 hours at either an intermediate point or at your destination if:

(1) Either your origin or destination point is OCONUS;

(2) Your scheduled flight time, including stopovers, exceeds 14 hours;

(3) Travel is by a direct or usually traveled route; and

(4) Travel is by less than premiumclass service.

(b) When a rest stop is authorized the applicable per diem rate is the rate for the rest stop location.

8301–11.18 What M&IE rate will I re

ceive if a meal(s) is furnished at nominal or no cost by the Govern. ment or is included in the registra

tion fee? Your M&IE rate must be adjusted for a meal(s) furnished to you (except as provided in 301–11.17), with or without cost, by deducting the appropriate amount shown in the chart in this section for CONUS travel, reference Appendix B of this chapter for OCONUS travel, or any method determined by your agency. If you pay for a meal that has been previously deducted, your agency will reimburse you up to the deduction amount. The total amount of deductions made will not cause you to receive less than the amount allowed for incidental expenses.

8301-11.21 Will I be reimbursed for

per diem or actual expenses on leave or non-workdays (weekend, legal Federal Government holiday, or other scheduled non-workdays)

while I am on official travel? (a) In general, you will be reimbursed as long as your travel status requires your stay to include a non-workday, (e.g., if you are on travel through Friday and again starting Monday you will be reimbursed for Saturday and Sunday), however, your agency should determine the most cost effective situation (i.e., remaining in a travel status and paying per diem or actual expenses or permitting your return to your official station). (b) Your agency

will determine whether you will be reimbursed for non-workdays when you take leave immediately (e.g., Friday or Monday) before of after the non-workday(s).

NOTE TO $301-11.21: If emergency travel is involved due to an incapacitating illness or injury, the rules in part 301-30 of this chapter govern.

[blocks in formation]

6

Breakfast Lunch Dinner Incidentals

7 7 18 2

6 16 2

« « « «

8 8 20 2

ཨ ཨ མ

9 9 22 2

9 11 24 2

8301–11.22 Am I entitled to per diem

or actual expense reimbursement if I am required to return to my offi

cial station on a non-workday? If required by your agency to return to your official station on a non-workday, you will be reimbursed the amount allowable for return travel.

8 301–11.24 What reimbursement will I

receive if I voluntarily return home or to my official station on nonworkdays during my TDY assign

ment? If you voluntarily return home or to your official station on non-workdays during a TDY assignment, the maximum reimbursement for round trip transportation and per diem or actual expense is limited to what would have been allowed had you remained at the TDY location.

8 301–11.23 Are there any other cir

cumstances when my agency may reimburse me to return home or to my official station for non-work

days during a TDY assignment? Your agency may authorize per diem or actual expense and round-trip transportation expenses for periodic return travel on non-workdays to your home or official station under the following circumstances:

(a) The agency requires you to return to your official station to perform official business; or

(b) The agency will realize a substantial cost savings by returning you home; or

(c) Periodic return travel home is justified incident to an extended TDY assignment.

8301–11.25 Must I provide receipts to

substantiate my claimed travel ex

penses? Yes, you must provide a lodging receipt and either a receipt for any authorized expenses incurred costing over $75, or a reason acceptable to your agency explaining why you are unable to provide the necessary receipt.

8301–11.26 How do I get a per diem

rate increased? If you travel to a location where the per diem rate is insufficient to meet necessary expenses, you may submit a request, containing pertinent lodging & meal cost data, through your agency asking that the location be surveyed. Depending on the location in question your agency may submit the survey request to:

For CONUS locations

For non-foreign area locations

For foreign area locations

General Services Administration, Office of Department of Defense, Per Diem, Trav- Department of State, Director of Allow

Governmentwide Policy, Attn: Travel el and Transportation, Allowance ances, State Annex 29, Room 262,
and Transportation, Management Policy Committee (PDTATAC), Hoffman Washington, DC 20522-2902.
Division (MTT), Washington, DC 20405. Building #1, Room 836, 2461 Eisen-

hower Ave, Alexandria, VA 22331-
1300.

8301–11.28 As a traveler on official

business, am I required to pay ap

plicable lodging taxes? Yes, unless exempted by the State or local jurisdiction.

8 301-11.27 Are taxes included in the

lodging portion of the Government

per diem rate? No. Lodging taxes paid by you are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. For example, if your agency authorizes you a maximum lodging rate of $50 per night, and you elect to stay at a hotel that costs $100 per night, you can only claim the amount of taxes on $50, which is the maximum authorized lodging amount.

8301–11.29 Are lodging facilities re

quired to accept a generic federal, state or local tax exempt certifi

cate? Exemptions from taxes for Federal travelers, and the forms required to claim them, vary from location to location. The GSA Travel Homepage

[FTR Amdt. 75, 63 FR 66675, Dec. 2, 1998]

[blocks in formation]

Require lodging
Do not require lodging,

and.

The M&IE rate applicable for the TDY location. Travel is more than 12 hours but less than 24 The M&IE rate applicable to the TDY site (or the hours.

highest M&IE rate applicable when multiple lo

cations are involved). Travel is 24 hours or more, and you are traveling The M&IE rate applicable to the new TDY site or

to a new TDY site or stopover point at mid- stopover point.

night. Travel is 24 hours or more, and you are return- The M&IE rate applicable to the previous day of ing to your official station.

travel.

Subpart c-Reduced Per Diem

8301–11.200 Under what cir

cumstances may my agency prescribe a reduced per diem rate lower than the prescribed max

imum? Under the following circumstances:

(a) When your agency can determine in advance that lodging and/or meal costs will be lower than the per diem rate; and

(b) The lowest authorized per diem rate must be stated in your travel authorization in advance of your travel.

Subpart D-Actual Expense

8301–11.305 What if my actual ex

penses exceed the 300 percent ceil

ing? Your reimbursement is limited to the 300 percent ceiling. There is no authority to exceed this ceiling.

8301–11.300 When is actual

expense reimbursement warranted? When:

(a) Lodging and/or meals are procured at a prearranged place such as a hotel where a meeting, conference or training session is held;

(b) Costs have escalated because of special events (e.g., missile launching periods, sporting events, World's Fair, conventions, natural disasters); lodging and meal expenses within prescribed allowances cannot be obtained nearby; and costs to commute to/from the nearby location consume most all of the savings achieved from occupying less expensive lodging;

(c) Because of mission requirements; or

(d) Any other reason approved within your agency.

8301–11.306 What expenses am I re

quired to itemize under actual expense? You must itemize all expenses, including meals, (each meal must be itemized separately) for which you will be reimbursed under actual expense. However, expenses that do not accrue daily (e.g., laundry, dry cleaning, etc.) may be averaged over the number of days your agency authorizes/approves actual expenses. Receipts are required for lodging, regardless of amount and any individual meal when the cost exceeds $75. Your agency may require receipts for other allowable per diem expenses, but it must inform you of this requirement in advance of travel. When your agency limits M&IE reimbursement to either the prescribed maximum M&IE rate for the locality concerned or a reduced M&IE rate, it may or may not require M&IE itemization at its discretion.

$ 301-11.301 Who in my agency can au

thorize/approve my request for ac

tual expense? Any official designated by the head of your agency. 8301–11.302 When should I request au

thorization for reimbursement

under actual expense? Request for authorization for reimbursement under actual expense should be made in advance of travel. However, subject to your agency's policy, after the fact approvals may be granted when supported by an explanation acceptable to your agency.

[63 FR 15961, Apr. 1, 1998; 63 FR 35537, June 30, 1998]

Subpart E-Income Tax Reim

bursement Allowance (ITRA), Tax Years 1993 and 1994

SOURCE: 64 FR 32813, June 18, 1999, unless otherwise noted.

GENERAL

$ 301–11.303 What is the maximum

amount that I may be reimbursed

under actual expense? The maximum amount that you may be reimbursed under actual expense is limited to 300 percent (rounded to the next higher dollar) of the applicable maximum per diem rate. However, subject to your agency's policy, a lesser amount may be authorized.

8301–11.501 What is the Income Tax

Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to reimburse Federal, State and local income taxes incurred incident to an extended TDY assignment at one location.

$301–11.304 What if my expenses are

less than the authorized amount? When authorized actual expense and your expenses are less than the locality per diem rate or the authorized amount, reimbursement is limited to the expenses incurred.

8301-11.502 Who is eligible to receive

the ITRA? An employee (and spouse, if filing jointly) who was in a TDY status for an extended period at one location, and who incurred Federal, State, or local income taxes on amounts received as

« PreviousContinue »