Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69I - Division of Accounting and Auditing › Chapter 69I-42 - TRAVEL EXPENSES › Section 69I-42.006 - Per Diem and Subsistence Allowance

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Travelers (Class A) who desire to claim reimbursement pursuant to section
				 112.061(6) 
				(a)2., F.S. (actual lodging at the single occupancy rate plus meal allowances),
				for some periods and pursuant to section 112.061(6)(a)1., F.S. (per diem), for
				other periods while on the same trip may only change methods on a travel day
				basis (midnight to midnight).
(2)
				For Class A travel, lodging expenses shall be calculated on a travel day basis
				beginning on the day of departure, regardless of when such expenses are
				actually paid.
(3) No traveler
				shall be reimbursed for more than one lodging expense during any travel day
				unless fully justified by the traveler in writing.
(4) A traveler claiming less than the full
				meal allowance or per diem authorized by section 112.061(6), F.S., shall
				include on his travel voucher a statement that he understands that he is
				entitled to the full meal allowance provided by law but has voluntarily chosen
				to claim a lesser amount.
(5)
				Lodging expenses shall qualify for reimbursement pursuant to section
				112.061(6)(a)2., F.S., only if they are incurred at a duly established
				commercial lodging facility and are substantiated by itemized paid receipts or
				bills therefor.
(6) Rates for
				foreign travel shall not begin until the date and time of arrival in the
				foreign country from the United States. Rates for foreign travel shall
				terminate on the date and time of departure from the foreign country to the
				United States. Rates for foreign travel shall not be claimed for any quarter in
				which meal allowances or per diem is claimed. When a traveler goes from one
				foreign geographic location to another within the same quarterly period,
				reimbursement shall be calculated at the applicable rate where the majority of
				the quarter was spent regardless of which area has a higher reimbursement
				rate.
(7) A traveler may not claim
				per diem or reimbursement for lodging for overnight travel within 50 miles of
				his headquarters or residence, unless the circumstances necessitating such
				overnight travel are fully explained by the traveler and approved by the agency
				head. Criteria for approval shall include late night or early morning job
				responsibilities and excessive travel time because of traffic
				conditions.
(8) The Class C meal
				allowance authorized by section
				 112.061(6)(b),
				F.S., is defined as taxable income by the Internal Revenue Service and is
				subject to withholding of income and social security taxes. It is required to
				be reported as wages on the traveler's W-2 form. Class C meal allowances must
				be shown on the traveler's travel voucher, deducted from the total claimed and
				submitted to the Bureau of State Payrolls for payment through the payroll
				system.
Rulemaking Authority
					 17.075(1),
					 17.29,
					 112.061(9) FS.
					 Law Implemented 17.075,
					 112.061,
					 215.42
					 FS.
New 3-5-90, Amended 1-8-95, 6-8-97, 1-7-98, Formerly
					 3A-42.006.