69I-42.006. Per Diem and Subsistence Allowance

(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. History–New 3-5-90, Amended 1-8-95, 6-8-97, 1-7-98, Formerly 3A-42.006.