No. 39903 (Amendment): Section R25-7-6. Reimbursement for Meals

(Amendment)

DAR File No.: 39903
Filed: 10/30/2015 11:12:19 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

These changes are necessary to prevent Utah meal per diem rates from exceeding federal meal per diem rates.

Summary of the rule or change:

The Tier I premium locations have changed (Atlanta, Anchorage, Baltimore, Boston, Chicago, Hawaii, New York City, San Francisco, Seattle and Washington, DC). The tier II premium locations have also changed (Austin, Dallas, Houston, Los Angeles, Orlando, and San Diego). Meal per diems have not changed, but will include the added cities to the tier I and tier II premium locations.

State statutory or constitutional authorization for this rule:

• Section 63A-3-106
• Section 63A-3-107

Anticipated cost or savings to:

the state budget:

There will potentially be an increased cost to the state for meal reimbursements because additional cities have been added to the tier I and tier II premium locations. However, the Division cannot determine exactly what the increase will be as that depends on the amount of travel to the premium locations by individuals eligible for reimbursements.

local governments:

There will not be costs to local governments because the rule only governs reimbursements by the state to individuals traveling to tier I and tier II premium locations on state business.

small businesses:

Small businesses will not see an increase in revenue. The rule only governs reimbursements by the the state to individuals traveling to tier 1 and tier II premium locations on state business.

persons other than small businesses, businesses, or local governmental entities:

Individuals will see an increase in their meal reimbursements amounts if they travel to the added tier I and tier II premiums locations with receipts. However, the Division cannot determine exactly what the increase will be as that depends on the amount of travel by individuals eligible for reimbursement.

Compliance costs for affected persons:

Because the amendment only changes reimbursement rates and does not required any new action on the part of persons applying for reimbursement, there are no compliance costs.

Comments by the department head on the fiscal impact the rule may have on businesses:

I have reviewed these changes with the Division of Finance Director and believe these changes are reasonable and necessary to prevent Utah meal per diem rates from exceeding federal meal per diem rates. There will be no negative fiscal impact on businesses.

Kimberly K. Hood, Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Administrative Services
Finance
Room 2110 STATE OFFICE BLDG
450 N STATE ST
SALT LAKE CITY, UT 84114-1201

Direct questions regarding this rule to:

• Richard Beckstead at the above address, by phone at 801-538-3100, by FAX at 801-538-3562, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

12/15/2015

This rule may become effective on:

12/22/2015

Authorized by:

John Reidhead, Director

RULE TEXT

R25. Administrative Services, Finance.

R25-7. Travel-Related Reimbursements for State Employees.

R25-7-6. Reimbursement for Meals.

(1) State employees who travel on state business may be eligible for a meal reimbursement.

(2) The reimbursement will include tax, tips, and other expenses associated with the meal.

(3) Allowances for in-state travel differ from those for out-of-state travel.

(a) The daily travel meal allowance for in-state travel is $40.00 and is computed according to the rates listed in the following table.

 

. . . . . . .

 

(b) The daily travel meal allowance for out-of-state travel is $46.00 and is computed according to the rates listed in the following table.

 

. . . . . . .

 

(4) When traveling to a Tier I premium location ([Anchorage,]Atlanta, [Austin,]Anchorage, Baltimore, Boston, Chicago, [Dallas,] Hawaii, [Houston, Los Angeles, ]New York City, [San Diego, ]San Francisco, Seattle, and Washington, DC), the traveler may choose to accept the per diem rate for out-of-state travel or to be reimbursed at the actual meal cost, with original receipts, up to $65 per day.

When traveling to a Tier II premium location ([Atlanta or Orlando]Austin, Dallas, Houston, Los Angeles, Orlando, and San Diego), the traveler may choose to accept the per diem rate for out-of-state travel or to be reimbursed at the actual meal cost, with original receipts, up to $56 per day.

(a) The traveler will qualify for premium rates on the day the travel begins and/or the day the travel ends only if the trip is of sufficient duration to qualify for all meals on that day.

(b) Complimentary meals of a hotel, motel and/or association and meals included in registration costs are deducted from the premium location allowance as follows:

Tier I Location

(i) If breakfast is provided deduct $15, leaving a premium allowance for lunch and dinner of actual up to $50.

(ii) If lunch is provided deduct $20, leaving a premium allowance for breakfast and dinner of actual up to $45.

(iii) If dinner is provided deduct $30, leaving a premium allowance for breakfast and lunch of actual up to $35.

Tier II Location

(i) If breakfast is provided deduct $13, leaving a premium allowance for lunch and dinner of actual up to $43.

(ii) If lunch is provided deduct $17, leaving a premium allowance for breakfast and dinner of actual up to $39.

(iii) If dinner is provided deduct $26, leaving a premium allowance for breakfast and lunch of actual up to $30.

(c) The traveler must use the same method of reimbursement for an entire day.

(d) Actual meal cost includes tips.

(e) Alcoholic beverages are not reimbursable.

(5) When traveling in foreign countries, the traveler may choose to accept the per diem rate for out-of-state travel or to be reimbursed the actual meal cost, with original receipts, not to exceed the United States Department of State Meal and Incidental Expenses (M and IE) rate for their location.

(a) The traveler may combine the reimbursement methods during a trip; however, they must use the same method of reimbursement for an entire day.

(b) Actual meal cost includes tips.

(c) Alcoholic beverages are not reimbursable.

(6) The meal reimbursement calculation is comprised of three parts:

(a) The day the travel begins. The traveler's entitlement is determined by the time of day the traveler leaves their home base (the location the employee leaves from and/or returns to), as illustrated in the following table.

 

. . . . . . .

 

(b) The days at the location.

(i) Complimentary meals of a hotel, motel, and/or association and meals included in the registration cost are deducted from the total daily meal allowance. However, continental breakfasts will not reduce the meal allowance. Please Note: For breakfast, if a hot food item is offered, it is considered a complimentary meal, no matter how it is categorized by the hotel/conference facility. The meal is considered a "continental breakfast" if no hot food items are offered.

(ii) Meals provided on airlines will not reduce the meal allowance.

(c) The day the travel ends. The meal reimbursement the traveler is entitled to is determined by the time of day the traveler returns to their home base, as illustrated in the following table.

 

. . . . . . .

 

(7) An employee may be authorized by the Department Director or designee to receive a taxable meal allowance when the employee's destination is at least 100 miles from their home base and the employee does not stay overnight.

(a) Breakfast is paid when the employee leaves their home base before 6:00 a.m.

(b) Lunch is paid when the trip meets one of the following requirements:

(i) The employee is on an officially approved trip that warrants entitlement to breakfast and dinner.

(ii) The employee leaves their home base before 10 a.m. and returns after 2 p.m.

(iii) The Department Director provides prior written approval based on circumstances.

(c) Dinner is paid when the employee leaves their home base and returns at 6 p.m. or later.

(d) The allowance is not considered an absolute right of the employee and is authorized at the discretion of the Department Director or designee.

 

KEY: air travel, per diem allowances, state employees, transportation

Date of Enactment or Last Substantive Amendment: [ June 22, ]2015

Notice of Continuation: April 15, 2013

Authorizing, and Implemented or Interpreted Law: 63A-3-107; 63A-3-106

 

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