No. 31321 (Amendment): R25-8. Meal Allowance.

DAR File No.: 31321
Filed: 04/29/2008, 04:27
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this amendment is to raise the allowance for overtime meals. These meals are now taxable per IRS regulations therefore this increase will help offset the tax impact.

Summary of the rule or change:

Meals received by employees required to work hours in excess of regularly scheduled hours are now taxable. Allowance for such meals is raised from $7 to $10.

State statutory or constitutional authorization for this rule:

Section 63A-3-103

Anticipated cost or savings to:

the state budget:

Amending this rule will result in a slight increase expenses for meals when employees are working overtime. The Division of Finance does not know how many employees will be requiring meals during overtime hours.

local governments:

This rule applies only to state agencies and state employees and, therefore, will have no impact on local government.

small businesses and persons other than businesses:

This rule only applies to employees on the state payroll, therefore, it will have no impact on small businesses.

Compliance costs for affected persons:

Minimal compliance costs may be required as agencies will be required to track and report the amount of dollars spent on meals for employees working overtime hours for tax purposes.

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

The amendment to Rule R25-8 applies only to state agencies and state employees and will have no impact on businesses. Kimberly 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 MAIN ST
SALT LAKE CITY UT 84114-1201

Direct questions regarding this rule to:

Marilee Richins at the above address, by phone at 801-538-3450, by FAX at 801-538-3244, 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:

06/16/2008

This rule may become effective on:

07/01/2008

Authorized by:

Kimberly K Hood, Executive Director

RULE TEXT

R25. Administrative Services, Finance.

R25-8. Overtime Meal Allowance.

R25-8-3. Definitions.

(1) "Overtime Meal allowance" means a sum of money given to state employees to pay for meals which may be authorized when work hours are in excess of regularly scheduled hours during a 24-hour period.

(2) "Department" means all executive departments of state government.

(3) "Finance" means the Division of Finance.

(4) "Policy" means the policies and procedures of the Division of Finance, as published in the "Accounting Policies and Procedures."

(5) "Rate" means an amount of money.

(6) "State employee" means any person who is paid on the state payroll system.

 

R25-8-4. Allowance.

(1) A state employee required to work in excess of regularly scheduled hours may be authorized by his department to receive a [non]taxable meal allowance up to [$7]$10 during a 24-hour period[.]if:

(a) The employee is not on travel status.

(b) The total hours worked during the 24-hour period shall be three hours or more in excess of the regularly scheduled hours.

(c) The allowance is not considered an absolute right of the employee, and is authorized at the discretion of the department head or his designee.

(d) The allowance may not be given in addition to any other meal allowance or per diem.

(e) The Employee Reimbursement/Earnings Request, form FI 48, should be completed and approved for the payment of the meal allowance.

 

KEY: finance, rates, state employees, allowance[*]

Date of Enactment or Last Substantive Amendment: [December 29, 1998]2008

Notice of Continuation: October 22, 2003

Authorizing, and Implemented or Interpreted Law: 63A-3-103