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Utah Administrative Code (Current through November 1, 2019) |
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R25. Administrative Services, Finance |
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R25-5. Payment of Meeting Compensation (Per Diem) to Boards |
| R25-5-1. Purpose |
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Latest version.
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The purpose of this rule is to establish the procedures for payment of meeting compensation (per diem) and travel expenses to defray the costs for attendance at an official meeting of a board by an officer or employee who is a member. |
| R25-5-2. Authority |
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Latest version.
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This rule is established pursuant to Section 63A-3-106, which authorizes the Director of Finance to make rules establishing per diem rates. |
| R25-5-3. Definitions |
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Latest version.
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All terms are as defined in Section 63A-3-106(1), except as follows: (1) "Finance" means the Division of Finance. (2) "Per diem" means the taxable compensation paid for attendance at an official meeting of a board by an officer or employee who is a member. (3) "Rate" means an amount of money. (4) "Independent Corporation Board" means the board of directors of any independent corporation subject to Section 63E Chapter 2 that is subject to this rule by its authorizing statute. |
| R25-5-4. Rates |
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Latest version.
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(1) Each member of a board within state government shall receive taxable meeting compensation (per diem) not to exceed $60 for each official meeting attended that lasts up to four hours and taxable meeting compensation (per diem) not to exceed $90 per diem for each official meeting that is longer than four hours. (a) These rates are applicable to an officer or employee of the executive branch, except as provided under subsection (1)(b); (b) These rates are applicable to an officer or employee of higher education unless higher education pays the costs of the meeting compensation (per diem). (2) Travel expenses shall also be paid to board members in accordance with Rule R25-7. (3) Members may decline to receive meeting compensation (per diem) and/or travel expenses for their services. (4) Upon approval by Finance, members of an independent corporation board may receive meeting compensation (per diem), at rates exceeding those established in Subsection R25-5-4(1), for each meeting attended as part of their official duties and for reasonable preparation associated with meetings of the full board or the board's subcommittees. |
| R25-5-5. Governmental Employees |
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Latest version.
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(1) A member of a board may not receive the taxable meeting compensation (per diem) in R25-5-4(1) or travel expenses if the member is being compensated as an officer or employee of a governmental entity, including the State, while performing the member's service on the board. Governmental employee board members attending official meetings held at a time other than their normal working hours, who receive no compensation or leave (such as comp time) for the additional hours of the meetings may receive the taxable meeting compensation (per diem) in R25-5-4(1). (2) Travel expenses related to the attendance of official board meetings for which a governmental employee serving on the board is not otherwise reimbursed may also be paid to the employee in accordance with Rule R25-7. (3) Governmental employees may decline to receive meeting compensation (per diem) and/or travel expenses for their services. |
| R25-5-6. Payment of Meeting Compensation (Per Diem) |
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Latest version.
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All board members are required to be paid their meeting compensation (per diem) through the payroll system in order to calculate and withhold the appropriate taxes. |