General Services Administration (GSA) sets the maximum per diem allowances for travel in the United States (CONUS) established by the county. GSA updates the CONUS per diem rates on a fiscal year basis. Per Diem rates are approved by the Office of Management and Budget (OMB) and published annually. Occasionally adjusted rates are published during the course of the fiscal year. The per diem rate includes lodging , meals and incidental expenses and apply to all individuals traveling on behalf of the Federal Government. Incidental expenses include items such as tips for baggage carriers, bell hops, hotel maids, etc.
A committee at the Department of Defense (DOD) sets the maximum per diem allowances for travel in Alaska, Hawaii, the Commonwealth of Puerto Rico and territories and possessions of the US. The rates are changed as necessary and may change several times per year. Foreign per diem is established by the Department of State. Specialized training for changes, updates and other travel related processes are offered by the government through various agencies.
Lodging taxes are not included in the CONUS per diem rate. The FTR states that in ‘CONUS’ lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense. For foreign areas lodging taxes are included in the per diem rates set by the Department of State.
If there aren’t lodging facilities at the TDY location your agency may approve the maximum per diem rate of up to 300% of per diem for the location where lodging is obtained. When the traveler claims meal reimbursements for their trip the traveler will be eligible for 75 percent of the total M&IE rate for the first and last day of travel.
By Deva Wilson
“The views expressed are those of the author and do not reflect any position of the Government or my agency.”