|State Travel Policy and Procedures|
SBEX Policy No. 442-50
Adopted: July 1, 1996
Last Amended: August 18, 2015
Authority Idaho Code Section 67-2004
Table of Contents
Statement of Philosophy
1) Approval and Authorization
2) Official Travel Status, Payment Methods, Forms, and Documentation
A) Designation of Authority
B) Requirements and Methods for Approval
3) Mode and Route of Travel
A) Payment Methods
B) Travel Expense Voucher Form
D) Evidence of Expenditure
E) Evidence Not Required
F) Internal Audit of Travel Expense Voucher
G) Costs Paid through Direct Billing, P-Card, Third Party, or Other Traveler
H) Documentation when Travel Deviates from Authorized Purpose
4) Duration of Travel Status
A) Mode of Travel
B) Route of Travel
C) Private Vehicle Mileage Reimbursement
D) Vicinity Mileage
E) Vehicle Parking Fees
F) State Vehicle Usage
G) Rental Vehicle
H) State-owned or Private Aircraft
I) Traffic Violations
J) Taxi and Other Public Transit
K) Commercial Airline and Related Costs
6) Per Diem Allowance
A) Official Travel Status
B) Personal Leave While in Official Travel Status
C) Changes to Official Travel Status for Unusual Circumstances
7) Incidental Expenses
A) Daily Meal Allowance Rates
B) Timeframes for Partial Day Per Diem Allowance
C) Meals Provided by Others and at Conferences
8) Travel Premiums
9) Third Party Funded Travel
A) Communications While in Travel Status
B) Tips and Gratuity
C) Laundry and Dry Cleaning Services
10) Other Items
B) Direct Pay
A) Meals and Refreshments at Entity-Sponsored Meetings
B) Foreign Travel, Currency Exchange, and Other Costs
C) Travelers with Disabilities
D) Use of Statewide Open Contracts Relating to Travel Services
E) Commuting Expenses
F) Compensatory Time for Travel
12) Idaho Code References Relating to Travel
Appendix A: History of Rate Changes
Appendix B: Maximum Per Diem Allowance Rates
Appendix C: Examples
Statement of Philosophy
The State Board of Examiners, as established by the Constitution of the State of Idaho (Article IV, section 18), is authorized by Idaho Code Title 67, Chapter 20, to adopt policy and procedures for travel and related expenses claimed against the State.
This State Travel Policy, as adopted by the State Board of Examiners, was developed in accordance with Sections 67-1001, 67-2004, 67-2005, 67-2006, 67-2007, 67-2008 Idaho Code, and shall apply to every individual at all agencies, elected offices, boards, commissions, institutions, and any and all other forms of Idaho State Government or its agents who can incur travel and related expenses paid for from State government resources, unless specifically exempt by Idaho Code.
This State Travel Policy is intended to establish guidelines and limits that promote cost-effective and efficient methods for incurring travel and related expenses while performing official business of the State of Idaho. All travel costs and related expenses claimed to the State must be properly authorized, actually incurred, essential in achieving the goals or fulfilling the responsibilities of the State government entity, and conducted in the most economical and practical manner for the State.
When determining the most cost-effective and efficient method for conducting travel, the entity should also consider any additional actual costs of the traveler’s compensation from wages or contract services fees, including the value of any accrued compensatory time by State employees.
These policies may not cover every possible situation, but the intention is that all travelers and approving authorities within each entity of Idaho State Government embrace the concepts of “cost-effective” and “efficient methods” when deciding the nature, type, timing, and necessity of travel and related expenses while performing official business of the State of Idaho.
It remains the responsibility of each entity’s management to develop, document, and implement appropriate internal control procedures over travel and related expenses that assure compliance with these policies, and to develop and retain sufficient and appropriate documentation and evidence to show that compliance to these policies was maintained.
No entity may authorize the payment of claims for travel and related expenses that are not specifically allowed or exceed the rates established by these policies, or institute internal controls or documentation requirements that are more liberal than those provided in these policies. Entities may authorize internal policies and internal controls that are more restrictive than those provided in these policies if the entity’s management determine that such more restrictive policies are in the best interest of the entity to carry out its authorized mission. Each entity’s management shall make certain that all individuals who travel for official purposes which results in claims against the State are aware of this State Travel Policy and any internal entity policies if applicable.
1. Approval and Authorization
A. Designation of Authority
All payments of claims for travel and related expenses must be authorized by the Idaho State Government entity’s senior management or by a duly authorized and designated representative(s). Written evidence of the delegated authority must be on file at the entity, dated, and signed by the senior management and designated representative(s).
B. Requirements and Methods for Approval
The method for granting and documenting this authorization is left to the discretion of the Idaho State Government entity’s senior management.
A traveler is eligible for travel cost reimbursement only when they are on official travel.
2. Payment Methods, Forms, and Documentation
A. Payment Methods
To the extent practical, all costs for travel shall be incurred originally with State funds or through the use of a State P-card or other methods to minimize the need for the traveler to incur costs prior to being reimbursed.
B. Travel Expense Voucher Form
It is the duty of the State Controller, as authorized by Idaho Code 67-2005, to prescribe forms of vouchers on which all requests for expenditure of State moneys must be submitted, and when such forms of vouchers have been prescribed, no request for expenditure of State moneys shall be received and filed by the State Controller unless the same shall be presented on the proper form.
Idaho Code 67-2006 further requires that on all vouchers submitted for travel expenses, there must appear a certificate signed by the head of the entity, or their designee, for which travel was performed, stating that the travel was performed under competent orders, the purpose for which it was undertaken, and that the same was necessary in the public service. The person submitting a voucher for travel expenses must sign thereon a certificate that the account is correct and just.
All travel and related costs must be documented and itemized on a travel expense voucher and identify the following elements:
1) Identification of the traveler’s official primary work station
2) Specific reason for travel which demonstrates a direct relationship to the State Government entity’s mission
3) Sequential and logical order of dates of travel, including departure and arrival times
4) Mode of travel identified and consistent with the itinerary, locations, purpose and cost
5) License plate number of State-owned vehicle
6) Costs incurred for each day of travel, including
, mileage, meals, and lodging
7) Explanations for any gaps in the days or locations of travel or when the final destination is not the traveler’s official primary work station.
8) Explanations or other evidence for omitted costs or those costs shared with other travelers
9) Signatures of the traveler and designated approver with the required certifications
D. Evidence of Expenditure
Specific evidence, such as an invoice or receipt, is required for the following travel costs and must be attached to the travel voucher or specifically identified if paid through direct bill, P-card, third party, or other traveler:
1) Lodging expense
3) Airline baggage fee
4) Taxi, airport shuttle, or other public transportation
5) Rental vehicle
6) Fuel purchase for rental vehicle
7) Parking fees at airport, lodging facility, or work related location
8) Conference registration fee and agenda
9) Telephone, internet access, or other communication fees
10) Laundry and dry cleaning costs
11) All other expenses not specifically described but are reasonable and necessary in the conduct of official State business.
Evidence of expenditure must contain the date of transaction, vendor name and location, description and individual cost of each item or service that is claimed. The traveler is expected to clearly document this information if the original invoice or receipt does not contain all required information. If an original invoice or receipt is not provided by the vendor or is lost, the traveler must provide an explanation and document the required information to the extent possible.
E. Evidence Not Required
Specific evidence is not required for the following:
1) Meals and related costs covered under Section 6 - “Per Diem Allowance.”
2) Tips, gratuity, and other items covered under Section 7 - “Incidental Expenses.”
F. Internal Audit of Travel Voucher
Each entity shall develop and follow procedures for auditing all claims for travel and related expenses for compliance with the standards and limits established by these policies or those more restrictive standards and limits adopted by the entity’s internal policies and procedures. At a minimum, these auditing procedures should include verification of the following items:
1) The specific purpose of the travel is documented on the voucher.
2) Travel duration does not exceed the trip requirements, and the beginning and ending hours and dates are shown for each location or component of the trip.
3) Mileage claimed for using a personal vehicle is properly calculated and supported, and any vicinity mileage is reasonable and based on the purpose and location of the work assignment.
4) Meals claimed do not exceed the allowance established by these policies and any meals provided at conferences or other official activities as shown on an official agenda or schedule are properly excluded from the amounts claimed.
5) Daily lodging costs are supported by a detailed invoice and any allowable costs other than the daily rate plus taxes are detailed separately in the “Miscellaneous Expenses” section of the voucher. Any costs on the lodging invoice for meals, beverages, entertainment, or items of a personal nature must be excluded from the costs claimed for reimbursement.
6) The purpose and nature of each item in the “Miscellaneous Expenses” section is clearly identified and supported.
7) The details of all P-card transactions and any cash advances related to the trip are listed in the “P-Card or Cash Advance” section of the voucher.
8) All sub-totals and the grand total are mathematically correct.
9) Documentation of all costs incurred and claimed are attached or properly referenced on the voucher.
10) Any additional expenses resulting when travel deviates from the authorized purpose are not claimed or are properly approved and documented by the approving authority.
The entity shall maintain all records of travel expense vouchers and supporting documentation for a period of three (3) years or until the next audit is completed.
G. Costs Paid Through Direct Billing, P-Card, Third Party, or Other Traveler
3. Mode and Route of Travel
All costs of official State travel must be specifically identified on the travel expense voucher even if the amount was paid through direct billing, P-Card, third party, or other traveler. A full and complete accounting of the costs incurred and paid by other methods, and any funds advanced to the traveler, is necessary to identify the net amount owed to or due from the traveler. The travel expense voucher must be completed, even if the net amount due to or owed by the traveler is zero, in order to satisfy the certification requirements of Idaho Code 67-2006 by the traveler and approving authority.
H. Documentation When Travel Deviates From Authorized Purposes
A traveler may be authorized to extend the duration of a trip or deviate from the most direct and cost effective route and mode of travel for personal or other non-official business purposes. In these situations, the traveler must document the actual costs incurred with a detailed comparison to the amounts that would have been incurred had the trip included only the authorized and required duration, destinations, and followed the most direct and cost effective route and mode of travel.
If the deviation from the authorized purpose of the travel involves airfare, the cost without the deviation must be documented within a reasonable time frame of the date the actual airfare reservation was made, preferably the same day. In no event will the total allowed costs exceed the actual costs incurred.
A. Mode of Travel
Travelers shall use the most cost-effective and efficient mode of travel. Exceptions to this requirement may be allowed due to unusual or unforeseen circumstances that are properly documented and authorized by the approving authority. Supporting documentation must be attached to the travel expense voucher.
When for personal reasons the mode of travel used is not the most cost-effective and efficient mode available and such a deviation is specifically authorized by the approving authority, only those costs which would have been incurred using the most cost-effective and efficient mode available will be allowed. Any costs associated with excess travel time resulting from the use of other modes of travel for personal reasons shall not be allowed. If the traveler is a State employee, the excess time shall be charged to accrued leave balances or other leave types.
B. Route of Travel
Travelers must use the most direct and/or efficient route of travel that considers actual costs and travel time. Additional factors can be considered when selecting the route of travel, such as weather conditions or other issues which could increase travel time or hazards to the traveler.
C. Private Vehicle Mileage Reimbursement
Mileage for using a private vehicle for official State business shall be computed according to MapQuest, Yahoo or Google Maps, or other source which supports the distance as the most direct and/or efficient route. Mileage will be reimbursed at the rate established by the State Board of Examiners. Odometer readings are permissible only when mileage computations cannot be readily or easily determined from these independent sources. Under no circumstance is the purchase of gasoline dispensed into a private vehicle an allowable expense in-lieu of mileage reimbursement for using a private vehicle for official State business.
COMMUTING: Expenses are not allowed for travel between home and office or for other non-official purposes, except for expenses incurred by a state employee to participate in an approved agency commuting plan. Commuting plans must be submitted by a state agency in writing and approved by the Office of the Governor.
Mileage from the official primary work station to the airport is reimbursable. Mileage from the traveler’s home to the airport is not reimbursable unless it is a shorter distance.
If a State-owned vehicle is available to the traveler but for personal reasons a private vehicle is used, the mileage reimbursement shall be limited to one-half the established rate, unless the full rate is authorized by the approving authority with documentation supporting the reason for authorizing the full rate.
D. Vicinity Mileage
Mileage incurred for official State business within the traveler’s official primary work station area or other locations are allowable and may be consolidated on a daily basis and reported as "vicinity travel" on the travel expense voucher and reimbursed at the allowed rate.
E. Vehicle Parking Fees
Fees for vehicle parking are an allowable expense based on the proximity to the temporary work location and are usual and customary, such as parking meters or garages, airports, or hotels that include parking fees in their published fee schedules.
F. State Vehicle Usage
The use of a State vehicle for personal or other non-official business is strictly prohibited. Commuting from the traveler’s primary work location and declared residence using a State vehicle is permissible only when the official travel purpose begins or ends outside the traveler’s usual daily work schedule, such as before 7am or after 6pm, or for other reasons considered in the best interest of the State that are specifically documented and authorized by the approving authority.
State vehicles shall not be operated by or used to transport individuals who are not directly involved in the official State travel purpose unless prior approval has been granted by the approving authority. State vehicles shall be operated only by individuals who possess a valid operator’s license.
The names and an explanation of the responsibilities of administrative personnel determined by the Idaho State Government entity’s senior management to require the permanent assignment of a state vehicle shall be furnished to the Board of Examiners for approval.
G. Rental Vehicle
A rental vehicle may be authorized by the approving authority when such use is determined and documented to be the most effective and cost efficient means of transportation for performing official business. The size and style of the rental vehicle shall be consistent with the travel needs. The selection of a rental vehicle vendor shall consider the overall cost, location, convenience, vehicle type, and the availability of vendors enrolled in statewide contracts. Additional insurance should not be purchased when using a vendor enrolled in statewide contracts. The coverage is included in the contract.
H. State-owned or Private Aircraft
The use of State-owned or private aircraft may be appropriate when it is more cost-effective or efficient than other modes of transportation. The specific issues considered that support the decision must be documented, including the travel itinerary, scheduling challenges, accessibility, number of travelers, and overall costs as compared to other modes of travel. When using a private aircraft, evidence of public liability and property damage insurance must be on-hand pursuant to Idaho Code.
I. Traffic Violations
Any infractions of traffic laws and resulting fines are the sole responsibility of the traveler and are not a reimbursable expense by the State. Traffic and parking tickets are an infraction of state or local traffic laws and are not reimbursable regardless of whether you are in a personal or state vehicle.
J. Taxi and Other Public Transit
Taxi services, airport shuttles, or other public transit while traveling for official State business are allowable expenses. Evidence must be submitted that identifies the itinerary of each use which coincides with the official travel requirements.
K. Commercial Airfare and Related Costs
The cost for commercial airfare shall be limited to the lowest available class of passage rate, such as “coach” or similar classification. Airfare at other classes and seat selection or other upgrade fees are not allowed unless properly documented that the seat selection, upgrade fees, or class of passage at a higher rate was necessary due to availability, physical limitations or other factors, and that the ticket was purchased at the earliest opportunity. Baggage fees charged by commercial airlines are allowable not to exceed one checked bag and one carry-on bag per departure unless additional baggage costs are necessary and approved in advance. Any additional costs, such as in-flight services, internet access or entertainment, are not allowable and are the responsibility of the traveler, unless a valid business purpose is identified and approved in advance by the designated authority.
4. Travel Status
The duration of official travel shall not exceed the maximum time necessary to conduct State business for the stated purpose of the travel. It is appropriate for the traveler to leave their official primary work station or declared residence in sufficient time to arrive at an airport or other point of public transit by the recommended pre-departure time. Actual time while in official travel status for any and all reasons must be documented on the voucher.
B. Personal Leave While in Official Travel Status
A traveler who has been granted leave while on official travel status shall identify on the travel voucher the exact dates and times of departure and return to official State business. If official travel includes personal travel components, allowable travel costs shall not exceed the amounts that would have been incurred had the traveler not combined personal travel with business travel. Combining personal travel with official State travel is not justification for using a private vehicle and receiving full mileage reimbursement when a State-owned vehicle is available. Use of the State
P-Card for personal portions of a business trip is prohibited.
C. Changes to Official Travel Status for Unusual Circumstances
Any changes to the duration of official travel resulting from unusual circumstances, such as severe weather, road conditions, airline delays, illness, or other situations beyond the traveler’s control, must be fully documented and approved by the approving authority to support the increase or decrease of allowable costs and time resulting from the unusual circumstance.
A. Selection Process
The process for selecting a lodging vendor for each official travel day shall consider the proximity to the required work location, room type, and daily rate. Other amenities or premiums offered by lodging vendors can be considered in the selection process, such as on-site restaurants, internet access availability, free breakfasts and beverages, or other services, but the proximity and daily rate should be the primary consideration. At the time a reservation is made or when registering on-site, travelers should request the “government rate” if available.
Lodging provided by relatives or other individuals is not an allowable expense unless they are in the business of providing such services which are publicly advertised and a formal invoice is provided.
No claim will be paid for lodging if the traveler is not in official travel status.
6. Per Diem Allowance
A. Daily Per Diem Allowance Rates
A daily Per diem allowance shall be paid to the traveler in accordance with the amounts and hours of the day as established by the State Board of Examiners pursuant to Appendix B. The Per diem allowance is a fixed amount for a full day of official travel status and is not a reimbursement for actual costs incurred. No receipt or other evidence of expenditure is required. The Per diem allowance is intended to cover the cost of food, beverages, and related gratuities and no portion of these costs shall be reimbursed as separate items. The Per diem allowance shall be based on the rate at the temporary work location, and on the final day of travel the allowance shall be the rate for the location where the traveler last stayed the night prior to returning to their official primary work station.
B. Timeframes for Partial Day Per Diem Allowance
The amount of the Per diem allowance for official State travel that does not involve an overnight stay, or for the first and last day of a multiple day trip, shall be calculated based on the percentages of the daily Per diem allowance as established by the State Board of Examiners.
1) 25% for breakfast (leave at 7:00am or earlier/return at 8:00am or later)
2) 35% for lunch (leave at 11:00am or earlier/return at 2:00pm or later)
3) 55% for dinner (leave at 5:00pm or earlier/return at 7:00pm or later)
Each entity of State government may adopt an internal policy regarding the time frames for allowing partial day Per diem allowance in order to consider the effects of swing shifts and other flexible work schedules that are usual and customary to the entity.
C. Meals Provided by Others and at Conferences
When meals are furnished by others or as part of a meeting or conference and are identified on an official agenda, the Per diem allowance for the day shall be calculated for only those meals not provided. The allowable amount shall use the following percentages applied to the allowable Per diem allowance for each meal not provided by others or as part of a meeting or conference:
1) 25% for breakfast
2) 35% for lunch
3) 55% for dinner
Complimentary meals or beverages provided by lodging vendors, commercial airlines, or other commercial entities will not be considered when determining Per diem allowances.
7. Incidental Expenses
A. Communications While in Travel Status
1) Telephone - The cost of personal telephone calls to others within the U.S. while on official travel status is allowable. Travelers are allowed to incur the cost of one phone call for each full or partial day of official travel through commercial telephone service or calling card not to exceed ten (10) minutes per call.
2) Internet Access - The cost to gain access to the internet at the temporary work location or lodging vendor for official State business is allowable. The cost to access the internet aboard airplanes, or other locations may be allowable, provided that a justification is attached to the travel voucher that such access at the time and location is essential in the performance of official State business and is not predominately for personal convenience or entertainment.
B. Tips and Gratuity
Tips and gratuity are included in the Per diem allowance amount and cannot be claimed separately, even if the gratuity is unrelated to a meal expense. This includes all amounts related to taxi or airport shuttle services, baggage handling, hotel services, or for which gratuities are usual and customary for the services provided.
C. Laundry and Dry Cleaning Services
The costs for laundry and dry cleaning services are allowable if the duration of the official travel exceeds five (5) calendar days.
The costs for entertainment, such as in-room movies, video games, pay-per-view television programs or similar items, are not allowable.
Expenses not specifically described in these policies but which are necessary in the performance of official State business and properly authorized and documented, are allowable.
8. Travel Premiums
A. Travel Premiums
9. Third Party Funded Travel
Travel premiums and benefits, such as frequent flyer miles or hotel points, awarded as a result of official State travel are the property of the traveler and will not be claimed by the State.
Each entity is charged with the responsibility of identifying all employee travel for business purposes to ensure that all
Each entity is charged with the responsibility of identifying any travel costs paid for or reimbursed by outside sources to ensure that all travel is justified by the entity’s mission. When a third party has directly paid or reimbursed the cost of any part of the travel costs, the name and billing address of the third party must be identified and attached to the travel voucher. Any reimbursement must be paid directly to the entity or endorsed over to the entity by the traveler.
Each entity is charged with the responsibility of identifying all employee travel for business purposes to ensure that all travel is justified by the entity’s mission. When a third party has reimbursed the cost of any part of previously paid State travel costs the name and billing address of the third party must be identified and attached to the travel voucher. Any reimbursement must be paid directly to the entity or endorsed over to the entity by the traveler. Any third party reimbursement that exceeds allowable costs of these policies should be returned to the third party or retained by the State government entity if the third party does not provide for partial refunds. Under no circumstance shall the traveler retain any excess over allowable costs.
B. Direct Pay
travel is justified by the entity’s mission. If the business travel is covered 100% by the third party and the State has no
financial liability for the travel costs, is not providing a travel advance, not providing travel reimbursement, and a state
P-card is not used for the travel; then an approved travel authorization will serve as documentation for the travel and a
travel expense voucher is not required.
Any employee’s travel for business purposes that is covered in whole or part by a Third Party is required to adhere to all State Laws covering ethics in government, including the Bribery and Corrupt Influence Act, the Prohibition Against Contracts with Officers Act, and the Ethics in Government Act. (For further information, employees are encouraged to read and understand the Idaho Ethics in Government Manual, produced by the Idaho Office of the Attorney General.)
10. Other Items
A. Meals and Refreshments at Entity-Sponsored Meetings
The State Board of Examiners recognizes the importance of sponsoring meetings and training sessions for specific purposes, and that refreshments and meals may be provided to ensure the best utilization of attendee time under the following criteria:
a) The meeting has a published agenda where attendance is mandatory.
b) The meeting has an intended duration of three (3) hours or more as shown on the agenda.
c) There are five (5) or more attendees.
d) The total cost per attendee PER DAY cannot exceed the partial day Per diem allowance for breakfast as established by the Board.
a) The meeting has a published agenda and attendance is mandatory, for an identified business purpose.
The State of Idaho foreign travel policy, pursuant to Idaho Code §67-2008A, shall be as follows:
b) The meeting has an intended duration of six (6) hours or more as shown on the agenda.
c) There are five (5) or more attendees.
d) The meeting's purpose is furthered by presentations or interpersonal exchange during the meal period.
e) The total cost per attendee cannot exceed the partial day Per diem allowance for the period of the meal as established by the Board.
f) Location or scheduling conflicts are not sufficient grounds for a meal recess.
Routine employee, staff meetings, department-sponsored social gatherings or similar gatherings shall not qualify for refreshment or meal costs.
B. Foreign Travel, Currency Exchange, and Other Costs
The foreign travel per diem allowance (FTPDA) is a payment in lieu of reimbursement for actual expenses. The FTPDA is intended to cover the costs of meals at adequate, suitable and moderately priced facilities including costs of mandatory service charges, taxes, laundry and dry cleaning. The FTPDA will be based on the most current publication of U.S. Department of State Maximum Travel Per Diem Allowances for Foreign Areas. The daily FTPDA will be 100% of the listed M & IE rate in the above publication. The actual cost of lodging plus applicable tax and service charge will be allowed to the traveler.
C. Travelers with Disabilities
With prior approval of the State government entity’s approving authority, travelers with disabilities are allowed payments of certain additional travel expenses to accommodate their disabilities, such as but not limited to subsistence and transportation of an attendant when the employee requires assistance, cost of specialized transportation, increased cost of specialized services for public carriers, or special baggage handling fees.
For travelers with disabilities, reasonable accommodations regarding specific situations not addressed by these policies are allowable if properly documented and authorized by the approving authority.
D. Use of Statewide Open Contracts Relating to Travel Services
Approving authorities shall inform all travelers about the availability of statewide open contracts relating to travel services, as issued by the Department of Administration, Division of Purchasing, and that these vendors should be considered to the extent possible.
E. Commuting Expenses
Expenses for commuting between the traveler’s declared residence and official primary work station are not allowable, except for expenses incurred by a State employee to participate in an approved agency commuting plan submitted by a State agency in writing and approved by the Office of the Governor.
F: Compensatory Time for Travel
Compensatory time for travel will be granted in accordance with Fair Labor Standards Act (FLSA) Regulations 29 C.F.R. Section 785.38, 785.39, 785.40, 785.41, to all employees except those listed as “non-covered” under the FLSA, elected officials, those included in the definition of section 67-5303(j) and 67-5302(12) Idaho Code, bona fide volunteers, independent contractors, prisoners, and “trainees”.
Daily Per Diem
The daily per diem is the amount given to a traveler to cover expenses such as meals, meal gratuities, and fees and tips give to porters, baggage carriers, bellhops, hotel maids, stewards or stewardess on ships, and hotel servants in foreign countries.
An employee is a person, other than a patient, inmate or student employed in a state institution, who receives a payroll warrant or direct deposit from the State Controller as payment of wages for services rendered to, and on behalf of, a department or agency legally recognized as an entity of Idaho State government or local health district.
Official Primary Work Station
The official primary work station is the location where the employee regularly performs his or her duties. If the employee’s work involves recurring travel or varies on a recurring basis, an area defined by the agency that includes the location where the employee regularly performs his or her duties is considered the official primary work station.
Travel performed the purpose for which it was undertaken was necessary in the public service.
Official Travel Status
Official travel status is when the traveler is physically away from their official primary work station by a distance of 50 miles or more or includes an overnight stay.
A traveler is any person traveling on behalf of the State of Idaho for the purpose of official State business.
Travel for official purposes in and about a city, including travel within a traveler’s official primary work station, when not constituting a trip between two communities is considered vicinity travel.
12. Idaho Code References Relating to State Travel
A. Regulation of Per Diem: 67-2004
The state board of examiners is hereby authorized to adopt regulations fixing the daily, half-day and quarter-day allowances to be made to state officials and employees traveling on official business, within the lawful maximum daily subsistence allowance rate, and to require, by such regulations, such proofs in support of travel subsistence claims as may be deemed by it conducive to public economy.
B. Voucher Forms: 67-2005
It is the duty of the state controller to prescribe forms of vouchers on which all requests for expenditure of state moneys must be submitted, and when such forms of vouchers have been prescribed no request for expenditure of state moneys shall be received and filed by the state controller unless the same shall be presented on the proper form.
C. Travel Expense Vouchers: 67-2006
On all vouchers submitted for travel expenses, there must appear a certificate signed by the head of the department for which the travel was performed, stating that the travel was performed under competent orders, the purpose for which it was undertaken, and that the same was necessary in the public service. The person submitting a voucher for travel expenses must sign thereon a certificate that the account is correct and just.
D. Standard Travel Pay and Allowances: 67-2007
This act may be cited as the "Standard Travel Pay and Allowance Act of 1949." It is the express intention of this act that the provisions hereof shall supersede and control the language of any statute heretofore enacted relating to the allowance of requests for reimbursement for travel and/or subsistence, including, but without limitation, statutes which provide for the payment of actual and necessary expenses to any officer, agent, employee, clerk, board, or commission of the state; and it is further intended that the provisions of this act, and regulations issued hereunder, shall apply to and govern all acts authorizing the payment for travel and/or subsistence which may be enacted hereafter unless the same shall be expressly exempted from the terms of this act. Such acts shall be construed as being subject to the provisions of this act unless an express exemption shall be set forth in such subsequent act.
E. Determination of rate of allowance: 67-2008
(1) At its first meeting after the effective date of this act, and thereafter as it shall deem appropriate, the board of examiners shall by regulation fix a rate of allowance for per diem subsistence for officers, agents and all other employees of the state who are absent from their post of duty on official business, which shall be effective for the year in which such allowance is fixed, and shall fix a rate of allowance for mileage for official travel executed by privately owned means of conveyance, which rate of allowance shall be effective for the year in which it is fixed; provided, however, that the board shall fix no rate of per diem allowance which is higher than:
(a) Actual lodgings (maximum to be set by board of examiners) and per diem allowance which is no higher than allowed under the Internal Revenue Code for travel within the state; and
(b) Actual lodgings (maximum to be set by board of examiners) and per diem allowance which is no higher than allowed under the Internal Revenue Code without the state; and
(c) A rate of mileage allowance which is no higher than the standard mileage rate for the business use of an automobile allowed under the Internal Revenue Code for income tax purposes; and
(d) The mileage allowance for private aircraft travel shall be set by the board and shall be no higher than that allowed for automobile travel, calculated as if the travel had been by highway route.
(2) In fixing rates of allowance under this act, the board shall consider the prevailing cost of executing such travel, generally prevailing economic conditions, and the rates of allowance made applicable to similar travel by the Federal Government and private employers within the state.
F: Rates of Allowance Foreign Travel
(3) For a period where employees are to be absent from their post on official business for less than twenty-four (24) hours the board’s regulations shall provide for partial days’ subsistence rates.
The board of examiners shall determine reasonable rates of allowance for per diem subsistence for officers, agents and employees of the state who are absent from their post of duty on official business in a foreign country. In determining such rates of allowance, the limitations of section 67-2008, Idaho Code, shall not apply. The board shall determine rates of allowance which are reasonable based upon factors such as the prevailing cost of executing such travel, generally prevailing economic conditions, and the rates of allowance made applicable to similar travel by the federal government and private employers within the state.
Appendix A: History of Rate Changes
|History of Rate Changes:|
|Effective Date||Private Vehicle||MEALS|
|7-1-74||15 cents car|
|7-1-78|| 15 cents car|
17 cents air
|8-15-79||17 cents car|
|5-1-80||18 cents car||$15.00||$20.00|
|7-1-84||22 cents car|
|1-1-85||20.5 cents car|
|12-13-88|| 22 cents pvt|
|7-1-90||26 cents car||$20.00||$30.00|
|7-1-96|| 31 cents pvt|
|2-13-00|| 32.5 cents pvt|
|1-2-01|| 34.5 cents pvt|
|7-1-01||34.5 cents pvt|
|$30.00||$30.00 or Federal Rate|
|1-1-02||36.5 cents pvt vehicle/aircraft||$30.00||$30.00 or Federal Rate|
| 1-1-03|| 36.0 cents pvt |
| $30.00|| $30.00 or Federal Rate|
| 1-1-04|| 37.5 cents private |
|$30.00||$31.00 or Federal Rate|
|4-12-05||40.5 cents private |
| $30.00||$31.00 or Federal Rate|
|9-1-05||48.5 cents private vehicle/aircraft||$30.00||$31.00 or Federal Rate|
|1-1-06||44.5 cents private vehicle/aircraft||$30.00||$39.00 or Federal Rate|
|1-1-07||48.5 cents private vehicle/aircraft||$30.00||$39.00 or Federal Rate|
|1-1-08||50.5 cents private vehicle/aircraft||$30.00||$39.00 or Federal Rate|
|7-1-08||58.5 cents private |
|$30.00||$39.00 or Federal Rate|
|1-1-09||45.5 cents private |
|$30.00||$39.00 or Federal Rate|
(Approved on 12-15-09)
|45.5 cents private|
|$30.00||$46.00 or Federal Rate|
|7-1-12||55.5 cents private|
|$30.00||$46.00 or Federal Rate|
|10-1-15||55.5 cents private|
|$45.00||$51.00 or Federal Rate|
Appendix B: Examples
Maximum Per Diem Allowance
Daily Per Diem Allowance (see definition of “per diem” in Section 11)
(a) In State $45.00 day
(b) Out-of-State Per Diem Allowance
$51.00 per day is the base, but would allow the higher federal rate
Partial Day Per Diem Allowance
Where employees are to be absent from their primary official station on official business for less than twenty four (24) hours, partial day per diem allowance is equal to a maximum of twenty-five percent (25%) of the total per diem allowance for breakfast, thirty-five percent (35%) for the total per diem allowance for lunch, and fifty-five percent (55%) of the total per diem allowance for dinner.
Partial Day Per Diem Allowance
|Breakfast – 25%||$11.25||$12.75 or 25% of Federal Rate|
|Lunch – 35%||$15.75||$17.85 or 35% of Federal Rate|
|Dinner – 55%||$24.75||$28.05 or 55% of Federal Rate|
Official Conferences or Conventions
For meals not included in the registration, the above limits upon partial day per diem reimbursements do not apply to official conferences or conventions as described in Section 6. C. herein whether at the official station or not. As to such conferences or conventions, only the statutory daily limits of I.C. §67-2008 will apply.
Agencies may adopt maximums of lesser amounts than those established by the Board of Examiners.
Appendix C: Examples
Per Diem examples
A. Employee attends a conference at their home station and lunch is provided as part of the conference registration fee (registration fee was paid by the employer). The meal is allowable and no reimbursement for the meal cost is due back to the employer from the employee. Providing the conference meets the definition listed in Section 6. C. of the Board of Examiners Travel Policy. (Please note on this example the employee is not in travel status since the conference is at their home station, and is not eligible for per diem allowance.)
B. Employee is in travel status and the hotel they are staying at offers a continental breakfast. Employee does not have to deduct the partial day per diem amount for the continental breakfast (see Section 6. C. of the Board of Examiners Travel Policy). The employee can voluntarily choose to deduct the partial day per diem amount for the continental breakfast, if they utilized that service, but it is not required.
C. Employee is in travel status and attends a conference out of town and lunch is provided as part of the conference registration fee (registration fee was paid by the employer) then the employee can only be reimbursed the per diem amounts for any meals not provided (see Section 6. C. of the Board of Examiners Travel Policy).
D. Employee is in travel status and attends an agency sponsored meeting or training and lunch is provided, then the employee can only be reimbursed for any meals not provided (see Section 6. C. of the Board of Examiners Travel Policy).