State of Delaware Budget and Accounting Policy Manual

… .............................................................................................................. 7 11.4 Per Diem Expenses .............................................................................................................. …

… le Plan” for IRS purposes, and as such, employee reimbursements a re not reported as pay. “Accountable Plans” require per diem rates be “similar in form to and not more than the federal rate”. The federal rates are established by the U.S. Gen …

… ions and are required to obtain an itemized receipt for all transactions over $10.00 unless exempted under the Travel Per Diem exception for M&IE in section 11.4.2.2.c. The receipt must be legible, itemized (reflecting the good or service purch …

… ental company. Any surcharges billed to the employee or State must be explained on the reimbursement request . 11.4 Per Diem Expenses 11.4.1 General 1. Expenses should be based on actual expense method. 2. Per Diem Rates a. Organization …

… sement request . 11.4 Per Diem Expenses 11.4.1 General 1. Expenses should be based on actual expense method. 2. Per Diem Rates a. Organizations will use the rates established by the GSA for locations within the United States and by the …

… ablished by the GSA for locations within the United States and by the U.S. Department of State for foreign areas. The per diem for a location is a combination of a lodging allowance, meals allowance and incidental expense allowance. b. With …

… e allowance. b. Within the United States, a standard rate is published each year and covers all locations. c. All per diem rates can be found at: (1) United States - http://www.gsa.gov/perdiem ▪ Rates are set each Federal Fiscal Year - Oc …

… r - October 1 to September 30. (See Exhibit B for an example of GSA website tables and how to calculate the maximum per diem rate and the rate for the first and last day of travel .) ▪ The GSA Max lodging by Month rate may fluctuate throughou …