Sections 45-7-28.1 and 50-5B-5 of the Official Code of Georgia Annotated (O.C.G.A.) authorize the State Accounting Office (SAO) and the Office of Planning and Budget (OPB) to adopt rules and regulations governing in-state and out-of-state travel reimbursement that promote economy and efficiency in state government and which treat employees fairly and equitably. The O.C.G.A. is available on the internet at http://w3.lexis-nexis.com/hottopics/gacode/default.asp.

The Statewide Travel Regulations are issued by SAO in cooperation with OPB in accordance with the O.C.G.A. The regulations are available on the internet at http://sao.georgia.gov. In general, all agencies are required to follow the minimum guidelines outlined in the Statewide Travel Regulations. However, each agency is authorized to set specific policies and establish procedures within the regulations of the Statewide Travel Regulations.

Specifically, the official Statewide Travel Regulations issued by SAO and OPB are the Department’s travel regulations except where the Department has received specific approval for deviation there from or where specific flexibility has been provided to the Department by certain aspects of the regulation. Accordingly, the following guidelines and procedures have been established by the Department in accordance with the above-mentioned authority.

ELIGIBILITY

Employees who are required to travel in the performance of their official duties and who are authorized to incur expenses in accordance with the Department’s Travel and Business Expense Authorization Policy, hereafter referred to as TOPPS 7195-1, are eligible for reimbursement of incurred travel expenses in accordance with this policy.

Note: All reimbursable travel requires approval on the Travel Expense Authorization Form, hereafter referred to as DOT 1523, except Class I-A, In-State – Line of Duty, Routine Assignment.

Employees are not entitled to meals and lodging during a period of annual leave or on weekends or holidays if a period of annual leave was taken immediately before or after the weekend or holiday.

Each employee should be reminded that the basis of a travel expense reimbursement is actual and necessary expenses incurred in the line of business, subject to any specific limitations or restraints found in this policy.

All employees are expected to use good judgment when incurring travel expenses and ensure that business travel is carried out as economically as possible.

Travel expenses incurred by employees traveling on business for the Department are reimbursable according to the regulations presented in this policy.

PAYMENT OF TRAVEL AND BUSINESS EXPENSE REIMBURSEMENT

Reimbursement for travel and business expenses will be made based on an approved Travel and Business Expense Report, hereafter referred to as DOT 1031. The procedures for completing the DOT 1031 may be read in MAP 17-3, Travel and Business Expense Reimbursement Procedures. Reference should be made to the PeopleSoft Account list for the specific charging information needed when completing the DOT 1031.

The following expenses are reimbursable under this policy:

· Meals associated with overnight lodging and in certain circumstances where there is no overnight lodging;

· Lodging expenses;

· Mileage for use of a personal motor vehicle;

· Transportation expenses, including parking and toll fees; and

· Certain miscellaneous expenses associated with travel.

The specific policies regarding the reimbursement of travel expenses as well as expense limits and required documentation are outlined in the following sections.

A. Per Diem Allowance for Meals

1. Determination of Allowable Meals Per Day

Employees traveling overnight will be paid a per diem amount designed to cover the cost of meals (including taxes and tips), based on the number of meals per day for which the employee is eligible. (See the Meals Per Day Chart below.)

Employees traveling overnight are generally eligible for per diem amounts designed to cover the cost of three (3) meals per day for all days on travel status other than the day of departure and the day of return. There are specific instances in which an employee may be eligible for the three-meal per diem rate on departure/return days (see discussion below).

There are also instances in which an employee may not receive per diem for the normally eligible number of meals: If any meal is included as a part of the cost of conference registration, etc., such meal(s) should not be considered eligible in the calculation of per diem. For example, if conference registration includes breakfast and lunch, the employee will only receive per diem for the dinner meal. Because most conferences, etc., accommodate a variety of dietary needs/restrictions, employees are expected to participate in such meals. In rare circumstances, an employee may be unable to participate in a conference meal. In such a case, the employee may request the per diem amount associated with the meal purchased in lieu of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must be attached to the DOT 1031. Justification for the meal purchase must also be indicated on the statement.

Day of Departure:

Employees may only receive per diem for meals occurring while officially on travel status. For example, if an employee departs at 3:00 p.m., the employee is not eligible for breakfast or lunch per diem amounts for the day of departure.

· If an employee departs on an overnight trip prior to 6:30 a.m., the employee is eligible for per diem for breakfast on the day of departure.

Note: The employee is not eligible for breakfast if they are departing from their residence, regardless of time of departure.

· If an employee departs on an overnight trip prior to 11:00 a.m., the employee is eligible for per diem for lunch on the day of departure.

· If an employee departs on an overnight trip prior to 5:30 p.m., the employee is eligible for per diem for dinner on the day of departure.

Day of Return:

Employees may only receive per diem for meals occurring while officially on travel status. For example, if an employee returns at 11:00 a.m., the employee is not eligible for per diem for lunch on the day of return.

· If an employee returns from an overnight trip after 6:30 a.m., the employee is eligible for per diem for breakfast on the day of return.

· If an employee returns from an overnight trip after 1:30 p.m., the employee is eligible for per diem for lunch on the day of return.

· If an employee returns from an overnight trip after 7:30 p.m., the employee is eligible for per diem for dinner on the day of return.

Meals Per Day Chart
Day of Departure			Time of Departure/Return	Day of Return
B	L	D	12:00 a.m. – 6:30 a.m.	----	----	----
----	L	D	6:30 a.m. - 11:00 a.m.	B	----	----
----	----	D	11:00 a.m. – 1:30 p.m.	B	----	----
----	----	D	1:30 p.m. – 5:30 p.m.	B	L	----
----	----	----	5:30 p.m. – 7:30 p.m.	B	L	----
----	----	----	7:30 p.m. – 12:00 a.m.	B	L	D

2. Determination of Meal Per Diem Rates

(a) Meals Associated with Overnight Travel in Georgia

Employees will receive the per diem rates below for each eligible meal when traveling overnight in Georgia.

Per Diem Rates for In-State Travel Chart
Eligible Meals	Per Diem Amount
Breakfast	$6.00
Lunch	$7.00
Dinner	$15.00

See Employee Group Meals for group meals purchased on behalf of employees.

Employees will receive the per diem rates below for each eligible meal when traveling overnight in High Cost Areas of Georgia. Employees are considered traveling in high cost areas of Georgia when their official responsibilities must be performed or lodging is obtained in Chatham, Cobb, DeKalb, Fulton, Glynn, and Gwinnett.

High Cost Area Per Diem Rates for In-State Travel Chart
Eligible Meals	Per Diem Amount
Breakfast	$7.00
Lunch	$9.00
Dinner	$20.00

(b) Meals Associated with Overnight Travel Outside of Georgia

Employees are considered traveling outside of Georgia when their official responsibilities must be performed at an out-of-state location. Employees who are working in Georgia but spending the night in lodging in another state are not traveling outside of Georgia.

Employees traveling outside of Georgia may receive meal per diem amounts up to the federal per diem rates (less the $3 federal “incidentals” allowance; reimbursement of such incidental expenses are covered elsewhere in this policy), at the discretion of the Commissioner or his/her designee. If an employee is eligible for less than three (3) meals in a given day, the rate per meal from the federal per diem rate table should be used. The federal per diem rate will be reimbursed based on the actual date of travel, even though, the rate may have changed since the DOT 1523 was approved. The city in which the meal was eaten is used to determine the applicable federal per diem rate for reimbursement purposes.

The federal per diem rates (for locations within the continental United States) are available at http://www.gsa.gov/perdiem.

The breakdown by meal for federal per diem amounts may be found at http://www.gsa.gov/mie.

The federal government has also established per diem rates for foreign travel. The federal per diem rates for foreign travel may be found at http://www.state.gov/m/a/als/prdm.

Per diem rates associated with out-of-state travel should be approved by the Commissioner or his/her designee prior to the trip, in order that the employee might plan meals accordingly.

Note: Employees are required to electronically attach a copy of the federal per diem web page to the electronic DOT 1523. If the rate changes by the travel date, a current copy of the federal per diem web page must be attached to the DOT 1031 indicating the current federal per diem rate.

(c) Meals Not Associated with Overnight Travel

The per diem rates for meals not associated with overnight travel are the same as those for meals associated with overnight travel in Georgia. See the Per Diem for In-State Travel Chart above for per diem rates in non-high cost areas of Georgia and the High Cost Per Diem for In-State Chart for per diem rates in high cost areas of Georgia.

Note: See Employee Group Meals for group meals purchased on behalf of employees.

Employees who are required to travel for their job and do not stay overnight may receive per diem for certain meals under the following situations:

· Employees acting as an official representative for their department may receive per diem for meals that are an integral part of a scheduled, official meeting. Per diem is only authorized, however, if the meeting is with persons outside the employee’s department and if the meeting continues during the meal. Employees are not authorized to receive this per diem if they leave the premises of the meeting site.

· Employees may be reimbursed for noon meals that are part of a required registration fee paid by the employee.

Note: In this instance, a per diem is not authorized; the registration fee is the basis for reimbursement.

· Employees on State business who travel more than thirty (30) miles from their home or headquarters on a work assignment, and who are away for more than thirteen (13) hours may receive per diem for the noon meal, even when there is no overnight lodging. In addition to the noon meal, employees who depart prior to 6:30 a.m. are entitled to per diem for breakfast, and employees who return later than 7:30 p.m. are entitled to per diem for dinner. Employees who report to their headquarters before leaving to go to the job site, will record their departure time as the time the employee reported to work at their headquarters. Employees who leave straight from their residence to go to a job site other than their headquarters, will record the departure time as the time they left their residence. For employees that telework, the departure time will be the time the teleworking began. Employees will record the return time as the time they returned to their residence if leaving from a job site other than their headquarters. Employees will record the return time as the time the workday was over if the employee returns to their headquarters before returning to their residence.

Note: Employees must meet the eligibility requirements outlined above for per diem related to the noon meal before per diem for breakfast and/or dinner will be considered. The Statewide Travel Regulations do not authorize employees to receive per diem for a “lunch meeting” in which the meal and meeting are one in the same.

3. Emergency Duty Meals

In the case of an emergency designated by the Commissioner requiring extended duty, one (1) additional meal may be reimbursed for each eight (8) hours of continuous duty. This meal is eligible for reimbursement when the emergency duty begins to run after the completion of the normal work day and proper documentation (receipt) is provided.

Established meal per diem rates may be exceeded during declared emergencies; however, caution should be taken in order that the most economical meal prices are obtained. See the Per Diem for In-State Travel Chart above for per diem rates in non-high cost areas of Georgia and the High Cost Per Diem for In-State Chart for per diem rates in high cost areas of Georgia.

If established meal per diem rates are exceeded during declared emergencies, an explanation must be provided in the “Exception To Travel Policy & Additional Explanations” section of the DOT 1031. In addition, the Commissioner may waive the 30-mile radius normally imposed on the eligibility of meals not associated with overnight lodging during declared emergencies with the concurrence of the Treasurer.

Supervisors paying for additional emergency meals taken by their subordinates may be reimbursed directly provided the supervisor obtains a signed receipt from each employee or group receipt for all employees taking additional emergency meals. If a group receipt is obtained for additional emergency meals, a listing of employees for who meals were purchased must be retained. Such meal expenses reimbursed to supervisory personnel should be charged to emergency duty meals, expenditure account “Other Operating Expenses – DOT – Emergencies” (627100).

4. Meals While Taking Leave

Employees who take annual leave while on travel statuses are not authorized to receive per diem for any meal during the period of leave.

5. Employee Group Meals

The purpose of this section is to provide guidance regarding situations in which an employer might purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment for meals.

Under certain infrequent circumstances, employees may be required to remain at the work site during mealtime. Such circumstances include emergency situations such as prison escapes, but may also include intradepartmental meetings or training sessions, where the meeting or training session continues during the meal and the employees are not permitted to leave the premises of the meeting site.

Under these and similar circumstances, the Department may purchase meals for the affected employees. Purchases of such meals should be approved by the Commissioner or his/her designee prior to the date of the event (for non-emergency situations). Such expenditures are limited to the purchase of meals only (this does not include snacks), and meal per diem rates outlined in this policy must be adhered to. See the Per Diem for In-State Travel Chart above for per diem rates in non-high cost areas of Georgia and the High Cost Per Diem for In-State Chart for per diem rates in high cost areas of Georgia.

Meal expenses associated with meetings/training sessions must be documented by a copy of the formal written agenda. In all instances, a listing of employees for who meals were purchased must be retained with a copy of the receipt or invoice for the group meals.

These meals should be charged to the expenditure account, “Other Operating Expenses – Special Group Meals” (627025). The “Special Group Meals” expenditure account should only be used for such meal purchases. Documentation of the purchase must be retained as outlined above.

This account will be subject to special audit scrutiny, to insure that such expenditures are infrequent, rather than routine. This policy does not allow the purchase of meals for a “lunch meeting” in which the meal and the meeting are one and the same.

6. Required Documentation of Meals

Receipts for meals are not required, except as discussed under the sections listed below:

· Determination of Allowable Meals Per Day, which requires receipts for conference meals that cannot be taken due to dietary restrictions

· Emergency Duty Meals, which requires receipts for additional meals taken during emergencies

· Employee Group Meals, which requires receipts or an invoice for group meals

Employees claiming meal expenses must note the times of departure (for the day of departure) and return (for the day of return) on the DOT 1031 to substantiate meals eligible for payment of per diem. All meals included as a part of conference registration fees, etc., should be noted by placing “Provided” in the space for meals on the DOT 1031 for each meal provided as part of a conference.

Note: A copy of the meeting/seminar agenda must be attached to the DOT 1031 if meals are being claimed for reimbursement. A copy of the approved DOT 1523 must also be attached to the DOT 1031. No meal amount can be carried over to another travel day. When a meal is provided with conference registration, that specific meal will not be eligible for reimbursement unless an exception (for dietary restrictions, etc.) is approved on the DOT 1031, and cannot be used toward the balance for the day.

B. Lodging Expenses

Employees who travel more than fifty (50) miles from their home office, residence, or headquarters may be reimbursed for lodging expenses associated with approved overnight travel. Employees should not incur lodging expenses unless it is more economical or more practical than going home and returning the next day.

7195-2

Travel and Business Expense Reimbursement Policy

PAYMENT OF TRAVEL AND BUSINESS EXPENSE REIMBURSEMENT

A. Per Diem Allowance for Meals

B. Lodging Expenses

1. Lodging Limits