Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since August 1, 2014, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R25. Administrative Services, Finance.
Rule R25-7. Travel-Related Reimbursements for State Employees.
As in effect on August 1, 2014
Table of Contents
- R25-7-1. Purpose.
- R25-7-2. Authority and Exemptions.
- R25-7-3. Definitions.
- R25-7-4. Eligible Expenses.
- R25-7-5. Approvals.
- R25-7-6. Reimbursement for Meals.
- R25-7-7. Meals for Statutory Non-Salaried State Boards.
- R25-7-8. Reimbursement for Lodging.
- R25-7-9. Reimbursement for Incidentals.
- R25-7-10. Reimbursement for Transportation.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
The purpose of this rule is to establish procedures to be followed by departments to pay travel- related reimbursements to state employees.
This rule is established pursuant to:
(1) Section 63A-3-107, which authorizes the Division of Finance to make rules governing in-state and out-of-state travel expenses; and
(2) Section 63A-3-106, which authorizes the Division of Finance to make rules governing meeting per diem and travel expenses for board members attending official meetings.
(1) "Agency" means any department, division, commission, council, board, bureau, committee, office, or other administrative subunit of state government.
(2) "Board" means a board, commission, council, committee, task force, or similar body established to perform a governmental function.
(3) "Department" means all executive departments of state government.
(4) "Finance" means the Division of Finance.
(5) "Home-Base" means the location the employee leaves from and/or returns to.
(6) "Per diem" means an allowance paid daily.
(7) "Policy" means the policies and procedures of the Division of Finance, as published in the "Accounting Policies and Procedures."
(8) "Rate" means an amount of money.
(9) "Reimbursement" means money paid to compensate an employee for money spent.
(10) "State employee" means any person who is paid on the state payroll system.
(1) Reimbursements are intended to cover all normal areas of expense.
(2) Requests for reimbursement must be accompanied by original receipts for all expenses except those for which flat allowance amounts are established.
(1) For insurance purposes, all state business travel, whether reimbursed by the state or not, must have prior approval by an appropriate authority. This also includes non-state employees where the state is paying for the travel expenses.
(2) Both in-state and out-of-state travel must be approved by the Executive Director or designee. The approval of in-state travel reimbursement forms may be considered as documentation of prior approval for in-state travel. Prior approval for out-of-state travel should be documented on form FI5 - "Request for Out-of-State Travel Authorization".
(3) Exceptions to the prior approval for out-of-state travel must be justified in the comments section of the Request for Out-of-State Travel Authorization, form FI 5, or on an attachment, and must be approved by the Department Director or the designee.
(4) The Department Director, the Executive Director, or the designee must approve all travel to out- of-state functions where more than two employees from the same department are attending the same function at the same time.
(1) State employees who travel on state business may be eligible for a meal reimbursement.
(2) The reimbursement will include tax, tips, and other expenses associated with the meal.
(3) Allowances for in-state travel differ from those for out-of-state travel.
(a) The daily travel meal allowance for in-state travel is $39.00 and is computed according to the rates listed in the following table.
TABLE 1 In-State Travel Meal Allowances Meals Rate Breakfast $10.00 Lunch $13.00 Dinner $16.00 Total $39.00
(b) The daily travel meal allowance for out-of-state travel is $46.00 and is computed according to the rates listed in the following table.
TABLE 2 Out-of-State Travel Meal Allowances Meals Rate Breakfast $10.00 Lunch $14.00 Dinner $22.00 Total $46.00
(4) When traveling to premium cities (New York, Los Angeles, Chicago, San Francisco, Washington DC, Boston, San Diego, Baltimore, and Arlington), the traveler may choose to accept the per diem rate for out-of-state travel or to be reimbursed at the actual meal cost, with original receipts, up to $62 per day.
(a) The traveler will qualify for premium rates on the day the travel begins and/or the day the travel ends only if the trip is of sufficient duration to qualify for all meals on that day.
(b) Complimentary meals of a hotel, motel and/or association and meals included in registration costs are deducted from the $62 premium allowance as follows:
(i) If breakfast is provided deduct $14, leaving a premium allowance for lunch and dinner of actual up to $48.
(ii) If lunch is provided deduct $19, leaving a premium allowance for breakfast and dinner of actual up to $43.
(iii) If dinner is provided deduct $29, leaving a premium allowance for breakfast and lunch of actual up to $33.
(c) The traveler must use the same method of reimbursement for an entire day.
(d) Actual meal cost includes tips.
(e) Alcoholic beverages are not reimbursable.
(5) When traveling in foreign countries, the traveler may choose to accept the per diem rate for out- of-state travel or to be reimbursed the actual meal cost, with original receipts, not to exceed the United States Department of State Meal and Incidental Expenses (M and IE) rate for their location.
(a) The traveler may combine the reimbursement methods during a trip; however, they must use the same method of reimbursement for an entire day.
(b) Actual meal cost includes tips.
(c) Alcoholic beverages are not reimbursable.
(6) The meal reimbursement calculation is comprised of three parts:
(a) The day the travel begins. The traveler's entitlement is determined by the time of day the traveler leaves their home base (the location the employee leaves from and/or returns to), as illustrated in the following table.
TABLE 3 The Day Travel Begins 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter a.m. a.m. p.m. p.m. 12:00-5:59 6:00-11:59 12:00-5:59 6:00-11:59 *B, L, D *L, D *D *no meals In-State $39.00 $29.00 $16.00 $0 Out-of-State $46.00 $36.00 $22.00 $0 *B=Breakfast, L=Lunch, D=Dinner
(b) The days at the location.
(i) Complimentary meals of a hotel, motel, and/or association and meals included in the registration cost are deducted from the total daily meal allowance. However, continental breakfasts will not reduce the meal allowance. Please Note: For breakfast, if a hot food item is offered, it is considered a complimentary meal, no matter how it is categorized by the hotel/conference facility. The meal is considered a "continental breakfast" if no hot food items are offered.
(ii) Meals provided on airlines will not reduce the meal allowance.
(c) The day the travel ends. The meal reimbursement the traveler is entitled to is determined by the time of day the traveler returns to their home base, as illustrated in the following table.
TABLE 4 The Day Travel Ends 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter a.m. a.m. p.m. p.m. 12:00-5:59 6:00-11:59 12:00-6:59 7:00-11:59 *no meals *B *B, L *B, L, D In-State $0 $10.00 $22.00 $39.00 Out-of-State $0 $10.00 $24.00 $46.00 *B=Breakfast, L=Lunch, D=Dinner
(7) An employee may be authorized by the Department Director or designee to receive a taxable meal allowance when the employee's destination is at least 100 miles from their home base and the employee does not stay overnight.
(a) Breakfast is paid when the employee leaves their home base before 6:00 a.m.
(b) Lunch is paid when the trip meets one of the following requirements:
(i) The employee is on an officially approved trip that warrants entitlement to breakfast and dinner.
(ii) The employee leaves their home base before 10 a.m. and returns after 2 p.m.
(iii) The Department Director provides prior written approval based on circumstances.
(c) Dinner is paid when the employee leaves their home base and returns at 7 p.m. or later.
(d) The allowance is not considered an absolute right of the employee and is authorized at the discretion of the Department Director or designee.
(1) When a board meets and conducts business activities during mealtime, the cost of meals may be charged as public expense.
(2) Where salaried employees of the State of Utah or other advisors or consultants must, of necessity, attend such a meeting in order to permit the board to carry on its business, the meals of such employees, advisors, or consultants may also be paid. In determining whether or not the presence of such employees, advisors, or consultants is necessary, the boards are requested to restrict the attendance of such employees, advisors, or consultants to those absolutely necessary at such mealtime meetings.
State employees who travel on state business may be eligible for a lodging reimbursement.
(1) For stays at a conference hotel, the state will reimburse the actual cost plus tax for both in- state and out-of-state travel. The traveler must include the conference registration brochure with the Travel Reimbursement Request, form FI 51A or FI 51B.
(2) For in-state lodging at a non-conference hotel, the state will reimburse the actual cost up to $65 per night for single occupancy plus tax except as noted in the table below:
TABLE 5 Cities with Differing Rates Blanding $75.00 plus tax Bluff $80.00 plus tax Brigham City $75.00 plus tax Bryce Canyon City $75.00 plus tax Cedar City $75.00 plus tax Ephraim $75.00 plus tax Fillmore $75.00 plus tax Green River $80.00 plus tax Kanab $80.00 plus tax Layton $80.00 plus tax Logan $80.00 plus tax Moab $100.00 plus tax Monticello $75.00 plus tax Ogden $80.00 plus tax Park City/Heber City/Midway $90.00 plus tax Price $75.00 plus tax Provo/Orem/Lehi/ American Fork/Springville $85.00 plus tax Salt Lake City Metropolitan Area (Draper to Centerville), Tooele $100.00 plus tax St. George/Washington/Springdale $80.00 plus tax Torrey $75.00 plus tax Tremonton $90.00 plus tax Vernal/Roosevelt/Ballard $95.00 plus tax All Other Utah Cities $70.00 plus tax
(3) State employees traveling less than 50 miles from their home base are not entitled to lodging reimbursement. Miles are calculated from either the departure home-base or from the destination to the traveler's home-base. The traveler may leave from one home-base and return to a different home-base. For example, if the traveler leaves from their residence, then the home-base for departure calculations is their residence. If the traveler returns to where they normally work (ie. Cannon Health Building), then the home-base for arrival calculations is the Cannon Health Building.
(a) In some cases, agencies must use judgement to determine a traveler's home-base. The following are some things to consider when determining a traveler's home-base.
(i) Is the destination less than 50 miles from the traveler's home or normal work location? If the destination is less than 50 miles from either the traveler's home or from their normal work location, then generally the employee should not be reimbursed for lodging.
(ii) Is there a valid business reason for the traveler to go to the office (or to some other location) before driving to the destination?
(iii) Is the traveler required to work at the destination the next day?
(iv) Is the traveler going directly home after the trip, or is there a valid business reason for the traveler to first go to the office (or to some other location)?
(iv) Even if "it is not specifically against policy", would the lodging be considered necessary, reasonable and in the best interest of the State?
(4) When the State of Utah pays for a person from out-of-state to travel to Utah, the in-state lodging per diem rates will apply.
(5) For out-of-state travel stays at a non-conference hotel, the state will reimburse the actual cost per night plus tax, not to exceed the federal lodging rate for the location. These reservations must be made through the State Travel Office.
(6) The state will reimburse the actual cost per night plus tax for in-state or out-of-state travel stays where the department/traveler makes reservations through the State Travel Office.
(7) Lodging is reimbursed at the rates listed in Table 5 for single occupancy only. For double state employee occupancy, add $20, for triple state employee occupancy, add $40, for quadruple state employee occupancy, add $60.
(8) Exceptions will be allowed for unusual circumstances when approved in writing by the Department Director or designee prior to the trip.
(a) For out-of-state travel, the approval may be on the form FI 5.
(b) Attach the written approval to the Travel Reimbursement Request, form FI 51B or FI 51D.
(9) A proper receipt for lodging accommodations must accompany each request for reimbursement.
(a) The tissue copy of the charge receipt is not acceptable.
(b) A proper receipt is a copy of the registration form generally used by motels and hotels which includes the following information: name of motel/hotel, street address, town and state, telephone number, current date, name of person/persons staying at the motel/hotel, date(s) of occupancy, amount and date paid, signature of agent, number in the party, and (single, double, triple, or quadruple occupancy).
(10) When lodging is required, travelers should stay at the lodging facility nearest to the meeting/training/work location where state lodging per diem rates are accepted in order to minimize transportation costs.
(11) Travelers may also elect to stay with friends or relatives or use their personal campers or trailer homes instead of staying in a hotel.
(a) With proof of staying overnight away from home on approved state business, the traveler will be reimbursed the following:
(i) $25 per night with no receipts required or
(ii) Actual cost up to $40 per night with a signed receipt from a facility such as a campground or trailer park, not from a private residence.
(12) Travelers who are on assignment away from their home base for longer than 90 days will be reimbursed as follows:
(a) First 30 days - follow regular rules for lodging and meals. Lodging receipt is required.
(b) After 30 days - $46 per day for lodging and meals. No receipt is required.
State employees who travel on state business may be eligible for a reimbursement for incidental expenses.
(1) Travelers will be reimbursed for actual out-of-pocket costs for incidental items such as baggage tips and transportation costs.
(a) Tips for maid service, doormen, and meals are not reimbursable.
(b) No other gratuities will be reimbursed.
(c) Include an original receipt for each individual incidental item above $19.99.
(2) The state will reimburse incidental ground transportation and parking expenses.
(a) Travelers shall document all official business use of taxi, bus, parking, and other ground transportation including dates, destinations, parking locations, receipts, and amounts.
(b) Personal use of such transportation to restaurants is not reimbursable.
(c) The maximum that airport parking will be reimbursed is the economy lot parking rate at the airport they are flying out of. A receipt is required for amounts of $20 or more.
(3) Registration should be paid in advance on a state warrant.
(a) A copy of the approved FI 5 form must be included with the Payment Voucher for out-of-state registrations.
(b) If a traveler must pay the registration when they arrive, the agency is expected to process a Payment Voucher and have the traveler take the state warrant with them.
(4) Telephone calls related to state business are reimbursed at the actual cost.
(a) The traveler shall list the amount of these calls separately on the Travel Reimbursement Request, form FI 51A or FI 51B.
(b) The traveler must provide an original lodging receipt or original personal phone bill showing the phone number called and the dollar amount for business telephone calls and personal telephone calls made during stays of five nights or more.
(5) Allowances for personal telephone calls made while out of town on state business overnight will be based on the number of nights away from home.
(a) Four nights or less - actual amount up to $2.50 per night (documentation is not required for personal phone calls made during stays of four nights or less)
(b) Five to eleven nights - actual amount up to $20.00
(c) Twelve nights to thirty nights - actual amount up to $30.00
(d) More than thirty days - start over
(6) Actual laundry expenses up to $18.00 per week will be allowed for trips in excess of six consecutive nights, beginning after the sixth night out.
(a) The traveler must provide receipts for the laundry expense.
(b) For use of coin-operated laundry facilities, the traveler must provide a list of dates, locations, and amounts.
(7) An amount of $5 per day will be allowed for travelers away in excess of six consecutive nights beginning after the sixth night out.
(a) This amount covers miscellaneous incidentals not covered in this rule.
(b) This allowance is not available for travelers going to conferences.
(8) Travel on a Weekend during Trips of More Than 10 Nights' Duration - A department may provide for employees to return home on a weekend when a trip extends longer than ten nights. Reimbursements may be given for costs allowed by these policies.
State employees who travel on state business may be eligible for a transportation reimbursement.
(1) Air transportation is limited to Air Coach or Excursion class. Priority seating charges will not be reimbursed unless preapproved by the department director or designee.
(a) All reservations (in-state and out-of-state) should be made through the State Travel Office for the least expensive air fare available at the time reservations are made.
(b) Only one change fee per trip will be reimbursed.
(c) The explanation for the change and any other exception to this rule must be given and approved by the Department Director or designee.
(d) In order to preserve insurance coverage and because of federal security regulations, travelers must fly on tickets in their names only.
(2) Travelers may be reimbursed for mileage to and from the airport and long-term parking or away- from-the-airport parking.
(a) The maximum reimbursement for parking, whether travelers park at the airport or away from the airport, is the economy lot parking rate at the airport they are flying out of.
(b) The parking receipt must be included with the Travel Reimbursement Request, form FI 51A or FI 51B for amounts of $20 or more.
(c) Travelers may be reimbursed for mileage to and from the airport to allow someone to drop them off and to pick them up.
(3) Travelers may use private vehicles with approval from the Department Director or designee.
(a) Only one person in a vehicle may receive the reimbursement, regardless of the number of people in the vehicle.
(b) Reimbursement for a private vehicle will be at the rate of 38 cents per mile or 56 cents per mile if a state vehicle is not available to the employee.
(i) To determine which rate to use, the traveler must first determine if their department has an agency vehicle (long-term leased vehicle from Fleet Operations) that meets their needs and is reasonably available for the trip (does not apply to special purpose vehicles). If reasonably available, the employee should use an agency vehicle. If an agency vehicle that meets their needs is not reasonably available, the agency may approve the traveler to use either a daily pool fleet vehicle or a private vehicle. If a daily pool fleet vehicle is not reasonably available, the traveler may be reimbursed at 56 cents per mile.
(ii) If a trip is estimated to average 100 miles or more per day, the agency should approve the traveler to rent a daily pool fleet vehicle if one is reasonably available. Doing so will cost less than if the traveler takes a private vehicle. If the agency approves the traveler to take a private vehicle, the employee will be reimbursed at the lower rate of 38 cents per mile.
(c) Agencies may establish a reimbursement rate that is more restrictive than the rate established in this Section.
(d) Exceptions must be approved in writing by the Director of Finance.
(e) Mileage will be computed using Mapquest or other generally accepted map/route planning website, or from the latest official state road map and will be limited to the most economical, usually traveled routes.
(f) If the traveler uses a private vehicle on official state business and is reimbursed for mileage, parking charges may be reimbursed as an incidental expense.
(g) An approved Private Vehicle Usage Report, form FI 40, should be included with the department's payroll documentation reporting miles driven on state business during the payroll period.
(h) Departments may allow mileage reimbursement on an approved Travel Reimbursement Request, form FI 51A or FI 51B, if other costs associated with the trip are to be reimbursed at the same time.
(4) A traveler may choose to drive instead of flying if preapproved by the Department Director or designee.
(a) If the traveler drives a state-owned vehicle, the traveler may be reimbursed for meals and lodging for a reasonable amount of travel time; however, the total cost of the trip must not exceed the equivalent cost of the airline trip. The traveler may also be reimbursed for incidental expenses such as toll fees and parking fees.
(b) If the traveler drives a privately-owned vehicle, reimbursement will be at the rate of 38 cents per mile or the airplane fare, whichever is less, unless otherwise approved by the Department Director or designee.
(i) The lowest fare available within 30 days prior to the departure date will be used when calculating the cost of travel for comparison to private vehicle cost.
(ii) An itinerary printout which is available through the State Travel Office is required when the traveler is taking a private vehicle.
(iii) The traveler may be reimbursed for meals and lodging for a reasonable amount of travel time; however, the total cost of the trip must not exceed the equivalent cost of an airline trip.
(iv) If the traveler uses a private vehicle on official state business and is reimbursed for mileage, parking charges may be reimbursed as an incidental expense.
(c) When submitting the reimbursement form, attach a schedule comparing the cost of driving with the cost of flying. The schedule should show that the total cost of the trip driving was less than or equal to the total cost of the trip flying.
(d) If the travel time taken for driving during the employee's normal work week is greater than that which would have occurred had the employee flown, the excess time used will be taken as annual leave and deducted on the Time and Attendance System.
(5) Use of rental vehicles must be approved in writing in advance by the Department Director or designee.
(a) An exception to advance approval of the use of rental vehicles shall be fully explained in writing with the request for reimbursement and approved by the Department Director or designee.
(b) Detailed explanation is required if a rental vehicle is requested for a traveler staying at a conference hotel.
(c) When making rental car arrangements through the State Travel Office, reserve the vehicle you need. Upgrades in size or model made when picking up the rental vehicle will not be reimbursed.
(i) State employees should rent vehicles to be used for state business in their own names, using the state contract so they will have full coverage under the state's liability insurance.
(ii) Rental vehicle reservations not made through the State Travel Office must be approved in advance by the Department Director or designee.
(iii) The traveler will be reimbursed the actual rate charged by the rental agency.
(iv) The traveler must have approval for a rental car in order to be reimbursed for rental car parking.
(6) Travel by private airplane must be approved in advance by the Department Director or designee.
(a) The pilot must certify to the Department Director or designee that the pilot is certified to fly the plane being used for state business.
(b) If the plane is owned by the pilot/employee, the pilot must certify the existence of at least $500,000 of liability insurance coverage.
(c) If the plane is a rental, the pilot must provide written certification from the rental agency that the insurance covers the traveler and the state as insured. The insurance must be adequate to cover any physical damage to the plane and at least $500,000 for liability coverage.
(d) Reimbursement will be made at 56 cents per mile.
(e) Mileage calculation is based on air mileage and is limited to the most economical, usually- traveled route.
(7) Travel by private motorcycle must be approved prior to the trip by the Department Director or designee. Travel will be reimbursed at 20 cents per mile.
(8) A car allowance may be allowed in lieu of mileage reimbursement in certain cases. Prior written approval from the Department Director, the Executive Director of the Department of Administrative Services, and the Governor is required.
air travel, per diem allowances, state employees, transportation
June 23, 2014
April 15, 2013
For questions regarding the content or application of rules under Title R25, please contact the promulgating agency (Administrative Services, Finance). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.