16-A-011 FY 2016 Subsistence Rates for Travel Occurring on and After January 1, 2016 (November 12, 2015) (Supersedes 16-A-002)

As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for travel occurring on and after January 1, 2016.  The Employee Travel Expense Reimbursement Handbook is being updated to include information regarding subsistence for travel occurring on and after January 1, 2016.  Agencies will be notified when revisions are complete. 

For State of Kansas travel, federal subsistence rates will be followed.  Subsistence rates are based on travel location and travel dates with seasonal rates listed for many locations.  If a specific travel location isn’t listed (or within the location definition), the standard rate, or “other” location rate is used.  The following rates apply to many locations across the contiguous United States (CONUS). 

For CONUS locations, the following standard per diem rates apply for travel occurring on and after January 1, 2016:

M&IE - $51

Lodging - $89

SMART contains the official subsistence rates for CONUS and OCONUS travel locations and will be updated each October 1 and April 1.  International subsistence rates are not loaded into SMART. Employees will obtain Meals and Incidental Expense (M&IE) rates for international travel locations directly from the U.S. Department of State (DOS) website listed below.  For international travel, payment for actual lodging expense is allowed. 

The table below shows the source of the effective rates:

Source of Subsistence Rates -

Contiguous United States (CONUS) -

The U.S. General Services Administration (GSA) maintains the M&IE rates and lodging rates for travel locations in the contiguous United States -
U.S. General Services Administration website:http://www.gsa.gov/portal/content/104877
Outside Contiguous United States (OCONUS):

(Alaska, Hawaii, and U.S. Territories/Possessions) -

The U.S. Department of Defense (DOD) maintains the M&IE rates and lodging rates for travel locations within Alaska, Hawaii and U.S. Territories/Possessions -
U.S. Department of Defense website: http://www.defensetravel.dod.mil/site/perdiemCalc.cfm

International Locations -

The U.S. Department of State (DOS) is the source for M&IE rates only for international travel locations-
U.S. Department of State website:https://aoprals.state.gov/web920/per_diem.asp
For international travel, payment for actual lodging expense is allowed.
Note for using federal websites:

For CONUS and OCONUS travel, if SMART is not accessible, employees may access subsistence rates through the federal websites. However interim federal website updates may occur subsequent to the semi-annual SMART updates each October 1 and April 1. CONUS rates are published on an annual basis but the annual file is updated periodically throughout the year with no interim files published. OCONUS and international rates are updated and published on a monthly basis. Be aware that any interim updates for CONUS or OCONUS locations are not valid until reflected in SMART. For international travel, only the October 1 and April 1 subsistence files should be used to locate the M&IE rates.

If employees utilize the federal websites to find M&IE and lodging rates, those rates should be used as follows:

Rates published October 1 - for travel occurring between October 1 and March 31 of each year.
Rates published April 1 - for travel occurring between April 1 and September 30 of each year.

Exception to Lodging Expense Limitations:

K.S.A. 75-3207a(f) provides that the daily lodging expense limitations established may be exceeded, upon approval by the agency head or designee, by the lesser of either: (1) an additional 50% of the applicable lodging expense limitation, or (2) the actual lodging expense incurred. 

These lodging limits continue to be applied to the lodging rate before taxes.  Thus, the amount reimbursed or paid for lodging expenses may exceed the established lodging limitation by as much as the amount of associated taxes. 

Conference Lodging qualified under K.A.R. 1-16-18a(e):
Agencies may authorize payment or reimbursement for actual lodging expenses when an employee is required or authorized to attend a conference, and the lodging rate exceeds the applicable lodging expense limitation (including the additional 50%).  The agency head must be provided with conference materials and rates.  These should be maintained with travel documentation. 

Reduced Meal Allowance:
If the cost of meals is included within the cost of registration fees or other fees and charges paid by the agency or supplied without cost by another party, the daily M&IE rate for the travel location should be reduced based on the percentages listed below.  For partial days, the quarter amount is calculated first and then the deduction percentage is applied. The M&IE deduction percentages are as follows: 

Breakfast - 15%

Lunch - 35%

Dinner - 50%

Same Day Meal Allowance:
Reimbursement for a same day meal, in accordance with K.A.R. 1-16-18(c)(3), is calculated as a percentage of the daily M&IE rate for the travel location, based on the approved meal, as follows: 

Breakfast - 15%

Lunch - 35%

Dinner - 50%

Queries in SMART 9.2 to Obtain M&IE Rates and Lodging Rates:
Queries will be available in SMART 9.2 to obtain CONUS and OCONUS M&IE and lodging locations and rates.  Historical locations and rates from each semi-annual update will be maintained in SMART.

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Printable Version of 16-A-011