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HomeMy WebLinkAbout21-92 e - RESOLUTION NO. 21-92 A RESOLUTION of the City Council of the City of Port Angeles, Washington, amending the City Personnel Policy and Procedures for City employees. WHEREAS, the City of Port Angeles desires to update and modify it travel and tuition reimbursement policiesi and WHEREAS, the City of Port Angeles desires to formally adopt policies regarding reimbursement of recruitment and business meal expenses and donation of paid leave for catastrophic illness/injuries; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Port Angeles as follows: section 1. The City of Port Angeles Personnel Policy and Procedures Manual is hereby amended by revising Sections 11.00 Tuition Reimbursement, 11.01 A Travel Policy, and by adding new sections 11. 01 C Recruitment Expenses I 11. 01 E Business Meals, and 7.11 Donation of Paid Leave, to read as set forth in the attached Exhibit "A". PASSED by the City Council of the city of Port Angeles at a regular meeting of said Council held on the 7th day of July, 1992. ATTEST: b~jJ~. .jJ~^ Becky J U n I ci y Clerk AS TO FORM: craig D. nutson, ..'lI!"::,....t~,,;.... 7\."" -: ~,...,......,' ~"I ~,,~ .-t-,-"'" t',..... ~..." .........-...~. '/. ~/'t.\".. rr-.../ ~ ~ ~ ..~~ -;. -..:Y ~ ~ .-\"..~.: ,'-:. ":.~~ HR:: 7,p- r, - ::....:~ ;. ::.._~ ~.. ..::~ ~..-. ..... ..:- : -~ ~ r:;;\~ ;~. ./:;f ~ ,,:*... ~~.~ ~ ~ ........-:: ';r ~.... ~,s: "..,. ,If' 7?'." ."". '. ". -\ \; :!\~ F'~- .~."I\;' .J.,,^" .. F~'~" .1 ,I ., , ': " i Ii I I I . =I :1 ! , ii , I ;lrnOdifY it RESOLUTION NO. A RESOLUTION of the City Council of the City of Port Angeles, Washington, amending the City Personnel Policy and Procedures for City employees. WHEREAS, the City of Port Angeles desires to update and travel and tuition reimbursement policies; and WHEREAS, the City of Port Angeles desires to formally adopt policies regarding reimbursement of recruitment and business meal expenses and donation of paid leave for icatastrophic illness/injuries; NOW, THEREFORE, BE IT RESOLVED by the city Council of the City of Port Angeles as follows: Section 1. The City of Port Angeles Personnel Policy and Procedures Manual is hereby amended by revising Sections . 11.00 Tuition Reimbursement, 11.01 A Travel Policy, and by adding new sections 11.01 C Recruitment Expenses, 11.01 E Business Meals, and 7.11 Donation of Paid Leave, to read as set forth in the attached Exhibit "Alt. PASSED by the City Council of the City of Port Angele~ at a regular meeting of said Council held on the 7th day of July, 1992. ATTEST: MAY 0 R Becky J. Upton, City Clerk APPROVED AS TO FORM: e Craig D. Knutson, City Attorney HR . 72 2 ..J trof1o!'ed (Jelt'J CHAPTER 11 - MISCELLANEOUS POLICIES 11. 00 TUITION REIMBURSEMENT The City's tuition reimbursement program covers payment for college course work to encourage employees to pursue job- related education/training. Under the tuition reimbursement program, the City pays for 75% of tuition and required books, subject to budgetary restrictions and in accordance . with the following requirements: A. Requests for tuition reimbursement must be made in writing, in advance, on the form provided by the Human Resources Office. B. All course work must be job-related and requires advance approval by the Department Head and City Manager, processed through the Human Resources Office. C. Prior to payment of approved tuition reimbursement, the employee must provide proof of a grade "CII or better, together with a copy of receipts for the course and required books. D. The City may retain certain course materials (i.e., books, reference materials) if the Department Head determines such materials are of value to the city. In this event, the city will reimburse full value for the books/materials. Courses offered during regular work hours may be approved, per the above policy, if time off can be arranged without affecting the pUblic services or disrupting Departmental operations. Such time off should be charged to accrued vacation, compo time, or leave without pay. 11.01 CITY TRAVEL. VEHICLE USE, AND REIMBURSEMENT POLICY The City shall reimburse employees for job-related expenses, approved in advance, as follows: A. TRAVEL POLICY 1. PURPOS E 1-1. The purpose of this policy is to provide for the consistent application and use of travel funds and to provide guidelines for authorization and reimbursement of travel expenses. e -40- '/ 1-3. 1-2. It is the employee's responsibil i ty to use travel funds for their approved purpose only and properly document expenditure with receipts in accordance with this pOlicy. Employees shall use travel funds in a conservative manner. The City encourages shared accommodations and travel when more than one employee is traveling to workshops/seminars. Department Heads shall review these objectives with employees requesting travel funds. e 2. AUTHORIZATION FOR TRAVEL EXPENSES 2-1. Before travel expenses are incurred, employees must submit a Travel Request form for Department Head approval. Department Head travel requests must be submitted to the city Manager. The form must detail all costs of the meeting or conference, including transportation, lodging, registration, meals, and other related expenses. 2-2. Requests for travel/conference expenses in excess of $750 per person and out-of-state travel must be approved by the City Council. Travel to cities in the border states of Washington and the Canadian border shall not be considered "out-of-State" for purposes of this Policy. Examples include Portland and Astoria, Oregon; Cour d'Alene, Idaho; and Victoria, British Columbia. 3. REIMBURSEMENT FOR EXPENSES 3-1. Travel expenses will be paid to employees on a reimbursable basis upon submission of the approved travel request form, travel expense report and required documentation. Travel expenses which the employee cannot document with receipts or other appropriate verifica- tion will not be approved for reimbursement (excluding meals) . 3-2. If the travel request exceeds $25, advance travel funds may be requested. Reimbursement to employees for expenditures in excess of advance travel funds and reimbursement to the city for expenditures less than advance travel funds will be made upon completion of the travel and submission of the travel expense report and prop~r verification of expenses. e -41- s- 3-3. Approved registration fees will normally be paid in advance directly to the vendor by the Finance Department from information submitted on a Purchase Order. 3-4. Necessary and reasonable expenses incurred but not approved on the Travel Request form may be reimbursable with proper verification, provided such expenses are directly related to the need for City travel and are approved by the Department Head or City Manager. 3-5. The employee must provide the required accounting of expenses within five (5) working days after completion of his/her trip. e 3-6. The Finance Director shall review meal, lodging, mileage, and car allowances periodically and recommend adjustments. 4 . ALLOWABLE EXPENSES 4-1. Meals: A per diem payment of $26 or $34 per day will be allowed for meals, including tax and gratuity, depending upon the destination of travel. Refer to attached IRS travel reimbursement schedule by location of City. In the event travel is less than one day, the per diem payment will be pro-rated 25% for breakfast, 25% for lunch and 50% for dinner. Receipts are not required for meals unless actual costs exceed these amounts. If unusual circumstances result in meal costs exceeding these amounts, the city Manager may authorize the expenses with proper receipts. Reimbursement for alcoholic beverages is not allowed. The IRS rates above will be adjusted as they are modified by the Internal Revenue Service. 4-2. To qualify for meal allowance, the employee must be on city business outside the Port Angeles area (30 mile radius) during regular meal hours. 4-3. If an employee is attending a meeting or conference where meals are included, reimbursement for substitute meals will not be allowed and the per diem will be reduced accordingly_ 4-4. Lodqinq: Lodging will be reimbursed at the single occupancy rate for the hotel at which the conference is held. However, if a . -42- 6 4-5. significant saving can be made by staying in another hotel, within a short distance from the conference facility, then the less expensive accommodations should be considered. The Department Head may direct an employee to stay at a lower cost facility, if nearby. Airline Tickets: Airline tickets will be purchased by the City with payment made directly to the vendor by the purchase order process. Each Department will be responsible for placing reservations and notifying the Finance Department for payment. -- 4-6 Ferry Fees and Taxi Fares: These expenses will be reimbursed on the basis of receipts. Ferry tickets should be requested on the request for advance travel and obtained from the Finance Department. 4-7 Expenses of a personal nature will not be reimbursed. e -43- 7 11. 01 C. RECRUITMENT EXPENSES The City Manager may authorize reimbursement or the payment of certain expenses for candidates interviewed for Department Head positions. Such expenses include reasonable costs for transportation, lodging and meals. Expenses incurred by City employees participating in the selection process shall also be reimbursed including meals and expenses directly related to 4It assisting and evaluating the candidates, as approved by the City Manager. D. BUSINESS MEALS Meal expenses for employees on official City business within the Port Angeles area may be eligible for reimbursement with approval by the Department Head or city Manager at the same rates as set forth in Section 11. 01 A 4-1. e -48- 8"" 7.11 DONATION OF PAID LEAVE This policy shall apply when a regular full-time employee or regular part-time employee has exhausted all forms of paid leave because of a catastrophic illness or injury affecting the employee or eligible dependent. A catastrophic illness/injury is one which is likely to result in an extended disability of several weeks or more, based on medical evidence as provided by a physician's letter. e In the event such a situation occurs, the Department Head will notify the Human Resources office, which will then notify all City employees through posting a notice that donations of paid leave time are needed to assist another employee. When an employee determines that he/she wishes to donate a portion of his/her accrued paid leave (i. e., sick leave, vacation, camp time or holiday time) to another employee, he/she shall submit a written request specifying the name of the other employee, the donor's accrued paid leave balance, and the amount of hours he or she wishes to donate, and shall forward this to the Human Resources office. The Human Resources office shall have the authority to determine whether or not to approve the donation, based on the following factors: 1. The nature of the extended illness or injury to the employee who has depleted his/her paid leave time: i.e., sick leave, vacation, compensatory time, or holiday time. 2. The sick leave utilization of both the employee donating the time and the affected employee. 3. A physician'S verification of the extended disability. The approved donation shall be on an hour-for-hour transfer basis without any salary conversion. The employee receiving the donated hours will receive no compensation or monetary conversion to benefits. The maximum donation an employee may contribute is eighty (80) hours of paid leave time. The employee donating sick leave hours must maintain a minimum balance of three (3) weeks of accrued sick leave. Employees donating sick leave hours shall not receive payment for those hours at the time of resignation or retirement. The Human Resources Manager will notify each affected employee of the final decision and will initiate the necessary paperwork for the transfer of paid leave time. If the hours donated exceed the hours used, the excess donation will be returned to the donor. e q 30,682 ...;J\~~"" .~. throughout the country pendins reassignment to a new location WIS away from home and could exclude from Ilross income a per diem allowance I paid by the employer. The per diem allowance did ~. not constitute wa~ subject to income tax with. holdin" Rev. Rul. so.212. 1!l8O-2 CB 58. \ I DISALLOWANCE OP EXPENSES- j 274 If 14.4021 en with a ten perunt or more ownenhip interest due to a lack of a business purpose, HJ, ~,. 59 TCM 140, Dec. <l6,616CM), TC MelllO. 19'J0.268. ,62 Reimbunement anancementL-Rules are provided under which the amount of ordinary and necessary expenses of local travel or transpor. LatiOll. away from home that are paid or incurred by an employee will be deemed substantiated under Temporary ReI. '1274-5T when I payor provideal mileqe allowance under I reimburse- ment or other expense al1owanc:e arral\(eJDent. [Full text appears at .50, allow.J ~, Proc. 9Q.59, 1991).52, Z3 CB 644. Rules are provided under which the amount of ordinary and necessary businea UpeDSeI of an employee for lodlinl:, meal, and/or incidental expenses incurred while traveline away from home will be d~med lubstantiated under Tempo. rary Rq. t 1.274-5T when a payor provides a per diem allowance under a reimbursement or other expeDle allowance ananpment to pay for such expenses. [Fuji tut appean at .421. above.] Rev. Proc. 91).40, 1991).52, 29 CB 651. An employee who is reimbuned on a mileage basil for transponatiOft expenlel and on a per diem buis for meals and lodsins may not elect to take I separate deduction for transportation expel1lel at the standlrd mileale rate without accountinl for total business expensel and the total reimbursement m:eived. Rev. RuL 73-191, 1973-1 CB 151. Taxpayer was denied a deduction based on the per diem <<i1inl where he failed to substantiate that amount. S. W. HetlMUq, 36 TCM 1097, OK. .l4,S76(M), TC Memo Im.m. An empl~ who panicipated in a 12.month executive training program at various offices GOVBRNMENT TRAVEL ALLOWANCB RATES APPDmIX A TO CIIAPrU. 301-I'P-..n.n MAxDrou Pm DtDl RAm FOIl CONUS (Elftcd.e for tram performed 011 or af18r JUllU'J' 1. 1S191) Th. muimum ram liIud below an prelCribcd Iln_ f 301-1.3 of tbll regulation for reimbunemlllt of per diem ........ iDcurred clllrinl official tn"1 within CONUS (the continenuJ United Statel). ThI amount aboWD in collUM (a) i. the muimlUD that will be reimbllned for lodcinC apeI" incladiq appticable UUL Tbe MIlE ratlt Ibown la cohmm (b) lIa fbecl amouat a1lcnnd for mala. and Incidental ~ coverecl by per diem. The per cl!em payment calculated in KCOl'daDce with pan 301-1 fCll' lodlinC expaue. plul the MalE ra,. may not aceed the muimllJD per cIiem ra,.1bowzt in col1llDD (c). A tupayer wu entitled to deduct the Imount of automobile mileale claimed on his return at the (.... standard mileqe rate leu the amount paid by his employer for psotine. However, a deduction for business entertainment WIS disallowed because the lUpayer wu reimbursed by his employer Ind failed to present adequate records of the business relationship of the persons entertained. J.E. Stvqr. 42 TCM 21, Dec. 31,953cM), TC Memo 1981-278. .e An absence of records did not preclude the deduction of amounu paid to couriers (which they used fot travel) because the couriers were inde. pendent conuactOl'l. Jolar CiMm..lnc~ 46 TCM 721, Ott. 4O.27IlM), TC MelllO 1983-403. ~ :t :. See .421, above. .625 Govemmem travel allowance ratel.- The followinl maximum rates of per diem allowances are establilhed for trlvel within lIle limiU of the continental United Slates (that ii, the area of the former 48 States Ind the District of Columbia); for travel at a locality within Alasu. Hawaii, the Commonwealth of Puerto Rico, the Canal Zone. err the territories or p0sses- sions of the United Stites; and for travel in for. eign areu. These rates are used in applying the substantiation rules in the regulations and in Rev. Proto 9().6), .421, above. K170ly l Per IMm La:aJiIY 0Iwt11 .,.,JIg, <<bet do'fi/Oft1 lIlnllCll'J ~ ~ Mmmum Lodritll MIlE Muimul!I Amaulll Rue Pe, Diflm (a) . (b) - lUtf!' (c) $40 $ 26 $66 CONUS, Standard rate. . . . . . . . . . , . . , . . , . . . . . . . . . . . . . . . (Applie. to .llloc:atiOlll within CONUS not spI!(ificllly lilted below or encompaaed by the boundary definition of a listed point. HDWn'l!r, the standard CONUS rate applin 10 all locations within CONUS. incll.ldilll Ihose defined below, under certain specified travel circumstances Ind for cen.in relocation subsillence allowances, See parts 301.7, 302.2. 302-4, and 302.5 of thi, tide.) ALABAMA AnniltOll ..,.....,.., . . . . . . Calhoun. , . . . . . . . . . . . . . . . . . . . , 14,417.62 Reg., 5e.274-8(h) 41 26 67 Cl991. Commerce Clearing HOUle, Ine. e 10 ./ e - e DISALLOWANCE OF EXPENSES- t 214 l114.402) r.,. City I hr Ditm l.<<:aJily c-q..v...... dIJJ.d .......~ ~ ( ~ .....,......... OWl Sbora . . . . . . , . . . . . . . . . HlmtlYille . . . . . . , , . , . . . . . . . Mabile.....,... , . ... .,.... MaIl&COmerY ' . . . , , . . . . . . . . . SbeffieId .................. ARIZONA 0WIle .................... OraDdCam)'Qll Nal'l Parkl P1apuJf ............. .. . Kayenla ,................. P!laeai.zlScatudale . . . . . . . , . . Pracatl . , . . . . . . . . . . . . . . , . . Siena Villa . . . . . . . . . , . . . . . , Tucson......",........., . yuma...""......"".., . ARKANSAS Fon Smith. . , . . . . . . . , , . . . . . HeIetla .. .. .. .. . , , . . , . . . . . . HotSprinp....,"...... ... LiuJe Rode .."",.,....... CALIFORNIA ~......,.".. ..,.. Chico '" ,...., .. ... .. .. . ,. Death VaUey . . , . . . . . . . . . . , . El Centto. . . . . . . . . . . . . . . . . . Eureka.",.,....... .."... FratlO , . . . . . . . . . , , . . . . . . . . RerIDnt .. .. .. .. . .. .. .. , . . . LcaAn&t:leI..". . . . . . ... .,. Modesto.....,......."... . Monterey. .. .. . . . . . . . , , , , . . Nal*.. .... ............... Oakland. . . . . . . . . . . . . . . . . . , Onwio/Viclorville/Barstow .. Palm Sprinp. , . .. . .. . " .. .. ReddinI.,."'.... . .....". Sacra~to..... .... .,..... s.a Diqo ......... .. .. .. .. s.a FranciKo .. . . . . .. .. .. .. San Jose . , . . . . . . , . . . . . . . . . . s.n Luis Obispo ..... . . .. . .. San MallO. , . . . , . . . . , . . . , . , Santa 8arI>>ra . . . , . . . . . . , . , , Santa Cruz ,....,.......... Santa Rou. "............" South LW: Tahoe . , . . . . , . . , . Scockton .................. Tahoe Cily ........... _ .. .. Vallejo. . . . . , . . . . . . . . . . . . . , V....lia , . . . . , . . . , , . . . . . . . . . West Sacnmento , , . . . . . . . . , Yosemite Nal'. Park. . . . . . , . , COWRADO Aspen............... ... ... Boulder ................... Colorado Sprinp . . . . . . . . _ . . . Jeffenon ......"............ BaJdwin .. .. .. .. .. . .. " . .. .. . ~..................... Mobile .. . . . . . . , . , . . . , . . . . . , . Mont(omay . . . , . . . . , , . . . . , . . Colbert........,...."....,. . Apache... . .. , , .... ,.. ..... .. Coconino...............,... . Navajo. . . . . . , . . . . . . . . . . . . . . . Maricopa... . , . . , " . , .. . . , . .. Yavapai. . . . . . . . . . . . . . . . . , . . . Cocbi.ee ..................... Pima County; Davil-MOIltban .\FD...................... Yuma. . , , . . . . . . , , . . , . , . . , . , . . Sebaltian.. .. .. ..... . . ... . . .. Phillips ....,.,.,..,.,....,., Carland. . , . . . , . . . . , , , . . . . . . . Pulaski. . . , . . . . , . . . . , . . . . . . . . MOftO . . , , . . , . . . . . , . . . . . . . . . . BUlle . . . . . . . . . . . , , . . . , , , . . , , Inyo........,..".....".., , Imperial .................... Humboldt .... . , , .. , . . .. . .. . . Fresno , . . . . . . , . . . . . . . . . . . . . . Lauen ...................... LoI Anltlel, Kem, Oranp aDd Ventura Counliel; Edwarda AFB. Naval Weapolll Cenw and Ordnance Test Station, China Lake. .,.".,."..", Stanis"UI ................... Monlerey . . . . . , . , . . . . . . . . . , . . Napa "..,...... ..... ... .... Alameda, Conlr. Costa and Marin, . , , . . . , . . . . . . . . . . . , . San Bernanlino . .. . . . . . , .. .. . . Rivcuide . . . . . . . . . . . . . . . . . . . . Shuta ... .. . " .. .. " .. .. .. .. Sacramento . . . , . . . . . . . . . . . , . . San DietO .... . . . . . . . . . . . . . . . San Franc:isc:o , . . , , . . . . . . . , . . . Santa Clara. . . , . . , . . . . . . . , , . . San Luis Obispo . . .. , . . .. . . . .. San Mateo. . . . , , , . . , , , . . , , , , . Santi Barbara, , , . . . , . , . . , , , . . Santa Cruz ..."....",..,... Sonoma ..................... EIDorado ................... San Joaquin. . , , . , , , . . , . . . . . . . Placer ."............"..... Solano ....................., Tulare .. .. " .. . . .. .. . . " , . " yolo..... ,.,....,...., ".... Mariposa . , . . . , . . . , , . . . , . , . . . Pitkin ...................... Boulder .. . . . , . . . . . . . . . . . . . . . EI Paso ................,.... Muimum ~ Amawl (a) SO 53 51 49 45 63 68 i4 62 12 48 48" 56 S2 44 41 50 50 44 51 89 48 48 54 53 90 S4 73 54 66 53 72 57 58 76 88 6J 54 66 77 n S4 61 51 50 54 60 SO 68 MAlE Rau + (b) 26 26 26 26 26 26 26 26 26 26 26 26 Z6 Z6 26 Z6 26 26 85 61 51 30,683 ~ hr Diem _ sr..u 4 (e) 76 79 17 i5 71 89 94 tOO 88 98 14 14 8Z 18 70 13 76 16 26 26 34- 26 26 Z6 26 34- 26 26 26 34 26 34 26 34 J.4 34 34 34 34 34 34 26 34 26 34 26 26 26 34- 34 34 26 924 CCH-StaDdard Federal Tu Reporu Reg.SSe.274-8(h) 114,417.625 70 17 123 74 14 80 19 lZ4 80 99 80 100 79 106 83 92 110 122 91 88 100 III tOO 80 95 11 84 80 86 16 102: 119 95 77 r I z: ~ .... h l ,. ...: ~ l' II 30,684 DISALLOWANCE OF EXPENSES- i 274 1'14.402] /CfTCiI, r Per Diem Ltality eCOlDr,. ondI..lIlIla dI1iIlfG ........ ~ I Muimum LodrinI Amaunl (a) .. &alE RUt: (b, MaimulD \' Per Ditm . Rare' (e) I>uran,o ,...........,..... Glenwuod Sprinp , , . , . . . . . . . GIlMiIoD.."...... ........ Keynane/Silwrthome . , . . . . . ParoIa Sprinp ............. Paeblo ,. '" , , . . . . , , ..... . . Steambalt Sprinp ......" . . Vail ..........".......... CONNECTICUT Bri~part/Danbury .....,.. Hanford .................. New Haven . . , . . . . . . . , . . . . . New London/Groton Putnam/Danieilon . . . . . . . . . . Sallabury ..,..... ... . ,. . .. . DELAWARE Doovn,......,..... ..."... Lewa.............".,.... Wilminpon .. .. . . .. . . . . . . . . DISTRICf OF COLUMBIA Wuhinpon, DC (abo lhe cilia of Alexandria. FaUs Church. and Fairfu.and the counties of Ar1inston. Loudoun. and Fairfu in Virlinia; and the countia of Morusomery and Prince ~ in Maryland) (See also Maryl&n<land Virtinia,) FLORIDA Altlmonte Sprinp ......".. Bradenton.....".,., ..,... Cewiaton....""".,..... . eoco. Beach ..,..........., Da)'lOlla Beach .. .. . . . .. . .. . Fon Lauderdale . , , . , . . . . . . . Fon Myen ,., . . , . . . , . . . . . . Fort Piem .........,.., _ _ . Fon Walton Beach. . . . . . . . . . Gainesville ................ Jacksonville. . . . . . . . . . . . . . , . Denver . . . . . . . . . , . . . . , , . . . . .... K~ .WUL .. . . .. .. . . , , . . . . . Kiwmmee.. .. . . . .. . . . . . . . . La.keland .. . . .. . .. . . .. . . . . . Miami ......,., ... ........ Naples .. .. . . .. , . . . . . . .. . . . Orlando . . . . . . . . . . . . . . . . . . . Panama City.. , , . . . . . . . . . . , Pellllcola................. . Punta Gorda , . , . . , . . . . . . . . . Saint All(UStine ,...,....... SlralOtl. . , . , , , , . . . . . . , . . _ . Stuan .................... Tallahauee .. . . . . . .. . . .. .. , Tampa/St. Petersburg . . . . . . , Vera Beach .".......... _ . . Wat Palm Beach . .. . .. . .. . . GEORGIA Albany. . , . . . . . . . . . . . . . . . . . Athens. . . , , . . . . . . . . . . . . . . . AUanta ,.................. AUlUlta .. .. , .. . .. . .. . .. . . . Brunswick.. . .. . .. . . . . . . . . . Columbus .............,... Denver, AdaI1ll, An~ and Jdfel'SDll .................. La Plata ..,...,..,...."".. Garfield, . . , . . , . . . . . . . . . , , . . . Gunnisco .. . . . . . , , . , . . . , . . . . , Summit . . . , , . , . . . . . . . . . . , . . . Arcbuleta......... ... . , , . ., ,. Pueblo, . . . . . . . , . . . . . . . . . . . , , Routt,................ ...... Elsie, , ,. ,....... ... , , " .. , . Fairfield .,....,......,...,.. Hartford &Dd Middltlel . . . . . . . . New Haven. , . . . . . . . . . . . . . , . , New London .".,..,.,......, Windham. . . . . . . . . . . . . . . . . . . . Litchfield.. . . . . . . . , . . , .. , , . , . Kent.....,.."............ . SIISSel ...................... New Castle. .. . .,. .. , . . . . .... Seminole .................... Manatee .,..,............... Hendry ",.".."",.,...". Brevard , . . . . . . . , , , . , . . . . . . . . Volusia",.,.. ..,.,.. .. ... ... Broward. . , , . , , , . . . . , , , . . , , , . Lee...,........." _..,. _.... Saint Lucie . . . . . . . . _ . _ . . . . . . . OkaJoosa .................. _ . AJachua .. . . . .. . . . . .. . . .. . . .. Duval Counly; Naval Slation Maypon .................. Monroe .......... _ . . . . . . . . . . Osceola ......... _ . . . . . . . . . . . Polle. _.. _ _ _............ _.... Dade....,.....,....... _.... Collier . . . . . . . . . . . . , . . . . . . . . . Orange. . . . . . . . . . . . . . . . . . . . . . Bay..............,... _..... Eseambia . . . . . . . . . . , . . . . . . . . . Charlotte. . . . . . . . . . . . . . _ . . . . . Sainl Johns '" . . . . . . . . . . . . . . . Sarasota . . . , . . . . . . . . . . . . . , , , . Martin. . . . . . . . . . . , . _ . . . . . . . . Leon........,............. _. HiIIsborough and Pinellu. . . , . _ . Indian RiVl:r . . , . . . . , . . . , . , _ . . Palm Beach. . . .. .. . .. . . . .. . , , Daugherty. . . . . , . . . . . . . . . . _ . . Clarke ......,........,...... Clayton, De Kalb. Fulton and Cobb ..................... Richmond; Savannah River Plant, Aileen. SC , , . . . . . . . .. . Glynn,.....,........,.,... _. Muscogee . . . . . . . _ . . . . . _ _ . . . . . 1r 14,417.625 Reg. f 5e.274-8(h) (/J 56 49 45 58 48 46 52 90 71 64 67 62 63 56 49 50 73 97 62 60 54 54 54 66 67 S4 S4 51 48 106 58 50 62 72 58 50 53 62 S5 58 68 48 54 54 68 51 44 78 47 44 47 34 26 26 26 34 26 26 26 34 26 34 26 26 26 3-4 26 26 26 103 82 7S 71 92 74 72 78 124 91 98 93 8Il 89 90 75 76 99 34 131 88 86 80 80' 80 92 93 80 80 77 74 140 84 76 96 98 84 76 79 88 8t 84 94 74 80 80 102 77 70 112 73 70 73 26 26 26 26 26 26 26 26 26 26 26 34 26 26 34 26 26 26 26 26 26 26 26 26 26 26 34 26 26 34 26 26 26 elgln. Commerce Clearing HOUle, IDe. --l :.:'". ( e .! ~'. . e j:J.. e - e DISALLOWANCE OF EXPENS~ i 274 [114,402) 30,685 I - I I wi !CqCir1 I Per Diem !.<<alir" c.ul, 1IJd/. __ dd"lt/ed........ ~ .J JIuim_ ~ M~IE ~ AmGwlI Rate Per .DIm, (.) + (b) . R.u. (e) 46 26 7Z 47 26 73 ( LaWltnceville . . . . . , . . , . . . . , Slvann&b..,.............. . Sl MalyJ... /.. ", ..... . , . . Wa)'a'Oll . , . . . . . . , . . . , . . . . . IDAHO BoUe .........,........... Coeurd'A1eoe . .. , , .. . .. " . . Ketchum/SUll Valley, . . , , . . , Lewiataa . .. .. .. .. .. .. . . .. . McCall......".,.."...,. . PocateUo . . . . . . . . . , , , . . . , . . StaaJey ....,.............. ILLINOIS Alton ........,............ ClwnP&ilD/Urbana. , . , . . , . . Cbicaco . . , . , . . . . . . , . . . . . , . DanvUk.,........,....... . Di.lllft . . . . . . . . . , . . . . , . . . . , , East SL LouiI .. . , . . . . . .. . . . Joliet ... , , . . , . . . . . . , . , , . , . Macomb... . , . .... '" , , ,.. . Matloln. . . . , . . , . . , . . . . , . . . Peoria ,................... Rod Is1&nd/MoIine . . , . . . . . , Rockford . .. . .. . .. .. . .. . .. . SprincfiekL . . . , . . . . . . . . , , . . INDIANA Andenon ..,..,.....,.. .., . B!oominaton ... . .. . .. .. . .. . CharIestown/Jdfenonville, . . , CoIumbUl ....,.....,..,.,. Elkhan ....... .. . .. . . .. .. . Eval1lYille . . . . . . . . . . . , . . . . . Fort W.yne. . . . . . . . . . , . . . . , GIl}'..................... Indianapolis ....... , . , . . , . . Juper .,.......,...,...... IAfayette ...........,.,.., LGcafts~ ,.,. ,...,... .... Muncie ..,........,....,.. Nllbville . . . . . . . . . . . , . . . . , . South Bend ................ Terre Haute ..,............ IOWA 8ettendorflDavenpon . .. " . . Cedar Rapids ........,..... Dtt Moines , . , . . , . . . . . . . . . . Ion City .............,... stOUl City .. .. .. .. . .. . .. . .. KANSAS Kansu City ....,.......,.. Manhattan .....,... . . . . . . . Topelra. . . . . . . . . . , . , . . . . , . . Wichita , , . . . . . . . . . . . . . , , . , KENTuCKY Bowlin<< Green. , . . . . , . . . . . . . CoviD<<tOn .... .. .. .. . .. . . .. Franltfon, . , . . . . . , . . . . . . . . . Florence.,...... ,.... . ... .. HopkinsviUe . .. .. .. .. . . . . . , Gwinnett , . . , , . . . . . . . . . . . . . . . Cbatltam . . . . . . , . , . . . , . , . . . . , Camden County; The Naval S~ ID&rine Rue, Kinp Bay . . , . . . Ware. ......... ....,.., ..... Ada ........................ Kootenai . .. . .. . .. .. .. . .. .. . . BIaiDe ...................... Nez Peru "" . . , . . . , , , . , . . . . Valley ,.,..,......,...."... BannOd:... . . ... .. .. , ..... ... ClIItCr ..... .. .. . .. .. .. .. .. .. Maditan..,.,....,.......,.. . Champaisn ."...,..,....,... Du Pace, Cook and Lake ..... .. Vermilioo ,..",......,....., Lee. ....... ....."... ,...... SL Clair . . . . . . . . . . . . . . . . , , , . . Will,......,..,............. M~..".... ...,....,. Cola ....................... Peoria ...................... Rock h1and . . . . . . . . . . . . , . . , . , Winntbap .."............,. Sln<<amon ... .. .. .. .. . .. .. . .. Madiaon...... ....,...",.... Monroe ."....,............. Clark County; Indiana Army Ammunition Plant .......... Banholomcw . . . , . . . . , . , . . . 0 . , Elkhart ,...,.......,. , . , , . . . V.nderburrh . .. . , . . .. .. . .. .. . Allen.....,.,...",..".." 0 Lake"..,....,.......,.... .. Marion County; Fon Benjamin Harrison .................. Dubois. , . , , . , . 0 . . . . . . . . . . , . . Tippecanoe , . . . . . . , . . , . 0 , . , . . Cau.......,.,....,......... Del....re . , . 0 . . , . . . . . . , , . . . . . Brown ...................... St. Josepb ................... Vito....o.........,.....,., . Scutt ,..............,.....,. Linn...o ......,.., .......... Polk, 0..,..,.........,...... Johnson, , . . . . . . . . , . . . . . . . . . . Woodbury . . , . . . . , 0 . , . , . . 0 , . . Johnson and Wyandotte (See also Karuu City, MO) . . . . , . . , . . . Riley ..... .. .. . . . .. . .. .. . .. . Shawnee, . . . , . , . . . . . . . . . , , . . . $edpiclt . . . . . . . , 0 . . . . , . . . . , , Warren ,.,................., Kenton. . . . . , , . . . . , . . . . . 0 . , . . Franklin ...,..............,. Boone.. . . , ... . . .... . . . . ,. ,. . Christian County; Fon Campbell 46 26 7Z 43 26 fIJ 41 26 73 .-J 26 fIJ 60 26 86 44 Z6 70 44 Z6 i'O 45 Z6 71 ."i 45 26 71 ~. 48 Z6 74 .J 'r 49 Z6 75 93 J4 127 .~ 46 26 7Z 45 26 71 44 Z6 70 52 Z6 78 42 Z6 68 46 26 7Z 60 Z6 86 51 26 77 53 26 79 51 26 77 52 Z6 78 48 26 74 54 26 80 42 Z6 68 55 26 61 49 Z6 75 57 26 8J 46 26 72 66 Z6 92 41 Z6 61 50 26 76 46 26 72 55 26 81 57 Z6 8J 59 26 85 50 Z6 76 49 26 75 45 Z6 71 52 Z6 78 48 26 ,. 41 Z6 61 64 26 90 4S 26 7t 43 26 69 S9 Z6 85 44 26 70 48 Z6 74 44 26 70 48 Z6 74 4S Z6 71 924CCH-StaadardFederalTaxReporu Reg. S 5e.274-8(h) 11 14,417.625 )] 30,686 DISALLOWANCE OF EXPENSES-- 4274 It 14.4021 ICfy Cil' I Per Diem lAcaJily c.-.,...v.1lIIler dcrlllOd loau.i!II1 ~ =.::::::::::::::::: ~..,......".,., .. LOUISIANA ~.............,... BatGll Rou(e . . . . . . . . . . . . . . . BoaierCity..,............ . Gooz&la ........,,,.....,, Lafayette ................. LaltcCbarla....,...",.., . MOIIJ'IIe "..".......",,,. NewOrleans """""'" .. - ~.,..., ,.......... SlideD..".,.............. . MAINE Auburn "................. AlIIUIt.a , . . . . . . . . . . . . . . . . . , Bansor . . . . , . . . . . . . . . . . . . . , Bar Harbor ..... . .. .. .. . .. , Bath"................... . Kittery ............,.,.." Penland ...............,.. Rockport . " .. .. .. . . .. .. .. . Kennebunk/Slnford , . . . . . . . . WlK&IIet. . , . . , , . . . . , , . . . . , MARYLAND (For the counties of Mont<<om. ery and Prince Georges, see Dinrict of Columbia,) Annapolil "............... Baltimore .."......,..,... Columbia, . . . . . . . . . . , . . , , . . Cumberland ... _ . . . . . . . , . . . Easton , , , , . . . . . , , . . . . . . . . . Frederick.. . .. . . . . . . .. . .. . , fhllentowo . . , . . . , . . . . . . . . , Luin<<ton Pari/St. InillDe!/ Leon&rdtown .. , .. , . . . . . .. Lusby .................... Ocean City ..............., Salisbury . . , . . . . . . . . . . . . . . , Waldorf. , . , . , , . . . . . . . . . . . . MASSACHUSETTS Andover, . . . . . . . . . . . . . . . . , . Boston , . .. .. " .. .. . " . " . . Greenfield .. .. .. . . . . . . . . . .. HyaMiI. . . , , . . . . . . . . . . . , , . LovJeIJ ....,............... Martha's Vineyard/Nantucket Northampton ...,.......... Pittsfield . . . , . . . . . .. . . . . . , , Plymouth. .. . . . . . , .. . . . . . . . Ouincy......."'....... ... Sprin<<fielcl. , . . , . . . . . . . . _ . . . Taunton/New Bedford. . . . . . . WOI'U!ter ..............". MICHIGAN Ann Arbor .".............. Adrian . , , , . . . . . . . . . . . . . . . . Battle Creek ... . .. . . . . . . , , . Bay City ...... . . . . . . . . . . . . Bellaire ................... Fayette .. . . . . . . . . . . . . . . . . . . , JeffenGll ......,............. Daviw ........,.... , , , , , , , , Rapides Parish ... . , , . . . , . . , . . F.ut BaUlD Roqe Parish . . . . . . . Bollier ParUh ................ Ascension Pariib.. .. , . . . . . , . . , Lafayette Parish . . . . , . . . . . , , , . Calcaaicu Pariib ....... .. , ,. , . Ouacbitl Pariib .............. PariJha of Jefferson. Orleans. Plaquemines uui St. Bernard. . Caddo Parilh .. .. .. . . .. . . .. .. . St. Tammany Parish. . . . . . . . . . . And~..... .... ........ Kennebec, . , . . . , . . . . . . . . . . . . . Penobscot ....,.............. Hancock .................... Sapdahoc .., .. ... . . . . '" .. , . Porumouth Naval Shipyard (See also Porumouth. NH), . . . , . . . Cumberland .."..........,.. KnOll....................... york...,..",.,............ . Lincoln ...,..,.,..,."...... Anne Arundel ................ Baltimore and Harford. , , . , , , . . Howard . , . . . . , . . . . . . . . . . . . . . Allegany ,................... Talbot .. . . . . . . . . . . . . . . . . . . . . Frederick. . , . , . . . . . . . . . . . . . . . WashinStOn . , , , . . , , . . . . . . , . . . St. Marys, , . . . . . . , , . . . , . . . . , . Calvert ..................... Worcester ........ . . . . . . . . . . . Wicomico, . . . . , . . . . . . . . . . . . . . Charles .......,..,.".,.,... EMex ....................... Suffolk. , , , . . . , . , . , . . . . , . . , . . Franklin ................,... Barnstable. . . . . . . . . . . . . . . . . . . Middlesex . . . . . . . . . _ . . . . . . . . . Dukes and Nantucket ..,.,.... Hampshire. . , . . , , , . . . . . . . . , . . Berkshire . . . . . . . . . . . . . . . . . . . . Plymouth.. ......... .... ..... Norfolk .......,....."..,.,. Hampden. ... . ... , . ... . ... ,., Brinol .. . . . . . , . . . . . . . . . . . , . . Worcester ........,.......... Washtenaw . . . . . . . . . . . . . . . . , . Lenawee ..............".". Calhoun. . . . . . . . .- . . . . . . . . , . , . Bay .......... ..., ,.....,... Antrim. . . . . . . . . . . . . . . . . . . . . . 1r 14,417.625 Reg. 55e.274-8(h) MuimUlll ~ AlnGunI (a) 5Z 5<4 45 44 SO 57 51 45 42 44 60 51 42 56 47 55 60 64 60 61 66 53 46 75 71 87 49 52 54 52 54 56 92 53 54 81 91 55 65 81 105 56 56 92 81 64 55 60 MIlE Ralfl + (/I' 26 26 26 26 26 26 26 26 26 26 34 26 26 26 26- 26 26- 26 26 26 26 26 26 65 44 47 48 51 IduimUlll Pu !Mm - Reu4(c) 78 80 71 70 76 83 77 71 68 70 94 77 68 82 73 81 86 90 86 93 92 79 n 34 34 34 26 26 26 26 26 26 34 26 26 109 105 121 7S 78 80 78 80 82 126 79 80 34 34 26 26 34 34 26 26 26 34 26 26 26 l1S 125 81 91 115 140 82 82 118 115 90 8l 86 26 91 26 70 26 73 26 74 26 77 01991. Commerce ClearinC House, Ine. ( t I ! . ~ '\ l- f ~. e \ ;'. e 1i DISALLOWANCE OF EXPENSES- f 274 [, 14,402) KtTCil]l , Fw Diem Loa/ily GlUtII,. .1WI/....ber-ddUwl JcaUGll J 1 e Boyne City ...........,.... Cadillac.. .. . . . . , . . . . . . . .. , Detroit. . , . . . . . . . . . . . . . . , , , Drummond Island ........,. Eacanaba...., , ......, .. . . . Flint. . . , , . . . . . . . . . . . . . . . . . FnnkfOrt, . . , . . , . . . . . . , . . , . Gaylord , . . , , . , , . . . , . . . . . , , Grand Rapids .. .. . .. .. .. .. , Gray1inIJ ............". . .. Holland.. . . . .. . .. . . .. .. .. . HOUllhton Lake. . . .. . . . . .. .. Jackson .......,...... . . . . . KJUaauLlOO ..... ........... Lanailll/East LaRSin<< . . . . , . . Leland. . . . . , . . , . . . . . . . . , . . Ludin~on .. .. . . . . .. . . . . . .. Maddnu IJland . . . , . . .. . .. , Manillee .. . .. .. .. .. . .. . . .. Midland. . . . . . . . . . . . . . . . . . , Mount Pleasant ............ Muske(on ...... , . . . . . . . . . . Pontiac ...,...., . . . . . . . . . . Port Huron . . . . . . , . . . . . . . . . Sa(inaw . . . . , . . , . , . . , , . . . . . South Haven . . . . . , . . . . . . . . . St. Joseph/Benton Harbor/ Niles.................. . Traverse City . . . . , . . . . . . . . . Warren ............,...... MINNESOTA Hemidji .... . .. .. . . . .. .. . .. Brainerd .................. Duluth. . . . , , . . . . . , . . . . . . . . FerIUS Falls, . . . . . . . . . . . . . . . Grand Rapids . .. .. , .. .. , . . , MendOla Hei<<hll ..,.....,.. Minneapolis/St. Paul . . . . . . . . ROChester ................. MISSISSIPPI Gulfport/Pascagoula/Bay St. Loui. .................., ]acUon . . . . . . . . . . . . . . . . . . . Natchu . . . . . . . . . . . . . . . . . . . VicUbufl .. _ . . . . . . . . . . , , . , MISSOURI Branson. . . . . . . . . . . . , . . . . . , Cape Girardeau .....,....,. Columbia. . . , . . . . . . . . . . . . . . Hannibal . . , . . . . . . . . . . , , . . . Jefferson City . . . . . . . . . . . . . . Joplin. . . . . . , . . . . . . . . . . _ . . . Lake Ozark .. . . .. . . . . .. . .. . KanauCity ............... Osqe Beach .... . .. . .. .. . .. Springfield. . . . , . . . . . . . . . _ . . St.Louill .................. MONTANA Billings ,............,..... Charlevoix , . . . . . . . . . , . . . . , , . . Welford, . . . . . . . . . . . . . . . . . . . . Wayne. . . . , . . . . . . , , . . . . . . . . , Chippewa ..".............., Delta.........",.....,.... . Geneaee "" .. . , ,.,....."... HeMie ........ .. .. . .. .. .. .. . 0Ue(0 ...................... Kent"................... .. Crawford . . . . , , . . . . , . . . . . . . , . Ottawa..... ....... . . ..... ,.. RoIcommon . , . . . . . . . , . . . . . . . . Jacklon "................... Kalamazoo ...., , . . . . , . . . . . . . Insham ..................... Lec1anau , . . . . . . . . . , . . . . . , , . . Mason ...................... Mackinac. . . . . . , . , . . . . . . . . . . . Maniltee . , , . . . . , , , . . . , , . . . . , Midland. . , , . . . . . . . . . . . , , . . . . Isabella . , , . . . . . . , . . . . . , . . . . . Muske(OR ......."........., Oakland, . . . . . . . . . _ . . . . . . . . . . St. Clair, . , . , , . . . . . . . . . . . . . . . Sasinaw . . . . . , . . . . . . . . . , , . . . . Van Buren, . . . . . . . . . . . . . . . . . . Berrien.." 0........."....., Grand Traverse. . , , . . . . . . . . . . , Macomb.....,.............. . Beltrami .,.................. Crow Wing ,..........,.,.... St. Louis .................... Otter Tail ,...."...,....,." llaSC&. . . . , , . . . . . . . . . . . . . . , , , Dakota. . . . . . . . . . . . , . . . . . . , . . Anolca. Hennepin. and Ramsey Counties: Fort Snelling Mili. tary Reservation and Navy Astronautics Group (Detach- ment BRAVO), Rosemount. .. Olmsted . . . , . . . . . . . . . . . . . . . . . Harrison, Jackson. and Hancock Hindi............ _........,. Adams. . . , . . . . . 0 . . . . . . . . . . . . Warren ..................... Taney ......,.,............, Capc Girardeau ,......,....., Boone. , . . . , . . . . . . . . . , . . . . . , . Marion. . . . . . . . . . . . . . . . . . , . . . Cole. ..., . . . . . . ... , .....,. , . Jaspcr ....,..............,.. Miller. . . , . . . . . _ . . . . . . . . . . . . . Clay, JaCkson and Platte (See alto Kan... City. KS), . . . . . . . Camden. . . . . . . . , . . . . . . . . . . . . Greene.......,............. . St. Charles and Sl. Louis ...,." Yellowstone, . . . . . , . . . . , . . , . . . MuimlUD l.odtiD8 ..tmGlmt (a) 62 51 76 52 44 45 49 54 56 s.4 49 S. .9 57 51 54 53 61 51 53 43 49 54 43 51 50 45 64 46 42 46 48 49 44 59 59 55 49 50 47 42 51 43 49 44 49 44 52 64 64 53 66 45 + M~IE Rale (b) 26 26 34 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 30,687 Muimam ~r lMm - Rare' It) 88 77 110 78 70 71 75 80 82 80 75 80 7S 83 77 80 79 89 77 79 69 7S 80 69 77 76 71 90 n 68 n 74 75 70 85 26 26 26 26 26 26 85 81 7S 76 73 68 26 26 26 26 26 26 26 26 26 26 26 77 69 75 70 75 70 78 90 90 79 92 26 71 e g24CCH-8tandardFedera1TaxRepom Reg. fi 5e.274-8(h) ~ 14,417.625 "\~I~:'~":;': "'-, . :" . 'f- ..' . .: F 'f":' . .." . , '. .' ~., . lff . .... ' :, J~ . '~. . <<> '0' '.. t:" ~ J .' " ~~':; ~..... IS;- 30,688 DISALLOWANCE OF EXPENSES- i 214 [t 14.402] Pet Diem lAJcaij,,. .r.,.o., I c..q..v..ClCktdd"._UXlI_JJ MuimlllJJ LodPt8 MalE Mu.imum "-tI, Rile Per Dirm \ (.) + (b) . Rite' fe) 45 26 71 45 Z6 71 54 26 80 SO Z6 76 fI) 34 103 ~ 48 Z6 74 \ 56 26 82 81 26 IO? 73 26 99 66 26 92 68 26 94 54 26 80 60 26 86 107 34 141 62 26 88 63 26 89 64 26 90 59 34 93 63 34 97 53 Z6 79 (8 26 95 86 34 120 96 34 130 80 34 114 61 Z6 87 79 26 105 59 26 85 45 26 71 64 J4 98 51 26 77 49 26 75 41 26 67 43 26 69 44 26 70 52 26 78 57 26 83 67 34 101 49 26 75 46 26 72 63 26 89 56 26 82 5S Z6 81 57 26 83 00 26 86 52 26 78 48 26 74 59 26 85 S3 26 79 56 26 82 00 26 86 43 26 (8 56 26 82 78 26 104 S5 J4 89 Gral ralb .....,."....... NEBRASKA LiDcoIn ,.............,.... Omaha.......... .......... NEVADA mo..,..",.,....,.,..... Laa VepI ................. ReDO ,.............,...... NEW HAMPSHIRE CGnaIrd ..... .... ., , .. . .. . , Canny . . . . , . . . . . . . . . . . . . , Durham,....... ...... ,.... Lacaaia '" . .. . . ..... .. . ... Maocbesw,..".. ,...,.... PIymoutb,.... ...... ....... Parumoutb/Newinlton ' . . . . . NEW JERSEY Al!aIltic City.. .. .. . .. .. .. . . BeUeMead ................ Camden.",... ,..."" .... lloYet...",.."...""... . EatcXII,own. . . . . . , . . . , . . . , , , E.disorJ . . . . . , , . . . . . , . . . . . . . MiI1ville. . . . . . . . , . . . , . . . . . . Mofrestown , . .. , , , .. ... " . . Newark . . . . . . . . . . . . . . . . . . . Ocan City/Cape May . . . . . . . Princeton!frenton , , . , . . . . , . Salem, , , , ,. . , .. , , , , ,... . , . Torn'l Riwr ............... NEW MEXICO AJbuquerque ..... .......... I\rtuia. . . . , , . . . . . , . . . , . . . , Cloudcroft . . . . . . . . . . . . . . . . . Farmil\llO!l ' . . . , . . , . , , . , . . . Gallup . . . . . . . . . . . . . , , , . . , . Granu , , . . . , , . . . . . . . . . . . . . Lu Cruces/White Sands , , , . . Lu Velu ,... . . . . . . . . . . . . . LoI AlaIllOl ....... .. . .. , .. . Raton...... . . ..... . .. . . ... Santa Fe ,....,....".,.... TaOl..................'" , TUCUlDcari,., ... ...... ..... NEW YORK Albany: . . . . . . . , , , . . . . . . . . . Aubunl..............,.... Batavia. . .. .. .. .. . . . . . .. .. Binlhamton.. .. .. .. . . . . . . .. Buffalo. . . . . . . . . . , , . , , . . , , . Canton. . , . . , , . . . , , . . . . . . . . CalUill ." . , . . . , , , . . . . . . . . CcInililc .. . .. .. . .. .. .. , .. .. Elmira . . . . . . . . . . . . . . . . . . . . Glens rails ",.,.,.,.,..... Ithaca . , . . . . , . . . . . . . . . . . . . J~..,.... ...,....,. Kinpton .. .. .. .. .. .. .. . . . . Lake Placid. , .. , . .. . .. . . . .. Monticello. . .. . . . .. . .. .. , .. Cascade ........ ..... ..... ... Laocutu .................., DouIJIas . . . , . . . . . . . . . , , , . . . , . Elko.,.".,..".,.,...,.." , CWk County; Nellia An ...... Washoe ..................... Merrimack .................. CarroU .. . . . . . . ,. .. ,.. . , ... , . Stnffanl ........,.,., , . . . , , . Belknap , . , , . . . . . . . . . . . . . . . . . HiUsbofoulh ,..... , , , . . . , , , . . Grafton. . , . . . . . . , , , , . . . , , , . . Rockiqbam County; Pease An (See also Kittery, ME).. , . . . . , Atlantic. , .. .. . .. . .. . . . .. . . . . Somerwt ......... . .. .. .. .. .. Camden... .., ...... ...... ... Morris County; Pica tinny Arse. nal ..,........,........... Monmoutb County; Fort Mon. mouth ......,.,..,......., Middlesex ................... Cumberland .......,....,.,., Burlinlton . , , . , . . , , , , . . , , , . . . 8er&m. Essex. Hudson. Passaic and Union . . . . . , . . . . . . . . . . , Cape May . , . . , . , , , . . . . . . . . . . Mercer. . , , . . . . . . . . . , . . . . . . . . Salem. . . . , , , , . . . . . , . . . . . , , , . Ocean.. ...... .... ........ .. . Bernalillo. .. .. . .. . . . . . . . . . . .. Eddy............ ........... Otero . . . . . . . . . . . , . . . . . . . . . . . San Juan. , ,. , , . ... .. . . .. . . . . McKinley ...,."..........,. Cibol. ".................... Dun.Ana "................. San MilUel .................. Lo5Alamos .................. Colfax .,........" , . . . . , . . . . Santa Fe ,.,........,........ Taos.......",............. . Quay.,...... ............... Albany. . , . . . . . . . . . . . . . . . . . . . Cayuga .".".............., Gene5ee , . . . . . . . . . . . . . . . . . . . . Broom ...................... Erie. ... , ,..... . .... . , . .. . . . St. Lawrence . . . . , , , . . . . . . . . , . Greene . . . . . . . . , . . . . . . . . . . . . . Steuben .. . . . . . , . , . . . . , . . . . . . Chemunl . . . . . . . . . . . . . , . . , . , , Wanen ..,...,...."........ Tompkins ...... . . . . . . . . . . . . . Chautauqu.a ................, Ubter , , , . . . . . . . . . . . . . _ . . . . . . EsseJ: . . . . . . . . . , , . , . , . . . . . , . . SuUivan . , . . . . . , , . . . . . . . . . . . . ~ 14,417.625 Reg., 5e.274-8(h) 01991. Commerce CleariDg Houle. Inc. ----, I i I 1 t i: I ~ " t. a~. e e /1:, DISALLOW ANCE OF EXPENSES- ~ 274 [, 14,402J ICIy CjlY I hr Diem LocalilY OIImty udl.. IIIbrr ddiattJllxaliGa' J Muimum LodtiIl6 MIcluDI (a) .!" 30,689 MillE lau + (b) Mui1mtm hI Diem . lau~ (e) New York City , , . , , . . . , , . . . e Niapra Falls ..".",...... Palilada . , . . . . , , , . , , . . . . . . Pou&hkeepsie ......... - . . . . Rodlesw ..............,.. Romulus "",..........", Satatop Sprinp . . , . . . . . . . . . Schmecudy ............... SyraCU2 .................. Troy.....,."",."...... . Utica.................... . lVate~ ,.. .......... ... lVatkins Glen .............. lVest Point ................ 'Nbile Plains . . . . . . , . . , . . . . . NORTH CAROLINA Asheville . .. . .. .. . . . .. . . . .. Charlotte. . . . . . . . . . . . . . . , . . Duck ..................... Elizabeth City .,.,.......,. Greensboro/High Point ...." Greenville , . . , . . . . . . . . . . . . , Havelock , , . . . . . . . . . . . . , . . . Jacloonville . . . . . . . . . . . . . , , . KinstDft , . . . , . . . . . . . . . . . . . . Mlln!head City . . , . . . . . . . , , . Raleil;h/Durham/ ....,..,.. Chapel Hill lVilminlton . . . , . . , . . - . , . . . . Winston-Salem ............, NORTIf DAKOTA Bismarck . . . . . . , . . . . . . . . . . . Fargo, . . . . . , . . . . . . . . - . . . . . Grand forks . . . . , . , . . , . . . . . Minot......,.,...,....... . OHIO Akron.....".......... . Bellevue/Norwalk. . . . . . . . . . . Chillicothe . . . . . . . . . . , . . . . . . Cincinnati/Evendale . . . . . . . . Cleveland ......., . . . , . . . . , Columbus ................. Dayton ,.,............, . , . Defiance .................. Eut Liverpool ...........,. Elyria ............... .. . .. Fairfield/Hamilton. . . . . , . . . . Findla)' ................... Geneva .. _ .. .. . .. .. .. .. .. . Lancaster ................. Lima ........ .. .. .. .. .. .. . Port Clinton/Oakharbor . , , . . , Porumouth . . . . . . . . . . . . . . . . Sandulky . . . . . . . . . . . . . . . . . . Springfield. . . . . . . . . . . . _ , . . . TInney/Fremont. . . . . . . . . . , , Toledo . . . . . . , . , . , . . . . . . . . . Wapuoneta ,....,...., ' , . . OKLAHOMA Norman. . . . . . . . . . . . . . . , . . . e The borou(hs of Bronx. Brooklyn. Manhattan, Queens and Staten Island; NUIIlland Suffolk Counties. . . , , . . . . , , . . . . , . . . Nillara , , . . , . , , . . . . . . . . . , . , , Rocltland . , . . . . . . . . . . . . , . . . . . Dutchess . . . . . . , , . . . . . , , . . , . . Monroe .......",.........., Seneca . . . , . , . . . , , . . . . . . . . . . . Saratoga ..........,.......,. Schenectady ................. Onondala ,......".....,..., Rensselaer . . . . . , . . . , . . . . . . . . . Oneida . . . . . . . , . . . . , . . . . . . , , , JeUerson ....., . , .. . .. ... . , ., Schuyler. . , . . . . , , . . . . . . , . . . , . OranlC! . , , . . . . . . . . . . . . , . . . . . . Westchester. . . . , , . . . . . . . . . . , . Buncombe .. . . . . . . . , . . . . . . . . . Mecklenburg , . , . . . . . . . . . . , . . . Dare,.........,.........,.. . Palquotank . . . , . . . . , , , . . . . . . . Guilford. . . . , , . . . , . . . . . . . , . . . Pitt.. ... . .. .. ... . ... ... , . .. Craven, , . , , . . . . , . , , . . . . . . , . , Onslow, , , , , , . . . , , . . . . . , . . . . . Lenoir ..... . . . . , , , . . . . . . . . , . Carteret. . , . . . . . , . . . . . . . , . . , . Wake, Durham and Orange . . . . , New Hanover . . . . . . , . . , . . , , , . Fouyth . . . . , . . . . , . . . . . . . . . . . Burleigh. . . . . . . . . . . . . . . . . . . . . Cass.......,..... ,..,....... Grand Forks .. . . . . , . . , . . . . . . . Ward..................., . Summit. . .. . . .. . . .. . . .. , . .. . Huron .......... - . - . . . . . . . . . ROSI... _"......,........... Hamilton and Warren ......,., Cuyahoga ..".........,..,.. Franklin ..............,...,. Montgomery County; Wright- Patterson AFB ,........,... Defiance .................... Columbiana. . . . . . . . . . . , . . . . . . Lorain ,... . . . , . . . . . . . . . . . , . , Butler . . . . . . , , . . . . . . . . . . . . . Hancock ........., - . . . . . . . . . Ashtabula ,., . . . . . . . - . . . . . , , . Fairfield .................... Allen............,........, . Ottawa. . . . . . . . . . . . . . . . . . . . . . Seioto _ . . . . . . . . . . . . . . . . . , . . . . Erie ................ Clade . . . . . . . . . . . . . . . . . . . . . . . Sandusky. . . . . . . . . . . . . . . . . . . . Lucas. . . . . . . . . . . . . . . . . . . . . . . Auglaize ..............,..... Cleveland ......... _ . . . . . . . . - 117 6S 54 68 63 60 60 59 61 62 57 55 72 48 93 51 60 61 S3 S4 59 43 42 47 57 56 48 51 44 52 46 48 58 55 44 54 68 6J 63 46 47 51 51 44 55 44 43 61 46 66 47 47 53 46 924 CCH-Standant Federal Tax Reporu Reg. ~ 5e.27 4-8( h) 34 151 26 91 26 80 26 94 26 89 26 86 34 94 26 as 26 81 26 88 26 83 26 81 26 98 26 74 34 127 26 7i 26 86 26 87 26 79 26 80 26 85 26 f/) 26 68 26 73 26 83 26 82 26 74 26 " ~. ~ " .. 44 26 70 26 78 26 72 26 74 26 84 26 81 26 70 26 80 J4 102 26 89 26 89 26 72 26 73 26 " 26 " 26 70 26 81 26 70 26 fB 26 87 26 n 26 92 26 73 26 73 26 79 26 72 26 70 ~ 14,417.62!i J} 30,690 DISALLOWANCE OF EXPENSES- U74 {t 14.402] K'Tal, 1 Prr Diem LoaJily C"UlUy md/t1I 0IIla' dtr_ """. ~ J Oklahoma City . . . , . . . . . . , .. Stillwater. , , . . . . . . . . . . . . . . . Tuba/Banlesville . . . . . . . . . . . OREGON Beavenon ".".".. . . , . . . , Bend ..........,.......... C1Kkamu, , . . . . . , , , . . . , . . . Coos Bay . . . .. . . . . . .. .. . .. . Eucene ................... Gold Beach ..." . .. . . .. .. .. LiAcoln City /Newpon . . . . . . . Portland .................. Salem. . , . , , . , , , , , . . . . . . . , , Seuide"......"...,..... . PENNSYLVANIA Allentown ,... _ , . . . , . . . . . . . A1lOOoa .....,.,.."...., . . Bloomsburs . . . . . . . . . . . . . . , . Du Boi. . .. _ .. . _ .. . .. .. .. .. Easton , . . . . . . . . . . . . . . . . . . . Erie ...................... Gettysburg .,.............. Hamsburs. .. , .. .. , , , . . . . . . JOhlUlOWn . . . . . . . . , , . . . . . . . King of Prus.sia/Ft. Washing- ton".............,.... , Uncaster ................. Lebanon .................. Mansfield ................. MKhaniClburg . . .. . .. . . . . . . Mercer. , , . . . . . , . . . . . . . . . , . Philadelphia , . .. , .. . .. . . . .. Pitl!burgn. . _ . _ . . . . . . . . . . . . . Radnor/Chester .., . . . . , . . . . Rudinl . . . . . , . . . , . . . . . _ . . . Scranton ,.........,....... ShippinlJlQrt . . . . . . . . . . . . . . . Somerset .... _ . . . . . . . . . . . . . State Colle~ .. . .. . " . .. . .. . Stroudsburg . . . , . _ . _ _ . . . . . . . UniontGWn. . . . . , . . . . . . . . . . . Valley Forie .. .. . .. . .. . .. . . Warminner . . . . . . . . . . . . . . . . Wilkes-Barre . . . _ . . , , . . . . _ . . WillialJ\Jport . . , . . . . . . . . . . . . york....,....,........... . RHODE ISLAND East Greenwich .,.,......,. Newport .................. P~dence ....... .,..,. ,.. Quonset Point . . . . . . , . . . . . . . SOUTH CAROLINA Charleston, . . . . . . . . . . . , . . . . Columbia .. .. . . . . . , .. . , . . . . Greenville . . , , . . . . . . . , . . . . , Hilum Head ...,.......,... Oklahoma ..........,......., Payne ,........".......,.., Osage, Tulsa and WuhihJlOll ... Washington. . . . . . . , , . . . . . . . . . Deschutes """" . . . , . . . . . . . Clactamu. . . . . , , , . . . . . , . , . . . Coos."...........,........ . Lane ....................... Curry, . . . . . . . . . . . . , . . . . . . . . . Lincoln .......,..".,....... Multnomah , . . , , . . , . . . , . . . . . . Marion. , . . , . . , , . . , , . . . . . . . . , Clauop ..................... Lehigh . . . . . . . . . , . . . . . . , . . . . . Blaire".... ......,.......... Columbia. , , .. . . , . . .. . .. . . . .. Cltariield , . . . . . . . . . . . _ . . . . . . . Nonhampton .,.... _ . . . . . . , , . Erie .. .. .. .. .. .. . .. . . _ .. .. .. Adams . . . . , . . . . , . . . . . . . . . . . . Dauphin .."..,...,......... Cambria ......"............ Montgomery County. ellcept Bala Cynwyd (See also Philadelphia PA)..."............."" , Lancuter .,............,.." Lebanon County; Indian Town Gap Military Reservation Tiaga . .. .. .. . .. . .. .. . .. . .. .. Cumberland ............,.... Mercer. . . . . . . . . , . . . , . . . , . . . . Philadelphia County; city of Bala Cynwyd in Montgomery County. . . . . . . . . . . . . . , . . . . . Allegheny _ _ . . . . . . . . . . . . . . . . . Delaware. . . _ . . . . . . . . . . . , , . . . Berks . , , . . . . . . . . . . . . , . . . . . . . Laclcawanna .. , . . . , , . . . . . . . . . Beaver . , , , . . . , . . . . . . . . . . , . . . Somerset " _ . . . . , . . . . . . . . . _ . _ Centre . . . . . . . . . . . . . . . . . . . . . _ Monroe ........,............ Fayette ........"........... Chester ..........,.......... Bucks County; Naval Air Devel- opment Center ..,.......... Luume . . . . . . . , , . . . . . . . . . . . . Lycoming ..,.......,........ york.,....."...,... _....... Kent County; Naval Construc- tion Battalion Center, Davi$- ville ... ..... ,.. ..... _. .. .. Newport .................... Providence. . . . . . , , . . . . . . . . . . . Washington. . . . . . . . . _ . . . . , . . . Charleston and Berkeley. . . . . . . . Richland . . . . . , . . . . , . . . . . . . . . Greenville . . , . , . . . . . . . , . , . . . . Beaufort .................... ~ 14.417.625 Reg. ~ 5e.274-8(h) Muimum lAdIin8 N/xIwn (a' 47 44 48 50 47 50 45 52 46 53 60 47 70 5S 44 45 51 64 49 57 66 5S 72 64 51 49 51 5-4 + M~/E Rart (b) Z6 26 26 26 26 26 26 26 26 26 26 26 26 Z6 26 26 26 26 26 26 26 26 34 26 26 26 26 26 Muimum Prr Ditm . Ralt' (c) 106 90 77 7S 77 80 34 26 J4 26 26 26 26 26 26 26 34 26 26 26 26 117 92 106 77 79 71 84 74 77 99 106 82 80 70 82 83 66 72 51 53 45 58 48 51 73 72 56 54 44 56 65 93 78 48 56 53 43 86 26 91 34 127 26 104 26 74 26 82 26 79 26 69 34 120 itJlggl, Commerce Clearing HOUle, Inc. 73 70 74 76 73 76 71 78 72 79 86 73 96 8l 70 71 77 90 75 83 92 81 ( l ~ e l " , ( " .! e It DISALLOWANCE OF EXPENSES- '274 [114.402] LlTOI:!' Per Diem L<<alily Ccm.y W/flI<<btr dlt"1II<Id...... ~ ~ MuimWD ~ Amawlr (.} + MollE lUre (b} .;> 30.691 Muimuar Per CNa. . Ruc- (c} e Myrtle Bach .............. Rack HiD .. .. .. .. .. . . . . . . .. S~ ............... SOUTH DAKOTA Custer, .. . .. . . .. . . . . . . . . .. HotSpritJp.......... ... . .. Rapid City ................ Siou& Falls. , . . . . . . . . . . . . , , . Spearfisb . . , . . . . . , . . , . . . . . . TENNESSEE CbatlaftOula . . . . . . . . . . . . . . . Columbia. . . . . . . , . . , . , . . . . . Gauinbuq:. , . . . . , . . . , . . . . . . JoIInlOll City. . . . . . . . . . . . . . . KinSJponjBristol , . . . , . . . . . , Knomlle. . , . . . . . . . , . , . . , . , Memphis . . . . . . . . . . . . . . . . . . Murfreesboro.. . .. . . . . .. .. . . Nubville . .. . . . .. , . . . , . . . .. Sllelbyville . , . . , . . . . . . , . . . . . TEXAS Abilene ................... Amarillo ,...,............. Austin ...........,. . . . , . . . Bay City . .. . .. .. . .. . . . . . . . Beaumont ............"... Brownsville '" . .. . .. .. " .. . Brownwood .. . .. .. .. .. . . " . Collere Station/Bryan . . . . . , , Corpus Christi. .. . .. .. .. . . . . Dallu/Fon Wonh .......... Denton. , . . . . . . . . . . . , . . . . . , EIPaIO ................... Galveston .."...,......... Granbury. , . . . . . . , . . . . . . . . . HDustDn . . . . . _ _ . . , . _ . , . . . . . Lajitu . . . .. . . . .. .. .. . .. . . . LaredD . . . .. . . .. .. .. . . .. . . . Longview. , . . . . . . . . . . . . . . . . Lubbock .................. McAllen.. , .. .. . .. . . . . . . . .. Midland/Odessa . .. . . . . . . . .. NlCOIdoc:he. . . . . . . . . , . . . . . . Plainview .............",. Piano .. . .. ... ........." San Angelo, .... . . .. . . . . . . San Antonio, . . . . . . . . . , . . . . . Temple ................... Waco.. .,.... ..... ........ Wichita Falls. .. . . . . . . . . . .. . UTAH BullfrDll . .. . .. . .. .. . . . . .. . . Cedar City. . . . . _ . . , . . . . . . . . Salt Lake City/Ogden ....... VERMONT Burlington . , . . . . . . . . . . , Middlebury .........., MDntpelier. , . . . . . , . . . . e Hurry County; Myrtle Bach AFB ,......,........."." york,....,.,.,...,."..... .. Spartanbur( . . , . . . . . , . . . , , . . . Custer ......, , . . . . . . . . . . . . . , FaU River . . . , . . . . . . . . . , . . . . . Pennington .. , . . . . . . . . . . . . . . . Minnehaha ,..,..."......... Lawrence, . . . . , . . . , , . . . . . . . . . Hamilton, . . , . . . . , , , . . , . . . . . . Maury . . . . . , . . . . , . . . . . , . , . . . Sevier, . , . . . . . . . . , , . . . . . . . . . . Washington. . . . . . , . , . . , . . , . . . Sullivan . . . . . , . . . . . , . . . . . , , . . Knox County; City Df Oak Ridse . Shelby "., , . . . , . . . . . , , . . . , . . Rutherford .........."...,.. Davidson. . . . . . . . . . . , , . . . . . . . Bedford ,..........."....,.. Taylor . . . . , . . . , . . . . . , , . . , , , . Paller ........,.....,...".. Travis ...."........,....... Matagorda. . . . . , . . . . . . . . . . . . . Jefferson ......"....,.,.".. Cameron ....,........,...... Brown .."......."......... BrllQl ... . . . . . . . . . . . . . . , . . . . Nueces . . . . . . . . . , . . . . . . . . , . . . Dallu and Tarrant. . . . . , . . . . . . Denton, . . . . . . , . . . . . . . , , . . . . . EIPuo ..................... Galveston ......,.....,..,... Hood ...,.........,.. ,...... Harris Counly; L. B. Johnson Space Center and Ellinglon AFB.. ..... .... ..., ....... Brewster ..,....,........,... Webb... ..., ....... ......... Gregg. . . . . . , . . . . . . . . . . . . . . . . Lubbock.. , . . . .. . . . . . .. .. .. . . HidalgD '" . . 0 . . . . . . . . . . . . . . . EetDf and Midland. . . . . . 0 . . . . . Nacogdoches . 0 . . . . . , . . . . . . . . . Hale...,.... 0...'....,...... Collin. . . . , . . . . . . . . . . . . _ . . . . . Tom Green .......,.......... Bellar..............,....... . Bell ....,................... MeLennen . , . . . . . . . . . . . . . . . . . Wichita . . . . . . . . . . . . . . . . . . . . . Garfield. . . . . . . . . . . . . . . . . . . . . IrDn . '" . . .. . . . .. .. .. .. .. .. . Salt Lake, Weber. and Davis Counties; Dugway Provins Ground and Tooele Army Depol.......o,..... 0' ..... Chittenden .................. Addison . . . . . . . . , . . . . . . . . . . . . Washinglon . . . . . . . . . . . . . . . . . . 74 46 48 50 64 6J 51 51 43 49 63 54 45 52 55 4<4 52 52 43 48 59 41 44 49 42 45 58 74 47 56 62 59 66 56 49 43 53 52 51 44 4S 74 45 54 46 47 45 69 48 60 58 52 4S 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 3-4 26 26 26 26 Joo 72 74 76 go 87 77 77 69 75 89 80 7J 78 8J 70 78 78 69 74 85 67 70 75 6B 71 84 1<8 73 82 88 85 ~ /. . if. l. 34 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 tOO 82 75 69 79 78 77 70 71 100 7J 80 72 73 71 95 74 26 26 26 26 86 84 78 71 924 CCH--8tanclard Federal TaxRepom Reg. ~ 5e.274-8(h) 1l14t417.625 J1 30,692 DISALLOWANCE OF EXPENSES- i 274 (, 14,4m) 1(.,- Cilr j ht [Mitt lAulily c.",",I1I1I1/_ __ ddiMd ...Iioa ~ J Rutland. . . . , , . . . . . . , . . . . . . Rutland. . , . . . . . . . . . . . . . . . . . . White River Junction. . , H . .. Windsor .. .. .. . .. . .. , , , . .. , . . VIRGINIA (See the citie. of Aleundria, Fainn. and FilII Church. and the COUDUa of Arlinpxl, Fainn. and Loudoun, see District of CoIwnbia.) BIacksbu1t .......""..... Montgomery. , . . . . . . . . . .. . . . . BriJtolo . . . . . . . . . . . . . , , , , . . . . . . . . . . . . . . . . . . , , , . , , . . . , , , . Charlottesville 0 ...",."... . . . . . . . . . , , , . . , , , , . , . . . . , . . . F~~'....:.."... .........,....,.".,...,.... LesiDctoa H.....H....... ..............,............. ~~~~.P~rk'~::: ........,..,................ Nonolk' (also Virpnil Beach, Porumouth, Hampton, Newport News, and Chesa- peake)". . , . . . . . . , . .. . , . . . Petenburll' ,.............. Richmond' . . . .. . . . .. .. .. .. Roanoke' ................. Wallops bland ,..........., Wamnton , . . . . . . . . . . . . . . . . WiIliallllburll' .. _ . _ . . . . .. . . . Denote. independent cities. WASHINGTON Anacorta ................. Everett ..,. . . . . . , . . . . . . . . . Kelso/Longview . . . . . . .. . . . . Part ABllelt! ,..... .. . . . . . . . Seattle . , . . . . . . . . . . , , . . , , , , Spokane. .. . . . .. , . .. . . . . . , . Tacoma .. . . . .. .. . .. .. . . .. . Tumwater/Qlympia . ." ,.... Vancouver. . . . . . . . . . . . . . _ _ . Whidbey hland. . .. .. _ .. . .. ' WEST VIRGINIA Becldey ,.......... . . . . . _ _ . Charleston. . . , . . . . . . _ . . . _ _ . Karpen Ferry. . . . . . . . . . . . . . Huntington . . . . . . . . . . . . . . . . Morllantown .. . . . . . . . . . . . . . Wh~linll . .. .. . . . , , . . .. . . . . WISCONSIN Brookfield ,., . . . . . . , , . . . . . . Eau Claire.. , . .. .. . . .. . . .. . Green Bay . . . . . . . . . . . , . . . . . Kewaunec . . . . _ . . . . . . . . . . _ . La Crosse.. . .. . .. .. . . . . . . . . Lake Genev3- . . . . _ . . . . , , . . . . Madison"........."...., . Marinette ...... _ . . . . . _ . . _ . Milwaukee, , . . . . . . . . . , . . . . . Minocqua/Rhinelander ..., _ . Milhicot ........... _ . .. .. . Oshkosh. . . . . . . .. . . .. .. .. . _ SturlltoD Bay . . , . . . . , , . . . . . . Wausau . . . . . . . . . . . , , , . . . . . Wautoma. . . . . . . . . . . . . . . . . . Wisconsin Dells, . . , , , . . . . , . . WYOMING Berkele); Springs , . . . . . . . . . . , Cheyenne.. _.. _. _.."...... Prince William .... .. .. , . .. . .. York County: Naval Weapons Station, Yorktown. . . . . , . . . . , Fon Lee..... . .... ., , , ... .. ,. Chesterfield and Henrico Coun. ties; also Defense Supply Center, . . . . _ . . . . . . . . . . . . , . , Roanoke. . . . . . _ _ . . . . . . _ . . . . _ . Accomack .................., Fauquier . . . . . . . . . . . . . . . . . . . , Skallit ..,................... Snohomi5h Cowliu ...,................. Clallam .. . , .. .. . .. .. , . . .. _ . . Kinl~.....,.,.... _..,....'" Spokane. . . . . , , _ . . . . . . . . . . , , , Pierce. , . . . . . , . . . . . . . . , . . . . . . Thurston . . _ . . . . . _ . _ . . . . . . . . . Clark................. _..... Islanel ....................._ Raleigh .......... _ . . . . . . . . , . Kanawha. . . . . . . . . . . _ . . . . . . . . J erferson .................... Cabell ............. . . .. . . . .. Monongalia . . . . . . _ . _ . . . . . _ . . . Ohio............ _..... _. _... Wauke5ha .. , . _ ........,.... Eall Claire. . , . _ . . . . . . . . . . . . , . Brown ""......".......... Kewaunee .. . . . . . . . . . . . _ . . . , . La Crosse. . . . _ . . . . . . _ . . . . . . . . Walworth., .. .. . ... , .. _ . . . .. . Dane.....,..............,. . Marineue ..... _ . . . . . . . . . . . . . Milwaukee. . . . . _ . . . . . , . . . . . . . Oneida. . . . , . , , . . . . . . . . . . . . . . Manitowoc , , . . . . . . , , . . . . . . . . . Winnebago ...... _ , . . . . . . . . . . Door.. _....".... _ _......... Marathon ,.,..........,..", Waushar. "..,........,..... Columbia. . . . . . . . . . . . , . . . . . . . Morgan . . . . . . . . . . . . . , Laramie. . . . . . . . . . , . . . . . . . . . . ~ 14,417.625 Reg. i 5e.274-8(h) M&timl1m LDrl.rin8 AlMullf (a) 53 56 57 46 53 44 48 SO SS 66 44 57 53 54 50 68 51 SS 46 49 69 49 49 56 52 45 44 51 52 -l8 46 43 54 48 49 58 52 81 58 44 59 46 55 53 54 48 49 53 + MalE lUle (b) 26 26 MuimrJltt Per IMm R.ue' (c} 79 82 83 72 79 70 74 76 81 92 83 79 80 76 102 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 26 77 81 72 75 103 75 75 82 i8 71 70 77 78 74 72 69 80 74 75 84 78 10? 84 70 85 72 81 79 80 74 75 79 75 70 26 26 26 26 26 26 26 26 26 26 26 26 26 34 26 26 26 26 34 26 26 26 26 26 26 26 26 26 26 26 49 44 26 26 CI991. Commerce Clearing HOUle. Ine. 70 . f. j t ~ ~ ... . 1- ( . " ... .. >~ e ;<0 e e 7 1.29-92 DISALLOWANCB OF BXPENSES- f 274 It 14.402J 30,693 MoimlUll ~ Dimt' _11- lMIIUII M~IE Muimllm ---, AmauaJ lUre Per Diem c..,r............dIfiIIC ___ U la} + (b, . Rafe' (e:' Put........................ 46 26 72 CampbeU . .. .. .. .. . . .. .. .. . .. 42 26 68 TdCD....................... 60 Z6 86 BerteIq .................... 49 26 75 Bot Spriap .. . .. . .. .. .. .. . . .. 42 26 68 I Unleu 0LberwiIe 1pftifJed. l.bc per dial IacaIi1y . ddined u "aU locatiaIII wilhiD, 1/1' entirely IlImIWIded by. lbe CllI'PCnLr Iimiu atl.bc by city. iDdIJdilII :~11DUtils lacated wiIhia.... bouIldaria." . J '" diaD 1acaliUe. witb ~, defiIlIIiI:III iDcha:ie "aU Iocaticm wilhiD. or entiRly IIIlI'OIIIIded by, !be ewpcnte limiu atl.bc key cit, u -U u l.bc ....." &Ile liIIed CllUDtXa, iDdudizII iDcIepeDde"t entitia located wilhin 1M *ndanaat l.bc by city UId &Ile 1:iUI....." . J MBilary illltaUau- ., ~ IIdtitis ,..... or IIlIt ll*ifaIIJ 1WIIIlI) that .re located partially withUll.bc cit, or CIIUIItJ ......,. .. .... "alllocatiaal tbat aft papapbkaUy pan of tile military iDlullatian ar GovmuaesItoftlaled fKilit" nm tbauP .-ne.) at IUd! actmUe. ilia, be located outIide the defined pe, diem \<<alit, ." · Federal acencies -, submit II'flllIIal wGSA lor rmew at tbe CIlIU ~ b)" per diem in. partit:ular tity or .Ift when Lhe fl&lldud CONUS me ..... __ uavd to llw Iocalioa is rcpnitive ar llII a C<<Ilinuilll buis and tnwlen' aperiaxJes illdicau tbat Ole pr.nbed rate is imldcqaalL Otlw:r per diem localities listed in this Ippendis wiD be I~ CII1 UI IIIIl1III buD b)" <:sA \0 dI!s.amiDe wbnher raUl aft adeq1tate. Requau far per diem rate adjustmmu sblI be IlIbmilled b)" l.bc qacy lIlr:8dquarun atrial 10 l.bc GerIcnI Serric:u Adminislratillll. Frdcral SuwlY Servic:e. Atlll: Travd U._I DhiIiaD CF1I1\ WubinstGa. DC 20106. A,tnries, ahouId deslPIIU! In individaal tclpelI....... far ~ ~ IDd llIbmiuiall.O GSA any I'IllIIIaU from bulftUl or subalcncies. Rcq-.. far rate ad.... sIIalI iDdade . cill ~liGII. . dattipcion of the lUITlIIIlIdinl loatillll involved CCDlIIIt, or otbet def'UIIld ute" U1d.. _...w rate supparud b)". IlaWlleftt ezpWniq tile cil'Cllm$1I1\Ca tllat (lUll! !he aisl.iq rate 10 be iDadequate. 11Ie request .. III1IR _Ilia ID aUmate at the .Mllal number 01 trips 10 the 1oa.ticlD, !he .vmp dtnliaa a( IUd! trips, UId the primary purpIIt of uawll.O tbe locations. ICq 01, I Cody..................... Gillette ......"........... Jlcluao ......,...,........ =::::::::::::::: ( Maximum Per Diem Rata for Travel Within Alaska. Hawaii. Puerto Rico. the Canal Zone. and U oited States Possessions LoaliIY ALASKA: Adalt~ ...........,........ Anaktuwlt Pass. . . . . . . . . . , . Anchorage ................ (9/16-5/)5) ............. (5/16-9/15) "........... Anillt ......."........". Atquult . . . . . . . . . . , . . . . . . . Barrow "................. Bethel , . . . . . . . . . , . . . . . . . . . Bellies ...."...,.,....... Cantwell .. . . .. . . . .. , .. . .. . Cold Bay .. .. " , .. .. . .. . .. . ColdlOClt ....,....,...,.... Cordova .................. Crail(........". '...... ... Dillil\l(hlm . . . . . . . . . . , . . . . . Dutch Harbor.Unalaska . . . , , Eielson AFB (5/15-9/)5) . ., ,........ , (9/16-5/)4) ............. Elmendorf (S/I6-9/15) ............. (9/16-5/15) .. .. .. . .. .. .. Emmonalt. . . . . . . . . . _ _ . . . . . Fairbanks (5/15.9/1S) ..........." (9/16-5/14) ............. False Pus, . . . . . . . . . . . . . . . . Fl. Richardson (5/16-9/1S) .......,..." '9/16-5/15) ............. Ft. W.inwright Muimlllll ~ diaD E'.IfrrIM raU:f da~ $ 44 1()'1.91 140 12-1.90 133 1.1.91 196 6-1.91 109 7-1-91 215 12.1-90 159 6-1.91 143 12.1.90 110 12-1.90 ICIl 6-1.91 125 12-1-90 lZ2 12.1.90 163 1.1.91 102 7.1.91 114 12.1.90 145 12.1.90 154 7.1.91 119 1-1-91 196 6-1.91 133 1.1.91 100 6-1.91 154 7-1-91 119 1-1.91 117 6-1.91 196 6-1.91 133 1.1.91 924 CCH-8taDdan! Pederal Taz Reports LocaJicy (5/15.9/15) ... , , . . . , . . . . (9/16-5/14) .. . . . . . . . . . . . Homer. . , , , . . . . . . . . . . . . . . . Juneau .,...,............. Kllmai NatiOl1lI Park ...... Kenai (5/1.9/30) .. .. . ...... . . . (10/1-4/30) .......... . .. Ketchibn,...,.,... .... .. . Kin<< SllmllllJ . .. . . . , .. . . . . . Klawoclt .. . . . . . . . . , . . . . . . . Kodiak. . . . . . . . . , . . . . . . . . . KoLubue ................. KuparultOi1fiekl .,......... Metllutla . .. . . . . . .. . .. . . . Murphy Dome (5/15-9115) ....... .. . .. . (9116-5114) . . . .. . .. .. .. . Nelson La!Ollll . , , .. .. . .. , . . Noatak .. . . . . . . . . . . . . . . . . . Nome .,.,....,........... Noorvilt .......,.......,.. Petersbufl( .. . . .. . .. .. . .. . . Point Hope .. .. , . .. .. . . . . . . Point Lay , . . . . . . . . . . . . . . . . Prudhoe Bay Fl Deadbone . . . Sind Point .... .. . . .. . . . .. . Seward (511-9/30) .... . . . . , . . . . . (10/1 -4130) . .. .. .. . . .. . . ShunlRlIt .. . .. .. . . . . . . . .. . SiLka.Ml. Edgecombe Skagway . . . . . . . . . . . . _ . . . , . Muimum prt di/!'m Elfec:liw /'ales cUle 154 7.1.91 119 1.1.91 118 1.1-91 166 1.1.91 148 12.1.90 156 1.1-91 134 1-1-91 156 1.1-91 134 12.1.90 111 7-1-91 129 1.1-91 191 6-1.91 127 12.1.90 123 7.1.91 154 7.1.91 119 1.1.91 141 6-1.91 143 12.1.90 136 1.1.91 143 12.1-90 115 1.1.91 160 12.1-90 179 12-1-90 121 12.1.90 111 7.1.91 131 7.1.91 97 7.1.91 143 12.1.90 128 1.(.91 156 1.1.91 Reg. S 5e.274-8(h) ~ 14,417.625 I J t I ~ " ? 02/ 30,694 DISALLOWANCE OF EXPENSES- t274 1'14.4021 7 1-29.92 l t Muimum Muimum i ~ dif'm Elfmive prr diem E./ftcliw: L<<.Jiry rata da~ LoaJity rates dale ( Spruce Cape Saipan. . . . . . . . . . . . . . . . . . . . lIS 12.1.90 ( . . . ~ . ~ . . . .. . . ~ . . . . . . 4 . . . 129 1-1.91 T'Ulian. .. . , .. .. . . .. . .. . . . , 68 12.1.90 St. Georle . .. . .. . .. . . . . . . . . 139 1>1.91 All Othtr Islands .. .. . . . .. . , 33 12.1.90 (' S1. Mary's. , . . , . . . . . . . . , . . . 100 12.1.90 PUERTO RICO: S1. Paul Island . . . . . . . . . , . . , lIS 12-1.90 Bayamma: Tanana, . . , , , . . . . . . , , . , . . . 136 1.1.91 (4/11>12/14) ............ 183 7.1-91 Tot ...,..,.,..,..",.,.., 118 1-1.91 (12/1s.4/15) ............ zaJ 7-1-91 e Umiat. . . . , . , . . . . . . . , . . . . . 160 12.1.90 CuoIina: Unakakleet. .. . .. . . .. , .. .. . 105 12.1.90 (4/11>12/14) ............ 183 7.1.91 { Valda (12/15.4/15) ... .. .. . .. .. 2(B 7.1-91 ;, (5/1.10/31) ............. 182 1.1.91 Fajardo (Indudins Luquillo): (11/1-4/30) ............. 148 1-1-91 (4/16-12/14) ... . .. . . .. .. 183 7-1-91 j; Wlinwri!lht .."",........ 165 12.1.90 (12/15.4/15) ... .. .. . .. .. 2(8 7-1-91 ., Wilker Lake ....... ......... 136 12.1-90 Fort Bucbanan (lncl GSA Wra~ll.. . . . . , . . . . .. .. . .. 156 1.1-91 Service Cenler. Guaynabo): Vatutat .................. no 12-1.90 (4/16-12114) ... . .. .. .. .. 183 7.1.91 All Other Aluka Loc.alitier. 4 . 110 7-1.91 (12115-4/15) ... .. . .. .. .. 2(E 7.1.91 AMERICAN SAMOA......... 132 12.1.91. Mlyal\Xl. . . . . . . , . . . , . . . . . 142 7.1.91 GAUM ,......"............ 158 12.1.90 Ponee .................... 203 7.1.91 HAWAII: RClClISeY!It Roeds: Hawaii. Island 01: (4/16-12114) .......... " 127 7.1.91 Hilo....... ..... ,....,.. 98 6-1.91 02/15-4/15) ..,......... 166 7.1.91 Other . 0+.'.0...... ..... 149 6-1.91 Sabana Sea: KIIlIi.lsland of .. . .. , . . . . , . 160 1>1.91 (4/16-12114) ... . . .. . .. .. 183 7-1.91 Kure,l Island of ..... . . . . . , , 13 12-1.90 (12/15-4/15) ... . .. ...... 2C6 7.1.91 Maui, Island of: San Juan (Including San Juan Kihei Coast Guard Units): (4/1-12/19) . . ... . , , , , . . . 135 12-1.90 (4/16-12114) ... . . .. .... . 183 7-1-91 (J2/2().3/3H ............ 147 12-1.90 (12/15-4115) ............ 2aI 7.1.91 Other .................. 112 6-1.91 All Other Localities . . . . . . . . . 126 7-1.91 Oahu, Island of: .. . .. . . .. . .. 137 6-1.91 VIRGIN ISLANDS OF U.S.: All Other Islands ,. . . . . . . , . . 11)) 12.1.90 (5/1.]1/30) .. .. . ........ 158 12.1.90 JOHNSTON ATOLLl . . . . . . , . . 36 10.1-91 (12/1-4/30) ,,,,,,...,,.. 194 12.1.90 MIDWAY ISLANDS!......... 13 12.1.90 W AXE ISLAND l . . . , , . . . . . . . 21 12.1-90 NORTIlERN MARIANA ALL OTIIER NON.FOREIGN ISLANDS: LOCALITIES "........... 33 12.]-90 ROLa ........"........... 76 12-1.90 EXPUNA TOR Y FOOTNC1TES: I Commercial facililies 1ft not available, The per diem rale cown charees for mob in available facilities plus In additiOlllI allowance lor incKienLlI upenan and will ~ increased by the amounl pall:l for G<lvernmenl qUlne" by the traveler. l Commercial lacilities Ire not available. Only Govemmenl-owned and cOlltracloroQperalcd qaarlen Ind mess are nailable at 1his IOCIIiIY. This per diem rlle is the amount necesury 10 ddray the Clllt of lo;j~inl, meal. Ind incldenlal upenltt. J On any day when US Govemment or contractor quarters are available and US Government or contractor meu,",! racilities lie used, a per diem rite 01 S 1625 is pmcflbtd 10 COYer meals and inCidental upensn at Shemya AFB and the lollowinll Air Force SLllIons: Cape L~. Cap: Newenham. Capr RomalWlf, Clear, Fort Yukon, Galena, Indian MOllllLlin. KinS Salmon, Sparnvohn. Talalina. and Tin City. This rale ...ill be lncreued by the amollnt pall:l lor US Govem~nl or contractor quarters and by $4 lor each !Mal Pl'Ot\lred II a commercial lacility. The rain of pcr diem prtKribtd herein apply Irom OClJl on lhe day after arrivalthl'OUllh 2400 on the day pnor 10 the day 01 departure. · On any day when US Governmenl or contractor quarten and US Governmenl or contractor melSlnll facilities .re UItd, a per diem rate of $34 is preM:ribed 10 <<rver meals and incidental upmsea .1 Amchilb bland. Alaska. Thi. ra Ie Will be inclUJtd by tilt amount paid for US (''''~mmcnl or contractor qUlnen and by $10 for eaell meal procured II a commercial facililY. The tltts of per diem prescribed herein apply lrom 0001 011 the day afler arrivaL throu&h 2.wJ on lhe day P.riOI' to tile day of departure. l On any day when US Government or COIIUlttor quarters a~ a"a,lable and US Governmenl or contractor meSlin~ racililies an: UJtd, a prr diem rale of $25 is pn:M:ribtd inuead of the rale prncribtd in lilt table. This rate wi II be increued by the alllilUnl paid lor U.s. SOVtmment or con\raclor qUlntrs. 11 14,417.625 Reg. i 5e.274-8(h) C 1992. Commerce Cle~g House. Ine.. e ,;2~