Per diem

Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money an organization gives an individual, often an employee, per day to cover living expenses when traveling for work.

A per diem can include part or all of the expenses incurred, for example it may exclude accommodation (for which reimbursement may be available on presentation of receipts) and only cover meals. Per diem is also used as an adjective and an adverb. Travel, particularly by motor vehicles, is often reimbursed at a rate determined only by distance travelled, e.g., the US Business Mileage Reimbursement Rate.

Fixed per diem (and per mile) rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed expense report with supporting receipts to document amounts spent while travelling on business. Instead, employers pay employees a standard daily rate without regard to actual expenditure.

United Kingdom

Accommodation and subsistence (meals) payments paid as fixed daily amounts are described as "scale rate expenses payments" by HM Revenue & Customs (HMRC). HMRC guidance does not use the term "per diem",[1] but it is used by some organisations.[2] HMRC allows scale rate expenses payments for income tax purposes for travel within the UK,[3] and allows a dispensation for such payments for travel abroad.[1]

United States

U.S. companies and organizations use the per diem rate guide published by the General Services Administration, which provides rates for a number of cities in the United States.[4] When an employer reports an employee's earnings at the end of the year on a W-2, the inclusion of amounts for a per diem is only required if it is paid under a non-accountable plan, or is paid under an accountable plan but the amounts are not fully substantiated. If W-2 reporting of a per diem paid under an accountable plan is required, the substantiated portion of the per diem is listed separately from taxable income, under 'Misc. non-taxable'. Per diem payments made to employees under a non-accountable plan or paid under an accountable plan but not substantiated are included in Box 1 of the W-2 as taxable income. (Please see IRS Publications for instructions for Forms W-2 and W-3.) [5]

Per diem is understood to include the additional expenses incurred living away from home—basically having two residences.[6] The GSA establishes per diem rates for hotels "based upon contractor-provided average daily rate (ADR) data of fire-safe properties in the local lodging industry.";[7] this means that per diem varies depending on the location of the hotel—for instance, New York City has a higher rate than Gadsden, Alabama.[8]

To qualify for a per diem, work-related business activity generally requires an overnight stay. The IRS code does not specify a number of miles. However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay is required and actually occurs to justify payment of per diem allowance.[9] The purpose of the per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is to alleviate the burden on taxpayers whose business or employment travel creates duplicated expenses.

If the taxpayer anticipates employment away from home to last one year or less, then all the facts and circumstances are considered to determine whether such employment is "temporary". If the taxpayer anticipates employment to last (and it does in fact last) more than one year, the I.R.S. presumes that the employment is "indefinite". The taxpayer may rebut the presumption by demonstrating certain objective factors set forth in the revenue ruling. For employment with an anticipated or actual stay of two years or more, the I.R.S. holds that such employment is "indefinite", regardless of any other facts or circumstances.

Any tour of duty adding up to over 500 miles counts as a per diem. One can claim up to the per diem limit without receipts. Note also that as long as you keep a record of the amount spent and the date of the expense, then you do NOT need a receipt for any expense less than $75.[10]

The US military pays its members per diem in accordance with the Joint Federal Travel Regulations.[11] According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration rate, while all other days of travel receive the full rate.[12] The JFTR also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt.[13] The JFTR also follows the 'expenses below $75 do not require a receipt' rule, although local disbursing officers may question charges they feel may be false.

The US Government also allows federal travelers to purchase a home at the temporary duty location and claim the allowable expenses of: mortgage interest, property taxes and utility costs actually incurred.[14]

Per diem is also used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience (citation required).

In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $59 per day, and they may deduct 80% of this amount from their taxable income (Internal Revenue Code 274(n)(3)).For 2016, the per diem rate is $63 per day, of which still 80% may be deducted. [15]

For American railroads, per diem is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return.

Due to the large number of away games and associated travel days in American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions. As of 2016, the NBA has the highest per-diem for players at $115 per day, followed by the NHL whose per-diem began at a base of $100/day in 2012-13 and is adjusted each year based on changes in the US Consumer Price Index. Minor pro and collegiate athletes also receive meal money for overnight trips, usually paid as a rate set by the league or university they are affiliated with. As athlete salaries have risen, per diems have occasionally become a contentious issue when negotiating CBAs: for instance, in 2016 Major League Baseball slashed allowances from $100/day to $35/day, citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale.[16]

Per diem committee

The Per Diem Committee[17] establishes per diem rates for overseas US areas; e.g., Alaska, Hawaii, Guam, and other non-foreign locations - and also Per Diem Committee provides worldwide per diem rates (from GSA for CONUS and from State Department for foreign countries).

In occupations that pay an hourly wage, per diem is calculated as an hourly rate and paid in addition to the contractor's base pay.

The following example demonstrates the method for calculating hourly per diem rate assuming a 40-hour work week with consecutive weeks on site:

Standard lodging: US$80/day
Standard meal: US$20/day
Per diem rate = (lodging + meal) * 7 days / 40 hours
= US$100/day * 7 days / 40 hours
= US$17.5 / hour

Some contract staffing companies pay contractors an all-inclusive rate to avoid the accounting complexity of per diem tax deductions. Thus, assuming a base salary pay of US$55/hour for example, then the contractor's all inclusive pay rate is:

Pre-tax Inclusive Rate = Base Rate + (Per diem Rate * Tax Bracket Factor)
= US$55/hour + (US$17.5/hour * 1.33)
= US$78.28/hour

Per diem tax deductions are an effective tool for sheltering the client company from paying the additional costs of per diem out of pocket. Instead of transferring the per diem burden onto the government through a tax deduction, the burden is shifted back to the company, which in turn refuses to pay, which in turn means that the entire burden of per diem and maintaining a temporary second lodging away from home falls entirely on the contractor. Thus, the contractor's pay is reduced to:

Base rate - Per diem rate

For example, at a base rate of US$55/hour and a per diem rate of US$17.50, the contractor's rate becomes:

US$55/hour − US$17.50/hour = US$37.50/hour

Russia

Per diem in Russia is normally set up by companies but in accordance with the legislation cannot be lower than 700 RUR for travel in Russia and 2500 RUR for travel outside of Russia. If employees pay for a hotel in cash or with a payment card, then they must keep the cash register receipt (kassovy check). The regulations governing the use of cash register by business entities allow certain taxpayers to produce handwritten receipts (kvitantsia) at a point of sale instead of printed cash register receipts. Handwritten receipts (kvitansia) usually contain the same information as cash register receipts and are treated as sufficient evidence of expense.

Per Diem Allowance

Generally a per diem allowance covers:

  • Cost of meal;
  • Fees and tips for services;
  • Laundry, dry cleaning etc.;
  • Room service.

Russian tax regulations do not provide for any alternative to per diem method for reimbursing employee’s meal cost and incidental expenses. Meal costs and other incidental expenses cannot be treated as deductible expenses because they are already covered by per diem allowances.

Meals may be treated as deductible expenses only if they qualify as hospitality expenses. Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip.

The portion of per diem allowance in excess of RUB 700 for travel in Russia and RUB 2,500 for travel outside Russia is deemed employee’s taxable income. The excess is treated as part of employee’s taxable gross income and must be withheld from his/her earnings.[18]

Germany

In Germany, per diem allowance are calculated in accordance with the provisions of the German Income Tax Act[19] The Act sets out the per diem amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and normally increased on an annual basis. Reimbursement of travel expenses must be claimed within six months of travel (beginning with the first day following completion of your journey). Travel expenses cannot be claimed after this period.

Per Diem Allowance

There are different rules for travel within the country and international trips. For domestic business trips spanning more than one day, employees receive €24 for every 24 hours that they are away from their home and primary workplace and €12 for the day of departure and arrival, if the employee does not spend the night at their home. For single-day trips employees receive €12 for the calendar day if the employee spends at least 8 hours away from their home or primary workplace. If the trip is outside of Germany the amount varies by country (and in some cases city).

Kenya

Section 5(2)(a) of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered. However, where the Commissioner is satisfied that the amounts so received “solely represent reimbursement” to the employee, the same shall not be chargeable to tax.

“Per diem” refers to payments in respect of subsistence, travelling, entertainment and other allowances made by an employer to his employee while the employee is on official duties outside his usual station of work.

Where per diem solely represents reimbursement, a person shall furnish supporting evidence to the Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required.

However, the organisation can seek the Commissioner’s opinion regarding the admissibility of any per diem scales (or any other rates) prior to or after payment, in which case, the per diem amount shall not be taxable on the employee.

The opinion shall be accompanied with factors that influence the per diem rate and justification for the rates used including: the cost of living in different geographical zones or localities within the country and overseas travel, where applicable.

United Nations Development Programme

A Daily Subsistence Allowance (DSA) comprises the UNDP's total contribution towards such charges as lodging, meals, gratuities, transport cost from place of lodging to the first place of official business, and vice versa, and other payments made for personal services rendered.

A DSA is applicable for UNDP staff members on authorized official travel and for non-staff members when their travel is organized and paid by UNDP. For non-staff members it is on the basis of the standards established for staff members, except where otherwise expressly provided in the terms of their contract.[20]

See also

References

  1. ^ a b HMRC: Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK
  2. ^ Warwick University, Human Resources - Payroll: Per Diem Rates (Countries A-C)
  3. ^ HMRC: EIM05200 - Employment income: scale rate expenses payments: general
  4. ^ "Per Diem Rates Overview", US GSA
  5. ^ "General Instructions for Forms W-2 and W-3" (PDF).
  6. ^ "Frequently Asked Questions, Per Diem", GSA
  7. ^ GSA per diem FAQ
  8. ^ GSA: Per Diem Rates
  9. ^ Commissioner v. Flowers, 326 US 465
  10. ^ How much per diem are you allowed without receipts?; "Frequently Asked Questions, Per Diem", GSA
  11. ^ defensetravel.dod.mil
  12. ^ Chap 4; section a; Joint Federal Travel Regulations
  13. ^ Chap 4 Joint Federal Travel Regulations
  14. ^ usmilitary.about.com
  15. ^ "IRS 2016-2017 Per diem rates" (PDF).
  16. ^ espn.com
  17. ^ defensetravel.dod.mil
  18. ^ Kuepper H., Sumin E. "Travel & Business Expenses in Russian Accounting" (PDF).
  19. ^ bundesfinanzministerium.de, Einkommensteuergesetz.
  20. ^ undp.org

External links

2006 Minor League Baseball umpire strike

The most recent umpire strike in Minor League Baseball history was the strike of 2006. It involved primarily a monetary dispute between the Association of Minor League Umpire] (AMLU), a trade union, and the Professional Baseball Umpire Corporation (PBUC), a management company. The dispute resulted in the hiring of replacement umpires for a number of games, followed by minor concessions by both parties, resulting in a slight wage increase for umpires employed in Minor League Baseball.

Allowance (money)

An allowance is an amount of money given or allotted usually at regular intervals for a specific purpose. In the context of children, parents may provide an allowance (British English: pocket money) to their child for their miscellaneous personal spending. In the construction industry it may be an amount allocated to a specific item of work as part of an overall contract.

The person providing the allowance is usually trying to control how or when money is spent by the recipient so that it meets the aims of the person providing the money. For example, an allowance by a parent might be motivated to teach the child money management and may be unconditional or be tied to completion of chores or achievement of specific grades.The person supplying the allowance usually specifies the purpose and may put controls in place to make sure that the money is spent for that purpose only. For example, a company employee may be given an allowance or per diem to provide for meals and travel when working away from home and may then be required to provide receipts as proof. Or they are provided with specific non-money tokens or vouchers that can be used only for a specific purpose such as a meal voucher.

Brad Roae

Bradley T. "Brad" Roae ( ROY) (born April 6, 1967) is a Republican member of the Pennsylvania House of Representatives, representing the 6th legislative district, which consists of parts of Crawford County. He was first elected in 2006.Roae attended Gannon University, graduating in 1990. He then worked a commercial underwriter for Erie Insurance. He is an EMT and a volunteer firefighter with the East Mead Volunteer Fire Department.Following the 2005 Pennsylvania General Assembly pay raise controversy, Roae successfully challenged 15-year incumbent Teresa Forcier, who voted against, but accepted the pay raise. Roae then went on to defeat Democrat Keith Abbott in the general election. Upon taking his seat, Roae was appointed to the newly formed Speaker's Commission on Legislative Reform. He refuses to use the legislature's taxpayer-funded mass-mailing "newsletters" and public service announcements. Initially, he claimed he would decline to use a vehicle from the legislature's taxpayer-funded fleet, the $152 per diem, and did not keep the legislature's automatic annual Cost Of Living Adjustment. According to a 2015 article by the Erie Times News though, while his expenses were the lowest among local lawmakers, he spent $13,323 during the previous two-year period.*(Source)

Broward Correctional Institution

The Broward Correctional Institution (BCI) was a correctional facility located in the former Country Estates CDP and in Southwest Ranches, Florida, operated by the Florida Department of Corrections. The Region IV Correctional Facility Office is located on the grounds of Broward Correctional Institution in the former Country Estates CDP. The prison was in proximity to Pembroke Pines. It was located along Sheridan Street, near U.S. Route 27.The facility was opened in 1977 to house a male inmate population. However, in its history the prison has had only female inmates. It housed female death row inmates until February 2003 when the female death row was moved to Lowell Annex. The Broward Correctional Institution served as a reception center for female inmates. As of 2011, a staff of approximately 272 individuals serviced the facility. As of 2012 624 prisoners, all female, were housed there. The facility was closed in 2012. Closure was scheduled for May 1 of that year. The Fort Lauderdale Sun-Sentinel said "BCI was determined to have a relatively low population and a high per diem inmate cost of $111.48." ($124.16 when adjusted for inflation)

Court of Quebec

The Court of Québec (French: Cour du Québec) is a court of first instance that has jurisdiction over civil matters, criminal and penal matters as well as over youth matters in the Province of Québec, Canada. The Court sits in administrative matters as well, and in appeal, on cases provided for by the law.

Electronic Toll Collection (Taiwan)

Taiwan Highway Electronic Toll Collection System (ETC; Chinese: 高速公路電子收費系統; pinyin: Gāosù Gōnglù Diànzǐ Shōufèi Xìtǒng) is used to electronically collect tolls on national freeways in Taiwan. All tolls are collected electronically by overhead gantries with multi-lane free flow , not at traditional toll booths. Taiwan was the first country to switch from manual tolling to all-electronic, multi-lane free-flow tolling on all of its freeways.To simulate the previous model, where a vehicle would not pass toll collection over short-distance travel, each vehicle receives 20 kilometers per diem of free travel and is billed NT$1.2 per kilometer thereafter. Buses and trailers are subject to heavy vehicle surcharges. The highway administration may alter fares (e.g. remove the per diem) during peak travel seasons to facilitate distribution of congestion to midnight hours.

The toll gates divide the highway into segments, each having a price value determined by distance to the next gate (interchange). A daily gate count is calculated at midnight, and the total charge is deducted in 48 hours. Each vehicle receives a further discount after the first 200 kilometers, and eTag subscribers with prepaid accounts get a further 10% reduction. Non-subscribers are billed by license plate recognition and mail statements, or can make a payment at chain convenient store at third day after vehicle travel, since a subscription to ETC is not mandated by law.

Taiwan was the first country to transfer from flat-rate toll stations to a distance-based pay-as-you-go tolling system on all of its freeways. It has the longest ETC freeway mileage in the world.Currently, only north-south direction of freeway are tolled, where is national freeway, 1, 3, 5 and 3A

Lloyd Hines

Lloyd P. Hines is a Canadian politician, who was elected to the Nova Scotia House of Assembly in the 2013 provincial election. A member of the Nova Scotia Liberal Party, he represents the electoral district of Guysborough–Eastern Shore–Tracadie.Prior to his election to the legislature, Hines was a warden of Municipality of the District of Guysborough.On July 24, 2015, Hines was appointed to the Executive Council of Nova Scotia as Minister of Natural Resources.In April 2017, Nova Scotia's Office of the Ombudsman published a report that criticized senior officials of the Municipality of the District of Guysborough, including former warden Hines, for their "indulgent" spending and "opportunistic" practices. The report noted that Hines had used his corporate credit card for thousands of dollars in personal purchases and cash advances. Although Hines repaid all the charges, the Ombudsman found that he had benefited by essentially using cash advances from the municipality as short-term loans to cover expenses.The report also noted that there was insufficient documentation of the purpose of expensed meals, which were often above standard per diem rates and included alcohol, even when the only attendees were council members or administrators such as Hines. Hines defended the higher rates and the expensing of alcohol, telling the Ombudsman that the costs and alcohol were often standard when municipality officials hosted guests with more expensive tastes that they wanted to persuade to invest in the community.Hines was re-elected in the 2017 election, although his margin of victory of 71 votes was thin enough that the Progressive Conservatives sought a judicial recount, which confirmed the result.On June 15, 2017, premier Stephen McNeil shuffled his cabinet, moving Hines to Minister of Transportation and Infrastructure Renewal. In October 2017, Hines indicated his support for the renewal of Bay Ferries to continue operating "The Cat" ferry between Yarmouth, Nova Scotia and Portland, Maine, citing the ridership increases in the past year despite engine problems.Hines came under fire in February 2019 after a media scrum where he failed to disclose any information about the Yarmouth-Maine Ferry contract which he is responsible for.

Mee Moua

Mee Moua (RPA: Qaav Ruom, born June 30, 1969 in Xieng Khouang, Laos), is an American politician, and is the former president and executive director of the Asian Americans Advancing Justice -AAJC(Advancing Justice-AAJC) She served as the vice president for strategic impact initiatives at the Asian & Islander American Health Forum (APIAHF) from 2011–12, and as a member of the Minnesota state senate from 2002-11. On February 3, 2017, Moua announced her departure from AAJC to "spend more time with her family, for her children and their future, and being the right kind of mom for them."

Nurse registry

A nurse registry, nursing registry, or register of nurses is a list of nurses who are legally licensed to practice nursing. The register is maintained by the licensing body designated by law to regulate the profession. This is the source of the legal title "Registered Nurse". Usually each nurse is issued a unique identification or license number.

In the United States, the term nurse registry is also commonly used to refer to a nursing agency, a private business which provides per diem or locum tenens nursing personnel to hospitals, medical offices and individuals.

Nurse registries are also companies who provide referrals to patients for skilled and unskilled nursing care. These companies maintain lists of nursing personnel, whom they ensure have the proper licensing and training, that they use to refer nurses acting as independent contractors to patients.

Provincial Court of New Brunswick

The Provincial Court of New Brunswick (French: Cour provinciale du Nouveau-Brunswick) hears cases relating to criminal law and other statutes. The court system of New Brunswick also has a Mental Health Court located in Saint John. The provincial bench has 22 judges, 9 supernumerary judges (as of February 2018), and 2 per diem judges.

Provincial Court of Newfoundland and Labrador

The Provincial Court of Newfoundland and Labrador hears cases relating to criminal law and family law.

Judges of the Provincial Court are appointed by the provincial cabinet, on recommendation of the Attorney General.

Rehabilitation hospital

Rehabilitation hospitals, also referred to as inpatient rehabilitation hospitals, are devoted to the rehabilitation of patients with various neurological, musculo-skeletal, orthopedic and other medical conditions following stabilisation of their acute medical issues. The industry is largely made up by independent hospitals that operate these facilities within acute care hospitals. There are also inpatient rehabilitation hospitals that offer this service in a hospital-like setting, but separate from acute care facilities. Most inpatient rehabilitation facilities are located within hospitals. .

Rehabilitation hospitals were created to meet a perceived need for facilities which were less costly on a per diem basis than general hospitals but which provided a higher level of professional therapies such as speech therapy, occupational therapy, and physical therapy than can be obtained in a "skilled nursing care" facility. Rehabilitation hospitals are designed to meet the requirements imposed upon them by the Medicare administration, and to bill at the rates allowed by Medicare for such a facility. Medicare allows a lifetime total of 100 days' stay in a rehabilitation hospital per person. A rehabilitation hospital can only be accessed following a stay as an inpatient in a general hospital which has lasted for a certain number of days. The general hospital will evaluate the patient to determine if the patient will benefit from rehabilitation services. A positive determination will be made if the patient is deemed to require a certain level of therapies. If a positive determination is made, a report concerning the patient's needs will be sent to the rehabilitation hospital, which has the discretion to admit or not admit the patient. If the patient is transferred to the rehabilitation hospital, his/her medical records and a recommended treatment plan will be transmitted with the patient. The treatment plan will include daily therapies except on weekends.

Some rehabilitation hospitals have physicians on staff; others do not.

Road manager

In the music industry, a road manager is a person who works with small to mid-sized tours (in terms of personnel involved, based on size of the production). Job responsibilities include (but are not limited to):

advancing show dates

making travel and hotel arrangements (for all group members)

hiring backline techs or recommending techs to be hired (depending on authority given by artist management)

coordinating artist media obligations (normally while on tour, but could be anytime)

ensuring artist rider requirements are met

collecting payments due to the artist at show time (or signing off on amount due to be sent via wire, depending on arrangements made by artist management)

making vendor payments (or submission of amounts due to vendors to artist management)

handling personnel issues

distributing per diem (depending on per diem schedule approved by artist management)Road managers can be confused with tour managers. Generally speaking, though, tour managers work with upper-mid to large scale tours and are often granted a much greater degree of authority in tour operations.

Salaries of members of the United States Congress

This chart shows historical information on the salaries that members of the United States Congress have been paid. The Government Ethics Reform Act of 1989 provides for an automatic increase in salary each year as a cost of living adjustment that reflects the employment cost index. Since 2010 Congress has annually voted not to accept the increase, keeping it at the same nominal amount since 2009. The Twenty-seventh Amendment to the United States Constitution, ratified in 1992, prohibits any law affecting compensation from taking effect until after the next election.

Additional pay schedule for the Senate and House positions:

SCHEDULE 6—VICE PRESIDENT AND MEMBERS OF CONGRESS

Temporary duty assignment

A temporary duty assignment (TDA), also known as "temporary duty travel" (TDT), "temporary additional duty" (TAD) in the Navy and Marine Corps (or TDI for "temporary duty under instruction", referring to training assignments), or "temporary duty" (TDY) in the Army, Air Force, Coast Guard refers to a United States Armed Forces or civilian United States government employee travel or other assignment at a location other than the employee's permanent duty station. This type of secondment is usually of relatively short duration, typically from two days to 179 days in length. Not all agencies use this designation. Some government agencies including the Defense Department mandate they be less than six months in duration. Those agencies that do not mandate a six-month limit consider longer durations to be a Permanent Change of Station (PCS).

Temporary duty assignments usually come with per diem pay, covering lodging, meals, and incidental expenses. Many employees value the per diem aspect of a TDA, since that money is guaranteed, even if they spend less than their allotted daily value. However, some agencies handle the lodging per diem separately from the meals and incidentals, and employees may not make money by staying at cheaper accommodations, or putting more than one person in a room.

Typically, an employee may request a cash advance of 60–80% of the total value of the meals and incidental expenses before the TDA per diem takes place, in order to prevent the employee from having to use his or her own money, or putting money on a personal credit card. Government travel cards are also typically available, though these sometimes carry restrictions on the types of goods or services that can be purchased with them.

Some locations have furnished apartments for long-term stay. These apartments have fully equipped kitchens so TDA recipients have the option to cook rather than always eat out, and some may have free washing machines and clothes dryers. Some government agencies consider any assignment over 45 days as an extended TDA, which allows the employee to be reimbursed for part of the expenses before the end of the assignment.Examples of TDY assignments in the United States Army include most branches' time at Basic Officer Leaders Course or Gold Bar Recruiter duty after commissioning. In the United States Air Force, temporary duty can be commonly approved by commanders for service at Civil Air Patrol basic encampments or other activities because it serves the organizational mission of recruitment and public affairs.

Texas Ethics Commission

The Texas Ethics Commission was established in 1991 to "provide guidance on various public ethics laws" within the state of Texas. The agency is headquartered on the 10th Floor of the Sam Houston State Office Building at 201 East 14th Street in Downtown Austin.The Commission was created by a state constitutional amendment voted on by the voters on November 5, 1991, Article III, Section 24a, and assumed the duties of the Texas Ethics Advisory Commission.The Commission consists of eight members. Legislators are excluded from serving. Four members are appointed by the Governor, two by the Lt. Governor, and two by the Speaker of the House. Appointees must be selected equally from lists recommended by the Republican and Democratic members in the Texas House and Senate. By the constitution, the ethics commission recommends the salaries and per diem of members of the Texas Legislature, the Lieutenant Governor and the Speaker of the Texas House of Representatives.The legislature has also given the commission various other duties, including the filing of financial disclosure statements for government officials and the filing of campaign finance regulatory statements by candidates and citizens who engage in political speech related to campaigns and elections.

The Texas Ethics Commission is currently chaired by Chase Untermeyer, a Republican appointed to the Commission by Texas House Speaker Joe Straus.

Travel and subsistence

Travel and subsistence expenses describe the cost of spending on business travel, meals, hotels, sundry items such as laundry (though usually only on long trips) and similar ad hoc expenditures. These reimbursements often have tax and related implications, and vary depending on the country of the business.An organization may refund or reimburse these costs on the basis of an itemized list, or may conclude that cost of doing so is disproportionately high and instead pay a per diem ("per day") allowance. This provides a budget from which the traveller may recover their costs. In this case, the traveller may choose to stay in more expensive hotels and pay the additional cost themselves.

Unit Deployment Program

The Unit Deployment Program (UDP) is a system for assigning deployments of the United States Marine Corps. To reduce the number of unaccompanied tours and improve unit continuity, the Commandant of the Marine Corps, (CMC) established it to provide for the deployment of units to the Western Pacific (WESTPAC) for periods of approximately six months. The initial program was a six-phased evolution that sequenced infantry battalions and aircraft squadrons/detachments into WESTPAC deployments, thus eliminating the 12-month permanent change of station assignments for personnel assigned to these units. The program commenced in October 1977 and has proceeded through the six phases. In August 1985, tank companies began phasing into the program but following Southwest Asia, were discontinued. In Fiscal Year 1987 (FY87) and FY88, Amphibious Assault Vehicle (AAV) companies and direct support artillery batteries were phased in and later, Light Armored Reconnaissance (LAR) companies were also included in the program. The Marine Corps’ objective is to adhere as closely as possible to a six-month period of deployment away from a unit's Continental United States (CONUS) home base. In the case of Hawaii-based infantry battalions, which employ a three-battalion rotation base, a seven-month period of deployment is executed to support the Unit Cohesion Program and efficient staffing of first term Marines. It must be understood, however, that shipping or airlift schedule variations, and exercise or contingency operations will occasionally necessitate longer or shorter deployments for participating units. It is imperative that all personnel involved in these deployments be kept fully informed of planned deployment duration and subsequent deployment schedule changes.

Wisconsin Legislature

The Wisconsin Legislature is the state legislature of the U.S. state of Wisconsin. The Legislature is a bicameral body composed of the upper house Wisconsin State Senate and the lower Wisconsin State Assembly, both of which have had Republican majorities since January 2011. With both houses combined, the legislature has 132 members representing an equal number of constituent districts. The Legislature convenes at the state capitol in Madison.

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