SUBSISTENCE
1. General
Travel and subsistence expenses, whether paid from State appropriated, Federal, local or other funds, shall be allowed in accordance with the following provisions:
Unless otherwise provided in items "2" through "17" in this section, all employees of the State of South Carolina or any agency thereof including employees and members of the governing bodies of each technical education center while traveling on the business of the State shall, upon presentation of a paid receipt, be allowed reimbursement for actual expenses incurred for lodging. Agencies may contract with lodging facilities to pay on behalf of an employee. Failure to maintain proper control of direct payments for lodging may result in the revocation of the agency's authority by the Comptroller General or the State Auditor. The employee shall also be reimbursed for the actual expenses incurred in the obtaining of meals except that such costs shall not exceed ($25) per day within the State of South Carolina. For travel outside of South Carolina, the maximum daily reimbursement for meals shall not exceed ($32). Agencies may contract with food or dining facilities to pay for meals on behalf of employees in accordance with rules and regulations established by the Budget and Control Board. It shall be the responsibility of the agency head to monitor the charges for lodging which might be claimed by his employees in order to determine that such charges are reasonable, taking into consideration location, purpose of travel, or other extenuating circumstances. The provisions of this item shall not apply to Section 42-3-40 of the 1976 code.
No expense shall be allowed an employee either at his place of residence or at the official headquarters of the agency by which he is employed except as provided in item "10" of this section. When an employee is assigned to work a particular territory or district, and such territory or district and his official headquarters are in different localities or sections of the State, expenses may be allowed for the necessary travel to his official headquarters.
Employees required by their agency head, as a part of their official duties, to attend statewide, regional, or district meetings within the area in which the employee is headquartered, may receive reimbursement for the cost of meals at such meetings. At least 75% of those attending the meeting must be employees of other agencies or outside organizations. Meetings of boards, commissions, and committees are not considered statewide, regional or district meetings.
If the cost of the meal exceeds the state allowance, receipts must be provided in order to receive reimbursement. If an agency makes a payment for meals on behalf of an employee of another agency, the home agency will be notified of the transaction by the agency making payment.
"That employees of the State, when traveling outside the United States, Canada and Puerto Rico upon promotional business for the State of South Carolina shall be entitled to actual expenses for both food and lodging."
When claiming reimbursement for actual expenses of meals and lodging, receipts are required. If receipts are not provided, only the maximun daily rate for meals as established by the federal government for travel in foreign areas can be claimed.
Travel advances may be made for 80% of the actual expenses for food and lodging for foreign travel.
"The Governor, Lieutenant Governor, Secretary of State, Comptroller General, Attorney General, State Treasurer, Adjutant General, Superintendent of Education and the Commissioner of Agriculture shall be reimbursed actual expenses for subsistence."
"Notwithstanding any other provision of law, the spouses of the Governor and the Lieutenant Governor of the State are authorized to receive reimbursement of actual expenses when accompanying the Governor or Lieutenant Governor on official state business."
Members of the General Assembly, including the Lieutenant Governor, shall receive subsistence expense equal to the maximum allowable by regulation of the Internal Revenue Code for the Columbia area, for each legislative day that the respective body is in session and in any other instance in which a member is allowed subsistence expense. Provided, further that no member of the General Assembly except those present are eligible for subsistence on that day. Legislative day is defined as those days commencing on the regular annual convening day of the General Assembly and continuing through the day of adjournment sine die, excluding Friday, Saturday, Sunday, and Monday.
Members of the Senate and the House of Representatives when traveling on official State business shall be allowed a subsistence as provided in item "A." above, transportation expenses as provided for by law and the regular per diem established in this act for members of boards, commissions, and committees upon approval of the appropriate Chairman. When traveling on official business of the Senate or the House of Representatives not directly associated with a Committee of the General Assembly, members shall be paid the same allowance upon approval of the President Pro Tempore of the Senate or the Speaker of the House of Representatives. In either instance, the members may elect to receive actual expenses incurred for lodging and meals in lieu of the allowable subsistence expense. The funds for the allowances specified in this proviso shall be paid from the Approved Accounts of the Senate or the House of Representatives or from the appropriate account of the agency, board, commission, task force or committee upon which the member serves."
"All vouchers for the payment of the expenses and/or compensation of committees of the General Assembly shall be prepared by the Clerks of the two Houses."
5. Legislative Standing Committees (Interim)"Standing Committees of the Senate and House of Representatives are authorized to continue work during the interim. When certified by the Chairman, the members serving on such committees shall receive a subsistence as provided in item "4A." above, mileage at the rate provided for by law, and the regular per diem established in this Act for members of boards, commissions, and committees while attending scheduled meetings. Members may elect to receive actual expenses incurred for lodging and meals in lieu of the allowable subsistence expense. The funds for allowances specified in this proviso shall be paid to the members of the Senate or House of Representatives from the Approved Accounts of the respective body except as otherwise may be provided."
"Joint Study Committees created pursuant to Acts and Resolutions of the General Assembly are authorized to continue work during the interim to secure such information and complete such investigations as may be assigned to the respective Committees. When certified by the Chairman, the members appointed to such Committees shall receive a subsistence as provided in item "4A." above, mileage at the rate provided for by law and the regular per diem established in this Act for members of boards, commissions, and committees while attending scheduled meetings. Members may elect to receive actual expenses incurred for lodging and meals in lieu of the allowable subsistence expense. The allowances specified in this proviso shall be paid from funds appropriated to the respective Committees for such purposes, or from Approved Accounts of the respective body of the General Assembly if no funds have been appropriated to such a Committee for these purposes."
Members of the General Assembly may not receive subsistence from more than one committee for meetings held on the same day.
"Non-legislative members of committees appointed pursuant to Acts and Resolutions of the General Assembly whose membership consists solely of members of the General Assembly or members of the General Assembly and other personnel who are not employees of the State of South Carolina shall be allowed subsistence expenses of $35.00 per day while traveling on official business. Members of such committees may opt to receive actual expenses incurred for lodging and actual expenses incurred in the obtaining of meals in lieu of the allowable subsistence expense." (For Interim and Standing Committees of the Senate and House of Representatives' subsistence, see items "5" and "6" above.)
Jurors of the state grand jury shall receive daily subsistence expense equal to the maximum allowable by regulation of the Internal Revenue Code for the Columbia area when summoned or serving and be paid the same per diem and mileage as are members of state boards, commissions, and committees.
Members of the State Boards, Commissions or Committees whose duties are not full-time and who are paid on a per diem basis, shall be allowed reimbursement for actual expenses incurred at the rates provided in item "1" of this section for meals, lodging and mileage while away from their places of residence on official business of the State. One person accompanying a handicapped member of a State Board, Commission, or Committee on official business of the State shall be allowed the same reimbursement for actual expenses incurred at the rates provided for meals, lodging and mileage in the current Appropriation Act. (See item "1" of this section.)
No subsistence reimbursement shall be allowed to a Justice of the Supreme Court or Judge of the Court of Appeals while traveling in the county of his official residence. When traveling on official business of said court within 50 miles outside the county of his official residence, a Supreme Court Justice and a Judge of the Court of Appeals shall be allowed subsistence expenses in the amount of $35.00 per day plus such mileage allowance for travel as is provided for other employees of the State. When traveling on official business of said Court 50 or more miles outside the county of his official residence, each Justice and Judge of the Court of Appeals shall be allowed subsistence expenses in the amount as provided for members of the General Assembly plus such mileage allowance for travel as is provided for other employees of the State. The Chief Justice, or such other person as he designates, while attending the Conference of Chief Justices and one member of the Supreme Court while attending the National Convention of Appellate Court Judges, and three Circuit Judges while attending the National Convention of State Trial Judges shall be allowed actual subsistence and travel expenses.
Upon approval of the Chief Justice, Supreme Court Justices, Judges of the Court of Appeals, Circuit Judges, and Family Court Judges shall be reimbursed for actual expenses incurred for all other official business requiring out-of-state expenses at the rate provided in item "1" of this section.
No subsistence reimbursements are allowed to a Circuit Judge, a Family Court Judge, or an Administrative Law Judge while holding court within the county in which he resides. While holding court or on other official business outside the county, within fifty (50) miles of his residence, a Circuit Court Judge, a Family Court Judge, or an Administrative Law Judge is entitled to a subsistence allowance in the amount of $35.00 per day. While holding court or on other official business at a location fifty (50) miles or more from his residence, a Circuit Court, Family Court or Administrative Law Judge is entitled to a subsistence allowance in the amount as provided in this Act for members of the General Assembly.
Any retired Justice, Circuit Court Judge, Family Court Judge or Master-in-Equity appointed by the Supreme Court to serve as a Special Circuit Judge, Family Court Judge, Appeals Court Judge or Acting Associate Justice shall serve without pay but shall receive the same allowance for subsistence, expenses and mileage as provided for Circuit Court Judges.
Upon approval of the Chief Justice, Supreme Court Justices, Judges of the Court of Appeals, Circuit Judges, and Family Court Judges shall be reimbursed for actual expenses incurred for all other official business requiring out-of-state expenses at the rate provided in item "1" of this section.
Administrative law judges in the performance of their duties are also entitled to that per diem, mileage, and subsistence as is authorized by law for circuit court judges.
Section 1-7-325 of the 1976 Code of Laws provides: "When a solicitor is required to serve out of his circuit, he shall also receive such subsistence and mileage as is authorized by law for Circuit Judges while holding court without the county in which they reside."
No expense shall be allowed an employee either at his place of residence or at the official headquarters of the agency by which he is employed except as provided in items "15", "16", and "17" below.
The members of the Public Service Commission may be reimbursed at the regular mileage rate of one round trip each week from their respective homes to Columbia. No subsistence reimbursement shall be allowed to a member of the Public Service Commission while traveling in the county of his official residence. When traveling on official business of the Commission within 50 miles outside the county of his official residence, a member of the Public Service Commission shall be allowed subsistence expenses in the amount of $35 per day. When traveling on official business of the Commission 50 or more miles outside the county of his official residence, each member shall be allowed a subsistence allowance as provided for members of the General Assembly. When out-of-state, Public Service Commissioners may claim the established amount of per diem, as stated in the General Appropriation Act, or actual expenses as deemed reasonable by the Comptroller General.
The members of the Employment Security Commission may be reimbursed at the regular mileage rate of one round trip each week from their respective homes to Columbia. No subsistence reimbursement shall be allowed to a member of the Employment Security Commission while traveling in the county of his official residence. When traveling on official business of the Commission within 50 miles outside the county of his official residence, a member of the Employment Security Commission shall be allowed subsistence expenses in the amount of $35 per day. When traveling on official business of the Commission 50 or more miles outside the county of his official residence, each member shall be allowed a subsistence allowance as provided for members of the General Assembly. When out-of-state, Employment Security Commissioners may claim the established amount of per diem, as stated in the General Appropriation Act, or actual expenses as deemed reasonable by the Comptroller General.
The members of the Workers Compensation Commission may be reimbursed at the regular mileage rate of one round trip each week from their respective homes to Columbia. No subsistence reimbursement shall be allowed to a member of the Workers Compensation Commission while traveling in the county of his official residence. When traveling on official business of the Commission within 50 miles outside the county of his official residence, a member of the Workers Compensation Commission shall be allowed subsistence expenses in the amount of $35 per day. When traveling on official business of the Commission 50 or more miles outside the county of his official residence, each member shall be allowed a subsistence allowance as provided for members of the General Assembly. When out-of-state, Workers' Compensation Commissioners may claim the established amount of per diem, as stated in the General Appropriation Act, or actual expenses as deemed reasonable by the Comptroller General.
Insurance examiners are allowed reimbursement for expenses in accordance with NAIC rules and regulations.
Section 46-43-30, 1976 Code states:
"The Commission shall elect a chairman and such other officers as it deems necessary. Commission meetings shall be held at least once in each quarter and at such other times as may be necessary upon the call of the chairman. Members who are not officials or employees of either the state or federal government shall receive mileage and subsistence as paid state employees when on official business."
Travel expenses incurred by a state employee while working on official State business in a Budget and Control Board approved dual employment status may be paid travel expenses in accordance with travel regulations by the secondary agency if prior written approval is secured from the employee's Home Agency. (See Request for Dual Employment of the Dual Employment Section within Disbursement Regulations.)
Volunteers who provide services to State agencies free-of-charge may be reimbursed expenses for mileage incurred when performing their services. Mileage incurred while driving to and from volunteer work is not reimbursable. Reimbursements for meals and lodging incurred when making departmental trips at departmental requests are allowed in accordance with regulations established for State employees.
Travel expenses may be paid to individuals or companies that are doing business with the State. Reimbursements for travel are allowed in accordance with regulations established for State employees.
The Appropriations Act provides authority for advance travel payments as follows:
"That a State agency may advance travel and subsistence expense monies to employees of that agency for the financing of ordinary and necessary travel required in the conducting of the business of the agency. The Budget and Control Board is directed to develop and publish rules and regulations pertaining to the advancing of travel expenses and no State agency shall make such advances except under the rules and regulations as published. Provided, all advances for travel and subsistence monies shall be repaid to the agency within thirty (30) days after the end of the trip or by the end of the fiscal year, whichever comes first."
Budget and Control Board Policy regarding travel advances:
No travel advance shall be made to an employee for travel within the State of South Carolina without specific approval of the State Budget and Control Board.
No travel advance shall be made for more than 80% of the estimated amount of the total travel expense, excluding airline transportation.
No advance shall be made in instances where 80% of the estimated travel expense does not exceed $250.00.
The agency, department or institution making advances shall keep such records of advances made in accordance with rules prescribed by the Comptroller General. If any agency fails to keep proper records, the privilege to make travel advances shall be withdrawn.
Request for travel advances must be submitted to the Comptroller General's Office not later than seven (7) business days prior to the beginning of the trip for which the advance is requested.
The primary purpose for providing cash advances to employees who are traveling on official business of a State agency is to reduce the amount of personal funds required to finance official travel, thereby relieving the financial burden of the traveler.
The Request for Official Travel Cash Advance (STARS Form 61) must be completed with all information required and approved by the Agency Director.
Travel advances for subsistence (meals and lodging) will be requested on a contingent voucher (STARS Form 60) supported by an Approved Request for Official Travel Cash Advance (STARS Form 61). The contingent voucher must be completed as outlined in the Document Preparation Section of the STARS Agency User's Manual and marked "Advance." Request for travel advance must be processed as a single transaction on the contingent voucher. Travel reimbursement and per diem payments cannot be combined on the same voucher with travel advances.
The voucher(s) for travel advance(s) should be batched separately and marked "Advance." The vouchers for request for travel advances must be submitted to the Director, Central State Audit Division of the Comptroller General's Office not later than seven (7) business days prior to the beginning of the trip for which the advance is requested.
When the employee returns from the trip for which the travel advance was made, a contingent voucher must be completed for recording the actual travel expense in the proper expenditure object codes and reimbursing the travel advance.
If the Travel Advance exceeds the actual travel expenses, the excess amount of the Travel Advance must be deposited with the State Treasurer on the bank deposit form completed in accordance with procedures outlined in the STARS Agency User's Manual (Section 2) (Exhibit IV) issued by the State Treasurer. The excess of the Travel Advance must be refunded to the same subfund code and mini code from which the original Travel Advance was made. The agency voucher number of the original Travel Advance must be recorded in the encumbrance number column. The expenditure object code 0599 will be used for all travel advance reimbursements.
24. General RulesRegistration Fees: If a registration fee includes a meal, charge the State allowance for the meal to travel and the difference to registration fees. Meals which are optional or stated separately from the registration fee may not be prepaid by the agency. An employee may be reimbursed for optional meals with the approval of the agency head. In this case, the full amount of the meals will be charged to meals under the travel codes.
Meals: Payments to vendors for meals provided at statewide, regional or district meetings should include a description of the purpose of the meeting and the participants, the names and social security numbers of all State employees attending, and a statement that no further claim for subsistence will be made by the participants. If any employees are not eligible for meal reimbursements under the travel regulations, a statement signed by the agency head requiring their attendance must be attached. Refer to item "1" of this section, for definition of a statewide, regional, or district meeting. Meetings of boards, commissions, or committees whose reimbursement is established by law are not considered statewide meetings. Providing meals and refreshments for staff meetings is prohibited.
Time of Arrival and Departure: When reimbursements for meals are claimed, the time of arrival and departure, the starting point and the destination must be shown. If this information is not on the travel voucher, the voucher will be returned to the agency and payment will be delayed. Any changes in departure and arrival times must be initialed by the traveler.
Porterage and Gratuities: Gratuities are not an allowable reimbursement for state employees. When paid as a part of a billing for a banquet, luncheon, etc., gratuities will be allowed.
Porterage, in general, is not an allowable reimbursement for state employees. It may be reimbursed when an employee flies to a major city out-of-state where there usually is no option concerning baggage handling. Porterage may also be reimbursed when an employee has heavy, excess equipment needed to conduct official state business.
Telephone Calls: Telephone calls made for official business of the State are reimbursable. Personal telephone calls generally are not reimbursable; however, an employee, traveling overnight on state government business, may be reimbursed for a brief call to his or her residence (averaging not more than one call per day). A fixed charge by a hotel for telephone service may be charged as part of lodging.
Receipts: When a State employee, member of the General Assembly, board, commission or committee member is in an overnight travel status, original receipts for hotel or motel accommodations must be attached to the voucher before payment will be authorized. Original receipts for parking and all other expenses incurred should also be attached.
Receipts for meals and taxis are not required by the Comptroller General's Office.
Most Economical Mode of Travel: The current Appropriations Act states that an employee while traveling on the business of the State is required to use the most economical mode of transportation.
When traveling by air, the Appropriations Act states: "State agencies and employees shall select air carriers based on cost and time criteria, not on whether frequent flyer premiums are given. State agencies should ensure that employees earning frequent flyer premiums while traveling on State business use them to reduce the cost of subsequent business travel whenever possible."
No State funds may be used to purchase first class airline tickets.
When an employee elects to drive his car for his own convenience when air fare is more economical, the employee is entitled to the following reimbursement:
Mileage equal to the amount of coach or tourist airplane fare. When submitting this information on the travel voucher, the actual number of miles driven will be listed on the voucher in the "No. Miles" column. The amount of coach class air fare will be entered on the voucher in the transaction amount column.
Vicinity mileage incurred on official business in lieu of using a taxi.
Storage fees for automobile equal to that which would have been incurred if the automobile had been stored at the airport. Enter in Miscellaneous Section of the Travel Support Document STARS Form #62.
Subsistence which would begin on the date when airplane connections would have required departure and end on the date when airline connections would have returned the employee to his original departure point. Any period of time which exceeds these guidelines will be at the employee's expense and no reimbursement for subsistence will be paid.
Payments to Vendors for Airline Tickets: Payments to travel agencies or airlines for airline tickets can be made on a contingent voucher (STARS Form 60). The voucher will be completed as outlined in the Document Preparation Section of the STARS Agency User's Manual with invoice from vendor attached. The transaction code 617 and expenditure objects of 0503 In-State Air Transportation, 0513 Out-of-State Air Transportation or 0523 Foreign Air Transportation will be used for transactions involving travel expense for airline tickets purchased from vendors.
The name, social security number, number of trips, and cost of ticket for each traveler must be entered in the appropriate space.
The completed voucher with vendors invoice attached will be batched under a Transmittal Control Sheet (STARS Form 100) and forwarded to the Central State Audit Division of the Comptroller General's Office.
Credit memos issued by airlines or travel agencies may be entered as a transaction on a voucher requesting payment to the same airline or same travel agency. The credits entered will reduce the amount of check due the vendor. The transaction entering the credit must be coded to the same subfund, mini code, and expenditure object code of the original transaction for which the credit was issued.
Payments to Car Rental Agencies and Others: It is also possible to capture detailed information on individuals who have used agency credit cards to rent cars for official State business. To make payments to car rental agencies, submit a voucher to our office with the car rental agency as payee. The object code should be 0505, In-State Other Transportation or 0515 Out-of-State Other Transportation as this is a travel expenditure. The payee is the car rental agency with the employee's name and social security number entered in the designated spaces on Disbursement Voucher STARS Form 60.
Payments to Motels for Rooms: Agencies may contract with lodging facilities to pay on behalf of an employee. Failure to maintain proper control of direct payments for lodging may result in the revocation of the agency's authority by the Comptroller General or the State Auditor.
Travel Expenses When Accompanied by Dependent: A provision in the travel regulations states "If a dependent accompanies an employee on an authorized business trip, only those expenses which may be directly attributed to the employee may be reimbursed." The reimbursement of lodging expenses to a state employee when accompanied by a dependent on an official business trip would be the amount of the single room rate. However, some agency directors have made their internal agency requirements more restrictive as dictated by agency requirements and this is permitted by the Budget and Control Board.
In-State Air Travel: Vouchers are occasionally submitted requesting reimbursement for in-state travel in a private airplane. The use of private aircraft will be reimbursed at the regular mileage rate for the official Highway Department mileage as indicated on a current State Highway map.
Board, Committee and Commission Members: Board, Commission and Committee members are considered State employees for the purposes of filing for travel reimbursement. On STARS Form 60, enter "N" in the S, L, N column.
Week-End Travel: If an employee spends Saturday and Sunday in a location where he is working instead of returning to headquarters, reimbursement will be paid equal to the cost of travel and subsistence for his return to headquarters. Extenuating circumstances should be discussed with the Director, Central State Audit Division of the Comptroller General's Office.
Job Interviews: Reimbursement of travel expenses to persons interviewing for state employment, whether paid from State-appropriated, federal, or other funds, is allowed in accordance with the following provisions:
Travel expenses, within the limitations applicable to State employees, may be paid to individuals being considered for employment by a State government agency if the head of the interviewing agency makes a specific, formal determination in each case that all of the following apply: (a) the significance of the position to be filled is such that it warrants incurring such costs; (b) the costs do not exceed the expense of conducting the interview at the interviewee's home area or elsewhere; and (c) qualified candidates residing within South Carolina are considered before candidates from other states are sought.
Where the position to be filled is that of an agency head, the determination referenced in (1) above must be made by the Chairman of the Board or Commission of the interviewing agency.
The State does not pay personnel agency charges assessed for locating an applicant for a position. Any such fees incurred are the responsibility of the applicant.
Travel Paid To An Employee of Another Agency: No employee of any state department or institution shall be paid any compensation from any other department of the state government except with the approval of the State Budget and Control Board, and no employee of any department or institution shall be paid travel expenses by any other department or institution without approval of the agency by which he is regularly employed.
Parking: Parking fees for state-owned and privately-owned vehicles are reimbursable upon presentation of a paid receipt. No reimbursement shall be made to operators of state-owned or privately-owned vehicles who must pay fines for moving or non-moving violations. A receipt for parking must be submitted with the disbursement voucher.
Reimbursement by Other Agency or Organization:
If a state employee receives reimbursement from an agency or organization with which he is involved for travel expenses or services, travel reimbursement from the State is not allowed.
If such an organization pays a part of the expenses, the employee should request reimbursement from the State, not to exceed State allowances. The employee's home agency should ensure that the organization reimburses the State and the account from which the disbursement was made is credited with the refund.
25. Advance Payment of Airfares and Registration FeesSection 11-3-121 of the Code of Laws of South Carolina states:
"The Comptroller General is authorized to honor vouchers in the current fiscal year for advance payment of airfares and registration fees for official travel to meetings and conferences in July and August of the next fiscal year if the advance payment results in a savings and funds are available in the requesting agency's current budget."