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U.S. Department of Health and Human Services
Indian Health Manual

Part 5, Chapter 8: Manual Exhibit H

Calculations for Actual Subsistence
Per Diem Allowances

Step Action
1. Multiply the locality's total per diem rate by 3.0 to determine the maximum total actual subsistence amount allowed (i.e., the standard CONUS rate): $85 X 3.0 = $255

2. Determine whether actual subsistence authorization is needed for lodging, M&IE, or both, and compute allowances:

If... Step Action Example
Lodging only A1 Subtract the per diem M&IE ($30, $34, $38, or $42) from the maximum amount computed in Step 1 to determine the maximum lodging amount allowed.

$255 X $30 = $225
   A2 Authorize only the amount needed to cover lodging costs, including taxes, within the maximum amount computed in Step 2A1.  This amount may be rounded to the next whole dollar.

Lodging cost, including taxes, is $67.08

Authorize maximum lodging amount of $68.

   A3 Authorize M&IE at the locality's per diem M&IE rate. Under standard CONUS rate, minimum daily M&IE allowance is $30.

M&IE only B1 Multiply the per diem M&IE rate ($30, $34, $38, or $42) by 3.0 to determine the maximum M&IE amount allowed.

 Under standard CONUS rate, maximum daily M&IE allowance is $30. $30 X 3.0 = $90
   B2 Authorize only the amount needed to cover anticipated M&IE expenses, within the limit computed in step 2B1. The employee is attending a training session that includes a mandatory dinner costing $25.

For a $30 M&IE, breakfast and lunch are allocated at $6 each, and incidental expenses are allocated at $2.

The maximum M&IE rate authorized is $39 ($25 + $6 + $2)

   B3 Authorize lodging at the locality's per diem rate.

A Standard CONUS lodging amount is $55.
Lodging and M&IE C1 Follow steps 2B1 and 2B2 to compute M&IE. See examples for steps 2B1 and 2B2.
   C2 Subtract the M&IE allowance computed in Step 2B2 from the maximum actual subsistence amount computed in Step 1 to determine the maximum lodging amount allowed.

$255-$39 = $216
   C3 The lodging amount authorized should be no more than that needed to cover the lodging cost, but must, nonetheless, be within the limit computed in Step 2B3.

Lodging plus tax total $67.08

Authorize lodging amount no to exceed $68.

Step Action
3. Add the amounts computed for lodging and M&IE to determine the maximum actual subsistence allowance authorized, and record the total amount plus the amounts for lodging and M&IE on the TA.

Using the examples listed in Step 2, the TA, would indicate the actual subsistence amounts.