HomeMy WebLinkAboutDocumentation_Regular_Tab 14_06/09/2005 MEM�I�AIVDUM
FI�;_��;C:E DEP.�RT�IENT
DATE: JUNE 6, 2005
TO: MICHAEL R. COUZZO, VILLAGE MANAGER
CC: GWEN CARLISLE, VILLAGE CLERK
FROM: JOANN FORSYTHE, FINANCE DIRECTOR
RE: 5URVEY AND SCHEDULE OF PER DIEM RATES AND MILEAGE
ALLOWANCES
Attached please find a schedule of current per diem rates and mileage allowances per a survey of federal,
state, countp and selected cities compared to the current rates of the Village of Tequesta. Below is a summary
of the survey results.
Meals Milea e
Vill e o Te uesta 21 •
IRS PUB 1542 (High-low method - low) 36. $0.405
Floxida Statutes 21 . $
Palm Beach Counry 40. $0.36
Wellington 42. �0.405
Boca Raton 40. �0.4a5
Jupiter 29. $0.405
Orlando 29. $0.405
Average (excluding Tequesta) �'34 ,�0.382
11�ea1 Alloavances:
1. The Village o£ Tequesta has historically established meal allowances that agree with limits
established by Florida Statutes.
2. Florida Statutes allow for municipalities to establish meal allowances that exceed those detailed in
Florida Statues if they are adopted by resolution or ordinance.
3. The current meal allowance adopted by the Village of Tequesta is appro�mately 62% lower then
the average of the governments used in this survey.
6/6/054:36 PM
2/8/01 INT'ERllEPARTMENTAL MEMO
4. Employees have commented to management that it is difficult to find meals at a cost that falls
within the current per diem level.
5. After discussion with the Village Ma.nager, it is suggested that the meal allowance be increased to
meet the Federal per diem rate for "low-cost" localities that the IRS has authorized for travel
within the continental United States. At this time that rate is $6.00 for breakfasC, $12.00 for lunch
and $18.00 for dinner, for a total per diem of �36.00.
idea e
1. The Village of Tequesta has historically esta.blished a mileage allowance that is within the limits
established by Florida Statutes.
2. Florida Statutes allow £or municipalities to establish a mileage allowance that exceed those detailed
in Florida Sta.tues if they are adopted by resolution or ordinance.
3. The current mileage allowance adopted by the Village of Tequesta is approximately 32% lower
then the average of the governments used in this survey.
4. The price of gasoline has increased significantly in the past few years while there has been no
adjustment to the mileage allowance.
5. After discussion with the Village Manager, it is suggested that the mileage allowance be increased
to meet the Federal rate. The rate for 2005 is 40.5 cents per mile. T'his is also the rate used by
Palm Beach Countp and all four municipalities surveyed.
Confidentiai 2
VILLAGE OF TEQUESTA
SCHEDUIE OF PER DIEM RATES AND MILEAGE ALLOWANGE
FEDERAL, STATE, COUNTY AND SELECTED CITfES VS. VILIAGE OF TEQUESTA
AS OF JUNE 3, 2005
FEDERAL STATE COUNTY CITIES
{RS FL.ORlDA F�AL.M VILLAGE ClTY C?F TOWN CITY VIL�AGE
PU�. S TA7IJT� BEA�H OF BOCA OF OF OF
1.ri42 '092.Q61 COIJNTY WELUNGTON RATON JUPITER Oi2LAND0 TEQUESTA
MEAL ALLOWANCES
BREAKFAST $ 6.00 $ 3.00 $ 6.00 $ 7.00 $ 8.00 $ 5.00 $ 6.00 $ 3.00
LUNCH $ 12.00 $ 6.00 $ 12.00 $ 10.50 $ 12.00 $ 8.00 $ 8.00 $ 6.00
DINN�R $ 18.00 $ 12.00 $ 22.00 $ 24.50 $ 20.00 $ 16.00 $ 14.00 $ 12.00
70TAL PER DAY $ 36.00 S 21.00 S 40.00 � 42.00 E 40.00 S 29.00 S 28.00 $ 21.00
MlLEAGE
CENTS PER MILE $ 0.405 � 0.290 S 0.360 $ 0.405 $ 0.405 � 0.405 $ 0.405 $ 0.290
Prepared by the �Ilage of Tequesta, Finance Department
flmiscellaneous seheduies