COMPTROLLER'S SEAL STATE OF CONNECTICUT
STATE OF CONNECTICUT
OFFICE OF THE STATE COMPTROLLER
Kevin Lembo
State Comptroller
55 ELM STREET
HARTFORD, CONNECTICUT
06106-1775
Martha Carlson
Deputy Comptroller

MEMORANDUM NO. 2014-18

September 5, 2014

TO THE HEADS OF ALL STATE AGENCIES

Attention:   Chief Administrative and Fiscal Officers, Business Managers, Payroll and Human Resources Officers
Subject:   Revision of Maximum Per Diem Rates for Localities

The federal per diem rates stated in Memorandum No. 2013-22 have been revised for travel in the United States effective October 1, 2014. Federal per diem rates for meals and incidental expenses are $46, $51, $56, $61, $66 and $71 dependent on the locality. A detailed listing of all localities in the continental United States and certain localities in Alaska and Hawaii is attached in the revised Appendix A.

A link to per diem rates for travel in foreign countries can be found on a U.S. Department of State website at http://aoprals.state.gov/web920/per_diem.asp.  A link to per diem rates for additional localities in Alaska and Hawaii can be found at http://aoprals.state.gov/content.asp?content_id=296&menu_id=81

The excess of collective bargaining per diem meals and/or incidental expenses exceeding the applicable maximum per diem rate is reportable as wages to the Internal Revenue Service.

Questions may be directed to the Statewide Fiscal Policy unit at 860-702-3440.

KEVIN LEMBO
STATE COMPTROLLER

Attachment: Appendix A

KL:CH

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