120 TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE
(Last updated 7/10/2016)
121 Definition
"Temporary
quarters subsistence allowance" means an allowance granted to an
employee for the reasonable cost of temporary quarters, meals and laundry
expenses incurred by the employee and/or family members:
a. for
a period not to exceed 90 days after first arrival at a new post in a foreign
area or a period ending with the occupation of residence (permanent) quarters,
if earlier; or
b. for
a period not to exceed 30 days immediately preceding final departure from the
post subsequent to the necessary vacating of residence quarters.
122 Scope
122.1 Purpose
The
temporary quarters subsistence allowance is intended to assist in covering the
average cost of adequate but not elaborate or unnecessarily expensive
accommodations in a hotel, pension, or other transient-type quarters at the
post of assignment, plus reasonable meal and laundry expenses for a period not
in excess of 90 days after first arrival at a new post of assignment in a
foreign area, ending with the occupation of residence quarters if earlier, or
30 days immediately preceding final departure from the post following necessary
vacating of residence quarters.
122.2 Extension
The 90
and 30 day temporary quarters subsistence periods may be extended up to but not
more than an additional 60 days in each case if it is determined by the head of
agency that compelling reasons beyond the control of the employee require
continued occupancy of temporary quarters.
122.3 Agency
Options
Instead
of paying TQSA as provided herein, an agency or post may choose to provide
temporary quarters directly, to limit the number of days TQSA may be paid to
fewer than the maximum number of days, and/or not to pay any TQSA if quarters with
cooking facilities are provided.
123 Temporary Quarters
Subsistence Allowance Upon First Arrival
123.1 Commencement
The
temporary quarters subsistence allowance grant to an employee upon first
arrival at a new post, including an employee or family member occupying
temporary quarters at no expense, (e.g. government-owned or leased housing),
shall commence as of the applicable date shown below, or the date expenses for
temporary lodging are incurred, if later:
a. the
date the employee arrives at a new post;
b. the
date a family member arrives at the new post prior to employee when the
employee is delayed because of being ordered to report at another place for
consultation or detail;
c. the
effective date of transfer when the employee is already at the post to which
transferred, (in this instance the 90 day period begins on the date of
transfer); or
d. the
date of return of the employee to the post after a temporary absence within the
90 days after first arrival (or the arrival of a family member if earlier), in
circumstances where no temporary quarters subsistence allowance was paid for
the period of the employee's absence.
*123.2 Termination
The
temporary quarters subsistence allowance granted upon first arrival at a new
post shall terminate as of the earliest of the following dates:
a. on
the 91st day following first arrival of the employee or family member, if
earlier, unless an extension is authorized under Section 122.2 by the head of
agency;
b. the
date temporary quarters are no longer occupied;
*c. the
date of occupancy of residence (permanent) quarters (exception: the head of agency or designee may determine that up to three days are required for payment of both the temporary quarters subsistence allowance and the living quarters allowance because the employee needs this overlap to move newly-arrived household goods into permanent quarters in good order); (eff. 7/10/2016 TL:SR-894)
d. the
date of the employee's departure, or the date of departure of family members if
later, under transfer orders. Where the
employee's departure for transfer precedes that of family members, the
temporary quarters subsistence allowance at his/her previous post shall not
extend beyond the date immediately preceding the date of arrival at his/her new
post; or
e. the
date of separation from a Federal agency.
123.3 Amounts
The
amount of the temporary quarters subsistence allowance which may be reimbursed
shall be the lesser of either the actual amount of allowable expenses incurred
by the employee and family members for each time period or the amount computed
as follows (reference: Section 960 TQSA worksheet):
123.31 First Thirty
Days
a. For
the initial occupant (employee or family member age 12 or over), a daily rate
not in excess of 75% of the per diem rate listed for the foreign post in
Section 925 of the Standardized Regulations (Government Civilians, Foreign
Areas); and
b. For
each additional occupant, whether employee or family member age 12 or over, 50%
of the per diem rate listed for the foreign post.
c. For
each family member occupant under age 12, 40% of the per diem rate listed for
the foreign post.
123.32 Second Thirty Days
a. For
the initial occupant (employee or family member age 12 or over), a daily rate
not in excess of 65% of the per diem rate listed for the foreign post in
Section 925 of the Standardized Regulations (Government Civilians, Foreign
Areas); and
b. For
each additional occupant, whether employee or family member age 12 or over,45%
of the per diem rate listed for the foreign post.
c. For
each family member occupant under age 12, 35% of the per diem rate listed for
the foreign post.
123.33 Third Thirty
Days
a. For
the initial occupant (employee or family member age 12 or over), a daily rate
not in excess of 55% of the per diem rate listed for the foreign post in
Section 925 of the Standardized Regulations (Government Civilians, Foreign
Areas); and
b. For
each additional occupant, whether employee or family member age 12 or over, 40%
of the per diem rate listed for the foreign post.
c. For
each family member occupant under age 12, 30% of the per diem rate listed for
the foreign post.
123.34 Additional
Sixty Days:
When
the head of agency determines, on a case by case basis, that an extension of
time is necessary due to compelling reasons beyond the control of the employee,
up to an additional sixty days may be authorized, computed at the same rates established
for the third thirty day period.
123.35 Reduction When
No Cost Quarters are Occupied
When
no cost temporary housing is occupied by the employee an amount not to exceed
one-half of the amount established in 123.3 for each occupant shall be the
maximum amount payable for actual meal, laundry and dry cleaning costs while
occupying such quarters.
123.36 Excessive
Lodging Costs After the First 30 Days
In
exceptional circumstances when temporary lodging facilities in the locality are
extremely limited and necessary lodging costs are excessive, the head of agency
may authorize an amount of actual expenses incurred not to exceed the rate
produced by Section 123.31. Prior to
exercise of this authority the authorizing official must certify in writing
that every effort has been made to obtain a lower lodging rate for the period
in question. All other alternatives
should be exhausted before this special authorization is used.
124 Temporary Quarters
Subsistence Allowance Preceding Final Departure
*124.1 Commencement
If the
head of agency or designee determines that it is necessary for an employee to occupy
temporary quarters immediately preceding final departure from the post, the
grant of a temporary quarters subsistence allowance may commence as of the
latest of the following dates: (eff. 7/10/2016 TL:SR-894)
*a. the
date following the necessary vacating of government owned or leased quarters or
termination of the living quarters allowance grant (exception: the head of
agency or designee may determine that up to five days are required for payment
of both the living quarters allowance and the temporary quarters subsistence
allowance because the employee must necessarily vacate permanent residence
quarters in order to comply with stringent lease requirements for cleaning and
repair or while movers are there preparing the employee's household effects for shipment); (eff. 7/10/2016 TL:SR-894)
b. the
date expenditures for temporary lodging are first incurred following the
necessary vacating of residence quarters.
However, see Section 124.33 for employee occupying no cost temporary
quarters.
The agency head or designee may authorize the grant of temporary
quarters subsistence allowance up to five days prior to the termination of the
grant of living quarters allowance if such agency head or designee determines
that it is necessary for the employee to vacate existing quarters in order to
meet lease requirements for cleaning and repair.
124.2 Termination
A
temporary quarters subsistence allowance granted immediately preceding the
employee's final departure from the post shall terminate as of the earliest of
the following dates:
a. on
the 31st day following commencement of the grant unless an extension is
authorized under Section 122.2 by the head of agency;
b. the
date expenses for temporary lodging are no longer incurred; however, see
Section 124.33 for employee occupying no cost temporary quarters;
c. the
date of the employee's departure, or the date of departure of family members if
later, under transfer orders. Where the
employee's departure for transfer precedes that of family members, the temporary
quarters subsistence allowance at the previous post shall not extend beyond the
date preceding the date of the arrival of the new employee at the new post; or
d. the
date of separation from a Federal agency.
124.3 Amounts
The
amount of the temporary quarters subsistence allowance which may be reimbursed
shall be the lesser of either the actual amount of allowable expenses incurred
by the employee and family members for each time period or the amount computed
as follows (reference: Section 960 TQSA
worksheet):
124.31 First thirty
days
a. For
the initial occupant (employee or family member age 12 or over), a daily rate
not in excess of 75% of the per diem rate listed for the foreign post in
Section 925 of the Standardized Regulations (Government Civilians, Foreign
Areas); and
b. For
each additional occupant, whether employee or family member age 12 or over, 50%
of the per diem listed for the foreign post.
c. For
each family member occupant under age 12, 40% of the per diem rate listed for
the foreign post.
124.32 Additional
sixty days
When
the head of agency determines, on a case by case basis,that an extension of
time is necessary due to compelling reasons beyond the control of the employee,
up to an additional sixty days may be authorized as follows:
(1) First
thirty day extension
(a)
For the initial occupant (employee or family member age 12 or over), a daily
rate not in excess of 65% of the foreign per diem rate listed for the post in
Section 925 of the Standardized Regulations (Government Civilians, Foreign
Areas); and
(b)
For each additional occupant, whether employee or family member age 12 or over,
45% of the per diem rate listed for the foreign post.
(c)
For each family member occupant under age 12, 35% of the per diem rate listed
for the foreign post.
(2) Second
thirty day extension
(a)
For the initial occupant (employee or family member age 12 or over), a daily
rate not in excess of 55% of the foreign per diem rate listed for the post in
Section 925 of the Standardized Regulations (Government Civilians, Foreign
Areas); and
(b)
For each additional occupant, whether employee or family member age 12 or over,
40% of the per diem listed for the foreign post.
(c)
For each family member occupant under age 12, 30% of the per diem rate listed
for the foreign post.
124.33 Reduction When
No Cost Quarters are Occupied
When
no cost temporary quarters are occupied by the employee an amount not to exceed
one-half of the amount established in 124.3 for each occupant shall be the
maximum amount payable for actual meal, laundry and dry cleaning costs while
occupying such quarters. For example, if the total per diem rate for the post
is $100 for lodging and $50 for M&IE, the employee in no cost quarters
would be eligible for half of the allowed rate of $112.50 (75% of $150 applying
the rules of 124.3) which would be $56.25 per day. (eff. 5/1/05 TL:SR 650)
124.34 Excessive
Lodging Costs After the First 30 Days
In
exceptional circumstances when temporary lodging facilities in the locality are
extremely limited and necessary lodging costs are excessive, the head of agency
may authorize an amount of actual expenses incurred not to exceed the rate
produced by Section 124.31. Prior to
exercise of this authority the authorizing official must certify in writing
that every effort has been made to obtain a lower lodging rate for the period
in question. All other alternatives
should be exhausted before this special authorization is used.
125 Determination of
Rate
The
rate at which the temporary quarters subsistence allowance may be granted shall
be the total amount of the reasonable and necessary expenses for the employee
and family members for meals, including tax, service charges and tips,
laundry/dry cleaning and temporary lodging (including room and bath, heat,
light, fuel, water and the cost of service fees and taxes imposed by the
management or local government upon the occupant during the period or periods
allowed by Sections 123 and 124) or the total of the maximum rates for such
period or periods, whichever is less. The location of the temporary quarters
must be within reasonable proximity of the post. Evidence of the daily cost of meals, laundry
and dry cleaning shall be a certified statement by the employee. Supporting receipts or other appropriate
documentation for the daily cost of temporary lodging shall also be
supplied. Only actual subsistence
expenses incurred, which are reasonable in amount and incident to the occupancy
of temporary quarters, shall be reimbursed.
Section 960 TQSA Worksheet may be used to support a TQSA claim.
The
daily actual expenses for temporary lodging, meals (including groceries
consumed during occupancy of temporary quarters), fees and tips incident to
meals and lodging, laundry and cleaning of clothing will be totaled for each 30
day period to permit a comparison with the maximum amount for each specified
period. If less than a 30 day period is
authorized, or used, the maximum allowable amount will be based on the number of
days authorized, or used, multiplied by the applicable daily rate. Expenses of local transportation and other
expenses not directly related to lodging, meals and the laundry/dry cleaning of
clothes are not reimbursable under this allowance.
126 Special Rules
126.1 Married
Couple Employees or Domestic Partnership Employees at the Same Post (Interim
eff. 7/5/2009 TL:SR 711; final eff. 8/30/2009 TL:SR 715)
Each
married couple employee or domestic partnership employee may be granted the
"initial occupant" rate under Sections 123 and 124, but only one
employee may be granted applicable amounts for any additional family
members. Alternatively, the couple may
agree to consider one spouse or domestic partner as a family member only.
126.2 Payment
During Periods of Official Travel
The
temporary quarters subsistence allowance may continue on behalf of any
individual (employee or family member) during any period of official travel
which authorizes per diem on behalf of that individual. However, payment shall be authorized only
when the head of agency has determined that the employee has acted responsibly
in retaining temporary quarters during the period of official travel. Payment for the temporary quarters maintained
at the post of assignment shall be computed using only the lodging portion of
the applicable per diem rate and the formulas found in Sections 123.3 and
124.3.
126.3 Payment
to Family Members of Deceased Employee (Interim eff. 7/5/2009 TL:SR 711;
final eff. 8/30/2009 TL:SR 715)
When
the employee has died while stationed in a foreign area, family members may be
reimbursed for up to five days of TQSA when the head of agency or designee
determines it is necessary to occupy temporary quarters after vacating
permanent quarters prior to final departure from post.
127 Prohibitions
Any
post allowance which would be otherwise authorized under Section 220 of these
regulations shall not be paid for any period during which the temporary
quarters subsistence allowance is paid.
128 Effective Dates of
Revisions
The
temporary quarters subsistence allowance grant shall be appropriately revised
as of:
a. the
effective date of an authorized change in the per diem rate of the post as
shown Section 925 of the Standardized Regulations, (Government Civilians,
Foreign Areas);
b. the
date of change in the employee's family size.
129 Payment
The
grant of the temporary quarters subsistence allowance may be paid in a lump-sum
amount. The allowance must be claimed by
the employee on the Standard Form 1190.
Employee should list the following in Box 18, Remarks: (1) Temporary Quarters occupied by the
employee and family; (2) total claim being made for quarters and subsistence;
and (3) total of any advance of funds provided under Section 113.2. Receipts and other documentation required by
Section 125, or pertinent agency regulations, should be attached to the SF-1190
prior to submission to the approval or granting official of the agency.