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 their previous post
shall not extend beyond the date immediately preceding the date of arrival at
their 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.