Florida Statutes 112.061: Per Diem, Mileage, and Vouchers

Florida Statute 112.061 governs per diem and travel reimbursement for anyone on official public business in the state, setting a flat per diem of $80 per day, mileage reimbursement of 44.5 cents per mile for a personal vehicle, and daily meal allowances totaling $36 when a traveler claims actual expenses instead of the flat rate.¹ The rules apply to state, county, and municipal officers and employees, and to “authorized persons” like consultants performing services for a public agency. Every trip has to be approved in advance by the agency head or a designee who controls the travel funds, and a signed supervisor statement must confirm the official business purpose. Skipping the pre-approval is the fastest route to a denied claim.

The Three Travel Classes

What you can claim depends entirely on which class your trip falls into.¹

Class A is continuous travel of 24 hours or more away from your official headquarters, which covers most multi-day trips and conferences.
Class B is continuous travel of less than 24 hours that still involves an overnight stay.
Class C is a day trip where you return the same day without staying overnight.

Class A and B travelers can choose between the flat per diem or actual-expense reimbursement. Class C travelers cannot claim per diem at all. State Treasury funds are specifically prohibited from covering per diem for same-day trips, so Class C travelers are limited to individual meal allowances tied to the timing of their trip.

Per Diem or Actual Expenses

For Class A and B travel, the flat per diem is $80 per day, covering meals, lodging, and incidentals as a single amount. The $80 divides into four quarters of $20 each, and you get one quarter for every six-hour period (or fraction of one) in your travel time. A 15-hour trip pays three quarters, or $60.¹

The actual-expense method lets you claim lodging at the actual single-occupancy rate with a paid receipt, plus fixed meal allowances of $6 for breakfast, $11 for lunch, and $19 for dinner. That totals $36 per day in meals on top of documented lodging. For most hotel stays in Florida, actual expenses beat the flat $80, but only if you have the paperwork. A paid bill showing the single-occupancy rate is required for every night of lodging.

Class C Meal Allowances

Day-trip travelers use the same $6, $11, and $19 amounts, but each meal has a specific time trigger:¹

Breakfast ($6): travel begins before 6 a.m. and extends beyond 8 a.m.
Lunch ($11): travel begins before 12 noon and extends beyond 2 p.m.
Dinner ($19): travel begins before 6 p.m. and extends beyond 8 p.m., or the travel occurs during nighttime hours because of a special assignment.

No meal allowance applies when travel stays within your headquarters city or town, unless the agency approves an assignment outside your regular place of employment.

The 50-Mile Rule

Travel within 50 miles of your headquarters or residence does not qualify for per diem or lodging reimbursement unless the agency head specifically approves the overnight stay as necessary. Routine nearby trips do not generate lodging claims on their own.¹

Mileage and Transportation

The agency head or designee picks the most economical method of travel, weighing the nature of the business, the traveler’s time, and the number of people going. When a personal vehicle is authorized, reimbursement is 44.5 cents per mile, and that rate is meant to cover everything related to operating the vehicle. Gas, oil, and repairs cannot be claimed separately.¹

Document mileage from point of origin to destination, using the Department of Transportation’s current mileage map when possible. Extra miles driven for personal reasons come out of your pocket. Vicinity mileage at the destination is reimbursable but has to appear as a separate line on the voucher.

Air travel must be at the most economical class of service. If a higher class gets charged to a state credit card, you owe the excess back to the agency. Airfare you pay personally is reimbursable with a receipt, but federal taxes on the ticket are not reimbursable unless federal law requires the state to pay them.

Other Reimbursable Expenses

Beyond mileage and subsistence, the statute allows reimbursement for taxi fares; ferry fares and bridge, road, and tunnel tolls; parking and storage fees; communication expenses; and convention or conference registration fees when the event serves a direct public purpose related to the agency.¹ Items not on the list can still be approved by the Department of Financial Services under its rulemaking authority.

Conferences: The Deduction You Have to Remember

Registration fees for a conference or convention are reimbursable when attendance serves a direct public purpose, and so are supplemental fees for banquets or meal functions that enhance that purpose. The burden is on you to show the extra charges were proper and necessary.¹

Here is the trap. If any meal or lodging is bundled into a registration fee the state pays, you must reduce your per diem or meal claim by the corresponding amount. Conference provided lunch? You cannot also collect the $11 lunch allowance. The voucher has a certification line where you affirm you made this deduction, so overlooking it is not just an accounting error.

The Voucher, Approvals, and Advances

Reimbursement claims go on the Voucher for Reimbursement of Travel Expenses (Form DFS-AA-15) prescribed by the Department of Financial Services, or on an alternative form the agency has gotten DFS to approve.² The voucher has to include the purpose of travel, point of origin, destination, and exact times of departure and return. You sign a certification stating every expense was actually incurred as necessary for official duties, the claim is true and correct in every material respect, and you reduced per diem for any meals or lodging in a conference fee.

The voucher then moves through supervisor approval and an agency audit. Travelers who received an advance or used an agency purchasing card are usually expected to submit within 10 working days of return; other travel reimbursements commonly follow a 20-working-day expectation, though specific timelines vary by agency.

An agency head or designee can authorize an advance to cover anticipated costs before the trip, including subsistence and the travel costs of anyone in the traveler’s care or custody during the assignment. The statute sets no dollar cap on advances. If your actual expenses come in below the advance, you owe the difference back, and the longer that sits unreconciled, the more it becomes a problem.¹

When Local Governments Can Set Different Rates

Counties (by ordinance or resolution), county constitutional officers (by written policy), district school boards (by adopted rules), special districts, and metropolitan planning organizations can adopt per diem, meal, and mileage rates that differ from the statutory numbers.¹ The rates cannot fall below what was in effect during the 2005–2006 fiscal year, and whatever rates a local entity adopts must apply uniformly to all its travel. A county cannot pay higher mileage to commissioners than to staff. All other requirements in the statute still apply.

Penalties for False Claims

Knowingly submitting a travel reimbursement claim you do not believe to be true and correct in every material respect is a second-degree misdemeanor. The same penalty reaches anyone who helps prepare or present a fraudulent claim, whether or not the filer was in on it.¹ On the civil side, anyone who receives an allowance or reimbursement through a false claim is liable to repay the full overpayment to the public fund that paid it. Vouchers do not have to be notarized, but the signed certification carries legal weight.

Tax Treatment

Per diem and travel reimbursements paid at or below the federal per diem rate are not taxable income and do not appear on your W-2, as long as you submit a proper expense report documenting the business purpose, dates, and locations.³ Any reimbursement above the federal rate is treated as wages and subject to income and employment taxes.

The 2026 federal standard meal and incidental expenses rate for most Florida locations is $68 per day, and the standard lodging rate is $110 per night.⁴ Florida’s statutory $80 per diem and $36 daily meal allowance both sit well below those federal figures, so reimbursement at the statutory rate does not create a tax liability.

1
Florida Senate. Florida Code 112.061 – Per Diem and Travel Expenses of Public Officers, Employees, and Authorized Persons
2
Legal Information Institute. Florida Administrative Code R. 69I-42.003 – Forms
3
Internal Revenue Service. Per Diem Payments Frequently Asked Questions
4
General Services Administration. FY 2026 Per Diem Rates for Florida