41 CFR 302-5.104 – What factors must we consider in determining whether to offer an employee the fixed amount househunting trip subsistence expense reimbursement option?
You must consider the following factors:
(a) Ease of administration. Payment of a per diem allowance under part 302-4 of this chapter requires you to review claims for the validity, accuracy, and reasonableness of each expense amount, except for meals and incidental expenses. Lump sum househunting trip subsistence expenses reimbursement is easier to administer because you do not have to review expense amounts.
(b) Cost considerations. You must weigh the cost of each reimbursement option on a case-by-case basis.
(c) Treatment of employees. The employee is allowed to choose between a per diem allowance under part 302-4 of this chapter and lump sum househunting trip subsistence expenses reimbursement when you offer the lump sum reimbursement method. You therefore should weigh employee morale and productivity considerations against actual cost considerations in determining which method to offer.