Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R25. Administrative Services, Finance.
Rule R25-5. Payment of Meeting Compensation (Per Diem) to Boards.
As in effect on October 1, 2019
Table of Contents
- R25-5-1. Purpose.
- R25-5-2. Authority.
- R25-5-3. Definitions.
- R25-5-4. Rates.
- R25-5-5. Governmental Employees.
- R25-5-6. Payment of Meeting Compensation (Per Diem).
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
The purpose of this rule is to establish the procedures for payment of meeting compensation (per diem) and travel expenses to defray the costs for attendance at an official meeting of a board by an officer or employee who is a member.
This rule is established pursuant to Section 63A-3-106, which authorizes the Director of Finance to make rules establishing per diem rates.
All terms are as defined in Section 63A-3-106(1), except as follows:
(1) "Finance" means the Division of Finance.
(2) "Per diem" means the taxable compensation paid for attendance at an official meeting of a board by an officer or employee who is a member.
(3) "Rate" means an amount of money.
(4) "Independent Corporation Board" means the board of directors of any independent corporation subject to Section 63E Chapter 2 that is subject to this rule by its authorizing statute.
(1) Each member of a board within state government shall receive taxable meeting compensation (per diem) not to exceed $60 for each official meeting attended that lasts up to four hours and taxable meeting compensation (per diem) not to exceed $90 per diem for each official meeting that is longer than four hours.
(a) These rates are applicable to an officer or employee of the executive branch, except as provided under subsection (1)(b);
(b) These rates are applicable to an officer or employee of higher education unless higher education pays the costs of the meeting compensation (per diem).
(2) Travel expenses shall also be paid to board members in accordance with Rule R25-7.
(3) Members may decline to receive meeting compensation (per diem) and/or travel expenses for their services.
(4) Upon approval by Finance, members of an independent corporation board may receive meeting compensation (per diem), at rates exceeding those established in Subsection R25-5-4(1), for each meeting attended as part of their official duties and for reasonable preparation associated with meetings of the full board or the board's subcommittees.
(1) A member of a board may not receive the taxable meeting compensation (per diem) in R25-5-4(1) or travel expenses if the member is being compensated as an officer or employee of a governmental entity, including the State, while performing the member's service on the board.
Governmental employee board members attending official meetings held at a time other than their normal working hours, who receive no compensation or leave (such as comp time) for the additional hours of the meetings may receive the taxable meeting compensation (per diem) in R25-5-4(1).
(2) Travel expenses related to the attendance of official board meetings for which a governmental employee serving on the board is not otherwise reimbursed may also be paid to the employee in accordance with Rule R25-7.
(3) Governmental employees may decline to receive meeting compensation (per diem) and/or travel expenses for their services.
All board members are required to be paid their meeting compensation (per diem) through the payroll system in order to calculate and withhold the appropriate taxes.
per diem allowances, rates, state employees, boards
June 21, 2013
February 8, 2018
For questions regarding the content or application of rules under Title R25, please contact the promulgating agency (Administrative Services, Finance). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.