[Code of Federal Regulations]

[Title 41, Volume 4]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 41CFR304-6.6]



[Page 242]

 

           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT

 

    CHAPTER 304--PAYMENT OF TRAVEL EXPENSES FROM A NON-FEDERAL SOURCE

 

PART 304-6_PAYMENT GUIDELINES--Table of Contents

 

                           Subpart C_Valuation

 

Sec.  304-6.6  How do we determine the value of payments in kind that 

are to be reported on Standard Form (SF) 326?





    The following should be used in the determination of the value of 

payments in kind for reporting on SF 326:

    (a) For conference, training, or similar fees waived or paid by a 

non-Federal source, you must report the amount charged other 

participants.

    (b) For transportation or lodging, you must report the cost that the 

non-Federal source paid or usually would have been charged for such 

event.

    (c) For meals or other benefits that are not provided as part of the 

transportation, lodging, or a conference, training or similar fee, you 

must report the cost to the non-Federal source or provide a reasonable 

approximation of the market value of the benefit.

    (d) For chartered, corporate or other private aircraft--

    (1) When common carrier is available, you must report the first-

class rate that would have been charged by a commercial air carrier at 

the time the event took place.

    (2) When a common carrier is not available, you must report the cost 

of chartering a similar aircraft using a commercially available service.

    (e) Lodging where no commercial rate is available: You must report 

the maximum lodging rate established by GSA for CONUS, Department of 

Defense for non-foreign areas and the Secretary of State for foreign 

areas. These rates are available on the Internet at the GSA Web site 

http://www.gsa.gov/perdiem, with links to the non-foreign and foreign 

area rates.