41 CFR § 301-11.23 - Itemization requirements for actual expense reimbursement.

---
identifier: "/us/cfr/t41/s301-11.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 301-11.23 - Itemization requirements for actual expense reimbursement."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "301-11.23"
section_name: "Itemization requirements for actual expense reimbursement."
chapter_number: 301
chapter_name: "TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES"
subchapter_number: "B"
subchapter_name: "ALLOWABLE TRAVEL EXPENSES"
part_number: "301-11"
part_name: "11—SUBSISTENCE EXPENSES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5702; 5 U.S.C. 5703; 5 U.S.C. 5707; 5 U.S.C. 5707a."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "301-11"
---


# 301-11.23 Itemization requirements for actual expense reimbursement.

Employees must itemize all expenses, including meals (with each meal itemized separately), for which they will be reimbursed under the actual expense method. Receipts are required for:

(a) Lodging, regardless of amount; and

(b) Any individual meal exceeding $75 in cost.