§ 304-6.8 Determining value of payments in kind for OGE Form 1353 or SF 326 reporting.

(a) For conference, training, or similar fees waived, discounted, or paid for by a non-Federal source on behalf of a meeting attendee, agencies must report the amount charged to other attendees. However, a waiver or discount of the registration fee by the non-Federal sponsor of the event for the day(s) the employee participated in the meeting or similar function as a speaker, panelist, or presenter is not a payment in kind and does not need to be reported. (b) For transportation or lodging, agencies must report the cost that the non-Federal source paid or usually would have been charged for such an event. (c) For chartered, corporate, or other private aircraft— (1) When a common carrier is available, agencies 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, agencies must report the cost of chartering a similar aircraft using a commercially available service. (d) For lodging where no commercial rate is available, agencies must report the daily per diem rate. These rates are available at https://www.gsa.gov/perdiem, with links to the non-foreign and foreign area rates.