charged  the  full  rate  for  each  meal  taken  in  the government  mess. It is a different story when meals are furnished at no cost to the member. A deduction of the appropriate M&IE full meal rate (not in parentheses) is made from the  member’s  M&IE  allowance  for  each  full  day.  This time we will assume that a member is on TAD or TDY outside CONUS, the locality M&IE is that amount shown in table 9-1, and BR and LU are furnished at no cost to the member. M&IE allowance is determined as follows: $34.00  (Full  M&IE  rate) -14.00  (BR  and  LU  full  meal  rates) $20.00  (M&IE  allowance  when  a  government mess is not available and BR and LU are furnished at no cost to the member) Compared  to  lodging  expense  reimbursement, M&IE is payable to members without itemization of expenses  and  without  receipts.  Do  not  forget  to  add  the daily lodging cost to the M&IE allowance to come up with the daily per diem allowance. Essential Unit Messing When   SECNAV   determines   that   government messing is essential to training and readiness, enlisted members are provided meals without charge and officer members we assessed the discounted rate (charges for food only). Enlisted and officer members are not entitled to the meal portion of the M&IE rate. All members are paid an incidental expense rate of $2 inside CONUS and the incidental expense rate in the JFTR, volume 1, appendix B, part II, outside CONUS, or $3.50 when government quarters are available on a U.S. installation outside  CONUS.  These  rates  were  current  during revision of this training manual. As always, refer to the JFTR, volume 1, for the correct rates. A good example in this case is when a naval mobile construction  battalion  assigns  a  detachment  to  an installation  outside  CONUS  and  unit  messing  is essential. Using table 9-1 and the rate of M&IE for outside CONUS, all members of the detachment are enlisted  to  a  per  diem  of  $7  or  $3.50  a  day  when government quarters are available. These per diem rates are paid from the day after arrival through the day before departure at the TAD station. Computations Before discussing the computation of per diem, be aware  that  there  are  situations  when  per  diem allowances  are  not  payable.  A  complete  list  of circumstances in which per diem is not payable is found in the JFTR, volume 1, paragraph U4102. Some of the most common situations are as follows: .  Travel  or  temporary  duty  performed  within  the limits of PDS other than as authorized for the day of arrival at, departure from, or return to the PDS . For any day of delay en route that is classified as leave or proceed time l For any day that PCS MALT PLUS is payable .  For  any  period  from  the  day  after  arrival thorough the day before departure that a member is a bed patient or an inpatient in a hospital . For any period from the day after arrival through the day before departure that a member is on TDY or TAD aboard a government vessel where both quarters and mess are available l For any period an enlisted member is undergoing processing,  indoctrination,  basic  training,  or  instruction in a TDY/TAD status in a place where both government mess and government quarters are available before reporting to the first PDS . For any period while a member is in a group travel  status . For any period when a member is ordered to active duty under orders that do not designate a specific PDS The time allowable to complete the ordered travel is  also  considered  in  computing  per  diem  allowances. Constructive  travel  time  is  the  method  you  use  to establish a basis for payment of per diem when the mode of travel directed is available but not used and the member is authorized to travel by another mode of transportation  for  his  or  her  convenience  (not advantageous  to  the  government).  Per  diem  allowances payable  must  not  exceed  the  per  diem  payable  for constructive travel over a usually traveled route by air or  surface  common  carrier,  whichever  meets  the requirements  of  the  orders  and  is  more  economical  to the  government. When constructive travel is determined, the travel allowances are based on the carrier’s required check-in time plus travel time from home, office, or place travel actually began, and the carrier’s scheduled arrival time at the terminal plus travel time to home, office, or place travel actually ended. 9-4