*Section 920 of these regulations provides listings of the allowances, post differential, danger pay rates and allowance reporting requirements for all foreign localities where employees may be assigned. Footnotes included in the table are explained at the end of Section 920.

Allowance. post differential and danger pay rates are reviewed on a regular basis throughout the year and revised as indicated by completed survey reports, currency exchange rate changes or the assignment of employees to new duty stations. Any changes in the post classification table are identified by an appropriate footnote on the left hand side of the page in Section 920 under the heading listed "Change".

Column 1 of Section 920 lists the individual post, country, or area of assignment for allowance, post differential and danger pay purposes. Where a town, city, or other post of assignment is not covered by the locality listing, the rates established for "Other" areas of the country are applicable pending a determination that separate allowance, differential or danger pay rates are warranted.

The following brief summaries of the allowances, post differential and danger pay listings in columns 2 through 6 of Section 920 are provided to assist the user in understanding the allowance tables. These descriptions should be used along with the more detailed references cited.

Column 2 - Quarters Allowance - This allowance is a maximum amount to cover actual costs of rent and utilities for employees privately leasing their quarters. Employees with one dependent receive up to the "With Family" rate as indicated by (WF); the employees without dependents receive up to the "Without Family" (WOF) rate. Additional allowances for larger families are provided as explained in Section 135.4. (See Section 130 and Section 960 LQA Worksheet.)

Column 3 - Post Allowance - This is commonly known as the "cost-of-living" allowance. It is paid where foreign living costs are higher than those in the Washington, D.C. area. The figures listed in this column show the "post class", with classes indicating living costs from 5% to 100% above Washington's (e.g. class 5 indicates that living costs are approximately 5% higher than in the Washington area). (See Section 220 and Section 960, Omnibus Exhibit.)

Column 4 - Transfer Zone - Employees transferred between zones 1 and 3 may be eligible for the wardrobe portion of the transfer allowance. (See Section 240 and 250 and Section 960 FTA and HSTA Worksheets.)

Column 5 - Education - The education allowance levels listed are maximum amounts established for the reimbursement of school costs for dependent children. When local schools are not adequate for American children, the "away from post" allowance is established at a higher level to cover tuition, transportation, and room and board costs at a boarding school. The symbol "K" refers to the kindergarten grade level. (See Section 270 and Section 960 Education Worksheet.)

Column 6 - Differential - This is a premium payment for service in locations having extraordinarily difficult or notably unhealthful living conditions, or excessive physical hardships. The figures in column 6 are paid as a percentage of the employee's base salary and are taxable as income for U.S. Government employees. (See Section 500 and Section 960, Omnibus Exhibit.)

Danger Pay (column 6, footnote p, u or v) is additional pay for service at places where insurrection, terrorism, or war conditions threaten physical harm or imminent danger to employees. (See Section 650, Section 920 footnotes and Section 960, Omnibus Exhibit.)

a. Agency Identification

The initials below identify the Federal agencies as shown:

ABMC	American Battle Monuments Commission
AF	Air Force, Department of the
Agr	Agriculture, Department of
AID	Agency for International Development
AIT	American Institute in Taiwan
Ar	Army, Department of the
Com	Commerce, Department of
DOD	Defense, Department of
DOT	Transportation, Department of
FBIS	Foreign Broadcasting Information Service
GSA	General Services Administration
HHS	Health and Human Services, Department of
Int	Interior, Department of the
Jus	Justice, Department of
Lab	Labor, Department of
NASA	National Aeronautics and Space Administration
Nav	Navy, Department of the
OSD	Office of the Secretary of Defense
PC	Peace Corps
St	State, Department of
Tr	Treasury, Department of the

b.Designation of Reporting Agency

The agency which has been designated to furnish report forms at established listed posts is listed in column 7. (Exception: Education Allowance Questionnaires are not required from the Departments of the Army, Navy, or Air Force.) Where diplomatic or consular establishments are located, the designated agency is the Department of State. At other posts it is generally the agency reported to have the majority of employees assigned to the post who are eligible for allowances. Reports of individual quarters expenses on Section 960 LQA Worksheets or certified summary are required of all agencies (see Sections 072.11 and 072.12 for specifics.)

A "Y" in column 8 indicates that the full Retail Price Schedule (DS 2020 through 2027) should be submitted by the post. The "W" means that only the hotel and restaurant report (DS 2026) is required. (See Section 074.)

Columns 9, 10, 11, and 12 specify the months during which the respective reports identified in the heading above each column are due. An "E" or "O" in columns 9 and 11 indicates whether a post is to submit its report in even or odd numbered years. A dash in any column means that the report indicated in the heading above the column is required to be submitted only at times specified by the Department of State.

This column provides a method for tracing previous changes in the allowance, differential and danger pay classifications of each post, for post audit and other purposes. The numbers in column 13 opposite the name of each post refer to the latest two transmittal letters affecting the allowance, differential or danger pay classifications of the post.