Florida Per Diem Rates 2027: Miami & Statewide GSA Guide

Florida travel budgets depend on where employees work, when they travel, and whether the company uses federal per diem amounts as reimbursement limits or planning benchmarks. For fiscal year 2027 (FY2027), October 1, 2026, through September 30, 2027, the GSA Florida rate table lists 22 non-standard destinations covering 25 counties. The remaining 42 of Florida's 67 counties use the standard federal rate.

For travel managers and finance teams planning conferences in Orlando, client meetings in Miami, sales trips in Tampa, or group projects elsewhere in the state, the relevant decisions are the lodging ceiling, the meals and incidental expenses (M&IE) allowance, and the company's own reimbursement rules. Engine's modern travel management platform connects booking, configurable lodging limits, payment options, and reporting to help travel teams put their company policies into practice.

Key Takeaways

• Standard Florida rate: FY2027 lodging is capped at $113 per night, with $68 in full-day M&IE, for a combined $181 planning maximum where both components apply. The lodging amount is a reimbursement ceiling, not a flat payment. See the GSA FY2027 bulletin.
• Miami: The FY2027 lodging ceiling ranges from $151 to $244 per night by month, and the full-day M&IE rate is $92, Florida's highest. See Miami's GSA rates.
• Key West: The statewide peak lodging ceiling is $452 per night in February, March, and April 2027, according to the Florida GSA schedule.
• Regional differences: Jacksonville uses the standard $113 lodging and $68 M&IE rates, whereas Orlando, Tampa, Naples, and many coastal destinations have locality-specific schedules.
• Partial travel days: Covered federal employees generally receive 75% of M&IE on the first and last days of qualifying multiday travel. For Miami, that is $69, versus the full-day $92 allowance.
• Hotel-rate context: In Engine's per diem study, 47.8% of Miami hotel rates shown in Engine searches met the applicable FY2027 lodging ceiling, compared with 71.9% in Orlando. These are historical search prices evaluated against FY2027 limits, not completed booking prices or a forecast of hotel availability.

Understanding Florida Per Diem Rates

What Per Diem Covers

Per diem means "per day." The U.S. General Services Administration (GSA) publishes continental United States (CONUS) rates for covered federal employee travel. Private businesses can use those rates to design their own policies, but they do not automatically become mandatory reimbursement amounts for every private employer.

Under the federal lodgings-plus method, per diem has two distinct components:

• Lodging: Reimbursement of eligible actual lodging expenses up to the applicable nightly limit. The published lodging ceiling excludes room taxes, which are handled separately under federal rules. Treatment of other mandatory hotel charges depends on the expense and applicable agency policy. For example, the VA travel policy treats qualifying non-optional resort fees as separately reimbursable miscellaneous lodging charges.
• Meals and incidental expenses (M&IE): A daily allowance covering meals, related taxes and tips, and specified incidentals such as tips for porters and hotel staff. The amount depends on the locality, with adjustments for certain travel days and furnished meals.

For example, the standard Florida combination of $113 lodging and $68 M&IE equals $181 only when there is an eligible lodging night at the maximum rate and a full M&IE day. A traveler with a $95 eligible room charge is ordinarily reimbursed $95 for lodging under federal rules, not $113. Unused lodging capacity cannot be added to the M&IE allowance.

Why Accurate Rates Matter for Business Travel

County boundaries and seasonal lodging caps can materially change a travel budget. A finance team needs the appropriate work location, each night's date, actual lodging charges, relevant tax treatment, and any meal reductions to calculate a federal-style reimbursement. A private employer may instead use its own documented allowances or approval structure.

For tax purposes, a qualifying per diem arrangement can simplify substantiation of the expense amount, but it still requires a business connection, records of the travel dates, place and business purpose, and timely treatment of excess payments. An allowance being at or below a GSA rate does not, by itself, establish tax-free treatment. The IRS accountable-plan guidance explains these requirements.

GSA Per Diem Rates for Florida in 2027

How GSA Sets Local Rates

GSA uses hotel average daily rate information and locality reviews to establish federal lodging limits. The agency publishes a standard CONUS schedule and separate schedules for non-standard areas (NSAs). A destination may cover an entire named county or multiple counties, so the county is often more important than the city label in determining the rate.

The main elements are:

• Standard rate: The default for a locality without a separately specified GSA rate.
• Non-standard destination: A separately listed federal travel locality with its own lodging and M&IE schedule.
• Seasonal rate: A monthly lodging ceiling that changes during the fiscal year. M&IE is listed separately for each locality and need not change with lodging.

The official Florida schedule is the reference for the 22 named FY2027 destinations and their 25 covered counties.

Notable FY2027 Lodging Ceilings

Florida's highest published lodging ceilings occur in different months and regions:

• Key West, Monroe County: $452 per night in February through April 2027.
• Naples, Collier County: $326 per night in February through April 2027, compared with a low of $170 during FY2027.
• Fort Walton Beach / De Funiak Springs, Okaloosa and Walton counties: $274 per night in June and July 2027, versus $113 in November 2026 through February 2027. The difference between those published ceilings is $161 per night.
• Panama City, Bay County: Lodging limits range from $115 to $195 across the fiscal year.
• Tallahassee, Leon County: Lodging is $138 in January through April 2027 and $113 in the other FY2027 months; full-day M&IE is $80 throughout the year.
• Jacksonville, Duval County: The $113 lodging and $68 M&IE standard rates apply throughout FY2027.

These are published limits, not measurements of hotel prices or guaranteed amounts a traveler will spend. All locality figures above come from the FY2027 Florida rate table.

Miami Per Diem Rates 2027

Miami Lodging and M&IE Breakdown

Miami-Dade County has a $92 full-day M&IE allowance. The GSA meal breakdown allocates that daily amount as follows:

• Breakfast: $23
• Lunch: $26
• Dinner: $38
• Incidentals: $5

The FY2027 Miami lodging schedule and the corresponding lodging-plus-full-day-M&IE planning totals are:

• October through November 2026: $151 lodging + $92 M&IE = $243.
• December 2026 through January 2027: $219 lodging + $92 M&IE = $311.
• February through March 2027: $244 lodging + $92 M&IE = $336.
• April through May 2027: $194 lodging + $92 M&IE = $286.
• June through September 2027: $151 lodging + $92 M&IE = $243.

These amounts follow Miami's published schedule. The combined figure is useful for budgeting, but the lodging component still depends on actual eligible room expense. The calendar day of departure normally has no lodging component when there is no hotel night.

For eligible federal first and last travel days, 75% of $92 is $69. Therefore, a qualifying arrival day with a $151 eligible lodging charge and $69 M&IE could total $220 before separately reimbursable lodging taxes. During Miami's $244 lodging months, the equivalent total would be $313.

Managing Trip Costs in Miami

Consider a five-calendar-day, four-night Miami assignment with four eligible hotel nights at the full published lodging ceiling, three full M&IE days, and two first-or-last travel days. The M&IE portion would be $414: three days at $92 and two at $69.

• February 2027: Four lodging nights at $244 cost $976; adding $414 M&IE produces a $1,390 planning maximum.
• June 2027: Four lodging nights at $151 cost $604; adding $414 M&IE produces a $1,018 planning maximum.

The difference is $372 in federal-style planning ceilings, not a projection of actual hotel savings. Both examples exclude transportation, qualifying lodging taxes, furnished-meal reductions, and actual room charges below the limits.

A practical Miami travel policy accounts for the following:

• Seasonal dates: October and November 2026, plus June through September 2027, have Miami's lowest FY2027 lodging ceiling of $151. May 2027 uses $194, and October 2027 belongs to FY2028.
• Total itinerary cost: The full cost of lodging, transportation, and M&IE matters when evaluating alternative arrival and departure dates. Adding a night does not inherently lower total spend.
• Meals included with events: Under the federal furnished-meal rule, a qualifying lunch included in a conference registration generally reduces full-day Miami M&IE by $26, subject to specified exceptions.
• Booking-time controls: Administrators can set Miami lodging thresholds in company policy and update them as the published monthly GSA schedule changes, with exceptions routed through the appropriate approval process.

Statewide Florida Per Diem Rates 2027

The Standard Florida Per Diem Rate

Florida has 42 counties where no separately named FY2027 GSA locality applies. In these counties, lodging is $113 per night, full-day M&IE is $68, and the combined full-day, one-night planning ceiling is $181. The standard schedule does not vary by month during FY2027.

The standard M&IE breakdown is:

• Breakfast: $16
• Lunch: $19
• Dinner: $28
• Incidentals: $5
• First or last eligible federal travel day: $51, equal to 75% of $68

Complete list of Florida's 42 standard-rate counties: Alachua, Baker, Bradford, Calhoun, Citrus, Clay, Columbia, DeSoto, Dixie, Duval, Flagler, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hernando, Holmes, Jackson, Jefferson, Lafayette, Lake, Levy, Liberty, Madison, Marion, Nassau, Okeechobee, Osceola, Pasco, Polk, Putnam, Seminole, St. Lucie, Sumter, Suwannee, Taylor, Union, Wakulla, and Washington.

This list reconciles Florida's statutory county list with the counties named in the GSA Florida schedule. Hendry and Santa Rosa are among the non-standard locality counties, even though their GSA destination names do not begin with those county names.

Regional Differences Across Florida

For comparison, the following peak combined amounts add each locality's highest FY2027 lodging ceiling to its full-day M&IE rate. They exclude lodging taxes and partial-day M&IE adjustments. The source for all locality amounts is the official state rate schedule.

• South Florida, five NSAs: Miami (Miami-Dade), Fort Lauderdale (Broward), Boca Raton / Delray Beach / Jupiter (Palm Beach and Hendry), Stuart (Martin), and Vero Beach (Indian River). Their peak combined lodging and M&IE limits range from $318 to $351. Miami's peak is $336, while the Palm Beach / Hendry locality reaches $351.
• Central Florida, three NSAs: Orlando (Orange), Daytona Beach (Volusia), and Cocoa Beach (Brevard). Orlando reaches $178 lodging + $80 M&IE = $258 in January through March 2027.
• West Coast and Gulf, six NSAs: Tampa / St. Petersburg (Hillsborough and Pinellas), Sarasota (Sarasota), Bradenton (Manatee), Naples (Collier), Fort Myers (Lee), and Punta Gorda (Charlotte). Naples reaches $326 lodging + $80 M&IE = $406 in February through April 2027.
• Florida Keys, one NSA: Key West (Monroe) reaches $452 lodging + $86 M&IE = $538 in February through April 2027, the highest published Florida combination.
• Panhandle, four NSAs: Pensacola (Escambia), Gulf Breeze (Santa Rosa), Fort Walton Beach / De Funiak Springs (Okaloosa and Walton), and Panama City (Bay). Their respective peak nightly lodging ceilings are $188, $210, $274, and $195, all in June and July 2027.
• North, northeast, and inland Florida, three NSAs: Tallahassee (Leon), St. Augustine (St. Johns), and Sebring (Highlands). Their peak combined planning figures are $218, $258, and $310, respectively.

These regional groups account for Florida's 22 named non-standard destination entries. For multi-county localities, the published rate applies according to GSA's locality definitions, not simply the destination name appearing on a hotel listing.

What Engine's Florida Hotel-Rate Study Shows

A GSA lodging cap is not a hotel price quote. To add market context, Engine's per diem study compared hotel rates shown in Engine searches for check-ins from October 2025 through September 2026 with the applicable FY2027 GSA lodging caps, matched by check-in month. Its Florida findings include:

• Miami: FY2027 cap range $151 to $244; 47.8% of hotel rates shown were at or below the cap.
• Orlando: Cap range $145 to $178; 71.9% of rates shown met the cap.
• Jacksonville: Standard $113 cap throughout the year; 52.2% of rates shown met it.
• Tampa: Cap range $155 to $212; 58.0% of rates shown met it.
• St. Petersburg: The same $155 to $212 GSA locality cap as Tampa; 67.4% of rates shown met it.

The study includes nightly room prices and fees payable at the hotel, such as resort fees, in its search-rate comparison, excluding taxes. That search-price measure differs from federal reimbursement rules, which may treat certain non-optional fees as separately reimbursable miscellaneous expenses. Each percentage describes rates displayed in searches, not hotel stays booked or amounts travelers paid. The cap comes from FY2027 while the observed prices precede that fiscal year, so these findings are historical planning context rather than a promise of future rates. The difference between Tampa and St. Petersburg also illustrates why separate city-level hotel search data can be useful even when two cities share one GSA locality.

Calculating Florida Per Diem

Using GSA Rates for the Correct Location and Dates

The GSA per diem lookup lets travel managers retrieve rates by fiscal year, state, city, or ZIP code. A reliable calculation follows several principles:

• Work location: For covered federal travel, the authorized temporary duty or work location generally determines the applicable locality, even if the traveler sleeps elsewhere. The federal rules permit an agency-authorized lodging-location rate in certain circumstances. A Miami assignment with a Fort Lauderdale hotel ordinarily uses Miami's rate.
• Date of each overnight stay: Monthly lodging ceilings can change during a trip. A stay crossing the end of January or March may therefore have different authorized caps on successive nights.
• Full and partial M&IE days: Under FTR section 301-11.20, qualifying first and last travel days normally use 75% of full-day M&IE.
• More than one destination: Federal travel authorization rules and the itinerary determine the relevant claims. Separately, for the IRS standard meal allowance when multiple localities are visited in a day, IRS Publication 463 generally uses the locality where the traveler stops for sleep or rest.
• Company policy: Private employers establish their own reimbursement procedures, subject to applicable tax and employment requirements. The federal travel method is a reference unless the employer has adopted it.

Worked Miami Per Diem Calculation

For a three-calendar-day, two-night Miami trip in February 2027, assume both eligible hotel nights cost the published $244 ceiling, there are no furnished meals, and the traveler qualifies for federal-style first and last travel-day M&IE of $69. The Miami GSA schedule supplies the rates.

• Day 1, arrival: $244 lodging + $69 M&IE = $313.
• Day 2, full day: $244 lodging + $92 M&IE = $336.
• Day 3, departure: $69 M&IE with no hotel night = $69.
• Total: $313 + $336 + $69 = $718 before qualifying lodging taxes and other separately reimbursable expenses.

If a qualifying conference lunch is provided on Day 2, the $26 Miami lunch allocation is deducted from that day's M&IE under the applicable federal furnished-meal rules. Day 2 becomes $310, and the example's adjusted total becomes $692. A private company's calculation depends on the reimbursement policy it has adopted.

Building a Florida Per Diem Travel Policy

Effective per diem administration connects the correct rate with booking controls, reimbursement rules, and finance documentation. A company policy can specify the work-location basis for limits, the treatment of seasonal dates, who may authorize an exception, and how expenses are coded.

Lodging budgets and approvals

• Set destination-specific lodging thresholds using the FY2027 Florida GSA data where appropriate to company policy.
• Maintain a monthly rate calendar for non-standard destinations, including fiscal-year transitions.
• Use Engine Travel Policy Enforcement to apply configured nightly caps during booking, with Not Allowed, Allowed with Reason, or Allowed with Approval handling for exceptions.

Receipts, reimbursement, and tax records

• Retain an itemized lodging record showing the room cost, lodging taxes, and other charges. Federal lodging claims ordinarily require receipts.
• Record dates, place, and business purpose for accountable-plan substantiation, along with any furnished-meal information relevant to the employer's rules.
• Define the company's post-trip submission and excess-allowance procedures using IRS Publication 463 as the tax reference.

Operational reporting

• Attach the appropriate department, project, cost center, job, or general-ledger code to eligible booking records.
• Use recurring reviews of exception reasons, monthly lodging totals, and M&IE reimbursements to refine budgets.
• Keep GSA rate references distinct from the company's actual booking costs and from amounts ultimately reimbursed.

Streamlining Reimbursement and Expense Management

Business travel programs work best when policy decisions and financial records share the same organizational identifiers. Engine provides multiple ways to connect these activities.

Consolidated payment and invoicing: With Engine Direct Bill, Engine extends an approved line of credit, pays eligible participating hotels, and sends the customer a consolidated invoice after stays. Booking details and custom cost fields support finance reconciliation under the applicable account agreement.

Cost allocation and reporting: Engine reporting tools organize booking and spend information by configured department, team, project, location, and cost codes. Finance teams can compare nightly rates with separately maintained GSA reference tables.

Accounting connections: Engine documents accounting integrations with QuickBooks Online, NetSuite, and Sage Intacct. When configured, supported invoices, refunds, vendor bills, and other records can synchronize with the accounting system. Exported reports and integrated transaction feeds serve different reconciliation needs.

Business spending controls: The separate Engine X charge card supports employee and expense-category spending controls and records card transactions alongside Engine travel activity. Engine X has no annual fee and is a charge card, not a credit card. All applications subject to credit approval. Card terms and eligibility apply.

Managing Group Travel and Changing Plans in Florida

Engine Groups for Conferences and Room Blocks

Group lodging adds coordination needs beyond individual hotel reservations. For nine or more rooms, Engine Groups provides managed hotel sourcing, negotiated proposals, and support for contracts, booking logistics, and rooming lists. The service is relevant to conferences, company offsites, sales meetings, training programs, and extended project teams.

The Engine booking platform and Engine Groups are free to use: No platform fees, no membership fees, no agent-assist fees, no contracts, no minimum spend. This describes access to Engine's platform and Groups service, while agreed hotel rates, room-block contracts, deposits, cancellation provisions, and other reservation costs follow their applicable terms.

For group travel, the GSA lodging ceiling remains a useful comparison point. A proposal can be evaluated against the authorized locality and dates, the full cost of the block, rooming requirements, and the event budget.

Flex and FlexPro for Trip Changes

Florida business itineraries may change with meeting dates, client schedules, or project needs. Engine offers distinct paid options for eligible individual reservations:

• FlexPro: A paid company subscription with cancellation coverage for eligible individual hotel bookings, including qualifying non-refundable rates. Covered cancellations can be made until noon local time on the scheduled check-in day, with the default refund issued as Engine travel credit valid for one year. Coverage applies to qualifying bookings made after enrollment and used while the subscription is active, under the FlexPro subscription terms.
• Flex for Hotels: A separate paid per-booking add-on for eligible individual hotel reservations, governed by the purchased coverage and booking terms.
• Flex for Flights: A separate paid per-booking add-on that permits eligible full flight cancellations through Engine until two hours before the first scheduled departure, subject to fare and airline eligibility requirements.

The hotel and flight products are distinct, and their Engine coverage terms govern eligible reservations and travel credits. A federal lodging ceiling determines neither a hotel's cancellation terms nor whether a particular protection product applies.

How Engine Supports Florida Per Diem-Aware Business Travel

Engine is a modern travel management platform for businesses of all sizes. It connects hotel, flight, and rental-car booking with administrator-configured policies, approval workflows, consolidated payment options, cost-code reporting, group lodging, and meeting-space discovery. For finance and travel teams, its value lies in connecting the moment of booking to the controls and records used to manage company travel budgets.

Engine GSA Per Diem Display: Rate Context During Search

Engine's Show GSA Per Diem setting lets an administrator display the GSA per diem rate associated with a property to account users during hotel search and booking. This places a federal rate reference alongside hotel selection. The setting is documented in Engine's company settings and Direct Bill guidance.

The property-level GSA display and the company's configured booking limits serve complementary purposes. For federal reimbursement, the work location normally determines the applicable per diem locality, which may differ from the hotel's location. Travel teams can use Engine's booking context and policy settings alongside the official GSA schedule for reimbursement calculations.

Engine Travel Policy Enforcement: Nightly Caps and Approvals

Engine Travel Policy Enforcement supports flat and tiered nightly lodging caps, location-specific thresholds, and policy assignments for all travelers, individuals, or departments. Its booking-time handling options are:

• Not Allowed: Blocks an out-of-policy reservation.
• Allowed with Reason: Requires the traveler to submit a reason during booking.
• Allowed with Approval: Routes the booking for an authorized approval decision.

Administrators can also configure lodging refundability requirements and choose whether booking-rate controls apply to room rates alone or to room rates including taxes and fees. For Florida's seasonal GSA areas, administrators can maintain location-specific policy thresholds as the published monthly lodging ceilings change, while exception decisions remain in the booking workflow. Federal lodging-tax and mandatory-fee treatment is addressed separately in reimbursement calculations.

Engine Direct Bill: Consolidated Invoicing

Engine Direct Bill extends a line of credit for approved customers, pays eligible participating hotels, and provides one consolidated invoice after stays. Reservation details and company cost codes carry into the billing workflow, supporting accounting review and departmental allocation. The credit arrangement, invoice timing, and payment terms follow the customer's agreement.

Engine Incidentals Coverage: Cardless Check-In

For covered reservations, Engine Incidentals Coverage works with Direct Bill to support check-in without a traveler's personal card. With Engine's Incidentals Coverage add-on, travelers skip credit card authorization forms at check-in. The add-on applies to eligible participating hotel stays, with covered incidental categories and terms determined by the reservation arrangement.

This capability supports company-managed arrival logistics. Charges covered through hotel Incidentals Coverage are distinct from the federal M&IE incidental amount, which covers specified tips, and finance teams can account for these expenses separately.

Engine Reporting and Accounting Integrations: Cost-Code Visibility

Engine Travel Reporting and Analytics provides centralized booking and spend views using fields such as department, project, location, team, job code, and cost center. Travel managers can analyze average nightly rates, policy adherence, and booked activity; finance teams can use exported data in their own FY2027 GSA comparisons.

Supported accounting integrations connect configured Engine transaction records with QuickBooks Online, NetSuite, and Sage Intacct. This ties travel booking details to finance workflows without requiring a separate manual re-entry process for supported synchronized records.

Engine Groups and Spaces: Room Blocks and Event Venues

For conferences, offsites, and larger team travel, Engine Groups handles managed sourcing and hotel room-block coordination for nine or more rooms, with dedicated trip managers and rooming-list management. Negotiated hotel proposals can be evaluated in the context of the applicable Florida GSA ceiling and the full event budget.

When a business event also needs a meeting room or venue, Engine Spaces lets teams browse meeting and event spaces and submit inquiries that connect them directly with venue teams. Spaces supports venue discovery alongside individual business travel and group accommodation planning.

Engine X Charge Card: Employee Spend Controls

Engine X is a business charge card, not a credit card, with no annual fee. It supports physical and virtual employee cards, configured spending limits, and transaction visibility alongside Engine travel records. This makes it useful for company-managed business expenses beyond hotel room charges, including eligible travel-related purchases. All applications subject to credit approval. Card terms and eligibility apply.

Frequently Asked Questions

Does Florida Per Diem Depend on Where I Work or Stay?

For covered federal employees, the authorized temporary duty or work location generally determines the locality rate. A Miami work assignment ordinarily uses Miami's per diem schedule even when the traveler stays in Fort Lauderdale. Federal rules allow an agency-approved lodging-locality alternative in specified circumstances. Private employers apply their own documented reimbursement policies and relevant IRS substantiation requirements.

What If My Hotel Costs Less Than the Lodging Cap?

Under ordinary federal lodgings-plus rules, lodging is reimbursed at actual eligible expense up to the applicable maximum. For a $120 eligible room during a month with a $151 lodging limit, the usual lodging reimbursement is $120, not $151. The M&IE allowance is calculated separately. Federal agencies may authorize actual-expense reimbursement in qualifying cases under applicable rules; private-company policies may differ.

Are Hotel Taxes Included in Florida Lodging Per Diem?

No. Published GSA CONUS lodging ceilings exclude room taxes. Qualifying lodging taxes are separately reimbursable for covered federal travel under the federal travel rules. Mandatory hotel charges other than room taxes can have different treatment under individual agency policies. For example, the VA expense policy allows reimbursement of resort fees when they are non-optional and charged to all guests. Itemized lodging documentation helps distinguish room charges, fees, and taxes.

How Do Conference Meals Affect M&IE?

For covered federal travel, meals provided by the government or included in a conference registration fee generally require the allocated meal amount to be deducted, subject to exceptions under FTR section 301-11.21. For example, deducting the $26 Miami lunch allocation from a full $92 M&IE day leaves $66. Qualifying complimentary hotel or common-carrier meals have a different federal treatment. Private companies apply their documented meal policies.

Can a Private Company Set Different Per Diem Rates?

Yes. Private employers can establish travel reimbursement limits above or below GSA amounts, subject to applicable rules. For favorable accountable-plan treatment, business purpose, adequate substantiation, and timely handling of excess payments matter. Amounts above the applicable federal per diem limit may be taxable wages. See IRS Publication 463 and the IRS Employer's Tax Guide.

When Do FY2028 Florida Per Diem Rates Begin?

FY2028 begins October 1, 2027. As of November 2, 2026, GSA's published per diem files show FY2027 as the latest available fiscal-year schedule. GSA typically announces the next CONUS schedule around mid-August. Travel plans crossing into October 2027 should use the applicable FY2028 rates once those figures are published.