When teaching the per diem expense rules, recent press reports about Tom DeLay’s per diem travel expenses offer an interesting comparison.  The Wall Street Journal reports that DeLay and his wife spent $28,000 for a 10-day trip in 2000 to London and Scotland; the hotel and meal costs were $584 per day.  The State Department’s 2000 per diem rate was $318 for London and $306 for Edinburgh.