Where a cash value for board and lodging furnished a worker is agreed upon in any contract of hire, the amount so agreed upon shall, if more than the rates prescribed herein, be deemed the value of such board and lodging. Board and lodging furnished in addition to money wages shall be no less than the amount allowed by the Nebraska Department of Administrative Services for state employee travel reimbursement, (see, Nebraska DAS State Accounting Manual at http://www.das.state.ne.us/accounting/nis/am005.htm#expense [File Link Not Available]).
220 Neb. Admin. Code, ch. 2, § 003