Part 11. Travel
Section 5. Travel Reimbursements
Policy number: 11.5.2
Issued by: Office of Accounting
Date Issued: June 29, 2005
Approved By: K. Hegarty, VP and Chief Financial Officer
11.5.2 TRANSPORTATION
A. Introduction
Reimbursements for transportation expenses include personal car mileage, commercial air, rented vehicle, mass transit, and private aircraft.
B. Personal Car Mileage
With the exception
of tolls and parking expenses, reimbursement of mileage is inclusive
of all expenses associated with the operation of a personally owned
or leased vehicle.
1. Mileage Between Cities
Mileage rates are documented in the Texas Mileage Guide, which is available on the State Comptroller's web site.
The distance listed in the mileage guide is the maximum number
of miles for which a traveler may be reimbursed.
Voucher Requirements:
- The voucher must state that travel occurred using a
personally owned or leased motor vehicle.
- Travel locations must be identified on the voucher, and mileage must
be itemized on a point-to-point basis. In other words, mileage is calculated from a starting point to an ending point using beginning and ending odometer readings.
2. Mileage Within a City
An employee may be reimbursed mileage for travel between home and the nearest airport. If travel occurs during work hours, the amount of the reimbursement may not exceed the amount that would have been reimbursed had the employee traveled from the employee's place of employment to the airport. The latest time that an individual may check in for the flight, as specified by the airline, determines whether the travel to the airport occurs during working or non-working hours.
An employee may be reimbursed for the mileage incurred by another person transporting the employee to the airport. The reimbursement may not exceed the reimbursement that would have been paid if the employee had parked at the airport.
3. Multiple Travelers
Coordination of travel must occur when two to four employees employed by the same department travel from the same headquarters to the same duty point at the same time. When coordination of travel is required, only one of the employees may be reimbursed for mileage. However, mileage incurred to travel to a pick-up point by other employees may be reimbursed. Coordination of travel is not required if it is determined infeasible for business reasons.
Voucher Requirements:
- When coordination of travel is determined to be infeasible, a copy of that determination must be submitted with each traveler's voucher transmittal form. The determination must specifically say that coordination of travel is infeasible and list the business reasons.
C. Travel by Rented or Public Conveyance
1. Commercial Air
The reimbursement for commercial air transportation may not exceed
the cost of the lowest available airfare. First class or business
class airfare will only be reimbursed at the coach class rate, unless
it was the only available airfare or a medical necessity.
Voucher Requirements:
- In order for first class or business class airfare to be claimed, the voucher must state and document the reason
that it was chosen.
When an employee combines
business and personal air travel, reimbursement may not exceed
the amount airfare would have been had no personal
travel been included. So long as that limit is not exceeded, all airfare may be reimbursed. Federal taxes on airfare are reimbursable.
2. Rented Vehicle
When an employee uses a rented vehicle for both personal business
and state business, only the portion attributable to state business
may be reimbursed. Rental expenses may not be reimbursed if the
rental was necessary only because the employee combined personal
and state business.
If two or more employees share a rented vehicle,
only the employee who paid the cost of renting the vehicle may be
reimbursed. The other employees may not be reimbursed for any costs
associated with renting the vehicle.
Charges for liability insurance
supplements, personal accident insurance, safe trip insurance, and
personal effects insurance are not reimbursable. The charge for
an additional driver is reimbursable only if it is for another state
employee. A collision damage waiver or a loss damage waiver is reimbursable
unless the waiver is included in the contracted rental rate.
3. Frequent Flyer Miles and Other Discounts
Frequent flyer miles that are earned as the result of a business
trip should be used for business purposes.
An employee may be reimbursed
for the cost of a buy one, get one free promotion. However, the
amount of reimbursement is limited to the charges shown on the ticket
with the employee's name.
4. Out-of-State Travel in a Personally Owned Vehicle
Reimbursement is limited to the lower of average coach airfare
and related expenses or mileage plus allowable meals and lodging.
When additional employees are transported, the average coach airfare
of each employee should be used in the comparison.
5. Travel by Mass Transit, Taxi, or Limousine
Receipts are not required when traveling within a
city by public transportation. However, if public transportation is
used for travel between cities, receipts are required.
The cost of
limousine transportation may be reimbursed only if it is the lowest
transportation available.
Tips may not be reimbursed using state accounts. Tips may be reimbursed using local accounts up to 15%.
D. Travel By Private Aircraft
Employees may be reimbursed for travel in personally owned or leased
aircraft at the rate of 40 cents per highway mile for single engine
aircraft and 55 cents per highway mile for twin engine aircraft.
An employee
may be reimbursed for the cost of renting or chartering an aircraft
if the Texas Department of Transportation—Aircraft Fleet Services provides written approval. An employee
may rent or charter an aircraft if a state-owned aircraft is not available
or if the rental would reduce the cost of transportation.
E. Faculty Travel Grants
Some transportation expense reimbursements for faculty members may be paid using the Faculty Travel Grant account. For information, see the Faculty Travel Grants web site.
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