Texas A&M Agriculture Administrative Services Calendar

The mileage rate for travel occurring during fiscal year 2005 is .35 cents per mile.

A state employee is entitled to be reimbursed for the mileage incurred during the employee's use of a personally owned or leased motor vehicle. With the exceptions of tolls and parking expenses, a mileage reimbursement to a state employee is inclusive of all expenses associated with the employee's operation of a personally owned or leased motor vehicle.

The amount of a mileage reimbursement may not exceed the product of:

• the number of miles traveled as limited by the guide; and
  
  
• the applicable mileage rate.

§ 3.03 Computation of Number of Miles

A. General Provisions

The number of reimbursable miles traveled by a state employee may not exceed the number of miles of the most cost-effective route between the origin of the employee's travel and the employee's final destination. If the employee conducts official state business at locations between the origin of the travel and the final destination, then the most cost-effective route between the origin and the final destination must include the intermediate locations.

The shortest route between points is presumed to be the most cost-effective route. A longer route may be considered the most cost-effective route only if:

• the supporting documentation for the mileage reimbursement states that the longer route is more cost-effective;
  
  
• the supporting documentation provides a reasonable justification for that statement; and
  
  
• the statement and justification are made by the chief administrator of the state agency making the reimbursement or by the chief administrator's designee.

The number of miles of the shortest or most cost-effective route between two points, when both are listed in the Texas Comptroller of Public Accounts Mileage Guide, is the number of miles between those points as listed in the mileage guide or calculated from the employee's odometer.

The number of miles of the shortest or most cost-effective route between two points, when one or both are not listed in the mileage guide, is the number of miles between those points as calculated from the employee's odometer.

When the mileage guide is used to determine the number of miles of the shortest or most cost-effective route between points, "point" means:

• the entire area within the boundaries of an incorporated municipality, if the origin, intermediate location, or final destination of the travel is within those boundaries; or
  
  
• the building, house, highway intersection, or other similarly-localized spot where the origin, intermediate location, or final destination of the travel is located, if that spot is not within the boundaries of an incorporated municipality.

This paragraph applies only when an employee's odometer is used to determine the number of miles of the shortest or most cost-effective route between points. Those miles are not reimbursable unless the employee properly itemizes the mileage on a point-to-point basis with point to point odometer readings and lists either a physical or descriptive address. A descriptive address can be used when there is not a physical address. This can be listed in Section Y on the back of the voucher or listed on the Mileage Log Form and attached to the voucher.

Example:

XYZ Farm 15 miles north of Hwy 281 and 1604 intersection.

The itemization must be sufficiently detailed for the state agency reimbursing the mileage to verify that number, if the agency wanted to do so. Farm-to-market and ranch-to-market roads must be considered when determining the number of miles of the shortest or most cost-effective route. For the purpose of this paragraph "point" means a building, house, highway intersection, or other similarly-localized spot.

The increased number of miles incurred because a state employee is lost or receives inaccurate directions may not be included in the calculation of a mileage reimbursement.

The following examples illustrate this section. These examples do not consider any additional limitations on mileage reimbursements in other sections of the mileage guide.

Example 1 (for destination points found in the mileage guide): A state employee travels from the employee's place of employment in Austin to a location in San Antonio. The mileage guide includes both Austin and San Antonio. Therefore, the mileage eligible for reimbursement is limited to either the mileage shown in the mileage guide between Austin and San Antonio or the mileage calculated from the employee's odometer with physical or descriptive addresses.

Example 2 (for destination points not found in the mileage guide): A state employee travels from a location in Austin to a location not included in the mileage guide. The mileage eligible for reimbursement is limited to the mileage of the shortest or most cost-effective route between those points as calculated from the employee's odometer and physical or descriptive addresses. The reimbursement may be paid only if the mileage is itemized on a point-by-point basis as required by this section.

B. Out-of-State Mileage Computation

The Comptroller's Mileage Guide includes mileage listings for Louisiana, Arkansas, Oklahoma, and New Mexico. Mileage for other states or cities not listed in the Comptroller's Mileage Guide will require odometer readings.

Voucher Requirements:

1. If a state agency uses a longer route to calculate the amount of a mileage reimbursement, then the supporting documentation for the reimbursement must include:

   A. a statement from the agency's chief administrator or the chief administrator's designee that the longer route is more cost-effective than the shortest route; and

   B. a reasonable justification for that statement from the agency's chief administrator or the chief administrator's designee.

2. If a state employee's odometer is used to determine the number of miles of the shortest or most cost-effective route between points, then the supporting documentation must include a mileage itemization point-to-point with either a physical or descriptive addresses in Section Y on the back of the voucher or on the Mileage Log Form (PDF, WordPerfect, Word) and attached to the voucher.

C. Texas Comptroller of Public Accounts Mileage Guide

§ 3.04 Coordination of Travel ("Four-per-car Rule")

In this section, "coordination of travel" means state employees traveling together in one personally owned or leased motor vehicle.

Coordination of travel must occur when two, three, or four state employees employed by the same state agency travel on the same dates with the same itinerary to conduct the same official state business. If more than four state employees employed by the same state agency travel on the same dates with the same itinerary to conduct the same official state business, then coordination of travel is required for each group of four employees and for any fraction in excess of multiple of four employees.

When coordination of travel is required, a state agency may reimburse only one of the state employees riding in the personally owned or leased motor vehicle for mileage to the duty point. However, mileage incurred by a state employee to meet at a location (other than the place of employment) or pick up other state employees to coordinate travel to the duty point may be reimbursed, subject to the limitations in Section 3.06(C). For the purpose of Section 3.06(C):

• the location where state employees meet to coordinate travel is their duty first point; and
  
  
• the locations where a state employee picks up other state employees to coordinate travel are the employee's duty points.

Notwithstanding the preceding paragraphs, coordination of travel is not required if a chief administrator of the state agency that employs the employee determines before travel that coordination of travel is unfeasible. That determination may be made only if the unfeasibility is caused by factors relating to official state business. Determinations may be made only on a trip-by-trip basis.

The following example illustrates this section. The place of employment of four state employees who work for the same state agency is in San Antonio. The agency instructs the employees to travel on the same official state business to Houston, at the same time. Each of the employees decides to take their spouse with them to Houston. A total of four personally owned motor vehicles are taken by the employees to Houston. Under these facts, the agency may reimburse only one of the employees for mileage even if the chief administrator determines in advance of travel that coordination of travel is unfeasible.

Voucher Requirements:

When a chief administrator of a state agency determines that coordination of travel is unfeasible for a group of state employees, the supporting documentation for each mileage reimbursement to those employees must include the original or a copy of that determination. The determination must specifically say that coordination of travel is unfeasible and list the official state business reasons for the unfeasibility. A general description of the circumstances of travel without a determination that coordination of travel is unfeasible is insufficient.

§ 3.05 Travel Outside Texas

General Provisions

A state employee who is authorized by a state agency to use a personally owned or leased motor vehicle to travel to and from a duty point outside Texas, including a duty point in a foreign country, is entitled to be reimbursed by the agency for the mileage incurred. The mileage reimbursement must be equal to the actual miles traveled between the employee's designated headquarters and the duty point multiplied by the mileage rate. When deciding whether to authorize a state employee under this section, a state agency shall consider its duty to conserve funds as discussed in Section 1.02.

§ 3.06 Travel Between a Residence and an Airport, or a Duty Point

A. Travel Between a Residence and an Airport

When a state employee travels between the employee's residence and an airport, a state agency may reimburse the employee for the employee's actual mileage at the mileage rate. If the travel occurs during working hours, the reimbursement may not exceed the reimbursement that would be paid if the employee had traveled between the employee's place of employment and the airport. The latest time that an individual may check in for the flight as specified by the airline, determines whether travel to the airport occurs during working or non-working hours. The actual arrival time of a flight determines whether travel from the airport occurs during working or non-working hours.

• From place of employment if check-in time is during working hours.
  

• From residence if check-in time is before working hours.

Example: Employee's working hours are 8-5. Flight departing at 9:00 a.m. with a check- in time of 8:30 a.m. Employee leaves their residence to the airport at 7:00 a.m. Employee can only be reimbursed for the 8 miles from their place of employment to the airport as the check-in time is during working hours.

A state agency may reimburse a state employee for the mileage incurred by another person while transporting the employee between the employee's residence and an airport. However, the reimbursement may not exceed the reimbursement that would be paid if the employee had parked a personally owned or leased motor vehicle at the airport.

This subsection applies only when the purpose of traveling between a residence and the nearest airport is to catch or disembark from a flight.

Voucher Requirements

The supporting documentation for a mileage reimbursement subject to this subsection must satisfy all the following requirements:

1. If the reimbursement is for travel to an airport, then the supporting documentation must state the latest time that the airline would have allowed the employee to check-in for the flight.
   
   
2. If the reimbursement is for travel from an airport, then the supporting documentation must specify the actual arrival time of the flight.
   
   
3. If the employee is claiming reimbursement for mileage incurred by another individual while transporting the employee between the employee's residence and the airport, then the supporting documentation must specify the cost of parking at the airport that would have been incurred had the employee transported himself or herself.
   
   
4. The travel voucher must specify the employee's working hours.
   
   
5. Airports are listed on the State Comptrollers Mileage Guide by the airport code. Example: College Station Airport is CLL.

B. Travel Between the Airport and a Residence

The actual travel time of a flight determines whether travel from the airport to the residence occurs during working or non-working hours.

• During working hours to place of employment;
  
  
• After working hours to residence.

Example: Employee's working hours are from 8 to 5. Scheduled arrival time of the flight was 4:00 p.m., due to a flight delay, the plane did not arrive until 5:30 p.m. The employee may be reimbursed the 23 miles to his residence since the flight did not actually arrive until after their working hours.

C. Travel Between a Residence and a Duty Point

Except as otherwise restricted by this subsection, a state agency shall reimburse a state employee who travels between the employee's residence and the employee's duty point for mileage.

During work hours

If the travel occurs during working hours, the amount of the reimbursement may not exceed the amount that would have been reimbursed had the employee traveled between the employee's place of employment and the duty point.

If the travel occurs before working hours on a work day, the amount of the reimbursement may not exceed the amount that would have been reimbursed had the employee traveled between the employee's place of employment and the duty point. The preceding limitation does not apply if the employee is required to travel because of an unforeseen emergency that is related to official state business.

• Before or during working hours on a work day may not be claimed more than from place of employment.
• After working hours on a work day or not on a work day, claim from residence.

Example: Employee's working hours are 8 to 5. He traveled to the duty point from his residence, on a work day, at 7:00 a.m. The employee is limited to the mileage from his place of employment to the duty point; 8 miles.

Duty Point to Residence

For travel from a duty point to a residence, whether travel occurs during working or non-working hours is determined by the time that the employee:

• leaves the duty point, if the duty point is within the employee's designed headquarters; or
  
  
• arrives at the residence, if the duty point is outside the employee's designated headquarters.

In this subsection, "duty point" includes an airport if the purpose of traveling between a residence and the airport is not to catch or disembark from a flight.

Travel FROM a duty point located outside the employee's designated headquarters to a residence:

For travel from a duty point to a residence, whether travel occurs during working or non-working hours is determined by the time the employee arrives at the residence.



Because the duty point is located outside the employee's headquarters, and the employee arrived at the residence after working hours, the employee may be reimbursed for the 80 miles to the residence.

Travel FROM a duty point within the employee's designated headquarters to a residence:

Whether travel occurs during working or non-working hours is determined by the time the employee leaves the duty point, if the duty point is within the employee's designated headquarters.

Employees can only be reimbursed for mileage to place of employment, 3 miles, since the employee left the duty point during working hours.

Voucher Requirements:

The supporting documentation for a mileage reimbursement subject to this subsection must satisfy all the following requirements.

1. If the amount of a mileage reimbursement for travel that occurred before working hours on a work day exceeds the amount that could be reimbursed had the employee traveled between the employee's place of employment and the duty point, then the supporting documentation must include an explanation of the unforeseen emergency.
   
   
2. The supporting documentation must specify the employee's working hours.
   
   
3. If the reimbursement is for travel from a residence to a duty point, then the supporting documentation must specify the time that the employee left the residence.
   
   
4. If the reimbursement is for travel from a duty point within the employee's designated headquarters to a residence, then the supporting documentation must specify the time that the employee left the duty point.
   
   
5. If the reimbursement is for travel from a duty point outside the employee's designated headquarters to a residence, then the supporting documentation must specify the time that the employee arrived at the residence.
   
   
6. If the reimbursement is for travel that occurred during working hours or before working hours on a work day, then the supporting documentation must state that the number of miles between the residence and the duty point is not more than the number of miles between the employee's place of employment and the duty point.

C. Travel Between a Residence and a Place of Employment

A state agency shall reimburse a state employee for mileage when the employee travels between the employee's residence and the employee's place of employment if:

• an extraordinary circumstance necessitates the travel; and
• the travel occurs during non-working hours.

In this subsection "extraordinary circumstance" means an event that:

• threatens the public health or safety; or
• has caused or threatens to cause damage to public property.

The starting time of the travel determines whether the travel occurs during non-working hours.

A state agency may not reimburse a state employee for mileage when the employee travels between the employee's residence and the employee's place of employment except as discussed above.

Voucher Requirements

The supporting documentation for a mileage reimbursement subject to this subsection must:

1. Specify the employee's normal working hours; and
   
   
2. Include a description of the extraordinary circumstance requiring the travel; and
   
   
3. State the starting time of the travel.

§ 3.07 Mileage Incurred While Obtaining Meals

A. Meal Obtained in a Duty Point

This subsection applies only when a state employee obtains a meal in the employee's duty point. The employee is entitled to be reimbursed for the mileage incurred while obtaining the meal if the meal expense is reimbursable. When determining whether a meal expense is reimbursable under this subsection, the maximum meal reimbursement per day is ignored.

The following example illustrates this subsection: A state employee's duty point is Odessa. After the employee has already incurred $30 in meal expenses on a day, the employee incurs an additional $15 in meal expenses in Odessa on the same day. The employee is entitled to be reimbursed for mileage incurred while obtaining the additional meal even though the meal is not reimbursable because meal expenses are over the allowable rate for the State of Texas.

B. Meal Obtained Outside a Duty Point

This subsection applies only when a state employee obtains a meal outside the employee's duty point. The employee is entitled to be reimbursed for the mileage incurred to the boundary of the duty point while obtaining the meal if the meal expense is reimbursable. When determining whether a meal expense is reimbursable under this subsection, the maximum meal reimbursement per day is ignored.

The following example illustrates this subsection: A state employee's duty point is Houston. The employee decides to obtain a meal in Katy, which is located west of Houston. The employee is entitled to be reimbursed for the mileage incurred within the city limits of Houston. The mileage incurred outside the city limits of Houston is not reimbursable.

§ 3.08 Mileage Incurred While Obtaining Lodging

A. Lodging Obtained in a Duty Point

This subsection applies only when a state employee obtains lodging in the employee's duty point. The employee is entitled to be reimbursed for the mileage incurred while obtaining the lodging if the lodging expense is reimbursable.

B. Lodging Obtained Outside a Duty Point

A state employee is entitled to be reimbursed for mileage incurred while obtaining lodging outside the employee's duty point. However, the reimbursement amount for mileage incurred outside the duty point may not exceed the difference between the cost of the lodging, plus cost of additional mileage from duty point to lodging compared to cost of lodging that was available within the duty point.

§ 3.09 Parking

Except as otherwise provided by this section, a state agency may reimburse a state employee for the parking expenses incurred when the employee travels in a state-owned motor vehicle, a personally owned or leased motor vehicle, or a rented motor vehicle.

A state agency may not reimburse a state employee for a parking expense incurred at a location if all the mileage incurred to reach the location is not reimbursable.

A parking expense incurred by a person while dropping off or picking up a state employee at the airport is reimbursable.

Voucher Requirements:

1. The supporting documentation for the reimbursement of a parking expense must satisfy all the following requirements:
   
   
   1. List each day the expense was incurred. The listing of a range of days satisfies this requirements, except that a listing may not cover more than one fiscal year.
      
      
   2. List the amount of the expense that was incurred each day. If the amount was the same for each day, then listing the amount only once satisfies this requirement.
      
      
   3. A receipt for the expense is not required to be included in the supporting documentation.
      
      
2. Object code 3025 must be used for travel within Texas
   
   
3. Object code 3125 must be used for travel outside Texas but within in the United States, U.S. possessions, Canada, or Mexico.
   
   
4. Object code 3310 must be used for all other travel.

§ 3.10 Tolls

Except as otherwise provided by this section, a state agency may reimburse a state employee for tolls paid when the employee travels in a personally owned or leased motor vehicle, a rented motor vehicle, or a state-owned or leased motor vehicle.

A state agency may not reimburse a state employee for tolls paid:

• while operating a personally owned or leased motor vehicle if the mileage incurred while engaged in that travel is not reimbursable;
• while operating a rented motor vehicle if the rental cost is not reimbursable; or
• while using a rented motor vehicle to obtain a meal within the employee's designated headquarters.

Voucher Requirements:

1. Object code 3025 must be used for tolls incurred within Texas.
   
   
2. Object code 3125 must be used for tolls incurred outside Texas but within the United States, U.S. possessions, Canada, or Mexico.
   
   
3. Object code 3310 must be used for tolls incurred elsewhere.