1. Introduction

This Section details allowable and non-allowable expenditures and reimbursements associated with personal vehicle use for business purposes.

2. Overall Guidelines

  1. The University reimburses mileage associated with personal vehicle use for business purposes at the current federal (IRS and GSA) mileage reimbursement rate. The federal mileage rate is set each calendar year and applies to miles traveled during that calendar year.
  2. Mileage reimbursement rates are inclusive of fuel, vehicle maintenance, towing, repairs, tires, depreciation, and insurance costs. Expenditures associated with these costs are not reimbursable.
  3. Mileage reimbursement rates are not inclusive of expenditures for parking, tolls, or fees for ferries, bridges, and tunnels. Such expenditures are reimbursable provided they are necessary and reasonable.
  4. Employees are required to travel the most direct route when using personal vehicles for business purposes and seeking mileage reimbursement. The most direct route is considered the shorter distance from the traveler’s home or primary work location to the destination point. Exceptions including reasonable circumstances that require an alternate route be traveled may apply.
  5. In accordance with IRS rules, mileage between home and primary work location is considered an employee’s normal commute and is not reimbursable. Employees should deduct normal commute mileage from their requests for mileage reimbursement.
  6. Employees are required to document mileage (with resources such as MapQuest or Google Maps) to be eligible for reimbursement.
  7. If two or more employees travel in the same vehicle, only the employee who owns the vehicle can be reimbursed.

3. Allowable Expenditures

  1. Mileage associated with personal vehicle use for business purposes provided the most direct route is taken.
  2. Necessary and reasonable costs for parking, tolls and fees for ferries, bridges, and tunnels.

4. Non-Allowable Expenditures

  1. Commuting expenses between home and the primary work location.
  2. Personal vehicle expenditures associated with fuel, maintenance, towing, storage, repairs, tires, depreciation, and insurance even when the personal vehicle is used for business purposes. Mileage reimbursement rates are inclusive of these costs.
  3. Mileage associated with routes that are not the most direct route between locations. Exceptions may apply.
  4. Costs associated with traffic violations, fines and/or citations.
  5. Costs associated with damage to the vehicle or vehicle contents caused by accident, vandals, theft, or natural phenomenon.
  6. Mileage reimbursement to/from campus satellites located within a 10-mile radius of the primary campus is not normally allowable except in special circumstances with prior approval or as allowed by union contract.

5. Approvals

The approval requirements mileage reimbursement is outlined in the Approvals section of this standard. See Section 1.08.

6. Exceptions

Exceptions can be requested per the guidelines outlined in the Exceptions section of this standard. See Section 1.08.