Code of Colorado Regulations
100 - Department of Personnel and Administration
101 - Division of Finance and Procurement
1 CCR 101-1 - STATE OF COLORADO FISCAL RULES
Chapter 5 - TRAVEL
1 CCR 101-1-5-1 - TRAVEL
Universal Citation: 100 CO Code Regs 1 CCR 101-1-5-1
Current through Register Vol. 48, No. 6, March 25, 2025
1. AUTHORITY
§ 24-9-104(2), C.R.S. (Mileage Allowances)
§24-30-202(20.1), C.R.S. (Travel Advance Limits)
§24-30-202(26), C.R.S. (State Controller's Authority)
Executive Order D 021-07 - Efficient Management of State Employee Travel Expenses
U.S. Code, Title 26, §§162(a), 262, and 274(d) (Internal Revenue Code)
26 CFR Ch. 1, §1.274-5T Substantiation Requirements (Temporary) (Treasury Regulations)
Rev Rul. 99-7, 1999-5 C.B. 4, Deductibility of Daily Transportation Expenses
IRS Publication 463 (2022) - Travel, Entertainment, Gift, and Car Expenses
Department of Military and Veterans Affairs Regulation 612 - Colorado National Guard State Active Duty
2. DEFINITIONS
2.1. Approving Authority - An individual who has authority to approve travel for State Business and related matters.
2.2. Commercial Campground - An area of land where space and facilities are provided for temporary accommodation of persons in tents or recreation vehicles.
2.3. Commercial Card - See Fiscal Rule 2-7 State Commercial Cards. 2.4. Commercial Card Program - All card (Procurement, Travel, One Card) accounts and services provided to the State and participating entities by the bank.
2.4. Commuting - Travel between and an employee's or State Official's personal residence to one or more regular places of business.
2.5. Commuting Miles - Distance between an Employee's Residence and an employee's Regular Work Location. Per IRS Publication 463, commuting miles are not reimbursable. See State Controller "Mileage Reimbursement Policy".
2.6. CONUS - The 48 continental United States, including the District of Columbia.
2.7. Elective Officer - Governor, Lieutenant Governor, Treasurer, Secretary of State, Attorney General, or member of the State Board of Education.
2.8. Electronic Signature - Any identifier or authentication technique attached to or logically associated with an electronic record that is intended by the person using it to have the same force and effect as a manual signature. "Electronic signature" includes digital signatures.
2.9. Employee's Residence - The employee's or State Official's home; the place where the employee or Official lives. Same meaning for Traveler's Residence.
2.10. Expenses Incurred for the Benefit of the State - Expenses incurred that enable a State employee or State Official to perform assigned duties or enable a State Agency or Institution of Higher Education to carry out responsibilities required by law.
2.11. Foreign Travel - Travel to any out-of-country destination not included within the definitions of In-State Travel or Out-of-State Travel.
2.12. In-State Travel - Travel within the State of Colorado and to the immediate area outside the State that is a necessary part of an otherwise "in-state" trip.
2.13. Incidental Expenses - Tips given to porters, baggage carriers, bellhops, hotel maids, and skycaps for airport check-in. Incidental Expenses related to meals include fees and tips.
2.14. Institution of Higher Education - A public college, community college, or university established as part of the State.
2.15. IRS - The Internal Revenue Service, established under the U.S. Department of the Treasury.
2.16. Lodging - Any commercial accommodations available or offered for use for which a rate schedule has been established and payment is required. Commercial Lodging includes hotels, motels, other suites owned and operated by commercial businesses, and commercial campgrounds.
2.17. Meals and Incidental Expenses - Meals include breakfast, lunch, and dinner. Incidental Expenses include fees and tips.
2.18. Metropolitan Area - The 50-mile radius surrounding the Traveler-s Regular Work Location, regardless of the location of the Traveler's Residence. See Travel Guidance.
2.19. One Card - See Fiscal Rule 2-7 (State Commercial Card).
2.20. Out-of-State Travel - Travel within CONUS, other than In-State Travel, or within Alaska or Hawaii.
2.21. Political Expenses - Expenses incurred in relation to activities that are primarily designed to further the interests of a candidate, political party, or special interest group.
2.22. Price Agreement - See Fiscal Rule 3-3 State Contracts.
2.23. Procurement Card - See Fiscal Rule 2-7 State Commercial Cards.
2.24. Regular Work Location - State Work Location where an employee is assigned to work.
2.25. Regular Agency Work Location - State Headquarters Work Location for an employee's agency for an employee who does not have a Regular Work Location.
2.26. Reimbursement Request - A request for reimbursement of travel expenses submitted by a Traveler pursuant to §10 of this Fiscal Rule.
2.27. State Active Duty - The status of members of the National Guard who are ordered to State Active Duty pursuant to Department of Military and Veterans Affairs Regulation 612.
2.28. State Business - Official State business or other duties undertaken for State purposes and for the benefit of the State.
2.29. State Commercial Card Program Manager - The individual designated to assist a bank in the administration of the Commercial Card Program and manager of the contract between the State and the bank. The liaison between entities participating in the Commercial Card Program and the bank.
2.30. State Headquarters Work Location - Location for the employee's agency that includes the agency's Executive Director's Office.
2.31. State Official - An Elective Officer, head of a Principal Department, and any other State officer. State Official does not include members of the General Assembly, members of the judiciary, or any member of a board, commission, council or committee who receives no compensation other than a per diem allowance or necessary or reasonable expenses.
2.32. Temporary Work Location - A location where employment is expected to continue, and does continue, for one year or less that is not the Traveler's Regular Work Location. A Traveler works in a Temporary Work Location at the direction of Traveler's Appointing Authority to complete temporary State Business.
2.33. Travel Advance - The advance of funds to a Traveler for approved travel expenses by a State Agency or Institution of Higher Education pursuant to §6 of this Fiscal Rule.
2.34. Travel Card - See Fiscal Rule 2-7 (State Commercial Cards).
2.35. Travel Expenses - See §7 of this Fiscal Rule.
2.36. Traveler - A State employee who receives required approvals to travel on State Business and is Traveling Away from Home.
2.37. Traveler's Regular Work Location - The location where the Traveler is assigned to work, including the entire Metropolitan Area of the Traveler's Regular Work Location.
2.38. Traveler's Residence - The location where the Traveler maintains the Traveler's primary family home. Also referred to as Employee's Residence for Transportation.
2.39. Traveling Away from Home -
2.39.1. A Traveler is Traveling Away from Home if:
2.39.1.1. The Traveler's duties require the Traveler to be away from the Traveler's Regular Work Location substantially longer than an ordinary day's work (see Travel Guidance); and
2.39.1.2. The Traveler needs to sleep or rest to meet the demands of the Traveler's work while away from the Traveler's Regular Work Location, and the Traveler stays overnight; and
2.39.1.3. The Traveler is performing duties at a location that is outside the Traveler's Metropolitan Area.
2.40. Transportation - Travel by any means of conveyance including vehicle, train, bus, shuttle, taxi, ride share, and other transportation services. Does not include scooter rentals, bicycle rentals, or electric bicycle rentals. Transportation expenses are costs for local State Business travel that is within the employee's Metropolitan Area and employee is not Traveling Away from Home.
3. RULE
3.1. Scope - All Travelers shall comply with this rule when Traveling Away from Home and for all other situations included in this Fiscal Rule.
3.2. Reimbursement - A Traveler may be reimbursed for travel expenses only if the:
3.2.1. Traveler is Traveling Away from Home, or meets the criteria in one of the special situations described in §12 of this Fiscal Rule;
3.2.2. Travel is:
3.2.2.1. For State Business - travel charged to the State, regardless of the funding source, shall be for the benefit of the State;
3.2.2.2. Only for the time period necessary;
3.2.2.3. Completed using the most economical means available which will satisfactorily accomplish the State Business; and
3.2.2.4. Approved by the Approving Authority as required by §5 of this Fiscal Rule;
3.2.3. Expenses are reasonable under the circumstances;
3.2.4. Traveler submits adequate documentation of the travel expenses to the Approving Authority in accordance with state statute, IRS regulations, grant requirements, and other requirements as determined by the Agency or Institution of Higher Education; and
3.2.5. Reimbursement Requests and Travel Advances are settled as required by §10 of this Fiscal Rule.
3.3. Traveler's Responsibilities - A Traveler is responsible for controlling expenses at a reasonable level, ensuring that the State receives adequate value for the amounts expended and minimizing risk to the State. A Traveler shall identify Expenses Incurred for the Benefit of the State while Traveling Away from Home and request a purchase, advance, or reimbursement for only those expenses.
3.4. Approving Authority's Responsibilities - The Approving Authority shall review the expenses claimed by a Traveler and authorize a purchase, advance, or reimbursement for only those expenses incurred for State Business. The Approving Authority may require documentation, in addition to the documentation prescribed by this Fiscal Rule, deemed necessary or advisable by the Approving Authority in connection with the review and authorization of expenses.
4. TRANSPORTATION EXPENSES
4.1. Transportation situations include the following:
4.1.1. Local business travel within an employee's Metropolitan Area when the employee is not Traveling Away from Home;
4.1.2. Transportation outside the employee's Metropolitan Area for Travel within a single day; and
4.1.3. Travel to a Temporary Work Location. See State Controller Technical Guidance Taxability of State Travel Reimbursements.
4.2. Transportation Expenses include:
4.2.1. Mileage expenses See State Controller Mileage Reimbursement Policy.
4.2.2. Train, bus, shuttle, taxi, and other transportation services; and
4.2.3. Tolls and parking fees.
5. TRAVEL AUTHORIZATION
All travel shall be authorized in accordance with the procedures in this section, regardless of the sources of funding (including reimbursements by third parties).
5.1. In-State Travel - Prior authorization by the Approving Authority for all In-State Travel may be required, at the discretion of the State Agency or Institution of Higher Education.
5.2. Out-of-State Travel - Prior written or electronic authorization by the Chief Executive Officer, or delegate, of a State Agency or Institution of Higher Education shall be required for all Out-of-State travel.
5.3. Travel to Washington, D.C.
5.3.1. Prior written or electronic authorization by the Office of the Governor or by another Elective Officer, or delegate of any of them, and the Chief Executive Officer, or delegate, of the State Agency or IHE shall be required for all travel to Washington D.C.
5.3.2. Principal Departments except for Principal Departments headed by other Elective Officers:
5.3.2.1. Shall submit travel plans to the Office of the Governor's travel designee 30 days in advance of departure to Washington, D.C. The travel designee may agree to fewer days' advance notice in specific situations.
5.3.2.2. Shall include the purpose of the trip, length of stay, the cost of the trip, intended source of payment for the trip, and a schedule of all appointments with any member of Congress or his or her staff or federal government department or agency personnel.
5.3.2.3. All Principal Departments on Google shall use the Google Doc for travel approvals. Other Principal Departments shall communicate by e-mail to the Office of the Governor.
5.3.3. For State Agencies with other Elective Officers - Follow the procedure in each other Elective Officer's office for approving travel to Washington, D.C.
5.3.4. For Institutions of Higher Education - Follow each Institution of Higher Education's procedure for approving travel to Washington, D.C.
5.4. Foreign Travel - Prior written or electronic authorization by the Governor, other Elective Officer, the Commissioner of the Department of Education, or a delegate of any of them, and the Chief Executive Officer, or delegate, of the State Agency benefiting from the Foreign Travel shall be required for all Foreign Travel, except for Foreign Travel undertaken by employees of the Department of Higher Education. Prior written authorization by the Chief Executive Officer of the Department of Higher Education shall be required for all Foreign Travel by employees within the Department of Higher Education, including employees of Institutions of Higher Education. The Chief Executive Officer of the Department of Higher Education, with the approval of the State Controller, may delegate the authority to approve Foreign Travel to the Chief Executive Officer, or a delegate, of a specific Institution of Higher Education.
5.5. Travel at No Cost to the State - Prior authorization by the Approving Authority is required for any State Business travel for which reimbursement is made directly to the State or a State employee by a non-State organization.
6. TRAVEL ADVANCE
6.1. Travel Advance Form - A Traveler shall complete a Travel Advance Form to obtain an advance for approved travel expenses, which shall contain a statement as to the purpose of the travel. Each Agency and Institution of Higher Education shall develop a Travel Advance form for use by its Travelers.
6.2. Amount of Advance - The amount of the advance shall be computed using the applicable per diem rates and other allowable estimated out of pocket amounts. A Travel Advance shall not exceed the lesser of the $2,500 statutory limit or the amount that was approved by the State Controller, or the State Controller's designee, per Traveler per trip. See 24-30-202(20.1), C.R.S.
6.3. Approval - Travel Advances requested from the State require prior authorization from the Approving Authority and approval by the Chief Fiscal Officer, or delegate, for the Agency or Institution of Higher Education authorizing the travel.
6.4. Settlement of Advance - Upon completion of travel, a Traveler shall settle all Travel Advances made to the Traveler by following the requirements for timing, content and receipts set forth in §10 of this Fiscal Rule. The Traveler shall reimburse the State to the extent that the amount of a Travel Advance received by the Traveler pursuant to this §6 exceeds the actual expenditures for reimbursable items in §7 of this Fiscal Rule.
7. TRAVEL EXPENSES
A Traveler Traveling Away from Home shall be reimbursed for the Travel Expenses set forth in this section, if all of the requirements of §3 of this Fiscal Rule are met. Agencies shall not reimburse Travelers for Travel Expenses if the Traveler is not Traveling Away from Home.
7.1. Lodging -A Traveler shall submit receipts for Lodging as documentation of the expense. A Traveler shall use Commercial Lodging except when furnishing their own Lodging as set forth in §12 of this Fiscal Rule and shall not use an alternative to Commercial Lodging.
7.2. Meals and Incidental Expenses - Under regulations issued by the Internal Revenue Service, Travelers are required to use the method chosen by the State for reimbursement of meals and Incidental Expenses. The State has chosen to use the standard allowance method for meals and Incidental Expenses, rather than the actual cost method. Under the standard meal allowance method, a Traveler shall claim the authorized meal per diem rate for each meal the Traveler would normally have eaten while Traveling Away from Home. If a meal is included in a conference fee or is provided with the cost of Lodging, a Traveler shall not request reimbursement for the standard meal allowance, unless the meal provided is determined to be inadequate by the Traveler. The Traveler shall include the total Incidental Expense per diem rate for each overnight stay, but shall not request reimbursement for Incidental Expenses that do not include an overnight stay. Under no circumstances shall a Traveler request reimbursement for more than the applicable per diem rate. Because meals and Incidental Expenses are paid on a per diem basis, receipts for meals and Incidental Expenses are not required. See §13 of this Fiscal Rule for reference to the current standard per diem rates for meals and Incidental Expenses. Centrally Billed Commercial Cards (i.e. One Cards, Centrally Billed Travel Cards, and Procurement Cards) shall not be used to pay for meals or Incidental Expenses while Traveling Away From Home. For Meals and Incidental Expenses, members of the Colorado National Guard State on Active Duty shall not be considered State employees, and shall be reimbursed for meals on an actual cost basis not to exceed per diem rates.
7.3. Meals and Incidental Expenses for Days Traveler Departs and Returns - A State Agency or Institution of Higher Education shall use either of the following methods for an advance or reimbursement for meals during partial travel days, except each State Agency or Institution of Higher Education must use the same method for all of that State Agency's or Institution of Higher Education's Travelers:
7.3.1. A Traveler claims 75% of destination city's per diem rate, including Incidental Expenses, for the day of departure, and 75% of the departing city's per diem rate, Including Incidental Expenses, on the day of return; or
7.3.2. A Traveler claims meals based on departure and arrival time. State Agencies and IHEs that use the time of day method for days Travelers depart and return shall reimburse Travelers for meals as shown in the following table:
|
Meal |
Departing Time to Destination City (i) |
On-site at Destination City |
Return Time to Home/Office (ii) |
|
Breakfast |
Yes if leaving before 5 am |
Yes |
Yes |
|
Lunch |
Yes if leaving before 11 am |
Yes |
Yes if arrival is after 1 pm |
|
Dinner |
Yes if leaving before 5 pm |
Yes |
Yes if arrival is after 8 pm |
i. Departure from home/office to destination site (City of Departure)
ii. Return from destination to home/office (City of Arrival)
7.3.3. Alternatively, State Agencies and Institutions of Higher Education may use the percentage method described in §7 of this Fiscal Rule.
7.3.4. A State Agency or Institution of Higher Education must use the same method for days Traveler departs and returns for all of that Agency's or Institution's Travelers. See §7.3 of this Fiscal Rule.
7.4. Transportation - A Traveler shall be reimbursed only for the dollar equivalent of the most economical means of Transportation available to the Traveler that satisfactorily accomplishes the State Business. Reimbursement shall be limited to the actual cost of commercial Transportation. A Traveler requesting reimbursement shall submit receipts for all Transportation expenses except as provided in §7.11 of this Fiscal Rule.
7.5. State Fleet Vehicles - Travelers are encouraged to use State fleet vehicles when they are available and meet the needs of the Traveler, unless the Traveler's State Agency or Institution of Higher Education has a more restrictive policy.
7.6. Rental Vehicles - State Agencies and Institutions of Higher Education shall use State Price Agreements for automobile rentals in order to ensure adequate liability insurance coverage, unless the State Price Agreement does not meet the needs of the Traveler. In instances where a State Price Agreement is not used for automobile rental, the Traveler shall purchase liability insurance in the amount of $1,000,000 through the automobile rental company the Traveler uses. Various upgrades provided at extra cost by vehicle rental companies, such as satellite radio, GPS units, etc., are not reimbursable unless necessary for State Business or safety reasons and approved by the Approving Authority. A Traveler shall submit receipts for rental vehicles as documentation of the expense and shall be reimbursed for the actual cost of rental vehicles, provided the Traveler complies with §3 of this Fiscal Rule.
7.7. Use of Personal Vehicles
7.7.1. Insurance - If a Traveler uses the Traveler's personal vehicle on State Business the Traveler is not covered by the State's automotive insurance.
7.7.2. Mileage for Personal Vehicles - A Traveler shall be allowed mileage reimbursement for each mile actually and necessarily traveled on State Business using the Traveler's personal vehicle as provided in the State Controller Mileage Reimbursement Policy. A Traveler normally shall be reimbursed at the mileage rate designated for two-wheel drive vehicles. A Traveler shall be reimbursed at the mileage rate designated for four-wheel drive vehicles only when the use of four-wheel drive is necessary because of road, terrain, or adverse weather conditions. Commuting expenses incurred while traveling between a Traveler's Residence and Traveler's Regular Work Location are non-reimbursable personal expenses. §
24-9-104(2), C.R.S establishes the mileage rate to be used for reimbursement of State Business travel. The current mileage rates are posted on the website of the Office of the State Controller.
7.8. Airfare - Travelers shall use the most advantageous airline based on cost, time, and schedule. A Traveler shall be reimbursed for baggage fees if not included in the airfare.
7.9. Tips - A Traveler cannot claim tips as a separate item on a Reimbursement Request. Tips paid to porters, baggage carriers, bellhops, hotel maids, and skycaps for airport check-in are included in Incidental Expenses. Tips paid in conjunction with meals are included in the standard meal allowance. Tips for commercial Transportation, such as taxi and shuttle drivers, shall be reimbursable as part of and shall be included in the cost of the Transportation.
7.10. Other Allowable Travel Expenses - In addition to Lodging, meals, and Transportation, the actual expenses identified below, incurred as a part of approved travel, are allowable if necessary to complete State Business:
7.10.1. Commercial Transportation such as taxi and shuttle expenses - A receipt shall be required for each individual ride in a commercial vehicle costing over $25, including tip;
7.10.2. Camping site fees paid for a commercial campground or a state or national park - A receipt shall be required for any fee over $25;
7.10.3. Parking fees - A receipt shall be required for any single fee over $25;
7.10.4. Airline baggage fees - A receipt shall be required for baggage fees in excess of the standard fee for a single bag;
7.10.5. Telephone, fax, internet access, and other similar miscellaneous business expenses paid for State Business - A receipt shall be required for any single charge over $25;
7.10.6. Toll road charges - A receipt shall be required for charges over $25; and
7.10.7. Transaction charges for additional fees for use of the State Commercial Card.
7.11. Summary of Allowable Travel Expenses
|
Type of Travel Expense |
Reimbursement |
Receipt Required? |
|
Lodging |
Actual |
Yes |
|
Meals (Standard) |
Per Diem Rate |
No |
|
Meals (Camping) |
60% of the applicable Per Diem Rate |
No |
|
Incidental Expenses |
Per Diem Rate |
No |
|
Transportation (other than airfare) |
Actual |
Yes if over $25 |
|
Rental Vehicles |
Actual |
Yes |
|
Mileage for Personal Vehicles |
The reimbursement rate in § 24-9-104(2) C.R.S. |
No |
|
Airfare |
Actual |
Yes |
|
Tips - Transportation |
Taxi, Ride Share |
Yes |
|
Tips - non-Transportation |
Included in Per Diem |
No |
|
Other Allowable Travel Expenses not Paid with a Commercial Card |
Actual |
Yes if over $25 |
|
Other Allowable Travel Expenses |
Actual |
Yes |
8. NON-ALLOWABLE TRAVEL EXPENSES
A Traveler shall not be reimbursed or use any state funds for the following expenses, which are not allowable travel expenses:
8.1. Alcoholic beverages or recreational and medical marijuana;
8.2. Entertainment expenses;
8.3. Meals for travel in a single day.
8.4. Personal expenses incurred during travel that are primarily for the benefit of the Traveler and not directly related to State Business;
8.5. Political expenses;
8.6. Traffic fines and parking tickets;
8.7. Late fees for individually billed Travel Cards;
8.8. Premium add-on costs on airline tickets, unless pre-approved by the Traveler's State Agency or Institution of Higher Education, as defined in the State Controller Travel Guidance;
8.9. Commuting - see State Controller Technical Guidance Taxability of State-Owned Vehicles, and
8.10. Certain insurance coverage - The State Commercial Card Program provides travel insurance for Travelers who use one of the State Commercial Cards, but the State does not provide insurance if a Traveler uses the Traveler's personal credit card. The cost of additional or other types of coverage shall not be reimbursed by the State, unless required by §7.6 of this Fiscal Rule or permitted by the policy of the Institution of Higher Education, including without limitation, expenses paid by a Traveler for the following:
8.10.1. Collision damage waiver or loss-of-use waiver for rental vehicles, as this coverage is automatically provided with use of one of the State Commercial Cards;
8.10.2. Additional or supplemental liability insurance on vehicles rented through a State Price Agreement Vendor;
8.10.3. Trip cancellation insurance;
8.10.4. Personal accident and personal effects insurance on rental vehicles; and
8.10.5. Supplemental life insurance for airline or common carrier travel.
9. CERTIFICATION AND APPROVAL
9.1. Certification - Each Travel Advance form or Reimbursement Request shall contain the following certification signed manually, or electronically, if allowed by the Traveler's State Agency or Institution of Higher Education by the Traveler:
"I certify that the statements in the above schedule are true and correct in all respects; that payment of the amounts claimed herein has not and will not be reimbursed or paid by any other source; that travel performed for which an advance or reimbursement is claimed was or will be performed by me while on State Business and that no claims are included for expenses of a personal or political nature or for any other expenses not authorized by the Fiscal Rules; and that I actually incurred or paid the operating expenses of the motor vehicle for which reimbursement is claimed on a mileage basis. Further, I hereby authorize the State to deduct from my pay any amount paid to me in excess of my authorized expenses as provided by Fiscal Rule 5-1."
9.2. Approval - If approved, the Approving Authority shall endorse the Reimbursement Request or Travel Advance request manually, by electronic signature, or by approval through a dedicated approval system.
10. REIMBURSEMENT REQUIREMENTS
10.1. Timing - A Reimbursement Request shall be filed within 60 days of completion of travel to allow for proper recording of expenses and to obtain reimbursement for approved travel expenses. Reimbursement Requests submitted between 61-90 days of completion of travel must be accompanied by a justification as to why the submission was late, and the employee may be taxed in accordance with the Internal Revenue Code and its implementing regulations. Any Reimbursement Requests submitted after 90 days will not be reimbursed.
10.2. Content - Each State Agency and Institution of Higher Education shall develop a Reimbursement Request form for use by its Travelers. The Reimbursement Request form shall contain all of the following:
10.2.1. Amount - The amount of each separate expenditure incurred while Traveling Away from Home, such as the cost of Transportation or Lodging;
10.2.2. Time - Dates of departure for and return from the destination city and the number of days spent on State Business while Traveling Away from Home;
10.2.3. Place - Destinations or locality of travel, described by name of city or town or other similar designation; and
10.2.4. Purpose - Reason for travel or a description of what State Business is being conducted during the travel.
10.3. Receipts
10.3.1. Receipts Required - Receipts are required for all expenses over $25, except for meals, Incidental Expenses, and mileage for personal vehicles, which do not require receipts regardless of dollar amount. Receipts are required for Lodging, rental vehicles and airfare, regardless of the amount, and for other expenses as described in §7.10 of this Fiscal Rule. Receipts shall be itemized contractor receipts. Non-itemized charge card transaction slips shall not be accepted as proper documentation. If a receipt is not available, the Traveler shall provide documentation explaining why an itemized receipt is not available and each State Agency or Institution of Higher Education shall determine what documentation will be required in that circumstance.
10.3.2. Waiver - The Approving Authority may waive the requirement for a receipt in extenuating circumstances, upon receipt of a written certification from the Traveler, certifying that the cost was incurred and providing the reason why a receipt was not obtained or available. Further, the Approving Authority may establish alternative documentation requirements for recurring travel to certain locations (e.g. Foreign Travel) or for group travel, where compliance with the receipt requirement is determined to be impractical by the Approving Authority, with concurrence from the Office of the State Controller or State Controller delegate.
10.4. Application to Travel Advances - The requirements with respect to Timing, Content and Receipts set forth in this §10 shall apply to the settlement of Travel Advances as provided in §6 of this Fiscal Rule.
10.5. Compliance - A Traveler shall comply with the reimbursement requirements in this section regardless of the method of payment used.
11. PAYMENT OF TRAVEL EXPENSES
A State Agency or Institution of Higher Education shall use one or more of the methods set forth in this §11 to pay for travel expenses or reimburse Travelers.
11.1. Electronic Reimbursement - A State Agency or Institution of Higher Education shall pay a Traveler for expenses claimed on the Reimbursement Request form or the Travel Advance Form by direct deposit using electronic funds transfer (EFT). State warrants shall not be used for the payment of travel reimbursement for employees of a State Agency or Institution of Higher Education.
11.2. Commercial Cards
11.2.1. State Agencies shall not use State Commercial Cards to pay expenses of independent contractors.
11.2.2. Commercial Card Internal Controls - A State Agency or Institution of Higher Education shall develop internal controls for Commercial Cards that include:
11.2.2.1. Allowable charges for each type of card;
11.2.2.2. The use of the Commercial Cards and administration of the program;
11.2.2.3. Fraud prevention and fraud detection, including review and follow up;
11.2.2.4. A single purchase limit standard for Travel Cards or One Cards; and
11.2.2.5. A requirement to use of Travel Cards or One Cards whenever possible with exception to be approved by the State Controller or a delegate of the State Controller.
11.2.3. State Commercial Cards - See Fiscal Rule 2.7 (State Commercial Cards) and State Controller Travel Guidance.
11.3. Travel Advance - See §6 of this Fiscal Rule.
12. SPECIAL SITUATIONS
12.1. Travel to Conferences, Meetings, Training Sessions, and Other Business-related Activities. See State Controller Mileage Reimbursement Policy.
12.2. Allowances for Members of Statutory Boards or Commissions - Members of boards and commissions shall be paid in accordance with the statute establishing the board or commission. If the establishing statutes do not provide for reimbursement of members of a board or commission, members of boards and commissions may be reimbursed in accordance with the policies of the State Agency or Institution of Higher Education paying the expenses for that board or commission, which may include per diem or actual and necessary expenses, accompanied with receipts. Actual and necessary expenditures or per diem shall be reasonable under the circumstances and the members of the board or commission shall be made aware that public funds are the source of the reimbursement. Members of boards and commissions also may be reimbursed for childcare services. The Chief Executive Officer of a State Agency or Institution of Higher Education paying the expenses for that board or commission, or a delegate of that individual, shall determine the need for childcare reimbursement. Reimbursement shall not be made for services provided by a family member.
12.3. Allowances for State Job Applicants - To obtain the best-qualified individual for a given State employment position, it may be necessary to pay interview related travel expenses for job applicants. At the discretion of the Chief Executive Officer of a State Agency or Institution of Higher Education, or a delegate of either of them, such travel expenses, including the meal per diem rate established by the State Controller for Travelers, may be reimbursed to the applicant consistent with the expenses allowed for State employees.
12.4. Allowances for Travel Not Solely for State Business - In some instances, the purpose of travel may be partially for State Business and partially for personal or political reasons. If a State employee obtains lower rates for Lodging because travel is extended for personal or political reasons, these lower rates shall also apply to the State Business portion of the travel. Any Lodging, meals, or Transportation (other than airfare) for personal travel will not be reimbursed. Each State Agency or Institution of Higher Education shall develop a State Agency-wide or Institution-wide policy regarding allocation of airfare costs, if any, when an employee is extending State Business travel for personal or political purposes.
12.5. Allowances for Travel Paid Directly by a Non-state Entity - In limited instances, State Officials and State employees may be invited to attend a meeting, seminar, conference, or other event concerning State Business where their travel expenses are paid directly or reimbursed by the sponsor of the meeting, seminar, conference, or event. In such instances the State Official or employee may accept the invitation if the travel has been approved by the appropriate Approving Authority and does not violate other State statutes, guidance provided by the Colorado Independent Ethics Commission, or constitutional provisions.
12.6. Allowances for Travel with Spouse, Relatives, or Friends
12.6.1. The State shall not reimburse the cost of an employee's or State Official's spouse or other person(s) accompanying the State employee or State Official on a State Business trip. The State shall also not reimburse any incremental increases in costs associated with an employee's or State Official's spouse or other person(s) accompanying the State employee or State Official on a State Business trip.
12.6.2. In the case of travel by the Governor, security, protocol, ceremonial functions, and time demands may require considerations not accorded any other State official or employee. If protocol requires that the Governor's spouse accompany the Governor, travel expenses incurred by the Governor's spouse may be reimbursed.
12.7. Allowances for Travel by Leased or Privately Owned Aircraft
12.7.1. A State Agency or Institution of Higher Education shall not lease an aircraft without the prior written approval of the Aircraft Section of the Colorado State Patrol in the Department of Public Safety, regardless of the source of funds. Prior written approval also is required for the lease of any replacement for aircraft currently operated by a State Agency or Institution of Higher Education.
12.7.2. A State Agency or Institution of Higher Education shall not authorize the use of a privately owned aircraft without prior written approval from the Office of Risk Management. Reimbursement for the use of a privately owned aircraft shall not be allowed unless the required prior written approval has been secured.
12.8. Allowances for Travelers Furnishing Their Own Lodging - Travelers will not be reimbursed any amount for Lodging costs when furnishing their own Lodging.
13. PER DIEM RATES - MEALS AND INCIDENTAL EXPENSES
The current maximum meal and Incidental Expense per diem rates are posted on the website of the Office of the State Controller. These rates include the following:
Appendix A1 - Domestic (CONUS) Per Diem Rates (if a specific City or County rate is not listed, the base rate for the state in which that City or County is located shall be used)
Appendix A2 - Allocation of Domestic (CONUS) Per Diem Rates
Appendix B - Alaska, Hawaii, and US Possessions Per Diem Rates
Appendix C1 - Foreign Per Diem Rates
Appendix C2 - Allocation of Non-CONUS Per Diem Rates, including Foreign, Alaska, Hawaii, and U.S. Possessions
Appendix C3 - Footnote References for Foreign Per Diem Rates
Disclaimer: These regulations may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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