Current through Register Vol. 49, No. 6, March 15, 2024
PURPOSE: This amendment increases the maximum mileage
reimbursement rate for state travel.
(1) Definitions. For the purpose of this
rule, terms and their meanings for officials and employees of the state of
Missouri, unless the content clearly indicates otherwise, are-
(A) Officials and employees are all employees
of the state of Missouri, statewide elected officials, members of boards,
commissions, committees, advisory councils, or other individuals who are not
considered employees of the state of Missouri but who are otherwise eligible
for travel expense reimbursement.
(B) State agencies and officials are all
departments of state government within the state of Missouri and all statewide
elected officials, boards, commissions, committees, advisory councils, or other
divisions of state government that authorize mileage reimbursement.
(C) Approved state credit cards are those
purchasing and fuel cards authorized through the Office of
Administration;
(D) Official
domicile is the actual working or headquarters location of an employee or
official to be determined by the head of the department or their authorized
representative as best serves the interest of the state and not for the
convenience or benefit of the employee;
(E) Travel authorization and reimbursement
forms are those approved by the Office of Administration; and
(F) Residence is the city or town in which
the individual has an abode or dwelling place.
(2) Reimbursable travel expenses are limited
to those expenses authorized and essential for transacting official business of
the state. Expenses incurred for the sole benefit of the state employee or
official is not an allowable travel expense. Expenses for laundry service and
dry cleaning are allowed only for extended travel outside of the United States.
Incidental expenses not directly related to travel may be allowed when
necessary to perform official business while traveling. Ensure incidental
expenses are itemized on the expense report with detailed receipts attached.
Agencies will follow the policies established by the commissioner of
administration for determining reimbursable expenses and necessary
documentation.
(3) Officials and
employees will be allowed travel expenses when traveling away from their
official domicile on official state business. To qualify for reimbursement for
meal(s), officials and employees will be in continuous travel status for twelve
(12) hours or more. The commissioner of administration will establish per diem
meal rates and procedures for individuals to follow when requesting meal
expenses on the expense report.
(4)
All travel outside the state requires prior approval by the director, head of
the department, or their authorized representative. This rule does not apply to
members of the legislature or other legislative branch employees, judges and
other judicial branch employees, and elected officials of the executive branch
and their employees.
(5) State
department directors are authorized to promulgate and enforce regulations
governing travel. Departmental regulations may be more restrictive than these
regulations. Departmental regulations are not to grant expenses that are not
allowed under the state of Missouri travel regulations or policies established
by the commissioner of administration.
(6) The commissioner of administration or an
authorized representative may approve unusual travel expenses not covered by
these regulations or modify procedures for the payment of travel expenses. The
commissioner of administration may make exceptions to any of these regulations
when deemed appropriate and in the best interests of the state. The request for
reimbursement of exception travel expenses, or of unusual travel expenses will
be made in writing to the Office of Administration.
(7) Employees and officials are expected to
exercise the same care in incurring expenses as a prudent person would exercise
if traveling on personal business.
(8) Alcoholic beverages are not an allowable
travel expense for officials and employees.
(9) Travel expenses for lodging, commercial
transportation (vehicle rental, air fare, bus, taxi, or similar rideshare
services and rail), fuel and conference registration will be paid using the
approved state credit cards when available. Travel expenses may be direct
billed to the state or reimbursed to the employee if necessary; however, the
general practice is for payment by state credit card. Advance payment for air
fare, conference fees, and lodging is allowed if it is a condition of the
expense or if advance payment results in a cost savings. Reimbursement to the
employee for lodging, commercial transportation, conference registration,
meals, incidentals, and mileage can only be made after the travel has
occurred.
(10) Travel may be
accomplished by plane, train, bus, private or state-owned vehicle, rented
vehicle, or taxi or similar rideshare services, whichever method serves the
requirements of the state most economically and advantageously. The following
rules apply for traveling by vehicle or commercial transportation.
(A) Officials and employees will utilize the
most cost effective vehicular travel option when traveling on state business.
All relevant factors such as the urgency; nature of travel required; type of
vehicle required for the number of passengers, tool or equipment load; employee
time and effort; official domicile; proximity to rental or state vehicles; and
other administrative costs will be considered when selecting the most cost
effective travel option.
(B)
Officials or agencies will establish internal procedures that require
appropriate documentation to support the vehicular travel decisions made by
their agency and employees. Officials and employees will utilize the Trip
Optimizer or other equivalent method to calculate travel costs and ensure
officials and employees use the most cost effective vehicular travel option for
each trip. The Trip Optimizer assists in determining the most cost effective
travel option for instate single trips. A single trip includes any number of
trips taken by an individual during the same day. Officials or agencies will
specifically approve and justify any exceptions to this rule and retain the
documentation as part of the related financial transaction.
(C) Officials and employees traveling to the
same destination will car pool whenever possible. Employees who elect to travel
using their personal vehicle when car pooling is available will be denied
reimbursement if space is reasonably available in a state-owned or rental
vehicle traveling to the same destination for the same purpose.
(D) Officials and employees will drive state
vehicles while on state business that requires travel unless an exception
applies as set forth in subsection (9)(I) of this rule. When a state vehicle is
available to the official or employee and the official or employee elects to
drive a privately-owned vehicle, the maximum reimbursement rate for an official
or employee is limited to the established state fleet rate. When a state
vehicle is not available, but a rental vehicle is reasonably available and is a
lower cost option for the trip, the maximum mileage reimbursement for the
official or employee is not to exceed the cost of the rental option, including
the cost of fuel.
(E) Officials or
agencies may establish savings thresholds whereby an official or employee may
utilize the next lowest cost option without supervisory approval. Officials or
agency thresholds may vary depending on several factors including: proximity of
state vehicles or rental vehicles and administrative expenses involved in
making travel arrangements.
(F) For
travel in privately owned vehicles, the state mileage allowance will be at the
current rate(s) ordered by the commissioner of administration pursuant to
section 33.095, RSMo. The commissioner
of administration will periodically issue mileage reimbursement rates comprised
of a standard rate and a state fleet rate. Agencies should use the appropriate
rate for each trip as determined by policy established by the commissioner of
administration. Reimbursement rates should not exceed the rate established by
the commissioner of administration unless required by a court order. When more
than one (1) person travels in the same vehicle, only the owner of the vehicle
is allowed mileage. The state mileage reimbursement rate(s) represents full
compensation for the costs of operating a privately owned vehicle. The mileage
reimbursement rate shall be computed at a rate not to exceed the Internal
Revenue Service (IRS) standard mileage rate. Any change to the maximum rate is
effective on July 1 of the year the IRS changes their standard mileage rate.
The state fleet reimbursement rate reflects the average cost of operating a
mid-size sedan in the state vehicle fleet. The standard mileage and state fleet
rate may be more restrictive depending on the budget. Physical damage or loss
to a private vehicle and/or its personal property contents is not covered by
the state. Coverage should be obtained through personal auto insurance.
Liability coverage must be maintained through personal auto insurance in
accordance with state law.
(G)
Officials or employees incurring commuting miles in a state vehicle will report
such use utilizing the cents-per-mile method for inclusion in employee gross
income and in accordance with procedures issued by the commissioner of
administration.
(H) For travel by
rented vehicle, the rental should be paid using the approved state credit card
or direct billed to the state if necessary. The preferred method of refueling
rental vehicles on state business is to utilize a fleet fuel card designed by
the agency as a rental card, otherwise, the employee may be reimbursed for fuel
expenses. Weekly or monthly vehicle rental rates will be allowed if the cost is
less than the total cost of renting at the daily rate and the employee has a
business need for the vehicle rental the majority of the working days during
the rental period. Rental vehicles are considered state vehicles and should be
used for official business only in accordance with state policy. The State
Legal Expense Fund provides liability coverage for the usage of rental vehicles
for official state business. For that reason, employees will not be reimbursed
for any vehicle rental insurance incurred. Employees will carry insurance
coverage for personal use of rental vehicles at their own expense. Accident(s)
in rental vehicles should be reported to the Office of Administration, Risk
Management Section.
(I)
Notwithstanding subsection (9)(D) of this rule, officials or employees who use
privately owned vehicles for official state business may be reimbursed up to
the standard mileage reimbursement rate when-
1. They are members of boards, commissions,
committees, advisory councils or other individuals who are not considered
employees of the state of Missouri but who are otherwise eligible for mileage
reimbursement;
2. They are
officials or employees who otherwise would be traveling in a state vehicle and
where another official or employee could utilize the state vehicle to a greater
extent;
3. The Trip Optimizer
results indicate that mileage reimbursement is the lowest cost option;
or
4. They are officials or
employees who have a documented physical condition that requires them to
operate vehicles equipped to accommodate their specific
needs.
(J) Officials or
employees denied the use of a state vehicle due to their driving record may be
reimbursed for use of a privately-owned vehicle up to the state fleet
rate.
(K) Officials or employees
who operate their personal vehicle on state business must do so in compliance
with the Motor Vehicle Financial Responsibility Law, Chapter 303, RSMo.
Officials or employees and/or their insurer may be held liable for damages
resulting from an accident that occurs while operating their vehicle on state
business.
(L) When an airport is
within fifty (50) miles of the employee's official domicile or residence and
transportation to and from the airport is provided by a family member or
friend, the employee may be reimbursed for vehicle mileage for up to two (2)
round trips. The routing of each trip for mileage computation will be by the
most commonly traveled route unless unusual circumstances warrant other less
direct routes.
(M) Commercial air
travel is the preferred method of transportation outside of the state unless
other methods of travel are more economical or advantageous to the state. Air
travel is not, however, to exceed coach fare for the most direct available
route. Travel in a chartered aircraft (chartered from a nonaffiliated party and
piloted by the charter service) may be allowed upon prior approval by the
commissioner of administration. Travel outside the state by commercial common
carrier surface transportation, in lieu of air transportation, will be limited
to the actual cost of the surface carrier plus any other actual expenses
(meals, conference registration, lodging, etc.). Travel outside of the state by
rented vehicle or privately owned vehicle, in lieu of air transportation, will
be limited to the cost of the rented vehicle and necessary fuel or state
mileage allowance plus any actual expenses which would have been allowed or
provided if taking air transportation. The total allowable expenses cannot,
however, exceed the reasonable coach airfare available at that time to the same
destination.
(11) State
employees and officials may be reimbursed for travel expenses incurred for
other employees or nonemployees provided the specific business reason necessary
for doing so is indicated along with the names of those involved. This is
intended to be used for those common types of travel situations where it is
normal and practical for one (1) individual to pay for an expense rather than
be divided among all individuals.
(12) No official or employee will be allowed
hotel or meals while in their city of official domicile. While traveling on
state business, employees and officials will not be allowed hotel expenses when
it would be more economical and advantageous to the state to return to their
residence. Mileage will be reimbursed and computed between the travel site
destination and the employee's official domicile or residence, if leaving
directly from the residence, whichever is less. Agency-provided meal expenses
will be in accordance with department provided food policy.
(13) The following procedures apply to all
payments or reimbursements:
(A) Descriptive
invoices for lodging, conference registration, airline/air charter, vehicle
rental, bus, and rail transportation will be provided and, if applicable, a
copy of an approved Out of State Travel Authorization Form attached to each
payment request.
(B) When an
individual is requesting reimbursement for lodging, conference registration,
airline/air charter, bus, and rail transportation, the following procedures
apply:
1. The individual requesting
reimbursement will provide:
A. Proof of
payment. Proof of payment may be in the form of a vendor receipt or a vendor
marking on the invoice document that the charge has been paid. Proof of payment
may also be in the form of a credit card receipt, credit card statement copy
showing the charge, or a copy of a personal check that has been canceled by the
bank; and
B. An original signature
on the expense report verifying that the reimbursement claim is correct. Rubber
stamps or facsimile signatures for the claimant and/or supervisor are not
allowed. An electronic signature may be used with prior approval by the
commissioner of administration or designee after appropriate audit trails and
controls have been established for such signatures.
C. For situations where a descriptive invoice
or proof of payment is not available, departments should establish alternative
procedures with prior approval by the commissioner of administration or
designee.
2. Fiscal
personnel will-
A. Verify that travel
reimbursement claims are correct. Primary responsibility for authenticating
travel reimbursement claims rests with the department and agency
directors;
B. Ensure that any
unusual expenses incurred are itemized on the expense report and accompanied by
receipts for payment. The justification for incurring any unusual expenses will
be fully explained by letter or notation on the expense report
form;
(C) All
claims for reimbursement of expenses will be itemized and attested to by the
claimant and approved by individuals so designated by the director of the
department or as otherwise provided by state law.
(14) Reimbursement for recruiting and
relocation expenses for new or existing employees and their families will be
made in accordance with the applicable department's policy. If a department
does not have a written policy, those expenses will be paid based upon the
Office of Administration employee relocation policy.
(15) Where an officer or employee of any
county, except for first class counties with a charter form of government, is
paid a mileage allowance or reimbursement, the allowance or reimbursement may
be computed at a rate determined by the county, but not to exceed the Internal
Revenue Service (IRS) standard mileage rate less three cents (3¢) per
mile. Any change to the maximum rate is effective on July 1, of the year the
IRS changes their standard mileage rate.
*Original authority: 33.090, RSMo 1945, amended 1977, 1993,
1995.
