West Virginia Code of State Rules › Agency 112 - Treasurer › Title 112 - PROCEDURAL RULE STATE TREASURER'S OFFICE › Series 112-NA - Travel Rules › Section 112-NA-3 - Out-of-State Travel

Current through Register Vol. XLI, No. 28, July 12, 2024
3.01.
General Purpose
- Out-of-State travel costs will be
				reimbursed only for travel deemed necessary for the proper conduct of the
				State's business and will require the written approval of the State Treasurer
				or his designee before reimbursement is made.
3.02.
Filing Claims for
				Reimbursement
(a)
Itemized Expense Account
- An actual itemized expense
				account must be filed on the applicable travel forms, along with travel, hotel
				and other allowable expense receipts in accordance with prevailing IRS
				regulations. (Air travel stubs or receipts, where applicable, must be attached
				to the expense account.)
(b)
Daily Allowances
- Daily allowances for out-of-state
				travel shall be as follows:
(1)
Meals
- Reimbursement will be made for the actual cost
				of meals while absent from official stations on overnight business, but may not
				exceed Sixty Dollars ($60) per day, except in major cities and metropolitan
				areas where the reimbursable cost for meals shall be increased to a maximum of
				Ninety Dollars ($90) per day. For partial day meal reimbursement the following
				percentage breakdown will be used: 20% for breakfast, 20% for lunch, and 60%
				for dinner. Meal receipts are not required except when the total cost of the
				meals exceed the Internal Revenue Service's (IRS) most current Publication 1542
				approved rates for the geographic area visited. When daily meals exceed the
				amount authorized by the prevailing IRS regulations, or if section 5.04 is
				utilized, receipts are required. Reimbursement of meals is allowed when lodging
				is listed at "gratis" or "no charge". If an employee attends a meeting or
				conference where a meal(s) is provided, the employee may not claim that meal(s)
				for reimbursement, regardless of whether the meal was actually eaten. The IRS
				authorized meals and incidental expense amount (M & IE) is determined using
				the high-low method.
(2)
Transportation
- Reimbursement will be made for the
				actual cost of bus, rail or air coach travel as well as automobile rental and
				the actual cost of taxi service. Receipts for bus, rail, air coach travel and
				automobile rental are required to be submitted with the employee travel expense
				form for reimbursement. Reimbursement for travel in privately owned vehicles
				will be governed by Section 4 of these Regulations.
(3)
Lodging
-
				Employees traveling on State business will be reimbursed in an amount equal to
				their hotel bills for lodging. A receipt for the amount paid for hotel rooms
				must be submitted with the expense amount. Telephone charges are
				reimbursable.
(4)
Registration Fees
- Registration fees at meetings or
				conferences must be supported by a receipt.
(5)
Tips and
				Gratuities
- Tips or gratuities may not exceed twenty (20) percent
				of the cost of allowable hotel charges.
(6)
Baggage
-
				Charges for additional baggage transportation shall be reimbursed, as shall
				actual costs incurred in the transfer and storage of luggage.