W. Va. Code R. § 112-NA-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 112-NA-3 - Out-of-State Travel

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.

W. Va. Code R. § 112-NA-3