TO THE SUPERINTENDENT ADDRESSED:
Subject: Update to Travel Rates
This is to provide an update for state travel reimbursement occurring on or after September 1, 2001. The General Appropriations Act, House Bill No.1, 77th Legislature, contains maximum allowable travel reimbursement rates for meals and lodging for amounts paid from any state or federal revenue source/program. In accordance with provisions in the Act, the Comptroller of Public Accounts established the maximum mileage rate. The electronic mileage guide created by the Comptroller of Public Accounts may be used as a guide for employees traveling by automobile (http://www.cpa.state.tx.us/comptrol/texastra.html, or call 512/475-0966 or toll free at 1-800-531-5441, extension 5-0966). The rates are effective for the fiscal period beginning September 1, 2001 and are summarized below. If a school district or regional education service center has a rate established by policy that exceeds the maximum chargeable, the excess amount must be paid from a local revenue source.
| Mileage | 34.5 cents per mile |
| Airfare | May not exceed the average coach fare; first-class airfare may be allowed only if it was the only available airfare or for a disabled employee if it is medically necessary. |
| Meal (In-State) | Actual expense not to exceed $30 per day |
| Meals (Out-of-State) | 1. Actual expense not to exceed $25 per day if
overnight lodging is not required 2. Actual expense not to exceed federal rates for each locality when overnight lodging is required |
| Lodging (In-State) | Actual expense not to exceed $80 per day |
| Lodging (Out-of-State) | Actual expense not to exceed the rate established in federal travel regulation for each locality |
The new out-of-state meals and lodging rates and median rates
will be available on the Window on the State Government BBS:
http://www.window.state.tx.us/comptrol/san/travel_mesage02.html
Travel reimbursement for meal expense when overnight lodging is not
required is considered taxable income according to the Internal
Revenue Service (IRS), unless the meal meets the IRS criteria for
treatment as a business meal. School districts must treat amount
paid for taxable meals as additional income subject to IRS
withholding and reporting requirements.
Questions or additional information requests should be referred to the School Financial Audits Division at (512) 463-9095.
Sincerely,
Thomas D. Canby, Jr
Managing Director
Division of School Financial Audits
For further information on this topic, contact School Financial Audits Division at (512) 463-9095.