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Policy No. 202
7/6/04
MILEAGE REIMBURSEMENT GUIDELINES
INTRODUCTION
The purpose of the National Cancer Institute-Frederick (NCI-Frederick) Mileage Reimbursement Policy is to provide expense guidelines to contractor employees, as well as individuals providing a service to the contract, such as consultants and seminar speakers. These guidelines are to address situations when individuals use their privately owned vehicle (POV) for official business travel.
DEFINITIONS
POV - Privately Owned Vehicle
Primary duty station - place of employment
Normal daily commute - the route an individual takes to work on a daily basis
POLICY
Government/public funds are utilized to cover allowable expenses incurred in support of the NCI-Frederick. The allowability of these costs is determined based on various regulations such as the Federal Acquisition Regulations (FAR) and the Federal Travel Regulations (FTR). In order to be in compliance with regulations regarding allowability of mileage expenses, the following guidelines are provided.
Mileage for use of a POV and associated costs, such as public transportation and parking, are reimbursable to employees and individuals providing a service to the contract, such as consultants and seminar speakers. Examples include travel associated with administrative or scientific meetings, training classes, conferences, and seminars. Note: All examples given below assume that the employee's primary duty station (place of employment) is located at NCI-Frederick. Other approved work locations at which an employee reports to for their normal job responsibilities are considered the employee's primary duty station.
A. Mileage will be reimbursed for the distance between the employee's duty station and the location of the business function being attended. Mileage will not be reimbursed for use of a POV at the employee's duty station (i.e. within the NCI-Frederick campus). Mileage is based on the standard miles of the "shortest route" as indicated by commercially available websites providing driving directions. Please attach to the General Expense Report, the printout from any website used which shows the resulting mileage. A website printout is not needed for those locations on the "Standard Local One-Way Mileage Allowances" (Attachment 1).
a. EXAMPLE 1: An individual travels from NCI-Frederick to NIH in Bethesda for a scientific meeting. The same individual then departs NIH and travels to McLean, VA for another meeting. Following this meeting, the individual departs McLean and returns to NCI-Frederick. The individual is eligible for mileage reimbursement of 105 miles as follows:
i. NCI-Frederick to NIH: 38 miles
ii. NIH to McLean: 13 miles
iii. McLean to Frederick: 54 miles
iv. Total: 105 miles
b. EXAMPLE 2: An individual travels from NCI-Frederick to an all-day conference in Reston, VA and returns to NCI-Frederick that same evening. The employee is eligible for reimbursement of 104 miles [distance from Frederick to Reston and back = 104 miles (52 miles x 2 ways)].
B. In the event that an employee departs from his/her residence on a normal workday, only the miles in excess of his/her normal daily commute can be claimed as an expense.
a. EXAMPLE 1: An individual's normal daily commute is from Bethesda, MD to NCI-Frederick, approximately 38 miles. On a normal workday, the individual departs from his residence for a conference in College Park, MD, which is 15 miles from his home in Bethesda. The individual may not claim mileage reimbursement because the distance from his home in Bethesda to the conference in College Park is less than his normal daily commute to work.
b. EXAMPLE 2: An individual's normal daily commute is from Rockville, MD to NCI-Frederick, approximately 32 miles. On a normal workday, the individual departs from his residence for a conference in Annapolis, MD, which is 46 miles from his home in Rockville and returns to his home following the conference. The individual may claim mileage reimbursement for 28 miles, which is the difference between his normal daily commute and the commute to and from the conference (32 x 2 ways=64-mile normal commute, 46 x 2 ways=92-mile commute to conference, 92-64=28 allowable miles).
C. In the instance an employee departs from his/her duty station to attend a business function and following the event travels directly home, full mileage will be reimbursed for travel to the function and only the miles in excess of his/her normal daily commute will be reimbursed for travel from the function to the individual's home.
a. EXAMPLE 1: An individual travels from his duty station at NCI-Frederick to McLean, VA for an all-day scientific meeting. At the end of the day, the individual travels from McLean directly to his home in Rockville, MD. The individual is eligible for mileage reimbursement of 54 miles as follows:
i. NCI-Frederick to McLean, VA: 54 miles
ii. McLean to Rockville: 15 miles
iii. Normal daily commute Rockville to Frederick: 32 miles
iv. No mileage allowable for commute from McLean to Rockville because that distance is less than his normal daily commute
v. Total allowable mileage: 54 miles
D. Mileage is reimbursed according to the POV reimbursement rates issued by the U.S. Government. The current POV rate can be found by accessing the United States General Services Administration website at http://www.gsa.gov/. Click on "Travel" under the "Policy" heading and on the following screen, click on "Privately Owned Vehicle Reimbursement Rates." Notification will be made when the rate changes.
ALLOWABLE MILEAGE EXPENSES
Mileage and related costs are allowable under the following situations:
· Meeting attendance/training during working hours
The use of an individual's POV is sometimes necessary for alternate job locations, attendance at scientific or administrative meetings, conferences, seminars, or training. Training represents costs associated with such job requirements as non-credited classes, instruction into new methods or procedures, and courses which provide guidance in performing one's job duties. Generally, information provided at training courses is specialized or specific to a particular skill, task, or process. In order to receive mileage reimbursement, the meeting or training must be a requirement of the job.
· Course attendance due to requirement of job
The course/class must be job related and attendance must be a job requirement. Example: Many individuals attend courses, which are taken to stay on the cutting edge of industry technology and to keep abreast of changing regulatory requirements, which are mandatory to the work performed in their profession. Due to the necessity for knowledge of regulatory requirements, mileage reimbursement is allowed.
· Weekend/Evening Travel
Weekend and evening travel are occasionally required in order for the employee to be in attendance at a meeting, training class, conference, or seminar on time. When an employee departs from his/her residence on a weekend or evening, the employee will be reimbursed mileage based on the distance from their residence to the location.
UNALLOWABLE MILEAGE EXPENSES
Mileage and related costs are not allowable under the following situations:
· Educational Assistance
Educational assistance classes are taken by employees to continue their formal education at accredited institutions. Educational assistance classes benefit the employee by improving their skills and knowledge associated with their current job, outside of normal work hours. These classes are taken on an elective basis and are not a job requirement. Mileage in association with educational assistance classes will not be reimbursed.
· Elective Continuing Education/Vocational Training
These include courses, which are taken to enhance one's skills, and are not a job requirement outside of normal work hours. These are considered elective in nature and are therefore similar to courses taken under the educational assistance program. When continuing education courses or vocational training taken by an employee are electively taken to enhance one's skills and are not a requirement of the job, mileage will not be allowed.
· Use of POV for Business on Post
Mileage will not be reimbursed for use of one's POV traveling to job sites or meetings located on post.
TRAVEL TO NIH
Employees are encouraged to use the NIH shuttle service as an alternate means of traveling between NCI-Frederick and NIH in Bethesda. Please see the NIH shuttle service schedule located on the Internet at http://web.ncifcrf.gov/about/shuttle.asp. It is recommended that travelers utilize the shuttle service or carpool when possible.
PARKING/TOLLS
Employees may be reimbursed for parking, however the most economical means must be utilized. Garage or valet parking will NOT be reimbursed, unless a special need justifies this sort of parking. Tolls incurred while traveling via personal vehicle are a reimbursable expense. Employees must provide receipts for reimbursement.
PROCEDURE
Mileage not associated with official travel coordinated through the Travel Department can be submitted on a General Expense Report to the Accounts Payable Supervisor for review and approval prior to reimbursement. General Expense Reports can be submitted when an individual has traveled an accumulation of 50 miles and/or one time per month. General Expense Reports must be submitted within 3 months of the date the expense was incurred. All receipts for public transportation, tolls, and parking must be attached to the General Expense Report. Attachment 1 shows mileage allowances for commonly traveled locations, for use in completing General Expense Reports. A detailed description of the contract-related business purpose behind the mileage expense must be included. General Expense Reports can be accessed on the Internet at
http://candaweb.ncifcrf.gov/bpdocs/ger.htm.
RESPONSIBILITIES
Individual
Individuals are expected to exercise the same care in incurring business expenses that a prudent person would exercise in incurring personal expenses.
Program Area
It is the responsibility of the program area to provide adequate documentation when submitting the request for mileage reimbursement. Supervisors, or those individuals who have signature authorization, must perform a review of the mileage reimbursement request for policy compliance and approve the request.
Financial and Administrative Systems (FAS)
It is the responsibility of FAS to review the request for reimbursement, determine its reasonableness and allowability, and to make the payment.
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