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MISSISSIPPI COMMUNITY COLLEGE BOARD
POLICIES AND PROCEDURES MANUAL
Section 8:
Business Management
Title:
Travel Policies
Initial Date of Adoption:
June 18, 1992
Reference:
Revision Date
: November 19, 1999; November 16, 2012;
May 20, 2016
Code Number:
8.10
Page:
1 of 5
TRAVEL POLICIES
In-State Travel
1.
Mileage shall be charged from the employee's official duty station to the points of destination. This policy also applies
on the return trip. Employees attending a meeting where a meal has been provided will be responsible for assuring that
no request for reimbursement or any travel voucher for meals which were provided as part of a business meeting will
be processed or paid.
2.
Meals and lodging shall be allowable according to Section 25-3-41 of the Mississippi State Code. Employees shall
refer to the State Travel Information Handbook published by the Department of Finance and Administration for further
restrictions and/or policies.
3.
Reimbursement of meal expenses for travel which does not include an overnight stay, is considered to be nondeductible
compensation and is subject to state and federal taxation. Subsequent IRS rulings make such reimbursement of taxable
meal expenses subject to FICA, FUTA and withholding and are subject to applicable employer match payments.
Out-of-State Travel
An employee who plans to travel on official out-of-state business shall submit a written request on the appropriate form to the
Executive Director for approval. An itinerary shall be attached to such request.
Travel in Privately-Owned Vehicles
1.
An employee required to travel in connection with the performance of official duties shall be reimbursed when the
employee must use his/her personally owned automobile for such travel. When two or more employees travel in one
automobile, only one employee will be reimbursed for mileage. Other employees who are passengers in the same car
may be reimbursed for meals and lodging as allowed (an appropriate notation should be made on the report of the travel
expenses). Any employee using his/her personal vehicle is required to have liability insurance.
2.
If an employee chooses to travel via personal automobile for a distance which would justify commercial airline travel,
reimbursement shall not exceed the coach fare charged by the airline company.
3.
Parking and toll fees are allowable expenses associated with official travel. Available receipts should accompany
travel expense reports.
4.
Employees are strongly encouraged to rent vehicles if the travel destination exceeds 100 miles one-way, which results
in a significant cost saving to our agency and the state.
Travel by Public Carrier
1.
When official travel is performed by means of public carrier or other means not involving a privately-owned motor
vehicle, an employee shall receive reimbursement of the actual fare costs and other necessary itemized expenses
incurred in connection with such travel. In all cases, state law shall be followed.
2.
Out-of-state travel commercial airlines shall be at coach rate unless such space is unavailable. If coach space is not
available, the employee should make appropriate notation on the travel expense report with attached receipts.