(A) Definitions
(1) "Compensation" means payment for services
rendered, whether made on an hourly, per diem, salaried, or fee basis but does
not include reimbursement of travel expenses.
(2) "Headquarters" means the office address
at which a state agent has his/her primary work assignment.
(3) "Continental U.S. travel" means travel
within the
Continental
continental United
States, including the lower forty-eight states, excluding
Hawaii and Alaska.
(4)
"International travel" means travel outside of the
Continental
continental United States, including Hawaii and
Alaska.
(5) "Reimbursable travel
expenses" means those expenses which are actually incurred as a necessary part
of approved travel. In addition to lodging, meals, per diem, and mileage, it
includes:
(a) Miscellaneous transportation
expenses such as parking charges, road tolls, and other reasonably incurred
transportation expenses directly related to authorized travel, provided such
expenses are listed separately on a state agent's travel expense reimbursement
request;
(b) Commercial
transportation expenses paid by the state agent such as taxi cabs, automobile
rental, airfare, ferries, subways, bus, trains, and other commercial
transportation providers;
(c)
Registration fees paid by the state agent for professional events such as
conferences, seminars, and meetings;
(d) Miscellaneous business expenses such as
telephone, facsimile, internet, and other similar charges paid by the state
agent for official state business;
(e) Miscellaneous living expenses such as
laundry, dry cleaning, personal telephone calls, and postage.
(6) "State agency" means every
organized body, office, or agency established by the laws of the state for the
exercise of any function of state government which uses money that has been
appropriated to it directly, but does not include the general assembly, supreme
court, court of appeals, court of claims, any agency of these, or any state
university or college as defined in division (A)(1) of section
3345.12 of the Revised
Code.
(7) "State agent" means any
officer, member, or employee of a state agency whose compensation is paid, in
whole or in part, from state funds but does not include any volunteer serving
without compensation:
(8) "Travel
at state expense" means travel expenses which are paid from moneys appropriated
directly to a state agency by the general assembly, but does not include travel
by a state agent where expenses are paid pursuant to rule
102-3-08
of the Administrative Code.
(9)
"Receipt" means the original document
, or electronic
copy of the document, provided by a service provider or merchant that
indicates the merchant's name, date of purchase, transaction amount, and line
item detail identifying the service or goods provided.
(10) "Supporting documentation" means
documents that validate expense claims to include, but not limited to the
following:
(a) Conference material provided by
the conference organizer.
(b)
Formal meeting agenda provided by the meeting organizer.
(c) Currency exchange rate as evidenced by a
foreign currency exchange receipt, bank or credit card statement, or the
exchange rate issued by an authoritative source such as "OANDA" (
http://www.oanda.com/
currency/historical-rates/) for the travel period. Expenses shall be recorded
on the travel expense report in U.S. dollars. Reimbursements authorized by this
rule will be made in U.S. dollars. The original itemized receipt and the
currency exchange rate documentation described in this rule is
required.
(d) State agency
authorizations.
(11)
"Conference" means a prearranged gathering with a formal agenda, for
consultation or exchange of information or discussion that benefits the state,
such as seminars,
trainings, meetings, and other
professional events.
(12) "Paid
travel status" means the designation given to a state agent who is traveling on
behalf of the state and is in an active pay status.
(B) Authority for travel and reimbursement
(1) Authority for travel
All state agents traveling at state expense or on paid travel
status must be authorized prior to travel by the head of a state agency or
his/her designee. Travel may be authorized only for official state business and
only if the state agency has the financial resources to reimburse the state
agent for travel expenses. State agents who are traveling at state expense or
who are on paid travel status must, at all times, use prudent judgment in the
use of state resources, incurring only those expenses necessary to carry out
the official business of the state.
(2) Reporting requirements
(a) A state agent who has traveled at state
expense and is requesting reimbursement by a state agency of his/her travel
expenses shall report his/her travel expenses as prescribed by the office of
budget and management. A state agent shall submit the travel expense
reimbursement request within sixty days of the last date of travel. This time
frame may be extended by the head of the state agency or his/her designee if
mitigating circumstances exist, but in no case may this time frame exceed
one hundred twenty
ninety days from the last date of travel
, unless the terms of an applicable collectively bargained
agreement differs, in which case that agreement's provision controls. A
completed request for travel expense reimbursement may be denied by the office
of budget and management for reasons including, but not limited to, a state
agent's failure to submit the request in a timely, accurate, or truthful
manner.
(b) A state agent shall
obtain and provide all receipts and supporting documentation required by this
rule.
(c) At no time shall a state
agent claim or be reimbursed more than is allowable under this rule.
(3) Approval of travel
When the head of a state agency or his/her designee approves of
a state agent's travel, such action constitutes certification
of the propriety of
that the reimbursement of such state agent's travel
expenses is proper. The head of a state agency or
his/her designee may require any reasonable form of verification of an expense
if he/she determines that additional verification is necessary
to his/her
for
this certification of the propriety of the
reimbursement or if required receipts are not available.
(4) Reimbursement of expenses
A state agent shall be reimbursed for his/her travel expenses
as authorized by this rule upon approval by the head of a state agency or
his/her designee. Reimbursement for travel expenses shall be via
electronic funds transfer
direct deposit to the same bank
financial institution
and account that a
the state agent has established
designated
for receipt of the balance of his/her
compensation in accordance with section
124.151 of the Revised
Code.
(5) Submission of
receipts
As specified by the office of budget and management, original
or a legible electronic copy of receipts shall be submitted to the office of
budget and management.
(6)
Direct payment
to vendor
At the agency's
discretion,
Instead of reimbursing a state
agent for his/her travel expenses, a state agency may make direct
payment to a vendor
supplier who provides travel services for the state
agent, in lieu of reimbursing the state agent for
his/her travel expenses. A direct payment shall comply with the
applicable rates and requirements specified in this rule.
(C) Transportation
expenses
The head of a state agency or his/her designee shall, subject
to the discretion of the office of budget and management, determine the
appropriate mode or modes of transportation to be utilized by a state
agent.
(1) Travel by state
-owned
motor
vehicles
automobile
Travel by state-owned automobile
or leased motor
vehicle is authorized only for state agents and for other parties who are
properly designated by a state agency and endorsed onto insurance coverage
through the department of administrative services. Reimbursement is authorized
for incurred service expenses necessary to the efficient and safe operation of
a state-owned automobile
or leased motor vehicle. The names of all persons traveling in the same state-owned
automobile and names of their respective state agencies shall be listed on any
travel expense reimbursement request.
(2) Travel by privately owned automobile
Travel by privately owned automobile is authorized only if the
owner thereof is insured under a policy of liability insurance complying with
the requirements of section
4509.51 of the Revised Code.
Reimbursement of mileage expenses incurred on state business is authorized at a
rate up to the internal revenue service's business standard mileage rate,
within the discretion of the director of the office of budget and management.
The reimbursement rate for mileage expenses incurred on state business may not
fall below forty-five cents per mile, unless the internal revenue service's
business standard mileage rate falls below forty-five cents per mile, in which
case the director may lower the reimbursement rate below forty-five cents per
mile. The director of the office of budget and management will review the
appropriate mileage reimbursement rate on a quarterly basis.
A state agent shall not be reimbursed for mileage commuting
from his/her residence to his/her headquarters nor from his/her headquarters to
his/her residence. If a state agent is required to report to a location other
than his/her headquarters, the state agent will only be reimbursed for the
distance from his/ her residence to the alternate location less the state
agent's normal commute distance. For example, if
a state agent's normal commute from his/her residence to his/her headquarters
is ten miles, and a state agent's commute from his/her residence to his/her
authorized destination is thirty miles, the state agent shall only be
reimbursed for twenty miles.
Travel expense reports shall indicate all intermediate
destinations (i.e., specify intermediate towns and cities but not stops within
a town or city) between the commencement and termination of travel as well as
all vicinity mileage after arrival at destination. Reimbursement shall be made
to only one of two or more state agents traveling in the same privately owned
automobile, and the names of their respective state
agencies shall be listed on the travel expense reimbursement
request.
(3)
Travel by commercial transportation
(a) Travel
by commercial transportation is authorized at the lowest available rate. When
any segment of travel by commercial transportation exceeds eight hours, the
head of the state agency may authorize business class travel for the state
agent.
(b) State funds shall not be
expended to pay for unused reservations with commercial transportation unless
the state agency is satisfied that failure to cancel or use the reservation was
unavoidable. State agency authorization shall be required as supporting
documentation.
(c) Travel within
the state of Ohio by common air carrier at the lowest available rate is
authorized for elected officials, directors, assistant directors, deputy
directors, board and commission members, and heads of state agencies. State
employees not listed in this paragraph are authorized to travel within the
state of Ohio by common air carrier at the lowest available rate only if flying
is more economical than other modes of travel.
(d) Reimbursement is authorized for
automobile rental if automobile rental is more economical than any other mode
of transportation or if the state agent's destination is not easily accessible
by any other mode of transportation. The state agent must purchase liability
insurance and loss damage waiver for accidents arising out of the operation or
use of the automobile and include that cost in determining whether the
automobile rental is the most economical mode of transportation.
(4) Required receipts for
transportation expenses
Except as otherwise provided, receipts are required for all
service expenses incurred in connection with the operation of state-owned
automobiles, all commercial transportation expenses, and all miscellaneous
transportation expenses exceeding ten dollars.
(D) Meal, incidental, and miscellaneous
expenses within the
Continental
continental U.S.
(1)
Restrictions and reimbursement per diem
Meals and incidental per diem for state agents is authorized
only when overnight lodging is required. State agents may receive per diem for
meal and incidental expenses in accordance with the per diem rates established
by the U.S. general services administration (www.gsa.gov), which is based on the lodging
location. Per diem is designed to offset the additional cost of travel, not to
entirely pay for the state agent's meal and incidental expenses. The amount of
per diem shall be adjusted on departure and return days based upon the time of
departure and return. The standard meal and incidental expenses allowance is
based on a full day of official travel (twenty-four hours) within the
continental U.S. Where overnight lodging is required and where a state agent is
on travel status for less than a full day, the meal and incidental expenses
rate for the departure and return days shall be pro-rated as follows:
(a) Twenty-five per cent of the standard meal
and incidental expenses allowance if the state agent is on travel status for
less than six hours;
(b) Fifty per
cent of the standard meal and incidental expenses allowance if the state agent
is on travel status for six hours but less than twelve hours;
(c) Seventy-five per cent of the standard
meal and incidental expenses allowance if the state agent is on travel status
for twelve hours but less than eighteen hours;
(d) One hundred per cent of the standard meal
and incidental expenses allowance if the state agent is on travel status for
eighteen hours but less than twenty-four hours.
(e) Notwithstanding the restrictions provided
in paragraph (D)(1) of this rule, where a state agency elects to schedule a
state agent to travel out of state by air travel and schedules a return flight
for the same day, meals and incidental per diem is authorized; however, the
meal and incidental expenses shall be pro-rated as provided in paragraphs
(D)(1)(a) to (D)(1) (d) of this rule.
(2) Incidental expenses included in the per
diem allowance are listed as follows and are thus not separately reimbursable:
(a) All gratuities given to porters, baggage
carriers, bellhops, hotel maids, flight attendants, ship attendants, taxi
drivers, wait staff and all other services related to the hospitality
industry;
(b) Any transportation
between places of lodging or business and places where meals are taken, if
suitable meals cannot be obtained at the temporary lodging or business
site;
(c) Mailing costs associated
with filing travel reimbursement requests.
(3) A receipt shall be required for any
single miscellaneous business expenses charge over ten dollars. State agents
shall first use any free internet or phone services prior to incurring these
expenses.
(4) If the state agent is
in overnight status in the continental U.S. for more than one week, including a
weekend, miscellaneous living expenses will be reimbursed when such expense is
reasonable as determined by the head of the state agency or his/her designee.
Receipts shall be required for all miscellaneous living expenses.
(E) Meal, incidental, and
miscellaneous expenses outside the continental U.S. (international)
(1) A state agent traveling outside the
continental U.S., assigned to a foreign office, or otherwise on approved
international travel status, including international conferences, shall be
entitled to reimbursement of meals and meal
gratuities up to twenty per cent of the cost of the meal at actual
cost when such cost is reasonable as determined by the head of the
state agency or his/her designee.
(2) If the state agent is in overnight
international travel status for more than one week, including a weekend,
miscellaneous living expenses will be reimbursed when such expense is
reasonable as determined by the head of the state agency or his/her
designee.
(3) Receipts shall be
required for international travel expenses, which include commercial
transportation, lodging, meal, meal
gratuities, and miscellaneous living expenses. Currency exchange rates
shall be provided as supporting documentation.
(4) A receipt shall be required for any
single miscellaneous business expense charge exceeding ten dollars. State
agents shall first use any free internet or phone services prior to incurring
these expenses. Currency exchange rates shall be provided as supporting
documentation.
(F)
Lodging
(1) Continental U.S.
In accordance with the per diem rates established by the U.S.
general services administration, reimbursement of expenses incurred while on
official travel status within the continental U.S. is authorized per state
agent per calendar day for lodging in commercial establishments . at actual
cost up to the maximum allowable lodging rate for that location, plus
applicable taxes on the entire room.
(2) Outside the continental U.S.
(international)
Reimbursement for lodging in commercial establishments is
authorized per state agent per calendar day at actual cost when such cost is
reasonable as determined by the head of a state agency or his/her designee. The
currency exchange rate shall be provided as supporting documentation.
(3)
Receipts
Itemized receipts
or equivalent are required for all lodging expenses.
(4) Overnight lodging may be reimbursed only
when the state agent is traveling on official state business and is either:
(a) At a location greater than forty-five
miles from both the state agent's residence and headquarters, or;
(b) At a location greater than thirty miles
from both the state agent's residence and headquarters for conference
purposes.
(G)
Conferences
Reimbursement is authorized for conference registration fees
and conference expenses as follows:
(1) Registration fees
Conference registration fees may be reimbursed to the state
agent, or conference registration fees may be paid directly by a state agency
in advance of the event. If the registration fee includes any meals, the state
agent shall not be reimbursed for those same meals under paragraphs (D) and (E)
of this rule, and any amount reimbursed to the state agent under paragraphs (D)
and (E) of this rule for meals shall be adjusted accordingly.
(2) Meal and incidental
If the event includes or provides a meal, the state agent shall
not be reimbursed for that same meal under paragraphs (D) and (E) of this rule.
State agents shall receive per diem for any meals not provided by the event and
incidentals at the rate prescribed by the U.S. general services
administration.
When meals are included with registration expense, the number
and type of meals must be identified by the state agent. If a meal is offered
as part of the event and the state agent has medical restrictions, the state
agent should make every effort to have the conference facilitate his or her
needs. If the event does not honor the request, the state agent is not required
to deduct the applicable meal allowance from the per diem, but must include
documentation explaining the situation.
(3) Lodging
Lodging at the event site or lodging at a hotel identified in
the event registration materials as one of the event hotels may be reimbursed
at actual cost, provided such cost is reasonable as determined by the head of a
state agency or his/her designee.
(4) Required receipts for conference expenses
Receipts are required for expenses exceeding ten dollars. Any
applicable conference materials such as agendas, brochures or otherwise shall
be required as supporting documentation.
(5) Direct payment
Instead of reimbursing a state agent for his/her conference
expenses, a state agency may make direct payment to a
vendor
supplier who provides event services for the state
agent.
(H)
Agency contractors
State agencies desiring to reimburse travel, lodging, and meal
expenses should negotiate such reimbursement with the contractor or
vendor
supplier when negotiating the cost of the contract,
but shall not negotiate rates higher than those authorized by this rule.
(I) Non-reimbursable travel
expenses
"Non-reimbursable travel expense" include, but are not limited
to, the following:
(1) Alcoholic
beverages purchased by the state agent;
(2) Entertainment expenses paid by the state
agent;
(3) Incidental expenses,
which include personal expenses incurred during travel that are primarily for
the benefit of the state agent and not directly related to the official purpose
of the travel. Examples include, but are not limited to, the purchase of
personal hygiene items, magazines or books, movie rentals, and other
miscellaneous items;
(4) Political
expenses paid by the state agent;
(5) Travel insurance expenses paid by the
state agent; for purposes of this paragraph, the use of the term "travel
insurance expense" does not mean liability coverage and loss damage waiver
expenses incurred in renting an automobile pursuant to paragraph (C)(3)(d) of
this rule.
(6) The cost of traffic
fines and parking tickets.
(J) Exceptions may be requested by submitting
a written request to the director of budget and management by the head of a
state agency or his/her designee prior to the expense being incurred. The
director of the office of budget and management may grant exceptions to this
rule only for travel by law enforcement officials, insurance examiners, state
agents on continuous travel status for two or more consecutive days, state
agents requiring special travel arrangements due to a disability, and state
agents whose workday is other than eight a.m. to five p.m. or if state agents
whose in-state travel and lodging arrangements are economically advantageous to
the state. Other exceptions may be granted upon a written request submitted to
the director of budget and management by the head of a state agency or his/her
designee prior to the expense being incurred or, at the director's discretion,
after the expense has been incurred. No exception shall remain in effect for
more than one fiscal year.
(K)
Amendment to this rule
An amendment to this rule applies to travel on or after the
effective date of the amendment.
Notes
Ohio Admin. Code
126-1-02
Effective:
9/1/2019
Five Year Review (FYR) Dates:
6/17/2019 and
09/01/2024
Promulgated
Under: 111.15
Statutory
Authority: 126.31
Rule
Amplifies: 126.31
Prior
Effective Dates: 02/01/1976, 10/31/1977, 06/10/1979, 06/29/1980, 03/01/1983
(Emer.), 03/16/1983 (Emer.), 05/29/1983, 11/13/1983, 03/02/1986, 07/03/1989
(Emer.), 10/01/1989, 04/10/1990 (Emer.), 07/09/1990, 07/27/1992 (Emer.),
10/24/1992, 07/01/1994 (Emer.), 09/26/1994, 10/15/1996 (Emer.), 01/14/1997,
07/01/1997, 07/01/2000, 11/06/2000, 07/01/2001 (Emer.), 09/30/2001, 03/01/2006
(Emer.), 05/26/2006, 02/01/2008, 06/25/2008 (Emer.), 09/19/2008, 10/01/2009,
07/01/2014