[Travel_Policy-News] FW: Travel email on changes

[SMYTH Scott * SCD SARS]

Travel Coordinators: 
 

Changes were made to the Statewide Travel Policy in the Oregon
Accounting Manual (OAM Policy 40.10.00.PO) and will become effective
July 1, 2010.  

 

The revised policy reflects changes made as a result of consultation
with the IRS (paragraph .116). It also includes changes made to the
deduction of commute mileage for travel between a residence and a
temporary work station (paragraph .118) as a result of feedback from
agencies. 

 

Below is a summary of the changes made to the Statewide Travel Policy
(OAM 40.10.00.PO) in order of the policy:   

 

*  .116 NON-COMMERCIAL LODGING PER DIEM. Added "Reimbursement for
non-commercial lodging per diem is taxable income to the employee and
should be included on the employee's W-2".  

 

*  .118 PRIVATE VEHICLE MILEAGE. Added "However, agencies are not
required to deduct commuting mileage under the following limited
circumstances: 

	1.	When an employee normally commutes by bus, carpool, MAX,
or other non-personal vehicle. 
	2.	When travel is between an employee's residence and an
airport, bus terminal, or other common carrier. 
	3.	When the employee leaves or returns to his/her residence
during overnight travel. 

If an agency determines that the deduction of commuting mileage
interferes with the agency's stated mission or does not provide a
cost-benefit to the agency, the agency head or designee may authorize an
exception to the policy on a case-by-case basis as outlined in paragraph
104. The justification for the policy departure should be documented and
kept on file for audit purposes".  

If you have any questions, please contact me. Thank you. 

Scott Smyth, CPA

Senior Accounting Analyst

Department of Administrative Services

Statewide Accounting and Reporting

503-373-7277, ext. 276

http://oregon.gov/DAS/SCD/SARS

Data Classification: Level 1 - Published

 

 

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