BUSINESS MILEAGE REIMBURSEMENT

POLICY

Drexel University will reimburse its faculty and staff for the approved use of their personal automobile on official University business that is properly authorized, reasonable and appropriately documented as outlined in the Business Travel Expense and Local Business and Entertainment Expense Policies.

SCOPE

This policy and its related procedures are applicable to all University faculty and staff of all divisions, colleges and campuses regardless of the source of funds supporting such expenses. If such expenses are to be charged to a sponsored program, the terms of the grant or contract will take precedence if they are more restrictive than University policy.

PROCEDURES/GUIDELINES

What is reimbursed…The University will reimburse employees at the University approved rate per mile available when a personal vehicle is used for a business trip.  Click on  http://www.drexel.edu/depts/compt/ap/MileageRate.html for the current business mileage rate.  The traveler must document business miles using a travel log to determine the total mileage for the trip less the normal commute to and from work (see below).  The business mileage rate covers all costs of operating the vehicle including gasoline, oil, insurance and repairs.  Receipts for tolls and parking fees are reimbursed separately and not included in the business mileage rate.   

What is not…Reimbursement will normally not include meals and lodging en-route or expenses in lieu of the approved mileage rate.  The University will not reimburse individuals for the cost of auto insurance (see below) or for other expenses including but not limited to driving or parking violations, fines, gasoline, automobile repairs, vehicle damage or insurance deductibles as a result of an accident, break down, tow or resultant meals and lodging.

Business mileage does not include the normal commute to and from work. When your business travel originates from home, subtract your normal commute from the total miles associated with the trip. Under IRS Reg. § 1.262-1(b) (5), costs of commuting to the place of business or employment are personal expenses.  You cannot be reimbursed for commuting expenses even if you work during the commuting trip.

Insurance…Individuals who use their personal automobiles for business travel must have at least $100,000/$300,000 of liability insurance coverage. The individual's coverage is primary to any other available coverage. The University will not reimburse individuals for the cost of insurance.

How to request reimbursement…If mileage is incurred while conducting local business, the request for reimbursement is submitted on a Local Business and Entertainment Expense Report.  If mileage is incurred while conducting out-of-town business, the request for reimbursement is submitted on a Travel Expense Reimbursement Report along with all other expenses for the trip.