[Cobo] Quick Question

[Sue Catron]

Hello -

NSU recently had this topic arise in an OMES audit, as we have three
campuses with quite a bit of travel between them.  The end result was a bit
different.

When an employee travels directly to or from their duty station and their
home, that mileage is not reimbursable - as you would expect.  Our issue
arose when an employee travels from their home to their duty station, to
another campus and then to home, or the reverse, from home to the other
campus, then to their duty station, then home.

OMES held that we must calculate the total miles driven round trip, then
deduct the number of miles for the employee to travel directly to and from
their duty station round trip.  We may reimburse the difference between the
two.

Sue


On Tue, Oct 15, 2013 at 10:11 AM, David Sims <david.sims at tulsacc.edu> wrote:

>  That is correct, Kathy.****
>
> ** **
>
> In line with James original question, if someone went directly to the
> other work location directly from home, that would be considered commuting
> and not reimbursable.  If the person went directly home from the other work
> location, that is not reimbursable as well.  If the person went back to
> their home office from the other work location to conduct business that
> could be reimbursable mileage between the two work stations.  Finally, if
> the person started the day at their home location, traveled to another work
> location to conduct business and returned back to their home location, the
> round trip could be reimbursable.  Of course, all of this is subject to
> each school’s policies.****
>
> ** **
>
> Basically, whenever you go from home to work and work to home (either your
> home location or other work location) it is considered personal expense and
> not reimbursable according to the IRS.****
>
> ** **
>
> David****
>
> ** **
>
> *From:* Elliott, Kathy [mailto:kathy.elliott at okstate.edu]
> *Sent:* Tuesday, October 15, 2013 9:55 AM
> *To:* Myron Pope; David Sims; James Hurst; Cobo at lists.onenet.net
> *Subject:* RE: [Cobo] Quick Question****
>
> ** **
>
> Myron:****
>
> ** **
>
> Yes, you can be reimbursed for travel between work locations.  You have a
> work station and then any other work related travel from your work station
> is reimbursable according to IRS rules.  Your institution may not reimburse
> it, but according to the IRS they can without it being  taxable income to
> you (as reimbursement for commuting expenses would be).****
>
> ** **
>
> Hope this helps!****
>
> ** **
>
> k****
>
> ** **
>
> *Kathy Kamm Elliott*
>
> Associate Vice President and Controller****
>
> Oklahoma State University****
>
> 207 Whitehurst Hall****
>
> Stillwater,  OK  74078-1041****
>
> 405.744.4188****
>
> 405.744.6404 (Fax)****
>
> kathy.elliott at okstate.edu****
>
>  ****
>
> *We’ve got two lives.  One we’re given and the other one we make.*****
>
> *Mary Chapin Carpenter*****
>
>  ****
>
> ** **
>
> *From:* cobo-bounces at lists.onenet.net [
> mailto:cobo-bounces at lists.onenet.net <cobo-bounces at lists.onenet.net>] *On
> Behalf Of *Myron Pope
> *Sent:* Tuesday, October 15, 2013 9:33 AM
> *To:* David Sims; James Hurst; Cobo at lists.onenet.net
> *Subject:* Re: [Cobo] Quick Question****
>
> ** **
>
> Thanks, David.  I have a follow up to that one.  What if there are
> multiple locations for a “place of employment”, such as for your
> institution?  Would you have a “home” location, and then be considered for
> reimbursement for the other TCC campuses?****
>
> mlp****
>
> ** **
>
> Myron L. Pope, Ed. D.****
>
> Vice President of Student Affairs****
>
> University of Central Oklahoma****
>
> 100 North University Drive****
>
> ADM 213, Box 151****
>
> Edmond, OK  73034****
>
> Phone:  (405) 974-5370****
>
> Fax: (405) 974-3930****
>
> mpope5 at uco.edu****
>
> www.uco.edu****
>
> ** **
>
> *From:* cobo-bounces at lists.onenet.net [
> mailto:cobo-bounces at lists.onenet.net <cobo-bounces at lists.onenet.net>] *On
> Behalf Of *David Sims
> *Sent:* Monday, October 14, 2013 11:55 AM
> *To:* James Hurst; Cobo at lists.onenet.net
> *Subject:* Re: [Cobo] Quick Question****
>
> ** **
>
> 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.  Therefore,
> it would stand to reason that a state agency would not reimburse those
> types of expenses as business-related.****
>
>  ****
>
> David Sims****
>
> Tulsa Community College****
>
> Assistant Comptroller****
>
> 6111 E. Skelly Drive, Suite 512****
>
> Tulsa, OK 74135****
>
> 918-595-7801****
>
> 918-595-7880 (fax)****
>
> [image: TCC email logo]****
>
>  ****
>
>  ****
>
>  ****
>
> *From:* cobo-bounces at lists.onenet.net [
> mailto:cobo-bounces at lists.onenet.net <cobo-bounces at lists.onenet.net>] *On
> Behalf Of *James Hurst
> *Sent:* Thursday, October 10, 2013 4:30 PM
> *To:* Cobo at lists.onenet.net
> *Subject:* [Cobo] Quick Question****
>
>  ****
>
> I am looking for information on the payment of local mileage, especially
> as it pertains from home to work.  ****
>
>  ****
>
> *James C. Hurst, CGFM*****
>
> *Vice President of Business Operations*****
>
> *Carl Albert State College*****
>
> *1507 S. McKenna*****
>
> *Poteau, OK 74953*****
>
> *918-647-1320*****
>
>  ****
>
>
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-- 

Sue Catron, MBA, CPA
Assistant Vice President for Business and Finance
Northeastern State University
(918) 444-2187
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