State of Connecticut Office of the State Comptroller MEMORANDUM 2001-08


	STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2001-08

January 29, 2001

TO THE HEADS OF ALL STATE AGENCIES

Attention:	Chief Administrative and Fiscal Officers, Business Managers, Payroll and Personnel Officers
Subject:	Mileage Reimbursements Paid to State Employees

I. AUTHORITY

The Internal Revenue Service has announced that the standard mileage rate for business use of an automobile has been increased to 34.5 cents per mile effective January 1, 2001. The rate for moving expense purposes has been increased to 10 cents per mile. The standard mileage rate is used as a criterion for determining the W-2 reportability of mileage reimbursements made to employees for the business use of their personal vehicles. The excess of an employee's mileage payment reimbursed at a rate higher than the standard mileage rate of 34.5 cents per mile is reportable. Do not confuse the standard mileage rate with the GSA rate, which is also 34.5 cents.

II. PAYROLL PROCEDURES

The CO-17XP-PR, Employee Payroll Reimbursement form is to be completed when reimbursing an employee for mileage. The payment is processed through the Payroll Services Division.

A. Payroll coding information for non-reportable mileage payments is as follows:

1. On-line: Screen 047 or 190, R1, Amount, 2Z, SID 0002, Major/Minor 02630.
: 2. Remote Job Entry: ZT Transaction: Same as above.

B. Payroll coding information for reportable mileage payments is as follows:

1. On-line: Screen 047 or 190, R1, Amount, 1V, SID 0002, Major/Minor 02630.
: 2. Remote Job Entry: ZT Transaction: Same as above.

III. 9916 TRAVEL AND TRAINING FUND

The procedure for reportable reimbursements paid from the 9916 Travel and Training Fund remains the same. Current procedures require reportable payments to be submitted on a separate CO-17 XP-PR form. Reportable mileage reimbursements should be included on the separate CO-17XP-PR form along with any other reportable expenses. The appropriate union SID should be used.

IV. QUESTIONS

Questions may be directed to the Comptroller's Office as follows:

Payroll Procedures:

On-line: Payroll Services Division, (860) 702-3463
Remote Job Entry: Payroll Services Division, (860) 702-3451

9916 Travel and Training Payments Procedures:

Comptroller's Business Office, (860) 702-3335

NANCY WYMAN

STATE COMPTROLLER

NW:CH

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