TITLE 2 PUBLIC
FINANCE
CHAPTER 42 TRAVEL
AND PER DIEM
PART 2 REGULATIONS
GOVERNING THE PER DIEM AND MILEAGE ACT
2.42.2.1 ISSUING
AGENCY: Department of Finance and
Administration.
[2.42.2.1 NMAC - N, 07/01/03]
2.42.2.2 SCOPE: In accordance with Section 10-8-1 to 10-8-8
NMSA 1978 (1995 Repl. Pamp.), 2.42.2 NMAC governs the payment of per diem rates
and mileage and the reimbursement of expenses for all salaried and non-salaried
public officers and employees of all state agencies and local public bodies,
except:
A. state legislators; and
B. public officials and employees of
state educational institutions specified in Article 12, Section 11 of the New
Mexico Constitution and institutions defined in Chapter 21, Articles 13, 14, 16
and 17 NMSA 1978 (hereinafter “public postsecondary educational
institutions”). If an official or
employee of a public postsecondary educational institution is also a salaried
or nonsalaried public officer or employee of any other state agency or local
public body, these regulations shall apply when the person seeks payment of per
diem rates and mileage or reimbursement of expenses in the capacity of a
salaried or nonsalaried public officer or employee of a governmental entity
other than a public postsecondary educational institution.
[2.42.2.2 NMAC - Rn, DFA Rule 95-1, Section 1.A, 07/01/03]
2.42.2.3 STATUTORY AUTHORITY: These regulations are promulgated pursuant to
authority granted in Section 10-8-5(A) and Section 9-6-5(E) NMSA 1978.
[2.42.2.3 NMAC - Rn, DFA Rule 95-1, Section 1.B, 07/01/03]
2.42.2.4 DURATION: Permanent
[2.42.2.4 NMAC - N, 07/01/03]
2.42.2.5 EFFECTIVE DATE: November 30, 1995
[2.42.2.5 NMAC - N, 07/01/03]
2.42.2.6 OBJECTIVE: To govern the payment of per diem rates and
mileage and the reimbursement of expenses for all salaried and non-salaried
public officers and employees of all state agencies and local public bodies
except those set forth in Subsections A and B of 2.42.2.2 NMAC.
[2.42.2.6 NMAC - N, 07/01/03]
2.42.2.7 DEFINITIONS: As used in this rule:
A. “Agency head” means:
(1) the cabinet secretary of
departments and their administratively attached boards and commissions;
(2) the director for other
agencies and institutions and their administratively attached boards and
commissions;
(3) the superintendent of
regulation and licensing for boards and commissions attached to the regulation
and licensing department;
(4) the chairperson, president
or executive secretary for remaining boards and commissions; and
(5) the chief executive, chief
administrative officer, or governing body for local public bodies.
B. “Board or committee meeting” means
the formal convening of public officers who comprise a board, advisory board,
commission or committee even if no further business can take place because of
the lack of a quorum.
C. “Designated post of duty” means the
address of a public officer’s or employee’s assignment as determined by the agency.
D. “Employee” means any person who is
in the employ of any New Mexico state agency or local public body within New
Mexico whose salary is paid either completely or partially from public money
but does not include jurors or jury commissioners.
E. “Governmental entity” means a New
Mexico state agency or local public body within New Mexico.
F. “Home” means:
(1) for per diem purposes, the
area within a 35-mile radius of the place of legal residence as defined in
Section 1-1-7 NMSA 1978 (1995 Repl. Pamp.);
(2) for mileage purposes, the
place of legal residence as defined in Section 1-1-7 NMSA 1978 (1995 Repl.
Pamp.). See appendix A for a copy of Section 1-1-7 NMSA 1978.
G. “Local public body” means every political
subdivision of the state, whether created under general or special act
including, but not limited, to counties, municipalities, drainage, conservancy,
irrigation, school or other districts, that receives or expends public money
from whatever source derived.
H. “Nonsalaried public officer” means a
public officer serving as a member of a board, advisory board, committee or
commission who is not entitled to compensation, but is entitled to payment of
per diem rates and mileage.
I. “Out of state” means beyond the
exterior boundaries of the state of New Mexico.
J. “Public officer” means every
elected or appointed officer of a governmental entity, including but not
limited to:
(1) officers of the judicial
branch of state government, including judges;
(2) officers of the
legislative branch of state government, except legislators; and,
(3) all board, advisory board,
committee and commission members elected or appointed to a board, advisory
board, committee or commission specifically authorized by law or validly
existing as an advisory committee pursuant to Section 9-1-9 NMSA 1978.
K. “Secretary” means the secretary of
finance and administration.
L. “Travel” means: for per diem purposes, being on official
business away from home as defined in Subsection F above and at least 35 miles
from the designated post of duty of the public officer or employee. However, non-salaried public officers are eligible
for per diem for attending meetings in accordance with Subsection C of 2.42.2.8
NMAC and
M. “Travel voucher” means a payment
voucher submitted for the purpose of claiming reimbursement for travel
expenditures.
[2.42.2.7 NMAC - Rn, DFA Rule 95-1, Section 2, 07/01/03]
2.42.2.8 PER DIEM RATES PRORATION:
A. Applicability: Per diem rates shall be paid to public
officers and employees only in accordance with the provisions of this
section. Per diem rates shall be paid
without regard to whether expenses are actually incurred. Where lodging and/or meals are provided or
paid for by the agency, the governing body, or another entity, the public
officer or employee is entitled to reimbursement only for actual expenses under
2.42.2.9 NMAC.
B. Per diem rate computation: Except as provided in Subsections C through I
of this Section, per diem rates for travel by public officers and employees
shall be computed as follows:
(1) Partial day per diem
rate: Public officers or employees
who occasionally and irregularly travel shall be reimbursed for travel which
does not require overnight lodging, but extends beyond a normal work day as
follows:
(a) for less than 2 hours of
travel beyond normal work day, none;
(b) for 2 hours, but less than
6 hours beyond the normal work day, $12.00;
(c) for 6 six hours, but less
than 12 hours beyond the normal work day, $20.00;
(d) for 12 hours or more
beyond the normal work day, $30.00;
(e) “Occasionally and
irregularly” means not on a regular basis and infrequently as determined by the
agency. For example, an employee is not entitled to per diem rates under this
subparagraph if the employee either travels once a week or travels every fourth
Thursday of the month. However, the
employee is entitled to per diem rates under this subparagraph if the employee
either travels once a month with irregular destinations and at irregular times or
travels four times in one month and then does not travel again in the next two
months, so long as this is not a regular pattern.
(f) “Normal work day” means 8
hours within a nine-hour period for all public officers and employees both
salaried and nonsalaried, regardless of the officers’ or employees’ regular
work schedule.
(2) Overnight travel: Regardless of the number of hours traveled,
travel for public officers and employees where overnight lodging is required
shall be reimbursed as follows:
(a) in state areas $85.00
(b) in state special
areas $135.00
(c) out of state areas $115.00;
(d) or actual lodging and meal
expenses under 2.42.2.9 NMAC.
(3) Return from overnight
travel: On the last day of travel
when overnight lodging is no longer required, partial day reimbursement shall
be made. To calculate the number of hours in the partial day, begin with the
time the traveler initially departed.
Divide the number of hours traveled by 24. The hours remaining
constitute the partial day which shall be reimbursed as follows:
(a) for less than 2 hours,
none;
(b) for 2 hours, but less than
6 hours, $12.00;
(c) for 6 hours or more, but
less than 12 hours, $20.00;
(d) for 12 hours or more,
$30.00.
(4) Special area
designations: For all officers and
employees, the in state special area shall be Santa Fe.
C. Board, commission and committee
members: Nonsalaried public officers
may receive per diem as follows:
(1) Official board,
commission and committee meetings:
(a) State nonsalaried
public officers: Nonsalaried public
officers of the state may elect to receive either:
(i) $95.00 per meeting day for
attending each board or committee meeting; or
(ii) per diem rates in
accordance with Subsection B of this Section.
(b) Local nonsalaried
public officers: Nonsalaried public
officers of local public bodies may elect to receive either:
(i) $95.00 per meeting day for
attending each board or committee meeting day; or
(ii) per diem rates in
accordance with subsection B of this Section provided that the local governing
body has not established a lesser rate.
(c) Municipal nonsalaried public officers: Nonsalaried public officers of municipalities
may elect to receive either:
(i) $95.00 per meeting day for
attending each board or committee meeting; or
(ii) per diem rates in accordance with
Subsection B of this Section, provided that the board or commission meeting is
held outside of the municipal boundaries.
(2) Other official
meetings: Nonsalaried public
officers may receive per diem rates for travel on official business that does
not constitute a board, advisory board, committee or commission meeting only in
accordance with Subsection B of this Section.
(3) Members serving in dual
capacities: Nonsalaried public
officers who also serve as public officers or employees of state agencies or
local public bodies may receive mileage or per diem rates from only one public
entity for any travel or meeting attended.
Furthermore, nonsalaried public officers who are also public officers or
employees may not receive per diem rates for attending meetings held in the
place of their home or at their designated posts of duty unless they are on
leave from their positions as public officers or employees. Local public bodies
may adopt regulations with respect to the receipt of per diem rates by
employees or officers of local public bodies who also serve on boards or
commissions subject to this rule.
D. Temporary assignment: Public officers and employees may be
reassigned temporarily to another duty station.
(1) Routine reassignment: Public officers and employees subject to
periodic reassignment of duty stations or districts as a normal requirement of
their employment will not be eligible for per diem rates after the time of
arrival at the new duty station or district.
(2) Nonroutine
reassignment: Public officers or
employees not normally subject to periodic reassignments who are temporarily
assigned to another office of a state agency away from home will receive per
diem for the first 30 calendar days of their assignment only, unless approval
of the secretary is given to extend per diem payments upon showing that the
assignment is necessary and temporary. Except in such extraordinary
circumstances, after 30 calendar days, the place where the employee or officer
is assigned will be regarded as the designated post of duty.
E. New Mexico department of
transportation: The New Mexico
department of transportation may adopt special policies pertaining to payment
of per diem rates for temporary assignments.
Such policies shall be subject to the annual approval of the secretary.
F. Department of public safety: The department of public safety may adopt
special policies pertaining to payment of per diem rates, mileage and
subsistence allowances authorized by law for commissioned officers. Such policies shall be subject to the annual
approval of the secretary.
G. Travel for educational purposes: A public officer or employee shall not be
reimbursed for more than 30 calendar days of per diem in any fiscal year for
attending educational or training programs unless approval has been obtained
from the secretary.
H. Per diem in conjunction with
other leave: While traveling, if a
public officer or employee takes sick, annual or authorized leave without pay
for more than four hours of the normal work day, per diem shall not be allowed
for that day unless authorized in writing by the agency head.
I. Illness or emergency: Agency heads may grant permission, in
writing, to pay per diem rates and travel reimbursement to an employee or
public officer who becomes ill or is notified of a family emergency while
traveling on official business and must either remain away from home or
discontinue the official business to return home.
[2.42.2.8 NMAC - Rn, DFA Rule 95-1, Section 3, 07/01/03; A,
01/15/04]
2.42.2.9 REIMBURSEMENT OF ACTUAL
EXPENSES IN LIEU OF PER DIEM RATES:
A. Applicability: Upon written request of a public officer or
an employee, agency heads may grant written approval for a public officer or
employee of that agency or local public body to be reimbursed actual expenses
in lieu of the per diem rate where overnight travel is required.
B. Overnight travel: For overnight travel for state officers and
employees where overnight lodging is required, the public officer or employee
will be reimbursed as follows:
(1) Actual reimbursement
for lodging: A public officer or an
employee may elect to be reimbursed actual expenses for lodging not exceeding
the single occupancy room charge (including tax) in lieu of the per diem rate
set forth in this Section. Whenever
possible, public officers and employees should stay in hotels which offer
government rates. Agencies, public
officers or employees who incur lodging expenses in excess of $215.00 per night
must obtain the signature of the agency head or chairperson of the governing
board on the travel voucher prior to requesting reimbursement and on the encumbering
document at the time of encumbering the expenditure.
(2) Actual reimbursement
for meals: Actual expenses for meals
are limited by Section 10-8-4(K)(2) NMSA 1978 (1995 Repl. Pamp.) to a maximum
of $30.00 for in-state travel and $45.00 for out-of-state travel for a 24-hour
period.
(3) Receipts required: The public officer or employee must submit
receipts for the actual meal and lodging expenses incurred. Under circumstances where the loss of receipts
would create a hardship, an affidavit from the officer or employee attesting to
the expenses may be substituted for actual receipts. The affidavit must
accompany the travel voucher and include the signature of the agency head or
governing board. See Appendix B for a
sample affidavit.
C. Return from overnight travel: On the last day of travel when overnight
lodging is no longer required, partial day reimbursement shall be made. To calculate the number of hours in the
partial day, begin with the time the traveler initially departed on the
travel. Divide the total number of hours
traveled by 24. The hours remaining
constitute the partial day which shall be reimbursed as follows:
(1) for less than 2 hours,
none;
(2)
for 2 hours but less than 6 hours, $12.00;
(3) for 6 hours or more, but
less than 12 hours, $20.00;
(4) for 12 hours or more,
$30.00;
(5) no reimbursement for
actual expenses will be granted in lieu of partial day per diem rates.
[2.42.2.9 NMAC - Rn, DFA Rule 95-1, Section 4, 07/01/03; A,
01/15/04]
2.42.2.10 TRAVEL
ADVANCES:
A. Authorizations: Upon written request accompanied by a travel
voucher, agency heads and governing boards of local public bodies or their
authorized designees may approve a public officer’s or employee’s request to be
advanced up to 80 percent of per diem rates and mileage cost or for the actual
cost of lodging and meals pursuant to 2.42.2.8 NMAC and 2.42.2.9 NMAC and for
other travel expenses that may be reimbursed under 2.42.2.12 NMAC. Requests for travel advances shall not be
submitted to the financial control division of the department of finance and
administration more than two weeks prior to travel unless, by processing the
request earlier, significant savings can be realized for travel by common
carrier or for registration fees for seminars and conferences.
B. Travel period: A travel advance may be authorized either for
a single trip or on a monthly basis for public officers and employees who
travel continually throughout the month. Payment shall be made only upon
vouchers submitted with attached authorization for each travel period.
(1) Single trip advances: Where a travel advance is made for a single
trip, the officer or employee shall remit, within 5 working days of the return
from the trip, a refund of any excess advance payment to the agency. The agency
or local public body shall deposit the refund and reduce the disbursement
recorded when the money was advanced.
(2) Monthly advances: Where monthly advances are made, employees
shall remit to the agency, at the end of each month, any excess advance
payments together with a thorough accounting of all travel advances and
expenditures as required by the secretary.
Where a travel advance is approved for the next month, the agency head
may authorize the use of excess advance payments from the previous month as
part of the advance for the next month in lieu of having the employee remit the
excess funds.
C. Agency records: Each agency is responsible for maintaining
records of travel advances authorized by the agency head or the agency head’s
authorized designee.
(1) Employee ledgers: Each state agency shall keep individual
employee ledgers for travel advances.
The ledger shall include the following information to provide an
adequate audit trail:
(a) employee
(b) no.
(c) division
(d) fiscal year
(e) date of travel advance
(f) date of destination
(g) per diem advance
(h) earned
(i) additional per diem or
refund due
(2) Year-end closing: Each state agency shall review all travel
advances prior to the end of the fiscal year and collect or pay all outstanding
amounts if possible. Any receivables or
payables outstanding at year-end must be recorded on the books and records of
the agency.
D. Local public bodies: Local public bodies may grant prior written
approval for travel advances as authorized by regulation of the governing body
of the local public body.
[2.42.2.10 NMAC - Rn, DFA Rule 95-1, Section 5, 07/01/03]
2.42.2.11 MILEAGE-PRIVATE CONVEYANCE:
A. Applicability: Mileage accrued in the use of a private
conveyance shall be paid only in accordance with the provisions of this section.
B. Rate: Public officers and employees of state
agencies shall be reimbursed for mileage accrued in the use of a private
automobile or aircraft in the discharge of official duties as follows:
(1) unless the secretary has
reduced the rates set for mileage for any class of public officials and for
employees of state agencies pursuant to Section 10-8-5 (D) NMSA 1978, 80% of
the internal revenue service standard mileage rate set January 1 of the
previous year for each mile traveled in a privately owned vehicle;
(2) privately owned airplane,
eighty-eight cents ($0.88) per nautical mile.
C. Local
public bodies: Public officers and
employees of local public bodies may be reimbursed for mileage accrued in the
use of a private conveyance in the discharge of official duties, at the
statutory rates unless such rates have been reduced by the governing bodies of
the local public body pursuant to Section 10-8-5 (D) NMSA 1978.
D. Privately
owned automobile: For conveyance in
the discharge of official duties by privately owned automobile, mileage accrued
shall be reimbursed at the rate set forth in this section as follows:
(1)
pursuant to the mileage chart of the official state map published by the
state highway and transportation department for distances in New Mexico and the
most recent edition of the Rand-McNally road atlas for distances outside of New
Mexico; or
(2) pursuant to actual mileage if the
beginning and ending odometer reading is certified as true and correct by the
traveler; and
(a) the destination is not
included on the official state map or on the Rand McNally road atlas, or,
(b) at the destination(s) of
the public officer or employee, the public officer or employee was required to
use the private conveyance in performance of official duties.
E. Privately owned airplane:
Mileage accrued in the use of a privately owned airplane shall be
reimbursed at the rate set forth in this section as follows:
(1) pursuant to the New Mexico
aeronautical chart published by the state highway and transportation
department, aviation division, for distances in New Mexico and other states’
air maps for distances outside of New Mexico; or
(2) pursuant to actual air
mileage if certification is provided by the pilot, or a beginning and ending
reading of actual mileage if the reading is certified as true and correct by
the traveler, and the destination is not included on an air map.
F. Reimbursement limit for out of state travel: Total mileage reimbursement for out of state
travel by privately owned automobile or privately owned airplane shall not
exceed the total coach class commercial airfare that would have been reimbursed
those traveling had they traveled by common carrier. This subsection shall not apply to a public
school when transporting students.
G. Additional
mileage provision: Mileage accrued
while on official business shall be reimbursed for travel on official
business. An agency head or designee may
authorize by memorandum reimbursement for mileage from a point of origin farther
from the destination than the designated post of duty in appropriate
circumstances. The memorandum must
accompany the payment voucher. If
official business is transacted while commuting from home to post of duty or
from post of duty to home, mileage shall not be paid for the number of miles
between post of duty and home. Odometer
readings showing additional miles accrued for official business must be
provided to the agency for payment.
[2.42.2.11 NMAC - Rn, DFA Rule 95-1, Section 6 & A,
07/01/03; A/E, 06/19/09]
2.42.2.12 REIMBURSEMENT
FOR OTHER EXPENSES: Public officers
and employees may be reimbursed for certain actual expenses in addition to per
diem rates.
A. Receipts not required: Public officers and employees may be
reimbursed without receipts for the following expenses in an amount of $6.00
per day not to exceed a total of $30.00 per trip:
(1) taxi or other
transportation fares at the destination of the traveler;
(2) gratuities as allowed by
the agency head or designee; and
(3) parking fees
(4) If more than $6.00 per day
or $30.00 per trip is claimed, the entire amount of the reimbursement claim
must be accompanied by receipts.
B. Receipts required: Public officers and employees may be
reimbursed for the following expenses provided that receipts for all such
expenses are attached to the reimbursement voucher:
(1) actual costs for travel by
common carrier, provided such travel is accomplished in the most economical
manner practical;
(2) rental cars or charter
aircraft, provided less expensive public transportation is not available or
appropriate;
(3) registration fees for
educational programs or conferences, provided, if the fee includes lodging or
meals, then no per diem rates shall be paid and only actual expenses paid by
the officer or employee and not included in the fee shall be reimbursed within
the limits of 2.42.2.9 NMAC; and
(4) professional fees or dues
that are beneficial to the agency’s operations or mission.
(5) Under circumstances where
the loss of receipts would deny reimbursement and create a hardship, an
affidavit from the officer or employee attesting to the expenses may be
substituted for actual receipts. The
affidavit must accompany the travel voucher and include the signature of the
agency head or governing board. See
Appendix B for a sample affidavit.
C. Local public bodies: Local public bodies may adopt regulations
governing the reimbursement of actual expenses incurred in addition to per diem
rates and mileage.
[2.42.2.12 NMAC - Rn, DFA Rule 95-1, Section 7, 07/01/03]
2.42.2.13 TRAVEL
VOUCHERS: Travel vouchers and
supporting schedules and documents shall conform to the policies and procedures
manuals issued by the financial control division of the department of finance
and administration.
[2.42.2.13 NMAC - Rn, DFA Rule 95-1, Section 8, 07/01/03]
2.42.2.14 EFFECTIVE
DATES: All sections shall be
effective upon publication in the New Mexico Register.
[2.42.2.14 NMAC - Rn, DFA Rule 95-1, Section 9, 07/01/03]
APPENDIX A:
1-1-7 NMSA 1978, Residence; rules for determining.
APPENDIX B:
DEPARTMENT OF FINANCE AND ADMINISTRATION
FINANCIAL CONTROL DIVISION
AFFIDAVIT FOR LOST RECEIPTS
Travel and Per Diem
I, _________________________certify that actual receipts for
expenses in the amount of
(print name)
$ _____.__ incurred while in the conduct of business for the
State of New Mexico, were lost.
Travel Dates
Lodging Expenses
Meal Expenses
Other Expenses
_____________________
_____________
Employee Signature
Date
____________________________ _____________
Agency Head Signature
Date
HISTORY OF 2.42.2 NMAC:
Pre-NMAC History: The
material in this part was derived from that previously filed with the State
Records Center:
DFA 71-4 (Directive DFA 71-1) State Transportation Pool
Rules and Regulations, filed 6/23/71
DFA 72-5 Directive DFA 61-1, Transportation Pool Rules and
Regulations, filed 6/30/72
DFA 75-4 (Directive-DFA 63-4) State Transportation Pool
Rules and Regulations, filed 3/3/75
DFA 71-9 (Directive DFA 60-5C) Chapter 116, Laws of 1971,
filed 6/30/71
DFA 74-2 Per Diem and Mileage Act (Sections 5-10-1 through
5-10-4 NMSA 1953 as Amended) being Chapter 26, Laws of 1974, filed 5/6/74
DFA 75-6 (Directive LGD 63-49) Out-of-State Travel, filed
5/6/75
DFA 74-4 (Directive-DFA 62-3B) Procedures for In-State and
Out-of-State Travel, Laws of 1974, Chapter 26, filed 5/7/74
DFA 75-8* (Directive-DFA 63-6) Procedures for In-State and
Out-of-State Travel, filed 6/10/75
DFA 75-9* (Directive LGD 64-5) Per Diem and Mileage Act as
amended, filed 8/7/75
DFA 75-17* (Directive DFA 64-16) Expenses of Advisory
Committees, Task Forces and other Bodies Appointed by State Agencies, filed
10/9/75
DFA 78-3.1* (Rules 78-3) Relating to Reimbursement of Public
Officers and Employees for Travel Expenses & Attending Meetings, filed
6/30/78
DFA 81-3 (Rule 78-3) Related to the Reimbursement of Public
Officers and Employees for Travel and Attending Meetings, filed 6/26/81
DFA 82-2 (Rule 78-3) Related to the Reimbursement of Public
Officers and Employees for Travel Expenses and Attending Meetings, filed
10/20/82
DFA Rule No. 87-2 Related to the Reimbursement of Public
Officers and Employees for Travel Expenses and for Attending Meetings; filed
9/30/87
DFA Rule No. 90-2 Department of Finance and Administration,
DFA 90-2, Governing Per Diem, Mileage and Other Reimbursements to Public
Officers and Employees; filed 3/30/90
DFA Rule No. 92-1 Regulations Governing the Per Diem and
Mileage Act; filed 10/7/92
DFA Rule 95-1 Regulations Governing the Per Diem and Mileage
Act; filed 11/17/95.
History of Repealed Material: [RESERVED]
