Employees may be reimbursed for the business use of their personal automobile as follows:

1. PER MILE REIMBURSEMENT

Employees may be reimbursed for actual miles driven at the current HEC per mile rate. The rate is established by the Board and is consistent with existing IRS regulations and is subject to change. The established rate is intended to cover all costs associated with the operation of a personal vehicle for business purposes. No other allowances will be provided or considered reimbursable by HEC.

Documentation Required:

• Date(s) of travel
• Travel destination(s)
• Number of business miles driven
• Business purpose
• Original receipts for tolls, parking, etc.
• A log for tracking business miles driven is available through Administration

Note:

• Commuting miles do not constitute business miles for reimbursement purposes.

• Miles traveled between two business locations are eligible for reimbursement.

• Parking and tolls are not included in the per mile rate and will be reimbursed.