| VOLUME: I |
POLICIES RELATED TO ACCOUNTING ADMINISTRATION |
| SUBJECT: |
Use of University Vehicles |
| SOURCE: |
Financial Management Support, Internal Revenue Service |
| DATE ISSUED: |
January 1996 |
| POLICY NO.: |
I-340 |
| RATIONALE: |
To establish the guidelines for what constitutes personal miles vs. business miles and to add definition within personal miles for what are allowable miles with a University vehicle and what personal miles are not allowable.
|
| POLICY: |
Personal use is any use of the vehicle other than use in your trade or business. Therefore trips to university related meetings, conferences, and classes will be considered to be business miles, not personal use.
Commuting to and from an employee's home to their base office will be considered to be personal use. If an employee is on-call, emergency trips for the University from home will not be considered to be commuting and will be considered as business miles. All other commuting trips for employees who are on-call (excluding police officers in marked vehicles) will be considered to be personal miles.
Use of a University vehicle for personal vacations is not allowable. Personal trips that have been added on to a University related business is allowable as long as these related personal miles do not exceed Two Hundred (200) miles.
Charges for the cleaning of a University vehicle cannot be reimbursed with University funds.
This policy does not cover vehicles provided by the Indiana University Foundation.
|
| DEFINITIONS: |
Base office is the physical location that the University has determined is the official base address of an employee. It is understood that many employees at Indiana University have more than one office location. Only one of these offices can be determined to be the base for purposes of determining personal miles. |
| PROCEDURE REFERENCE: |
Financial Management Support (FMS) on an annual basis will mail to each individual assigned a university vehicle a request that travel logs be turned into them that identify personal vs. business miles. FMS will utilize these logs to calculate for the personal miles the benefit value of the personal miles so the value can be added to the employee's W-2. The calculation is determined by a cents-per-mile amount that is provided and updated by the Internal Revenue Service annually times the personal miles. Individual logs that reflect abnormally low personal miles will be turned over to the Internal Audit Department for review.
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| CROSS REFERENCE: |
Institutional Policy I-30, Fiscal Misconduct |
| RESPONSIBLE ORGANIZATION: |
Financial Management Support |
