El Paso County Mileage Reimbursement
Purpose
To provide guidance on obtaining reimbursement for personal vehicle use for official UTEP business, research or other activities within El Paso County.
Policy
University faculty, staff, students and guests may be reimbursed for mileage incurred to conduct official UTEP business, research or other activities while using a personal vehicle within El Paso County in accordance with Texas Government Code, Section 660, Subchapter C and IRS Publication 463.
Mileage Rate
The reimbursement may not exceed the total of the number of miles driven for official UTEP activities multiplied by the maximum mileage reimbursement rate per Texas Government Code, Section 660.042. The mileage reimbursement rate is inclusive of all expenses associated with the employee's use of his or her vehicle. The mileage reimbursement rate applies to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.
Inability to Conduct Official State Business
Mileage incurred while driving to a duty point is not reimbursable if the individual is unable to conduct official UTEP activities because the individual's personal vehicle breaks down before reaching the duty point The University will not reimburse individuals for expenses related to maintenance or damage sustained by the vehicle while being used for official University activities.
Procedures
Alternative Transportation Options
Individuals and departments must consider all other available transportation options before taking a personally owned vehicle:
- Least a UTEP owned vehicle from the UTEP Facilities Service Motor Pool.
- Rent a vehicle with one of the UT System Contracted Rental Car Companies.
Route Determination
The number of reimbursable miles may not exceed the number of miles of the most cost-effective, reasonably safe route between an individual's point of origin and the finally duty point.
Mileage Calculation
The number of miles driven for official UTEP activities must be documented by point-to-point itemization. Point-to-point mileage may be documented by a individual's vehicle odometer reading on the University Mileage Reimbursement Log or by the mapping website MapQuest.
Note: An increase in the number of miles incurred due to an employee receiving inadequate directions or being lost is not reimbursable.
Four-Per-Car Rule
Coordination of transportation must occur when two (2) to four (4) employees, employed by the same department, drive from the same designated headquarters to the same duty point at the same time. When coordination of transportation is required, only one of the employees may be reimbursed for mileage. However, mileage incurred to drive to a pickup point by other employees may be reimbursed. Coordination of transportation is not required if it is determined to be infeasible for business reasons.
Commuting Between Employee's Residence and Place of Employment
A University employee may not be reimbursed for mileage incurred in driving between the employee's residence and their designated headquarters in a personally owned or leased motor vehicle unless the travel:
- Is necessitated by extraordinary circumstances; AND
- Occurs outside of the hours the employee is working.
A University employee that regularly works at two or more work locations in one day may be reimbursed for mileage when driving from one workplace to another but may not be reimbursed for mileage from home to a workplace and vice versa.
Mileage Reimbursements
Individuals may be reimbursed for mileage incurred to conduct official UTEP activities while using a personal vehicle on a PeopleSoft Expense Report document with all supporting documentation attached and upon the completion of travel.
The individual will submit the document by point-to-point itemization to the department travel planner for reimbursement. The travel planner will create an expense report in PeopleSoft and attach all supporting documentation. The document will be sent electronically to the Disbursement and Travel Services Department for final review and approval.
Applicability
This applies to all University faculty, staff, students and guests traveling on official UTEP business, research or other activities within El Paso County.
Responsible Party
Comptroller
IRS Publication 463 Travel, Gift, and Car Expenses
Texas Government Code, Section 660
Last Updated: November 2025
