10-9: Use of personal vehicles for state business

Effective: January 15, 2024
Revised: March 18, 2026
References: Utah Code 63A-3-107, Administrative Code R25-7

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Purpose

This policy outlines the conditions for using personal vehicles for state business, choosing to drive instead of taking a flight, driving through neighboring states, damage to personal vehicles, reimbursement rates, and car allowances.

This policy is written to meet the IRS’s requirements for an accountable plan.

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Definitions

Agency – Any agency, board, bureau, commission office, department, or other administrative subunit of state government. This definition includes the executive, legislative, and judicial branches.

Concur – Software used by the state to manage travel, reimbursements, and p-card transactions.

Designee – The person who has written permission from the executive director to act on their behalf.

Executive director – The executive leader of an agency.

High mileage rate – The GSA per diem rate labeled, “If use of privately owned automobile is authorized or if no government-furnished automobile is authorized and available.”

Reimbursement – Money paid to compensate travelers for money spent while traveling on official business.

State mileage rate – A calculated mileage rate rounded to the nearest tenth of a cent, based on the average of 2 per diem rates: (1) the rate labeled, “If use of a privately owned automobile is authorized or if no government-furnished automobile is available” and (2) the rate labeled “if a government-furnished automobile is available.” These rates are listed on the U.S. General Services Administration website

Traveler – Any person traveling on official state business for an agency or political subdivision. This definition includes employees, non-employees, board members, elected officials, vendors, volunteers, grant recipients, and award beneficiaries.

Travel request – The general term for asking permission to travel for state business. In Concur, the state’s travel software, travelers add their expected expenses to a request. Travelers who can’t use Concur use form FI 5: Travel request.

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Policy

A – Agencies may approve the use of personal vehicles

1 – Agencies may approve the use of personal vehicles for state business but should use state fleet vehicles or rental vehicles when possible to reduce personal liability risk and mileage reimbursements for personal vehicles.

2 – Agencies should approve only the number of vehicles necessary. Agencies should coordinate with travelers to reduce the number of vehicles going to the same destination.

B – Travelers may choose to drive instead of taking a flight for business travel

1 – A traveler may choose to drive their personal vehicle instead of taking a flight if approved by the executive director or designee before the trip.

1a – The traveler must include the estimated cost of driving in their travel request.

2 – The executive director or designee should consider whether the reimbursement cost for the traveler’s mileage and time driving, including related lodging and per diem, is more than the cost of flying and whether the benefit of driving justifies those costs.

C – Travelers may drive through neighboring states

1 – Travelers are authorized to drive through neighboring states if traveling on routine state business and if the route is the nearest or most practical to the destination in Utah. These scenarios are considered in-state travel.

D – Reimbursement for mileage

1 – Agencies must elect to pay travelers for mileage using either the state mileage rate or the GSA high mileage rate. This election is made by notifying the GovOps Division of Finance, and the election can only be changed as considered necessary and reasonable. 

1a – Every traveler within an agency receives the same mileage. There are no exceptions, regardless of who the traveler is. 

1b – If a traveler can’t use Concur, the mileage rate elected by the agency must be paid.

2 – Travelers are reimbursed the state mileage rate for mileage related to state business at the rate selected by the agency.

3 – Travelers must use the mileage calculator in Concur to report miles driven.

3a – If unable to use Concur, the traveler must attach a map from a generally accepted route planning website to document the mileage or provide the starting location and destination with enough specificity that the mileage can be recalculated by an independent person. The traveler is reimbursed based on the most commonly traveled route.

4 – Only the owner of the vehicle may be reimbursed for mileage regardless of the number of people in the vehicle.

5 – Travelers are reimbursed for driving to and from the airport.

5a – Travelers who are driven to the airport by a friend or family member are reimbursed for 2 round trips to and from the airport.

6 – Travelers must follow policy 10-18: Commute travel expenses for commute mileage.

7 – Travelers are not reimbursed for mileage that is considered personal use while traveling. For example, driving to restaurants or movie theaters.

E – Damage to a personal vehicle

1 – Damage to a traveler’s personal vehicle is the responsibility of that individual and their insurance company.

2 – A liability claim against a traveler in excess of the limits carried by the traveler on their personal automobile insurance policy may be covered by the GovOps Division of Risk Management.

F – Travelers must provide documentation

1 – See travel policy 10-6-C to learn what documents must be attached to the traveler’s reimbursement request.

G – Travelers may receive a car allowance

1 – Car allowances may be allowed instead of mileage reimbursements in certain cases.

2 – Car allowances must have prior written approval from the executive director or designee and the GovOps Division of Fleet director or designee.

3 – Agencies must submit the above approvals and a memo that documents the following information to the GovOps Division of Finance payroll team:

• Employee name
• Employee number
• Department
• Division
• Agency unit
• Reason for the car allowance
• Monthly amount or pay period amount
• Beginning date
• Ending date (if applicable)

4 – Car allowances must be paid through the payroll system.

5 – Car allowances are taxable income and are subject to FICA and federal and state withholdings.

5a – Individuals who do not want the full amount taxed may submit detailed records of the business mileage to the GovOps Division of Finance payroll team who will determine the taxable amount.