How should automotive costs be reported? What rate is acceptable if basing on cost per mile driven?
Automotive expenses can be reimbursed based either on the actual costs incurred for vehicles, gasoline, maintenance, insurance, and other vehicle costs, or the county can be reimbursed based on actual miles driven times a mileage rate. If the county chooses to use miles driven, they can either use the most recently published IRS rate, in which case no further calculation is required, or, they can calculate their own mileage rate. This is done by totaling actual costs for the prior year, and dividing by miles driven for that year. Supporting documentation of the calculation must be kept on file for review during a monitoring and also submitted with the grant application. Note: If using a mileage rate that includes an allowance for depreciation of the vehicle (including the IRS rate), expense for vehicle purchase/lease can not also be claimed for reimbursement. If a county chooses to use the cost per miles driven method, the general ledger must reflect that.
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- How should automotive costs be reported? What rate is acceptable if basing on cost per mile driven?
