VILLAGE OF TAOS SKI VALLEY

A RESOLUTION RELATING TO THE REIMBURSEMENT OF PUBLIC OFFICERS AND EMPLOYEES FOR TRAVEL EXPENSES AND ATTENDING MEETINGS.

WHEREAS, the State Per Diem and Mileage Act (Sections 10-8-1 through 10-8-8 NMSA 1978, as amended) governs the reimbursement for travel by all officers and employees of local public bodies; and

WHEREAS, the State Per Diem and Mileage Act authorizes municipalities to adopt, by resolution, regulations relating to the State Per Diem and Mileage Act including reducing or eliminating per diem and mileage reimbursement; and

WHEREAS, municipalities must adhere to DFA Rule 92-1, as amended, when prorating per diem received by public officers and employees for travel on official business; or the designation of in-state and out-of-state high cost areas, except that a municipality may choose to pay actual lodging plus actual meal expenses up to $22.50 per day.

NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE VILLAGE OF TAOS SKI VALLEY, that the reimbursement policy for public officers and employees for travel expenses and attending meetings shall be as follows:

Section 1. Per Diem.
Category	Village Rate	Statutory Maximum
A. In-State Per Diem
1. Non-salaried (unpaid) officers.	$75.00	$75.00
2. Salaried (paid) officers and employees in a normal cost area.	$65.00	$65.00
Category	Village Rate	Statutory Maximum
2. Salaried (paid) officers and employees in a high cost area - Santa Fe ^1..	$75.00	$75.00
B. Out-Of-State Per Diem
1. Officers and employees in normal cost area.	$75.00	$75.00
2. Officers and employees in high cost areas - New York City, Washington D.C., Chicago, Los Angeles, San Francisco, Palm Springs (CA), San Diego, Atlanta, Boston, Las Vegas (NV), Atlantic City, Philadelphia, Dallas/Fort Worth and out of the country ^1..	$95.00	$95.00

^1. The high cost areas are the only cities authorized. However, if the governing body believes there are other areas which would cost as much or more, and to which officers and employees must travel, they may choose to pay actual lodging plus actual meal expenses up to $22.50 (for meals) in lieu of per diem if approval is granted prior to travel.
Section 2. Pro-Rated Per Diem.
Length of Travel Time Beyond Normal Workday	Partial Days - No Overnight Lodging
Less than 2 hours.	None
Between 2 and 4 hours.	$7.50
Between 4 and 10 hours.	$15.00
Category	Village Rate	Statutory Maximum
Between 10 and 16 hours.	$22.50
Length of Travel Time Beyond 24 Hours	Partial Days - Including Overnight Lodging
Less than 6 hours.	None
Between 6 and 12 hours.	$7.50
Between 12 and 18 hours.	$15.00
Between 18 and 24 hours.	$22.50
Section 3. Mileage Reimbursement.
Use of private automobile	$0.25	$0.25
Use of private airplane	$0.40	$0.40

Section 10-8-4K NMSA 1978 states that with prior written approval of the local governing body, a non-salaried public officer, salaried public officer, or salaried employee is entitled to per diem expenses and shall receive:

This reimbursement is a substitute for the flat rate per diem. Receipts for lodging and meals are required. The meal allowance is actual cost up to $22.50 per day for what is actually spent, up to the limit - not an automatic $22.50. The Act does not set a dollar limit on the actual expenses for lodging, which is why advance approval for each trip is required.

Section 10-8-5A, NMSA 1978, as amended, states that public funds may be advanced to any public officer or employee before the travel occurs only with prior written approval of the local governing body. Advances may be computed to include public transportation, private automobile, or air mileage and with estimated per diem or estimated actual lodging cost and up to $22.50 per day for meals. Upon return, a voucher for per diem claimed or actual lodging and food expenses should be entered and appropriate refund or additional reimbursement made. Actual expenses should be documented by receipts for lodging and meals.

Section 10-8-5A NMSA 1978, as amended allows the use of government credit cards for food, lodging, or transportation, as well as gasoline or other expenses for vehicles. All receipts must be submitted within the month of use of the employee or officer may not, by statute, be permitted to use the card until receipts are submitted.

A. Actual costs for travel by common carrier, provided such travel is accomplished in the most economical manner practical.

E. Rental cars or charter air craft when suitable, unless less expensive public transportation is available.

F. Registration fees for education programs and conferences, provided that no reimbursement will be made for those portion of registration fees which specifically cover lodging or meals.

G. Professional fees or dues that are beneficial to the Village’s operations or mission.

Receipts must be furnished for Items A, E, F and G under all circumstances. For out-of-state travel, receipts must be furnished for Items B, C, and D only if they total more than $30.00 per trip or $6.00 per day.