Under the Per Diem and Mileage Act §10-8-1 through 10-8-8 NMSA 1978, land grant-mercedes have the ability to compensate the board of trustees and any employees of the land grant for miles traveled and meals related to official land grant business.
Any and all compensation or reimbursement to members of the board of trustees or employees of a land grant/merced must be by written check and drawn upon vouchers. A Sample voucher can be accessed by clicking on the Sample Voucher Tab to the left/right.
PER DIEM
The members of the board of trustees are eligible to receive per diem for each board meeting attended and for each day spent in discharge of official duties for travel within the state that is at least 35 miles away from the officer’s home. The per diem rate varies depending on whether or not the members of the board of trustees receive a salary in accordance with 49-1-14 NMSA 1978. If the members of the board do not receive a salary then they are entitled to $95 per diem for every meeting attended and for each day (not exceeding 8 hours in a 9 hour period) spent in discharge of official duties for travel within the state that is at least 35 miles away from the officer’s home. If the members of the board of trustees do receive a salary then they are entitled a per diem of $85. If a member of the board of trustees spends more than a normal 8 hour work day in discharge of official duties for travel within the state that least 35 miles away from their home and does not require overnight lodging, then they are entitled to receive additional per diem at the based on the rates below set by the Department of Finance and Administration:
(a) for less than 2 hours of travel beyond normal work day, none;
(b) for 2 hours, but less than 6 hours beyond the normal work day, $12.00;
(c) for 6 six hours, but less than 12 hours beyond the normal work day, $20.00;
(d) for 12 hours or more beyond the normal work day, $30.00;
For any official business that requires travel outside of the state members of the board of trustees are entitled to receive $115 per diem for each day spent in discharge of official duties.
Members of the board of trustees can also choose to be reimbursed for actual expenditures related to lodging and meals for any travel related to the discharge of official duties. If a member of the board of trustees is reimbursed for actual expenses incurred they do not receive the per diem amounts listed above. Reimbursement of actual expenditures are limited to no more than $215 total per day for out-of-state travel, and no more than $30 per dayfor meals for in-state travel and $45 per day for meals for out-of-state travel. Also no reimbursement can be made for the purchase of alcoholic beverages.
MILEAGE REIMBURSEMENT FOR PRIVATELY OWNED VEHICLES
Members of the board of trustees and any employees of a land grant-merced are entitled to receive reimburse for miles traveled in their privately owned vehicle when in the discharge of official duties. The rate for reimbursement for miles traveled can be set by the board of trustees but shall not exceed the internal revenue service standard mileage rate set January 1 of the previous year for each mile traveled. IRS standard mileage rates can be found at www.irs.gov.
REIMBURSEMENT OF MISCELLANEOUS EXPENSES
Members of the Board of Trustees and employees of a land grant-merced may be reimbursed for certain actual expenses in addition to per diem rates as set forth below:
A. Non-Required Receipts for Certain Expenses
Public Officers and employees may be reimbursed without receipts for the following expenses in an amount of $6.00 per day not to exceed a total of $30.00 per trip:
a) Taxi or other transportation fares at the destination of the traveler;
b) Gratuities as allowed by the designee;
c) Parking fees;
d) If more than the amount allowed above, the entire amount of reimbursement expense must be accompanied by receipts.
B. Receipts Required for Certain Expenses
Public Officers and employees may be reimbursed for the following expenses provided that receipts for all these expenses are attached to the reimbursement voucher:
a) Actual costs for travel by common carrier, provided it is the most economical and practical;
b) Rental cars if it is the least expensive public transportation;
c) Registration fees for educational programs or conferences, if this fee includes lodging or meals, then no per diem shall be paid;
d) Professional fees or dues that is beneficial to the land grant-merced’s operations or mission.
e) Under circumstances where the loss of receipts would deny reimbursement and create a hardship, an affidavit from the member of the board of trustees or employee attesting to the expenses may be substituted for actual receipts. The affidavit must accompany the travel voucher and include the approval signature of the board of trustees; a sample affidavit has been provided on the flashdrive that accompanies this guidebook under Section D – Per Diem & Mileage Act in the Sample Per Diem & Mileage Documents folder.
C. Travel Vouchers
Members of the board of trustees and/or employees of the land grant are required to fill a travel voucher supporting schedules and documents and keep it on file with payment voucher. A sample travel voucher has been provided and be accessed using the tab entitled Travel Vocher to the left/right.
SALARIES FOR BOARD OF TRUSTEES
Section 49-1-14 NMSA 1978 allows the board of trustees to receive a salary not to exceed $200 per month to any one member, except for the secretary who may receive no more that $225 per month as compensation for their official duties and for attendance at regularly scheduled meetings. The law also states that board members may be authorized per deim and mileage pursuant to the Per Diem and Mileage Act 10-8-1 NMSA 1978. If a land grant wishes to provide salaries for members of the board of trustees they must set provisions for such compensation in their bylaws.
