Business Procedures Manual

Fiscal Affairs Division

3.2 Vehicles

(Last Modified on June 20, 2019)

Procurement, utilization of, and disposition of motor vehicles is subject to regulation by DOAS and OPB Policy Memorandum #10, “Rules, Regulations and Procedures Governing the Use and Assignment of Motor Vehicles, Purchase, Operation and Disposal of Motor Vehicles and Associated Record-keeping”. Generally, this OPB policy provides major provisions associated with the following:

  1. Vehicle Assignments – Individual Assignments and Institution Pool Vehicles

  2. Record Keeping Requirements

  3. Acquisition of Motor Vehicles including disposals and transfers

  4. Registration and Licensing

  5. Physical Identification

  6. Maintenance and Repairs

  7. Fueling

A copy of OPB Policy Memorandum #10 can be located at https://opb.georgia.gov/purchase-and-use-motor-vehicles.

Note:

Normally, only new vehicles may be purchased. DOAS has authority to grant permission to purchase used vehicles or to enter into lease agreements for vehicles, but the institution must provide justification if seeking such permission. All vehicles must be ordered using DOAS statewide contracts.

The transfer of vehicles between USG institutions is allowed with the proper inventory transfer records maintained since the entire university system operates like one state agency. If an institution desires to transfer a vehicle to an agency outside of the USG, then the institution must submit a State Surplus Property Transfer form and invoice via DOAS for approval.

3.2.1 Vehicle Allowance

(Last Modified on December 19, 2024)

Payroll

  • Vehicle allowances will be paid as a monthly lump sum and provided through the on-cycle payroll process to eligible employees.
  • Vehicle allowances are excluded from an employee’s base pay and as such, will not be included for salary increases or benefits related calculations.

Taxability

  • A vehicle allowance is considered compensation and is therefore taxable income at the federal and state levels. Both employee and employer must also pay FICA/Medicare taxes on the allowance.

Pension Eligibility

  • Teachers Retirement System of Georgia (TRS): Vehicle allowance is considered pension-eligible for those enrolled in the TRS retirement plan if the allowance is noted within their authorized employment offer or contract.
  • Employee Retirement System of Georgia (ERS): ERS defines earnable compensation to generally mean the full rate of regular compensation payable to a member for their full normal working time and would not include vehicle allowance.

USG Optional Retirement Plan (ORP)

  • Vehicle allowance is considered pension eligible for those enrolled in ORP.

HR Guidelines: Reference the Human Resources Administrative Practices Manual (HRAP) on Vehicle Allowance for additional guidance.

↑ Top