Reviewed Date: 12/15/2022
State law requires all municipalities with populations less than 100,000 to adopt and file with the state comptroller, a travel policy that covers expense reimbursement for elected and appointed officials. One of the requirements of the law is that the University of Tennessee (UT) Municipal Technical Advisory Service (MTAS) “shall disseminate, and amend from time to time as necessary, a model travel and expense policy to provide guidance for the various municipalities.” Following are that model policy and two needed forms, approved by the comptroller.
Note: Cities adopting the MTAS model travel policy are required to notify the Comptroller of the Treasury in writing that the policy has been adopted and the date of adoption. Tennessee Code Annotated § 6-54-904. A simple letter saying your municipality has adopted the model policy and selected a reimbursement rate (federal or state) will suffice.
Municipalities have the option of writing their own travel and expense policy. If your city does so, you must file the policy with the comptroller.
Municipalities may provide vehicles for some elected and appointed officials. If your city provides vehicles, your municipal legislative body must adopt a written policy for vehicle use that is separate from the travel and expense policy and contains no other subject matter. MTAS has examples of such policies if you need them.