Business Procedures Manual

Fiscal Affairs Division

(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 Allowances

(Last Modified on September 5, 2017)

Cash vehicle allowances are always taxable. The recipient may be allowed to deduct expenses for business use of his/her vehicle on their personal tax return. No amounts included in income will be treated as salary for retirement system purposes.

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