THE CALIFORNIA STATE UNIVERSITY
Office of the Chancellor
400 Golden Shore Drive
Long Beach, California 90802-4275
(310) 951-4610

Code:  C NOAT 93-13

Date:   May 6, 1993

To: Financial Managers
     Accounting Officers
     Budget Officers


From:  Joseph R. Dunn
        Accounting Officer
        CSU Controller's Office

Subject: Reportability of Travel Reimbursements for Non-state Employees
Craig Tapella at CSU Sacramento researched the Reportability of Travel 
Reimbursements to Non-state Employees and found the State's previous 
position on this issue was incorrect.

Previously, the State held the position that travel reimbursements to 
interviewees were reportable as 1099 income.  After further review, the 
Franchise Tax Board has issued the attached opinion that these 
reimbursements are not reportable.

Please update your accounts payable and other interested staff about this 
development.  

JRD:df:Travel Reimb Non-state Empl

Attachment
cc:dt>
FRS/APS Committee 
Mary  Garretson