Employee Expenses.  Current state law addresses reimbursement of certain employee travel or moving expenses.  The Office of Financial Management (OFM) establishes policies regarding travel and moving expenses for state employees, officials, institutions, and members of boards or commissions.  State law is silent on reimbursement of other expenses an employee may incur.
 
Under the Fair Labor Standards Act and corresponding regulations, if an employee incurs expenses on the employer’s behalf for the convenience of the employer, the employee is entitled to reimbursement to the extent their earnings would otherwise fall below the minimum wage. 
 
Use of State Resources.  State ethics law generally prohibits use of state resources for private benefit.  The appropriate ethics boards may adopt rules providing exceptions to allow for occasional use of state resources by a state officer or state employee, if the activity does not result in interference with the proper performance of public duties and has de minimis cost and value.
 
Office of Financial Management.  OFM, originally named the Office of Program Planning and Fiscal Management, was created in 1969 as a division of the Office of the Governor, to integrate the short- and long-term planning and fiscal activities of state government.  Throughout its existence, the Legislature has assigned OFM various statutory functions, including state human resources and statewide accounting.  The State Human Resources division of OFM manages statewide human resource policy functions.  The primary role of statewide Accounting is to issue statewide financial and administrative policies, provide fiscal consulting, monitoring, training services, and statewide reports.

Employee Expenses.  A state agency, board, or commission may provide or purchase supplies, services and other materials necessary for an employee to effectively perform their work from home within the policies and procedures set by OFM.
 
A state employee must be reimbursed for all necessary additional expenditures incurred by the employee within the employees scope of employment and directly related to services performed for the agency.  Necessary expenditures include:

• desks, computer stands, computers, computer supplies, and chairs;
• upgraded Internet service that is necessary for the employees to do their jobs;
• equipment and services that assist employees with disabilities or special needs to conduct their jobs remotely; and
• other items or services determined by the head of the agency, with approval from OFM, to be necessary for employees to perform their jobs.

An employee may be reimbursed for expenses incurred after April 1, 2020.  Employees must submit any necessary expenditure information to the appropriate agency personnel.
 
The director of OFM must adopt policies and procedures including:

• the percentage of time necessary for an employee working from home to qualify for coverage; and
• establishment of thresholds for when equipment must be returned to the agency when the employee leaves state service, taking depreciation of the items into consideration.

 
Use of State Resources.  Use of materials and supplies when approved by the agency is not considered use of state resources for private gain.
 
Use of state Internet resources outside of normal business hours by state employees during the COVID-19 emergency for social gathering activities that have no expense to the state are considered de minimis activities.  Such activities may include, but are not limited to:

• sharing ideas and tips for working remotely;
• lunch time gatherings;
• guest speakers; and
• open microphone sessions.