California Department of Transportation
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Clark Paulsen, Division Chief

Training Expenses

References: California Code of Regulations (CCR), Administration, Title 2, Sections 599.817 and 599.819, Bargaining Unit Contracts, SCO Payroll Letters 00-016 and 01-008, and Training Reimbursement Chart.


California Code of Regulations (CCR) Section 599.817 defines training as: "The process whereby state employees, either individually or in groups, participate in a program of instruction (with lesson plan, instructor, or instructional device) to acquire skills and knowledge for their current or future job performance."

The Division of Training administers the policies and procedures associated with training. For detailed information, visit the Division of Training – Office of Learning and Development.

All expenses associated with training are reimbursed in accordance with CCR regulations and the employee's bargaining unit contract. To view reimbursement provisions for training, see the Training Reimbursement and Release Time Chart. Per diem expenses may be authorized for mandated, job required, or job related training if travel is:

  • A minimum of 50 miles from an employee's designated headquarters, and
  • A minimum of 50 miles from an employee's primary residence.

Information regarding the prepayment of registration fees or tuition fees may be obtained from the Service Payables Branch. Using the contact list, select the individual who is assigned the alpha character associated with the vendor name.


The Division of Design, Office of Professional Development, administers the Professional Licensing Assistance Program. The program maintains specific policies and procedures regarding registering for courses as well as reimbursements.

Travel expense claims require the Office of Professional Development approval before reimbursements will be made.

Motorized Equipment Training Academy (META)

The Division of Maintenance coordinates and administers META training sessions. Employees with questions should contact the academy at (916) 643-8874.

Reimbursement for per diem expenses while attending mandated, job-required, or job-related training and return trips home on the weekend will be made in accordance with the timeframe and allowances set forth in Chapter 3 Reimbursement Allowances, and Chapter 11 Transportation, of the Travel Guide.

Reimbursement Claims

Reimbursement for all expenses related to training requires submission of a travel expense claim (TEC), Form FA0302.

All TEC's submitted for training expenses must include:

  • Original plus one (1) copy of the TEC form.
  • Original plus one (1) copy of the receipt.
  • Proof of completing and passing the course.
  • Training Record Report which must indicate the training completion date. The Training Record Report is located in the Learning Management System at Staff Central.
  • Office of Professional Engineer Development approval, if applicable.

Submit to the Division of Accounting's Travel Payments Section.

Reimbursement for Smoking Cessation Classes

Refer to your specific Memorandum of Understanding under “Smoking Cessation” or “Employee Assistance Program” sections for details.

Taxation for Training Expense Reimbursement

Per the State Controller's Office Payroll Procedure Manual, the following training expense reimbursements are considered reportable and taxable income:

  • Reimbursements exceeding $5,250 for undergraduate upward mobility and/or career related training.
  • Reimbursements exceeding $5,250 for graduate level courses.

See Tax Withholding and Reporting Requirements for current tax rates.

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