Transcript Accounts Payable Business Processes & Disbursements and Travel

Travel and Accounts
Payable Training
TEAM MEMBERS:
Donna Rayner, Director of Accounts Payable
Aisling Reigle – Travel Office (A-L) , Rentals,
Rebecca Colflesh – Travel Office (M-Z) , Athletics, Study Abroad
Rebecca Johnston – Tax Specialist, Vendor Setup
Justin Hensley – Vendor Setup
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Accounts Payable
Travel Office
[email protected]
[email protected]
Why are the Travel Rules so Restrictive?
• Board of Regents Business Procedures – Travel Guidelines
based on . . .
http://www.usg.edu/business_procedures_manual/bpmsect19.pdf
• Georgia State Accounting Office – Travel Guidelines based
on . . . (Where we get our state per diem rates.)
http://sao.georgia.gov/state-travel-policy
• US General Services Administration (GSA / Federal) – Travel
Management Guidelines (Where we get our out-of-state &
foreign per diem rates.)
http://www.gsa.gov/portal/category/21287
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• INTERNAL REVENUE SERVICE REQUIREMENTS
– in order for travel reimbursements of travel
expenses to be excluded from a traveler’s
taxable income, the State’s travel policies
must meet the IRS requirements for an
“Accountable Plan.” Travel expense
reimbursements will be exempt from an
employee’s taxable income if the applicable
State policies are adhered to.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• EXPENSE REIMBURSEMENT SUBMISSION –
State Policy requires that travelers submit
expenses, substantiating the amount, date,
use and business purpose of expenses, ideally
within 10 days, but no later than 45 calendars
days after completion of the trip or event.
Expenses submitted in excess of 60 calendar
days may not be reimbursed.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• BUSINESS PURPOSE – The overall, specific business
purpose of the trip should clearly be stated on expense
submissions. Business purpose should include
information such as people involved, business topics
covered and brief explanation of duties performed. A
clear business purpose contains all information necessary
to substantiate the expenditure including a list of
attendees, if appropriate, and their purpose for
attending, business topics discussed, or how the
expenditure benefited the State.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• CAR RENTAL UPDATES – Effective October 7,
2013, the following changes are made to the
statewide contract:
INSTATE – Enterprise AND HERTZ Corporation
are the statewide contract vendors.
OUT-OF-STATE (to include airport rentals) –
HERTZ Corporation is the statewide contract
vendor.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• INCIDENTALS – Out-of-State per diem rates no
longer include the $5 incidental daily rate.
Rather, actual incidental expenses will now be
reimbursed separately (in the misc column) for
both in-state and out-of-state travel. In general,
those expenses include: fees and tips given to
porters, baggage carriers, bellhops, hotel
housekeeping, stewards or stewardesses, and
hotel staff.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• PER DIEM – Employees on state business who
travel more than 50 miles from their Residence
and Primary Work Station on a work assignment,
and are away for more than twelve (12) hours,
may received daily per diem; when there is no
overnight lodging. Traveler’s must leave prior to
6:30 a.m. to receive breakfast and return later
than 7:30 p.m. to receive dinner.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• PER DIEM – All overnight travel, whether instate or out-of-state (international or
domestic) will receive 100% of the allowable
daily per diem allowance EXCEPT the date of
departure and the date of return. Those
reimbursable per diems are only reimbursed
at 75% of the allowable rate.
FY 14 State Accounting Office (SAO) State
Travel Policy Guidelines Updates
• AIR TRAVEL EMPHASIZED – REIMBURSEMENT
FOR FIRST CLASS TRAVEL IS PROHIBITED.
Business Class Travel may be approved under the following
circumstances:
1. When it does not cost more than the lowest available
tourist/coach fare (comparison must be attached to traveler
voucher), or
2. For travel to western Europe, if the business meeting is conducted
within three hours of landing, or
3. For transoceanic, intercontinental trips involving flight-time of
more than ten (10) consecutive hours.
What are common Travel
Stumbling Blocks?
•
Approved Travel Authorization must arrive at the Travel Office prior to airline ticket reservations (No selfapprovals) Written pre-trip authorization no longer required within a 50-mile radius, unless overnight travel
•
Per Diem Rates - Travel Web Site - Incidental “rates” are no longer used, but incidental expenses are (foreign and
domestic) – fees and tips given to porters, baggage carriers, bellhops, hotel housekeeping, stewards and
stewardesses, and hotel staff. To receive per diem in-state; traveler’s must be on travel status for a minimum of 12
hours
•
Selecting the most cost effective means for travel – air - car – rental - Travel Web Site
•
Pre-approval for Car Rentals (Car Rental Request Form) Travel Web Site
•
Mileage - $0.565/mile or $0.24/mile for Tier 2
•
Misconception about official “travel days”
•
Ensuring travel funds are available PRIOR to taking the trip
•
Foundations cannot pay directly for employee travel expenses because of State Continuous Audit Reporting
requirements and BOR Policy. Must set up Foundation Project ID!
Travel Checklist










PLAN EARLY
Where and when are you going and when will you return?
How are you getting there and are rentals needed?
Where are you staying and will you share a room? – (GSA Rates) Travel Web Site
Is Registration involved? (Can be paid with P-Card or Check Request)
Submit Approved Travel Authorization to the Travel Office. (if outside the 50-mile
radius or overnight travel)
Per Diem is based on where you spend the night for multiple stops or the point of
destination of one-stop travel
For ALL over-night travel (foreign and domestic) travelers are only eligible for 75
percent (75%) of the total per diem rate on the first and last days of travel. This
does NOT apply to one-day travel
Submit Approved Travel Expense Statement within 45 days of travel.
Submit all receipts EXCEPT meal receipts, which are reimbursed at per diem rates.
(Credit card statements and/or receipts are not allowed)
Set up Non-Sponsored Project ID and travel budget if paying for travel through one
of the foundations. (May not be applicable for all departments)
Non-Employee Travel
Reimbursements
• Quid Pro Quo relationship (includes employee candidates)
• Must use a Check Request - Accounts Payable Web Site
• Must attach a Service Agreement Request (SAR)
Accounts Payable Web Site
• Must attach a W-9 / possibly an Independent
Contractor Checklist - Accounts Payable Web Site
• Must use appropriate per diem rates
FORMS and Other Resources
•
•
•
•
•
Travel Authorization Form
Travel Expense Form
GSA Web Site (Foreign & Domestic)
Hotel – Motel Tax Exemption Form
Travel Reimbursement Direct Deposit Form
All found on the Travel Web Site
Accounts Payable
Disbursement Facts
Three Types of Purchase/Payments
• Purchase Orders / Vouchers (Requisitions)
• P-Card
• Check Requests
Rules for Purchase Orders
•
•
•
•
•
•
Purchases > $5,000
Services > $2,499
Commitments with multiple payments
Equipment and Other Assets > $2,999
All Computers
Trade Vendors (Supplies, Small Value
Equipment, Chemicals)
P-Cards
Rules for p-card purchases are covered in the pcard training and supply chain training:
Point of Contact – Amber Armour
[email protected]
http://www.gru.edu/supply/pcard/
Rules for Check Requests
• General rule of thumb: SERVICES < $2,499 AND
REIMBURSEMENTS ONLY!
• Expense Reimbursements – Non-employee travel
reimbursements, flexible spending
• Reimbursements and Single Payments for
Consultants, Honoraria and Services
• PO required if vendor will be paid more than $5,000
total within a fiscal year.
• Goods or equipment should be purchased with PCard or Purchase Orders as appropriate.
Check Request Process
• Check Request Template – (Controller’s
Division>Accounts Payable or Forms Repository)
• Attach necessary documentation, i.e. invoice
and/or provide justification
• Sign it
• Approval by Authorized Signatory or Budgetary
Authority (No self approval. This person would be
one that is listed on the Department Authorized
Signature form.)
• Check Requests must have full CFC and account
code provided
Setting Up New Vendors and TAX
Information Needs
• Complete Vendor Request Form – Forms Repository
• The importance of the Vendor W9 (TIN
Matching)
• Making vendor changes or address updates
Additional Details
• W-9: For payment to every NEW payee
(individual or company)
• For payment to an individual for Services:
– Service Agreement Request (SAR)
– Employee/Independent Contractor Determination
Checklist (determines the non-employee relationship
with the University)
– University System Employees Consultant Agreement
Between Institutions (if an employee of another
institution in the University System)
Q&A
• Accounts Payable is available to assist you with all payment needs,
706-721-2658. Our office is open Monday through Friday from 7:30
a.m. until 5:00 p.m.
• Travel Office is available to assist you with all travel needs, 706-7210013 (Travelers A-L, and all vehicle rentals) and 706-721-2214
(Travelers M-Z, Study Abroad and Athletics.) Our office is open
Monday through Friday from 8:00 a.m. until 5:00 p.m.
Contact us, we are here to help!
[email protected]
[email protected]