Transcript Travel Regulations at UGA

Travel Regulations at UGA
Jennifer Collins
Assistant Manager, Accounts
Payable
Compliance
• State of Georgia Accounting Office
• Board of Regents Requirements
• Internal Revenue Service
• UGA maintains an accountable plan for travel
reimbursements which allows the
reimbursements to be treated as non-taxable
income. Our accountable plan requires that all
travel reimbursements be filed within 60 days of
the completion of the travel event.
Prior Approval for Travel
• Instate: Department maintains approval record
of who is authorized to travel. No Travel
Authority is required.
• Out-of-State: Department is required to obtain
prior approval from the appropriate dean,
director, or other unit head. A Travel Authority is
required to be submitted to Travel &
Encumbrances prior to the travel.
• Out-of-Country: Approved by appropriate VP &
by President’s Office.
Travel Advances
• UGA does not provide travel advances.
• Employees should pay expenses and seek
reimbursement.
• Corporate card with Bank of America is available
through the Accounts Payable Office. For more
info, please visit
http://www.busfin.uga.edu/forms/corporate_credit_card.pdf
• Studies Abroad Programs can seek special
arrangements through the Bursar’s Office
Travel Authority Form
• T&E still accepts paper form
• New form is web-based, not electronic.
• Employee and Non-employee form can both be
located on the Accounts Payable website at
http://www.busfin.uga.edu/accounts_payable
• Always provide destination city and state
• Provide complete social security number for
non-employees or it will be returned to your
department.
Claiming Reimbursement for
Subsistence (meals and lodging)
• Reported on travel expense statement by
date, location, and amount
• Individuals on annual or sick leave while
away from headquarters on official
business are not entitled to subsistence.
• Under most circumstances, individuals are
not eligible for reimbursement for
subsistence within a 50 mile radius of their
home/headquarters.
MEALS
Meal Expenses Associated with
Overnight Travel
• Limits based on the length of day the
employee is officially on travel status.
• Employees traveling overnight are usually
eligible for a daily per diem for 3 meals
except on the day of departure/return.
• Times of departure (day of departure) and
return (day of return) should be noted on
the travel expense statement
Day of Departure
• Depart for overnight trip prior to 6:30 a.m.:
Eligible for breakfast, lunch, and dinner
• Depart for overnight trip prior to 11:00
a.m.: Eligible for lunch and dinner
• Depart for overnight trip prior to 5:30 p.m.:
Eligible for dinner
Day of Return
• Returning from overnight trip after 6:30
a.m.: Eligible for breakfast
• Returning from overnight trip after 1:30
p.m.: Eligible for breakfast and lunch
• Returning from overnight trip after 7:30
p.m.: Eligible for breakfast, lunch, and
dinner
Instate Meal Reimbursement
• Do not use federal per diem limits
• Instate Meal Per Diem is $28 ($6 for
breakfast, $7 for lunch, $15 for dinner)
• High Cost Area Per Diem is $36 ($7 for
breakfast, $9 for lunch, $20 for dinner)
• High Cost Areas: Chatham, Cobb,
DeKalb, Fulton, Glynn, Gwinnett counties
• Taxes and tips are allowable expensesinclude in the total meal expense
Reimbursable Meal Expenses Not
Associated with Overnight Travel
• Employee is acting as official
representative of UGA and the meal is an
integral part of an official meeting. The
meeting has to be outside of the
employee’s department and the meeting
must continue during the meal.
Employees cannot be reimbursed for
meals if they leave the premises of the
meeting site.
• Can be reimbursed for a noon meal if it is
a scheduled part of an Intra-University
meeting or training (employee cannot
leave site.) Meeting must be previously
approved by appropriate official, at least 6
hours in length, and more than 50 miles
from the employee’s office. Submit for
reimbursement via travel expense
statement. Include formal meeting
agenda.
• Employees can be reimbursed for noon meals
that are part of a required registration fee.
• Employees who are more than 50 miles away
from home/headquarters on work assignment
and are away for more than 13 hours may be
reimbursed for meals even where there is no
overnight lodging. This would entitle the
employee to noon meal. If departure was before
6:30 a.m. breakfast can be reimbursed. If
returning later than 7:30 p.m., dinner can be
claimed.
Receipts
• Meal receipts not currently required. Any
expenses that exceed per diem limits will
have to be justified via a memo from the
traveler that has been approved by the
appropriate Dean or Vice President.
Meal Expenses-Overnight Travel
Outside of Georgia
• Employees traveling outside of GA may receive federal per diem
rates LESS THE $3 FEDERAL INCIDENTALS ALLOWANCE. The
federal per diem rates are located at http://www.gsa.gov/perdiem
• The breakdown (breakfast, lunch, dinner) for meals per diem rates
can be found at http://www.gsa.gov/mie
• Foreign per diem rates can be found at
http://www.state.gov/m/a/als/prdm/
• The meals and incidental expense breakdown for foreign travel can
be found at:
• http://www.state.gov/m/a/als/prdm/651.htm
• Please note that the Univeristy does not reimburse the incidental
expense amount.
• Any meals exceeding federal per diem rate should be explained and
justified via memo and approved by the appropriate Dean or Vice
President.
Lodging
Lodging Reimbursement
• Employees must be more than 50 miles from
home/headquarters
• Reimbursement for actual lodging expenses
• Must be documented by receipts
• Must be business that offers lodging to the
public (hotel or motel)
• Expenses exceeding federal per diem rate in
excess of twenty-five percent must be explained
and justified via memo and approved by the
appropriate Dean or Vice President
Federal Per Diem Rates
• Federal Per Diem rates for locations within the
continental US, including Georgia, are available
at http://www.gsa.gov/perdiem
• Federal Per Diem rates for foreign travel are
available at http://www.state.gov/m/a/als/prdm/
• The meals and incidental expense breakdown
for foreign travel can be found at:
• http://www.state.gov/m/a/als/prdm/651.htm
• Please note that the Univeristy does not
reimburse the incidental expense amount.
• $135 daily total no longer exists
Lodging Rates
• Employees are responsible for ensuring
the most reasonable lodging rates.
• Deluxe accommodations will be avoided.
• Corporate/government rates should be
obtained when available. Many hotels and
motels grant these rates upon request
when state employees show identification.
Eligibility to Incur Lodging
• If travel begins after 3:00 p.m., reimbursement
will not be made for day prior.
• If travel begins prior to 3:00 p.m., reimbursement
can be made if it is necessary for the traveler to
be present for business.
• If travel ends after 3:00 p.m., reimbursement can
be made for lodging only if employee would not
be able to return to his home by 9:00 p.m.
Sponsored Conferences, Trade
Shows, Retreats
• In many cases, employees involved in these
activities reside or work less than 50 miles from
the site. Department heads are authorized to
approve overnight travel for these persons,
providing they are required to conduct business
activities at the site the following day.
• This provision applies only to conferences and
sponsored events. This does not authorize
employees to claim reimbursement for activities
that are part of their normal responsibilities.
Georgia Green Hotels
• When traveling on state business and
hosting meetings, employees are
encouraged to support the hotels in the
Georgia Department of Natural Resources
Green Hotels program. Green hotels meet
a stringent standard for environmental
stewardship and operation efficiency.
• http://www.p2ad.org/Assets/Documents/ci
_grnhotel.html
Sharing Lodging
• When a room is shared with other state
employees on travel status,
reimbursement will be calculated on a
prorated share of the total (group travel.)
• If a state employee on travel status is
accompanied by a non-employee, the
employee is only entitled to
reimbursement at a single room rate.
Taxes Associated with Lodging
• Should not be charged
county or municipal
excise tax (only applies to
hotels/motels within
Georgia)
• If lodging is direct-billed
to UGA, the hotel/motel
should not collect any
taxes associated with the
lodging expense.
• Required to pay
state/local sales and use
taxes
Taxes Continued
• If hotel refuses to accept hotel/motel tax
exemption form
(http://www.busfin.uga.edu/forms/excise_exempt
.pdf) employee should pay the tax and explain it
as an unusual expense on the travel expense
statement.
• UGA will reimburse if traveler provides:
hotel/motel employee name, dates of lodging,
name, address, phone number of hotel, and
documentation of refusal to omit the excise tax.
Transportation
Vehicles and Common Carrier
• Reimbursement for the most economical mode of
transportation, consistent with the purpose of the travel,
will be authorized.
• UGA faculty & staff are responsible for determining the
appropriate reimbursement rate and documentation
relating to the use of the appropriate rate should be
retained for audit purposes.
• Actual odometer readings must be reported on the
expense statement.
• Parking & toll expenses will be reimbursed. Receipts
should be provided when possible, if not, a written
explanation should be made on the expense statement.
Personal Motor Vehicle
• $0.485 per mile for travel on or after February 1,
2007
• $0.445 per mile for travel between January 1,
2006 and January 31, 2007
• If a government owned vehicle is available and
determined to be the most advantageous form of
travel or if a rental car is the recommended
mode of travel, yet a personal vehicle is used,
reimbursement should be at $0.285 per mile.
State Owned Vehicles
• State owned vehicles may not be used to
drive to and from an employee’s residence
or parked overnight at an employee’s
residence without prior written approval by
the Dean of the college or by Director of
the unit concerned.
Determination of Business Miles
Traveled
• If leaving from headquarters, compute mileage from
headquarters to destination
• If leaving from residence, calculate from residence to
destination, with a reduction of your normal one-way
commute miles
• If returning to headquarters, compute mileage from
destination to headquarters
• If returning to residence, calculate mileage with a
reduction of normal one-way commute miles
• Examples provided at
http://askuga.uga.edu/default.asp?id=1299&Lang=1&SI
D=
Exceptions to deducting normal
commute miles
• Depart on weekends or holidays
• Employee does not regularly travel to an
office outside of his/her residence
• Miles to pick up additional passengers
• Miles traveled to obtain meals for which
employee is eligible
• Miles traveled to multiple work sites
Airfare
Statewide Contract Pricing
• DOAS has contracted with airlines for various
travel destinations. Employees should refer to
the statewide contract when making travel
arrangements. The rates can be accessed at
http://ssl.doas.state.ga.us/PRSapp/PR_StateWid
e_contract_menu.jsp
• Employees may purchase tickets through a
travel agent as long as the agencies have no
relation to the employee or the person
responsible for making the arrangements.
Travel Portal
• http://www.campustravel.com/university/ge
orgia
• Information on air travel, lodging, airport
parking, authorized travel agencies
Coach
• State employees traveling by commercial air
must utilize the lowest possible coach fares.
Employees will not be reimbursed for the portion
of non-coach (first class, business class, etc.)
that exceeds the cost of the lowest available fare
on the same flight.
• Exceptions: No space on the needed flight,
licensed medical practitioner certifies a physical
or medical condition exists, Commissioner of
Public Safety certifies specific air travel
arrangements are necessary for security
reasons.
Cancellations
• Charges resulting from the cancellation of airline
or other travel reservations shall be UGA’s
responsibility if the employee’s travel has been
approved in advance and the cancellation is
made at the direction of and for the convenience
of UGA. If the cancellation is made for the
employee’s benefit, it is the employee’s
obligation.
• UGA will cover in the event of an accident,
serious illness, or death within the employee’s
immediate family.
Upgrades to Non-Coach Travel
• State employees may use personal frequent
flyer miles to upgrade to non-coach travel.
Employees can also personally pay to upgrade.
• Employees may negotiate for upgrades to noncoach travel with individual commercial carriers
if: The flight is international and over five hours
in duration, carrier agrees not to charge any
additional cost to the state.
Indemnification Rec’d Due to Travel
Inconveniences Imposed by
Airlines
• Employees are allowed to accept
indemnifications if travel has been
inconvenienced by overbooking, changes,
or delayed or canceled flights.
• Examples of indemnifications are:
vouchers for meals or lodging, upgrades to
non-coach travel, credits toward future
flight costs
Rental of Motor Vehicles
• Letter of approval no longer required
• Employee will be reimbursed for actual
authorized rental costs incurred.
• Luxury automobile rental is not permitted.
• Gasoline will be reimbursed (with receipts)
Insurance for Rental Cars
• Employees traveling on state business in a
rental car are covered by the State’s
liability policy. Liability coverage should be
declined when renting.
• Loss Damage Waiver/Collision Damage
Waiver (LDW/CDW) insurance is included
in the statewide contract at no additional
cost.
Travel by Railroad
• Employees can be reimbursed for the
actual cost of rail transportation, provided
the appropriate personnel authorized the
travel expense in advance. Since there is
no statewide contract for transportation by
rail, employees are encouraged to obtain
the lowest possible fare.
Mass Transportation, Taxi, Airport
Vans
• Employees traveling in state vehicles should purchase
fuel at state owned facilities when feasible. Purchases
should be made with a state credit card.
• Airport vans or taxi service will be reimbursed
• Airport van service should be utilized when available and
when arrival/departure is during daylight hours.
• Baggage handling services may be reimbursed when
incurred (moving luggage into/out of lodging.
• Taxi fares cannot be reimbursed for more than common
carrier charge between two cities or towns.
Required Documentation of
Transportation Expenses
• Travel by rented or public transportation
must be recorded on the TES and must be
documented by receipts.
• Travel by mass transportation, taxi, or
airport van does not require receipts;
however, they are recommended. If no
receipts are provided, a point-to-point
explanation is required for each item
reimbursed.
Miscellaneous Expenses
Registration Fees
• For participation in workshops, seminars,
or conferences which an employee is
authorized to attend.
• Allowed when supported by a paid receipt
or a copy of a check showing payment.
• Any part of a registration fee applicable to
meals will be reported as meal expenses
and not as a registration fee if the costs
can be separately identified.
Telephone/Telegraph/Fax
• Employees can be reimbursed if work
related.
• Document on TES and indicate the
location from which each call was made,
the person contacted, and reason for
communication.
• Personal calls are not reimbursable.
Internet Usage
• May be reimbursed for work-related
internet usage charges
• Charges should be separately identified on
the itemized hotel/motel bill
• Listed on TES under miscellaneous
section
Baggage Handling
• May be reimbursed when expense is
incurred in moving luggage into or out of
lodging places and common carriers.
• Tips which are reasonable and necessary
will be reimbursed.
Stationary/Supplies/Postage
• May be reimbursed provided the expenses
are directly associated with a work related
project and the cost is reasonable.
• Claims should be accompanied by a
written explanation and receipts/invoices.
Visa/Passport Fees
• If employee is required to travel and does
not possess a Visa/Passport, the fee is
eligible for reimbursement when
documented by receipt and approved by
the department head.
Unallowable Expenses
• Laundry (allowable when overnight travel
exceeds 7 consecutive days)
• Tipping for maid service
• Valet services for parking (when self parking
options are available)
• Theater
• Entertainment
• Alcoholic Beverages
• Bank Charges for ATM withdrawls
Required Documentation of
Expenses
Requests for Reimbursements
Should Include…
• Travel Expense Statement
(http://www.busfin.uga.edu/forms/travel_expense
.pdf)
• Per diem rates for meals, documentation of
actual costs for lodging, mileage, transportation,
and misc. expenses
• Explanation of any expenses exceeding
established limits
• Explanation of purpose of the trip
• Description of the type of transportation used
• TES should be signed attesting info on the
form is accurate.
• TES should be approved by the
appropriate person in the traveler’s unit.
• Employees providing false info are subject
to criminal penalty of a felony for false
statements, which is subject to fine of not
more than $1,000 or imprisonment for 1-5
years.
Receipts Required
• Meals purchased in lieu of those provided at
conference/training
• Lodging
• Airline or railroad fares
• Rental of motor vehicles
• Gasoline purchased for vehicle rentals
• Supplies
• Registration Fees
• Laundry Service (when travel exceeds 7 days)
• Visa/Passport Fees
Non-Employee Travel
Reimbursement
• Reimbursement for non-employee travel should
be submitted via check request.
• Check request should include honoraria fee
sheet, receipts for any expenses other than
meals and mileage (meals and mileage do not
require receipts; however, expenditures must be
documented on the fee sheet.)
• Non-employee travel can be submitted on the
electronic check request system.
Honoraria
• Submit travel expense amount to be reimbursed
under fees portion of the honoraria.
• Receipts for meals and mileage are not
required; however, meal amounts and mileage
must be documented on the honoraria for
reimbursement.
• For tax purposes, non-employee travel must
adhere to the same guidelines that govern
employee travel.
• Full social security numbers are required for
reimbursement of non-employees.
Direct Billing Airfare
• If you have the airfare of a non-employee
direct billed to one of our authorized
agencies, you must encumber funding
prior to trying to purchase the ticket.
• Use non-employee web travel authority
form
• Submit entire social security number of the
non-employee
Direct Billing
Requirements
• When the GA Center is booked,
departments often direct charge lodging to
UGA through an area hotel.
• Submit Direct Billing Approval Form to
Sarah Bell in Travel & Encumbrances
• Submit approval letter with honoraria,
check request, and lodging invoice
Group Travel
“Picking up the Tab”
• Anyone that pays for another person’s meals, lodging, or
transportation must seek reimbursement using group
travel procedures.
• Prior approval for use of group travel procedures is no
longer required.
• Employee & non-employee portions cannot be submitted
on the same check request.
• Travel distribution sheet must accompany each request.
Socials must be provided for any non-employee who
receives a fee for service. Note: Indicate if nonemployees received a fee for service or not on CR face.
• Master travel expense statement or master honoraria
must accompany each check request.
Example
• If John Doe (employee) covers lodging for Jane
Smith (employee) and Tina Edwards (nonemployee visiting speaker) 2 check requests
would need to be submitted.
• First request would have master travel expense
statement and a distribution sheet that contained
charges for John and Jane.
• Second request would have a master honoraria
fee sheet for Tina Edwards and a distribution
sheet listing her charges and full social security
number.
For More Information
• Complete policy, procedure, and FAQ’s
online at http://askuga.uga.edu
• Accounts Payable Website Travel Section
http://www.busfin.uga.edu/accounts_paya
ble/travel.html
• Forms (travel distribution, honoraria)
http://www.busfin.uga.edu/forms