Transcript Disbursements & Travel Services Office Financial Management Operational Guideline (FMOG) Travel Reimbursement March 2011

Disbursements & Travel Services Office
Financial Management Operational Guideline
(FMOG)
Travel Reimbursement
March 2011
Purpose and Scope
This guideline applies to all employees and
individuals whose travel cost are paid by UTSA
including student employees traveling for reasons
related to their employment regardless of funding
source.
Authority
• Travel costs are primarily regulated by the
following governing authorities:
– State of Texas Travel Regulations Act
– General Appropriations Act
– Rules and Regulations of the University of Texas
System Board of Regents
– Official interpretations of the Travel Act made by the
State of Texas Comptroller's Office
– Internal Revenue Service
• IRC § 162 and various rules
– U.S. General Services Administration (GSA)
Overview
• UTSA travel must be planned to achieve
maximum savings and efficiently
• Travel must be for official University business
• Travelers may be reimbursed for:
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Meals
Lodging
Transportation
Other business travel related expenses
Overview
• Prior approval for all travel outside of Bexar
County is required
• Request for Travel Authorization (RTA)
– VE5 in DEFINE must be approved
– Prior approval by traveler’s supervisor required to
be eligible for reimbursement
– International Travel requires registration with ISOS
Reimbursement Accountability
• UTSA follows IRS rules for travel reimbursements
– amounts paid under an “accountable plan” are nontaxable to the traveler
• IRS Accountable Plan requires the following rules
to be met:
– Authorized travel must have a business connection
– Travel expenditures must be substantiated within 30
days after travel ends
– Any advance paid in excess of authorized travel must be
returned to UTSA within 30 days after travel has been
completed
Reimbursement Rates
• UTSA adheres to the per diem rates listed at:
– General Services Administration (GSA) website:
http://www.gsa.gov/portal/category/21287
– Required by Texas State Comptroller
• UTSA uses these rates to determine the maximum
allowable reimbursement for:
• Meals
• Lodging
• Incidental Expenses, and
• First and last day of travel
Reimbursement Rates
• GSA incorporates:
– Domestic Travel
– U.S. Department of State Rates
http://aoprals.state.gov/content.asp?content_id=184&menu_id
=78
• International (Foreign) Travel
– U.S. Department of Defense Rates
http://www.defensetravel.dod.mil/site/perdiemCalc.cfm
• Alaska, Hawaii, U.S. Territories and Possessions
Reimbursement Rates
• Meals and Incidentals on first and last calendar
day of travel is calculated at 75% of the
published rate for domestic travel only.
• UTSA will not reimburse for meal expenses
associated with non-overnight travel (taxable
to the employee)
Reimbursement Rates
• A department may stipulate a reimbursement
amount lower than that allowed by the GSA rate.
• The department supervisor must inform the
traveler in writing before travel commences
(normally when RTA is approved)
– Limits must be listed on the travel reimbursement
form
Accounting for Travel Expenses
• Travel expenditures must be coded correctly
– Refer to guideline for appropriate sub-accounts and object
codes
– Funding Restrictions
• Restricted funds (26-accounts)
– Require advance approval by Office of Sponsored Programs
– Additional restrictions may apply when using federal grant funds
for commercial air. See Airline Open Skies Agreement for more
information or contact UTSA Travel Agencies for assistance.
• Gift funds (30-accounts)
– Must comply with terms and conditions of donor, if any
Cancellation, Lost, Stolen Fees or
Fees Incurred Due to Travel Changes
• Travelers may be reimbursed, if the additional cost
was incurred for the following reasons:
– Change in business needs
– Natural disaster
– Personal emergency or illness
Note: Must specify reason when completing travel
reimbursement form and must submit original receipt.
Transportation
• State Comptroller’s Office requires each
state agency to adopt a single online
mileage verification method.
– UTSA adopted MapQuest® as has the State
Comptroller’s Office
– Does not require print outs because mileage
can be verified online (save paper please!)
Transportation
• Mileage Rate for Personal Vehicle Use
– Must be for official business
– Mileage rate is inclusive of all expenses
associated with use of traveler’s personal
vehicle
Transportation
• Mileage reimbursement for two round trips
(to and from the airport) is reimbursable if
this will be most cost effective (versus
parking at the airport)
• Using your personal vehicle to travel outside
Bexar County requires an approved RTA
Transportation
• Mileage reimbursement for travel within
Bexar County should be submitted as a petty
cash reimbursement regardless of dollar
amount using an approved Mileage/Parking
Log
• Please do not use a Travel Reimbursement
Form!
Transportation
• Local mileage for travel within Bexar County
will not be reimbursed for:
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Executives/Vice President/Dean
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Example - routine business lunches within Bexar County
An employee whose base salary has been set to include a
car allowance or is receiving supplemental pay as a car
allowance
• Mileage reimbursement for travel between UTSA
campuses or leased facilities will not be allowed per
HOP 4.28 Assignments to Downtown Campus unless
approved by the appropriate executive officer
Transportation
• Parking
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Allowed when traveling on official university business
• Rental Vehicles
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Travelers are encourage but not required to use the State
contracted rental car vendors
Cost of renting vehicle is to conduct official university
business and the most economic method of transportation
at the destination
Reimbursable expenses may include: applicable taxes,
GPS Navigation System, or gas fill-up service
Travelers should waive collision/liability insurance
Transportation
• Rental Vehicles
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Non-reimbursable rental vehicle expenses
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Expenses incurred for personal use of the rental vehicle, including
fuel expenses
Insurance charges
Additional driver costs, if the additional driver(s) is/are not UTSA
employee(s)
Original receipts must be submitted
• Mass Transit, Taxi or Limousine
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Travelers are eligible for reimbursement for the actual
cost of transportation, including appropriate tips
Must be related to official UTSA business
Transportation
• Commercial Air
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UTSA strongly encourages but does not require travelers
to use the contracted travel agencies
Original receipts must be provided to document payment
Benefits of using these travel agencies are:
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Assistance with negotiating restriction waivers, priority wait
listing, lower fares or locating lost baggage
Void, refund and exchange tickets
24-hour emergency travel service
Automatic enrollment of international travelers in the
International SOS
Transportation
• Tolls
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Reimbursement for tolls paid by a UTSA employee while
traveling in a personally owned, leased, rented or state
owned vehicle are allowed
Travelers are not required to submit original receipts;
however the expenses must be documented on Travel
Reimbursement Form
Transportation
• Aircraft Charter
– Per Board of Regents policy (Rule 20601) any leased or
chartered aircraft will be used only to conduct official State
business and in compliance with travel regulations.
– UT System facilitates contracted charter services when
warranted for:
• Staff
• Athletics
• Group and special travel programs
– Requires advance approval by Vice President of Business Affairs
who is responsible for compliance with reporting requirements
– UTSA will not reimburse a traveler for use of the traveler’s
privately owed aircraft if used for official university travel
Meals and Incidental Expenses (M&IE)
• Travelers are entitled to be reimbursed up to GSA
per diem rate for overnight travel
– Travel calendar days are reimbursed at 75% of GSA rate
for domestic travel
– Departments may reduce traveler’s reimbursed per
diem, if meals are included while attending a
conference, seminar or workshop
– Receipts are not required for domestic or international
travel, as long as the per diem is not exceeded!
– If the per diem is exceeded, then original receipts are
required (and this must be for a unique or special
circumstance for us to pay actuals!)
Lodging
• Travelers are entitled to be reimbursed for actual
lodging expenses up to the GSA per diem
– Original receipts are required
• Contract Hotels
– UTSA strongly encourages but does not require travelers
use State contracted hotels
• Related Taxes
– UTSA travelers are exempt from hotel occupancy tax within
Texas
– Provide the Texas Hotel Occupancy Tax Exemption Form
Other Expenses
• Travelers may be reimbursed for other expenses
associated with official business travel such as:
– Shipping charges (FedEx, UPS) when related to materials
used for official university business
– Business related telephone calls
– Baggage fees
– Internet usage fees
– Receipts generally needed to substantiate payment
• However, incidentals included in the GSA Per Diem
rate are intended to cover miscellaneous tips!
Foreign Currency Receipts
• Travelers may receive a receipt with an amount that is
listed in foreign currency.
• If the USD amount or exchange rate is not listed on
the receipt the traveler must obtain these items prior
to submitting a reimbursement request.
• If items were purchased used credit card or debit card,
use the rate listed on their respective statements
• If items were purchased with cash, obtain the appropriate
exchange rate using the OANDA Average Exchange Rate
Foreign Currency Receipts
• If items were purchased with cash, obtain the
appropriate exchange rate using the OANDA Average
Exchange Rate and the appropriate time period
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If travel is for less than four weeks, select Weekly
If travel is from one to three months, select Monthly
If travel is from three to 12 months, select Quarterly
If you are traveling for 12 months or longer, contact the DTS
for assistance.
http://www.oanda.com/currency/average
Reconciliation and Settlement
• Must settle travel related expenses with 30 days after
returning from travel via properly executed Travel
Reimbursement Form and Payment Voucher (VP2 or VP5)
• Supporting Documentation
• When required, an original merchant receipt is the primary form
of supporting documentation that must be submitted with
reimbursement request.
• Receipts must prove the expense was paid for by the traveler
Reconciliation and Settlement
• Additional documentation that may be required
• Statement confirming expenses were incurred by traveler
• Declaration of Missing Evidence Form
– Only one form per trip, even if more than one receipt is unavailable
• Bank, credit card or other statement that reflects actual expense
incurred
Reconciliation and Settlement
• Documentation Retained by Departments/Colleges
– The following documentation should not be submitted to
DTS, however, departments may choose to retain in their
department files:
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DEFINE screen printouts
GSA Per Diem Rate website screen printouts
Event brochures/website printouts
Lodging establishment website printouts reflecting rates
Oanda® Exchange rate information
(WE DON’T WANT THESE IN OUR CENTRAL FILES)
Reconciliation and Settlement
• Review the Travel Reimbursement Form
http://www.utsa.edu/financialaffairs/Forms/detai
ls.cfm?form_number=126
Travel Reimbursement Packet
• Send the completed package to DTS in person or by
campus mail
• The packet must include the Travel Reimbursement
Form and if applicable
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Lodging expenses
Meals and Incidental Expenses (M&IE)
Transportation Expenses
Other Expenses
• Reimbursements charged to 26 accounts must be
sent to Office of Sponsored Programs (OSP) first
Obsolete Forms
• The following forms are obsolete and will no longer
be used effective 5/10/2011:
– Local Funds Travel Voucher
– Voucher Payment Cover Sheet
– Lodging Rate Increase Form
Questions