Travel, Transportation & Relocation Costs. Philip R. Seckman Elisabeth P. Pinsonneault May 12, 2015
|
|
- Nathaniel Ross Barker
- 6 years ago
- Views:
Transcription
1 Travel, Transportation & Relocation Costs Philip R. Seckman Elisabeth P. Pinsonneault May 12, 2015 mckennalong.com
2 Agenda Introduction Travel Cost Restrictions Airfare Lodging, Meals and Incidental Expenses Ground Transportation Documentation Risks, Best Practices and Lessons Learned Related Cost Limitations Relocation Consultants Meetings and Conferences Ramifications 2
3 Introduction Travel Costs Directly addressed by: FAR , Travel Costs FAR Subpt 47.4, Fly America Act Implicate: General rules on allowability FAR , Entertainment Costs FAR , Recruitment Costs FAR , Relocation Costs FAR , Trade, Business, Technical and Professional Activity Costs FAR , Alcohol Costs 3
4 Introduction Travel Costs subject to the FAR Cost Principles, Part 31 All costs must be: Allowable Allocable to the contract Reasonable Contractors should be prepared to document that costs fall within the applicable allowability principles at FAR , and to justify reasonableness of costs 4
5 Airfare Restrictions FAR Key Requirement for Airfare: Costs in excess of the lowest price available to the contractor during normal business hours are unavailable (With certain exceptions) Lowest priced airfare available to the contractor DCAA Guidance: this is not the lowest price available to the general public Should reflect special fares or negotiated rates available to the contractor Should be determined consistent with contractor s policies and procedures Generally requires documentation of quotations from competing providers 5
6 Exceptions A Contractor need not choose the lowest price airfare available during normal business hours if it would: Require circuitous routing Require travel during unreasonable hours Excessively prolong travel Result in increased cost that would offset transportation savings Not be reasonably adequate for the physical or medical needs of the traveler Not be reasonably available to meet mission requirements Any such exceptions must be documented and justified 6
7 Airfare FAQs Business Class Travel No general threshold for when business class travel is allowable Contractor must show economy rates are unreasonable, using a relevant exception (i.e. physical or medical needs of traveler) 14 hour business class rule in FTR not applicable to contractors Frequent Flier Miles Contractor to establish own policy Not required to collect promotional benefits from employees If contactor obtains frequent flier credits for company use, the government should receive its applicable share of credits 7
8 Fly America Act Basics Requires that U.S. Government-financed international air travel be provided by U.S.-flag carrier, if available Contractors required to use U.S.-flag carrier if available, even though a foreign carrier may offer lower fares or more convenient travel If an origin or interchange point is not served by a U.S.-flag air carrier, foreign-flag air carrier service shall be used only to the nearest interchange point FAR Subpart 47.4 implements the Fly America Act Contract clause at automatically included where it is possible that international travel will occur in the performance of the Contract 8
9 Fly America Act (cont.) U.S.-flag air carrier service is considered unavailable when: Gateway airport in U.S. and gateway airport abroad U.S.-flag carrier would extend time in travel status by 24 hours more Require traveler to wait 6 hours or more at interchange point Travel between two points outside the U.S. Foreign-flag air carrier would eliminate two or more aircraft changes Point abroad is gateway airport & extend travel status by 6 hours Travel not part of trip in U.S. & extend travel status by 6 hours Short distance travel under two previous scenarios Elapsed travel time by foreign-flag air carrier is 3 hours or less and service by a U.S.-flag air carrier would involve twice such travel time 9
10 Fly America Act (cont.) Exceptions: Air Transportation Agreements May use foreign-flag carrier that provides transportation under an air transport agreement with the U.S. Disallowance of Expenditures Must attach memorandum adequately explaining why U.S.-flag carrier service was not available or why it was necessary to use a foreign-flag carrier May use statement similar to the one contained at FAR Code-sharing: Foreign carriers operating under a code share arrangement with a U.S. flag carrier are treated as U.S. carriers 10
11 Contractor Aircraft Contractor Owned, Leased, or Chartered Aircraft (FAR (c)) As a general rule, travel costs via private aircraft in excess of standard commercial airfare costs are unallowable Higher costs for travel by private aircraft allowable if: Travel by such aircraft is specifically required by the contract Higher costs are approved by the contracting officer When an advanced agreement has been reached Commercial travel would require circuitous routing, travel during unreasonable hours, or excessively prolonged travel 11
12 Transportation Costs Costs for transportation may be based on Mileage rates Actual costs incurred, or A combination of mileage rates and actual costs Method used must result in a reasonable charge Regular transportation to/from workplace not allowable What if an employee relocates overseas? 12
13 Lodging, Meals and incidental expenses FAR (a): Lodging and M&IE may be based on: Per diem Actual expenses, or A combination of per diem and actual expenses Method used must result in a reasonable charge Except in special or unusual situations, allowable actual costs are limited on a daily basis to the maximum per diem rates set forth in Government travel regulations 13
14 Per Diem Rates Sources for per diem rates Federal Travel Regulations (FTR) Contiguous U.S. ( GSA Rates ) Joint Travel Regulations (JTR) Alaska, Hawaii, outlying areas of U.S. Department of State Standardized Regulations (SR)--Other Contractors: single total daily cap for both components DCAA clarified that contractor maximum per diem rates are a combination of lodging plus M&IE (March 22, 2013 Audit Alert; DCAM c(2)) Even if government regulations specify a separate cap for lodging vs. M&IE Contractors must calculate downward adjustment for partial travel days 14
15 Actual Costs Contractor Cost Measurement Options: Actual Costs Documentation requirements: Track contractor policies Receipt required for expenses over $75 Retain required approvals All unallowable costs must be separately identified and excluded from billings, claims, and proposals Actual costs may exceed per diem rates but cannot exceed the higher amounts authorized for Federal civilian employees Written justification Approved by an officer of the contractor JTR/FTR specifies circumstances for approval of actual expense 15
16 Documentation Travel costs are allowable if the following information is documented: Date and place of expense (city, town, or similar designation) Purpose of trip: Should be related to directly chargeable efforts or other allowable costs Name of person on trip and that person s title or relationship to the contractor FAR silent on methodology, records DCAA approach: Information must be maintained in a book, diary, account book or similar records DCAM Approves cancelled checks, credit card receipts and hotel bills for corroboration but without diary or similar records, they may not be sufficient. DCAM
17 Government Travel Regulations: Applicability Government Travel Regulations (FTR, JTR, SR) incorporated in FAR only to the extent of: Maximum per diem rates Definitions of lodging, M&IE Special or unusual situations where higher reimbursement authorized Auditors often use Government Travel Regulations to assess whether travel costs are reasonable GSA City Pair Program Prices Flat rate per diem for long term TDY DOD recently established a flat rate per diem allowance for long term TDY what would decrease the locality per diem rate for TDY periods over 30 days to 75%, and over 180 days to 55% Should not directly apply to contractors, but may be cited by auditors questioning reasonableness of contractor per diem costs 17
18 Risk areas Documentation in accordance with FAR requirements Are receipts obtained, or only credit card charges? Subcontractor / consultant compliance Do costs comply with -46 and the FAA? Can we obtain evidence / documentation of compliance? Justifications of other than lowest price airfare: Did the contractor follow its internal approval process? Detailed assessments of whether appropriate per diems were paid and / or whether unallowable costs were excluded 18
19 Travel Best Practices Establish and implement clear travel policies Train employees on these policies Develop internal controls to support compliance / cost allowability Travel request / approval process should mirror FAR requirements Document that lowest cost airfare was used or that an exception existed Fly American Act compliance should be automatic, if required Ensure subcontractors / consultants comply with travel cost requirements Consider focused reviews or sampling of travel costs prior to billing government 19
20 Related Cost Principles In order for travel costs to be allowable, the purpose of the travel must be documented, and allowable Any costs directly associated with unallowable costs are also unallowable. FAR (a) Travel costs associated with the following are, or may be, unallowable Organization costs (acquisitions) Unallowable entertainment costs If the purpose of travel is allowable, associated travel costs still must comply with travel cost principle 20
21 Relocation Costs: FAR Relocation costs are related to the permanent change of an employee duty assignment for a period of 12 months or more of an existing employee Allowable relocation costs include: Cost of travel and transportation of household goods for the employee and immediate family members, Cost of advance trips to find a permanent residence, Expenses such as the costs of cancelling an unexpired lease and rental differential payments, Costs for acquisition of new house (for current homeowners) Continuing mortgage interest at the old residence, Miscellaneous expenses 21
22 Relocation Costs: FAR In order to be allowable, relocation costs must: Relate to a move made for the benefit of the employer Be in accordance with an established policy or practice Not exceed actual costs, except: $5,000 lump sum for miscellaneous costs in lieu of actual costs Reimbursement on lump sum basis may be allowed if supported by data building up lump some amounts based on circumstances of the particular relocation Be reasonable and allocable Costs of travel for the employee and the employee's family to the new duty station and for house hunting trips include per diem costs which are also subject to FAR
23 Consultant Costs FAR Properly supported professional and consultant service costs are generally allowable, when reasonable, subject to exceptions contained in FAR and other cost principles Contractors should be prepared to document consultant work performed by providing: 1) all agreements, 2) detailed invoices or billings, 3) work product and related documents Consultant travel costs: DCAA is known to review travel costs on legal and accounting firm invoices for unallowable costs, including travel costs DCAA views the FAR cost allowability rules as applicable to commercial contracts with professional service providers to the extent such costs are claimed as direct or indirect costs of a relevant flexibly-priced government contract 23
24 Recruitment: FAR The following recruitment costs are allowable: (1) Costs of help-wanted advertising Provided it describes specific position or classes of position and does not include irrelevant material (2) Costs of operating an employment office needed to secure and maintain an adequate labor force (3) Costs of operating an aptitude and educational testing program (4) Travel costs of employees engaged in recruiting personnel (5) Travel costs of applicants for interviews (6) Costs for employment agencies, not in excess of standard commercial rates Not Reimbursable: Local meals for recruitment purposes 24
25 Meetings and Conferences: FAR The cost of technical or professional meetings and conferences are allowable when: The primary purpose of the meeting is the dissemination of trade, business, technical or professional information, or the stimulation of production or improved productivity, and The costs meet the other requirements controlling cost allowability. Allowable costs include: Costs of organizing, setting up, and sponsoring the meetings, conventions, symposia, etc., including rental of facilities, transportation, subsistence, and incidental costs; Costs of attendance by contractor employees, including allowable travel costs; and Costs of attendance by individuals who are not employees of the contractor, in certain circumstances 25
26 Conference Costs vs. Entertainment Costs Entertainment costs are unallowable ( ) Includes costs of amusement, diversions, social activities, and any directly associated costs such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities Conference cost or entertainment cost? Whether expenses associated with a particular meeting or conference represent allowable business expense or unallowable social activity are made on a case-by-case basis, based on all pertinent facts. Costs associated with the spouse of an attendee are not allowable because the spouse's attendance is not essential to achieve the purpose of the meeting. 26
27 Business Meals Business Meals associated with a meeting, convention, symposia, etc. are allowed: For individuals on official travel: Assure meal expense is not included in both the claimed travel costs and subsistence costs associated with a meeting. For individuals not on official travel: Assure meal expense is an integral part of the meeting, necessary for the continuation of official business during the meal period, and not a social function (i.e., unallowable entertainment cost) Documentation: Merely providing documentation that the costs of a business meal have been incurred is not sufficient 27
28 Ramifications of Cost Principles Unallowable Costs: can lead to cost disallowance Expressly Unallowable costs Can lead to penalties for noncompliance with CAS 405 Case law establishes that expressly unallowable costs = unreasonable under all circumstances Costs are expressly unallowable costs exist if cost principle: States in direct terms that the costs are unallowable, or leaves little room for differences of opinion as to whether the particular cost meets the allowability criteria; and Identifies the specific cost or type of costs in a way that leaves little room for interpretation False Claims Act Liability 28
29 Expressly Unallowable Costs DCAA recently published Audit Alert Distributing a Listing of Cost Principles that Identify Expressly Unallowable Costs, MRD 14- PAC-021(R) (Dec. 18, 2014) Attaches a 32-page set of quotes from FAR and DFARS cost principles, which DCAA claims establish certain costs are expressly unallowable Very broad interpretation of established case law; will likely result in more frequent assertions for penalties and disputes The Audit alert includes examples that we would previously consider leave room for interpretation, such as: Lodging, M&IE expenses exceeding maximum per diem rate in government travel regulations Unjustified Airfare costs in excess of the lowest priced airfare available to the contractor during normal business hours The portion of company-furnished cars that relates to personal use by employees (including transportation to and from work) 29
30 Unallowable Costs: Statistical Sampling Statistical sampling is compliant with CAS 405 segregation requirement FAR (c)(2) provides: Statistical sampling is an acceptable practice for contractors to follow in accounting for and presenting unallowable costs Criteria : The statistical sampling results in an unbiased sample that is a reasonable representation of the sampling universe Any large dollar value or high risk transaction is separately reviewed for unallowable costs and excluded from the sampling process The statistical sampling permits audit verification Because of number of transactions, travel costs are fertile ground for sampling 30
31 Questions? Phillip R. Seckman Elisabeth P. Pinsonneault 31
PCI Financial Forum Subcontractor, Travel and Legal Cost Reasonableness
PCI Financial Forum Subcontractor, Travel and Legal Cost Reasonableness February 9, 2016 Phillip R. Seckman Gale R. Monahan Agenda Cost Reasonableness Overview Travel Cost Reasonableness Travel Costs Generally
More informationTravel & Expense Reporting Made Simple December 20, government contracting
Travel & Expense Reporting Made Simple December 20, 2016 1 Your speakers Bill Walter Executive Director Government Contract Advisory Services Dixon Hughes Goodman LLP 1410 Spring Hill Rd. Suite 500 Tysons,
More informationPolicies and Procedures Manual
Purpose Policy Procedures Forms Related Information Policies and Procedures Manual Title: Policy Administrator: Effective Date: Approved by: Financial: Travel and Entertainment Expense Policy Assistant
More informationExploring Unallowable Costs David Eck Mike Mardesich September 22, 2016
Exploring Unallowable Costs David Eck Mike Mardesich September 22, 2016 The Fundamentals of Government Contracting Webinar Series 1 Your Presenters David Eck Dixon Hughes Goodman LLP 214.334.3233 david.eck@dhgllp.com
More informationThe University of Scranton Travel Policy Updated: April 1, 2012 Effective date: 4/1/2012
The University of Scranton Travel Policy Updated: April 1, 2012 Effective date: 4/1/2012 General Information The following procedures are intended to provide information and guidance regarding University
More informationRelocation Policy. 01 Policy Statement Reason for Policy Who Needs to Know This Policy Eligibility... 2
Relocation Policy Table of Contents 01 Policy Statement... 2 02 Reason for Policy... 2 03 Who Needs to Know This Policy... 2 04 Eligibility... 2 05 Explanation Reimbursable Relocation Expenses... 2 06
More informationSOUTHERN METHODIST UNIVERSITY POLICIES AND PROCEDURES BUSINESS AND FINANCE POLICY NUMBER 3.7 REVISED AS OF JUNE 20, 2015
SOUTHERN METHODIST UNIVERSITY POLICIES AND PROCEDURES BUSINESS AND FINANCE POLICY NUMBER 3.7 REVISED AS OF JUNE 20, 2015 TRAVEL AND ENTERTAINMENT POLICY A. PURPOSE It is the policy of the University to
More informationAll travelers are to comply with the following travel and business expense reimbursement policies and procedural guidelines.
Title: Travel and Business Expense Reimbursement Policy Code: 5-200-050 Date: 1-18-06rev Approved: WPL Policy General The Boston College Travel and Business Expense Reimbursement Policy provides guidelines
More informationSRR-PPS Rev. 0 July 1, 2009
SRR-PPS-2009-00015 Rev. 0 SAVANNAH RIVER REMEDIATION LLC TRAVEL COMPENSATION SCHEDULE FOR SUBCONTRACTS UNDER U.S. DEPARTMENT OF ENERGY PRIME CONTRACT NO. DE-AC09-09SR22505 These provisions establish standards
More informationThe travel and general expense reimbursement policies exist primarily for three reasons:
Wofford College Travel and Expense Reimbursement Policy Effective 4/1/14, Amended 6/1/15 INTRODUCTION The policies set forth herein are applicable to the expenses, such as travel and other legitimate businessrelated
More information33810 Weyerhaeuser Way S. Ste 100 Federal Way, WA DGG Travel Policy
DGG Travel Policy DGG Travel Policy Contents Purpose... - 2 - Policy... - 2 - Responsibilities... - 2 - Manager s Responsibility:... - 2 - Employee's Responsibility:... - 2 - General Guidelines... - 3
More informationMajor Types. Employee. Non employee travel for business Student. In State Out of State Foreign
The University Of Oklahoma Health Sciences Center Traveler Training Major Types Employee In State Out of State Foreign Non employee travel for business Student Types of Travel In State No pre authorization
More informationRequirements for Voucher Approval Process
Requirements for Voucher Approval Process Receipts: Airline receipts are required when tickets are charged to the Individual Billed Account (IBA). As a reminder, it is Mandatory for airline tickets to
More informationRevised. April Travel Policy
Revised April 2016 Travel Policy Research Foundation for Mental Hygiene, Inc. Travel Policy The Research Foundation for Mental Hygiene, Inc. (Foundation) reimburses most, but not necessarily all, the costs
More informationTERRA STATE COMMUNITY COLLEGE Fremont, OH POLICIES AND PROCEDURES
THE COLLEGE SHALL ESTABLISH A TRAVEL REIMBURSEMENT POLICY FOR EMPLOYEES WHO ARE CONDUCTING OFFICIAL AND NECESSARY COLLEGE BUSINESS WHILE TRAVELING. Travel Expense Reimbursement Procedures Allowable transportation
More informationTravel Reimbursement. KUMC Research Institute KUMCRI > Sponsored Programs Administration > Procedures > Travel Reimbursement
Page 1 of 6 KUMC Research Institute KUMCRI > Sponsored Programs Administration > Procedures > Travel Reimbursement Travel Reimbursement The KUMC Research Institute (RI) will reimburse persons traveling
More informationRequirements for Voucher Approval Process
Requirements for Voucher Approval Process Receipts: Airline receipts are required when tickets are charged to the Individual Billed Account (IBA). As a reminder, it is Mandatory for airline tickets to
More informationWEST VIRGINIA UNIVERSITY BOARD OF GOVERNORS POLICY #4. TRAVEL West Virginia University and Regional Campuses
WEST VIRGINIA UNIVERSITY BOARD OF GOVERNORS POLICY #4 TRAVEL West Virginia University and Regional Campuses Section 1. General 1.1 Scope: 1.1.1 This rule implements the rules and regulations concerning
More informationOUTDATED. Policy: 3-10 Rev: 15 Date: April 10, Subject: TRAVEL POLICY I. PURPOSE
Subject: TRAVEL POLICY Policy: 3-10 Rev: 15 Date: April 10, 2007 I. PURPOSE To establish a travel authorization and expense reimbursement policy for official university travel. II. REFERENCES Policy and
More informationMARSHALL UNIVERSITY BOARD OF GOVERNORS
1 General 1.1 Scope: MARSHALL UNIVERSITY BOARD OF GOVERNORS Policy No. FA-2 TRAVEL 1.1.1 This policy implements the rules and regulations concerning management of in-state, out-of-state and international
More informationAFAR Meeting. Travel
AFAR Meeting Travel Agenda Student Travel Advances Direct Billing Airfare, C2C Bus, Registration Fees, Lodging Vehicle Rentals Per Diem Miscellaneous Key Points Questions Student Travel Class trip, Mission-related
More informationBUSINESS POLICY AND PROCEDURE MANUAL
1 of 11 S OPERATING S 1. Travel Authorization - A. General Guidelines - i. Authorization of travel for University business purposes by employees, students and guests of the University rests with the appropriate
More informationSECTION 17 TRAVEL POLICIES & PROCEDURES
SECTION 17 TRAVEL POLICIES & PROCEDURES The purpose of this document is to establish and communicate equitable standards and effective procedures for reducing travel expenditures, and to ensure consistent
More informationDEPARTMENT OF LABOR MANUAL SERIES DLMS- 7 TRAVEL MANAGEMENT
DEPARTMENT OF LABOR MANUAL SERIES DLMS- 7 TRAVEL MANAGEMENT DLMS-7 has been revised, updated and reformatted, extraneous and duplicative language removed and reduced in size from 20 chapters to 9 chapters
More informationTravel Policy. This policy is applicable to the following auxiliary organizations: Date(s) Approved: 1/20/09 2/10/10 3/11/09 3/27/09 5/9/09
Policy No. 1001 Travel Policy This policy is applicable to the following auxiliary organizations: Agricultural Foundation Association Associated Students, Inc. Foundation Programs for Children REVISION
More informationMINOT STATE UNIVERSITY Important Travel Information
MINOT STATE UNIVERSITY Important Travel Information The following items are taken directly from State Board of Higher Ed and Office of Management and Budget travel policy, along with Business Office policies
More informationPolicy 3-030: Travel Policy
Policy 3-030: Travel Policy I. Purpose and Scope To establish a travel authorization and expense reimbursement policy for official university travel. II. Definitions A. University Travel - Travel on university
More informationRequirements for Voucher Approval Process
Requirements for Voucher Approval Process Receipts: Airline receipts are required when tickets are charged to the Individual Billed Account (IBA). As a reminder, it is Mandatory for airline tickets to
More informationSection: Business and Support Operations. Section Number: Travel and Expense Policy. Date of Present Issue: 07/01/2017.
Section: Business and Support Operations Section Number: 3.22.2 Subject: Travel and Expense Policy Date of Present Issue: 07/01/2017 Date of Previous Issues: 07/72, 07/79, 10/79, 07/86, 07/89, 08/90, 11/92,
More informationEPAP (External Professional Activities for Pay)
U N C H E A L T H C A R E S Y S T E M EPAP (External Professional Activities for Pay) External professional activities for pay (EPAP) means any activity that is not included within one's University employment
More informationTravel Expense Policy. Responsible Office Contact:
Policy Number and Title: 200.109 Travel Expense Policy Approval Authority: President Date Effective: July 1, 2015 Responsible Office: Accounting Responsible Office Contact: Vice President for Business
More informationTravel and Food Reimbursements. Terry Shoebotham Business Management Specialist 6/9/08
Travel and Food Reimbursements Terry Shoebotham Business Management Specialist 6/9/08 Table of Contents Travel Reimbursement Process:... 3 Trip is taken... 3 Documentation is gathered... 3 Travel...3 Food
More informationAMERICAN ASSOCIATION OF STATE HIGHWAY AND TRANSPORTATION OFFICIALS ACCOUNTING POLICIES AND PROCEDURES TRAVEL AND BUSINESS EXPENDITURE POLICY
AMERICAN ASSOCIATION OF STATE HIGHWAY AND TRANSPORTATION OFFICIALS ACCOUNTING POLICIES AND PROCEDURES TRAVEL AND BUSINESS EXPENDITURE POLICY REVISED JUNE 2013 CONTENTS 1. PURPOSE...1 2. POLICY...1 3. OUT
More informationPRE TRIP. Travel Training. Agenda 12/22/2017 WASHINGTON STATE UNIVERSITY
Travel Training Training Takeaways: Policies, rules, regulations, and procedures related to traveling on WSU business; Full travel process from approval to reimbursement; and Answers to frequently asked
More informationIRP Expense Reimbursement Policy
IRP Expense Reimbursement Policy Adopted by IRP Board of Directors: 05/09/2011 Revision approved January 2018 The International Registration Plan, Inc. reserves the right to revise or discontinue this
More informationWHEREAS, The Board of Directors has been engaged in a comprehensive review of its governance policies; and
PRESENTED AND ADOPTED: January 24, 2013 SUBJECT: APPROVAL OF TRAVEL AND MISCELLANEOUS EXPENSE POLICY FOR BOARD MEMBERS 2013-01 RESOLUTION OF THE BOARD OF DIRECTORS OF THE WASHINGTON METROPOLITAN AREA TRANSIT
More informationPROCUREMENT, CONTRACTING & PAYMENT SERVICES TRAVEL MANUAL WEST VIRGINIA UNIVERSITY & WEST VIRGINIA UNIVERSITY RESEARCH CORP
PROCUREMENT, CONTRACTING & PAYMENT SERVICES TRAVEL MANUAL WEST VIRGINIA UNIVERSITY & WEST VIRGINIA UNIVERSITY RESEARCH CORP Revised April 1, 2015 TABLE OF CONTENTS 1. INTRODUCTION... 4 1.1. General...
More informationBusiness Affairs Travel and Entertainment Guidelines for Business Expenses August 2008
Business Affairs Travel and Entertainment Guidelines for Business Expenses August 2008 OVERVIEW When traveling and entertaining on behalf of UCSD, as with all expenditures regardless of fund source, thoughtful
More informationb. Include an approved university Employee Travel Form (FMIS-4) with each request submitted for outof-state d. Direct actual reimbursement i.
Page 1 of 7 J. Types of Expenditures 17. Travel a. It is the policy of the Foundation to pay for necessary and reasonable travel expenses incurred for official university business. In cases where individuals
More informationLOCKHEED MARTIN CORPORATION PRIME SUPPLEMENTAL FLOWDOWN DOCUMENT (PSFD) ADDITIONAL TERMS AND CONDITIONS FOR SUBCONTRACTS/PURCHASE ORDERS UNDER
LOCKHEED MARTIN CORPORATION PRIME SUPPLEMENTAL FLOWDOWN DOCUMENT (PSFD) ADDITIONAL TERMS AND CONDITIONS FOR SUBCONTRACTS/PURCHASE ORDERS UNDER N00019-13-C-0014 For use with the latest version Lockheed
More informationPolicy Title: General Travel. Policy Type: Finance/Administration New/revised: Revised. Old Policy #: FP-7 and 4:03:03:00
Policy Title: General Travel Policy Type: Finance/Administration New/revised: Revised Old Policy #: FP-7 and 4:03:03:00 Approval level: Board of Trustees President Vice President Other (specify here) Purpose:
More informationFAR Part 31.2 Cost Principles Impacting Indirect Rates. Bag Lunch Webinar April 26, 2018
FAR Part 31.2 Cost Principles Impacting Indirect Rates Bag Lunch Webinar April 26, 2018 1 Co-Presenter: Paul H. Calabrese Rubino & Company, CPAs & Consultants Senior Manager Tel: 301-214-4137 pcalabrese@rubino.com
More informationQuick Reference Guide for Employee Travel
Quick Reference Guide for Employee Travel This document is a quick reference guide for North Dakota State University employees. It is not intended to replace the travel policies of North Dakota State University
More informationTRAVEL AUTHORIZATION AND EXPENSE REIMBURSEMENT. A. In State Travel Prior Activity Form to Use Authorization
TRAVEL AUTHORIZATION AND EXPENSE REIMBURSEMENT Authorization Travel requests and expense reimbursement claims, regardless of the amount, are subject to the authorizations designated below. A. In State
More informationTRAVEL EXPENSE REIMBURSEMENT REGULATIONS
TRAVEL EXENSE REIMBURSEMENT REGULATIONS File: DJDA-R Lafayette arish School System (LSS) employees authorized to be reimbursed for expenses incurred while carrying out their authorized duties will be required
More informationTravel Policy. Unit I Introduction to Expense Reimbursement for In-State Travel
Travel Policy Unit I Introduction to Expense Reimbursement for In-State Travel Unit I addresses travel policy and how to complete expense statements for travelers who request reimbursement for travel conducted
More informationCHAPTER 5: TRAVEL. Note 3: Please review Chapter 2: Disbursements policy in conjunction with Chapter 5: Travel.
CHAPTER 5: TRAVEL 1. Policy 2. Travel Pre-Approval 3. Travel Advance 4. Allowable Expenses While in Travel Status 5. Unallowable Travel Expenses While in Travel Status 6. Certification and Approval 7.
More informationTRAVEL, CONFERENCE, TRAINING AND BUSINESS EXPENSE REIMBURSEMENT POLICY
TRAVEL, CONFERENCE, TRAINING AND BUSINESS EXPENSE REIMBURSEMENT POLICY This document establishes a set of policies relating to travel, conference, training and business expenses, and establishes procedures
More informationCN I&T Vendors Travel and Expense Policy and Guidelines for Consultants
CN I&T Vendors Travel and Expense Policy and Guidelines for Consultants Version AUGUST 2018 Table of Contents Expenses (Travel and other)..... 2-5 Invoicing........6 AUGUST 2018 P a g e 1 The following
More informationInitial Issue Date: November 12, Approved By: President & CEO. Travel Policy
Policy Number HJF-206 Policy Owner: Chief Financial Officer Initial Issue Date: November 12, 1996 Approved By: President & CEO Revision Number: 03 Revision Effective Date: December 21, 2018 Travel Policy
More informationAgenda. Pre-Trip Approval Booking Travel Methods of Payments. During Travel Travel Status Allowable Expenses Unallowable Expenses
Travel Training Training Takeaways: Policies, rules, regulations, and procedures related to traveling on WSU business; Full travel process from approval to reimbursement; and Answers to frequently asked
More informationTravel Reviewer Guide
Review for All Expense Reports: Review to ensure document number and traveler s name and ID match on Travel Authorization (TA) and Expense Report (ER) (if mismatch, check Banner or contact department to
More informationTravel Authorization
Travel Authorization Summary/Purpose: When a travel authorization is required. 1. In-state and out-of-state travel to a convention, association, or meeting. Section 25-1-83 of the Mississippi Code requires
More informationB. Compliance with applicable sections of the U.S. Internal Revenue Code.
SECTION 6: TRAVEL 6.1 Introduction 6.2 Statutory Authority 6.3 Definitions 6.4 Travel Policy 6.5 Conferences & Meetings 6.6 Transportation 6.7 Lodging 6.8 Meals 6.9 Travel Authorization & Reconciliation
More informationCHAPTER 14 FINANCIAL RESPONSIBILITIES
CHAPTER 14 FINANCIAL RESPONSIBILITIES Page 1 of 7 Standard Practice 14 C.5 Approved: July 2015 Travel I. POLICY The Association will reimburse travel expenses that are reasonable, necessary, and represent
More informationBLUEFIELD STATE COLLEGE BOARD OF GOVERNORS POLICY NO. 22
BLUEFIELD STATE COLLEGE BOARD OF GOVERNORS POLICY NO. 22 TITLE: TRAVEL SECTION 1. GENERAL 1.1 Scope: All Employees 1.1.1 Approval to travel will be secured in advance by the employee via the employee s
More informationTRAVEL AND ENTERTAINMENT POLICY OF THE ARIZONA COMMERCE AUTHORITY
Approved by Board of Directors 9/14/2017 I. Purpose TRAVEL AND ENTERTAINMENT POLICY OF THE ARIZONA COMMERCE AUTHORITY This Travel Policy sets forth the goals and parameters of the ACA for all travel necessary
More informationI. Changes To Purchase Order Terms and Conditions. A. The November 1995 version of the DoD FAR Supplement clause applies to this Order.
Additional Purchase Order Terms And Conditions Basic Ordering Agreement For Repair And/Or Modification For Various Aircraft Programs (Prime Contract No. N00421-05-G-0001) All of the additional terms and
More informationPOLICY NUMBER FINA 1.00
ADMINISTRATIVE DIVISION FINA Administration and Finance POLICY TITLE Travel SCOPE OF POLICY USC System RESPONSIBLE OFFICER Vice President for Finance and Chief Financial Officer DATE OF REVISION September
More informationDEKALB COUNTY GOVERNMENT TRAVEL POLICY (Adopted March 15, 2017)
DEKALB COUNTY GOVERNMENT TRAVEL POLICY () A. State Statute The Local Government Travel Expense Control Act (Public Act 99-604) requires that DeKalb County adopt a Resolution related to the approval of
More informationBulletin on Payment of Consultant Fees
Bulletin on Payment of Consultant Fees January 22, 2018 Contents Page I. General Information... 3 II. Payment of Services... 5 III. Reimbursable Expenses... 7 IV. Subconsultant Payment Reporting... 13
More informationUniversity of North Alabama. Travel Policies
University of North Alabama Travel Policies I. INTRODUCTION The travel policies of the University of North Alabama have been developed in accordance with Alabama law and Internal Revenue Service regulations
More informationAlabama A&M University
Alabama A&M University Procedure Procedure #: 3.4 Title: Travel Effective Date: August 1, 2013 Revised Date: May 27, 2015 Responsible Office: Comptroller s Office Accounts Payable I. PURPOSE/OBJECTIVE
More informationGeneral Policy - Reimbursement of Expenses for Travel
General Policy - Reimbursement of Expenses for Travel Policy: College employees are authorized to receive a reimbursement for travel expenses incurred while on official College business. Authorization
More informationProvo City School District Policy Series 6000 Finances and Operations 6410 P1
Provo City School District Policy Series 6000 Finances and Operations 6410 P1 Employee Travel Procedures General Guidelines A. The district reimburses travelers the GSA per diem rates associated with travel
More informationThe University of Texas System System Administration Internal Policy Title
Title Travel Policy Sec. 1 Purpose To establish cost-effective business travel practices and ensure appropriate use of funds. Sec. 2 Principles a) Employees must: 1) use discretion when making travel arrangements
More informationU.S. Department of the Interior Temporary Duty Travel Policy
0. U.S. Department of the Interior Temporary Duty Travel Policy Amendment Version 1.0 February 1, 2015 Table of Contents 1 Introduction... 5 1.1 Temporary Duty Travel Allowances... 5 1.1.1 Defining TDY
More information2410 Travel Policy SECTION:
SECTION: PURCHASING AND DISBURSEMENTS EFFECTIVE: JULY 1, 1985 REVISED: MAY 1, 2007 RESPONSIBLE OFFICE: VPAF APPROVAL: VPAF PURPOSE The purpose of this travel policy is to provide guidance for those traveling
More informationPolicy History: Approved by: Resolution # Date. Responsible Office Responsible Administrator: Contact information Applies to:
Type of Policy University Campus Department/Unit Interim Travel Policy Business Management Policies Effective date: November 1, 2011 Policy 3.469 Policy History: Approved by: Resolution # Date Chancellor
More informationTravel, Transportation Modes and Transportation-Related Expenses
Authority: History: Source of Authority: Related Links: Responsible Office: 05.179 Travel, Transportation Modes and Transportation-Related Expenses Vice Chancellor of Business Affairs Effective June 1,
More informationOFFICE OF ACCOUNTS & CONTROL OUT OF STATE TRAVEL POLICY A-22. Effective 7/1/2013 Revised 7/1/2018 Rev 2
1. Purpose This policy provides guidance to State agencies and employees regarding requirements for air travel, surface transportation and lodging for all state employees and/or those individuals utilizing
More informationEmployee Reimbursement Guidelines
Code: DLC-AR Revised/Reviewed: 4/01/04; 6/23/11; 1/09/14 Orig. Code(s): DICA SP Employee Reimbursement Guidelines Reimbursements On the occasion when logistical reasons or extenuating circumstances occur
More informationFlorida SkillsUSA Inc. Travel Manual for Official Business
This manual provides guidance on expenditures authorized for travel in accordance with Section 112.061, Florida Statutes. Expenditures properly chargeable to travel include but are not limited to: registration
More informationSECTION 6: TRAVEL POLICIES AND PROCEDURES
SECTION 6: TRAVEL POLICIES AND PROCEDURES 6.1 Policies/Definitions 6.2 Travel Requests and Advances 6.3 Use of County Credit Cards 6.4 Travel Claims and Reimbursement 6.5 Transportation 6.6 Meals and Per
More informationTravel and Reimbursement Policy/Procedure Authority: Chief Financial Officer Management System: Financial Management Owner:
Page 1 of 23 1. Purpose The Policy establishes the requirements to pay for necessary and reasonable travel expenses incurred by personnel after they obtain approval for authorized SLAC business, including
More informationTRAVEL REGULATIONS 2. TRAVEL BY INDIVIDUALS WHO ARE NOT STATE EMPLOYEES
1. AUTHORITY FOR TRAVEL TRAVEL REGULATIONS a. In State travel: Needs only be approved by the department head. No authorization forms are necessary. b. Out of state travel: An out of state travel authorization
More informationCollege of Journalism. Step by Step Guide procedures before and after your travel
College of Journalism Step by Step Guide procedures before and after your travel Topic Menu Before you travel Items to keep in mind before and during travel. How do I get college approval and have my reservation
More informationTravel Policy and Procedures Manual
Travel Policy and Procedures Manual Updated May 2017 R0517(1) TABLE OF CONTENTS 1. Objective... 3 2. Policy... 3 3. Scope & Authority... 3 4. Definitions... 3 A. Headquarters:... 3 B. Residence:... 3 C.
More informationMADERA COUNTY ADMINISTRATION
MADERA COUNTY ADMINISTRATION 200 West Fourth Street Madera, CA 93637 559.675.7703 FAX 559.675.7950 COUNTY OF MADERA TRAVEL POLICY SECTION I Trip Approval SECTION II General Trip-Related Policies SECTION
More informationTable of Contents. Workshop Accountability Report Types of Travel Expenditures
Table of Contents 1. Purpose 2. Procedure 3. Approvals 4. Budget 5. Parking and Moving Violations 6. Expense Report 7. Food Allowance for Approved Travel 8. Lodging 9. Mileage, Parking and Tolls 10. Non
More informationTravel, Transportation Modes and Transportation-Related Expenses
Authority: History: Source of Authority: Related Links: Responsible Office: 05.179 Travel, Transportation Modes and Transportation-Related Expenses Vice Chancellor of Business Affairs Effective June 1,
More informationSECTION 501: TRAVEL AUTHORIZATION AND REIMBURSEMENT POLICY
SECTION 501: TRAVEL AUTHORIZATION AND REIMBURSEMENT POLICY 501.1 POLICY It is the policy of Black Hawk County to authorize travel for employees to attend meetings, conferences, conventions, seminars, schools
More informationCITY OF DENTON PAGE 1 OF 9 POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIRECTIVE
CITY OF DENTON PAGE 1 OF 9 POLICY/ADMINISTRATIVE PROCEDURE/ADMINISTRATIVE DIRECTIVE SECTION: ACCOUNTING REFERENCE NUMBER: SUBJECT: REIMBURSEMENT OF EMPLOYEE EXPENSES INITIAL EFFECTIVE DATE: 7/25/84 TITLE:
More informationE-Reimbursement Approver Requirements
Logging On: Follow the link provided in the email you received to inform you an expense report is ready for review Or UW Travel Wise - https://uw.foxworldtravel.com/ Select Reimbursement Select E-Reimbursement
More informationDepartment Of Finance and Administration Policy 8 - Comprehensive Travel Regulations. Introduction
Department Of Finance and Administration Policy 8 - Comprehensive Travel Regulations Effective October 1, 2009 Introduction 1. It is the intent of these regulations that employees not suffer additional
More informationTRAVEL POLICY. All out of state travel must be approved by the Secretary office.
POLICY NUMBER: 5 POLICY: TRAVEL POLICY EFFECTIVE DATE: October 28, 2011 Randall Reid-Smith, Commissioner TRAVEL POLICY PURPOSE: The purpose of this policy is to provide guidance to employees traveling
More informationAll out-of-state travel for which reimbursement will be claimed shall be approved in advance by the Board.
Business and Non-instructional Operations BP 3350 (a) Travel Expenses The Governing Board recognizes that district employees may incur expenses in the course of performing their assigned duties and responsibilities.
More informationREG Travel
Currently viewing page 1 of REG - 30.04.5 - Travel REG - 30.04.5 - Travel Authority: Chancellor Responsible Office: Travel Office Number: REG - 30.04.5 - Travel History: Effective Date: July 1, 2012; Revised:
More informationANC-55 FLYSHEET FOR CONTRACT HQ C-0003
ANC-55 FLYSHEET FOR CONTRACT HQ0006-98-C-0003 Section A Applicable to Fixed Price Orders for Non-Commercial Items Only The clauses cited in GP-1, THE BOEING COMPANY GENERAL PROVISIONS (Fixed Price Contract)
More informationOKLAHOMA CITY BOARD OF EDUCATION OKLAHOMA CITY PUBLIC SCHOOLS TRAVEL EXPENSE APPROVAL, DOCUMENTATION, AND REIMBURSEMENT ADMINISTRATIVE REGULATION
OKLAHOMA CITY PUBLIC SCHOOLS TRAVEL EXPENSE APPROVAL, DOCUMENTATION, AND REIMBURSEMENT ADMINISTRATIVE REGULATION SUMMARY AND RESPONSIBILITIES The Board of Education believes that professional growth is
More informationUNIVERSITY REGULATION. PART V - FINANCE AND BUSINESS MANAGEMENT Chapter II - Accounting and Fiscal Reporting
R05.02.01 PART V - FINANCE AND BUSINESS MANAGEMENT Chapter II - Accounting and Fiscal Reporting Authority of the Vice President for Finance R05.02.01 No regulations promulgated. (11-03-94) General Purpose
More informationMaine Community College System Financial Procedures Manual. Payment of Travel Expenses
Maine Community College System Financial Procedures Manual SUBJECT: GENERAL ACCOUNTING Page: 204 (Page 1 of 6) Effective: June 26, 2012 Section: 204 Payment of Travel Expenses 1. Purpose Payment of Travel
More informationTravel Policy For authorized Officers and Delegates Of the Nebraska State Legislative Board Brotherhood of Locomotive Engineers and Trainmen
Travel Policy For authorized Officers and Delegates Of the Nebraska State Legislative Board Brotherhood of Locomotive Engineers and Trainmen Adopted June, 19 th 2013 by action of the Delegates TABLE OF
More informationSECTION 8 TRAVEL PROCEDURES
SECTION 8 TRAVEL PROCEDURES The practices and procedures regarding travel by Athens State University employees have been developed in accordance with Alabama law and Internal Revenue Service regulations
More informationTravel Forms Effective November 1, 2018 Presented by Miranda Salvatore Accounts Payable
Travel Forms Effective November 1, 2018 Presented by Miranda Salvatore Accounts Payable Discussion Highlights New Forms Updated Forms Details of each form Day Travel Expense Form International Travel Request
More informationRowan College at Gloucester County 1400 Tanyard Road Sewell, NJ Administrative Procedure: 6020 TRAVEL AUTHORIZATION AND REIMBURSEMENT
Page 1 of 8 Administrative Procedure: 6020 TRAVEL AUTHORIZATION AND REIMBURSEMENT Rowan College at Gloucester County 1400 Tanyard Road Sewell, NJ 08080 In order to ensure a uniform basis for reimbursing
More informationEmployee Travel Policy
Employee Travel Policy Revised August 31, 2015 Table of Contents 1. TRAVEL POLICY AIMS AND GUIDING PRINCIPLES 3 2. DEFINITIONS 3 3. AIR TRAVEL 4 4. HOTELS 7 5. AUTOMOBILE RENTAL 8 6. LOCAL TRANSPORTATION
More informationGeneral Services Administration February 9, 2009 Washington, DC FEDERAL TRAVEL REGULATION Amendment
General Services Administration February 9, 2009 Washington, DC 20405 FEDERAL TRAVEL REGULATION Amendment 2008-04 TO: Heads of Federal agencies Subject: Amendment 2008-04, Federal Travel Regulation (FTR)
More informationMidwestern State University Wichita Falls, Texas
Travel Guide Midwestern State University Wichita Falls, Texas Table of Contents Request for Travel Authorization... 1 Reminders for Completing the Travel Voucher... 1 Meals & Lodging Reimbursement... 2
More informationLake County Policy. Employee Reimbursement Policy INTERNAL USE ONLY. Policy Number: Version: 2.1 Date: 02/14/ Purpose
1.0 Purpose Lake employees incur various types of expenses as they conduct business. This policy is to ensure that employees who incur valid business and travel expenses are reimbursed in a fair and equitable
More information