Travel Policy. Unit I Introduction to Expense Reimbursement for In-State Travel

Transcription

1 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 within the state of Maryland, the metro Washington area and Northern Virginia. There are four subcodes associated with travel. Subcodes are used to identify revenues or expenses in the Financial Accounting System within the system. Subcodes indicate the type of transaction used. The four subcodes associated with travel are: 3311, 3321, 3360 and The subcode for in-state travel is For faculty, staff, students or visitors who conduct day travel while in-state on official university business, a written travel request is not required from the department. After the travel has been completed, the traveler submits a signed and completed expense statement with receipts to the department approving authority for signature and approval. 1-1

2 Board of Regents Travel Policy 1-2

3 In-State Travel Defined What constitutes in-state travel? In-state travel is defined as travel within the state of Maryland, metropolitan Washington D.C. and Northern Virginia. The subcode for in-state travel is 3311 Verification of Employment It is important in the travel reimbursement process to verify whether the traveler is a university employee or visitor. University employees are reimbursed through Payroll Services, receiving expense reimbursement in their payroll checks. Visitor reimbursements are processed through Accounts Payable and non-employees receive a check mailed to their home or institution address. Receipt Requirements Hotel 1. Lodging expenses should be reasonable and appropriate. Lodging is reimbursed on the basis of an original, itemized receipt for the single room rate. Reimbursement is based on room rate and taxes. 2. If the original lodging receipt is not available, copy of the itemized lodging bill or fax from the hotel with annotation is required. 3. Institution funds may not be used for miscellaneous expenses such as movies or the like. Overages above the single room rate used as a result of unofficial travelers utilizing the accommodations is not reimbursable. 4. Verify that the traveler s name is on the hotel receipt. If the traveler submitting the receipt traveled with another person whose name is on the receipt, annotate with travelers approved travel request number. 1-3

4 Meal Reimbursement 1. Receipts are not required when utilizing per diem (or lower allowances as may be required by budget constraints). Additional reimbursement is not appropriate if a meal has been pre-paid as part of a conference, hotel free breakfast plan or the like. Alcohol is not reimbursable. For meal per diem information, (see ) Mileage 1. Employees requiring the use of a vehicle to perform duties should contact UM Motor Transportation Services to reserve a car in accordance with UM procedures (see ). 2. When a motor pool vehicle is not available, a waiver from the requirement to use a campus car will be issued by Motor Pool. Upon the issuance of a waiver, employees may be reimbursed for the use of their personal car at the current rate (see ). 1-4

5 3. For travel over 50 miles within one day, mileage is calculated at the half rate. For travel 50 miles and under within one day, mileage is calculated at the full rate. 4. If a motor pool vehicle is not available, the department approving authority may approve the use of a personal vehicle. A waiver may be obtained and the driver may claim the full rate for the use of their personal vehicle. If a vehicle is rented from an outside agency, insurances are not a reimbursable expense to the employee. 5. Visitors are reimbursed at the full rate in effect at the time of travel, as they have no access to the Motor Pool vehicles. 6. Mileage to and from airports, train or bus stations may be reimbursed at the full rate. 7. If a university vehicle is utilized, gas reimbursement is submitted through the department business office and not on an expense statement. Gasoline expenses for Motor Pool vehicles are reimbursed through Motor Transportation Services. Visitor Requirements All requirements are the same for visitors as for employees with the exception of: 1. Private vehicle mileage is reimbursed at the full rate. 2. Visitors may be reimbursed for LDW/CDW insurance when renting a vehicle from an outside agency. No other insurance is reimbursed. 3. Visitor expense statement must reflect complete home or institution address. 1-5

6 In-State Expense Checklist Completed in-state expense statements should include the following information: Verification if the individual is a employee on payroll (Y or N) FRS account 6 digit account number designated by the university to identify charges made to and from campus departments Social Security number -9 digit social security number must be provided First Name and Middle Initial Traveler s first name and middle initial Last Name- Traveler s last name (sirname) Subcode 4 digit subcode for instate travel 3311 Amount/Total Expense- Provide the total dollar value that traveler requests to be reimbursed. Home Address: Complete full home mailing address, to include zip code. A campus address does not satisfy the requirement for visitors. Purpose of Travel Approved reason for traveling (i.e.; conference, research) with name of the organization visited, or conference name. Travel Expense by Date- Detail all expenses by date and category. Provide required receipts. See. Private Auto Mileage- Provide number of miles driven which qualify for full or half rate. Web version of expense statement will calculate the dollar value automatically. Itinerary- Provide beginning and ending dates, times of travel, origin and destination cities. Also provide number of miles driven on a daily basis. Traveler s signature- Traveler s hand written original signature is required. Approving Authority Signature- Provide department approving authority s original hand written signature. Department Contact Provide department contact name, telephone number and address. 1-6

7 Unit II Introduction to Expense Reimbursement for Domestic Travel Unit II addresses travel policy and how to complete expense statements for travelers who request reimbursement for travel conducted outside the state of Maryland. There are four subcodes associated with travel. Subcodes are used to identify revenues and expenses in the Financial Accounting System within the system. Subcodes indicate the type of transaction used. The four subcodes associated with travel are: 3311, 3321, 3360 and The subcode for domestic travel is Pre-approval is required for travel conducted outside the state of Maryland by the department approving authority. Travelers who travel domestically within the United States must have an approved travel request prior to the travel occurring. The policy on university travel, approved by the Board of Regents was intended to facilitate travel and travel arrangements and provide full reimbursement for all necessary expenses; and to protect travelers against the risk of loss, while simultaneously maintaining the necessary controls for accountability. It is important that travelers and travel arrangers ensure that all arrangements made while on university business are reasonable and appropriate using the least expensive most logical fare via the most direct route. After the travel has been completed, the traveler submits a signed and completed expense statement with receipts to the department approving authority for signature and approval. 1-7

8 Domestic Travel Defined What constitutes domestic travel? Domestic travel is defined as travel outside the state of Maryland, except for Washington D.C., Northern Virginia,(Alexandria City, Arlington, Fairfax, Loudon and Prince William counties) Domestic travel to Canada is subcoded as United States air carrier requirements still apply when utilizing federal funds All travel is to be documented. Pre-approval is required for all out of state travel and is required for reimbursement of expenses (see Board of Regents policy ). Verification of Employment It is important in the travel reimbursement process to verify whether the traveler is a university employee or visitor. University employees are reimbursed through Payroll Services, receiving expense reimbursement on their payroll checks. Visitor reimbursements are processed through Accounts Payable and a check is mailed to the non-employee s home or institution address. Airline Ticket Purchases Travelers on business may use direct billing for airline charges and are encouraged to purchase air/rail tickets through the contract travel vendors by preparing a travel request. Benefits to the traveler are: - No out of pocket expenditures - Contract travel vendors are knowledgeable about university procedures - When changing travel plans, the contract vender can provide convenience and customer service to the traveler through their toll free numbers ( ) - Discounts are provided for travelers who use Continental and USAirways 1-8

9 - Contract vendors provide courier service to the University of Maryland campus. If travelers or travel arrangers use other vendors, they must ensure that all arrangements are appropriate and reasonable, using the least expensive logical fare via the most direct route. First Class fare is prohibited and is not a reimbursable expense. 1-9

10 Personal Vehicle Useage employees may be reimbursed at the current rate (see ) or as governed by institutional guidelines where the institution operates a motor pool. Visitors may be reimbursed at the full rate in effect at the time of travel, as they have no access to the Motor Pool vehicles. Mileage to and from airports, train stations or bus stations are reimbursed at the full rate. Motor Pool or State Owned Vehicle Useage State vehicles may only be driven by University System officers and authorized institution and system personnel and only when acting within the scope of their public duties. Students for whom the State Treasurer has issued an insurance certificate are considered authorized personnel for this purpose. A volunteer may be considered authorized personnel only when they are engaged in providing a service to the institution, is not paid by the institution, and is providing the service as part of a formal volunteer program.(see ) 1-10

11 Auto Rental Where a car rental is deemed necessary, the expects the lease of the least expensive car, which will accommodate the trip s requirements. Travelers should take advantage of the vendor discounts. (see ). Insurance is not a reimbursable expense. -University employees are covered for collision damage for domestic travel under the state s self insurance. -Collision Damage Waiver may be reimbursable for visitors on rentals only, since they are not covered by the state s self insurance. No other insurance is reimbursable. 1-11

12 Travel Advances Contact the College Park Working Fund Office for Information on Travel Advances. ( ) Meal Reimbursement: See for the most current domestic per diem meal rates. UM travelers will normally be reimbursed in accordance with rates listed on the Travel WEB site. Receipts are not required when utilizing per diem (or lower allowances as may be required by budget constraints). Additional reimbursement is not appropriate if a meal has been prepaid as part of a conference, hotel free breakfast plan or the like. Institution funds may not be used for the purchase of alcoholic beverages. 1-12

13 If exceptional circumstances necessitate an unusual high cost meal, the reason for that dining choice must be provided on the expense statement with a DETAILED receipt. Allowances in excess of per diem are exceptions and should not be routinely approved. The traveler and the department approving authority for the expense statement are responsible for assuring appropriateness of meal expenditures in excess of per diem, and are subject to audit scrutiny. 1-13

14 Receipt Requirements Travelers will be reimbursed for business travel expenses by properly preparing an Expense Statement which is signed by the traveler and the department approving authority with original itemized receipts attached not covered by per diem, see below: Hotel Lodging expenses should be reasonable and appropriate. An original, itemized receipt for the single room rate must be provided. Reimbursement is based on room rate and taxes. Institution funds may not be used for miscellaneous expenses such as movies or the like. Overages above the single room rate as a result of unofficial travelers utilizing the accommodations is not reimbursable. If the original lodging receipt is not available, a copy of the itemized lodging bill or fax from hotel of the itemized charges with annotation as to why original is not available is acceptable, along with a credit card receipt or cancelled check. Airfare If airfare is purchased using a traveler s personal funds, the expense may be reimbursed with the original itemized passenger receipt. A travel agency invoice does not constitute an original airline passenger receipt. If the original passenger receipt is not available, annotation as to why it is not available along with proof of payment, i.e. credit card receipt and copy of invoice is acceptable. Boarding passes should also be retained with the air passenger receipt. Electronic ticketing Original documentation is required for reimbursement. Documentation is usually a paid confirmation and receipt from the airline with complete itinerary, cost of ticket and form of payment plus boarding passes. Excess baggage Excess baggage is reimbursable if the baggage contains university property. 1-14

15 Auto Rental Original itemized paid auto rental receipt is required for reimbursement. Supplemental insurances are not reimbursable expenses. (see ). If an original receipt is not available-provide copy of receipt or fax, with annotation as to why the original is not available. Miscellaneous reimbursements Taxi, parking, bridge or tolls, telephone do not require a receipt if each occurrence is under $25. Provide annotation if expenses are combined. (i.e: two cab fares for the same day) Registration An original paid receipt is required. If the original receipt is not available, a copy or fax with annotation as to why the original is not available should be provided. A cancelled check, front and back, and/or credit card receipt with registration form is acceptable. A registration form alone does not constitute a paid receipt. 1-15

16 Visitor Requirements All requirements are the same for visitors as for employees with the exception of: 1. Private vehicle mileage may be reimbursed at the full rate. 2. Visitors may be reimbursed for LDW/CDW insurance on an auto rental; however, no other insurance is reimbursed. 3. Visitor expense statements must reflect complete home or institution address, and must be signed by the traveler and department approving authority. Departments may wish to have the traveler sign the expense statement prior to leaving campus, or mail the expense statement to the traveler for signature. Relocation Expenses Relocation expense statements must be subcoded 3770 completes Employee Moving Expense Report and forwards to Payroll Services for accounting of tax information. 1-16

17 Domestic Travel Expense Reimbursement Checklist Completed expense statements should include the following information: Verification if individual is a employee on payroll (Y or N). FRS account 6 digit account number designated by the university to identify charges made to and from campus departments Social Security number- 9 digit social security number must be provided First Name and Middle Initial Traveler s first name and middle initial Last Name- Traveler s last name (sirname) Subcode 4 digit subcode for domestic travel is 3321 Amount/Total Expense- Provide the total dollar value that traveler requests to be reimbursed Home Address: Complete full home mailing address, to include zip code. Campus address does not satisfy the requirement for visitors. Purpose of Travel Approved reason for traveling (i.e.; conference, research) with name of the organization visited. Travel Expense by Date- Detail all expenses by date and category. Provide required receipts. See Private Auto Mileage- Provide number of miles driven which qualify for full or half rate. Web version of expense statement will calculate the dollar value automatically. Itinerary- Provide beginning and ending dates, times of travel, origin and destination cities and states. Also provide number of miles driven on a daily basis. Traveler s signature- traveler s original hand written signature is required. Approving Authority Signature- Provide department approving authority s original hand written signature. Department Contact Provide department contact name, telephone number and address. 1-17

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19 Unit III Introduction to Expense Reimbursement for Foreign Travel Unit III addresses expense statement reimbursement and travel policy for travelers who travel on university business while outside the continental United States. Subcodes are used to identify revenues and expenses in the Financial Accounting System within the system. The four subcodes associated with travel are: 3311, 3321, 3360 and The subcode for foreign travel is Pre- approval is required for travel conducted outside the continental United States by the department approving authority. A travel request must be completed with visa classification if the traveler is a visitor, prior to purchase of airfare. The Board of Regents Travel Policies are intended to facilitate travel and travel arrangements; to provide full reimbursement for all necessary expenses; and to protect travelers against the risk of loss, while simultaneously maintaining the necessary controls for accountability. It is important that travelers and travel arrangers ensure that all arrangements made while on university business are reasonable and appropriate using the least expensive most logical fare via the most direct route. Foreign travel reimbursed to the traveler using sponsored funds requires the use of procedures that comply with the Fly America Act, which is a public law requiring the use of a United States Flag Carrier. After the travel request is approved by the department approving authority, the travel request must be forwarded to the Office of Research Administration and Advancement (ORAA) for approval. For specific information contact ORAA at After the travel has been completed, the traveler submits a signed and completed expense statement with receipts and forwards the expense statement to the department approving authority for signature and approval. 1-19

20 Foreign Travel Defined What constitutes foreign travel? Foreign travel is defined as travel outside the United States its territories and possessions. Travel is subcoded as 3360 on the expense statement. Pre-Approval and completion of a travel request is required for reimbursement of expenses (see Board of Regents Travel Policy at ) Verification of Employment It is important in the travel reimbursement process to verify whether the traveler is a university employee or visitor. University employees are reimbursed through Payroll Services, receiving expense reimbursement on their payroll checks. Non-employee reimbursements are processed through Accounts Payable and receive a check mailed to their home or institution address. Foreign travel on sponsored funds Fly America Act Procedures must be used to comply with the Fly America Act, which is a public law, requiring the use of a United States flag carrier for foreign travel with the use of federal funds. The United States flag carrier requirement is not waived for reasons of lower fare, more convenient schedule or the like. Approval of foreign travel by the Office of Research Administration and Advancement (ORAA) relates to purchases of foreign travel on FAS accounts and all FRS accounts beginning with 5xxxxx. Travel requests using these accounts must be pre-approved by the Office of Research Administration and Advancement. Passports, visa fees, tourist cards or the like, are not normally reimbursable expenses with the use of federal funds. The Office of Research Administration and Advancement (ORAA) must pre-approve the reimbursement of this as an exception. Exceptions to this may be if the travel is required supporting the mission of the trip, and may not be 1-20

21 reimbursable if the visa fee was previously purchased for personal travel. Forward the request to ORAA and provide justification, cost, etc, which is typically required of unusual expenditures. Code share Code share may be utilized if a United States flag carrier is not available to the furthest point (the outward destination point). The choice must be a United States code share partner where the ticket is plated on a United States carrier. Airline Ticket Purchases Travelers on university business may use direct bill for airline charges and are encouraged to purchase air/rail tickets through the contract travel vendors by preparing an out of state travel request. Benefits to the traveler are: 1-21

22 - No out of pocket expenditures - Contract travel vendors are knowledgeable about institution procedures - In the event of changed plans or cancellations, the contract travel vendor can provide convenience and customer service to traveler to change reservations/tickets through a toll free 800 telephone numbers (see ) -Contract vendors provide courier delivery service on campus for delivery of tickets -Discounts provided to travelers using Continental and USAirways If travelers or travel arrangers use other arrangements, they must ensure that all arrangements are appropriate and reasonable, using the least expensive logical fare via the most direct route. If a traveler or travel arranger uses a non contract travel vendor, they must also inform at the time of booking about the requirements for use of a United States flag carrier for federally sponsored funds when using personal credit cards. First class travel is prohibited and is not a reimbursable expense. 1-22

23 Receipt Requirements If receipts are not converted to United States currency, the exchange rate must be provided. Expense statements must be completed in United States dollars. If the exchange rate is not provided from the traveler, see the currency converter at Miscellaneous Reimbursements Taxi, parking, bridge or tolls, telephone do not require a receipt if each occurrence is under $25. Provide annotation if expense are combined. (i.e: two cab fares in the same day each for $25 or less) Hotel Lodging expenses should be reasonable and appropriate. An original, itemized receipt for the single room rate must be provided. Reimbursement is based on room rate and taxes. Institution funds may not be used for miscellaneous expenses such as movies 1-23

24 or the like. Overages above the single room rate used as a result of unofficial travelers utilizing the accommodations is not reimbursable. If the original lodging receipt is not available, a copy of the itemized lodging bill or fax from the hotel with annotation is acceptable. Airfare Airfare purchased using a traveler s personal funds may be reimbursed with the original itemized passenger receipt. A travel agency invoice does not constitute an original airline passenger receipt. If the original passenger receipt is not available, annotation as to why it is not available along with proof of payment, i.e.: credit card receipt, cancelled check and copy of invoice is acceptable. Electronic ticketing - Original documentation is required for reimbursement. Documentation is usually paid confirmation for the airline with complete itinerary listing, cost of travel and form of payment plus boarding passes. Excess baggage is reimbursable if baggage contains university property Auto Rental Where rental of a vehicle is deemed necessary, the institution expects the lease expensive vehicle to accommodate the mission requirements. Auto rental is reimbursed based on original, itemized auto rental receipt. If the original is unavailable provide copy with annotation as to why original is not available Travelers renting vehicles from an outside agency while on foreign travel may be reimbursed for Collision Damage Waiver/Loss Damage Waiver (CDW/LDW). Meal Reimbursement For foreign travel, meal expenses may be reimbursed at the applicable United States Department of State (M&IE) meal and incidental rate without receipts (see ) 1-24

25 Institution funds may not be used for the purchase of alcoholic beverages. Visitor Requirements Expense statements must be signed by the traveler and department approving authority. Departments may wish to have the traveler sign the expense statement prior to leaving campus, or mail expense statement to traveler for signature. Visitor expense statements must have a complete off campus address. Reimbursement in the form of a check is mailed to the visitor. Visa/immigration status Failure to comply with Immigration and Naturalization Services (INS) and Internal Revenue Services (IRS) may lead to legal and tax consequences for the university 1-25

26 and the visitor Visitors with passports or visas must provide a complete home address on a completed expense statement. (Must be foreign address, not US address) For visitors that have visa/passport status, copy of this documentation must be included with the expense statement. For questions about visas under the Visa Waiver Pilot program or appropriateness of travel reimbursement for certain visas, please contact International Education Services at

27 Relocation Expenses Relocation expense statements must be subcoded 3770 completes Employee Moving Expense Report and forwards to Payroll Services for accounting of tax information. 1-27

28 Foreign Travel Expense Reimbursement Checklist Completed expense statements should include the following information: Verification if individual is a employee on payroll FRS account 6 digit account number Social Security number- 9 digit social security number must be provided First Name and Middle Initial Traveler s first name and middle initial Last Name- Traveler s last name (sirname) Subcode 4 digit subcode Amount/Total Expense- Provide the total dollar value that traveler requests to be reimbursed. Home Address: Complete full home mailing address, to include zip code. Campus address does not satisfy the requirement for visitors. Purpose of Travel Approved reason for traveling (i.e.; conference, research) with name of the organization visited. Travel Expense by Date- Detail all expenses by date and category. Provide required receipts. See Private Auto Mileage- Provide number of miles driven which qualify for full or half rate. Web version of expense statement will calculate the dollar value automatically. Itinerary- Provide beginning and ending dates, times of travel, origin and destination cities and countries. Traveler s signature- Traveler s original hand written signature is required. Approving Authority Signature- Provide department approving authority s original hand written signature. Department Contact Provide department contact name, telephone number and address. 1-28

29 CARS (Customer Automated Response System)- Service Request Access to the CARS system is made using an Internet Web browser. The URL is Once access is made to CARS, login using your Identification Number (UMID). If you do not know your UMID, or have forgotten your password, contact the OIT Help Desk at Once you click on Enter CARS, select the desired service, Service Request Information Single click on Consolidated Trip Reporting to search for travel transactions 1-29

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