CF:60:C:002.2 TRAVEL POLICY

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1 PURPOSE The purpose of this policy is to: (1) to provide guidance on cost-effective management of travel expenses to travelers as well as those arranging or authorizing travel; (2) to define the responsibility and accountability of the traveler and the authorizer of University business travel; (3) to define the consequences of not adhering to the guidelines; and (4) to set the rates of reimbursement for mileage and meal per diems for travel while conducting University business POLICY STATEMENT The University s travel policy provides for necessary and reasonable travel expenses incurred for authorized University business. The intent of these guidelines is that payment be fair, equitable, and efficient for both the traveler and the University. These guidelines have been designed to be easily understood and administered. The University recognizes that employees who conduct authorized business that is away from home must forego their living accommodations and may forfeit personal time. Accordingly, the University shall assume the cost of appropriate accommodations. However, such accommodations are not intended to be perquisite and the University reserves the right to deny reimbursement of expenses that are considered lavish, extravagant, or are unsupported by required documentation. REVIEW This policy is to be reviewed on an annual basis. Any recommendation for changes and/or additions to this policy will be presented to the Chief Financial Officer for review and approval. APPROVAL Upon review by the Chief Financial Officer, final recommendation for changes and/or additions to this policy will be presented to the Administration for final approval. SCOPE The Travel Expense Policy applies to the following individuals traveling on behalf of the University and seeking reimbursement for appropriate business related expenses, regardless of the funding source: All current employees of Vanguard University Currently enrolled, university students whose travel and other related expenses are being reimbursed by the University Non employees who have been invited to the University or have been authorized to travel and/or entertain on behalf of the University, such as job applicants, lecturers, and consultants The University assumes no obligation to reimburse employees, students, and non employees for expenses that are neither business-related nor out of compliance with this Policy. 1 of 7

2 DEFINITIONS Detailed definitions of terms or abbreviations used in this document are provided in the paragraph in which they are used. COMPONENTS OF THE 1.0 AUTHORIZATION AND RESPONSIBILITY 2.0 ACCOUNTABILITY 3.0 TRAVEL EXPENSES 4.0 TRAVEL FORMS 5.0 HOSPITALITY EXPENSES POLICY 1.0 AUTHORIZATION AND RESPONSIBILITY 1.1 Traveler A traveler on University-related business has the responsibility to act prudently and incur expenses that are necessary, appropriate, and reasonable Travel arrangements must include the most cost-efficient means available to meet the programmatic requirements of the trip. 1.2 The traveler is responsible for submission of travel-related expenses within 60 days of returning home, otherwise the reimbursement is taxable to the employee. 1.3 The following details, according to Internal Revenue Service regulations, must be documented in order to be a viable business expense Amount Date Place and description of entertainment Purpose and nature of discussion Names, titles and business relationships of all persons attending Receipts are required for reimbursement and details must be written on each receipt or described on the appropriate reimbursement form 1.4 Departments Authority and responsibility for approval and control of travel by employees rests with the supervisor or manager of the account to which the expense is to be charged Travel expenses are payable only when required approval(s) are appropriately obtained Employees may not authorize travel or approve travel expenses for themselves. 2.0 ACCOUNTABILITY 2.1 Traveler Travelers are liable for overpayments that may be discovered in an audit review Discovery of fraudulent practice by travelers is caused for dismissal and may result in further legal consequences. 2 of 7

3 2.2 Departments Accountability for carrying out the university travel guidelines rests with the supervisor, director or dean Required documentation of travel expenses shall be retained in accordance with the written university document retention policy and is subject to audit. 2.3 Office of Accounting Operations The Office of Accounting Operations shall establish written procedures to implement travel guidelines and is responsible for providing training to the traveler and also those arranging and authorizing travel The Office of Accounting Operations shall keep current a Travel Reimbursement Rate Table showing allowances for meals and gas expenses All exceptions to the travel guidelines require the approval of the Chief Financial Officer. 3.0 TRAVEL EXPENSES 3.1 Mileage and Gas Reimbursements Employees may use their personal car for business purposes if it is less expensive than other options, such as rental cars or taxis, or if it saves time When driving a personal vehicle, the University shall reimburse at a mileage rate calculated on a per mile basis for the actual miles traveled This mileage rate covers all transportation and operating costs of the vehicle, including gasoline and is based on the stated IRS approved rate for business related travel An explanation of mileage is required and must be recorded with individual trip locations and miles traveled. A Google map (or comparable) shall be attached to the employee s mileage reimbursement request Additional reimbursement will be made for tolls and reasonable parking fees Actual gas purchases shall only be reimbursed for rental or courtesy cars, and receipts must be provided Expenses associated with normal commuting between an employee's home and regular place of work are not reimbursable The University will not reimburse employees for parking tickets, fines for moving violations or vehicle towing charges. 3.2 Use of Personal Vehicle When driving a personal vehicle, an employee s personal insurance is primary and University coverage is secondary (see University Driver Policy CF:60:F:008) Employees shall consider renting a car for out of town travel if it is less expensive than utilizing one s own vehicle at the current reimbursement rate Travelers who choose to use their own automobiles on a trip where air travel is more appropriate shall be reimbursed at an amount not to exceed the most economical air fare to the destination. 3 of 7

4 3.3 International Border Crossing Staff members, students or volunteers driving a vehicle across the United States border must obtain the highest limits of automobile liability insurance available on behalf of the university (up to $1,000,000) This insurance must be purchased from the foreign country before crossing the border. 3.4 Car Rentals Please note that a rental car is not a borrowed vehicle from an individual In order to qualify as a rental car, the vehicle must be rented from a rental car company Employees should choose the most economic method of car rental (flat rate vs. mileage rate) Local car rental reservations should be made through U-Save Auto Rental, Uhaul, Avis, or Enterprise, if possible National car reservations must be made through the most feasible and cost effective rental agency In order to maintain maximum automobile insurance coverage while driving for university purposes, all rental reservations must be made using a University credit card with Vanguard University listed as the renter Rental insurance is not needed in these situations. If for some reason, a vehicle must be rented with a personal credit card, the University insurance will not provide coverage. Please see Vanguard University s Driver Policy (CF:60:F:008) in order to fully understand automobile insurance requirements and coverage With prior approval, the costs of the rental company insurance will be considered reimbursable as well as the rental charges International car rental reservations are covered by the University s international liability insurance for borrowed and rented vehicles, which may provide assistance to authorized drivers in the event of an accident outside the United States of America. 3.5 Convention/Conference Registration Fees The University shall reimburse expenses charged to University employees while attending approved conventions and conferences The University does not pay for other family members to attend unless that person is a university employee and attends the conference for professional reasons. 3.6 Hotel Expenses Advance planning must be done in order to locate modest accommodations. Hotel expenses should not be lavish or extravagant and shall not exceed the equivalent of Courtyard by Marriott, Hampton Inn, etc., except when necessitated for conventions and conferences where rooms are a part of the package. 3.7 Laundry Expenses Actual and reasonable Laundry/Dry Cleaning services shall be reimbursed for trips longer than seven days. 4 of 7

5 3.8 Meals The University will reimburse meal expenses that are not otherwise provided using the Travel/Event Advance Request Form. All meal expenses will be reimbursed in accordance with the Meal Allowance Rate Meal Allowance Rate The benchmark or Meal Allowance Rate for meal reimbursement is currently set at $38 per day This meal allowance rate is based on the dates of the trip and the location of the over-night lodging The Meal Allowance Rate includes meals, beverages, tips (not exceeding 18%), and taxes Any expenses over that amount will be the sole responsibility of the individual traveling If your trip includes a partial day or if your trip includes meals that are provided by a conference or other outside entity, you must reduce your daily meal allowance rate by the breakdown listed below. For that reason, if you are attending a conference, you must attach a copy of the conference schedule or agenda to your Travel/Event Advance Request Form The following breakdown is the University s guide: Breakfast: $8.00 must depart prior to 7:00am Lunch: $10.00 must depart prior to 11:00am Dinner: $20.00 must depart prior to 5:00pm In the event an employee is traveling with an overnight stay, meal expenses can be provided in advance using the Travel/Event Advance Request Form and follow the Meal Allowance Rate guidelines. No meal receipts are required In the event an employee is traveling to a high cost area, see High Cost Area-Meal Allowance Rate In the event and employee is traveling without an overnight stay, see Day Trip Meals for detailed procedures In the event an employee has a business meal that is part of official University business or the hosting of official guests, see Business Meals for detailed procedures In the event an employee entertains outside individuals for business purposes while traveling, see Hospitality Expenses for detailed procedures High Cost Area-Per Diem Receipts are not required for meals purchased in accordance with the Meal Allowance Rate guidelines unless you are claiming meals while traveling to an established high-cost area High-cost areas include the following citifies: Washington DC, San Francisco, New York or Chicago. Cities other than the ones specifically 5 of 7

6 listed here must be pre-approved as a high-cost area by the Office of Account Operations. Employees are required to furnish itemized receipts if requesting amounts higher than the posted Meal Allowance Rate Day Trip Meals Receipts are required for meals purchased by employees traveling without an overnight stay and the travel duration exceeds the meal period. Employees must use the Meal Allowance Rates as a guideline for meal costs and furnish itemized receipts for any meal(s) purchased Business Meals Business meals shall be reimbursed to the employee on a non-taxable basis if it is a part of official University business or the hosting of official guests, see the University Hospitality Policy Employees must furnish itemized receipts of any meal(s) purchased, the name(s) of the attendees, and any additional documentation supporting the business purpose of the meal(s) Overtime Meals Overtime meals shall be reimbursed to the employee on a non-taxable basis if day travel extends beyond the employee s normal workday as long as this is not a regular occurrence The employee may be reimbursed only for the meal that became necessary as part of the employee s extended workday (typically dinner) The approver of the reimbursement is responsible for ensuring that such reimbursement is not a regular occurrence and employees must use the Meal Allowance Rates as a guideline for meal costs and furnish itemized receipts for any meal(s) purchased. 3.9 Miscellaneous Reimbursable Expenses Miscellaneous reimbursable expenses include tolls, postage, faxes, baggage handling fees, valet expenses, tips (not exceeding 18%) for porters, bellhops, taxi drivers, etc Lost Receipts A traveler who loses a required receipt should seek a duplicate by contacting the vendor When an acceptable duplicate is unobtainable, the traveler should provide proof of the purchase (i.e. bank statement) and submit a written statement itemizing the expenditure in place of the receipt Non-Reimbursable Expenses Incidental expenses such as personal recreation, movies, and snacks or any other expense not directly related to or necessary for the performance of the travel assignment shall not be reimbursed This includes personal travel while on official university business and travel expenses for family members. 6 of 7

7 4.0 TRAVEL FORMS 4.1 Travel/Event Advance Request Form A Travel/Event Advance Request Form shall be completed each time a university employee is preparing to travel and would like to request a check advance to facilitate the travel The form shall be completed with appropriate approvals obtained and sent to the Office of Accounting Operations Forms received by the Office of Accounting Operations shall be processed within (3) business days Travel/Event advances must be accounted for on a Travel/Event Advance Reconciliation Report and any excess advances repaid within (21) twenty one days after the traveler s return Past due or unaccounted for advances may be reported as taxable income to the payee. 4.2 Travel Reimbursement/Reconciliation Form Vanguard University shall reimburse its employees for authorized expenses incurred while fulfilling their responsibilities as employees after proper University procedures are followed Expense reimbursements shall be requested using the Travel Reimbursement/Reconciliation Form Any required receipts shall be attached to the Travel Reimbursement/Reconciliation Form Travel reimbursement requests are to be submitted no later than (35) thirty five days after the traveler s return. Supervisors must approve the Travel Reimbursement/ Reconciliation Form before the reimbursement will be processed. PROCEDURE, FORMS, and APPENDICES All Travel forms, instructions and flowcharts are located on the Office of Accounting Operations website at HISTORY (v2) Policy has been in practice since 2012; officially approved by the administration on November 5, 2015 for immediate implementation. 7 of 7