UPP 1-09: Travel Policy University Policies & Procedures

Transcription

1 UPP 1-09: Travel Policy University Policies & Procedures Direct all Inquiries to: Director of Purchasing Replaces: BPP II-1 issued 1/09/01 Key Terms: travel expenses; travel advances; transportation; automobile rental; traffic laws; cabs or limousines; air, rail or bus; lodging; meals; entertainment; reimbursement Effective Date: 02/09/04 Policy Number: UPP 1-09 WHY DO WE HAVE THIS POLICY: It is the practice of Marquette University to reimburse employees for Necessary and Reasonable expenses incurred while traveling, both domestic and international, on university business. The university will reimburse employees only for authorized expenses directly related to business purposes that are over and above the employee s usual maintenance and living expenses. WHAT IS THE POLICY: The Travel Policy is designed to help Marquette University achieve maximum value from each travel expense dollar. When occasional situations arise whereby business expenses exceed the guidelines, a complete written explanation must be attached to the traveler s Travel Expense Reimbursement Form and be approved by his/her supervisor. I. Reimbursement Schedule Expenses can be incurred only for an authorized trip to conduct bona fide university business. Only expenses for university employees are to be listed on the Travel Expense Reimbursement Form. Do not include expenses for anyone who might accompany you while traveling. Travel authorization is contingent upon available funds. A. University -- 50% reimbursement or amount as determined by the dean or vice president.

2 On the decision of the dean of the college/school or vice president to which a department reports, a faculty or staff member, who is sent as an official attendant to a convention of learned societies or associations, will be furnished a portion of the expenses, up to 50% of the total or amount, as determined by the dean or vice president. B. University -- 75% reimbursement, transportation only or amount as determined by the dean. On the decision of the dean of the college/school to which a department reports, a faculty member, who is presenting the results of research or who is discharging duties as an officer of the society or as a member of a committee or panel discussion at the convention of a significant learned society or association, will be furnished transportation both ways, or 75% of the total expenses or amount as determined by the dean. C. University % Reimbursement. The university shall reimburse designated representatives of the college, department, or university for the total allowable expenses incurred by faculty members or administrators in attendance at conventions of learned societies or associations to which they are sent. 100% reimbursement may be considered for professional development. D. Grants Individuals traveling under a grant account must adhere to the travel restrictions set forth by the granting agency. The Office of Research and Sponsored Programs (x8-7200) should be contacted for grant travel information. II. Advances A. Employees are eligible for a travel advance of $150 per day of travel if total trip expenses are estimated to exceed $100 and they do not possess a university issued credit card. 1. Travel advance requests are to be submitted at least 15 working days prior to departure. 2. The cash advance will not be issued more than seven days prior to departure. 3. The 15-day restriction does not apply to registration fees, nor does it apply to airfare when the payments are made directly to the sponsoring organization or to the travel agency/airline.

3 4. Persons wishing to convert the cash advance to traveler s checks will be reimbursed for the cost involved in the purchase upon presentation of an appropriate receipt. A LIMIT OF THREE (3) OUTSTANDING CASH ADVANCES PER INDIVIDUAL WILL BE PERMITTED, AT ANY ONE TIME, PROVIDED NONE OF THEM EXCEED THE 10 DAY LIMIT DISCUSSED, BELOW. B. A Direct Invoice Voucher (DIV) is used to obtain an advance. Advances should be charged to the natural account #6990. The DIV should provide sufficient information to determine: 1. the calculation used to arrive at the requested amount of the requested advance. 2. the name of the convention/meeting, or purpose for trip and the location. 3. the beginning and ending dates of the trip. 4. travel advances will only be made to individuals for expenditures he/she will be held accountable for. C. Within 10 days following the completion of each trip, the following procedures must be adhered to: 1. If you have not used all of the money advanced: a. Prepare a cash receipt voucher in triplicate, crediting the RC and Restriction the advance was charged to, and use the natural account #6990. b. Send one copy of the cash receipt voucher and a personal check to the Bursar's Office. Do not send cash through university mail. c. Attach one copy of the cash receipt voucher to the Travel Expense Reimbursement Form and forward to the Comptroller's Office. 2. If your travel related expenses exceed money advanced, file a completed Travel Expense Reimbursement Form for the total funds expended during the trip, detailing the disposition of the travel advance, if applicable. IRS REGULATIONS REQUIRE THE UNIVERSITY TO TREAT A TRAVEL ADVANCE AS ADDITIONAL PERSONAL INCOME TO THE EMPLOYEE, IF THE USE OF THE FUNDS IS NOT DETAILED AND FULLY SUPPORTED IN A TIMELY

4 MANNER. IN SUCH INSTANCES, THE DOLLAR AMOUNT OF THE ADVANCE SHALL BE ADDED TO THE EMPLOYEE'S ANNUAL W-2 EARNINGS OR WITHHELD FROM MONTHLY SALARY PAYMENTS. III. Preferred Provider Travel Management Program The university has designated certain travel management companies as "Preferred Providers" based upon their ability to meet the specific needs of its business travelers. University personnel are encouraged, but not required, to use the "Preferred Providers" to plan and schedule their business trips. A. A list of "Preferred Provider" travel management companies is provided on the Purchasing Department's web site. B. University personnel will have access to three payment options for air travel arrangements made with designated "Preferred Providers": 1. VISA Direct Billing Program (Air Only). This is available only to university personnel who schedule their travel arrangements with preferred provider agencies. 2. VISA/Elan Credit Card Program. 3. Personal cash or credit cards. IV. Transportation A. Use of Personal Vehicles 1. Use of private vehicles on university business is permissible for trips within 300 miles of Milwaukee. 2. Mileage will be reimbursed at a rate that will be closely associated with the deductible rate permitted by the IRS. The university's allowable rate may be referenced on the automated Travel Expense Reimbursement Form. The mileage rate shall serve as reimbursement for the cost of fuel, oil, maintenance, repairs, and insurance. 3. Flat tires and mechanical repairs that occur when traveling on university business, are the employee's PERSONAL responsibility. 4. Mileage, by the most direct route, must be noted on the Travel Expense Reimbursement Form.

5 B. Travel by private car to more distant points may be allowed for the convenience of the traveler, or for groups going to the same destination. However, in these instances, reimbursement will not exceed the cost of round trip jet economy plane fare. Should it be less than such plane fare, only actual mileage will be allowed. C. The university does not carry insurance on private automobiles, even though the vehicle is being used on official university business. V. Automobile Rental 1. If an employee has an accident while using their automobile on university business, the employee must notify their personal insurance carrier immediately. 2. In the event of an accident, the insurance deductible is the employee's responsibility. 3. The mileage reimbursement rate considers the cost of fuel. As such, do not: a. use a university credit card to purchase fuel for your personal vehicle, or b. request reimbursement for out of pocket purchases of fuel. A. Cars may be rented when other means of transportation are unavailable, more costly, or impractical. A car is to be rented with regard to business need, rather than personal convenience. B. The type and/or size of the car being rented should depend upon safety considerations, length of trip, weather conditions, number of people to be transported, etc., with every effort made to rent the most economical vehicle available that will meet the specific business need involved. C. Reservations should be made as far in advance as possible and in such a manner that the best available rate is obtained. 1. When picking up the rental car, individuals should verify that the lowest available rate is being applied. 2. Vehicles should be returned to the rental agency with a full tank of fuel, since rental companies normally assess a cost surcharge for this service. If you choose to purchase fuel at the commencement of the rental, you will not incur additional fuel and service charges, but you will not receive any credit for fuel left in the car at the time of return. When the car is returned, verification should again be made before payment occurs.

6 3. Receipts, covering all expenses associated with any car rental, must be attached to the Travel Expense Reimbursement Form. D. All drivers that may operate the vehicle are to be listed on the Rental Agency contract. Each Rental Agency has their own respective contract. Usually, all drivers of the vehicle must be listed on the Rental Contract and must be in compliance with the Rental Agencies requirements; i.e., age, licensing, etc. E. Charges for accessories, such as cellular telephones, must be documented on the Travel Expense Reimbursement Form and may not be reimbursed unless approved by the department director or vice president. F. Rental Car Insurance/Accidents: 1. When renting a car in the United States, its territories and possessions, Puerto Rico and Canada, decline the collision and personal accident insurance. Any accident involving a rental car should be reported promptly to the police, the car rental company and the university's Risk Management office at (414) during normal business hours (8:00 AM - 4:30 PM). In the event of an emergency, contact Marquette's Public Safety Department at (414) (available 24 hours a day). 2. "Insurance Identification Cards" and "Certificates of Insurance" are available from Risk Management. Should the driver of the vehicle become involved in an accident, the driver's Responsibility Center/Grant account will be held responsible for payment of the university's insurance deductible. 3. When renting vehicles in areas outside the United States, its territories and possessions, Puerto Rico and Canada, departments are required to obtain vehicle insurance from the rental agency within the country in which they are traveling on university business. The university's vehicle insurance policy does not provide for coverage outside of the above stated countries and territories. G. Toll charges and parking fees should be reported in the "Other Expenses column, not under "Transportation", on the Travel Expense Reimbursement Form.

7 VI. Traffic Laws While traveling on university business, all persons are expected to comply with all Federal, State, and local laws and other ordinances, including traffic laws, while operating any motor vehicle. Any fines or other bailments, resulting from the violation of any law by a university representative, will be considered a personal matter and an expense not reimbursable by Marquette University. Seat belts are required to be worn when traveling by vehicle on university business. VII. Local Cabs, Limousines, etc. A. Select local transportation that is economical, but practical. B. Report local transportation on the Travel Expense Reimbursement Form in the "Other Expenses" column and attach original receipts. VIII. Air, Rail or Bus A. For trips beyond a radius of 300 miles from the university, air, rail, or bus travel is recommended. Original receipts must be attached to the Travel Expense Reimbursement Form. B. Standard airline accommodations will be either "coach/tourist class", or "oneclass" service, whichever is available, on all domestic flights. NOTE: It is presumed that university employees will avail themselves of "early-purchase" discounts when travel plans permit. C. The use of charter aircraft is to be utilized only in situations where other transportation methods are impractical or unavailable, or where significant financial savings may be realized. Use of chartered aircraft requires the approval of the Responsibility Center's immediate vice president. D. The use or rental of personal/private aircraft for university business travel is not permitted and cannot be reimbursed. E. Flight insurance is not a reimbursable expense. Individuals desiring this coverage must secure it at their own expense. F. Miles earned in frequent flyer programs may be retained by employees for personal use. THE PASSENGER RECEIPT OF YOUR TICKET, SHOWING DATES, LOCATION, AND COST OF FLIGHT (COPY OF YOUR ITINERARY), MUST BE INCLUDED WITH YOUR TRAVEL EXPENSE REIMBURSEMENT FORM.

8 IX. Lodging X. Meals A. Enter only the room charge, plus tax, in the "Lodging" column of the Travel Expense Reimbursement Form. Telephone, meals, etc., are not to be entered, these charges should be listed in the "Other Expenses" or "Meals" column. B. Attach the itemized hotel/motel bill showing daily postings. Credit card slips or statements, cancelled checks or other types of receipts are not acceptable. C. Preferential rates for accommodations are available at many hotels for faculty and staff of educational institutions. It is presumed that university employees will avail themselves of this discount when available. D. Single rate, or 75% of the double rate, is the only allowable expense. A. The daily maximum amount allowed for meals, including gratuities, is $60.00 per person.. 1. Requests for reimbursement of meal expenditures, paid for with personal cash or credit cards, are to be submitted on the Travel Expense Reimbursement Form a. Each individual meal (breakfast, lunch and dinner) is to be listed separately in the "Meals" column of the form. b. Individual meal expenditures in excess of $10.00 must be supported with a receipt. The university reserves the right to deny unsupported reimbursement requests consistently submitted at suspicious amounts less than $ c. Meal expenditures incurred on behalf of other university employees and business associates are to be reported in the "Other Expense" section of the Travel Expense Reimbursement Form. 2. Meals charged on a university issued VISA Travel Card are to be fully supported in compliance with provisions outlined within the VISA Corporate Credit Card Program. B. The $60.00 maximum is not a per diem -- only actual expenditures will be reimbursed.

9 XI. Entertainment A. Expenses for food or beverages, furnished to fellow university employees and other business associates, may be reimbursable, provided the primary purpose is that of furthering university business and a receipt is obtained. 1. To conform to IRS regulations, the following details must be included on the expense receipt(s) and/or on the Travel Expense Reimbursement Form submitted to the Comptroller's Office: a. Date b. Name and location of establishment c. Cost (including tax and tips) d. Names, titles, and business relationships of persons in attendance where their expenses are being claimed e. Business purpose of expenses. NOTE: A RECEIPT IS REQUIRED FOR ALL MEAL EXPENDITURES FOR OTHER INDIVIDUALS REGARDLESS OF THE AMOUNT. XII. Other Reimbursable Expenses A. Reasonable gratuities to persons performing a specific service, such as porters at hotels and transportation centers, will be reimbursable when properly recorded. 1. Gratuities for meals and entertainment should be included in the expenses recorded for those items. 2. The amount of the gratuity should not exceed 15% of the cost of the service or meal. B. Reasonable daily telephone expenses, incurred while traveling, are reimbursable. Long distance calls of 20 minutes in duration to an individual's home residence are permitted. Consideration will also be made for emergencies, or when travel plans have changed. C. Miscellaneous: 1. Laundry, dry cleaning, or other related services away from home may be reimbursable when supported by receipts and when on a business trip which exceeds five consecutive days. 2. Expenses for such items as office supplies, photocopying, postage, etc., may be reimbursable when supporting receipts are provided, and the business purpose for the expenditures is noted.

10 3. Where such expenditures are questionable, or a clear business purpose cannot be ascertained, these expenses may be deemed a personal expense and not reimbursable. XIII. Non-Allowable Expenses Marquette University policy is to reimburse individuals for all necessary and reasonable travel and business expenses incurred in the course of representing the university and performing assigned responsibilities. However, certain types of expenditures normally appear to be of a personal nature and, thus generally, will be considered non-allowable expenses. Examples of these expenses include, but may not be limited to, the following: A. Air travel insurance B. First class upgrades or coupon books C. Baby-sitting fees D. Barbers, beauticians, manicurists and masseurs E. Briefcases, calculators and similar items F. Contributions to organizations or individuals G. Kennel fees H. Theft, loss, or damage to personal luggage or other property I. Mini bar charges and airplane beverages J. In-flight and in-room movies, reading materials or snacks K. Traffic violations L. Cash loss M. Unauthorized dues, fees, or subscriptions N. Unauthorized or personal trips O. Undocumented or excessive expenditures, even if incurred while representing the university. HOW DO I IMPLEMENT THIS POLICY: I. Reimbursement Procedures for Cash or Personal Credit Card Expenditures A. Travel Expense Reimbursement Forms are to be used to report business expenses paid in cash or with a personal credit card. A blank copy of the statement in an Excel format can be accessed on the Comptroller's web site. B. Travel Expense Reimbursement Forms are to be completed, approved, and submitted to the Comptrollers Office for each business trip within 10 days after completion of the trip. C. Travel Expense Reimbursement Forms must be signed by the individual submitting the report and approved by that individual's immediate supervisor.

11 Employees are not permitted to approve their own Travel Expense Reimbursement Forms. The approval process requires supervisors to carefully examine each Travel Expense Reimbursement Form and related supporting documentation to assure that: 1. reported expenditures are "reasonable", business related, and in compliance with the provisions of this policy. 2. all stated expenditures are supported with original receipts. Supervisors are to resolve and document their approval of any deviations from stated policy prior to forwarding the Travel Expense Reimbursement Form to the Comptroller's Office for payment. D. When employees share expenses (hotel, meals, rental car, etc.), their reports must be submitted together. E. Receipts must be provided for all expenditures in excess of $ F. Expenditures paid for with the university issued VISA Travel Card or VISA Direct Billing Program are not to be reported on the Travel Expense Reimbursement Form. THE UNIVERSITY RESERVES THE RIGHT TO DENY THE REIMBURSEMENT OF EXPENDITURES THAT DO NOT CONFORM TO THIS POLICY, OR ARE NOT SUPPORTED WITH RECEIPTS OR DOCUMENTATION. ADDITIONAL RESOURCES AND FORMS: Preferred Travel Vendor: Downloadable Forms: Accommodations & Travel: Travel Expense Form: s