Travel Regulations at UGA

1
Travel Regulations at UGA

• Jennifer Collins
• Assistant Manager, Accounts Payable

2
Compliance

• State of Georgia Accounting Office
• Board of Regents Requirements
• Internal Revenue Service
• UGA maintains an accountable plan for travel
  reimbursements which allows the reimbursements to
  be treated as non-taxable income. Our
  accountable plan requires that all travel
  reimbursements be filed within 60 days of the
  completion of the travel event.

3
Prior Approval for Travel

• Instate Department maintains approval record of
  who is authorized to travel. No Travel Authority
  is required.
• Out-of-State Department is required to obtain
  prior approval from the appropriate dean,
  director, or other unit head. A Travel Authority
  is required to be submitted to Travel
  Encumbrances prior to the travel.
• Out-of-Country Approved by appropriate VP by
  Presidents Office.

4
Travel Advances

• UGA does not provide travel advances.
• Employees should pay expenses and seek
  reimbursement.
• Corporate card with Bank of America is available
  through the Accounts Payable Office. For more
  info, please visit http//www.busfin.uga.edu/forms
  /corporate_credit_card.pdf
• Studies Abroad Programs can seek special
  arrangements through the Bursars Office

5
Travel Authority Form

• TE still accepts paper form
• New form is web-based, not electronic.
• Employee and Non-employee form can both be
  located on the Accounts Payable website at
  http//www.busfin.uga.edu/accounts_payable
• Always provide destination city and state
• Provide complete social security number for
  non-employees or it will be returned to your
  department.

6
Claiming Reimbursement for Subsistence (meals and
lodging)

• Reported on travel expense statement by date,
  location, and amount
• Individuals on annual or sick leave while away
  from headquarters on official business are not
  entitled to subsistence.
• Under most circumstances, individuals are not
  eligible for reimbursement for subsistence within
  a 50 mile radius of their home/headquarters.

7
MEALS
8
Meal Expenses Associated with Overnight Travel

• Limits based on the length of day the employee is
  officially on travel status.
• Employees traveling overnight are usually
  eligible for a daily per diem for 3 meals except
  on the day of departure/return.
• Times of departure (day of departure) and return
  (day of return) should be noted on the travel
  expense statement

9
Day of Departure

• Depart for overnight trip prior to 630 a.m.
  Eligible for breakfast, lunch, and dinner
• Depart for overnight trip prior to 1100 a.m.
  Eligible for lunch and dinner
• Depart for overnight trip prior to 530 p.m.
  Eligible for dinner

10
Day of Return

• Returning from overnight trip after 630 a.m.
  Eligible for breakfast
• Returning from overnight trip after 130 p.m.
  Eligible for breakfast and lunch
• Returning from overnight trip after 730 p.m.
  Eligible for breakfast, lunch, and dinner

11
Instate Meal Reimbursement

• Do not use federal per diem limits
• Instate Meal Per Diem is 28 (6 for breakfast,
  7 for lunch, 15 for dinner)
• High Cost Area Per Diem is 36 (7 for breakfast,
  9 for lunch, 20 for dinner)
• High Cost Areas Chatham, Cobb, DeKalb, Fulton,
  Glynn, Gwinnett counties
• Taxes and tips are allowable expenses-include in
  the total meal expense

12
Reimbursable Meal Expenses Not Associated with
Overnight Travel

• Employee is acting as official representative of
  UGA and the meal is an integral part of an
  official meeting. The meeting has to be outside
  of the employees department and the meeting must
  continue during the meal. Employees cannot be
  reimbursed for meals if they leave the premises
  of the meeting site.

13

• Can be reimbursed for a noon meal if it is a
  scheduled part of an Intra-University meeting or
  training (employee cannot leave site.) Meeting
  must be previously approved by appropriate
  official, at least 6 hours in length, and more
  than 50 miles from the employees office. Submit
  for reimbursement via travel expense statement.
  Include formal meeting agenda.

14

• Employees can be reimbursed for noon meals that
  are part of a required registration fee.
• Employees who are more than 50 miles away from
  home/headquarters on work assignment and are away
  for more than 13 hours may be reimbursed for
  meals even where there is no overnight lodging.
  This would entitle the employee to noon meal. If
  departure was before 630 a.m. breakfast can be
  reimbursed. If returning later than 730 p.m.,
  dinner can be claimed.

15
Receipts

• Meal receipts not currently required. Any
  expenses that exceed per diem limits will have to
  be justified via a memo from the traveler that
  has been approved by the appropriate Dean or Vice
  President.

16
Meal Expenses-Overnight Travel Outside of Georgia

• Employees traveling outside of GA may receive
  federal per diem rates LESS THE 3 FEDERAL
  INCIDENTALS ALLOWANCE. The federal per diem
  rates are located at http//www.gsa.gov/perdiem
• The breakdown (breakfast, lunch, dinner) for
  meals per diem rates can be found at
  http//www.gsa.gov/mie
• Foreign per diem rates can be found at
  http//www.state.gov/m/a/als/prdm/
• The meals and incidental expense breakdown for
  foreign travel can be found at  
• http//www.state.gov/m/a/als/prdm/651.htm
• Please note that the Univeristy does not
  reimburse the incidental expense amount.
• Any meals exceeding federal per diem rate should
  be explained and justified via memo and approved
  by the appropriate Dean or Vice President.

17
Lodging
18
Lodging Reimbursement

• Employees must be more than 50 miles from
  home/headquarters
• Reimbursement for actual lodging expenses
• Must be documented by receipts
• Must be business that offers lodging to the
  public (hotel or motel)
• Expenses exceeding federal per diem rate in
  excess of twenty-five percent must be explained
  and justified via memo and approved by the
  appropriate Dean or Vice President

19
Federal Per Diem Rates

• Federal Per Diem rates for locations within the
  continental US, including Georgia, are available
  at http//www.gsa.gov/perdiem
• Federal Per Diem rates for foreign travel are
  available at http//www.state.gov/m/a/als/prdm/
• The meals and incidental expense breakdown for
  foreign travel can be found at  
• http//www.state.gov/m/a/als/prdm/651.htm
• Please note that the Univeristy does not
  reimburse the incidental expense amount.
• 135 daily total no longer exists

20
Lodging Rates

• Employees are responsible for ensuring the most
  reasonable lodging rates.
• Deluxe accommodations will be avoided.
• Corporate/government rates should be obtained
  when available. Many hotels and motels grant
  these rates upon request when state employees
  show identification.

21
Eligibility to Incur Lodging

• If travel begins after 300 p.m., reimbursement
  will not be made for day prior.
• If travel begins prior to 300 p.m.,
  reimbursement can be made if it is necessary for
  the traveler to be present for business.
• If travel ends after 300 p.m., reimbursement can
  be made for lodging only if employee would not be
  able to return to his home by 900 p.m.

22
Sponsored Conferences, Trade Shows, Retreats

• In many cases, employees involved in these
  activities reside or work less than 50 miles from
  the site. Department heads are authorized to
  approve overnight travel for these persons,
  providing they are required to conduct business
  activities at the site the following day.
• This provision applies only to conferences and
  sponsored events. This does not authorize
  employees to claim reimbursement for activities
  that are part of their normal responsibilities.

23
Georgia Green Hotels

• When traveling on state business and hosting
  meetings, employees are encouraged to support the
  hotels in the Georgia Department of Natural
  Resources Green Hotels program. Green hotels
  meet a stringent standard for environmental
  stewardship and operation efficiency.
• http//www.p2ad.org/Assets/Documents/ci_grnhotel.h
  tml

24
Sharing Lodging

• When a room is shared with other state employees
  on travel status, reimbursement will be
  calculated on a prorated share of the total
  (group travel.)
• If a state employee on travel status is
  accompanied by a non-employee, the employee is
  only entitled to reimbursement at a single room
  rate.

25
Taxes Associated with Lodging

• Should not be charged county or municipal excise
  tax (only applies to hotels/motels within
  Georgia)
• If lodging is direct-billed to UGA, the
  hotel/motel should not collect any taxes
  associated with the lodging expense.

• Required to pay state/local sales and use taxes

26
Taxes Continued

• If hotel refuses to accept hotel/motel tax
  exemption form (http//www.busfin.uga.edu/forms/ex
  cise_exempt.pdf) employee should pay the tax and
  explain it as an unusual expense on the travel
  expense statement.
• UGA will reimburse if traveler provides
  hotel/motel employee name, dates of lodging,
  name, address, phone number of hotel, and
  documentation of refusal to omit the excise tax.

27
Transportation
28
Vehicles and Common Carrier

• Reimbursement for the most economical mode of
  transportation, consistent with the purpose of
  the travel, will be authorized.
• UGA faculty staff are responsible for
  determining the appropriate reimbursement rate
  and documentation relating to the use of the
  appropriate rate should be retained for audit
  purposes.
• Actual odometer readings must be reported on the
  expense statement.
• Parking toll expenses will be reimbursed.
  Receipts should be provided when possible, if
  not, a written explanation should be made on the
  expense statement.

29
Personal Motor Vehicle

• 0.485 per mile for travel on or after February
  1, 2007
• 0.445 per mile for travel between January 1,
  2006 and January 31, 2007
• If a government owned vehicle is available and
  determined to be the most advantageous form of
  travel or if a rental car is the recommended mode
  of travel, yet a personal vehicle is used,
  reimbursement should be at 0.285 per mile.

30
State Owned Vehicles

• State owned vehicles may not be used to drive to
  and from an employees residence or parked
  overnight at an employees residence without
  prior written approval by the Dean of the college
  or by Director of the unit concerned.

31
Determination of Business Miles Traveled

• If leaving from headquarters, compute mileage
  from headquarters to destination
• If leaving from residence, calculate from
  residence to destination, with a reduction of
  your normal one-way commute miles
• If returning to headquarters, compute mileage
  from destination to headquarters
• If returning to residence, calculate mileage with
  a reduction of normal one-way commute miles
• Examples provided at http//askuga.uga.edu/default
  .asp?id1299Lang1SID

32
Exceptions to deducting normal commute miles

• Depart on weekends or holidays
• Employee does not regularly travel to an office
  outside of his/her residence
• Miles to pick up additional passengers
• Miles traveled to obtain meals for which employee
  is eligible
• Miles traveled to multiple work sites

33
Airfare
34
Statewide Contract Pricing

• DOAS has contracted with airlines for various
  travel destinations. Employees should refer to
  the statewide contract when making travel
  arrangements. The rates can be accessed at
  http//ssl.doas.state.ga.us/PRSapp/PR_StateWide_co
  ntract_menu.jsp
• Employees may purchase tickets through a travel
  agent as long as the agencies have no relation to
  the employee or the person responsible for making
  the arrangements.

35
Travel Portal

• http//www.campustravel.com/university/georgia
• Information on air travel, lodging, airport
  parking, authorized travel agencies

36
Coach

• State employees traveling by commercial air must
  utilize the lowest possible coach fares.
  Employees will not be reimbursed for the portion
  of non-coach (first class, business class, etc.)
  that exceeds the cost of the lowest available
  fare on the same flight.
• Exceptions No space on the needed flight,
  licensed medical practitioner certifies a
  physical or medical condition exists,
  Commissioner of Public Safety certifies specific
  air travel arrangements are necessary for
  security reasons.

37
Cancellations

• Charges resulting from the cancellation of
  airline or other travel reservations shall be
  UGAs responsibility if the employees travel has
  been approved in advance and the cancellation is
  made at the direction of and for the convenience
  of UGA. If the cancellation is made for the
  employees benefit, it is the employees
  obligation.
• UGA will cover in the event of an accident,
  serious illness, or death within the employees
  immediate family.

38
Upgrades to Non-Coach Travel

• State employees may use personal frequent flyer
  miles to upgrade to non-coach travel. Employees
  can also personally pay to upgrade.
• Employees may negotiate for upgrades to non-coach
  travel with individual commercial carriers if
  The flight is international and over five hours
  in duration, carrier agrees not to charge any
  additional cost to the state.

39
Indemnification Recd Due to Travel
Inconveniences Imposed by Airlines

• Employees are allowed to accept indemnifications
  if travel has been inconvenienced by overbooking,
  changes, or delayed or canceled flights.
• Examples of indemnifications are vouchers for
  meals or lodging, upgrades to non-coach travel,
  credits toward future flight costs

40
Rental of Motor Vehicles

• Letter of approval no longer required
• Employee will be reimbursed for actual authorized
  rental costs incurred.
• Luxury automobile rental is not permitted.
• Gasoline will be reimbursed (with receipts)

41
Insurance for Rental Cars

• Employees traveling on state business in a rental
  car are covered by the States liability policy.
  Liability coverage should be declined when
  renting.
• Loss Damage Waiver/Collision Damage Waiver
  (LDW/CDW) insurance is included in the statewide
  contract at no additional cost.

42
Travel by Railroad

• Employees can be reimbursed for the actual cost
  of rail transportation, provided the appropriate
  personnel authorized the travel expense in
  advance. Since there is no statewide contract
  for transportation by rail, employees are
  encouraged to obtain the lowest possible fare.

43
Mass Transportation, Taxi, Airport Vans

• Employees traveling in state vehicles should
  purchase fuel at state owned facilities when
  feasible. Purchases should be made with a state
  credit card.
• Airport vans or taxi service will be reimbursed
• Airport van service should be utilized when
  available and when arrival/departure is during
  daylight hours.
• Baggage handling services may be reimbursed when
  incurred (moving luggage into/out of lodging.
• Taxi fares cannot be reimbursed for more than
  common carrier charge between two cities or towns.

44
Required Documentation of Transportation Expenses

• Travel by rented or public transportation must be
  recorded on the TES and must be documented by
  receipts.
• Travel by mass transportation, taxi, or airport
  van does not require receipts however, they are
  recommended. If no receipts are provided, a
  point-to-point explanation is required for each
  item reimbursed.

45
Miscellaneous Expenses
46
Registration Fees

• For participation in workshops, seminars, or
  conferences which an employee is authorized to
  attend.
• Allowed when supported by a paid receipt or a
  copy of a check showing payment.
• Any part of a registration fee applicable to
  meals will be reported as meal expenses and not
  as a registration fee if the costs can be
  separately identified.

47
Telephone/Telegraph/Fax

• Employees can be reimbursed if work related.
• Document on TES and indicate the location from
  which each call was made, the person contacted,
  and reason for communication.
• Personal calls are not reimbursable.

48
Internet Usage

• May be reimbursed for work-related internet usage
  charges
• Charges should be separately identified on the
  itemized hotel/motel bill
• Listed on TES under miscellaneous section

49
Baggage Handling

• May be reimbursed when expense is incurred in
  moving luggage into or out of lodging places and
  common carriers.
• Tips which are reasonable and necessary will be
  reimbursed.

50
Stationary/Supplies/Postage

• May be reimbursed provided the expenses are
  directly associated with a work related project
  and the cost is reasonable.
• Claims should be accompanied by a written
  explanation and receipts/invoices.

51
Visa/Passport Fees

• If employee is required to travel and does not
  possess a Visa/Passport, the fee is eligible for
  reimbursement when documented by receipt and
  approved by the department head.

52
Unallowable Expenses

• Laundry (allowable when overnight travel exceeds
  7 consecutive days)
• Tipping for maid service
• Valet services for parking (when self parking
  options are available)
• Theater
• Entertainment
• Alcoholic Beverages
• Bank Charges for ATM withdrawls

53
Required Documentation of Expenses
54
Requests for Reimbursements Should Include

• Travel Expense Statement (http//www.busfin.uga.ed
  u/forms/travel_expense.pdf)
• Per diem rates for meals, documentation of actual
  costs for lodging, mileage, transportation, and
  misc. expenses
• Explanation of any expenses exceeding established
  limits
• Explanation of purpose of the trip
• Description of the type of transportation used

55

• TES should be signed attesting info on the form
  is accurate.
• TES should be approved by the appropriate person
  in the travelers unit.
• Employees providing false info are subject to
  criminal penalty of a felony for false
  statements, which is subject to fine of not more
  than 1,000 or imprisonment for 1-5 years.

56
Receipts Required

• Meals purchased in lieu of those provided at
  conference/training
• Lodging
• Airline or railroad fares
• Rental of motor vehicles
• Gasoline purchased for vehicle rentals
• Supplies
• Registration Fees
• Laundry Service (when travel exceeds 7 days)
• Visa/Passport Fees

57
Non-Employee Travel
58
Reimbursement

• Reimbursement for non-employee travel should be
  submitted via check request.
• Check request should include honoraria fee sheet,
  receipts for any expenses other than meals and
  mileage (meals and mileage do not require
  receipts however, expenditures must be
  documented on the fee sheet.)
• Non-employee travel can be submitted on the
  electronic check request system.

59
Honoraria

• Submit travel expense amount to be reimbursed
  under fees portion of the honoraria.
• Receipts for meals and mileage are not required
  however, meal amounts and mileage must be
  documented on the honoraria for reimbursement.
• For tax purposes, non-employee travel must adhere
  to the same guidelines that govern employee
  travel.
• Full social security numbers are required for
  reimbursement of non-employees.

60
Direct Billing Airfare

• If you have the airfare of a non-employee direct
  billed to one of our authorized agencies, you
  must encumber funding prior to trying to purchase
  the ticket.
• Use non-employee web travel authority form
• Submit entire social security number of the
  non-employee

61
Direct Billing
62
Requirements

• When the GA Center is booked, departments often
  direct charge lodging to UGA through an area
  hotel.
• Submit Direct Billing Approval Form to Sarah Bell
  in Travel Encumbrances
• Submit approval letter with honoraria, check
  request, and lodging invoice

63
Group Travel
64
Picking up the Tab

• Anyone that pays for another persons meals,
  lodging, or transportation must seek
  reimbursement using group travel procedures.
• Prior approval for use of group travel procedures
  is no longer required.
• Employee non-employee portions cannot be
  submitted on the same check request.
• Travel distribution sheet must accompany each
  request. Socials must be provided for any
  non-employee who receives a fee for service.
  Note Indicate if non-employees received a fee
  for service or not on CR face.
• Master travel expense statement or master
  honoraria must accompany each check request.

65
Example

• If John Doe (employee) covers lodging for Jane
  Smith (employee) and Tina Edwards (non-employee
  visiting speaker) 2 check requests would need to
  be submitted.
• First request would have master travel expense
  statement and a distribution sheet that contained
  charges for John and Jane.
• Second request would have a master honoraria fee
  sheet for Tina Edwards and a distribution sheet
  listing her charges and full social security
  number.

66
For More Information

• Complete policy, procedure, and FAQs online at
  http//askuga.uga.edu
• Accounts Payable Website Travel Section
  http//www.busfin.uga.edu/accounts_payable/travel.
  html
• Forms (travel distribution, honoraria)
  http//www.busfin.uga.edu/forms