Disbursements Travel Services Office.ppt

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1、Disbursements & Travel Services Office,Financial Management Operational Guideline (FMOG)Travel Reimbursement March 2011,Purpose and Scope,This guideline applies to all employees and individuals whose travel cost are paid by UTSA including student employees traveling for reasons related to their empl

2、oyment regardless of funding source.,Authority,Travel costs are primarily regulated by the following governing authorities: State of Texas Travel Regulations Act General Appropriations Act Rules and Regulations of the University of Texas System Board of Regents Official interpretations of the Travel

3、 Act made by the State of Texas Comptrollers Office Internal Revenue Service IRC 162 and various rules U.S. General Services Administration (GSA),Overview,UTSA travel must be planned to achieve maximum savings and efficiently Travel must be for official University business Travelers may be reimburse

4、d for: Meals Lodging Transportation Other business travel related expenses,Prior approval for all travel outside of Bexar County is requiredRequest for Travel Authorization (RTA) VE5 in DEFINE must be approved Prior approval by travelers supervisor required to be eligible for reimbursement Internati

5、onal Travel requires registration with ISOS,Overview,Reimbursement Accountability,UTSA follows IRS rules for travel reimbursements amounts paid under an “accountable plan” are non-taxable to the traveler IRS Accountable Plan requires the following rules to be met: Authorized travel must have a busin

6、ess connection Travel expenditures must be substantiated within 30 days after travel ends Any advance paid in excess of authorized travel must be returned to UTSA within 30 days after travel has been completed,Reimbursement Rates,UTSA adheres to the per diem rates listed at:General Services Administ

7、ration (GSA) website: http:/www.gsa.gov/portal/category/21287 Required by Texas State Comptroller UTSA uses these rates to determine the maximum allowable reimbursement for: Meals Lodging Incidental Expenses, and First and last day of travel,Reimbursement Rates,GSA incorporates: Domestic Travel U.S.

8、 Department of State Rates http:/aoprals.state.gov/content.asp?content_id=184&menu_id=78 International (Foreign) TravelU.S. Department of Defense Rateshttp:/www.defensetravel.dod.mil/site/perdiemCalc.cfmAlaska, Hawaii, U.S. Territories and Possessions,Reimbursement Rates,Meals and Incidentals on fir

9、st and last calendar day of travel is calculated at 75% of the published rate for domestic travel only.UTSA will not reimburse for meal expenses associated with non-overnight travel (taxable to the employee),Reimbursement Rates,A department may stipulate a reimbursement amount lower than that allowe

10、d by the GSA rate. The department supervisor must inform the traveler in writing before travel commences (normally when RTA is approved) Limits must be listed on the travel reimbursement form,Accounting for Travel Expenses,Travel expenditures must be coded correctly Refer to guideline for appropriat

11、e sub-accounts and object codes Funding Restrictions Restricted funds (26-accounts) Require advance approval by Office of Sponsored Programs Additional restrictions may apply when using federal grant funds for commercial air. See Airline Open Skies Agreement for more information or contact UTSA Trav

12、el Agencies for assistance. Gift funds (30-accounts) Must comply with terms and conditions of donor, if any,Cancellation, Lost, Stolen Fees or Fees Incurred Due to Travel Changes,Travelers may be reimbursed, if the additional cost was incurred for the following reasons: Change in business needs Natu

13、ral disaster Personal emergency or illnessNote: Must specify reason when completing travel reimbursement form and must submit original receipt.,Transportation,State Comptrollers Office requires each state agency to adopt a single online mileage verification method. UTSA adopted MapQuest as has the S

14、tate Comptrollers Office Does not require print outs because mileage can be verified online (save paper please!),Transportation,Mileage Rate for Personal Vehicle Use Must be for official business Mileage rate is inclusive of all expenses associated with use of travelers personal vehicle,Mileage reim

15、bursement for two round trips (to and from the airport) is reimbursable if this will be most cost effective (versus parking at the airport) Using your personal vehicle to travel outside Bexar County requires an approved RTA,Transportation,Mileage reimbursement for travel within Bexar County should b

16、e submitted as a petty cash reimbursement regardless of dollar amount using an approved Mileage/Parking Log Please do not use a Travel Reimbursement Form!,Transportation,Local mileage for travel within Bexar County will not be reimbursed for: Executives/Vice President/Dean Example - routine business

17、 lunches within Bexar County An employee whose base salary has been set to include a car allowance or is receiving supplemental pay as a car allowance Mileage reimbursement for travel between UTSA campuses or leased facilities will not be allowed per HOP 4.28 Assignments to Downtown Campus unless ap

18、proved by the appropriate executive officer,Transportation,Parking Allowed when traveling on official university business Rental Vehicles Travelers are encourage but not required to use the State contracted rental car vendors Cost of renting vehicle is to conduct official university business and the

19、 most economic method of transportation at the destination Reimbursable expenses may include: applicable taxes, GPS Navigation System, or gas fill-up service Travelers should waive collision/liability insurance,Transportation,Rental Vehicles Non-reimbursable rental vehicle expenses Expenses incurred

20、 for personal use of the rental vehicle, including fuel expenses Insurance charges Additional driver costs, if the additional driver(s) is/are not UTSA employee(s) Original receipts must be submitted Mass Transit, Taxi or Limousine Travelers are eligible for reimbursement for the actual cost of tran

21、sportation, including appropriate tips Must be related to official UTSA business,Transportation,Commercial Air UTSA strongly encourages but does not require travelers to use the contracted travel agencies Original receipts must be provided to document payment Benefits of using these travel agencies

22、are: Assistance with negotiating restriction waivers, priority wait listing, lower fares or locating lost baggage Void, refund and exchange tickets 24-hour emergency travel service Automatic enrollment of international travelers in the International SOS,Transportation,Tolls Reimbursement for tolls p

23、aid by a UTSA employee while traveling in a personally owned, leased, rented or state owned vehicle are allowed Travelers are not required to submit original receipts; however the expenses must be documented on Travel Reimbursement Form,Transportation,Aircraft Charter Per Board of Regents policy (Ru

24、le 20601) any leased or chartered aircraft will be used only to conduct official State business and in compliance with travel regulations. UT System facilitates contracted charter services when warranted for: Staff Athletics Group and special travel programs Requires advance approval by Vice Preside

25、nt of Business Affairs who is responsible for compliance with reporting requirements UTSA will not reimburse a traveler for use of the travelers privately owed aircraft if used for official university travel,Transportation,Meals and Incidental Expenses (M&IE),Travelers are entitled to be reimbursed

26、up to GSA per diem rate for overnight travel Travel calendar days are reimbursed at 75% of GSA rate for domestic travel Departments may reduce travelers reimbursed per diem, if meals are included while attending a conference, seminar or workshop Receipts are not required for domestic or internationa

27、l travel, as long as the per diem is not exceeded! If the per diem is exceeded, then original receipts are required (and this must be for a unique or special circumstance for us to pay actuals!),Lodging,Travelers are entitled to be reimbursed for actual lodging expenses up to the GSA per diem Origin

28、al receipts are required Contract Hotels UTSA strongly encourages but does not require travelers use State contracted hotels Related Taxes UTSA travelers are exempt from hotel occupancy tax within Texas Provide the Texas Hotel Occupancy Tax Exemption Form,Other Expenses,Travelers may be reimbursed f

29、or other expenses associated with official business travel such as: Shipping charges (FedEx, UPS) when related to materials used for official university business Business related telephone calls Baggage fees Internet usage fees Receipts generally needed to substantiate paymentHowever, incidentals in

30、cluded in the GSA Per Diem rate are intended to cover miscellaneous tips!,Foreign Currency Receipts,Travelers may receive a receipt with an amount that is listed in foreign currency. If the USD amount or exchange rate is not listed on the receipt the traveler must obtain these items prior to submitt

31、ing a reimbursement request. If items were purchased used credit card or debit card, use the rate listed on their respective statements If items were purchased with cash, obtain the appropriate exchange rate using the OANDA Average Exchange Rate,Foreign Currency Receipts,If items were purchased with

32、 cash, obtain the appropriate exchange rate using the OANDA Average Exchange Rate and the appropriate time period If travel is for less than four weeks, select Weekly If travel is from one to three months, select Monthly If travel is from three to 12 months, select Quarterly If you are traveling for

33、 12 months or longer, contact the DTS for assistance.http:/ and Settlement,Must settle travel related expenses with 30 days after returning from travel via properly executed Travel Reimbursement Form and Payment Voucher (VP2 or VP5) Supporting Documentation When required, an original merchant receip

34、t is the primary form of supporting documentation that must be submitted with reimbursement request. Receipts must prove the expense was paid for by the traveler,Reconciliation and Settlement,Additional documentation that may be required Statement confirming expenses were incurred by traveler Declar

35、ation of Missing Evidence Form Only one form per trip, even if more than one receipt is unavailable Bank, credit card or other statement that reflects actual expense incurred,Reconciliation and Settlement,Documentation Retained by Departments/Colleges The following documentation should not be submit

36、ted to DTS, however, departments may choose to retain in their department files: DEFINE screen printouts GSA Per Diem Rate website screen printouts Event brochures/website printouts Lodging establishment website printouts reflecting rates Oanda Exchange rate information (WE DONT WANT THESE IN OUR CE

37、NTRAL FILES),Reconciliation and Settlement,Review the Travel Reimbursement Form http:/www.utsa.edu/financialaffairs/Forms/details.cfm?form_number=126,Travel Reimbursement Packet,Send the completed package to DTS in person or by campus mail The packet must include the Travel Reimbursement Form and if

38、 applicable Lodging expenses Meals and Incidental Expenses (M&IE) Transportation Expenses Other Expenses Reimbursements charged to 26 accounts must be sent to Office of Sponsored Programs (OSP) first,Obsolete Forms,The following forms are obsolete and will no longer be used effective 5/10/2011: Local Funds Travel Voucher Voucher Payment Cover Sheet Lodging Rate Increase Form,Questions,