TRAVEL REGULATIONS

4.06.0 - Travel

4.06.01 - About This Guide

4.06.02 - Introduction

4.06.03 - Roles and Responsibilities

4.06.04 - Web Resources

4.06.05 - Travel Forms

4.06.06 - Accountable Plan Rules

4.06.07 - Travel Guidelines

4.06.08 - Procedures

4.06.09 - Travel Procedures Checklist

__________________________________________________________________________

Who Should Use This Guide?

This guide is intended for the faculty, staff and student community who are authorized to travel on behalf of the university.

4.06.02 Introduction

Georgia College & State University adheres to the Georgia Statewide Travel Regulations as a matter of policy on travel related business. To view the state policy, visit the State Accounting Office web site at

http://www2.sao.georgia.gov/vgn/images/portal/cit_1210/22/34/163256493travel%20regs%202011v3%20_FINAL_.pdf

In addition, the Board of Regents of the University System of Georgia publishes travel regulations for units of the University System of Georgia in its Business Procedures Manual. The Travel section of this manual can be viewed at: http://www.usg.edu/business_procedures_manual/bpm-sect04.pdf

As an agency of the State of Georgia and a unit of the University System of Georgia, employees and students of each agency/unit must adhere to these regulations. However, each agency/unit may implement other guidelines as long as they are not more lenient than those established.

For a quick reference, a “Travel Procedures” Checklist is located at the end of this document.

1. Funding

Funding for approved business travel is authorized by designated departmental or project/grant approvers. Each department is responsible for assuring that adequate funding is available and that the requested travel is appropriate for university business.

2. Purpose

This document highlights the best practices for obtaining approval of travel engagements, making travel arrangements and obtaining reimbursement of travel expenditures. It provides guidance for the most common travel procedures to assure quality and consistency of travel processing.

3. Scope

The policies and procedures outlined in this document apply to all official university travel, including travel funded by grants.

4.06.03 Roles and Responsibilities

The three primary roles involved in the travel reimbursement process include:

• the Traveler requesting the reimbursement;

• the Approver(s) authorizing the travel engagement and travel expense; and

• Accounting Services who audits and processes the payment

1. Traveler

The traveler is responsible for requesting authorization for the travel and pursuing knowledge of any restrictions in handling university funds for business travel. The traveler is also responsible for maintaining proper documentation and associated receipts of all travel related expenses. Specific information regarding the requirements of such documentation and receipts are noted throughout this guide.

2. Approver(s)

Department approvers are responsible for ensuring that travel expenses incurred by travelers while on travel status for the university are pre-authorized and reasonable. Certain circumstances require the approval of the Department Chair or Director, Dean (for Department Chairs and all out-of-state travel), Vice President (for all out-of-state travel) or other Administrative Officer. Specific instances for these requirements are presented throughout this guide.

3. Accounting Services

Accounting Services is responsible for auditing and processing all approved Travel Expense Statements for faculty, staff, students and athletic teams. Accounting Services must receive a properly completed and approved Travel Expense Statement substantiating the amount, dates, time, business purpose and proof of payment. If no travel advance was received, the expense statement must be submitted within 30 days from the traveler’s return date. If an advance was received, the expense statement must be submitted within 10 business days from the traveler’s return date.

__________________________________________________________________________

4.06.04 Web Resources

A convenient resource for information and answers to many questions may be found at the following web sites:

Board of Regents University System of Georgia Business Procedures Manual

http://www.usg.edu/business_procedures_manual/bpm-sect04.pdf

This manual includes the general travel regulations set forth by the University System of Georgia for employees who are required to travel away from headquarters in performance of their official duties.

Statewide Travel Regulations

http://www2.sao.georgia.gov/vgn/images/portal/cit_1210/22/34/163256493travel%20regs%202011v3%20_FINAL_.pdf

These rules and regulations govern in-state and out-of-state travel and travel reimbursement established by the State Accounting Office and the Office of Planning and Budget.

State Accounting Office

http://www2.sao.georgia.gov/00/channel_createdate/0,2095,39779022_138756283,00.html

This web site includes the official mileage reimbursement rates and the Georgia Statewide Travel Regulations and definitive limitations/guidelines related to business travel.

Oanda Corporation

http://www.oanda.com/currency/converter/

This Web site is useful for calculating the foreign exchange rates of more than 164 currencies.

U.S. General Services Administration

Employees traveling outside of Georgia may receive meal per diem amounts up to the federal per diem rates (less the $5 federal “incidentals” allowance; reimbursement of such incidental expenses are covered elsewhere in these travel regulations), at the discretion of the approving agency head or designee. The federal per diem rates (for locations within the continental United States) are available at the following address:

http://www.gsa.gov/perdiem

The breakdown by meal for federal per diem amounts may be found at the following address:

http://www.gsa.gov/mie

The federal government has also established per diem rates for foreign travel. The Internet address for this information is:

http://aoprals.state.gov/web920/per_diem.asp

MaqQuest

http://www.mapquest.com/

Get maps, driving directions, gas prices and calculate travel mileage.

_______________________________________________________________________

4.06.05 Travel Forms

The travel forms are located at the following URL:

http://info.gcsu.edu/intranet/forms/

• Travel Authorization

• Travel Advance Request (Employee)

• Travel Advance Request (Groups)

• State of Georgia Certificate of Exemption of Local Hotel/Motel Excise Tax

• Travel Expense Statement

4.06.06 Accountable Plan Rules

Georgia College & State University operates under an accountable plan. Under an accountable plan, IRS regulations state that payments made to employees for the purpose of business travel must be treated as income if travel advances are not reported in a timely manner.

To avoid having advance payments reported as income in box 1 of the employee’s W-2 form, employees must account for all travel expenses within 60 days after the expenses are paid or incurred. After official notification from Accounting Services, employees who do not meet the IRS requirements will need to complete IRS Form 2106 when filing their personal taxes. Form 2106 is used to deduct business expenses that are subject to the 50% limit for meals and 2% of adjusted gross income limit that applies to most miscellaneous itemized deductions.

4.06.07 Travel Guidelines
It is the policy of the university to abide by the Georgia Statewide Travel Regulations established by the State Accounting Office. A comprehensive view of the minimum guidelines relating to travel expenses is listed in the Georgia Statewide Travel Regulations at http://www2.sao.georgia.gov/vgn/images/portal/cit_1210/22/34/163256493travel%20regs%202011v3%20_FINAL_.pdf

Exception: Georgia College & State University does not currently participate in the Corporate American Express Travel Card program. Therefore, faculty, staff, athletic teams and student groups are eligible to receive travel advances under the current travel regulations pending departmental approval.

1. Authorization to Travel

Travel Authorization is required for Georgia College & State University faculty, staff, athletic staff and students when traveling on official university business. All faculty and staff must have an approved Travel Authorization on file prior to commencing travel whether or not reimbursement of expenses will be requested.

Travel authorization for the Executive level as directed by the university president is as follows:

Executive Authorized Approver

Office of the President Vice President for Administration and Operations/Chief Business Officer (CBO)

Special Assistant to the VP for Administration and Operations serves as backup to CBO

Vice Presidents Vice President for Administration and Operations/Chief Business Officer (CBO)

Special Assistant to the VP for Administration and Operations serves as backup for CBO

The president has also authorized the CBO to sign-off on all other travel, including vice presidents and all other employees at Georgia College.

Accounting Services does not authorize travel engagements. A traveler must seek approval from their budget authority to verify the availability of funds, and to determine whether the travel is necessary and reasonable.

1. Types of Travel Authorizations

• Specific Authorization, In-State

This Authorization is for the occasional traveler that will be traveling within the state of Georgia. A new Authorization must be completed for each trip. Approval rests with the head of the budgetary unit.

• Standing Authorization, In-State

This Authorization is for frequent travel within the state of Georgia. It may be issued and approved for the fiscal year. This Authorization is required for each fiscal year.

• Specific Authorization, Out-of-State
This Authorization is for travel outside the State of Georgia and requires approval by, in addition to the normal approvals, the Dean (if an academic unit) and Divisional Vice President. A separate Authorization must be completed for each out-of-state trip.

• Standing Authorization, Out-of-State
This Authorization is by special approval of the State Accounting Office and applies only to athletic personnel for Peachbelt Conference area athletic events.

All Travel Authorizations are to be submitted to the Budget Office, CBX 022, Parks Hall Room 204.

2. Encumbrance of Funds
Funds for travel are only encumbered at the end of the fiscal year. Each department has budgetary responsibility for outstanding travel expenses. The dates for end of year Authorizations to be encumbered will be announced in early June of each year.

4. Funding of Travel Expenses
There are several methods for paying travel expenses while conducting business on behalf of the university. This section covers the various funding sources available to meet the cost of travel and other expenses.

4a. Prepaid Expenses
Charges for transportation and lodging may be paid in advance of a travel engagement.

a. Transportation
The traveler may purchase airline tickets with a personal credit card and submit the paid receipt with an approved Travel Advance Request accompanied by an approved Travel Authorization to the Controller for reimbursement.

b. Hotels
The traveler may request a check payable to the hotel with a Check Request and an approved Travel Authorization to the Controller for payment. The request must also include the hotel confirmation with the amount to be charged for the stay. Travelers should check with the hotel to determine if the hotel will accept a GCSU check for payment.

c. Registrations
Payments for registration, although not considered a travel expense, may also be paid in advance. The traveler should submit an approved Check Request and approved Travel Authorization along with the Registration Form to the Budget Office for payment. It is the practice of GCSU to mail the registration payment directly to the Payor unless other instructions are provided.

4b. Advance Travel Payments
A travel advance is prepayment for travel expenses incurred for a scheduled future trip.

According to the Board of Regents’ University System of Georgia Business Procedures Manual, the purpose of a travel advance is to minimize the financial burden on employees while traveling on behalf of the state. Since GCSU does not currently participate in the American Express Travel Card program, employees are eligible for travel advances. The traveler will need to complete the Travel Advance Request and identify the anticipated expenses. Advances for meals will be limited to the current per diem rate. The Travel Advance Request must be approved by the budgetary unit head and an approved Travel Authorization attached. The Travel Advance Request should be sent to the Controller for approval and payment processing.

4c. Reimbursement of Travel Expenses
All travel related forms require approval by a department’s budgetary head or other designee. The approvers are responsible for ensuring that the purpose of the trip is valid, the cost of the trip is within budget and reasonable, and expenses are charged to the appropriate account.

Travel reimbursement for meals is paid on a per diem basis. The U. S. General Services Administration publishes the per diem rates for the continental United States and foreign travel (see Section 4.07.04 for URLs). Generally, lodging rates above those in the GSA guidelines must be justified. Meals are reimbursed at the current per diem rates. See page 12 for per diem rates in Georgia.

Because most conferences, etc., accommodate a variety of dietary needs/restrictions, employees are expected to participate in such meals. In rare circumstances, an employee may be unable to participate in a conference meal. In such a case, the employee may request the per diem amount associated with the meal purchased in lieu of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must be attached to the travel expense statement; also, justification for the meal purchase must be indicated on the statement.

Employees may only receive per diem for meals occurring while officially on travel status. Note: employee on a one-day travel status must be on travel status a minimum of 13 hours to be eligible for any meal expense reimbursement. See page 12 for rates per meal and time allowed for claiming per diem.

Receipts for meals are not required except when meals are purchased in lieu of meals provided by a conference.

Within 30 days upon return from the travel engagement, the traveler is responsible for submitting the Travel Expense Statement for reimbursement of travel expenditures related to official university business. Attach all applicable receipts and other supporting documentation as required. If the traveler received a Cash Advance for the travel engagement, the Cash Advance must be cleared within ten (10) business days.

5. Reimbursable Expenses
Employees requesting reimbursement of travel expenses are required to submit their claim on a Travel Expense Statement. Traveler must submit original receipts for the following expenses:

• Meals (only those purchased in lieu of meals provided at a conference/training event)

• Lodging

• Airline and railroad fares

• Car rentals

• Gasoline purchased for rental vehicles

• Supplies

• Visa/Passport fees (under certain circumstances…see BOR regulations)

• Miscellaneous (if approved)

Receipts for parking, tolls, mass transit, taxi, airport vans and telecommunication expenses are recommended. However, if receipts are not available, travelers are required to include an explanation of the expenses on the Travel Expense Statement. Receipts for meals are not required, except as noted above.

6. Non-Reimbursable Expenses
The following expenses are not reimbursable:

• Laundry (reimbursable only when overnight travel exceeds seven consecutive days)

• Tipping for maid services

• Valet services for parking, when self-parking options are available

• Theater

• Entertainment

• Alcoholic beverages

7. Miscellaneous Expenses
A miscellaneous travel expense is a necessary and reasonable expense incurred while traveling on university business. Miscellaneous expenses do not apply to meals, lodging, mileage or transportation costs. Certain miscellaneous expenses associated with travel may be reimbursed. Such reimbursable expenses include:

• Business telecommunication expenses, including fax

• Internet usage charges

• Stationery, supplies and postage expenses

• Baggage handling services (unless for convenience)

• Registration Fees

• Visa/Passport fees (under certain circumstances…see BOR regulations)

8. Receipts
An original paid receipt with a description of the item purchased is the traveler’s supporting documentation and proof of reimbursable expenses. Original receipts must accompany the Travel Expense Statement for:

• Airline and railroad tickets

• Boarding Passes

• Car rentals

• Gasoline purchased for rental vehicles

• Lodging

• Visa/Passport Fees (See BOR manual for allowability)

• Supplies

• Meals (only required for meals purchased in lieu of meals provided at a conference/training event, when the meal does not accommodate the traveler’s dietary needs/restrictions). Justification for the meal purchase must be indicated on the Travel Expense Statement.

The chart below outlines the current Per Diem allowances:


Per Diem Allowance for Day of Departure/Return
Day of Departure			Time of Departure/Return	Day of Return
B	L	D	12:00 a.m. to 6:30 p.m.
-	L	D	6:30 a.m. to 11:00 a.m.	B	-	-
-	-	D	11:00 a.m. to 1:30 p.m.	B	-	-
-	-	D	1:30 p.m. to 5:30 p.m.	B	L	-
-	-	-	5:30 p.m. to 7:30 p.m.	B	L	-
-	-	-	7:30 p.m. To 12:00 a.m.	B	L	D

General Guidelines:

Eligible Meals		Per Diem Amount
Breakfast		$6.00
Lunch		$7.00
Dinner		$15.00

High Cost Areas: Employees are considered traveling in high cost areas of Georgia when their official responsibilities must be performed at a location designated as a high cost or lodging is obtained in a location designated as a high cost area. High cost areas in Georgia are limited to the following counties: Chatham, Clayton, Cobb, Coweda, DeKalb, Fayette, Fulton, Glynn, Gwinnett and Richmond Counties. Current per diem rates applicable to these high cost areas are outlined below:

Eligible Meals		Per Diem Amount
Breakfast		$7.00
Lunch		$9.00
Dinner		$20.00

Per diem meal rates associated with travel to high cost out-of-state areas should be approved by the traveler’s budget authority prior to the trip in order that the employee may plan meals accordingly.

9. Lodging
Employees traveling more than 50 miles from their home office, residence or headquarters may be reimbursed for lodging expenses associated with approved overnight travel. Overnight travelers are responsible for ensuring the most reasonable lodging rates are obtained. To accomplish this, employees should: (1) make reservations in advance, whenever practical; (2) utilize minimum rate accommodations; (3) avoid “deluxe” hotels and motels; (4) and obtain corporate, state or federal rates, if available.

Whenever possible, a traveler should reserve lodging arrangements in advance. Employees will be reimbursed for the actual lodging expenses, provided the expenses are reasonable. Refer to the Federal Per Diem Rates for the continental United States and foreign travel. The Federal Per Diem Rate is a guideline for reasonableness. (Note: These rates are based on Federal Government rates and may not always be available). Conference hotel rates for conferences hosted by the Board of Regents or other State Agencies are considered reasonable. Other conferences that have negotiated rates are acceptable due to the conferences providing opportunities for interaction and networking with colleagues from other institutions. Lodging in excess of the conference rate or Federal guideline would need to be justified.

Employees are considered traveling outside of Georgia when their official responsibilities must be performed from an out-of-state location. Employees working in-state, but spending the night in out-of-state lodging are not considered as traveling outside of Georgia to perform official business on behalf of the university.

When paying for in-state lodging, Georgia College & State University, as a state agency is exempt from taxation. This exemption includes state, local and occupancy tax. When a traveler pays a hotel or motel directly using their own funds, they should present the establishment with the Hotel/Motel Excise Tax Exemption form. This form exempts the traveler from paying local and/or occupancy tax only.

Note:

Travelers are required to pay state taxes. Reimbursement for the state tax may be requested on the Travel Expense Statement.

10. Transportation
Travelers may use their personal motor vehicle for university business related travel. The Georgia State Accounting Office sets the current mileage rates. Refer to the SAO website for current mileage reimbursement rates. The URL

is: http://www2.sao.georgia.gov/vgn/images/portal/cit_1210/22/34/163256493travel%20regs%202011v3%20_FINAL_.pdf

A deduction for normal commuting miles must be made (enter under “personal miles”), unless travel is on a weekend or holiday.

Employees should utilize commercial air transportation when it is more cost effective and efficient to travel by air than by vehicle. State agencies may reimburse employees for expenses incurred for air travel, provided these expenses were approved prior to the date of travel. Employees officially on travel status may be reimbursed for the necessary costs of transportation by bus, taxi or airport vans for the following situations:

• Between the individual’s departure point and the common carrier’s departure point

• Between the common carrier’s arrival point and the individual’s lodging or meeting place

• Between the lodging and meeting places if at different locations

It is expected that airport vans will be utilized when available and practical, and when they are the lowest cost alternative.

Travelers may use commercially leased vehicles as permitted by their travel authority and are necessary while on travel status. Contact the university Purchasing Office at x4582 to obtain information on contracts with various car rental companies.

Employees requiring the use of commercially leased vehicles will be reimbursed for gasoline purchases associated with the business use of such vehicle, provided appropriate receipts are included.

Travelers may receive reimbursement for the cost of rail transportation as permitted by their Travel Authority. There is no statewide contract for transportation by rail. Travelers are encouraged to obtain the lowest possible fare.

11. Study Abroad

Faculty-led study abroad programs require approval from the traveler’s designated budget authority and submission of a Study Abroad Program Approval form. For more information, visit the Board of Regents Web site to read the procedure manual for study abroad programs.

12. Travel Expense Reporting

Immediately upon return from a trip, travelers are required to submit their claims for travel reimbursement on a Travel Expense Statement. The Travel Expense Statement may only include those items that are approved as reimbursable expenses. The following items should be included on the Travel Expense Statement:

• Itemized expenses for authorized meals, lodging, mileage, transportation and miscellaneous expenses. In lieu of vehicle odometer readings, a MapQuest printout is an acceptable form of documentation to substantiate mileage reimbursement. The departure and destination points and the number of miles between travel points should be clearly marked on the form (indicate commuting miles and/or personal miles in the “Personal Miles” column).

• All supporting documentation of expenditures.

• Explanation of expenses that exceed the established limits or are considered irregular

• Explanation of the purpose of the trip

• Description of the type(s) of transportation used

• Approval Signature

• Travel authorization

• Amount of funds advanced for travel related expenses.

In cases where a traveler accepts advanced funding to cover the cost of a trip, the traveler will be notified of the excess advance funds to be returned after Accounting Services has audited the Travel Expense Statement. The excess funds must be deposited with the Business Office within 10 business days.

After official notification that advanced funds have not been returned within the specified time, the Payroll Office will deduct the amount of the travel advance from an employee’s paycheck if the travel advance is not settled in a timely manner. In this situation, the

traveler will not be permitted to receive advances in the future. Timely processing is defined as 10 business days after completion of the trip.

Students who fail to settle a travel advance within 10 business days after returning from the trip will have a hold placed on their account.

Obtain all the necessary approvals and submit the Travel Expense Statement and applicable receipts to Accounting Services. If the amount of the expenditure is greater than the travel advance, the traveler will receive a net reimbursement after the Travel Expense Statement is processed.

4.06.08 Travel Procedures Checklist

Before you Travel:

• Secure approval(s) on Travel Authorization and submit to the Budget Office.

• Apply for Cash Advance, if applicable with approved Travel Authorization and other required documentation attached

• Purchase airline tickets, if applicable

• Submit check request to Accounting Services for registration

• Submit check request to Accounting Services for hotel expense with confirmation from hotel

• Record date, time and odometer readings if using personal vehicle

While you are on Travel Status:

• Refer to meal/lodging per diem rates for allowable rates of reimbursement for meals

• Retain all receipts. Exceptions require a written explanation. You do not have to submit meal receipts unless meals are purchased that would otherwise have been provided.

• Retain copy of agenda

When you Return:

• Complete Travel Expense Statement and secure approval(s). Be sure to attach the following:

• Dates & Time of Travel (each day)

• Beginning & Ending odometer readings

• Copy of airline ticket

• Boarding Pass

• Hotel folio

• Miscellaneous receipts such as public transportation, taxis, etc

• Purpose of trip

• Copy of agenda

• Indicate amount of travel advance funds received

• Return excess travel advance funds to Business Office

• Receipt for meals that were purchased outside of conference provided meals, with explanation

• Explanation of any other unusual or excessive charges

PETTY CASH PROCEDURES

REIMBURSEMENT PROCEDURE FOR CANDIDATE INTERVIEW EXPENSES