Disbursements & Travel Services Office

1. Disbursements & Travel Services Office Financial Management Operational Guideline (FMOG) Travel Reimbursement March 2011

2. 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 employment regardless of funding source.

3. 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 Act made by the State of Texas Comptroller's Office • Internal Revenue Service • IRC § 162 and various rules • U.S. General Services Administration (GSA)

4. Overview • UTSA travel must be planned to achieve maximum savings and efficiently • Travel must be for official University business • Travelers may be reimbursed for: • Meals • Lodging • Transportation • Other business travel related expenses

5. Overview • Prior approval for all travel outside of Bexar County is required • Request for Travel Authorization (RTA) • VE5 in DEFINE must be approved • Prior approval by traveler’s supervisor required to be eligible for reimbursement • International Travel requires registration with ISOS

6. 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 business 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

7. Reimbursement Rates • UTSA adheres to the per diem rates listed at: • General Services Administration (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

8. Reimbursement Rates • GSA incorporates: • Domestic Travel • U.S. Department of State Rates http://aoprals.state.gov/content.asp?content_id=184&menu_id=78 • International (Foreign) Travel • U.S. Department of Defense Rates http://www.defensetravel.dod.mil/site/perdiemCalc.cfm • Alaska, Hawaii, U.S. Territories and Possessions

9. Reimbursement Rates • Meals and Incidentals on first 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)

10. Reimbursement Rates • A department may stipulate a reimbursement amount lower than that allowed 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

11. Accounting for Travel Expenses • Travel expenditures must be coded correctly • Refer to guideline for appropriate 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 Travel Agencies for assistance. • Gift funds (30-accounts) • Must comply with terms and conditions of donor, if any

12. 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 • Natural disaster • Personal emergency or illness Note: Must specify reason when completing travel reimbursement form and must submit original receipt.

13. Transportation • State Comptroller’s Office requires each state agency to adopt a single online mileage verification method. • UTSA adopted MapQuest® as has the State Comptroller’s Office • Does not require print outs because mileage can be verified online (save paper please!)

14. Transportation • Mileage Rate for Personal Vehicle Use • Must be for official business • Mileage rate is inclusive of all expenses associated with use of traveler’s personal vehicle

15. Transportation • Mileage reimbursement 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

16. Transportation • Mileage reimbursement for travel within Bexar County should be submitted as a petty cash reimbursement regardless of dollar amount using an approved Mileage/Parking Log • Please do not use a Travel Reimbursement Form!

17. Transportation • Local mileage for travel within Bexar County will not be reimbursed for: • Executives/Vice President/Dean • Example - routine business 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 approved by the appropriate executive officer

18. 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 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

19. Transportation • Rental Vehicles • Non-reimbursable rental vehicle expenses • Expenses incurred 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 transportation, including appropriate tips • Must be related to official UTSA business

20. 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 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

21. Transportation • Tolls • Reimbursement for tolls paid 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

22. Transportation • Aircraft Charter • Per Board of Regents policy (Rule 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 President of Business Affairs who is responsible for compliance with reporting requirements • UTSA will not reimburse a traveler for use of the traveler’s privately owed aircraft if used for official university travel

23. Meals and Incidental Expenses (M&IE) • Travelers are entitled to be reimbursed 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 traveler’s reimbursed per diem, if meals are included while attending a conference, seminar or workshop • Receipts are not required for domestic or international 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!)

24. Lodging • Travelers are entitled to be reimbursed for actual lodging expenses up to the GSA per diem • Original 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

25. Other Expenses • Travelers may be reimbursed for 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 payment • However, incidentals included in the GSA Per Diem rate are intended to cover miscellaneous tips!

26. 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 submitting 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

27. Foreign Currency Receipts • If items were purchased with 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 12 months or longer, contact the DTS for assistance. http://www.oanda.com/currency/average

28. Reconciliation 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 receipt 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

29. Reconciliation and Settlement • Additional documentation that may be required • Statement confirming expenses were incurred by traveler • Declaration 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

30. Reconciliation and Settlement • Documentation Retained by Departments/Colleges • The following documentation should not be submitted 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 DON’T WANT THESE IN OUR CENTRAL FILES)

31. Reconciliation and Settlement • Review the Travel Reimbursement Form http://www.utsa.edu/financialaffairs/Forms/details.cfm?form_number=126

32. 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 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

33. 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

34. Questions