7 TRAVEL AND TRANSPORTATION



TRAVEL EXPENSE POLICIES AND PROCEDURES (updated and abridged September 2018)The most updated version can be found at: TRAVEL EXPENSE POLICIES AND PROCEDURESPURPOSE This policy governs the process to account for and/or reimburse individuals for university-related travel and other related expenses. The responsibility to observe the guidelines rests with the traveler, their immediate supervisor, budget administrator or other individuals who may certify conformance with these guidelines by approving the expenditure(s). Expenses should be limited to activities that are directly related to the furtherance of the university’s mission. The same judgment and consideration applies to travel reimbursements as to any university financial transaction. Reimbursement should be sought and authorized only for expenses that conform to university policy, are necessary and reasonable both in amount and relative to its purpose. The decision on whether to approve travel for individual employees and the prioritization of approval is not covered by this policy, and is at the discretion of the business unit.?Approval to travel should be secured prior to making any travel arrangements. This policy applies to any WSU employee or non-employee (hereafter referred to as “Individual”) who incurs travel and/or business hosting expenses and seeks reimbursement for those expenses from the university, regardless of funding source. The university will reimburse for reasonable transportation, meals, lodging and out-of-pocket expenses incurred in the transaction of university business. These policies are not expected to cover every possible situation. Items of an unusual nature should be approved by the appropriate members of the S/C/D before the submission of expenses. The President, Provost, Vice Presidents or Deans can approve exceptions to this policy in the event of extenuating circumstances. However, even if approved, these exceptions may result in a taxable reimbursement. The written explanation and approval, as needed, must be included with the Expense Report. RESPONSIBILITIES These policies are necessary to comply with Federal and State tax laws and third party sponsoring agency regulations. They are intended to ensure consistent and fair treatment across departments throughout the university and the uniform reporting of financial results. In general, the cost of travel should be governed by what is reasonable and appropriate to the purpose involved. The university respects the personal integrity and discretion of each traveler and conducts expense account monitoring accordingly. Submitting Expense ReportsExpense Reports must be submitted, processed and approved using the online TravelWayne system. Reimbursements to employees will be processed via direct deposits.The university’s Travel Policy allows for reimbursement of expenses in advance of the trip (e.g. airfare, conference registration fees, etc.). The traveler can file an Expense Report to capture these expenses and generate reimbursement to the traveler or payment to the university Travel Card company.ApprovalsExpense Reports require both the electronic signature of the employee (traveler) and the appropriate approval authority. The appropriate authority is defined to be the traveler’s immediate supervisor for approval to travel, and the Director of Business Affairs or his/her designee for expenditure approval. In no instance shall an employee approve their own Expense Report.The following information outlines the responsibilities of various parties involved in the process:Individual/Employee The traveler submitting a Travel Request and Expense Report (ER) is responsible for: Submitting a Travel Request in TravelWayne prior to incurring expenses.??Verifying that all expenses for which reimbursement from the university is requested are valid expenses incurred while conducting university business and conform to the appropriate university policy.Understanding that requests lacking required documentation and/or business purpose will be questioned and may not reimbursed. Attesting that expenses submitted for reimbursement have not been previously paid via a prior expense report, travel advance or by an outside agency or other third pleting the ER within 10 calendar days after completion of travel.?Hotel and airline reservations paid in advance should be expensed as they are incurred.Retaining accountability for ensuring all expenses are in accordance with university policy, even though the employee/traveler may delegate responsibility for preparation of the expense report.Travel Request AuthorizerIndividuals authorized to approve travel requests of other WSU staff are responsible to:Approve authorized travel requests in TravelWayne.Attest that the purpose of the expense is valid and directly related to university business.Attest that estimated expenses requested are reasonable for the requested travel event.Travel Expense Approver Individuals authorized to approve travel expenses are responsible to: Attest that the purpose of the travel is valid and directly related to university business. Request further documentation or explanation for expenses that appear to be excessive or unusual in relation to the nature of the business travel. Explanation of such expenditures must be included with the Expense Report. Take action on the submitted Expense Report within 5 calendar days of receipt in the approval queue. Understand that while Disbursements may provide a post reimbursement review of the Expense Report, the primary responsibility for the appropriateness of expenditures rests with the traveler/employee and the approving parties. Disbursements The Disbursements Department is responsible for random, post-reimbursement review of Expense Reports; verifying expenses meet the following criteria: Information in the Expense Report is supported by accompanying documentation, which is both complete and in accordance with university policy. Expenses conform to requirements imposed by university policy and the Internal Revenue Service. Expenses have been reviewed and approved by the appropriate individual. The traveler and authorizer(s) should note that the Office of Internal Audit routinely examines travel transactions for compliance with university policies.TRAVEL CARD PROGRAMWayne State University has contracted with JPMorgan Chase Bank for the administration of a Travel Credit Card program. The card may only be used for university travel and business hosting expenses. Only university employees are eligible to request a card. The internal application form must be completed, authorized by the appropriate department personnel and forwarded to the Disbursements Department for approval. ?TRAVEL AGENCY SERVICESWayne State University has contracted with Conlin Travel for travel management services. As the university's designated travel agency, they offer faculty and staff access to WSU negotiated rates and charge contracted booking fees. These services are available either through the TravelWayne online travel booking tool or via Conlin agent assistance. An agent can be reached between the hours of 8:00AM – 8:00PM EST at 1-800-783-9559.TRAVEL EXPENSE REPORT SUPPORTING DOCUMENTATIONThe following table provides the university’s requirements for receipts and other documentation for the more commonly used expense types. This table is provided as a guide.Type of ExpenseDocumentationSupplementalAirfare and baggage feePassenger itinerary and proof of paymentLodgingItemized hotel bill and proof of payment Zero balance receiptCar Rental Itemized rental car receipt Zero balance receiptPersonal AutoMileage claimed for tripGoogle-type map giving approximate mileageConference/Meeting RegistrationRegistration form with agenda or meeting scheduleInclude pages containing the location of the conference, cost of conference, the schedule and those pertaining to the traveler’s involvement at the conference. Donor MealsDetail restaurant and charge receipt, with gratuity indicated. Contact reportAll expense items including taxi, incidentals and other expensesItemized receipt for each item greater than $15 TRAVEL EXPENSESAirfareGeneral Procedures Travelers are encouraged to use TravelWayne when booking airline tickets. Airline tickets should be charged to the university approved travel card. All reimbursement requests should be submitted electronically via a properly approved Expense Report. All airline receipts must be submitted in order to receive reimbursement. WSU will not reimburse travelers for tickets purchased with frequent flyer miles. Accumulated awards remain the property of the traveler; however, if a traveler arranges a more expensive flight solely based on an airline award program, the traveler is responsible for the difference in cost. Travel Classes Travelers must book the most economical coach class airfare available. When making reservations, the traveler should balance the cost vs. the efficiency of the travel. For example, a cheaper fare that requires a long layover may not be the most economical choice. In those cases, when an individual is requesting reimbursement for costs in excess of the most economical rate, they must provide the justification for the waiver of the policy in advance of booking the ticket. Such documentation must be uploaded to TravelWayne when completing the Expense Report. If the traveler wishes to upgrade to comfort, business or first-class, the traveler will be required to pay the difference between the lowest price non-stop economy coach class airfare and the final airfare. Appropriate documentation of such arrangements should be submitted to the university with the comfort, business or first-class ticket documentation. Conference Designated AirlineWhen attending a conference that has a designated airline, the traveler should utilize the designated carrier so that the special conference airfare may be obtained provided those rates are lower than other available fares.Airline Clubs Individual dues paid for membership in an airline club are not reimbursable. Accounting for Unused Airline Tickets Unused airline tickets purchased by the university should be documented and returned to the travel agency immediately, requesting a refund or credit against future travel. LodgingThe university will pay actual room costs, as substantiated by the detailed accommodation receipt, for each day that lodging away from home is necessary for business reasons. Additional lodging costs, such as internet charges, meals, etc. charged to the hotel room, should be reflected separately on the Expense Report. Travelers should choose convenient, safe, and reasonably-priced accommodations whenever practical. When attending a conference, travelers may stay at the conference hotel even if it is not the most economical option available. Rooms can be guaranteed to the traveler’s WSU Travel Card or other personal credit card. Travelers will not be reimbursed for “no show” charges unless extenuating circumstances occur and are adequately documented. Many hotels have frequent guest programs that reward travelers with free accommodations in exchange for a specified number of paid room nights at the hotel. WSU will not reimburse travelers for the value of free accommodations used for business travel. The university has negotiated special rates with several hotel companies. Please visit the WSU Travel website to obtain the latest information (). Car RentalThe use of a rental car should be justified as a business necessity. When traveling in groups, sharing of cars is encouraged to reduce costs. When renting a car, fuel costs will be reimbursed based upon actual fuel purchased, not mileage. The university has negotiated a special rate with National/Enterprise. Please visit the WSU Travel Website to obtain the latest information (). Car Rental Insurance For persons who own a vehicle with collision coverage on their insurance policy, collision damage insurance (sometimes referred to as CDW or LDW), personal accident insurance (PAI), and liability insurance supplement (LIS) should be declined when traveling within the United States. Generally, your personal auto insurance policy should extend coverage to rented vehicles. When traveling outside the United States, this coverage should be selected and is reimbursable. Some states and/or car rental agencies require travelers less than 25 years of age to obtain insurance. If the insurance is required, it is reimbursable. MealsIn order to meet the Internal Revenue Service (IRS) regulations for an "Accountable Plan", meal expenses are reimbursed only when the travel requires overnight lodging. WSU utilizes a daily per diem rate to provide a traveler with reimbursement for costs associated with their travel. Rates are established by the General Services Administration and are used to determine reimbursement. These rates can be found at:Domestic - (CONUS) Foreign - (OCONUS) Per Diem allowances for the first and last dates of travel are limited to 75% of the daily per diem rate, regardless of the time of travel. When a trip involves stays in more than one city, the per diem rate for the destination city of that day should be used. If a conference or meeting provides a meal, the traveler should adjust their per diem downward accordingly. If the traveler choses to eat elsewhere, justification should be provided in order to receive the per diem amount. ?Expenses for business entertainment and meals while in travel status should be submitted on the ER and require the appropriate supporting documentation. Documentation must include the name and affiliation of all persons in attendance for which reimbursement is requested, a detailed receipt, and the business purpose for the meeting. Conferences and Professional MeetingsThe conference registration and agenda, a meeting schedule, or a URL link to such documents, must be submitted with the Expense Report to support the business purpose of the expenses. Many conferences offer optional recreational events for attendees at an additional cost. Decisions regarding the reimbursement for such events should be made by the traveler’s supervisor prior to travel. Travel InsuranceFaculty and staff traveling on University business, either domestically or abroad, are covered by the WSU Travel Accident Insurance Policy at no cost to the traveler. This coverage applies only to trips on university business, not for a traveler’s personal business. In most cases, the cost of any additional travel insurance is not reimbursable.Taxi and Other Local TransportationThe cost of ground transportation to and from hotels, airports or railroad stations in connection with approved university business activities is reimbursable. Alternative arrangements for travel to airports should be considered when airport parking charges will exceed the cost of a round-trip taxi or car service. Personal AutomobileUse of the ?traveler's personal automobile for official university business that is properly authorized, reasonable and ?appropriately documented will be reimbursed at the effective WSU published rates (designed to cover gas, ?oil, and ?fixed costs such as insurance and depreciation) at the time of travel. Rates can be found on the TravelWayne website. The standard mileage rate for reimbursement for private automobile usage will be the same as the rate allowable by the Internal Revenue Service (IRS).Tolls and parking fees are reimbursable. Business Justification - Driving vs. Flying Business justification is required for driving a personal automobile on business trips of 1,000 miles or more roundtrip. This justification should include the cost of an airline ticket compared to the cost for driving; reflecting that the drive cost is less than or equal to the airline ticket cost. Reimbursement for the use of a personal automobile will not exceed the cost of available round-trip economy or discounted airfare. Any additional expenses incurred as a result of driving (i.e., lodging, meals, parking, etc.) are to be included in the cost comparison. If the cost comparison does not justify the drive, then any extenuating circumstances should be fully explained. Such a request must be approved by the traveler’s supervisor. Otherwise, the traveler will be reimbursed only up to the amount of the flight quote along with related costs such as expected travel to and from the airport. Electronic Toll Passes (i-Zoom, I-Pass, EZ-pass, etc.) The University will reimburse for actual tolls incurred for business purposes, whether paid via cash or electronically. Electronic toll expenses can be supported by reduction in prepaid balance amounts documented by statements available on line from i-Zoom, I-Pass, etc. vendors. The university will not reimburse individuals for the cost or deposits required on i-Zoom, I-Pass, etc. or for the funding of an individual’s account in anticipation of incurring future tolls for business. Determining MileageUniversity approved travel includes any travel on official university business from primary work location to another, secondary destination, and return to primary work location from a secondary location. The university will not reimburse for mileage between WSU locations within the City of Detroit (i.e. – You work on the Main Campus and have meetings at the Medical School. Since both sites are located within the City of Detroit, it is not a reimbursable travel expense.)A "primary work location" is a designated campus or metropolitan center (e.g., main campus, Oakland Center, etc.) where a person accomplishes the assignment for which he/she is employed. If a person with a split assignment is required to be at more than one principal place of work during a single day, reimbursement is permitted for the mileage between the work locations.Persons working more than the normal work week at their primary work location are not entitled to a mileage reimbursement for the commuting necessitated by this extra work or overtime (i.e. If your normal work week is Monday-Friday and you are required to come in on a Saturday, you will NOT be reimbursed for mileage from your home to your primary work location on Saturday.)The traveler must document business miles or calculate mileage using Google Maps, Mapquest (or something similar) to determine the total mileage for the trip less the normal commute to and from work. Business mileage does not include the normal commute to and from work. When your business travel originates from home; subtract your normal commute from the total miles associated with the trip.Mileage to and from the airport when traveling on business will be reimbursed only for the mileage that exceeds the round-trip distance from the traveler's home to their primary work location on campus.Telephone and Internet ChargesPhone - The University will reimburse for calls made while in travel status provided the calls are appropriately documented. Employees who receive a wireless device allowance are not eligible for phone call reimbursement. Internet - Internet charges while in travel status will be reimbursed if appropriate business purpose is documented. Spouse/Partner TravelSpouse/partner travel reimbursement by the University requires approval by the cognizant Vice President or Dean. Following are guidelines considered in determining taxability of spouse/partner travel: Business Purpose - When a spouse/partner's attendance at a professional function or meeting with current/potential benefactors serves a legitimate business purpose, the spouse/partner's travel expenses will be reimbursed without tax impact. An itinerary must be submitted outlining the details of the spouse/partner’s activities for each day on the trip. The university does not provide tax advice and therefore the traveler should consult their personal tax advisor for further clarification for taxability of spouse/partner travel.Miscellaneous ExpensesLaundry, dry cleaning, and pressing services away from home are reimbursable only when the traveler is away in excess of 5 days and when the expenditures are reasonable in nature. Tips must be reasonable for the service provided.Non-reimbursable expenses include, but are not limited to, the following:Clothing or toiletry itemsCommuting between home and campusClub duesExpenses related to vacation or personal days taken before, during or after a business tripLoss or theft of personal funds or propertyLost luggagePersonal reading materials (magazines, newspapers, etc.)Medical expenses while travelingMoviesPersonal entertainmentPet careRecreational expensesSaunas, massagesShoe shinesSouvenirs or personal giftsMini-bar chargesAirline, car and card membership dues and club feesNo-show/Cancellation fees or fees related to hotel late check-outTravel accident insurance premiumsSubmitting Expense ReportsExpense Reports must be submitted, processed and approved using TravelWayne. Once the Expense Report is approved, payments for approved university expenses on the JPMorgan Chase credit card will be paid directly to the credit card company. Reimbursements to employees will be processed via direct deposits. ApprovalsExpense Reports require both the electronic signature of the employee (traveler) and the appropriate approval authority. The appropriate authority is defined to be the traveler’s immediate supervisor for approval to travel (Travel Request Form) and the Director of Business Affairs or her/his designee for post-travel expenditure approval (Expense Report). In no instance shall an employee approve their own Expense Report. All exceptions to the University Travel Policy will require the approval of the respective Vice President, thus requiring the appropriate electronic routing within the WSU Travel System. ................
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