FP - 7

TRAVEL

Contents

I.      General Provisions
II.     Authorization of Travel
III.    Transportation
IV.   Lodging
V.    Meals
VI.   Miscellaneous Expenses
VII.  Claims
VIII. Travel Advances
IX.   Corporate Card
X.    Moving Expenses
       Links to Exhibits 

I. General Provisions

A. No authorization for travel by an employee shall be granted, and no reimbursement for travel expenses shall be made, except in accordance with the provisions of these policies and procedures. Reimbursement for travel expenses shall be limited to expenses incurred upon travel authorized in advance (Travel Request Form - Exhibit 7.B) in accordance with Section III.

B. Travel which may be authorized, and pursuant to which expenses may be reimbursed, shall be limited to the following:

Institutional travel which is necessary for the proper execution of official University business, or in justifiable pursuit of the University's educational and research objectives; or

Professional travel to meetings and conferences of a professional nature which will increase the attending employee's usefulness to the University.

C. Travel shall not include, and no reimbursement for expenses shall be made for, transportation in connection with an employee's official station of employment. The employee's "official station" is his or her regular area of employment activity, e.g., campus, or designated location of an employee established in the field. The official station of an employee shall be designated by the appointing authority. It is normally expected that the official station is that location at which the employee spends the major portion of his working time. For an employee required to be on call (as determined by his or her job description), either overnight or on weekends, the official station of the employee while on call becomes his or her residence, or the location at which the employee receives the call. Reimbursable mileage begins at the location at which the employee receives the call.

D. The employee is considered to be on official travel status, and as such, eligible for reimbursement of travel expenses, at the time of departure from the employee's official station or residence, whichever is applicable, for the purpose of traveling on state business. Expenses for meals and lodging will be allowed when overnight travel or occasional excessive hours of work are required outside the county of the employee's official station of residence.

En route lodging will be allowed for only one day each way on trips of long duration. Expenses for lodging will only be allowed in cases where the approved and most direct or expeditious mode of travel will require more than ten (10) hours of continuous travel for trips of long duration. The lodging expense will not be considered en route lodging if it does not add an additional day of lodging expense. For example: An employee has a 9:00 a.m. meeting in Atlanta. Assume the employee needs to work a full day prior to the trip. It would be less expensive and more convenient to drive rather than fly. The employee leaves the night before and drives to within two hours of Atlanta. They spend the night, continue the drive the next morning and arrive for the 9:00 a.m. meeting. This will be reimbursed but is not considered en route lodging as it did not add an additional day of lodging expense to the normal travel expenses.

E. The limitations on travel expenses contained herein are maximum amounts above which reimbursement will not be made. Employees are expected to be as conservative as possible in incurring travel expenses, and expenses should normally amount to less than the maximum limitations.

F. Reimbursement for travel expenses shall only be allowed for actual expenses incurred, subject to the maximum limitations cited in Exhibit 7.G. Receipts must accompany claims for reimbursement for all expenses exceeding the amount cited on Exhibit 7.G with the exception of meals, taxi fares, tolls, and ferry fees, which requires no receipt. Lodging receipts must itemize room charges and taxes.

G. Procurement cards shall not be used for travel expenses except in instances of team/group travel as approved by the procurement card administrator.
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II. Authorization of Travel

Approving Authorities

All employees must obtain prior written authorization to travel in accordance with the approval requirements contained in FP-20. The authorization must show the name of the person traveling, purpose of the trip, destinations, date of departure and return, mode of transportation, estimated expenses and availability of funds. Employees whose employment requires frequent local area travel may obtain blanket authorization in writing for such travel.
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III. Transportation

A. General

All travel must be by the most direct or expeditious route possible, and any employee who travels by indirect route must bear any extra expense occasioned thereby. When work is performed by an employee en route to or from the official station, reimbursable mileage is computed by deducting the employee's normal commuting mileage from the actual mileage driven in performing the work in route to or from the official station. For example, if an employee normally commutes 10 miles (20 miles round trip), and performs work on the way home from the official station which results in 12 miles driven, the mileage reimbursement will be for 2 miles only, as that is the amount of mileage in excess of the employee's normal commute. In no instance shall mileage claimed for reimbursement exceed actual miles traveled.

B. Mode of Transportation

Transportation for employees traveling singly should be by common carrier (air, train, or bus) whenever practical. The use of air travel is recommended when time is an important factor or when the trip is so long that other methods of travel would increase the subsistence expense. Automobile transportation may be used to save time when common carrier transportation cannot be satisfactorily scheduled or to reduce expenses when two or more employees are making the trip. Employees who have approval to drive rather than fly on long trips will be reimbursed for two day's meals and one day's lodging in route to the destination and similarly on return to campus. Reimbursement for personal vehicle use may be claimed at the standard mileage rate provided that the cost of such reimbursement is less than comparable use of commercial transportation including taxi fares and/or limousine charges.

C. Common Carrier Travel

When travel is by common carrier, the fare must not exceed the regular tourist fare charged the general public, and advantage must be taken of round trip rates when available. The employee's copy of the ticket, or an acceptable receipt, must be submitted for reimbursement of common carrier expenses.

In order to take advantage of "super saver" airline fares which require payment in advance of the flight, the University will make payment to a travel agency, airline or individual for the ticket provided: (a) the travel authorization has been approved; (b) travel departure date is at least 30 days from the date the ticket is required; (c) the request is made on the correct form (Exhibit 7.F), and (d) it is received in the Comptroller's Office at least three work days prior to the deadline. It is the employee's responsibility to deliver the check to the agency and pick up the ticket.

D. Chartered Aircraft

Generally, faculty and staff (including group travel and athletics) whose duties require travel will use commercial ground and air carriers or a university automobile.  However, a chartered aircraft may be used if time and/or distance preclude ground travel or if a commercial air service is either unavailable or does not meet the needs of the traveler(s).  The following guidelines apply:

1. The Vice President for Business and Finance will be responsible for :

a. reviewing and approving requests for charter air services,
b. scheduling charter flights, and
c. informing those who request charter flights of the charter company’s policy on canceling scheduled flights.

2. Charter services will be obtained only when it can be shown that the charter does not exceed the sum of all traveling costs by commercial carrier (e.g. transportation, meals, and lodging) or that circumstances necessitate travel when no other means is available.

3. The charter company must provide the institution with an original, itemized invoice showing the beginning and ending dates of the charter, the origin and destination of each flight, and the names of passengers on each flight.

E. Automobile Travel

When travel by automobile is appropriate, employees may use state-owned automobiles whenever available and feasible. However, state-owned vehicles should be used only on official business.

1. State-owned automobiles - When transportation is by a state-owned automobile, all necessary repair bills, tolls, parking, gasoline and storage expenses are allowable. When using motor pool automobiles, employees will be furnished with courtesy cards for purchase of gasoline, oil, and other automobile services, and such expenses should not be claimed by employees as travel expenses. Emergency out-of-pocket expenses, such as towing or emergency repairs, will be reimbursed but must be accompanied by proper receipt identifying the automobile and itemizing the services. Such expenditures must be of an emergency nature where immediate service is required and access to a state facility is not possible. Major repairs should be approved by campus officials prior to work being performed. Such expenditures are allowed but should be filed or reimbursement separately.

2. Personally-owned automobiles - Use of a personally-owned automobile must be authorized. Mileage reimbursement rates are provided on Exhibit 7.G. The authorized mileage allowance includes all operating expenses such as gas, oil, and repairs precluding any separate claim for such items.

3. The travel claim must indicate the employee's itinerary and must show the official business mileage by odometer reading. If an indirect route is used, business mileage as indicated in the Rand-McNally mileage table or the official State map will be regarded as official. Vicinity mileage must be reported on a separate line and not included with point-to-point mileage. Only mileage while on official business may be claimed.

F. Limousine and Taxi Service

When travel is by common carrier, reasonable limousine and taxi fares will be allowed for necessary transportation. Bus or limousine service to and from airports will be used when available and practical. After arrival at destination, necessary taxi fares for traveling between hotel or lodging and meeting or conference will be allowed. No receipt is required for reimbursement of reasonable taxi fares.

Charges for automobile rental shall be allowed whenever it is more economical than alternative methods of transportation or it is the only practical means of transportation. Charges for insurance for rented automobiles are not reimbursable.

H. Tolls and Ferry Fees

Reasonable tolls and ferry fees will be allowed when necessary. No receipt is required for reimbursement of tolls and ferry fees.

I. Daily Parking Fees

Daily parking fees for those employees working in downtown offices will not be allowed. However, if an employee is required to leave his office on state business and later returns, the actual additional charge required to park will be reimbursed up to the maximum indicated (see Exhibit 7.G). Also, those employees required to utilize commercial parking facilities in the daily performance of duties, or while on travel status, will be allowed reimbursement for actual costs up to the maximum indicated per day. A receipt is required if the fee exceeds the maximum indicated in Exhibit 7.G.

J. Unnecessary meals and lodging expenses which are occasioned by the use of an automobile for reasons of the employee's personal convenience, or which are due to travel by an indirect route, will not be allowed.

K. If travel is by common carrier, the employee will be reimbursed for expenses in traveling to and from the common carrier including but not limited to the reasonable cost of one of the following options, whichever is less:

1. one round trip taxi fare, or

2. parking of the employee's personal car at the location of the common carrier, plus mileage of one round trip, or

3. mileage of two round trips in the employee's personal car (subject to a 200 mile maximum for two round trips).

Receipts must be furnished on airport and hotel parking exceeding maximum parking allowance in Exhibit 7.G.  
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IV. Lodging

A. In-State Lodging

Lodging expenses incurred within the State while on authorized travel will be reimbursable to the maximum stated in Exhibit 7.G.

B. Out-of-State Lodging

Lodging expenses incurred out of the State while on authorized travel will be reimbursable to a maximum stated in Exhibit 7.G. En route lodging will only be allowed in cases where the approved and most direct or expeditious mode of travel will require more than ten (10) hours of continuous travel. See Section I.4 for explanation of en route lodging expenses.

C. Additional Lodging Expenses

Sales taxes on lodging costs will be reimbursable. Equipment handling fees will be allowed up to the maximum indicated on Exhibit 7.G for in-state and out-of-state travel. This charge is not an automatic reimbursement and should be claimed only when an actual expense has been incurred.

Higher rates for lodging at the location of a convention or conference will be allowed, without special approval, up to the amount indicated in the convention or conference brochure. If more than one rate is indicated, the lowest rate is the amount which will be reimbursed. However, the employee should attempt to receive a government rate for the lodging. If the lowest rate indicated in the convention or conference brochure is unavailable, advance approval of the higher rate must be obtained from the appropriate approving authority. The convention or conference brochure which indicates the lodging rates must be included with the travel claim. Otherwise, reimbursement will be limited to the applicable lodging rate as provided in these regulations. When circumstances beyond the control of the employee are encountered that requires a higher hotel rate than has been previously approved, the employee is responsible for calling the University Comptroller for advanced approval of the required rate. Requests for higher rates will not be approved after completion of the trip under any circumstances.

D. Shared Lodging

When employees share a hotel room, each employee should claim a proportionate share of the room cost, and include an explanation with his or her travel claim detailing dates and other employees with whom the room was shared.

If a room is shared with other than a state employee, actual cost subject to the maximum above will be allowed. The receipt for the entire amount should be submitted with the expense account.
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V. Meals

A. In-State Meals and Out-of-State Meals

While on authorized travel, actual expenses not to exceed maximum stated in Exhibit 7.G per day will be allowed for meals. The maximum per diem rates include a fixed allowance for meals and for incidental expenses (M&I). The M&I rate, or fraction thereof, is payable to the traveler without itemization of expenses or receipts. Incidentals are intended to include miscellaneous costs associated with travel such as tips for baggage handling, phone calls home, etc.

The M&I rates for out-of-state travel are available on the CONUS web site. As with lodging, there is a standard rate for the continental United States, and a list of exceptions. Reimbursement for meals and incidentals for the day of departure shall be three-fourths of the appropriate M&I rate prescribed for the lodging location. Reimbursement for M&I for the day of return shall be three-fourths of the M&I rate applicable to the preceding calendar day. To assist in this calculation, the following table lists partial per diem rates for meals and incidentals for out-of-state travel.

Per Diem Rates – Three-fourths Calculations
$31   -    $23.25
$35   -    $26.25
$38   -    $28.50
$39   -    $29.25
$44   -    $33.00
$49   -    $36.75
$51   -    $38.25
$54   -    $40.50
$59   -    $44.25
$64   -    $48.00

The following table may be used to determine reimbursement for a single meal when appropriate. Reimbursement for meals will not be permitted when overnight travel is not involved.

B. Official Banquets

When the expenses for an official banquet of a meeting or conference is in excess of the above limits, the excess will be allowed provided a receipt or other documentation of the charge is submitted.

C. Business Meals

See Financial Procedure FP-21 for criteria on reimbursing business meals.
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VI. Miscellaneous Expenses

A. Personal expenses

Expenses for entertainment (employees or others), laundry, valet service, tips, and gratuities, etc., are personal expenses and will not be reimbursed in excess of the incidental portion of the M&I rate.

B. Telephone and Telegram Expenses

Charges for long distance telephone calls, telegrams, and/or fax on official business will be allowed provided a statement is furnished showing the date, the name and location called, and the nature of the business. Charges for necessary local calls on official business will be allowed.

C. Registration Fees

Registration fees for approved conferences, conventions, seminars, meetings etc. will be allowed including cost of official banquets and/or luncheons if authorized in advance by the appropriate approving authority and provided receipts are submitted with the travel claim. However, no separate claim will be allowed when a banquet or luncheon is claimed. Registration fees may be paid in advance after the travel authorization has been approved.

D. Handling Fees

Fees for the handling of equipment or promotional materials will be allowed up to the maximum indicated on Exhibit 7.G.  
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VII. Claims

The standard form for claims for travel expenses shall be used for reimbursement of expenses (Exhibit 7.D). The form must show movement and detail of expenses on a daily basis, be signed in ink by the employee, and be approved by the employees immediate supervisor prior to reimbursement. All signatures on travel claims must be original. Receipts for appropriate expenses must be attached to the form. Expenses for books, supplies, postage, and other items that do not constitute actual traveling expenses should not be included in the claim form. Claims for reimbursement for travel expenses should be submitted no later than (30) days after completion of the travel.
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VIII. Travel Advances

A. General

Normally, travel expenses should be paid when incurred by an employee, with reimbursement made to the employee for actual expenses upon proper submission of a claim for travel expenses. Advances to employees for anticipated travel expenses in excess of the amount cited on Exhibit 7.G. may be made under the circumstances hereinafter described as (1) permanent travel advances and (2) temporary travel advances, except as provided in Section IX.3. All travel advances must be approved by the employees appropriate approving authority.

B. Permanent Travel Advances

When an employee has blanket travel authorization, and is expected to travel the major portion of each month, the employee may be placed upon permanent travel status. Upon determination of the employee's estimated monthly expenses, if such expenses exceed $100, the employee may be provided with a single advance in an amount sufficient to cover such expenses for one month, provided such amount may not exceed the semi-monthly salary of the employee. Subsequent to the initial advance, the employee shall submit appropriate claims and be reimbursed as heretofore provided, with any unused portion of the advance to be returned upon termination of the employee's permanent travel status.

C. Temporary Travel Advances

When temporary travel is authorized for an employee, the employee may receive an advance, provided a request for the advance, including estimated expenses, is submitted to the appropriate approving authority with the request for written authorization for the travel, and is approved. An amount equal to 80% of the estimated expenditures will be allowed as an advance, however, no advance less than $100 will be made. Students traveling under individual authorizations or an employee traveling with a student or students who is responsible for disbursing all funds for the trip may be advanced 100% of the amount of the authorization.

D. Payroll Deduction Authorization

Each employee receiving a permanent or temporary travel advance for the first time must sign a payroll deduction authorization form which will allow the State to recover the advance from any salary owed the employee in the event of termination of employment or failure to submit a travel claim. This deduction from payroll will be used as a last resort only in the event all other efforts to collect the advance have failed.

E. Expense Claim

Upon return, the employee should submit an expense claim detailing his actual expenditures. This claim should show the total expenses incurred. The advanced amount should be subtracted from this total. A voucher will then be prepared requesting the additional amount due the employee. No advance should exceed actual expenses. If this does happen, however, the excess should be returned by the employee to the business office for deposit as a credit against the original advance with proper distribution being made of the actual expenses incurred. In the latter instance, the expense account claim should be forwarded to the business office with notification to file it with the advance request.
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IX. Corporate Card

A. General

The TBR has established a Corporate Card Account for institutions governed by the Tennessee Board of Regents and the Board Office.

B. Membership

Corporate Cards are made available to faculty and Professional/ Administrative staff, with the employees personally responsible for all amounts charged to the Corporate Card.

C. Advances

Travel advances, permanent or temporary, shall not be issued to:

1. any employee who is issued a Corporate Card, or

2. any employee who is designated but chooses not to apply for a Corporate Card.

D. Reimbursement

Reimbursement for travel expenses shall only be allowed for actual business expenses incurred, subject to the provisions of Section I, Item 6, and the maximum limitations shown on Exhibit 7.G.

E. Cancellations

The State Board of Regents, the University and/or Corporate Card representatives may cancel an employee's Corporate Card at any time. In the event of cancellation of a Corporate Card, the Tennessee Board of Regents or the University shall promptly notify the employee of the cancellation and use its best efforts to obtain the cancelled Corporate Card and return it to the Corporate Card office.

F. Termination

The University shall notify the Corporate Card office if a Corporate Card member's employment is terminated, and the effective date of such action.
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X. Moving Expenses

A. Authorization

1. Payment of moving expenses must be approved in advance by the President or designee.

2. Approval of moving expenses may be made when considered in the interest of the institution and when such payment is a part of the employment negotiation with a new employee or the relocation of a current employee.

3. No moving expenses will be authorized or paid which would not qualify for a deduction under Section 217 - Moving Expenses - Of the Internal Revenue code.

4. Expenses and allowances as provided in this policy shall not be allowed unless and until the employee agrees in writing to remain in the service of the institution for a period of at least one year following the effective date of the move, unless separated for reasons beyond his control and acceptable to the institution. For faculty appointed on an academic or modified fiscal year basis, the employment service shall be one regular academic year of two semesters or the normal work period associated with a modified fiscal year appointment. The service agreement statement will be maintained in the employee's personnel file. In case of a violation of such an agreement, including failure to effect the transfer, any funds expended by the institution for such expenses and allowances shall be recoverable from the employee concerned as a debt due the institution.

B. Expenses Subject to Payment/Reimbursement

The following expenses will be considered for reimbursement.

C. Arranging for Moving and Payment

D. Other Provisions

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LINKS TO EXHIBITS

The following forms may be found on the University Comptroller’s Office forms web page http://www.etsu.edu/comptrol/frm.htm.  The attached Exhibits provide additional details on travel procedures. Please refer to your Financial Procedures Manual.

Exhibit 7.A Travel Flowchart
    PDF Format
    Word Format
     

Exhibit 7.B Sample Travel Request
    PDF Format
    Excel Format
    Link to Forms Selection Page

Exhibit 7.C Travel Request Definitions
    PDF Format
    Word Format
    

Exhibit 7.D Sample Claim of Traveling Expenses - 
   PDF Format
   Excel Format
   Link to Forms Selection Page
     

Exhibit 7.E Claim of Traveling Expenses Definitions
    PDF Format
    Word Format
    

Exhibit 7.F "Super Saver" Advance Payment Request Form
     PDF Format
     Word Format

Exhibit 7.G
     Exhibit 7.G Travel Rates
 

Exhibit 7.H Moving Expense Agreement Form
    PDF Format
    Word Format

Exhibit 7.I Mileage Table

Exhibit 7.J Registration Fee Prepayment Request Form
     PDF Format
     Word Format

Original effective date: April 9, 1982
Revised: September 1, 1989; November 27, 1991; January 2, 1992; March 1, 1994; October 17, 2000; September 21, 2001; November 25, 2002; October 1, 2003; December 18, 2003; March 22, 2004; January 1, 2005; January 20, 2006
Last review: January 20, 2006

Web page last updated 11/29/07