Financial
Procedures
FP - 7
TRAVEL
The
following policy applies to the travel of all employees of the university in
the performance of their official duties. Provisions of this policy also may
apply to individuals other than employees who are authorized to travel at
university expense. Authorization for travel will not be granted and expenses
will not be reimbursed unless the travel is made and reimbursement claimed in
accordance with this policy and any approved exceptions hereto. Procurement
cards may be used for the payment of registration fees and required advance
payments for airline or hotel payments. Procurement cards may not be used for
expenses incurred during actual travel time.
This
policy and specific reimbursement rates for travel expenses allowed under this
policy shall be consistent with those of the Comprehensive Travel Regulations
of the State of
I.
General Provisions
II.
Authorization of Travel
III.
Transportation
IV.
Lodging
V.
Meals
VI.
Miscellaneous Expenses
VI.
Claims
VIII. Corporate Card
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 Authorization Request Form - Exhibit 7.B) in accordance with Section II.
B. Travel
which may be authorized, and pursuant to which expenses may be reimbursed,
shall be limited to the following:
1.
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
2.
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 or her 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 University 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
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.
F.
Reimbursement for travel expenses shall only be allowed for actual expenses
incurred, subject to the maximum limitations cited in
Exhibit 7.F. and
Exhibit 7.G. Original
receipts must accompany claims for reimbursement for all expenses exceeding the
amount cited on
Exhibit 7.F. and
Exhibit 7.G
with the exception of meals, taxi fares, tolls, and ferry fees,
which require no receipt. Lodging receipts are required and must itemize room
charges and taxes. No expenses shall be reimbursed until after travel has been
completed.
G. When
using websites (such as Expedia.com, Travelocity.com, Hotwire.com, etc.) to
make travel arrangements using package deals, documentation is required for
each specific item included in the package such as airfare, hotel, and rental
car. Documentation should be provided to substantiate the conformance with set
rates as established in CONUS and in the general travel policy. If such
documentation cannot be obtained from the website or vendors, the employee is
responsible for comparing the package price to the separate coach airfare
rates, hotel rates (as allowed by CONUS/ conference rate) and vehicle rental
rates and providing documentation to reflect that the package price is less
expensive than fares allowed individually. When the website documentation is
not sufficiently detailed, a signed statement by the employee (along with
documentation from separate coach airfare rates, hotel rates, etc.) referencing
the comparison above is to be attached to the travel claim to certify that a
reasonable effort was made to procure the best price for the university. The
employee is responsible for abiding by rates as approved by TBR.
H.
Procurement cards may be used for travel expenses for 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.
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 vehicle.
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 Finance and Administration 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. Travel
by Personal Vehicle
When
travel by personal vehicle is appropriate, employees may use state-owned vehicles
whenever available and feasible. However, state-owned vehicles should be used
only on official business.
1.
State-owned vehicles - When transportation is by a state-owned vehicle, all
necessary repair bills, tolls, parking, gasoline and storage expenses are
allowable. When using motor pool vehicles, employees will be furnished with
courtesy cards for purchase of gasoline, oil, and other vehicle 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 vehicle 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 vehicles - Use of a personally-owned vehicle must be
authorized. Mileage reimbursement rates are provided on
Exhibit 7.H. 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. 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.
4.
Necessary charges for hotel and airport parking will be allowed provided that
airport parking fees do not exceed normal taxi fare to and from the airport or
the cost of two round trips in the employee's personal vehicle. Receipts must
be furnished on airport and hotel parking.
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.
G. Vehicle
Rentals at Destination
Charges
for vehicle 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 and navigations systems for rented vehicles
are not reimbursable. Whenever possible, employees should refuel before
returning vehicles to the rental agency.
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 or her 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.F
or 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.F or
Exhibit 7.G). Valet parking is not a reimbursable
expense.
J.
Unnecessary meals and lodging expenses which are occasioned by the use of an vehicle
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 vehicle 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 vehicle (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.F
or
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.F.
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 be allowed for only one day each way
on trips of long duration. 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.D. 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.F and
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 website. A printed copy of the online information is to be
submitted with the claim for reimbursement. Additional lodging for the
president/directors will be approved on the same basis as approval is granted
for other employees. Any exceptions must be approved by the Chancellor. 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.
D. Shared
Lodging
In the event of double occupancy for university employees on official
travel, both employees should attach an explanation to his or her travel claim
detailing dates and other employees with whom the room was shared. The lodging
cost may be claimed by the employee who incurred the cost, or one half the
double occupancy charge may be allowable for each employee. If a room is shared
with other than a university employee, actual cost subject to the maximum in
Exhibit 7.F and
Exhibit 7.G will be allowed. The receipt for the
entire amount should be submitted with the travel expense claim.
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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.F and
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.
Out of
Country meals are reimbursed at actual expense with receipts. If no receipts
are provided, the maximum rate will be the maximum CONUS rate for Out-of-State
travel.
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
The
breakdown of meal (breakfast, lunch and dinner) and incidental expenses is
available on the
CONUS web site. 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 are 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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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. Electronic
Voice and Data Expenses
Charges
for long distance telephone calls, internet access, 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. Registration fees may be
paid in advance after the travel
authorization has been approved.
The Procard may be used for payment of conference registrations,
workshop registrations and booth/exhibitor fees. The Procard may not be used
for CME credits, entertainment, tours, charges for spouses, family members, or
students.
D.
Handling Fees
Fees for
the handling of equipment or promotional materials will be allowed up to the maximum indicated on
Exhibit 7.F
or
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 and be signed in ink by the employee. The
employee signature must include the full last name of the traveler, and be
approved by the employee’s immediate supervisor prior to reimbursement. All
signatures on travel claims must be original. 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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A. General
The TBR
has established a Corporate Card Account for institutions governed by the
Tennessee Board of Regents and the Board Office to assist with travel expenses.
This is not the same as the University Procurement card.
B.
Membership
Corporate
Cards are made available to faculty and Professional/ Administrative staff,
with the employee’s personally responsible for all amounts charged to the
Corporate Card. The Corporate Card application is available in the Financial
Services office.
C.
Advances
1.
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.F or
Exhibit 7.G may be made under the circumstances hereinafter described.
All travel advances must be approved by the employee’s appropriate approving
authority.
2. Travel
advances, permanent or temporary, shall not be issued to:
a. any
employee who is issued a Corporate Card, or
b. any
employee who is designated but chooses not to apply for a Corporate Card, or
c. any
employee who has had his or her Corporate Card cancelled or was refused a card
based on the vendor’s credit requirements.
The University may make individual
exceptions to the above provisions when the circumstances are determined to
warrant such exception.
3.
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.
4.
Temporary Travel Advances
When
temporary travel is authorized for an employee the employee is expected to
request reimbursement for their expenses after travel is completed. As an
exception to policy, the employee may receive an advance, provided a request
for the advance is submitted to the appropriate approving authority with the
Travel Authorization Request. Exceptions may be granted by the Associate Vice
President Procurement and Contract Services based upon written request for
exception for an advance approved by the Dean or Director. 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.
5. Payroll
Deduction Authorization
Each
employee receiving a permanent or temporary travel advance must sign a payroll
deduction authorization which will allow the University 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.
6. Expense
Claim
Upon
return, the employee should submit an expense claim detailing his or her actual
expenditures within 30 days of the completion of the travel. This claim should
show the total expenses incurred. The advanced amount should be subtracted from
this total. No advance should exceed actual expenses. If this does happen,
however, the excess should be returned by the employee to the Financial
Services 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 Travel office
with notification to file it with the advance request.
D.
Reimbursement
Reimbursement
for travel expenses shall only be allowed for actual business expenses
incurred, subject to the provisions of Section I.F., and the maximum
limitations shown on
Exhibit 7.F and
Exhibit 7.G.
E.
Cancellations
The Tennessee
Board of Regents, the University and/or Corporate Card supplier 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.
The
following forms may be found on the web at 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 Authorization
Request Flowchart
Exhibit 7.B
Travel Authorization Request
Exhibit 7.C. Travel Authorization
Request Definitions
Exhibit 7.D. Travel Claim
Exhibit 7.E
Travel Claim
Definitions
Exhibit
7.F
Travel Rates – In State
Exhibit 7.G
Travel Rates – Out of State
Exhibit 7.I Travel Claim Mileage Only
Exhibit 7.J
Students Registration Fee Prepayment Request Form
Exhibit 7.K
Request for Exception for Travel Advance
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; December
1, 2007, February 28, 2008
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