University Travel

Division of Accounting & Financial ServicesAccounts Payable

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Objectives

• Travel Authorizations• Travel Arrangements and Reservations• Reimbursement of Travel Expenses– Applicable Policy and Regulations– Processing Timeline– Additional Guidance

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Travel Authorization

• Request for Out of State Travel– Form available at www.forms.eku.edu – Documents authorization to incur travel expenses– For all individuals traveling out of state on official

university business, including students

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Travel Authorization

• Request for Out of State Travel—continued– Document estimated expenses of travel

• Support estimates with available documentation to aid approvers in decision making

– Describe university business purpose of the trip– Submit to Accounts Payable at least five (5) business

days prior to travel– Accounts Payable keeps approved forms on file

• Travel to Canada follows same procedures

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Travel Authorization

• Request for Out of State Travel signed by:– Traveler—to request authorization to travel and

incur expenses– Supervisor—to document approval for traveler to

travel and incur expenses for university business– Financial Manager of funding department(s)—to

authorize commitment of funds to support travel expenses

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Travel Authorization

• International Travel– Additional authorization required from Provost, VP

for Administration, President– Reimbursements• Actual meal expenses, receipts required• Document of exchange rates

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Travel Arrangements & Reservations

• Travel pro-card• Prepay expenses– Registration fees– Commercial transportation– Lodging deposits

• Expenses prepaid by traveler are reimbursed after travel is complete

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Reimbursable Travel Expenses

• Transportation• Registration fees• Lodging• Meal per diem• Other expenses

• Expenses must be as economical as feasible

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Transportation

• Commercial transportation– Airline• Travel agency fees• Baggage fees

– Taxi or shuttle service– Rental car• Business purpose justification• University contract includes insurance• Direct fuel costs

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Transportation

• Personal vehicle mileage– Rate set by state policy quarterly– Point to point and vicinity mileage• Use online calculator:

– Rand McNally http://www.randmcnally.com/– Google maps http://maps.google.com/ – MapQuest http://www.mapquest.com/

– Mileage vs. commercial transportation—most economical conveyance

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Transportation

• Personal vehicle mileage—continued– Shorter of home or workstation to destination– No commuting mileage– No direct vehicle expenses

• Shared transportation• Parking and tolls• Travel time

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Registration Fees

• Conference registrations– Optional events– Included meals

• Meeting agenda, schedule at-a-glance

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Lodging

• Hotels, motels, state parks, campgrounds, etc.– Single room rate• Room and tax• Parking• Internet access

• Shared accommodations• No-cost accommodations• Non-reimbursable incidental expenses

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Meal Per Diem

• Defrays the additional cost of eating away from home

• No receipts required for travel in US/Canada• Must meet distance and time requirements– More than 40 miles from workstation and home– During established mealtime hours

• Meals included in registration fees may not also be claimed as per diem

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Per Diem Rates

• High and low rates– All Kentucky at low rate– High rate areas set by state policy FAP 120-17-03• Link to policy http://finance.ky.gov/internal/travel/

– Rates on Travel Expense Voucher form• Rates include: – Applicable tips– Transportation to and from meals

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Travel Reimbursements

• Travel Expense Voucher– Form available at www.forms.eku.edu – Substantiates travel expenses under IRS

regulations for an accountable plan – Includes all expenses related to travel, including

those prepaid by the university

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Travel Expense Voucher Form

• Use correct form for dates of travel to ensure correct mileage rate reimbursement

• Provide information about the traveler– Name, EKU ID (not social security #), Department– Include contact information– Employee workstation—typically Richmond– Home address

• Indicate FOAPAL to charge

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Travel Expense Voucher Form

• Document travel performed from origin to destination for each day of travel– Date and time of departure or arrival– Purpose or reason for travel

• Enter amounts of reimbursable expenses – Mileage, parking, tolls, lodging, per diem– Expenses paid by pro-card will be summarized in

the Prepaid Expenses section

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Travel Expense Voucher Form

• Continue onto additional pages for additional days of travel

• Other Expenses/Prepaid Items– Itemize other out of pocket expenses at top – List items prepaid or paid by pro-card at bottom

• Amounts carry forward to Travel Expense Reconciliation section on front page

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Travel Expense Voucher Form

• Totals– Travel Expense Reconciliation (front page bottom)• Grand total• Prepaid by EKU• Amount Owed to Traveler• Reimbursement LIMIT NOT TO EXCEED

– Total Amount Paid (front page top)• Total of amounts by Org Code/Account(s)• Financial Manager’s Signature(s)

– Additional pages (bottom of each additional page)

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Travel Expense Voucher Form

• Use Purpose or Other Expenses/Prepaid Expenses sections to document other information– Shared transportation paid by another– No-cost accommodations with per diem claimed

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Supporting Documentation

• Receipts– Transportation—include dates/times, amounts– Registration fees—lists meals included– Lodging—itemize room/tax, dates, amounts– Other miscellaneous expenses– Include prepaid or paid by pro-card receipts– Small receipts tape down to full sheet

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Supporting Documentation

• Conference schedule “at-a-glance”– Documents dates/times of event– Indicates Events/meals included– Full conference program “book” or presenter

information not needed to substantiate travel

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International Travel

• Submit receipts for actual meal expenses• Obtain exchange rate for conversion of all

expenses to US Dollars on travel voucher• www.oanda.com

• Provide explanatory notes to aid in review of receipts not in English

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Required Signatures/Approvals

• Traveler– Certifies expenses claimed were incurred for university

business in compliance with regulations and not reimbursed from any other source

• Supervisor– Certifies traveler’s report of expenses related to university

business in compliance with regulations and not reimbursed from any other source

• Financial Manager(s)– Authorizes expenditure for approved travel expenses from

budget

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Voucher Processing Timeline

• 10 business days from receipt in Accounting– For correctly completed voucher with all required

authorizations and supporting documentation – Accounts Payable Clerks review each voucher for

compliance with travel regulations and accountable plan requirements

– Check vendor history--$0.01 indicates the voucher is in Accounting to be processed

– High volume times—end of semester, fiscal year

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Voucher Processing Timeline

• AP Clerks enter reviewed voucher data• Accounting Clerks verify data entry• Accountants approve voucher invoices– Grant funded—Sponsored Programs Accounting– Foundation funded—University Advancement

• Direct deposits processed daily

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Additional Guidance

• Funding source– Travel must comply with terms of grant, agency or

other restricted purpose• May claim mileage for drop off/pick up

to/from airport rather than airport parking• Prepay items to minimize out of pocket

expenses for traveler• Receipts not required for expenses under $10

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References

• University Forms • www.forms.eku.edu

• University Travel Regulations • http://www.accounts.eku.edu/travel.php

• State Travel Regulations• http://finance.ky.gov/internal/travel/

• IRS Publication 463—Travel, Entertainment, Gift, and Car Expenses

• http://www.irs.gov/pub/irs-pdf/p463.pdf

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Questions?

• Contact Accounts Payable – (859) 622-1810, option 2—AP Clerks– Leave voice mail messages– Email questions to acc.apinvoices@eku.edu

THANK YOU!