1. Overview of Travel Policy
Presented By:
John Harabedian
Tax Director
2015

2. TAX DEPT WEBSITE http://uco.rutgers.edu/tax-services Taxation Topics
Tax Exemption Letters and Certificates
Tax Links
Senior Tax Accountant - Anelia Dolan (848)

3. TAX DEPT WEBSITE Tax Topics:
Sales and Use Tax Guidelines and Resources
Determining Worker Status: Employee or Independent Contractor(PSP policy)
Student Worker Tax Exemptions
Payments to Nonresident Aliens
Miscellaneous Payments to Individuals, Awards, Grants, Stipends, and Honoraria
Education Tax Benefits

4. TAX EXEMPT STATUS
Rutgers has dual status as a state instrumentality (Govt entity) and also as a 501(c) (3) tax-exempt organization.
Rutgers is exempt from NJ State sales tax.
Exemption letters can be obtained from the Tax Department, and/or tax website
Hotel Occupancy tax

5. TABER & AUDIT HISTORY Original Internal Audit Report
Board of Governor Mandate
SCI Report
Other external audits
Approver Responsibilities
Rutgers Audit Process

6. Purpose of Travel, Travel Incidentals, and Meal Expense Policy (40. 4
To make travelers, approvers, deans, directors, and department heads aware of their respective roles and responsibilities when submitting and approving travel and business-related expenses.
More restrictive rules/policies may be specified by the deans, directors, and department heads of individual schools, divisions, departments, and/or by the funding source(s), such as external sponsors.
To ensure that reimbursements made to university employees will not be considered taxable income under IRS regulations by maintaining an “accountable plan”.

7. “ IRS-Accountable Plan”
Must meet all 3 of the following conditions or the expenses may be taxable to the traveler:
There must be a business connection.
All business expenses must be substantiated (date, amount, place, and business expense being submitted to the employer within a reasonable time period).
Employees are required to return all advance amounts in excess of substantiated expenses.
Unallowed expenses must be deducted at the end of the TABER in the “Less Amount Disallowed” field or simply not recorded in a TABER amount.

8. RU TRAVEL.RUTGERS.EDU Rutgers Policy 40.4.1 TABER form
Per diem meal rates-domestic & foreign & IRS rates
Oanda currency conversion
Mapquest for mileage
RU Travel agencies
FAQ’s
Lost receipt form

9. Travel And Business Expense Report (TABER form)
Used for requesting reimbursement for employees out-of-pocket expenses incurred while traveling on University business.
Also used to reimburse other University business related expenses such as business meals.
Can be used to purchase small incidental items under $500 according to the purchasing guidelines.

10. RBHS Travel forms RBHS requires pre- approval before travel is planned
RBHS Travel Approval/Advance form
RBHS Travel Expense form
RBHS Forms are located at:

11. Image Now-Scanning Process
TABER (Travel and Business Expense Report) When submitting a TABER, the legacy Rutgers Accounts Payable Department requires receipts be taped on all 4 sides to an 8-1/2 x 11 sheet of paper so that it can be scanned. You can submit multiple receipts on a page but do not stack receipts one behind the other on a single sheet. Any receipt that is already 8-1/2 x 11 in size or larger can be sent as with TABER. Please do not staple receipts to the TABER.
RBHS (Travel expense forms) requires same procedures for scanning. No staples, tape all receipts for scanning.

12. A/P Procedures TABERS arrive in ASB mail room and are date stamped
Tax Dept selection for audit
Prepared, scanned by AP staff
Input and charged to account
Daily payroll file - for payment
RBHS same process at Liberty Plaza

13. Travel Advances
Generally requested for hotel deposit, transportation, meals & incidentals.
Must use the Travel Advance Form (TAF) available on the RIAS website
RBHS-Travel Approval Advance report
Requests for greater than $100 per day of travel must have a justification letter attached request.
Will not be issued more than 2 weeks prior to the traveler’s departure date.
Exception – Transportation expenses can be distributed up to 90 days in advance of departure date.

14. Travel Advances (cont’d)
Settled by submitting TABER or RBHS Travel Expense Report with appropriate receipts within 60 days of the traveler’s return to work.
Must be settled before subsequent advances are issued.
Alternative - check request if possible for conference registration or hotel
Send requests to Division of University Accounting, ASB, Busch Campus, attn: Lisa Robinson. Questions (x ).
RBHS travel advance contact Gary Kucsan at

15. Expense Report Requirements
Detail of the business reason or purpose for the expenditure, Clear explanations.
Itemization and all original receipts for every expense over $50,( except meals.)
Original signature of the individual traveler requesting reimbursement, and
Approval of the TABER by the traveler’s supervisor or the supervisor’s designee who does not report to the traveler.
Traveler must submit the expense report within 60 days.
TABERs submitted beyond one year after the date(s) of travel will not be reimbursed

16. Reimbursable Travel Expenses
Commercial Air
University will reimburse only for coach class tickets aboard a regularly scheduled commercial carrier.
For reimbursement of airline ticket purchases, proof of payment for the airline ticket. Boarding passes when possible are to be submitted with the TABER.
Commercial Bus/Rail Fares
Reimbursement will be the reasonable actual cost. The ticket stub or a detailed receipt must show the fare. .

17. Reimbursable Travel Expenses (cont’d)
Lodging Reservations
The trip must be more than 100 miles one-way. Exceptions must be approved, explained and included in the reimbursement request and attached to the TABER.
The original receipted hotel bill must substantiate the expenses and must specify rate, date(s) of stay
Proof of Hotel payment must be attached to TABER.

18. Reimbursable Travel Expenses (cont’d)
Car Rental
Must be a business justification or when there is no other means of transportation.
Reimbursement only to the traveler who signed the rental agreement
Original receipts for car rentals and the rental contract must be attached to the TABER.
Should obtain Collision Damage Waiver
Ground Transportation
Includes business miles from the traveler’s home, or from their work site to the airport, bus, or cents per mile in Commuting miles are not reimbursed
A Component of the Business/Accounting/Certificate Program.

19. Reimbursable Travel Expenses (cont’d)
Employee Meal Expenses (3 options)
Option 1) Reimbursement for actual expenses up to $60 per day.
Submit itemized original receipts with proof of payment. Provide details and purpose of meeting.
Do not seek reimbursement for a meal that is included in travel, such as at a conference. Conference agenda is required to substantiate meals provided at conference.
Individual meal expense must be a reasonable portion of the $60/day option. .

20. Reimbursable Travel Expenses (cont’d)
Employee Meal Expenses:
Option 2) Meal allowance – no receipts: $50 per day from major city chart on travel web site
Must be prorated for any day meals are provided at a conference.
This option must be used for entire trip.
Prorated daily allowance for departure and arrival times on travel dates

21. Reimbursable Travel Expenses (cont’d)
Employee Meal Expenses:
Option 3) IRS federal per diem rate from travel web site
This option must be used for entire trip.
Must be prorated for any day meals are provided at a conference.
Prorated daily allowance for departure and arrival times on travel dates

22. Reimbursable Travel Expenses (cont’d)
Employee Meal Expenses:
% of meal per diem rate when a meal is provided at conference:
breakfast %
lunch %
dinner %

23. Reimbursable Travel Expenses (cont’d)
Employee Meal Expenses:
% of meal per diem for departure date
12:01 am to 7:00am %
7:01am to 1:00pm %
1:01pm to 7:00pm %
7:01pm to 12:pm % .

24. Reimbursable Travel Expenses (cont’d)
Employee Meal Expenses:
% of meal per diem for arrival or return date
12:01 am to 7:00am %
7:01am to 1:00pm %
1:01pm to 7:00pm %
7:01pm to 12:pm % .

25. Business Expenses Business Meals for Meetings
Receipts must be original, itemized and include the provider’s name and date, the name(s) of any other person included on the bill, and purpose of the meeting.
Receipt must indicate that bill was paid. Credit card receipts alone are not acceptable.
To determine if business meal expense is appropriate, consult with your supervisor who should use professional judgment in determining whether:
Topic of discussion (meeting) warrants use of University funds for meal expense.
Benefit derived from incurring expense is most effective, efficient and productive way to use university resources.
Fund are available.

26. Business Expenses
UNDER $500 small goods and services for emergency purposes
All violations must be sent to purchasing dept for one time approval if appropriate
Use purchasing dept for goods and services over $500

27. Relocation/Moving Expenses
Rutgers Policy Library
Non taxable employee moving expenses:
Actual moving of household goods, one way airline fare per person, or cents per mile in 2015, and hotel if traveling on ground.
Taxable moving expenses
Reimbursement for any other moving expenses, including house hunting, meals, storage and temporary housing will be reported as gross wages through Payroll on a W-2 form .

28. International Travel Policy
Rutgers Policy Library
GAIA-Global Advancement and Int’l Affairs policy to inform and protect
Employees must //travelregistration.Rutgers.edu
Risk Mgt issues Int’l SOS – an Emergency Travel Assistance Plan
SOS plan for medical, security and travel assistance

29. Examples of Noncompliance
Missing the reason or business purpose for the reimbursement.
Approving of TABER by subordinates.
Failing to provide receipts for all expenses
Expenses that are not Rutgers business-related.
Charging alcohol on state and grant accounts.
Meals included in the cost of conference/meeting fees
Charging a higher per mileage rate for use of personal car than allowed by the University.
Seeking reimbursement for mileage and gas expense concurrently.
Seeking reimbursement for a spouse or family member’s travel costs .

30. Subcode Review Commonly Used: 3490 Travel Advances 3500 Travel/Meals
3510 Travel-Recruitment
3520 Travel-Domestic-DGCA
3530 Travel-Foreign-DGCA
3540 Travel-Consult-DGCA
3550 Employee Moving Exp
3560 Training
3590 Registration/Conf. Fees
For a full listing of expense type sub codes see the SC screen on OFIS.

31. Expense Report References
Regulations and Procedural Manual
Travel, Travel Incidentals and Meal Expense Policy
Policies and Procedures Concerning Employee Relocation
Travel Website See Responsibilities.
Call Dept. Business manager
Tax Dept-Terri Shields, Taber compliance

32. Questions/Comments/Thoughts from Audience???