1. CWM Travel Policies, Forms & Processes Policy Effective January 1, 2016

2. Agenda  Local Business Meals  Travel General Information  Travel Authorizations  Travel Expense Reimbursement Voucher (TERV)  Transportation  Lodging  Meals and Per Diem; Overtime Meals  Miscellaneous purchases (Other column on TERV)  TERV Examples  SPCC for Travel Purchases

4. Business Meals  A bona fide business meal must be 2 meals/attendees or more  A single meal is not a business meal  The Grant may limit business meal reimbursement to guests only  Charge employee meal to department index.  Business Meals must be submitted to the Travel Office  Two meals on one form  Multiple receipts for the same meal should be added together  Meal Purchaser and Authorization signatures. 

5. Business Meal Form  Snacks not allowed  Signature of Meal Purchaser  Actual meal date on form required (not grocery receipt date)  Specific business meal purpose.  Number of attendees & Names (10 or less).  Must follow College Per Diem Guidelines  Maximum tip 20%.

6. Business Meal Form  Department approval signature  Meals up to 50% over Per Diem.  Justification  2 nd Approval Signature  Preparer’s Name & Extension.  Authorization for meals charged to Grant Funds

8. Travel General  Travel Website sole source of Travel Policies  Policies can be located at http://www.wm.edu/offices/financialoperations/travel/index.php http://www.wm.edu/offices/financialoperations/travel/index.php  Forms can be located at http://www.wm.edu/offices/financialoperations/travel/formsandpolicies/index.php http://www.wm.edu/offices/financialoperations/travel/formsandpolicies/index.php  Travel Expense Reimbursement Voucher (TERV) updated for 2016 OR  Travel Authorization (TA) may be approved prior to OR after travel.  Departments will determine when the TA should be approved.  TA must be approved prior to submitting with the TERV.

9. Travel General NEW this year!  All vouchers must have a Banner ID prior to being submitted to AP for processing  Substitute W-9 is required  Email Substitute W-9 to apvendors@wm.edu apvendors@wm.edu  Wait for AP to send the new Banner ID  5-8 days wait time to create vendor

10. Travel General  Travel vouchers should be submitted to Authorized Approver within 30 days from last travel date.  Mandatory submission within 60 days  Justification for not following Policy must be provided for late vouchers.  If the employee has an advance, the advance must be paid back within the 60-day period.

11. Travel General – Improper Expenditures  All purchases must be considered essential to the operation of the college and in support of its mission to justify the use of State funds.  Examples of improper expenditures are:  Snacks or refreshments  Flight Insurance  Car Rental Upgrades & all rental Options (including GPS)  Laundry charges  In-Room Safes  Valet Parking (unless there is no self-parking option)  Retirement or other employee parties  Holiday decorations  Gifts and flowers  Charitable contributions

13. Travel Requirements – Travel Authorization TRAVEL AUTHORIZATION (TA) is Required when :  Employees travel overnight or take a one-day trip expected to be $500 or more  Guests or Students travel under the following circumstances:  Travel will be grant-funded (even if one day travel of less than $500 in expenditures) prior to travel  OSP requires TAs to be approved prior to travel  Hotel room rate will exceed the allowance  Requires approval of Lodging Exception Request on TA  A Cash Advance is needed  International Travel (outside 48 contiguous states)  Requires approval of Department Dean

14. Travel Requirements – TA (cont’d)  Business Purpose must be specific  Destination must include all locations traveled  Travel Dates must include personal time taken during travel

15. Travel Requirements – TA (cont’d)  International travel approved by Dept Dean  Lodging Exception  100% Allowance  Actual Hotel Rate  All hotels that exceed 100% allowance must have approval

17. Travel Expense Reimbursement Voucher (TERV)  Must have Banner ID Employees must use current home address.  POV Mileage  Excel form calculates mileage  POV Use Statement  Must have original signature for traveler and approver.  Employees must sign their vouchers.

18. Travel Expense Reimbursement Voucher (TERV)  TERV must show all travel dates (include personal days)  One line per date  Airfare, Registration on first actual travel date  Receipt descriptions & amounts for Other column  Amounts should be USD  TERV Preparer  Specific business purpose & location of travel (city/state)  Code only the amount to be reimbursed!

20. TERV - Transportation  Use of Personally Owned Vehicle (POV)  MapQuest print-outs for mileage claims are helpful  For mileage to airports, a copy of your flight itinerary should also be included  200 miles per day or less – full IRS rate.54 (Effective Jan 2016)  Greater than 200 miles per day – fleet rate.235 (Effective Jan 2016)  All Miles driven must be reported  Average Miles per Day option consecutive  Use for 3 consecutive travel days or more  Must show daily breakdown of mileage on TERV  Cost Benefit option  Use Enterprise Rental Cost Calculator – On Procurement’s Website

21. TERV Documentation - Mileage Right way! Must be shown on TERV broken down by day! Wrong way! Mileage – Average Miles Option (continuous travel 3 days or more) (540 Miles round trip over 3 days)

22. TERV Documentation – Mileage Rental Cost-Benefit Option http://www.wm.edu/offices/pr ocurement/procurement_proce sses/required_preferred_purch ases/enterpriserentalcars/WM _Mileage_Calc_2016v1.pdf Enterprise Cost Calculator can be located on Procurement’s website at: Enter Location, round trip miles and number of days you would need the rental.

23. TERV Documentation – Airfare & Rental Cars  Airfare Receipt-Itinerary  Must show flight information, Coach/Economy, Ticket Cost plus taxes and fees, and proof of Payment  Boarding pass not necessary unless it includes criteria above that is not on the receipt  Rental Car Receipt  Must show proof of Payment  Upgrades, GPS, Insurance & Fuel Service Plan disallowed  When claiming fuel reimbursement, the final rental receipt must be included (even if the rental was direct-billed)  If an Upgrade is chosen, justification must be provided

24. TERV Documentation – Missing Receipts  Transport, Tolls & Parking Expenses $75 or less.  No receipt necessary.  Purchase must be explained and amount provided o What was purchased (bus, taxi, parking, etc.). o Business purpose (example: taxi from/to, reason for).  Must indicate “no receipt” on TERV.  All other missing receipts require a Misplaced Receipt Certification (MRC) form approved by supervisor

26. TERV Documentation - Lodging  Lodging – Receipts  Lodging Folio – Must have zero balance or show form of payment.  When per diem is claimed, a hotel folio or internet receipt showing the hotel location, arrival/departure dates, room rate and taxes must be included (even if the hotel is direct-billed)  In-Room Internet – a justification statement must be included for purchase of in-room internet service. The statement must provide the specific business reason for needing in-room service (checking email is not sufficient)  Meals, movies, gym/spa, in-room safe charges disallowed

27. TERV Documentation - Lodging  Standard Lodging Exception up to 200%  Department may approve up to 200% of allowance  TA Lodging Exception Request must be completed and approved. May be approved prior to or after travel depending on department requirements.  Excess Lodging Exception above 200%  Exceeds 200% of allowance (rare occurrence)  Requires approval from the College’s Fiscal Officer. PRIOR TO TRAVEL  Request through the Travel Office PRIOR TO TRAVEL  Comparison of 3 hotels within a 5 mile radius from chosen/event hotel  See example: Hotel Comparison Spreadsheet

28. TERV Documentation - Lodging Over 200% Hotel Cost Comparison Excess Lodging Exception

29. TERV Documentation - Lodging  Room Sharing  Lodging Allowance is a per night rate, NOT a per person rate  Regardless of how many are sharing a room, if the room rate exceeds the allowance, additional approvals are required.  Alternate Method  Each person pays half the room rate and claims half the rate for reimbursement.  Person #2 (who’s name is not on the lodging invoice) must have a statement from person #1 confirming Person #2 paid for half the room

31. TERV Documentation - Meals  Meals - Receipts vs. Per Diem NOT  Receipts for Individual meals are NOT required  Meal receipts must be within College per diem guidelines for each meal  Snacks are not allowed  Alcohol is not allowed  Maximum 20% tip MUST  Business Meal receipts during travel MUST be submitted with the TERV  Business Meal receipts must include the specific business purpose, # of attendees & names (if less than 10), and must follow State meal guidelines  Business Meal receipt amounts must be removed from Per Diem and put into the “Other” column on the TERV  Business Lunch? Only breakfast & dinner should be included in the “Per Diem” column for that day

32. TERV Documentation - Meals  Per Diem for Departure and Return Days  75% of meals and incidentals  Only one Departure and Return day for continuous travel.  Extenuating Circumstance - Did you require overnight stay in a hotel because flight was cancelled?  Red-eye flights  Red-eye flights – an additional day’s per diem is not allowed when arriving after midnight

33. TERV Documentation - Meals  Conference or Training Seminar Meals  Conferences and Training Seminars provide free meals  Agenda Required to review for free meals provided  Meals paid with registration must be deducted from Per Diem  Entire receipt coded as registration  Choosing not to attend a free meal is not justification  No deductions for Reception or Continental Breakfast provided.

34. TERV Documentation - Meal Allowances Domestic Per Diem Calculator – State Allowances http://www.perdiemcalc.net/va-restructured/ International Per Diem Allowances Schedule – Part 1 http://aoprals.state.gov/web920/per_diem.asp Int’l – Part 2 (Meal & Incidentals Breakdown) http://aoprals.state.gov/content.asp?content_id=114&menu_id=78 Hawaii, Alaska and Puerto Rico Allowances http://http://www.defensetravel.dod.mil/site/perdiemCalc.cfm http://http://www.defensetravel.dod.mil/site/perdiemCalc.cfm

35. TERV Documentation – State Allowance Rates  To find Lodging and Meal Per Diem allowances:  Enter 6-digit departure date Ex: Feb 10, 2015 is entered as “021015”  Tab to Return Date block  Enter 6-digit Return date using format above  Tab to “Where” block  Start entering the city name. A drop-down will appear. Select the appropriate city.  OR enter the 2-digit State abbreviation to get a drop down of all cities listed for the state.

36. TERV Documentation – State Allowance Rates  First and Last travel days automatically calculated for 75% of meals and incidentals  Each day’s per diem is dated  Lodging Allowance also shows the 200% allowance amount  Individual Meal allowance amounts provided  No rounding on per diem.

37. TERV Documentation – International Allowance Rates To find Lodging and Meal Per Diem allowances:  Click on drop-down menu  Select Country  Click “Go” International Per Diem – Part 1  Click on appropriate travel month  Click “Go”  Schedule must be printed & attached  Lodging allowances are maximum amounts (including taxes) 75% Travel Days are calculated as.75 x M&IE Rate

38. TERV Documentation – International Allowance Rates International Per Diem – Part 2  Locate M&IE for the City  Use M&IE Meal Breakdown link to find meal and incidental allowances.  Not necessary to print Meals Breakdown, just write amounts on International Schedule To find Meals & Incidentals breakdown

39. TERV Documentation – International Allowance Rates  Do not click any options  Choose appropriate month of travel from the drop-down menu  Click Calculate to get the per diem schedule  Ignore “Proportional Meals”  Lodging Allowance is maximum (includes taxes)  Use International Part 2 link for Meals breakdown Hawaii, Alaska and Puerto Rico Allowances To find Meals & Incidentals breakdown

41. TERV Documentation – Overtime Meals actual  Based on actual expenses  Meals must fall within per diem guidelines  Original Itemized Receipts are required  Without original itemized receipts:  Limit $5 local meals  Limit $10 outside home base cannot  Per Diem allowance cannot be used in place of actual expenses

42. TERV Documentation – Overtime Meals  MUST  MUST include additional documentation outlining normal work schedule & overtime start/end times Example for a 1-day trip  Generally, an employee would not be eligible for an overtime meal until they had out of necessity been on duty for 10 hours  Meal is not reimbursable if taken at the end of the overtime period  Meals taken at the home base after the traveler arrives cannot be reimbursed.  Lunch meal expenses are not reimbursable under the provisions of the overtime meal reimbursement policy  Overtime Meals are Taxable as income to the employee 712870  Must be coded to Accounting Code 712870

44. TERV Documentation – “Miscellaneous” What belongs in the “Other” column on the TERV?  Everything except mileage, airfare, per diem and lodging  Business meals  Train or bus tickets, metro tickets, taxi and tolls  Airline baggage charges  Car Rentals, Gas & Parking o Rentals & Airport Parking should be broken down on the TERV by day  Miscellaneous business purchases during travel (books, postage, supplies, etc.)

45. TERV Documentation – Miscellaneous  All receipts provided should be itemized originals.  International receipts must be translated and converted to USD  For lost receipts, the traveler must complete a Misplaced Receipt Certificate (MRC) which must be approved by the supervisor and include what was done to retrieve a duplicate receipt  Do not use highlighters or scotch tape on receipt printing.  Expense Coding  The TERV must be properly coded with funding indexes and expense type account codes  When Conferences or formal Training Seminars are attended, all expenses should be coded to 712270 except Registration which should be coded to 712240  Membership fees paid with Registration must be coded to 712210

46. TERV Documentation - Examples What should be put into the Date Description?  Description of items that make up the “Other” column total  Special circumstances that require explanation  Explanation of transport items with no receipt

47. TERV Documentation – Examples  The TERV should include the Preparer’s Name and contact phone number in case we have any questions  The total of the separately-coded amounts must equal the total reimbursement to be paid.  Description Field should contain all business events and specific business purposes for travel and City/State or City/Country.

48. Finally... The TERV must include original signatures of the traveler and the supervisor or department designee Unable to obtain Traveler Original Signature College departments may have a guest (i.e. speaker/lecturer/ presenter) visit for the purpose of conducting a lecture or presentation. The visitor may actually be on the premises for one day only and therefore not available to sign the TERV once prepared. To accommodate the business of the College for guest travel payments, an exception to policy has been approved and it reads as follows: The Travel Accounts Payable department will accept written authorization from guest, email or fax, authorizing office managers to prepare the travel voucher on their behalf. The proper way to sign for others is: YOUR SIGNATURE for THE TRAVELER’S NAME

49. Questions

51. TRAVEL - Small Purchase Charge Card (SPCC)  Travel restrictions lifted?  TA required for all employees.  Lodging  Pre-pay is NOT allowed except for First night only to hold room. SPCC must be credited and charged to personal card.  Hotel Folio must show details (arrival/departure dates, room rate, taxes) and cannot include disallowed items.  Airline and Rail Tickets  Travel Agency Invoice or Internet Receipt – must show flight details & economy class.  Rental Car – final detailed receipt required.  Upgrades require justification cannot  SPCC cannot be used for Moving & Relocation Charges.

52. SPCC (cont’d)  Disallowed items cannot be charged to SPCC  Snacks, Gifts, Party Decor & Cards, Charitable Contributions.  Meals that exceed 150%.  Meal tips that exceed 20%.  Lodging that exceeds 200%.  Transport tips that exceed 15%.  VA sales taxes allowed for prepared food ONLY.  SPCC Audited by Travel Office  Same documentation required for SPCC as required for TERVs.  Purchases with Policy violations will be flagged.  Procurement Office receives report of cardholder violations.  Procurement may suspend or terminate card for multiple Policy violations.  Payments of disallowed items may be required to be paid back to the College.

53. SPCC (cont’d) NEW Form! SPCC Business Meal Upload Form Contains all required components of the business meal plus justification for up to 50% over and approver’s signature. Found on Procurement website under Forms. http://www.wm.edu/offices/procurement/fo rms/index.php

54. Questions

55. Our Commitment to you...  To provide reimbursement of travel vouchers in a timely manner.  Reduce the number of processing days for travel vouchers.  Ensure expenses comply with the College’s Travel Policy so as not to jeopardize future Federal and State funding.  We’re here for you – call or email us anytime you have a question.

56. Travel Office Contacts Sharon Harrington Travel Manager slharrington@wm.eduslharrington@wm.edu (757) 221-3445 LaDonna Jarvis Travel Accounts Specialist lmjarvis@wm.edulmjarvis@wm.edu (757) 221-2836