1. UAF Travel Presented by Geoff Jacobs

2. UA Regulation R05.02.060.A – Why does it matter? Components of travel Travel Forms UA Accounting Manual

3. UA Regulation R05.02.060.A - Why does it matter? UA is a state university governed by the Board of Regents, established in the State of Alaska Constitution, Article VII, Section 3. The Board of Regents sets UA policy and the UA president approves university regulation to support the policy.

4. P05.02.060. Travel and Relocation A.The university shall reimburse regents, employees, students and others for travel expenses incurred for authorized travel on behalf of the university in accordance with IRS requirements and University Regulation. B.The university may provide employees moving or relocation allowances at the time of hire or relocation to another work location. Such payments shall be made and reported in accordance with IRS requirements and University Regulation. C.Each department or unit that uses a corporate travel program that accrues university mileage or ticket credits must conduct accountability processes in accordance with University Regulation.

5. Components of travel Approval Airfare Mileage (POV) Lodging Meals & Incidental Travel Expenses Rental Cars Parking Personal Travel combined with Business Travel Group Travel Other non-travel expenses incurred while traveling

6. Approval Who can approve and when? – Some personnel can approve their own in-state and out-of-state travel, when authorized by the chancellor. – In-state travel requires approval of the supervisor and the person authorized to expend the funds. – Out-of-state and International travel requires approval of the supervisor, the person authorized to expend the funds, and the position the chancellor has delegated authority to. – A TA must be approved prior to committing university funds.

7. Approval What do you need when unauthorized travel takes place? – Written justification and corrective action by the traveler and the traveler’s department head is required. – In the backup include a statement detailing why there wasn’t an approved authorization prior to the trip.

8. Airfare What can we pay or reimburse for? – Travel routing must be by the most direct route and efficient mode available. Note: The most direct route isn’t always the most cost effective. The reasonable person test should be applied to determine what is appropriate to purchase / reimburse. – Flights purchased must be coach. – When flying internationally on Federal funds we must comply with the Fly America Act. – Change Fees and Add Collects when a business justification is provided.

9. Mileage (POV) When can this mode of transportation be used? – When it is the most direct route and efficient mode available. – When there is a business reason, e.g. transporting gear or multiple personnel. – When the cost is less than flying to do so (comparison should be attached). The traveler can choose to drive as long as we only reimburse the traveler for the expenses they would incur if they traveled utilizing the most direct and efficient mode available. – Note: Map quest, Google Maps, or the mileage sheet showing odometer readings is required backup.

10. Lodging What can we pay or reimburse for? – Lodging reimbursement is limited to the business days. Business justification must be provided to support travel and lodging one day before and/or one day after the business days. What methods can be used for reimbursement? – We can pay or reimburse up to 1.5 times the federal standard rate (GSA), of the location the traveler is staying the night. – When non-commercial lodging is needed we can reimburse for 15 percent of the federal standard rate (GSA), of the location the traveler is staying the night, rounded up to the next dollar.

11. Lodging Continued …. What is required when lodging exceeds 1.5 times (150%) the Fed standard rate? – A business justification and supervisor approval. A common justification is the hotel is the conference location.

12. Meals & Incidental Travel Expenses What M&IE cannot be reimbursed? – Alcohol – Tips for meals when claiming per diem What methods can be used for reimbursement and how are they applied? Per diem at the federal rate in the locality in which the traveler spends the night, except for Anchorage, Fairbanks, Juneau and their surrounding communities (the rate for these locations is set by the UA president). The M&IE rates can be found on the UAF travel website. Actual cost of M&IE not to exceed the daily per diem rate. A per diem rate approved on the authorization that is less than the normally allowable rate. Note: Time in travel status must exceed 12 hours to receive reimbursement for M&IE. Note: M&IE allowances shall not exceed the maximum M&IE rate authorized to be paid for the place of final destination, regardless of start of transit time, and cannot exceed a 24 hour day, regardless of time zones or elapsed transit time. What about for same day travel within Alaska? – For same-day travel within Alaska, the per-diem rate for the destination location shall be used.

13. Meals & Incidental Travel Expenses Continued …. How do you calculate allowable per diem for the day travel begins or ends? – For the day travel begins or ends: The traveler shall be allowed one- half (1/2) of the basic meal and incidental expense (M&IE) allowance for each half-day period during which the traveler was on travel status. The half-day periods are as follows: » Midnight to Noon » Noon to Midnight When do we need to deduct for meals? – When meals are made available at no cost to the traveler, such as meals provided at conferences, meetings, or at hotels. Note: Snacks, airline meals, and continental breakfasts do not need to be deducted. If a traveler has a dietary restriction or a business justification for not partaking in the provided meal please note this on the expense report. What are incidental travel expenses? – Incidental expenses include fees, gratuities and tips for services of maids, waiters, and baggage handlers.

14. Meals & Incidental Travel Expenses Continued …. When is the long-term M&IE rate used? – The long-term per diem rate allowance is the rate used for trips of long duration (greater than 30 days). The long-term per diem rate may not be used after six consecutive months in one location, unless a continuation has been approved in advance by the travel administrator. – The amount used for long-term per diem allowance is equal to 70 percent of the short- term meal and incidental allowance rounded up to the nearest dollar.

15. Rental Cars When can a car be rented? – When use is in the best interest of the university and approved in advance on a Travel Authorization. What Can we pay or reimburse for? – The traveler must obtain the lowest and most economical rate offered to university or government agencies for the type of vehicle necessary to meet the business needs of the traveler. – A standard (mid-size, intermediate) sized car is to be rented. – University owned vehicles from Facilities must be reported on the expense report as a travel expense.

16. Rental Cars Continued …. What is required when renting an out-of-class vehicle? – A business justification for a larger class vehicle is required and must be attached to the expense report. An example of a business justification can be 4 or more passengers, road conditions, or vehicle storage space for luggage or equipment. When can car insurance be reimbursable? – When the traveler is not a UA employee. – When renting vans or other unusually high value vehicles. – When in foreign countries except for Canada, who accepts the university’s self-insurance.

17. Parking What can we pay for? – Parking at the airport. – Parking at meeting locations. – Parking at the hotel. Note: If the only option at the hotel is valet, support such as a hotel fact sheet, is required to substantiate the charge.

18. Personal Travel combined with Business Travel What’s needed? – A cost comparison itinerary showing the most direct routes and/or efficient modes for the business purpose must be completed at the time the travel is approved on the Travel Authorization Form. – The comparison must be attached to the Travel Expense Report. » Note: Failure to secure a cost comparison prior to travel, may result in reimbursements being disallowed. What can we pay for? – The university can pay or reimburse up to the cost of the comparison. – The university can only pay or reimburse for expenses incurred during the business time frame, established by the comparison.

19. Personal Travel combined with Business Travel Continued …. After the Fact / Future Dated Comparisons – This method of providing comparisons is not the preferred way to establish business need. However this method is necessary when comparisons were not provided when the TA was approved. – Two future dated comparisons must be pulled. One representing business need and one representing what the traveler actually traveled on. These are pulled taking into consideration the amount of days when the TA was approved to when the travel took place using the same days of the week. – The out come of comparing these two future dated comparisons effects what can be reimbursed. If the future dated business comparison is more or equal to the future dated business with personal the traveler can be reimbursed what was purchased. However if the future dated business comparison is less than the future dated business with personal, the traveler is reimbursed less the difference of these future dated comparisons.

20. Group Travel What is group travel and how is it processed? – Group travel is when one person is designated as the group leader to incur all travel expenses associated with the trip. There will be one TA and one TER for the trip under the group leader. – UA regulation allows for 2 methods for receiving reimbursement for meals associated with group travel. One option is to submit the receipts for meals (not to exceed per diem) with a statement from the group members stating that all meals were provided. The other option is to hand out a meal allowance (not to exceed per diem) and have each traveler sign for the money received, this then acts as a receipt for the group leader to be reimbursed.

21. Other non-travel expenses incurred while traveling What can we pay or reimburse for? – Special clothing, camping gear, tools, and other supplies and miscellaneous expenses required to accomplish the travel objective are allowable expenses. Note: Ensure that the correct account code is used to capture these non-travel expenses.

22. Travel Forms Travel Authorization (TA/AT) Travel Expense Report (TER/ER)

23. Travel Authorization (TA/AT) What is a TA form and when is one needed? – The official approval form for documentation of all estimated costs associated with a specific trip to meet federal income tax, and internal reporting requirements, encumbrance of funds, expected travel dates and approval of related advances. The TA must be completed if travel includes any of the following: airfare, lodging, transportation rental costs, or meals and incidental per diem.

24. Travel Authorization (TA/AT) Continued …. What is important information to include on the TA? – Legal name – UA affiliation – UA ID number – Correct address (if not setup for direct deposit) – Birth Date (if purchasing ticket) – Travel dates – Personal time (business comparison) – Reason for trip (a sentence e.g. collecting methane samples rather than field work) – Estimated costs – Fund number, Organizational Code, and Account Code – Appropriate approvals – Travel Advance Request – Encumbrance amount

25. Travel Authorization (TA/AT) Continued …. How do you find if a traveler has traveled for the university before? – You can check in Banner. » FAIVNDH (Vendor Detail History) » FOAIDEN (Person Identification Form – Finance)

26. Travel Expense Report (TER/ER) What is a TER form and when is one needed? – The official document used by the traveler and the department to approve actual travel costs and travel dates associated with an authorized trip. A Travel Expense Report is required for all travel conducted under a Travel Authorization Form, including travel for which all expenses are paid directly by the university.

27. Travel Expense Report (TER/ER) Continued …. What is important information to include on the TER? – Legal traveler name – UA affiliation – UA ID number – TA number (if paper) – Fund number, Organizational Code, and Account Code (to be paid from) – Method of receiving reimbursement (direct deposit, check mailed home, or mailed to the department) – Indicate if a partial or a final – Department – Reason for trip – Clearly show time in travel status for business. » Travel status is defined as the when the traveler leaves their home or duty location and returns to their home or duty location. – Indicate personal time if applicable. – Deduct for provided meals or provide a justification when not deducting for a provided meal. – Expenses claiming reimbursement for & travel expenses paid by the university directly. – Report travel advance (if applicable) – Clearly indicate the expenses that are reimbursable to the traveler and the expenses paid by the university. – Appropriate approval(s)

28. Travel Expense Report (TER/ER) Continued …. What backup is needed? Approved TER / ER Detail Report Approved TA / AT Detail Report (showing as approved) Agenda & Registration Information Lodging receipt(s) (justification if over 1.5 times) Airfare receipt(s) Airfare Comparison(s) if applicable Ground Transportation receipt(s) Miscellaneous receipts Narrative on any unusual or unclear changes or travel routing that will provide clear documentation – Note: Scanned receipts or receipted invoices will be submitted for reimbursement. Receipts are required for all travel expenses for which reimbursement is claimed.

29. Travel Expense Report (TER/ER) Continued …. How do you find if a traveler is setup to receive reimbursements via direct deposit? – You can check this in Banner. » TSAAREV (Account Detail Review Form – Student) – Or the traveler can check in UAOnline. When should travelers expect reimbursement? – Reimbursement of travel expenses will be made to the traveler within 15 business days after receipt of a properly completed and approved travel expense report by the business or travel office.

30. UA Accounting Manual Account Codes – What determines the correct account code to use? The Program Code associated with the Organization Code and the fund type. – What account codes can be used for field work or program work in AK? If program code is GA – 2010 is used » If program code is GA but funding is type 2 (restricted), 2025 is used. If program code is IN – 2025 is used If program code is ID – 2021 is used

31. Contact Information Geoff Jacobs, Transaction Manager 201 Administrative Services Center Email: gajacobs@alaska.edu Phone: (907) 474-6170gajacobs@alaska.edu Dawniel Dupee, Travel Auditor 205 Administrative Services Center Email: dadupee@alaska.edu Phone: (907) 474-2413dadupee@alaska.edu Travel Email: uaf-ofa-travel@alaska.eduuaf-ofa-travel@alaska.edu Travel Website: http://www.uaf.edu/finserv/finance- accounting/travel/http://www.uaf.edu/finserv/finance- accounting/travel/