Travel Advance Guideline/Form May 19, 2010 Travel Advance Guideline/Form May 19, 2010 Disbursements & Travel Services Office

Purpose : A travel advance may be issued to minimize financial hardship for employees or students traveling on official UTSA business. The advance should be minimal and other payment methods should first be pursued such as using the CBA card or direct billing. Purpose : A travel advance may be issued to minimize financial hardship for employees or students traveling on official UTSA business. The advance should be minimal and other payment methods should first be pursued such as using the CBA card or direct billing.

Authority – –Board of Regents’ Rules and Regulations Rule – –Internal Revenue Service Accountable Plan Rules Section 62(a)2 Section 62 (c) Authority – –Board of Regents’ Rules and Regulations Rule – –Internal Revenue Service Accountable Plan Rules Section 62(a)2 Section 62 (c)

IRS Accountable Plan – –To be considered an accountable plan, the following three rules must be met: The authorized travel must have a business connection and Travel expenditures must be substantiated - adequately accounted for within a reasonable period of time following university processes, and Any advance amount paid in excess of authorized travel expenses must be returned within a reasonable period after the travel has been completed. IRS Accountable Plan – –To be considered an accountable plan, the following three rules must be met: The authorized travel must have a business connection and Travel expenditures must be substantiated - adequately accounted for within a reasonable period of time following university processes, and Any advance amount paid in excess of authorized travel expenses must be returned within a reasonable period after the travel has been completed.

IRS requires expenses that do not meet the accountable plan rules to be subject to payroll tax withholding.

Travel advances may be requested for those employees or students who: travel infrequently do not have a State of Texas Travel Card when the entirety of out of pocket travel expenses cannot be directly billed If an employee travels more 3 times per year they should obtain a travel card or – –If an employee chooses not to get a travel card, they forego the ability to obtain advances and must use their own funds and request reimbursement. Travel advances may be requested for those employees or students who: travel infrequently do not have a State of Texas Travel Card when the entirety of out of pocket travel expenses cannot be directly billed If an employee travels more 3 times per year they should obtain a travel card or – –If an employee chooses not to get a travel card, they forego the ability to obtain advances and must use their own funds and request reimbursement.

Prospective employees and prospective students are not eligible for an advance. UTSA considers a reasonable period of time to be 30 days. Prospective employees and prospective students are not eligible for an advance. UTSA considers a reasonable period of time to be 30 days.

Travel Advance Form Highlights Travel Advance Form Highlights

Travel Advance Form Highlights – –Renamed the form currently referred as: Local Funds Travel Voucher Local Funds Voucher – –Dual Purpose Form Employees/Students Promissory Note Travel Advance Form Highlights – –Renamed the form currently referred as: Local Funds Travel Voucher Local Funds Voucher – –Dual Purpose Form Employees/Students Promissory Note

Travel Advance Form Highlights (cont.) Estimated Amounts for Expenses – –Meals and lodging – –Addition of Conference Hotel Rates – –Other – ability to list other allowable travel expense amounts – –Approvals Required for advance amounts in excess of $10,000 Additional approvals Required: VP, Dean, Assoc./Asst. Dean, Assoc./Asst. VP. Travel Advance Form Highlights (cont.) Estimated Amounts for Expenses – –Meals and lodging – –Addition of Conference Hotel Rates – –Other – ability to list other allowable travel expense amounts – –Approvals Required for advance amounts in excess of $10,000 Additional approvals Required: VP, Dean, Assoc./Asst. Dean, Assoc./Asst. VP.

Travel Advance Form Highlights (cont.) Methods of Advance Payment – –Check – –Direct Deposit – –Travel Advance Card (TAC) Accounts to be charged: – –26 accounts require Office of Sponsored Programs approval – –14 accounts can only receive advance for meals & lodging. – –36 accounts – not allowed Travel Advance Form Highlights (cont.) Methods of Advance Payment – –Check – –Direct Deposit – –Travel Advance Card (TAC) Accounts to be charged: – –26 accounts require Office of Sponsored Programs approval – –14 accounts can only receive advance for meals & lodging. – –36 accounts – not allowed

Travel Advance Form Highlights (cont. ) Signature or Approvals Required – –Promissory Note Traveler – –Certification of Advance Request Account Administrator or Supervisor if traveler is the Account Administrator – –Departmental Office of Sponsored Programs – if applicable Disbursements & Travel Services Office Travel Advance Form Highlights (cont. ) Signature or Approvals Required – –Promissory Note Traveler – –Certification of Advance Request Account Administrator or Supervisor if traveler is the Account Administrator – –Departmental Office of Sponsored Programs – if applicable Disbursements & Travel Services Office

Effective: – –June 1, 2010 Travel Advance Form – – Provide feedback Questions Effective: – –June 1, 2010 Travel Advance Form – – Provide feedback Questions