AFD Business Connection

Travel 101 Open Forum Marc Benadiba Director, Fiscal Services February 21, 2014

AFD Business Connection
Refresh travel policy and reimbursement rates Traveler and Approver Responsibilities Travel Pre-Authorization Changes Travel claim form Domestic travel claim example International travel claim example Taxability of international travel with personal use General travel reminders

Traveler’s Responsibilities Receive documented pre-authorization to travel, which includes purpose and inclusive dates of trip Submitting a travel claim for reimbursement the traveler makes the following explicit certifications Travel was for official university business Actually spent the amount for listed expenses Has verified the amount due is accurate Has not and will not seek reimbursement for amounts previously reimbursed

Approving Authority Responsibilities Reviewing and approving the business purpose and ensuring the request is in compliance with any applicable sponsored project/grant requirements. Approving/denying payment of the travel claim in a timely manner. Denying expenses not directly related to official University business.

11/29/2018

Travel Pre-Authorization Form

Travel Claim Form

Meal Reimbursements for Continental United States Travel CSU Travel Policy allows traveler to claim actual meal expenses incurred up to a $55 cap per day Meals do not need to be substantiated by a receipt unless the individual meal is $25 or more Per the CSU Travel Policy, the $55 cap shall not be treated as a per diem Example: If you spent $10/$15/$20 on breakfast/ lunch/dinner, then you should only be claiming $45 in meals for the day, not $55

Meal Reimbursements for Continental United States Travel-Partial Days If you leave prior to 9 AM then you can claim up to $55.00 in meals expenses incurred If you leave prior to 2 PM then you can claim up to two thirds of the $55.00 maximum reimbursement If you leave prior to 6 PM then you can claim up to one third of the $55.00 maximum reimbursement

Meals for < 24 Hour Travel If travel includes an overnight stay then meal expenses incurred may be reimbursed up to the $55 cap If travel does not include an overnight stay then breakfast and dinner expenses incurred may be reimbursed up to the $55 cap and will be treated as income for payroll tax purposes Under no circumstances will lunch expenses be reimbursed for < 24 hour travel

Incidental Reimbursements for Continental United States Travel Reimbursement for incidental expenses incurred are capped at $7 per day Examples: Incidentals can include tips to baggage carriers, mailing costs, hotel business center charges, etc.

Lodging Reimbursements for Continental United States Travel Actual lodging expenses may be claimed Expenses claimed should be reasonable Detailed receipts are always required Nightly rate, excluding taxes, cannot exceed $175 unless supported with justification and pre-approval >$175 justification is documented and approved on the Travel Pre-Authorization Form

Mileage Reimbursements-Continental United States Travel Mileage is reimbursed at 56 cents per mile Rate includes reimbursement for fuel, insurance registration costs and wear and tear Travelers using a private vehicle should not submit actual fuel charges for reimbursement (only allowed for rental car arrangements)

University, Cal Poly Corporation and Cal Poly Foundation Travel must be Pre-Authorized Source of funding does not change requirement Travel pre-authorization is documented via the Travel Pre-Authorization Form (Form 1A) Department retains the Form 1A Form 1A copy is forwarded to the Travel Office prior to travel if a Travel Advance is required Form 1A must accompany the Travel Claim when submitted to the Travel Office for processing

Continental United States Travel Example Faculty member travels to Manhattan for a conference Faculty member lives in Atascadero and flies out of Santa Maria for a 3 day trip The conference is being held at a Marriott hotel in Manhattan at a rate of $220 per night The employee will be hosting a meal for Faculty from another University to collaborate on a project

Travel Claim Form Example

Travel Claim Form Example (Cont.)

Travel Claim Form reminders List any Travel Advances received List the time AND date of departure and arrival Submit Travel Claim Form within 10 days of trip return Include travel expenses not incurred by the traveler Airfare through Giselle’s Travel Rental car from Enterprise Conference Fees paid via a ProCard

International Travel Significantly different than Continental U.S. Travel Meals and incidentals are combined per day and claimed for amounts incurred up to the published federal government per diem No receipts required Lodging expenses incurred are claimed up to the published federal government per diem Receipts always required The per diem amounts should be used as a cap The Federal government per diems can be found at the bottom of the Travel Claim Form

Foreign Per Diem Rates

International Travel (cont.) Authorization to travel internationally must be obtained through the Cal Poly International Center (CPIC) prior to making any arrangements CPIC’s web site contains the required pre-authorization documents and walks the traveler thru the process step by step Due to an elevated level of risk and higher cost associated with international travel, travel must be planned well in advance See CPIC’s website for planning timeframes

International Travel Example Professor flies out of San Luis Obispo Travels to Lake Como in Italy to present at an air quality conference Two Day conference, staying three nights and four days Lodging costs not included in conference rate Meals are not included in the conference rate

Lake Como Italia!

Per Diem Rates for Como Italy

Travel Pre-Authorization Form

International Travel Approvals

Travel Claim Form

International Business Travel Combined with Personal Travel Depending on the amount of personal travel days that you combine with your Cal Poly travel, some of your travel costs could be subject to income tax The CSU has adopted IRS standards to determine when and if the combination of personal and business travel creates a taxable event for the traveler

According to the IRS there is a taxable event if both of the following conditions are met: The total period of the trip is longer than one week and At least 25% of the trip is personal

International Travel with Business Use Example An employee travels to London for 10 days. 7 days are business related and 3 days are personal The traveler is reimbursed for airfare and 7 days of meals and lodging. The other 3 days of meals and lodging are considered personal and are not reimbursed Since the trip was longer than 7 days and over 25% were personal days, the employee will be taxed based on 30% of the cost of airfare (personal component: 3 days/10 days = 30%)

Contacts Name Entity Title Phone Marc Benadiba University Director, Payroll and Accounts Payable Roxanne McDermott Accounts Payable Lead Heather Stewart Travel Coordinator Cindy Boone Cal Poly Corporation Payroll and Accounts Receivable Manager Julia Perez Accounts Receivable Debbie Tuson Cal Poly Foundation Campus Programs Analyst

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