1. Cal Poly Travel Policy Implementation
Cal Poly, San Luis Obispo
Cal Poly Travel Policy Implementation
12/28/2018

2. Agenda Introduce new travel policy
Discuss differences between old vs. new policy
Review the new travel claim form
Domestic travel claim example
International travel claim example
Taxability of international travel with personal use
Responsibilities of traveler and approver
General travel reminders
12/28/2018

3. Cal Poly Travel Policy Implementation
Effective Fall quarter, Cal Poly will implement a new system-wide travel policy developed by the Chancellors Office (CO) with campus input.
The existing policy covers Moving and Relocation expenses and Travel, and was developed by Human Resources Administration (HRA) at the CO.
The new CSU travel policy only covers travel and was developed by the finance area of the CO. HRA will continue to manage Moving and Relocation policy.

4. Cal Poly Travel Policy Implementation
The new travel policy makes significant revisions in the following areas:
Reimbursement rates
International vs. domestic travel
Potential tax consequences of personal travel

5. Changes in Domestic Travel Reimbursement Rates
Meals
Currently travelers claim $50.00 per day
New Policy will allow traveler to claim actual meal expenses up to $55 per day
Meals do not need to be substantiated by a receipt unless the individual meal is $25 or more
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

6. Changes in Domestic Travel Reimbursement Rates
Meals for a partial day of travel will be pro-rated differently as follows:
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, and
If you leave prior to 6 PM then you can claim up to one third of the $55.00 maximum reimbursement
12/28/2018

7. Changes in Domestic Travel Reimbursement Rates
Incidentals
Currently there is a $5 incidental rate
New Policy increases the incidental rate to $7
Example:
Incidentals can include tips to baggage carriers, mailing costs, etc.

8. Changes in Domestic Travel Reimbursement Rates
Lodging
Actual lodging expenses may be claimed
Expenses claimed should be reasonable
Receipts are always required

9. New Travel Claim Form

10. New Travel Claim Form Identifying Information Section Domestic Travel Claim Example

11. New Travel Claim Form Expenses Incurred Section Domestic Travel Claim Example

12. Approval/Rates/Total Cost Section Domestic Travel Claim Example
New Travel Claim Form
Approval/Rates/Total Cost Section Domestic Travel Claim Example

13. Changes in International Travel Reimbursement Rates
Meals and incidental expenses for international travel are all reimbursed based on published federal government per diems for the specific location.
Lodging expenses for international travel are reimbursed based on actual expenses, up to the federal government per diem allowed, and must be supported by a receipt.
The Federal government per diems can be found at the following link:

14. Federal Government Per Diem Example for Spain
Country Name
Post Name
Season Begin
Season End
Maximum Lodging Rate
M & IE Rate
Maximum Per Diem Rate
Footnote
Effective Date
SPAIN
Almeria
01/01
12/31
209
135
344
N/A
05/01/2011
Balearic Islands
244
152
396
Barcelona
303
156
459
Bilbao
199 98
297
Fuengirola
196
111
307
La Coruna
187
113
300
Las Palmas de Gran Canaria
238
119
357
Madrid
291
162
453
Malaga
186
123
309
Country: SPAIN Publication Date: 05/01/2011

15. New Travel Claim Form Identifying Information Section International Travel Claim Example
12/28/2018

16. New Travel Claim Form Expenses Incurred Section International Travel Claim Example
12/28/2018

17. New Travel Claim Form Approval/Rates/Total Cost Section International Travel Claim Example

18. Taxability of International Travel with Personal Use
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

19. Taxability of International Travel with Personal Use
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

20. Taxability of International Travel with Personal Use
Example:
An employee travels to London for 10 days, of which 7 days are business related and 3 days are personal; 70% of the trip is business and 30% is 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 one week and at least 25% personal, the employee must be taxed on 30% of the airfare, which is considered personal use under IRS regulations (personal component:3 days/10 days = 30%)
The determination of what constitutes a personal vs. business day is between the traveler and approver. As a general rule, any travel days that the employee records as accrued leave time, such as vacation, would be considered a personal day.

21. Traveler Responsibility
The person due the reimbursement for travel costs incurred is responsible for:
Submitting travel claims within 10 days from the return of the trip.
Providing business purpose and dates of each trip.
Certifying he/she:
Received pre-authorization to travel (i.e. complete a 1A form)
Traveled on official business
Actually spent the amount for listed expenses
Has verified the amount due is accurate
Has not and will not seek reimbursement for 1) a duplicate claim or 2) from any other source
Return to the University within 10 days, any reimbursement or payment issued by the University which subsequently results in a refund to the individual.
12/28/2018

22. Approving Authority Responsibility
The approving authority is responsible for:
Ensuring expenses charged to his/her accounts are supported by sufficient funds and ensuring appropriateness of use of funds.
Ensuring expenses requested are reasonable and supported by a business purpose or justification.
Validating, to the extent possible, that the expenses listed were actually incurred by the employee and that appropriate supporting documentation is attached.
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.
12/28/2018

23. General Travel Reminders
All travel must be pre-authorized by completing a travel 1-A form
Employees should not have more than one travel advance outstanding simultaneously
Travel claims are due in the Travel office no later than 10 days after returning from your trip
Receipts must be itemized, a credit card summary receipt is not sufficient.
Paper receipts to substantiate expenses that are less than 8.5 by 11 inches in size should be taped onto an 8.5 by 11 sheet of paper in order to help facilitate the document imaging process
Travelers should always strive to use the most affordable means of travel

24. Thank You for Attending !