1. TRAINING THE TRAVELER Presented by: Stephanie Kontour Accounts Payable/Travel Accounting Tech Email: stephanie.kontour@unco.edu Phone: 970-351-2387

2. IRS ACCOUNTABLE PLAN The IRS accountable plan is nontaxable if: – There is a business connection to the expenditures – There is adequate accounting within a reasonable period of time. Overnight travel shall be turned into the University within 60 days from the date of return. One day travel including mileage, parking & tolls only, is limited to a 2 month period (e.g. July 1, 2010 - Aug 31, 2010). – Excess reimbursement or advances shall be returned within a reasonable time. This will only affect Athletic team travel or International travel. If the accountable plan is not followed then travel reimbursements may fall under the non-accountable plan and may be reported to payroll as taxable income. Failure to comply may subject all travel expenses turned into the University to become taxable income under the IRS regulations. Links: http://www.irs.gov/govt/fslg/article/0,,id=164471,00.html http://www.irs.gov/irb/2006-46_IRB/ar08.html Authority: IRS Regulation CFR31.312(a)-3(c) IRS Section 62 (a)(2) and 62(c) IRS Revenue Ruling 2006-56 IRS Employee Reimbursement Plan

3. ELECTRONIC MILEAGE SHEET The new electronic mileage sheet shall be filled out by the traveler or administrative assistant and imported into Xtender for the supervisor or FOAP approver. If the mileage is approved, the supervisor or FOAP approver will approve the file in Xtender and route it to AP-Travel. The electronic mileage sheet will be attached to the traveler’s vendor history in Banner by AP. This will eliminate all paper and will help in expediting payment. The Electronic travel sheet for one day, in-state mileage (tolls & parking included) can be found on the travel site: http://www.unco.edu/acctservices/acctpay/travpro.htm http://www.unco.edu/acctservices/acctpay/travpro.htm

4. When preparing for travel: Prepare a Travel Authorization and have it approved for any overnight or out of state travel no matter the source of funding. Each traveler should pay for their own expenses and get reimbursed for their own expenses (Use the US bankcard whenever possible). Do not pay for another employees airfare or hotel bill. Please ask your business manager or call AP if there is an issue with paying for these expenses. Reimbursements will not be split. EX: Whomever drives their own personal car shall get reimbursed for mileage. Mileage reimbursement will not be split among others carpooling (same with parking, taxi rides, meals, etc.) If a rule or regulation is unclear or needs an explanation. Go to the UNC travel website or call Stephanie Kontour @ 351-2387

5. TRAVEL PRE-AUTHORIZATION (TA) If pre-approval is not completed, the traveler risks not being reimbursed. Accounts payable web page http://www.unco.edu/acctservices/acctpay/travpro.htm http://www.unco.edu/acctservices/acctpay/travpro.htm TA needs to be completed before any overnight travel, out of state and international travel expenses are incurred [employees & non-employees (students, volunteers, guests, & candidates)] Overnight travel will not be reimbursed until all signatures have been obtained Requires signatures from employee, supervisor, fund/org authority if different than supervisor, Dean/Director International travel must be pre-approved by the CFO Colleges may have additional requirements (check with the Business Manager within your area) Non-reimbursable travel still requires pre-approval due to University accountability. TA’s for non-reimbursable travel shall be filed in the department.

6. Travel Pre-Authorization Form If pre-approval is not completed, the traveler risks not being reimbursed. Accounts payable web page http://www.unco.edu/acctservices/acctpay/travpro.htm http://www.unco.edu/acctservices/acctpay/travpro.htm TA needs to be completed before any overnight travel, out of state and international travel expenses are incurred (employees & non-employees including candidates) Overnight travel will not be reimbursed until all signatures have been obtained Requires signatures from employee, supervisor, fund/org authority if different than supervisor, Dean/Director International travel must be pre-approved by the CFO Colleges may have additional requirements (check with the Business Manager within your area)

7. Internet Airfares The traveler may purchase tickets via the internet but does so at their own risk. The traveler is responsible for any disputes that may occur. The US Bank card should be used for purchasing tickets online. Benefit of using the US Bank card: reimbursement will be made before the travel occurs if travel is more than two months from time of purchase.

8. Car Rental Agencies Avis – Discount Code A51400 Advantage – Discount Code 1SOC Budget – Discount Code T143800 Budget Truck – Discount Code 56000133710 Enterprise – Discount Code G65117 Hertz – Discount Code – 65579 Sign up for Hertz Gold for discounts (the $60.00 fee will be waived): http://www.colorado.gov/cs/Satellite/DPA-DCS/PA/1201542229336 The traveler may choose to use another source such as on-line services for car rental but it will be at the travelers own risk and is responsible for any disputes.

9. US Bank Card (VISA) Payment of lodging (account code 77215*) Car Rentals Avis, Budget, Budget Truck, Enterprise and Hertz (account code for car rental 77005) Airfare (account code 77215*) Restaurant charges (will decline at grocery stores) (account code 77215*) Gas stations for rental car gas (account code 77005) *Account codes are for “employee out-of-state” for training purposes, when filling out TE, verify the correct account code (employee, non-employee, in-state, out-of-state, etc.) How do I get reimbursed for airfare in advance? The airfare must be purchased with the US Bank Card (Visa) Airfare should be purchased 2 months in advance A check request shall be prepared. Attach a copy of the travel authorization and airfare receipt to the check request.

10. Tips & Reminders While Traveling Meals – No receipts amount is $7/Breakfast, $11/Lunch, $18/Dinner. Meals – With itemized receipts follows the State per diem chart found at: http://www.colorado.gov/cs/Satellite/DPA-DCS/PA/1201542229293 all receipts shall be itemized (hotel room service also requires itemized receipts). http://www.colorado.gov/cs/Satellite/DPA-DCS/PA/1201542229293 If attending a conference; an agenda, at-a- glance, or schedule shall be submitted with the TE as verification of what meals are reimbursable. Incidentals - $3/night for National travel and $15/night for International travel. Tips for meals when using itemized receipts shall be no more than 20% of the SUBTOTAL. Taxes and tip shall be adjusted to exclude alcohol. The traveler may tip more but will only be reimbursed the 20% of the subtotal.

11. Tips - Tips are not reimbursable unless it is included with payment for taxi/shuttle or meals when using itemized receipts. Parking at DIA (77115) has a maximum reimbursement of $9.00/day. Receipts to save: Itemized hotel, itemized auto rental, airport baggage, airfare, restaurant/grocery/room service (if using itemized per diem rate), parking and taxi (if $25.00 and over). Car rental – Insurance is not reimbursable as the US travel card already carries insurance. Insurance claims for car accidents must be reported to VISA immediately (this is the travelers responsibility), if the accident is not reported to VISA within 45 days, the traveler will be held responsible for costs associated with the accident. Tips & Reminders While Traveling

12. Travel Expense Sheet A travel expense form shall be correctly filled out and approved by the travelers supervisor and FOAP approver (s) for each fund and org used.

13. Travel Expenses Include Airfare and 1 st check bag fee - US Bank Visa Travel Card (account code 77215*) Taxis - Receipt over $25 (account code 77215*) Lodging - Original Itemized Receipt (account code 77215*) Meals – Itemized Per Diem (itemized receipts required) or $36.00/day without receipts, $3 incidental reimbursement for each overnight stay (account code 77215*) Car Rentals & Gas for car rental - Avis, Budget, Budget Truck, Enterprise & Hertz US Bank card required (waive CDW/LDW insurance) (account code 77005) Parking Fees - Reasonable (account code 77215*) $9.00/day max at DIA for parking. Tips, Gratuities & Personal calls - Included in incidental rate (account code 77215*) Shuttles - Reimbursed, no direct bill available (account code 77215*) Internet charges - Reimbursable (account code 72133) Mileage - $.46/mile during 1/1/11 – 12/31/11 and $.45/miles during 1/1/10 – 12/31/10 (account code 77210*) Registration Fees - Procurement Card (account code 72360 – employee professional development) Account codes are for “employee out-of-state” for training purposes, when filling out TE, verify the correct account code (employee, non-employee, in-state, out-of-state, etc.)

14. Common Errors No Pre-Approval (TA) before travel occurred Incomplete or missing FOAP Incorrect or missing bear number Missing conference brochure /agenda / at-a- glance Incidentals incorrectly calculated ($3 per overnight stay & $15 max. for international travel) Missing or credit card receipts (itemized receipts are required) Account codes not broken out correctly

15. Correct Expense Sheet Preparers name and contact number is provided Departure & Return time are noted Expenses are entered in the correct column Account codes are broken out correctly Amounts are correct Pre-paid or previously reimbursed expenses are entered in sec. E Signature of supervisor and FOAP approver provided Agenda attached

16. Commonly Used Account Codes Commonly used account codes may be found at the following link: http://www.unco.edu/acctservices/ftp/acctpay/comobjcds.pdf

17. Travel expense checklist

18. Additional Information The Center for International Education are an official passport application collection center. The Center can also take passport photos. Travel expense sheets need to have the appropriate account codes broken out according to type of expense. In the previous slides, I have broken out account codes for employee out-of-state travel. The following link provides another link to the commonly used account codes: L:\AP\Commonlyusedaccount codes\COMMONLY USED BANNER ACCOUNT CODES.docx L:\AP\Commonlyusedaccount codes\COMMONLY USED BANNER ACCOUNT CODES.docx Travel expense sheets require the appropriate receipts and agendas when applicable. International travel receipts need to be converted to US dollars Travel authorizations and Travel expense sheets shall have the required signatures Travel expense sheets incorrectly completed will be returned to Administrative Assistants for correction, which will delay reimbursement to traveler.

19. Contact Information Stephanie Kontour Accounts Payable Phone: 970-351-2387 Email: stephanie.kontour@unco.edustephanie.kontour@unco.edu Individual or group training is available.