The policy and regulations governing Travel (BFB G-28) applies to all official University travel, including travel funded under federal grants and contracts. For a complete discussion of University policy and procedures on travel, please refer to Business and Finance Bulletin G-28. This information is also posted on the UCR Accounting Office home page, Accounts Payable/Travel section. All official University travel shall be properly authorized, reported, and reimbursed; under no circumstances shall expenses for personal travel be charged to, or be temporarily funded by the University, unless otherwise noted in the Policy. It is the traveler's responsibility to report his or her actual travel expenses in a responsible and ethical manner, in accordance with the regulations set forth in the Policy.
- APPROVAL OF TRAVEL
Travelers may not approve the reimbursement of their own travel expenses. In addition, an employee shall not approve the travel expenses of an individual to whom he or she reports either directly or indirectly. Authority to approve exceptions to the Travel policy has been re-delegated to the Deans/Vice Chancellors and the Executive Vice Chancellor.
- PAYMENT OF TRAVEL
Prepaid expenses such as transportation tickets and conference fees may be billed directly to the University. For more information please see UCR P&P manual 900-40: Travel Advances, Cash Advances, Direct Charges for Airfare and Registration Fees and Local Hotels. Under guidelines established by the University of California, Riverside, corporate travel cards may be issued to employees who travel on official University business. US Bank Visa card is the official corporate travel card for UCR. Please see UCR P&P manual 900-05: Travel and Entertainment corporate card program. Any traveler issued the card is required to use the card to pay for all expenses related to official University business travel, including lodging and subsistence, except where the card is not accepted.
Travelers are required to use their corporate travel card to obtain cash advances for expenses incurred in connection with official University business travel. Reasonable fees charged for obtaining a cash advance using the corporate travel card are eligible for reimbursement. Travelers who cannot obtain a cash advance through a corporate card may request a cash advance, under circumstances specified in the policy. Please see UCR P&P manual 900-40 for eligibility for cash advances. Cash advance must be returned immediately if an authorized trip is cancelled or indefinitely postponed.
- REPORTING TRAVEL EXPENSES
- Travel Expense Voucher (Form U85) reporting all expenses and advances pertaining to a particular trip must be submitted to the campus accounting office within 21 days of the end of the trip unless there is recurrent local travel. For trips lasting over 30 days, the traveler must submit a quarterly report of expenditures to the campus accounting office. Except for direct billing arrangements that have been approved in advance, a Voucher must be processed even if no reimbursement is due the traveler. You can download the Excel 7.0 version of the Travel Expense Voucher from the UCR Accounting Office home page - various forms. Instructions on how to download the forms can be obtained from this site.
Substantiation of expenses must include the following:
- The date and time of departure from and return to the traveler's headquarters or residence;
- The origin and destination of the trip and the route taken;
- The purpose for travel or the nature of the business benefit derived as a result of the travel; and
- The amount of each expenditure, listed by date and location.
Receipts:
Electronic receipts are acceptable provided that the detail contained therein is equivalent to the level of detail contained in an acceptable paper record. Please tape all receipts to a full sheet of paper and attach them to the travel voucher in the same sequence as the entry of their totals on the voucher. Identify or clearly reference attachments. Please indicate the exchange rate used for each receipt when applicable. The original of the following receipts must be submitted with the Travel Voucher:
- All airline expenses
- All itemized lodging expenses for domestic travel
- All rental car expenses
- Gifts provided to a host costing $25 or more (only one gift per stay to a maximum of $75)
M&IE and miscellaneous expenses of $75 or more. University travelers are reimbursed for actual meal and incidental expenses (M&IE) incurred, up to the ceilings indicated below. Although University domestic travel policy does not require the submission of supporting receipts for meal reimbursements not exceeding the meal limits, the University's payment for the meal expense is intended to reimburse the employee for the actual meal expenses incurred and is not a per diem or entitlement. In instances when meals have been provided, for example: by a host school, the organization conducting a conference or seminar or by the airline in-flight. An actual meal expense has NOT incurred. Requesting reimbursement from the University for meal expenses based on the meal limit set by policy is not proper.
Original Receipts Not Available:
In cases where original receipts have been lost or are otherwise unavailable, a traveler can submit a "Declaration of Missing Evidence" located on Attachment A (at the end of this policy) with his/her Travel Expense Voucher in place of a missing original receipt. This form can also be found at the UCR Accounting Office home page - various forms. Instructions on how to download the Word 7.0 document can be obtained from this site. The completed form will be accepted as adequate documentation for the expenditure and the travel voucher will be processed without Vice Chancellor or Executive Vice Chancellor approval. It is intended that the form will be used only in unusual situations when either an original receipt is unavailable or lost. Acceptance of the form is subject to the frequency of its use and the explanation for the unavailable receipt.
The traveler must sign the Travel Expense Voucher certifying that the amounts claimed are a true statement of the expenses incurred on official University business and that the original of all required receipts has been submitted. The voucher must be approved for payment by the department head or a person to whom such authority has been delegated, as evidenced by a Signature Authorization Form on file with the campus Accounting Office.
- TRANSPORTATION EXPENSES
Transportation expenses shall be reimbursed based on the most economical mode of transportation and the most commonly traveled route consistent with the authorized purpose of the trip. Transportation tickets should be procured in advance in order to obtain any discounts offered by the carrier or negotiated by the University.
- Mileage Expenses
Mileage shall ordinarily be computed between the traveler's headquarters and the common carrier or destination. Expenses for travel between the traveler's residence and headquarters (commuting expense) shall not be allowed. However, mileage expenses may be allowed between the traveler's residence and the common carrier or destination if University business travel originates or terminates before or after the traveler's working hours, or if travel originates or terminates during a regularly scheduled day off.
- Air Travel
Commercial Airlines: Coach class or any discounted class shall be used in the interest of economy. Reimbursement of business or first-class travel is not allowed except as described below. It may be authorized when the use of such travel is necessary to reasonably accommodate a disability or special medical need of a traveler. The traveler's disability or medical need must be documented on the Travel Expense Voucher or on an attached written statement. Travelers will not be reimbursed for non-cash certificates used for the purchase of transportation tickets, e.g., frequent flyer miles, personal vouchers.
- U.S. Flag Air Carriers:
Under the Fly America Act, only U.S. carriers shall be used for travel reimbursed from federal grants and contracts, unless one of the following exceptions applies:
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Use of U.S. carrier service would extend travel time, including delay at origin, by 24 hours or more:
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U.S. carriers do not offer nonstop or direct service between origin and destination. However, a U.S. carrier must be used on every portion of the route where it provides service unless, when compared to using a foreign air carrier, such use would:
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Increase the number of aircraft changes outside the United States by two or more; or
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Extend travel time by at least 6 hours or more; or
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Require a connecting time of 4 hours or more at an overseas interchange point.
Reimbursement of travel on a foreign air carrier may be denied in the absence of such justification.
- Private Aircraft:
Before a private aircraft (including a rented aircraft) may be used for official travel, the pilot must register with and obtain written approval from the Executive Vice Chancellor, Vice Chancellors and Deans, and meet the other requirements specified in the Policy. The rate for the use of privately owned aircraft is $ .85 cents per air mile. Mileage reimbursement, however, cannot exceed the cost of the lowest regular coach fare available for the location of travel from a standard commercial air carrier, plus the cost of transportation to and from the terminals and any meals and lodging that would have been allowed had the traveler used a commercial airline.
- Automobile Travel
- Private Vehicles:
Travelers may use their private vehicle for business purposes if it is less expensive than renting a car, taking a taxi, or using alternative transportation, or if it saves time. Persons authorized to travel by automobile shall be reimbursed for actual M&IE incurred en route based on a minimum of 300 miles a day by the most direct route (i.e., reimbursement up to the daily M&IE limit for each 300 miles of travel), plus the cost of lodging, when appropriate.
- Mileage Reimbursement Rate
The standard reimbursement rates is available at UCOP's web site: http://www.ucop.edu/ucophome/policies/bfb/g28a.pdf., which takes into account all actual automobile expenses such as fuel and lubrication, towing charges, repairs, replacements, tires, depreciation, insurance, etc. Under IRS regulations, travelers who claim this rate are not required to substantiate the actual costs of operating the vehicle.
- Surface Transportation Used in Lieu of Air Travel
If advance approval has been obtained, a traveler may use surface transportation for personal reasons even though air travel is the appropriate mode of transportation. The cost of meals and lodging, parking, mileage, tolls, taxis, and ferries incurred while in transit by surface transportation may be reimbursed, subject to the 300 mile-per-day rule. Such costs shall not exceed the cost of airfare, based on the lower of the regular coach fare available for the location of travel from a standard commercial air carrier, plus transportation costs to and from the terminals. Please attach a copy of an itinerary obtained from a travel agent, commercial air carrier or travel web site like travelocity stating the cost of the airfare. You also need to attach a sheet stating the itemized costs you are claiming which should not exceed the cost of the airfare. The receipt requirements above apply.
- Rental Cars
A vehicle may be rented when renting would be more advantageous to the University than other means of commercial transportation, such as using a taxi. Advance reservations should be made whenever possible and a compact or economy model requested. The traveler is responsible for obtaining the best available rate commensurate with the requirements of the trip. The discount negotiated with car rental agencies by the University should be requested when available.
Travelers are expected to use rental agencies with which the University has systemwide contracts that include insurance coverage. On contract rental vehicles used in the continental Unites States, charges for additional insurance are not allowable, including any charge for a collision damage waiver. The rental agency's University identification number should be given to the agency at the time of rental in order to ensure that the vehicle is covered by physical damage insurance. This information is available at Office of the President Material Management web site. Except for State of California pool cars, vehicle rental charges billed directly to the University shall not be authorized. Rental car charges should be paid with the traveler's corporate credit card. Our Corporate Card offers primary car rental insurance. This coverage is worldwide up to the full value of most rental cars for damage or theft when the rental is primarily for business purposes for a period of up to 31 consecutive days. The entire rental transaction must be paid with your Corporate Card and you must decline the rental company's collision damage waiver option or similar provision offered by the car rental company.
- Miscellaneous Automobile-related Expenses
Charges for ferries, bridges, tunnels, or toll roads may be claimed for the vehicle operator. Reasonable charges for parking while an employee is on travel status or on University business away from regular duties will be allowed as specified in the Policy.
- OTHER MODES OF TRANSPORTATION
Rail or bus transportation may be used when required by the destination or by business necessity. If a traveler's destination is served by a regularly scheduled airline, the use of rail transportation shall be reimbursed in accordance with the procedures specified under Surface Transportation in Lieu of Air Travel. When travel by passenger ship is authorized, transportation at the lowest first-class rate is allowed. Local public transportation is allowed; taxi fares, including tips, are allowed only when the use of public transportation or airport shuttle service is impractical or unavailable.
- SUBSISTENCE EXPENSES
Subsistence expenses incurred while on travel status consist of charges for lodging, meals and incidental expenses (M&IE). Incidental expenses include tips and fees for services. Actual expenses must be documented in accordance with documentation requirements, below.
- Travel of 24 Hours or Less
- Less than 12 hours, meal and incidental expenses shall not be reimbursed. An exception may be allowed when a meal is an integral part of a business meeting (e.g., actual luncheon costs at an organized conference or working meals served at a meeting site.) Reimbursement cost is limited to actual cost subject to a daily maximum of $33 for M&IE (effective 9/1/2001). Reimbursement is allowed with documentation or explanation attached to the travel voucher.
- 12 hours but less than 24 hours, reimbursement is limited to the actual cost of lodging and/or M&IE, subject to a daily maximum of $33 for M&IE (effective 9/1/2001). Foreign travel of such duration is limited to the actual cost of lodging and/or M&IE, not to exceed the applicable federal per diem rate; for continuous travel of 21 hours or more, one full per diem is authorized instead.
- Travel of Less Than 30 Days
For travel assignments of less than 30 days within the continental United States, the reimbursement of daily subsistence expenses shall be based on the actual reasonable amounts incurred for meals and incidental expenses, up to a maximum of $50 per day (effective 9/1/2001). The M&IE cap shall not be treated as a per diem. Expenses for lodging will be reimbursed based on actual expenses and must be supported by original itemized receipts.
Foreign travel of less than 30 days shall be reimbursed in accordance with the Federal Maximum Travel Per Diem Allowances for Foreign Areas. Travel within Alaska, Hawaii, and U.S. possessions shall be reimbursed at the per diem authorized for non-foreign localities.
- Travel of 30 Days or More up to one year
The long-term daily expense rate shall be authorized when a traveler can reasonably be expected to incur expenses in one location comparable to those arising from the use of establishments catering to long-term visitors, and when the traveler is expected to be in one location for 30 or more consecutive days but not in excess of one year.
For domestic travel assignments of 30 days or more within the continental U.S., the per diem allowance authorized for subsistence expenses is based on an estimate of actual daily expenses, computed according to the procedure specified in the Policy. Reimbursement of such expenses shall be limited to a daily amount of up to 55% of the applicable federal per diem rate established for travel within the continental U.S. The domestic per diem rates are available at this web address: http://policyworks.gov/org/main/mt/homepage/mtt/perdiem/perd02d.html.
For foreign travel and for travel within Alaska, Hawaii and U. S. possessions, reimbursement shall be up to 55% of the non-foreign locality per diem rates for those areas. The foreign per diem rates are available at this web address: http://www.state.gov/m/a/als/prdm/.
- Travel in Excess of One Year
Under the IRS one-year rule, travel away from home that lasts more than one year in a single work location is considered indefinite. Any travel expenses reimbursed during that period must be treated as taxable income subject to withholding for income and employment taxes (i.e., social security and Medicare). Accordingly, for an employee whose indefinite assignment requires a change of residence in order to undertake an assignment, who plans to return at the end of the assignment, and who expects to remain in a single location for more than one year, subsistence expense reimbursement shall be treated as follows:
- The entire reimbursement, effective as of the first day of the traveler's assignment, shall be included in the employee's gross income subject to withholding for income and applicable employment taxes;
- The subsistence reimbursement must be paid through the payroll system as additional income subject to withholding (use description of service code, TID);
- The reimbursement for such assignments shall be limited to 2 years. An exception may be granted to extend the reimbursement for a longer period of time.
- MISCELLANEOUS TRAVEL EXPENSES
Miscellaneous expenses are reimbursable when they are ordinary and necessary to accomplish the official business purpose of a trip. The Travel Expense Voucher must include an explanation of why such expenditures are being claimed. Miscellaneous expenses, including charges for:
- Business expenses such as stenographic or typewriting services or rental of office machines in connection with preparation of official reports or correspondence; purchase of materials and supplies, when normal purchasing procedures cannot be followed; local and long distance telephone calls (including one reasonably brief, non-emergency, personal call home per day, if desired); and rental of a room or other facility for the transaction of official business.
- Special fees for foreign travel, including costs related to obtaining passports, visas, and required photographs; cost of certificates for birth, health, identity, and related affidavits; charges for required inoculations and medical evacuation insurance; currency conversion and check cashing fees; the cost of traveler's checks; and the cost of full collision insurance on automobiles rented in foreign countries.
- Registration fees for attendance at conferences, conventions, or meetings of professional or learned societies.
- Other ordinary and necessary expenses not included in the above categories.
- INSURANCE FOR TRAVELERS
- Employees:
All University employees are routinely covered 24 hours a day, worldwide, against accidental death or dismemberment while on an official University business trip or while engaged in designated extra-hazardous activities on behalf of the University.
- Vehicles:
When private vehicles are used on University business, the appropriate campus officials are responsible for requiring that employees have adequate liability insurance coverage. The minimum prescribed liability coverage is specified in the Policy. Travelers using rental cars are expected to use rental agencies with which the University has systemwide contracts that include insurance coverage or use your corporate card (insurance is automatically provided).
- SPECIAL TRAVEL SITUATIONS (NON-UNIVERSITY TRAVELERS)
- Prospective Employees
The University may reimburse the actual travel expenses related to interviewing prospective employees, when such expenses are necessary to acquire key personnel for employment at the University. Authorization shall be obtained before any commitment to reimburse travel expenses is made to the prospective employee. Reimbursement of allowable expenses is not taxable if the expenses are properly substantiated. In addition at the Chancellor's discretion, actual travel expenses may be reimbursed for spouses who accompany candidates for faculty or high-level administrative positions (including Manager and Senior Professional positions) on final interviews.
Actual transportation expenses shall not exceed one round-trip coach airfare between the prospective employee's current residence and the interview location. Subsistence and non-personal miscellaneous expenses also may be reimbursed. Transportation and lodging expenses for such individuals may be paid directly by the University. The travel arrangement needs to be made by the department.
- Foreign Visiting Scholars
A foreign visiting scholar who is an employee of another entity (e.g., a foreign university) may be reimbursed for substantiated travel expenses. Such amounts are excludable from the individual's income, are not reported as compensation, and are exempt from withholding and payment of employment taxes. If the traveler is not a U.S. citizen, the department needs to verify that the traveler holds a valid visa, which authorizes receipt of travel expense reimbursements. A copy of this visa document must accompany the travel expense voucher. In some circumstances, reimbursement can be made regardless of visa classification.
The traveler is also required to submit a "Certification of Academic Activity Form" if he/she is traveling on a B-1, B-2, WB or WT visa and requesting travel reimbursement.
The Certification of Academic Activity Form (PDF format) requires the Acrobat Reader to view and print at this website: http://www.ucop.edu/ucophome/cao/paycoord/coaa.pdf.
- Spouse Travel
The travel expenses of a spouse (or equivalent) who accompanies a University business traveler (e.g., the Chancellor) or any University business traveler as approved by the Chancellor are reimbursable under this policy, provided it can be established that the spouse's presence serves a bona fide University business purpose. A spouse who attends a function is considered to have a business purpose if he or she has a significant role in the proceedings or makes an important contribution to the success of an event. Generally, protocol or tradition dictates when the participation of a high-level official's spouse is required at official University functions, such as alumni gatherings, fund-raising or ceremonial activities, certain athletic events and community events. Documentation should be provided with the Travel Expense Voucher to show that the spouse's attendance at the function meets the above conditions (e.g., an event or meeting agenda, or a letter of invitation requesting that the spouse attend the meeting or event).
Funding. Spousal travel expenses may not be charged to state funds. Contract and grant funds may only be used to reimburse spousal travel if the special provisions of the contract or grant are satisfied. Various non-state funds controlled by the University may be used to fund spousal travel, but only within the restrictions, if any, governing the use of the fund and within the policy set forth in this policy.
- Athletic Travel - Spouse and Other Family Members
Travel by a spouse (or equivalent) who accompanies an athletic director (or assistant director or head coach) to sporting events such as bowl games and tournaments is presumed to have a bona fide University business purpose (see Section C, Spousal Travel, above) in situations where the NCAA or potential donors expect that certain high-ranking members of the athletic department, and their spouses, will participate in events associated with these athletic activities. The travel expenses of a spouse incurred in the pursuit of such activities may be reimbursed, provided documentation, such as an NCAA event agenda, is provided to substantiate the business purpose of the travel. Such amounts are not taxable or subject to reporting.
Travel expenses incurred by other family members generally do not satisfy the bona fide University business purpose test and therefore are not reimbursable. Refer to section C above for information on funding sources for spousal travel.
This summary highlights the main points of the Procedures, Policy and Regulations Governing Travel. Please refer directly to the Policy for detailed explanations and special travel circumstances. For a complete discussion of University policy and procedures on travel, please refer to Business and Finance Bulletin G-28. This information is also posted on the UCR Accounting Office home page, Accounts Payable/Travel section.
- OTHER POLICY REFERENCES
UC Systemwide Travel Policy Business and Finance Bulletin G-28 -Policy and Regulations Governing Travel
UC Systemwide Business and Finance Bulletin BUS-74 -Insurance Coverage for Business Travel and Certain Hazardous Activities.
UCR Policy and Procedure 900-05 -Travel & Entertainment Corporate Charge Card
UCR Policy and Procedure 900-40 -Travel Advances and Cash Advances
UCR Policy and Procedure 900-45 -Use of Privately-Owned Automobiles on University Business
UCR Policy and Procedure 900-80 -Vehicle Rental and Hotel/Motel Accommodations
UCR Policy and Procedure 200-62 -Payments to Aliens
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ATTACHMENT A
DECLARATION OF MISSING EVIDENCE FOR MISSING ORIGINAL RECEIPTS AND/OR PAYMENTS MADE ON BEHALF OF "THE REGENTS OF THE UNIVERSITY OF CALIFORNIA, RIVERSIDE"
Instructions:
Copy this form as needed Attach this completed form to the Travel Expense Voucher (Form U85) or the Check Request (Form U5) in place of a missing original receipt Complete a separate form for each missing original receipt Also, only complete the appropriate section that applies to the type of payment made.
I, _______________________________________ (Name), declare that:
- I disbursed personal monies on behalf of The Regents of the University of California, Riverside as follows:
Date: ________________________ Amount Paid:$______________________________
Vendor Name:____________________________________________________________
VendorAddress:___________________________________________________________
Description of Payment:____________________________________________________
________________________________________________________________________
- The original receipt is not available. The reason (i.e. Could not be obtained, lost, etc.) is as follows:
________________________________________________________________________
________________________________________________________________________
- Travel Advance payment (i.e. airfare ticket, rail ticket, registration fee, hotel deposit, etc.)
made by The Regents of the University of California, Riverside - Accounting Office - Travel Office on my behalf:
Payee's Name: ________________________ Traveler's Department: _______________
Trip Destination: ______________________ Type of Advance :____________________
Inclusive Dates of Trip: __________________ Dollar Amount:$____________________
Name of Faculty/Employee Sponsor (if applicable): _____________________________
I request by my signature of this document, reimbursement for this disbursement from my personal funds
OR to have the UCR Accounting Office - Travel Office clear the above advanced payment made for me by the UC Regents.
Date:_______________________Signature:____________________________________
