Travel http www busfin uga eduaccountspayabletrav el html

Travel http: //www. busfin. uga. edu/accounts_payable/trav el. html

Introduction • State Accounting Office and Office of Planning and Budgets are responsible for issuing statewide travel regulations. • UGA is required to report all travel expenditures for UGA employees annually to the state Department of Audits and Accounts. • Last fiscal year UGA processed over 46, 000 travel reimbursements for over $17 million dollars.

Introductory Highlights • UGA maintains an accountable plan (employees & non-employees follow the same travel policy. ) By complying with the IRS rules for an accountable plan, travel reimbursements are not taxable income. • Travel reimbursements must be filed within 45 days of the completion of travel. Any reimbursements exceeding forty-five days should be accompanied by a letter of justification for the delay. • Reimbursements filed in excess of 60 days are subject to becoming taxable income. • UGA does not provide travel advances.

Highlights Continued Compliance with the Americans with Disabilities Act is mandatory. All state employees are to be afforded equal opportunity to perform travel for official state business even if the travel costs for disabled travelers will exceed what would normally be most economical for the state.

Forms • Travel Authority: Request for approval to travel. This is the official record of travel for the University. • Travel Expense Statement: Form that is completed by the traveler and submitted for reimbursement along with applicable receipts. Should be signed by the traveler.

Instate Travel

General Information • Travel authorizations are not required for instate travel. • Travel within 50 miles of the state line is considered instate travel and does not require a travel authorization. • Instate per diem rates only include the cost of meal expenses and NOT incidental expenses. Incidental expenses may be reimbursed separately at actual costs as they are excluded from the per diem allowance.

Instate Meals

GA Meal Per Diem Rates (Do not use GSA rates for Georgia meals) Regular Instate Meals Breakfast $6 Lunch $7 Dinner $15 High Cost Areas Breakfast Lunch Dinner $7 $9 $20

Instate Meals • To be eligible for a meal reimbursement for instate travel, the traveler must meet the following criteria: • Must travel 50 or more miles from home and • • • headquarters & Be away for more than twelve (12) hours (arrival/departure times MUST be included on the travel expense statement. ) Meeting the outlined criteria will allow the employee to receive 100% of the total days per diem rate even if there is no overnight lodging. If there is overnight lodging, on the day of departure and day of return, the traveler would be eligible for 75% of the total days per diem rate. Any days of through travel would be eligible for 100% of the days per diem rate.

Instate Lodging

Lodging • • Traveler must travel more than 50 miles from their home, office residence, and headquarters to be reimbursed for lodging expenses. All lodging claims should be documented by receipts and MUST be at a business that offers lodging to the general public such as a hotel or motel and NOT a private residence. Travelers should not book non-refundable rates or rates that require a deposit unless required by conference lodging. Travelers should ensure the most reasonable lodging rates are obtained. GSA rates can be used as a guide to determine reasonableness for an area, but travelers are not limited to GSA rates.

Taxes Associated with Lodging • • • Individuals traveling on official business for the state should not be charged county or municipal excise tax(hotel/motel occupancy tax) on lodging within Georgia. Individuals are required to pay state/local sales and use taxes. Individuals should submit a hotel/motel tax exemption certificate when registering. This form is located on the busfin. uga. edu/forms site by searching “hotel”. Exemptions do not apply to out-of-state lodging Note: If lodging is direct billed to UGA, the hotel/motel should not collect any taxes associated with the lodging. This applies to instate and out-of state travel. Per the Transportation Funding Act of 2015, hotels in the state of Georgia will charge a $5. 00 per room per night hotel tax to travelers This tax is not exempted for State employees.

Ground Transportation

Determining the most Economic Form of Travel • Travelers should make an informed decision for transportation between a UGA fleet vehicle, rental vehicle, or utilizing a personal vehicle and seeking mileage reimbursement. • The Georgia Department of Administrative Services has a cost calculator that will assist in making the decision at http: //ssl. doas. state. ga. us/vehcostcomp/

Mileage • Employees are authorized to use their personally owned vehicle when: • • • It is the least expensive option No temporary fleet vehicles are available Supervisor determines (in writing) that the use of the least expensive option is clearly not efficient. • Travelers are responsible for determining the appropriate reimbursement rate. Documentation should be retained for audit purposes within the travelers home department.

Mileage Continued • When it is determined that a personal motor vehicle is the most advantageous form of travel, the employee can be reimbursed at $0. 54 per mile (effective 1/1/16) • If a government owned vehicle or a rental vehicle is determined to be the most advantageous mode of transportation, but a personal vehicle is used, the employee should be reimbursed at $0. 19 per mile (effective 1/1/16) • Mileage is reported under a separate object code. On check requests, mileage amounts should be listed using object code 64150.

Additional Items • State owned vehicles cannot be used to drive to and from an employee’s residence or parked overnight at a residence without prior written approval by the Dean. • When driving your personal vehicle on State business, the State provides full liability coverage and personal immunity for the employee for damages & injuries the employee may cause to others but it does not provide coverage for damages to your personal vehicle. • Cost of repairs, speeding tickets, parking tickets are not reimbursable.

Business Miles Traveled • In 2006, State Accounting introduced the concept of “Normal Commute Miles” into the travel regulations. Normal commute miles are the normal number of miles that an employee travels from his/her residence to headquarters. • If an employee departs on business travel from his/her residence, instead of headquarters, or returns from business travel to his/her residence instead of headquarters, the traveler should deduct his/her normal commute miles from the number of miles eligible for reimbursement.

Exceptions to Deducting Normal Commute Miles • The initial point of departure is on the weekend or a holiday. • If an employee does not regularly travel to an office outside of his/her residence, the requirement to deduct normal commute miles does not apply.

Business Miles Traveled Employees may also be reimbursed for business miles traveled as follows: • Miles traveled to pick up additional passengers • Miles traveled to obtain meals for which employee is eligible for reimbursement • Miles traveled to multiple work sites

Examples of Business Miles Traveled Employee resides in Duluth, GA, works in Athens, GA. Normal commute mileage is 60 miles roundtrip. The employee leaves in the morning from her house to go to a meeting in Gwinnett and returns to her residence after the meeting. The total distance traveled is 30 miles. Since the employee would normally travel 60 miles in her daily commute, UGA will not reimburse her for mileage since her business miles traveled are less than her normal commute miles.

Examples Continued Employee drives from home in Jefferson, GA to UGA office on Athens campus. At 10: 00 am, he leaves campus and drives to a meeting at GA Tech. After the meeting concludes at Tech, he returns to his residence. Here is how mileage is computed: The trip between Jefferson and UGA is not reimbursable. Those are normal commute miles. The travel from UGA to Tech and the return trip from Tech to the residence in Jefferson is reimbursable, less the amount equal to normal one way commute miles (what he employee would have normally traveled from UGA to Jefferson for his return daily trip home).

Rental Cars • • Mandatory instate rental contract (where the travel originates in Georgia and is not an airport rental) is with co-suppliers, Hertz and Enterprise. Travelers can utilize either vendor. For airport rentals, Hertz must be utilized. Loss damage waiver is provided at no cost in the contract so it should be declined if offered. State policy is only in effect when the vehicle is being used for State business. To help alleviate out-of-pocket expenses for travelers, Enterprise offers direct billing for UGA employees and guests of the University. Direct billing application is on the Travel website at http: //www. busfin. uga. edu/accounts_payable/rental_cars. html Hertz offers direct billing as well, contact representative George Hill (ghill@hertz. com) to set up an account. No luxury rentals allowed. 15 passenger buses are available on contract through Automax d/b/a Busmax. Direct billed invoices should be submitted using group travel procedures.

Automotive Center • The UGA Automotive Center operates a rental fleet for use by UGA employees. • Luxury sedans, 7 passenger mini-vans, 12 passenger vans, cargo vans & disability vans. • Direct departmental billing is available through the UGA automotive center. • Free shuttle service to and from the Auto Center • Rental pickup from 7 am-11 pm • Secure parking for customers • Reservation System at https: //cars. uga. edu

Out-of-State Travel

General Information • • For out-of-state travel, prior approval from the appropriate dean, director, or other unit head is required. Travel outside of the continental US must be approved first by the appropriate Vice President and then by the Office of International Education. A travel authorization form should be completed and submitted to Accounts Payable prior to the trip occurring. For employee travel, encumbrances will be displayed with a leading “T” on status reports. For non-employee travel, only airfare being direct billed to UGA should be submitted on a travel authority. For non-employee airfare, these encumbrances will be displayed with a leading “H” on status reports.

General Information • Travel funding not spent before June 30 will remain encumbered (non-restricted funds will move to a liability account). • Travel that is completed by the end of the first quarter of the next fiscal year (Sept. 30) can be encumbered from the current fiscal year funds. • Travel authorizations should be completed within the e. Travel component of the Electronic Check Request System at https: //webapps. ais. uga. edu/PCFA/index. jsp

Meals for Out-of-State Travel

Per Diems • • • Per diems for out-of-state travel follow GSA per diem rates at http: //www. gsa. gov/perdiem Incidental expenses are NOT to be included with out-of -state reimbursement requests for domestic travel. These expenses are reimbursed at actual costs. For international travel, incidental expenses ARE included with the per diem rate and should be submitted on the expense report in the column, “Incidental Expenses-Foreign Travel Only” Travelers are only eligible for 75% of the per diem on day of departure and day of return. Per diem rate to be used on the day of departure should be the location of where you will spend the night and for the day of return it should be based on where you spent the night before returning to your home base.

Example: Calculating Per Diem Employee leaves from Athens on a Saturday. She flies from Atlanta to Boston, MA. The traveler is in Boston on Sunday, Monday, and Tuesday for a conference and returns to Athens on Wednesday. The traveler’s meal allowance would be $297. 00. The meals and incidental expenses daily rate for Boston is $71. The incidental expenses rate of $5 must be deducted, leaving the daily meal total at $66. The traveler is eligible for $66 on Sunday, Monday and Tuesday. Saturday and Wednesday, the traveler is eligible for 75% of the allowable rate. This would equate to $49. 50. Total is computed: $49. 50 + $66 + $49. 50 = $297.

Out-of-State Lodging

Lodging • • Traveler must travel more than 50 miles from their home, office, and headquarters to be reimbursed for lodging expenses. All lodging claims should be documented by receipts and MUST be at a business that offers lodging to the general public such as a hotel or motel and NOT a private residence. Travelers should not book non-refundable rates or rates that require a deposit unless required by conference lodging. Travelers should ensure the most reasonable lodging rates are obtained. GSA rates can be utilized to determine reasonableness for an area; however, travelers are not limited to these amounts.

Airfare

Direct Billing Airfare (for employees and non-employees) can be direct billed to UGA from one of our authorized travel agencies. http: //www. busfin. uga. edu/accounts_payable/authorized_agencies. html • • Athena Travel Mc. Cormick Travel Global Escapes Joy of Travel Orbit Travel Agency Travel Inc Uniglobe

Concur Travel Reservation System • The State Accounting Office has partnered with Concur and the travel agency, Travel Inc to offer state agencies discounted airfare rates. These discounted rates are ONLY available to travelers booking within the Concur system. Travel authorizations submitted for travel to be booked within Concur should identify “Travel Inc” as the authorized travel agency. • http: //travel. uga. edu • Interactive video at http: //www. concurtraining. com/ls_rsrcs/CONC UR_TRV_EU_SIM_enus_Travel. Reservation. htm

Commercial Air Transportation • • • Employees should obtain the lowest airfare available to the specified destination. Reimbursement to the employee can be made prior to the trip. Travelers should use penalty or non-refundable fares when feasible. These fares are typically lower in cost. If there is a charge for luggage, UGA will reimburse for a maximum of 1 piece of luggage. Penalties or charges resulting from the cancellation of airline reservations (or other travel reservations) shall be UGA’s obligation if the travel was approved in advance and the change was made at the direction and for the convenience of UGA. If cancellation or change was made for personal benefit of the employee, it is their responsibility to pay. In the event of accidents, serious illness, or death within the travelers immediate family, UGA will be obligated to pay the penalties. UGA will reimburse travelers for airfare before the trip occurs. Airfare can be direct billed to UGA through one of our authorized travel agencies.

Fly America Act Requires international flights paid for with federal funds to be US carriers, which is accomplished when code sharing is present. Code sharing occurs when two or more airlines code the same flight as if it was their own. In other words, an international flight may be on a foreign air carrier’s plane, but it is considered the same as one operated by an US flag carrier. Compliance is satisfied when the US flag air carrier’s designator code is present in the area next to the flight numbers on the airline ticket, boarding pass, or on the documentation for an electronic ticket. For example, United Airlines has a code share agreement with Air China to Beijing, China. If the boarding pass identifies the flight as a UA#, then it would meet the requirements of the Fly America Act. If it the boarding pass identifies the flight as CA#, it would not meet the requirements.

Fly America Act • • If the traveler is flying on federal sponsored funds, he/she MUST be in compliance with the Fly America Act. U. S. Flag Carriers: Air. Tran(FL), Alaska Airlines(AS), America West(HP), American(AA), American Trans Air(TZ), Continental Airlines(CO), Delta(DL), Frontier(F 9), Hawaiian Airlines(HA), Jet Blue(B 6), Midwest Express(YX), Northwest Airlines(NW), Southwest Airlines(WN), Spirit(NK), United(UA), US Airways(US), Virgin America(VX) Each airline has a 2 letter code (in parenthesis above) that you will see on the ticket or boarding pass next to the flight number. The full Fly America Act is available for review at: http: //www. busfin. uga. edu/accounts_payable/fly_ame rica. html

Upgrades • • • Travelers can use personal frequent flier miles or similar programs to upgrade to non-coach travel. Travelers can use their personal funds to personally pay for an upgrade to non-coach travel. UGA will not reimburse. Travelers are only allowed to arrange for upgrades (and be reimbursed by UGA) to business class under these circumstances: • It does not cost more than the lowest coach fare (attach comparison to the travel expense statement) • International flights. Pre-trip approval for the additional expense is required (include on travel authorization). • Reimbursement of first class is prohibited.

Atlanta Airport Parking • • • Peachy Parking Electric car charging Complimentary car wash Complimentary bottled water Complimentary USA Today Indoor and outdoor parking Complimentary shuttle service Present UGA ID $6. 50 outdoor parking $8. 50 indoor parking The Parking Spot • • 25% discount Shuttles every 5 -7 minutes Covered and open air parking Emergency battery and tire assistance Complimentary locksmith and towing Complimentary USA Today at check in Complimentary Coca-Cola at check out

Atlanta Airport Parking • • Preflight Airport Parking Earn air miles and free parking with frequent parker program. 1 air mile per dollar spent. 1 free day for ever 6 days parked. Guaranteed space.

Ground Transportation

Rental Cars • • For all airport rentals (including Hartsfield Jackson, ) Hertz is the contracted provider for airport rentals. Loss damage waiver (LDW) insurance is provided at no cost in the contract so it should be declined if offered. State policy is only in effect when the vehicle is being used for State business. If renting outside of the state contract, purchase LDW insurance. Corporate Promotional Discount Code: 2018753 To help alleviate out-of-pocket expenses for travelers, Hertz offers direct billing for UGA employees and guests of the University. For assistance setting up direct billing, please contact the Georgia rep, George Hill at ghill@hertz. com No luxury rentals allowed. Direct billed invoices should be submitted using group travel procedures.

Automotive Center • The UGA Automotive Center operates a rental fleet for use by UGA employees. • Luxury sedans, 7 passenger mini-vans, 12 passenger vans, cargo vans & disability vans. • Direct departmental billing is available through the UGA automotive center. • Free shuttle service to and from the Auto Center • Rental pickup from 7 am-11 pm • Secure parking for customers • Reservation System at https: //cars. uga. edu

Railroad, Mass Transportation, Taxi, Airport Vans • Rail transportation is allowed as long as it is listed on the travel authority. Travelers should obtain the lowest possible fare. • Airport vans or taxi service will be reimbursed. Receipts are not required (though they are recommended), but an explanation should be required for each item reimbursed (on the travel expense statement. )

Additional Items

Registrations • Can be reimbursed in advance. • UGA can issue payment directly to the vendor or the traveler can pay and seek reimbursement.

Meals included in Conference Registrations • Meals included as part of the cost of a conference registration should not be considered eligible in the calculation of per diem. For example, if a conference registration includes breakfast and lunch, the employee should only receive per diem for the dinner meal. • When meals are provided in conjunction with travel events on a departure or return day, the full meals per diem reimbursement rate is reduced by the full amount of the appropriate meals BEFORE the 75% proration. (Ex. Per diem allows $28 for the day, lunch was provided on return day, the total allowable reimbursement would be $15. 75 [$28 - $7 lunch per diem =$21 x 75% = $15. 75]

Visa/Passport Fees • If UGA is requiring an employee to travel to a destination necessitating the use of a passport and/or visa, and the employee does not possess one, the related passport and visa fees are eligible for reimbursement. • Charges associated with these items should be submitted for reimbursement via a travel expense statement on a check request that references the valid travel authority number for the trip.

Non-Reimbursable Expenses • Complete list in the travel policy at: http: //www. policies. uga. edu/FA/nodes/view/989/ Employee-Travel • Highlights: Alcoholic beverages, clothing and toiletry items, haircuts, loss damage insurance when non-contracted rental car company is used, laundry (when overnight travel does not exceed 7 consecutive days), lost baggage, medical expenses while traveling, personal vehicle maintenance, shoe shines, valet services for parking when self service options are available.

Required Receipts • • • Meals purchased in lieu of those provided at conference Lodging Airfare Railroad Rental Cars Gas purchased for rental cars Supplies Registration Fees Laundry Services (when travel exceeds 7 days) Visa/Passport Fees

Value Added Taxes

VAT (International Travel) • • Value Added Taxes are a national sales tax on goods and some services that is levied by many countries around the world. Consumption taxes are added to most goods and services in all the levels of the supply chain internationally. These taxes are almost never a cost to the businesses. It is a cost to the private person. Most business/official related international expenses do qualify for VAT refund. Most countries will refund this money to the US if proper documentation is submitted. UGA utilizes Universal VAT Services (UVS) to recover allowable VAT. Original invoices are required to be submitted to UVS for VAT reclamation. A cover sheet should accompany original invoices. The cover sheet is located at http: //www. busfin. uga. edu/accounts_payable/vattax. html

Group Travel

Group Travel UGA is required to report travel expenses for every employee to the Department of Audits & Accounts. The Department of Audits and Accounts must provide a comprehensive list showing name and expenses incurred by all personnel of every office, institution, board, department, and commission in the executive department of the State government, of every State authority, of every university or college in the University System of Georgia…. . This information is public record and is available for individuals seeking information on how the State of Georgia spends dollars.

Group Travel • Group travel exists when a third party invoices UGA for travel expenses of one or more employees. Those costs have to be assigned to the correct employee. • Paper Travel Distribution Form is GONE! • Travel distribution capability exists within the e. Check system. • Demos are available on the Accounts Payable website • Travel costs for non-employees are not required to be reported via distribution.

Required Documentation If a UGA employee covers costs for another UGA employee(s): • UGA employee that is paying should submit travel • expenses for his own travel via the normal travel reimbursement process and submit a check request, travel expense statement and applicable receipts. UGA employee would need a second check request payable to him/her, but it would be for the expenses of the other individual. This request would include applicable receipts and the “Travel Distribution” under “Supporting Documents” within the e. Check system would be completed to indicate how much of the overall expenditure should be reported for the individual traveler.

Required Documentation If you are submitting a check request to direct pay a hotel or Enterprise: For EMPLOYEE use: • AP requires a check request with invoice. The “Travel Distribution” should be completed under the “Supporting Documentation” section of the e. Check to document who the traveler was. For NON-EMPLOYEE use: • AP requires a check request with invoice. In the description field of the check request, the non-employees name and business purpose for visiting UGA should be documented.

Credit Information • Often times vendors will require credit information/applications for UGA to establish a direct billing relationship. AP provides UGA’s credit information at: http: //www. busfin. uga. edu/accounts_payable/ creditinfo. html • The Univeristy’s W-9 for distribution is posted online at: http: //www. busfin. uga. edu/accounts_payabl e/2016_W 9_with_Exemption_Codes. pdf

Contacts • • • Accounts Payable: (706) 542 -2786 Manager: Jennifer Dunlap (jfinch@uga. edu) Asst. Manager: Andre Simmons (asimmons@uga. edu) T&E Supervisor: Patricia Sims (pasims@uga. edu) Payment Supervisor: Sarah Garner (sjgarner@uga. edu) Instate Travel: Scott Bonifield (scottb 9@uga. edu) Out-of-State Travel: Krislyn Johnson (krislynj@uga. edu) Travel Authorizations: Paula Fitzgerald (paulad@uga. edu) Group Travel: Kathleen Green (kgreen 01@uga. edu) • UGA Travel Page: • Like us on Facebook!! http: //www. busfin. uga. edu/accounts_payable/travel. html