Procedure 2-86

Meals, Lodging, Incidental Expenses and Other Fees for Travel for State and Local Funds

Responsible Officer: Vice President for Business Affairs and Controller

Sponsoring Department: Travel

Revision Date: 29 May 2015

Errors or changes to: aim@uta.edu

Procedure Objective

Procedure 2-86 provides procedural guidelines for the allowances and expenses for meals, lodging, miscellaneous and incidental expenses when traveling on state or local funds. This procedure distinguishes the difference between State Travel Rules and Local Travel Rules. This procedure does not apply to UT Arlington employees or students traveling for personal reasons with personal funds.

Rationale

The State of Texas and UT Arlington do not pay per diem for meals and incidental expenses, although we utilize various federal per diem tables to establish daily limits above which receipts are required for reimbursement. The chartfield funding source for travel determines whether the chartfield follows UT State Travel Rules or UT Local Travel Rules. This determination is critical because the state and the local rules for travel allowances and expenditures differ. Moreover, rules for travel allowances and expenditures for domestic and international travel also differ. An employee may request an exception to some portion of the travel rules (this applies only to accounts following UT local rules). However, the request must be documented and have final approval by the Associate Vice President of Business Affairs. Any exception ultimately granted does not alter the existing travel rules and procedures. See Section II of this procedure for exception requests.

Scope

All UT Arlington employees and students who are traveling for UT Arlington business.

Website Address for This Procedure

Related Statutes, Policies, Requirements or Standards

Contacts

If you have any questions about this procedure, contact the following departments:

SubjectOffice NameTelephone NumberEmail/URL
All topics in procedureProcurement Services817-272-2194travel_help@uta.edu
http://www.uta.edu/policy/bac/travel
Website accessAdministrative Information Management(817) 272-0222aim@uta.edu
http://www.uta.edu/aim

Definitions

Actual Expense: Expenses that are reasonable and appropriate to the circumstance. Personal expenses are not included.

Appropriated Funds: Chartfields funded by State general revenue Fund 21xx. Also referred to as State Funds.

International Travel: Travel to, in, or from any country outside of the United States or U.S. Territories or Possessions.

Local Funds: All chartfields that are not State Fund chartfields. Please check with the head of your department or the account administrator for specific travel or entertainment restrictions which may be placed on individual chartfields within the Local Funds chartfields.

Personal Expenses: Expenses that benefit the employee or spender only and do not benefit the University either directly or indirectly. Also includes inappropriate or excessive expenses that appear to be University related.

UTShare Expense Report: Used to reimburse business travel expenses, and to provide a detailed record of the travel expenses as well as identify the nature of the business conducted.

State Funds: Chartfields that are funded by State general revenue. Most State Fund chartfields have a fund of 21xx. State Fund chartfields also appear in other numbered chartfield series.

Payment Voucher: Non-purchase order payment request in UTShare for vendor payments.

Responsibilities

The Traveler
  • Understands that State Funds and Local Funds have different travel rules

  • Follows the appropriate set of travel rules (State or Local) when traveling for university business

  • Refrains from purchasing alcohol with funds generated from student tuition, fees or state appropriations

  • Reviews the correct rate schedules listed for state and local funds

  • Completes An Official Occasion form for all entertainment expenditures

  • Understands that any exceptions granted do not alter or change UT Arlington travel rules or procedures

Associate Vice President for Business Affairs (or designee)
  • Approves at their discretion requests for exceptions to the University's entertainment and travel rules
Account Administrator
  • Ensures that all travel and charges are appropriate and support the mission of the University.
  • Approves all electronic and paper payments that post to a cost center or project they administer.
Delegated Approval Authority
  • Is an Individual within the unit who has delegate authority from the account administrator

Procedures


Section I. Approval Process

Account administrators are responsible for approving all electronic and paper payments that post to a cost center or project they administer. If an account administrator is not available to process electronic or paper approvals, approval authority is assumed by an individual within the unit who has delegated approval authority from the account administrator. For example, in the case of a Director level position, the approval authority is delegated to an Assistant Director. If an account administrator wishes to delegate authority in a manner that is different from this, a request must be emailed to the VP for Business Affairs for review.

Section II. Exceptions to any of the Travel and Entertainment Policies and Procedures

There may be occasions when employees want to request an exception to some portion of the travel rules (this applies only to chartfields following UT local rules). Exceptions to any of the travel and entertainment policies must be documented in writing and final approved by the Associate Vice President for Business Affairs. The request must be submitted using the BA Exceptions Tracker Request menu located in UTA FLOW. Each request should include detailed justification for the exception and the benefit to the University if the exception is granted. Documentation of the request and its disposition will be maintained in the Business Affairs online policy exceptions files. In every case the account administrator is responsible for ensuring that all travel and charges are appropriate and support the mission of the University.

NOTE: The circumstances of the request will be taken under consideration. Any exception ultimately granted does NOT alter the existing travel policy and should not be construed as precedent for allowing repeated exceptions to the existing policy.

Section III. State Funds and Local Funds

When determining travel allowances and expenditures one must determine whether their travel will follow State Travel Rules or University Travel Rules. This determination is critical because the rules for travel allowances and expenditures differ depending on the funding source. For more information regarding state funds and local funds please see Request for Travel Authorization and Obtain Permission to Travel (Procedure 2-80).

Section IV. Meals and Lodging (Contiguous United States) for Local Funds
  1. Meals: Receipts are not required if meal expenses are $50 per DAY or less. The maximum amount that will be reimbursed per person per meal will be $50, all inclusive. If more than $50 per DAY is claimed for meal expenses, itemized meal receipts must be attached to the UTShare Expense Report. If receipts cannot be attached to the UTShare Expense Report, then original receipts must be submitted to Travel Services for review. If a meal is claimed for the traveler and other person(s), the actual meal receipt must be provided for the Traveler/Employee if claiming more than the daily maximum. The actual itemized meal receipt along with an Official Occasion Expense Form (Form 2-98) for persons other than traveler/employee is to be attached to the traveler/employee UTShare Expense Report, or submitted to Travel Services for the other person(s). All entertainment expenditures must be reasonable and benefit the University. Reimbursement for meals paid with local funds includes the following requirements:

    1. Alcohol cannot be reimbursed on any travel funds. Alcohol cannot be purchased with any funds generated from student tuition, fees or state appropriations.

    2. Sales tax and a maximum tip of 20% can be added to the $50. This applies to individuals in travel status as well as those in the Metroplex entertaining guests.

  2. Lodging: Lodging expenses are reimbursable. All lodging receipts submitted to substantiate claims for lodging should be an itemized original receipt from a hotel, motel or similar commercial establishment. A traveler may pay for, and be reimbursed for, another university employee's or student's lodging expense (unless the travel expense is charged to a state chartfield fund 21xx).

    1. The receipt must list the names of the university employees or students included on the receipt. Included in the expense report must be an attestation statement by the employee whose expenses were paid stating they will not submit a claim for travel expenses already reimbursed to the employee who paid the expense.

    2. Lodging receipts should show a breakdown by day with the taxes clearly stated.

    3. Texas state sales tax will not be reimbursed. Please present to the lodging establishment a Texas Hotel Occupancy Tax Exemption Certificate (Form 2-95).

    4. An employee may not be reimbursed for lodging expenses incurred withing the employee's designated headquarters.
  3. An Official Occasion Expense Form (Form 2-98) must support all entertainment expenditures.

  4. To qualify for reimbursement for meals or incidental expenses without receipts, an overnight stay is required. For travel that does not require an overnight stay, please see Section VII. Non-Overnight/Metroplex Travel.

Section V. Foreign Travel, including Alaska, Hawaii, and U.S. Possessions for Local Funds
  1. Employees are reimbursed for actual meal expenses for foreign travel. If meals and incidental expenses (M&IE) exceed the maximum rates based on federal travel regulations, receipts are required.

    The rate schedule for travel to, in or from Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Marianas, U.S. Virgin Islands, Wake Island, and other U.S. territories and possessions outside the contiguous United States may be found at:

    http://www.defensetravel.dod.mil/site/perdiemCalc.cfm

    The rate schedule for travel to, in or from all foreign countries including Canada and the United Mexican States, outside the contiguous United States and those territories and possessions referenced above, may be found at:

    http://aoprals.state.gov/content.asp?content_id=184&menu_id=78


    If a meal is claimed for the traveler and other person(s), the itemized meal receipt must be attached to the UTShare Expense Report for the Traveler/Employee if claiming more than the daily maximum. The itemized meal receipt along with an Official Occasion Expense Form (Form 2-98) for persons other than traveler/employee is to be attached to the UTShare Expense Report, or provided in paper form to Travel Services, to reimburse the traveler/employee for the other person(s). All entertainment expenditures must be reasonable and benefit the University. Reimbursement for meals paid with local funds includes the following requirements:
    1. Alcohol cannot be reimbursed on any travel funds. Alcohol cannot be purchased with any funds generated from student tuition, fees or state appropriations.
    2. Entertainment Expenditures for Person(s) other than Traveler:

      Please visit http://www.defensetravel.dod.mil/site/perdiemCalc.cfm OUTSIDE CONUS, Non-Foreign Overseas and Foreign to view by city and country the PMR (Proportional Meal Rate) or maximum daily amount that will be reimbursed per person for entertainment expenditures for persons other than traveler. Sales tax will be reimbursed and a maximum tip of 20% can be added.
  2. All lodging expenses will be reimbursed for all travel outside the contiguous United States. Actual lodging expenses will require itemized receipts. Refer to International Travel (Procedure 2-83) for guidelines on currency conversion documentation required for international receipts.
    Section VI. Miscellaneous Travel Fees and Incidental Expenses for Local Funds
    1. Miscellaneous Travel Fees:

      1. Registration Fees: Registration fees are reimbursable for attending official business conferences, seminars and other meetings. Receipts are to be obtained and attached to the expense report, or provided in paper form to Travel Services. The full name of the meeting should be typed on the expense report (please do not use abbreviations). The expense report must provide the date of the meeting, the sponsor, where it was held, and what benefits will inure to the University. The receipt shall include a photocopy of the agenda or program identifying all activities included in the registration fee. Entertainment, excursions or other personal expense items are not reimbursable. There must be a direct relationship between the duties performed by the employee and the type of conference attended.

      2. Cancellation Charges: Cancellation charges for "no shows" due to personal reasons are not reimbursable. When claiming reimbursement for cancellation charges for valid business reasons, receipts or invoices are required to document each cancellation charge submitted for reimbursement. Cancellation charges for airfare paid by the traveler will only be reimbursed if approved by the Vice President for Business Affairs and Controller.

      3. Dues and Membership Fees: Dues or membership fees that are included in a registration fee can be reimbursed on an expense report. If not included in a registration fee, dues or membership fees are reimbursed on expense report.

    2. Incidental Expenses (Contiguous United States): Incidental expenses include tips, bus, subway, parking and taxi expense. A breakdown by amount with a description is required. Receipts are not required if incidental expenses are $40 per DAY or less. If more than $40 per DAY is claimed for incidental expenses, then actual receipts are required. Other allowable incidental expenses that might be necessary to conduct official state business while in travel status will be reimbursed with a receipt. The following list of examples of other incidental expenses is partial only:

      1. Allowable Incidental Expenses (partial list)

        1. Phone calls for official business, local and long distance: traveler must state that calls were for official business.

        2. Money orders used for official business

        3. Gasoline for rental or state-owned vehicles

        4. Emergency purchases of postage

        5. Repair parts and labor plus towing charges to repair state vehicles

        6. Copies made by the employee

        7. Freight charges to ship state equipment or materials

        8. Visas for foreign travel and airport boarding passes or departure taxes in foreign countries.

        9. Notary fees

        10. Cancellation charges, if incurred for a valid business reason

        11. Charges to exchange foreign currency

        12. Inoculations

        13. Passport

      2. Non Allowable Incidental Expenses (partial list)

        1. Gasoline and repair costs for privately-owned vehicles

        2. Excess baggage charges for personal belongings

        3. Any other personal expense items such as, cleaning or laundry, alcoholic beverages, tours, sporting events, kennel or boarding charges for a pet, babysitting or daycare charges for children.

        4. Any expense not related to official state business

    3. Texas State Sales Tax: Texas state sales tax is not reimbursable. While on official State business, in the State of Texas, exemption from paying Texas state sales tax can only be obtained by presenting a Texas Sales and Use Tax Exemption Certification (Form 2-5).

    Section VII. Using State Appropriated Funds for Travel
    1. State of Texas Travel Allowance Guide and Travel Management Program: Travel using State Appropriated Funds must follow the State of Texas Travel Allowance Guide which is available on the Internet at the following address:

      https://fmx.cpa.state.tx.us/fmx/travel/textravel/index.php

      The State Travel Management Program can be accessed at the following address:

      http://www.window.state.tx.us/procurement/prog/stmp/

      This directory lists the state contracted rates for airfare, hotel reservations, and car rentals.

    2. In-State travel using state appropriated funds (chartfields with Fund 21xx and some others) must follow the following published state rules:

      Refer to the General Service Administration (GSA) federal Domestic Maximum Per Diem Rates.

      If the city is not listed, but the county is listed, use the rate of the county.

      For areas not listed (city or county), the rates are:

      • Lodging In-State: up to $85
      • Meals: up to $46
    3. Out-of-State Travel (Contiguous United States):

      According to the General Appropriations Act (GAA) state employees are reimbursed for actual meal and lodging expenses for out-of-state travel up to the maximum rates based on federal travel regulations. The rate schedule for out-of-state locations within the contiguous United States may be found at:

      http://www.gsa.gov/portal/category/21287


      The meal and lodging rates specified in the schedule listed above are not flat per diem rates. Employees may only be reimbursed for their actual meal and lodging expenses. Reimbursement for meals and Incidental Expenses (M&IE) up to listed maximums will require a description of the expense, but no receipts are required. Reimbursement for lodging expenses up to listed maximums will require itemized receipts.
    4. Travel to, in or from Alaska, Hawaii, and U.S. Territories and Possessions

      Employees are reimbursed for actual meal expenses. If meals and incidental expenses (M&IE) exceed the maximum rates based on federal travel regulations, receipts are required. The rate schedule for travel to Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Marianas, U.S. Virgin Islands, Wake Island, and other possessions outside the contiguous United States may be found at:

      http://www.defensetravel.dod.mil/site/perdiemCalc.cfm


      All lodging expenses will be reimbursed. Actual lodging expenses will require itemized receipts. If expenses for meals and incidental expenses exceed the daily limits in the federal rate schedules, then receipts are required to obtain reimbursement above those limits.
    5. International travel to, in or from Other Foreign countries:

      The rate schedule for travel to, in or from all foreign countries, including Canada and Mexico may be found at:

      http://aoprals.state.gov/content.asp?content_id=184&menu_id=78

      All lodging expenses will be reimbursed. Actual lodging expenses will require itemized receipts. If expenses for meals and incidental expenses exceed the daily limits in the federal rate schedules, then receipts are required to obtain reimbursement above those limits. Refer to International Travel (Procedure 2-83) for guidelines on currency conversion documentation required for international receipts.

    6. Alcohol Prohibition: Alcohol cannot be reimbursed on any travel funds or any funds generated by student tuition, fees, or state appropriations.
    7. Tips or Gratuities on Meals are Not Reimbursable: Tips or gratuities paid in conjunction with meal expenses are not reimbursable.
    8. Travelers must ensure that each travel arrangement is the most cost effective considering all relevant circumstances. The traveler must complete and submit all documentation showing that a cost comparison analysis was done for personal vehicle mileage versus the cost of an airline ticket or rental car. Travel Services reserves the right to reimburse at the lower of the two rates.
    9. Mileage: For official point-to-point mileage, travelers may use odometer readings or the mapping service MapQuest. Mileage will be reimbursed for travel dates starting 01/01/2015 at 57.5ยข per mile.
    Section VIII. Non-Overnight/Metroplex Travel
    1. A travel authorization is not required for this type of travel.
    2. Qualifying Conditions for Non-Overnight/Metroplex Travel: In order to qualify the following must apply:
      1. No overnight stay.
      2. No rental car or airline ticket expense to be reimbursed.
      3. If longer than 6 hours, meal with itemized receipt may be reimbursed. Reimbursement for meals includes the following requirements:
        1. Alcohol cannot be reimbursed on any travel funds or any funds generated by student tuition, fees or state appropriations.
        2. The maximum amount that will be reimbursed per person per meal will be $50, all inclusive. Sales tax and a maximum tip of 20% can be added to the $50. This applies to individuals in travel status as well as those in the Metroplex entertaining guests.
      4. Parking fees, tolls, and other related expenses require a receipt. If a receipt is not available, a note is required stating how it was related to the business of the trip.
      5. Registration fee is reimbursable on the same expense report as the related mileage. Receipt showing the traveler's name, name of the organization, date and payment received must be clearly stated on the receipt.
      6. Incidental expenses while away from the University may also be reimbursed on the same expense report. Example: battery for lap top that is needed for meeting, light bulb for overhead used in meeting etc. Original receipts are required. Texas State Sales Tax is not reimbursable. A Texas Sales and Use Tax Exemption Certification (Form 2-5) must be presented with each purchase.
    3. Mileage:
      1. Mileage is reimbursable. This does include Metroplex mileage. A detailed mileage report that supports the origination point (headquarters), destination (name of city) and total miles driven must be attached to the UTShare Expense Report. The calculation options given below are the only accepted methods.
      2. Calculation of official point-to-point mileage.
        1. Non-Overnight Mileage Detailed Report (Form 2-96):

          To be used when an employee uses their vehicle's odometer to calculate and report mileage. This referenced form must be attached to the UTShare Expense Report. If using this option, a print-out from an online mapping tool or MapQuest is not required.
        2. Online Mapping Tool for Point-to-Point Calculations

          If an employee is being reimbursed using state appropriated funds, the University's only allowable mapping service is MapQuest. If local funds are being used, mileage computed by any online mapping tool is allowed. A copy of the point-to-point calculation must be attached to the UTShare Expense Report. If using this option, Non-Overnight Mileage Detailed Report (Form 2-96) is not required.
      3. Monthly mileage reimbursements: It is preferred that the employee report multiple trips using the Non-Overnight Mileage Detailed Report (Form 2-96) and attach to the UTShare Expense Report

    Forms and Tools/Online Processes

    Texas Sales and Use Tax Exemption Certification (Form 2-5)

    Texas Hotel Occupancy Tax Exemption Certificate (Form 2-95)

    Non-Overnight Mileage Detailed Report (Form 2-96)

    Travel Voucher Cover Sheet (Form 2-100)

    Business Affairs Training UPK's

    State of Texas Travel Allowance Guide

    State Travel Management Program

    Department of Defense Rate Schedule

    Department of State Rate Schedule

    Appendices

    None