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IRS Regulations - $.560 per mile (eff 1/1/14)
From official travel base or point of departure
– whichever is closer to destination
Multiple destinations – each destination must
be identified – mileage from point to point –
Point A to B to C to D, etc. (trips to
restaurants)
Clear documentation of mileage – mapquest,
googlemaps, bingmaps, etc. – indicate name
of destination
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If travel includes both in-state & out-of-state
– report on out-of-state travel form
Approval – budget manager & immediate
supervisor
Encumbrance – entered (TRVL) under
(FGAENCB)
Address on form should be your local home
address
Forward to Office of Internal Audit – subject
to prepayment audit
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BA Form #23 – completed & signed/certified
by individual requesting reimbursement
Approval – budget manager & immediate
supervisor
Enter in automated system (FGAENCB)
Forward to Office of Internal Audit
Receipts – not required for per diem
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Date & time of departure & arrival required
Per diem allowance
◦ Less than 6 hours – mileage only
◦ 6 up to 12 hours - $11.25 (meal allowance) &
mileage
◦ Over 12 but less than overnight - $30 ($11.25 meal
allowance included) & mileage
◦ Overnight - $75 per day or portion of day plus
mileage – Day of departure/return
◦ If meal is provided at meeting the $11.25 per diem
(meal allowance) is not paid
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Receipts required – for registration & conference
fees (PO sufficient if prepaid)
Receipts required – for items exceeding $25
Under $25 – list actual amounts individually paid
Copy of conference itinerary required
◦ Conference dates
◦ Conference location
◦ Meals included (day trip only)
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Copy of meeting agenda/email
invitation/verification, etc. (day trips)
Parking fees – receipt required
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Prior approval – BA Form #24 – by the
President/or direct report to President
BA Form #24 – completed/certified by
individual requesting reimbursement
Approval – budget manager & immediate
supervisor
Enter in automated system (FGAENCB)
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Receipts required (itemized) – Hotel, Air fare,
Car rental, Registration/Conference fees
Receipts required – for items exceeding $25
Under $25 – list actual amounts individually
paid
Copy of conference itinerary required
◦ Conference dates
◦ Conference location
◦ Meals included (including complimentary breakfast)
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Meals – itemize actual amount paid including tips
– itemized detailed meal receipts required –
attach to Form
Total column – restrict to $40 per day
Started July 1– itemized detailed meal receipts
required to be attached to BA Form #24 to
receive reimbursement
For scanning purposes – tape receipts to paper
Caution – credit card receipts are not adequate
documentation (copy of menu with items
indicated)
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Each meal must be listed at actual cost
including tip & certified as correct by traveler
Meals limited to $40/day – enter actual under
meals column – restrict to $40 in total
Alcoholic beverages & related sales tax – will
not be reimbursed
Baggage handling – calculated on basis of
what is considered reasonable ($2.00/item) –
receipts not required unless exceeding $25
Baggage fees assessed – receipt required
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Taxi/limousine – actual expenditure – receipt
not required unless expenditure exceeds $25
Where one person pays for group taxi service
all riders must be identified and a receipt is
required
Telephone calls – must be official business –
calling home is not official business
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Conference registrations
Airfare
Hotel/Motel accommodations & meals for
employees – when traveling with
student/athletic groups out-of-state
Copies of documentation required
Caution – preapproval is required before
incurring prepayments
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Pre Paid Items Section – has been added – to
capture and account for prepayments related
to:
◦ Conference Registration
◦ Air fare &
◦ Motel (student travel only)
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Mileage rate line has been added – to itemize
the mileage rate – currently $.560 (eff 1/1/14)
Certify the expenses are correct
 Certify expenses were incurred in connection
with duties of JSU
 Certify that any eligible expense not claimed
is waived
Note – May not waive mileage – all else may be
waived
 Certify that total claimed represents all
expenses to be reimbursed
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Students & other nonemployee travel are to
be reimbursed for actual expenses in lieu of
per diem
Detailed receipts must be submitted for
reimbursement
Mileage will be paid as usual
#
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April
May
June
July
August
September
Total
300
236
245
168
200
(thru 9/21/12)
184
1,333
Total $
$123,089
86,159
102,224
80,504
95,480
52,879
$540,335
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Meals estimated instead of actual
4

Mileage rate incorrect
18
Meals claimed when conf provided
Meal receipt not itemized
Meal receipts prior to travel
Alcoholic Beverage/Tax
14
22
7
4
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Dates not coinciding with authorized dates
MapQuest not included/mileage incorrect
Addition error
Exceeded authorized amount
Travel not preapproved
Signatures missing
Travel Grant approval not indicated
Duplicated travel dates
2
40
41
18
2
6
1
1
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Incorrect per diem/not claimed
Claimed charges not paid for
Travel claimed prior to travel
Purpose of travel not indicated
Time of travel not completed
Receipt not attached – taxi/baggage
Itinerary missing
Encumbrance not entered on system
10
2
1
3
1
2
10
17
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Form not scannable – used red ink
(Preferably black or blue – no pencil)
Incorrect calculations on car rental
Addition purchase not related to travel
Flight claimed on another employee
Registration missing
Claimed tax/no tax charged on receipt
Tips not claimed
Invalid meal claimed
6
1
2
1
1
2
2
1
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Total errors
Total forms filed
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Error rate
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242
1,333
18%
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Meals estimated instead of actual
Mileage rate incorrect
Meals claimed when provided by conference or
hotel
23

Meal receipts not itemized
Meal receipts prior to travel
Alcoholic beverage/tax

Dates not coinciding with authorized dates
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
1
18
71
12
12
12
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Mapquest not included/mileage incorrect 62
Addition error
143
Exceeded authorized amount
24
Travel not preapproved
24
Signature missing
35
Travel Grant approval not indicated
7
Duplicated travel dates
5
Incorrect per diem/not claimed
42
Claimed charges not paid for
11
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Purpose of travel not indicated
Time of travel not completed
Itinerary missing
3
3
21
Encumbrance not entered on system/correction
needed
66
Incorrect calculations on car rental
Additional purchase not related to travel
Registration missing
1
8
9
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Claimed tax/no tax charged on receipt
Pre-paid copies not included
Flight purchase missing
Pre-paids not included
Tips in excess of 20%
Lodging/Hotel/Motel Receipt Missing
2
9
7
12
20
1
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Total errors
Total forms filed
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Error rate
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Amount claimed
Amount paid
Corrections
Average error
673
2895
23.25%
1,041,127.38
1,033,172.67
7,954.71
11.82
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Oct
 Nov
 Dec
 Jan
 Feb
 Mar
 Apr

#
234
238
220
181
287
263
400
$
148,765
74,053
66,956
48,376
77,777
84,134
161,883
#
 May
252
 Jun
250
 July
164
 August
182
 September 224
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$
80,570
102,043
74,152
70,175
52,238
FY 12
# Total $
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April
300 $123,089
May
236
86,159
June
245
102,224
July
168
80,504
August 200
95,480
Sept
184
52,879
Total 1,333 $540,335
FY13
#
$
400 $161,883
252
80,570
250 102,043
164
74,152
182
70,175
224
52,238
1,472 $541,061