UAF Travel
Presented by
Geoff Jacobs
• UA Regulation R05.02.060.A
– Why does it matter?
• Components of travel
• Travel Forms
• UA Accounting Manual
UA Regulation R05.02.060.A
- Why does it matter?
• UA is a state university governed by the Board
of Regents, established in the State of Alaska
Constitution, Article VII, Section 3.
• The Board of Regents sets UA policy and the UA
president approves university regulation to
support the policy.
P05.02.060. Travel and Relocation
A. The university shall reimburse regents, employees, students
and others for travel expenses incurred for authorized travel
on behalf of the university in accordance with IRS
requirements and University Regulation.
B. The university may provide employees moving or relocation
allowances at the time of hire or relocation to another work
location. Such payments shall be made and reported in
accordance with IRS requirements and University Regulation.
C. Each department or unit that uses a corporate travel program
that accrues university mileage or ticket credits must conduct
accountability processes in accordance with University
Regulation.
Components of travel
•
•
•
•
•
•
•
•
•
•
Approval
Airfare
Mileage (POV)
Lodging
Meals & Incidental Travel Expenses
Rental Cars
Parking
Personal Travel combined with Business Travel
Group Travel
Other non-travel expenses incurred while
traveling
Approval
• Who can approve and when?
– Some personnel can approve their own in-state and
out-of-state travel, when authorized by the
chancellor.
– In-state travel requires approval of the supervisor
and the person authorized to expend the funds.
– Out-of-state and International travel requires
approval of the supervisor, the person authorized to
expend the funds, and the position the chancellor
has delegated authority to.
– A TA must be approved prior to committing
university funds.
Approval
• What do you need when unauthorized travel
takes place?
– Written justification and corrective action by the traveler
and the traveler’s department head is required.
– In the backup include a statement detailing why there
wasn’t an approved authorization prior to the trip.
Airfare
• What can we pay or reimburse for?
– Travel routing must be by the most direct route
and efficient mode available.
• Note: The most direct route isn’t always the most cost
effective. The reasonable person test should be
applied to determine what is appropriate to purchase
/ reimburse.
– Flights purchased must be coach.
– When flying internationally on Federal funds we
must comply with the Fly America Act.
– Change Fees and Add Collects when a business
justification is provided.
Mileage (POV)
• When can this mode of transportation be used?
– When it is the most direct route and efficient mode
available.
– When there is a business reason, e.g. transporting
gear or multiple personnel.
– When the cost is less than flying to do so
(comparison should be attached).
• The traveler can choose to drive as long as we only
reimburse the traveler for the expenses they would incur if
they traveled utilizing the most direct and efficient mode
available.
– Note: Map quest, Google Maps, or the mileage sheet showing
odometer readings is required backup.
Lodging
• What can we pay or reimburse for?
– Lodging reimbursement is limited to the business days.
Business justification must be provided to support travel
and lodging one day before and/or one day after the
business days.
• What methods can be used for reimbursement?
– We can pay or reimburse up to 1.5 times the federal
standard rate (GSA), of the location the traveler is staying
the night.
– When non-commercial lodging is needed we can reimburse
for 15 percent of the federal standard rate (GSA), of the
location the traveler is staying the night, rounded up to the
next dollar.
Lodging Continued ….
• What is required when lodging exceeds 1.5
times (150%) the Fed standard rate?
– A business justification and supervisor
approval. A common justification is the hotel
is the conference location.
Meals & Incidental Travel Expenses
•
•
What M&IE cannot be reimbursed?
– Alcohol
– Tips for meals when claiming per diem
What methods can be used for reimbursement and how are they applied?
•
•
•
•
Per diem at the federal rate in the locality in which the traveler spends the night,
except for Anchorage, Fairbanks, Juneau and their surrounding communities (the
rate for these locations is set by the UA president). The M&IE rates can be found on
the UAF travel website.
Actual cost of M&IE not to exceed the daily per diem rate.
A per diem rate approved on the authorization that is less than the normally
allowable rate.
• Note: Time in travel status must exceed 12 hours to receive reimbursement for
M&IE.
• Note: M&IE allowances shall not exceed the maximum M&IE rate authorized to
be paid for the place of final destination, regardless of start of transit time, and
cannot exceed a 24 hour day, regardless of time zones or elapsed transit time.
What about for same day travel within Alaska?
– For same-day travel within Alaska, the per-diem rate for the
destination location shall be used.
Meals & Incidental Travel Expenses
Continued ….
•
How do you calculate allowable per diem for the day travel begins or
ends?
– For the day travel begins or ends: The traveler shall be allowed onehalf (1/2) of the basic meal and incidental expense (M&IE) allowance
for each half-day period during which the traveler was on travel
status. The half-day periods are as follows:
» Midnight to Noon
» Noon to Midnight
•
When do we need to deduct for meals?
– When meals are made available at no cost to the traveler, such as
meals provided at conferences, meetings, or at hotels.
• Note: Snacks, airline meals, and continental breakfasts do not need to be
deducted. If a traveler has a dietary restriction or a business justification for
not partaking in the provided meal please note this on the expense report.
•
What are incidental travel expenses?
– Incidental expenses include fees, gratuities and tips for services of
maids, waiters, and baggage handlers.
Meals & Incidental Travel Expenses
Continued ….
• When is the long-term M&IE rate used?
– The long-term per diem rate allowance is the
rate used for trips of long duration (greater than
30 days). The long-term per diem rate may not
be used after six consecutive months in one
location, unless a continuation has been
approved in advance by the travel administrator.
– The amount used for long-term per diem
allowance is equal to 70 percent of the shortterm meal and incidental allowance rounded up
to the nearest dollar.
Rental Cars
• When can a car be rented?
– When use is in the best interest of the university and
approved in advance on a Travel Authorization.
• What Can we pay or reimburse for?
– The traveler must obtain the lowest and most economical
rate offered to university or government agencies for the
type of vehicle necessary to meet the business needs of the
traveler.
– A standard (mid-size, intermediate) sized car is to be
rented.
– University owned vehicles from Facilities must be reported
on the expense report as a travel expense.
Rental Cars Continued ….
• What is required when renting an out-of-class
vehicle?
– A business justification for a larger class vehicle is required
and must be attached to the expense report. An example of
a business justification can be 4 or more passengers, road
conditions, or vehicle storage space for luggage or
equipment.
• When can car insurance be reimbursable?
– When the traveler is not a UA employee.
– When renting vans or other unusually high value vehicles.
– When in foreign countries except for Canada, who accepts
the university’s self-insurance.
Parking
• What can we pay for?
– Parking at the airport.
– Parking at meeting locations.
– Parking at the hotel.
• Note: If the only option at the hotel is valet,
support such as a hotel fact sheet, is required to
substantiate the charge.
Personal Travel combined with
Business Travel
• What’s needed?
– A cost comparison itinerary showing the most direct routes
and/or efficient modes for the business purpose must be
completed at the time the travel is approved on the Travel
Authorization Form.
– The comparison must be attached to the Travel Expense
Report.
» Note: Failure to secure a cost comparison prior to travel,
may result in reimbursements being disallowed.
• What can we pay for?
– The university can pay or reimburse up to the cost of the
comparison.
– The university can only pay or reimburse for expenses incurred
during the business time frame, established by the
comparison.
Personal Travel combined with
Business Travel Continued ….
• After the Fact / Future Dated Comparisons
– This method of providing comparisons is not the preferred way to
establish business need. However this method is necessary when
comparisons were not provided when the TA was approved.
– Two future dated comparisons must be pulled. One representing
business need and one representing what the traveler actually
traveled on. These are pulled taking into consideration the amount of
days when the TA was approved to when the travel took place using
the same days of the week.
– The out come of comparing these two future dated comparisons
effects what can be reimbursed. If the future dated business
comparison is more or equal to the future dated business with
personal the traveler can be reimbursed what was purchased.
However if the future dated business comparison is less than the
future dated business with personal, the traveler is reimbursed less
the difference of these future dated comparisons.
Group Travel
• What is group travel and how is it processed?
– Group travel is when one person is designated as the
group leader to incur all travel expenses associated
with the trip. There will be one TA and one TER for
the trip under the group leader.
– UA regulation allows for 2 methods for receiving
reimbursement for meals associated with group
travel. One option is to submit the receipts for
meals (not to exceed per diem) with a statement
from the group members stating that all meals were
provided. The other option is to hand out a meal
allowance (not to exceed per diem) and have each
traveler sign for the money received, this then acts
as a receipt for the group leader to be reimbursed.
Other non-travel expenses
incurred while traveling
• What can we pay or reimburse for?
– Special clothing, camping gear, tools, and
other supplies and miscellaneous expenses
required to accomplish the travel objective
are allowable expenses.
• Note: Ensure that the correct account code is
used to capture these non-travel expenses.
Travel Forms
• Travel Authorization (TA/AT)
• Travel Expense Report (TER/ER)
Travel Authorization (TA/AT)
• What is a TA form and when is one needed?
– The official approval form for documentation of all
estimated costs associated with a specific trip to meet
federal income tax, and internal reporting requirements,
encumbrance of funds, expected travel dates and approval
of related advances. The TA must be completed if travel
includes any of the following: airfare, lodging,
transportation rental costs, or meals and incidental per
diem.
Travel Authorization (TA/AT)
Continued ….
• What is important information to include on the TA?
–
–
–
–
–
–
–
–
–
–
–
–
–
Legal name
UA affiliation
UA ID number
Correct address (if not setup for direct deposit)
Birth Date (if purchasing ticket)
Travel dates
Personal time (business comparison)
Reason for trip (a sentence e.g. collecting methane samples rather
than field work)
Estimated costs
Fund number, Organizational Code, and Account Code
Appropriate approvals
Travel Advance Request
Encumbrance amount
Travel Authorization (TA/AT)
Continued ….
• How do you find if a traveler has traveled for
the university before?
– You can check in Banner.
» FAIVNDH (Vendor Detail History)
» FOAIDEN (Person Identification Form – Finance)
Travel Expense Report (TER/ER)
• What is a TER form and when is one needed?
– The official document used by the traveler and the
department to approve actual travel costs and travel dates
associated with an authorized trip. A Travel Expense Report
is required for all travel conducted under a Travel
Authorization Form, including travel for which all expenses
are paid directly by the university.
Travel Expense Report (TER/ER)
Continued ….
•
What is important information to include on the TER?
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
Legal traveler name
UA affiliation
UA ID number
TA number (if paper)
Fund number, Organizational Code, and Account Code (to be paid from)
Method of receiving reimbursement (direct deposit, check mailed home, or mailed to the
department)
Indicate if a partial or a final
Department
Reason for trip
Clearly show time in travel status for business.
»
Travel status is defined as the when the traveler leaves their home or duty location
and returns to their home or duty location.
Indicate personal time if applicable.
Deduct for provided meals or provide a justification when not deducting for a provided
meal.
Expenses claiming reimbursement for & travel expenses paid by the university directly.
Report travel advance (if applicable)
Clearly indicate the expenses that are reimbursable to the traveler and the expenses paid
by the university.
Appropriate approval(s)
Travel Expense Report (TER/ER)
Continued ….
• What backup is needed?
•
•
•
•
•
•
•
•
•
Approved TER / ER Detail Report
Approved TA / AT Detail Report (showing as approved)
Agenda & Registration Information
Lodging receipt(s) (justification if over 1.5 times)
Airfare receipt(s)
Airfare Comparison(s) if applicable
Ground Transportation receipt(s)
Miscellaneous receipts
Narrative on any unusual or unclear changes or travel
routing that will provide clear documentation
– Note: Scanned receipts or receipted invoices will be
submitted for reimbursement. Receipts are required for all
travel expenses for which reimbursement is claimed.
Travel Expense Report (TER/ER)
Continued ….
• How do you find if a traveler is setup to receive
reimbursements via direct deposit?
– You can check this in Banner.
» TSAAREV (Account Detail Review Form – Student)
– Or the traveler can check in UAOnline.
• When should travelers expect reimbursement?
– Reimbursement of travel expenses will be made to the
traveler within 15 business days after receipt of a properly
completed and approved travel expense report by the
business or travel office.
UA Accounting Manual
• Account Codes
– What determines the correct account code to use?
• The Program Code associated with the Organization Code
and the fund type.
– What account codes can be used for field work or
program work in AK?
• If program code is GA
– 2010 is used
» If program code is GA but funding is type 2 (restricted), 2025
is used.
• If program code is IN
– 2025 is used
• If program code is ID
– 2021 is used
Contact Information
Geoff Jacobs, Transaction Manager
201 Administrative Services Center
Email: gajacobs@alaska.edu
Phone: (907) 474-6170
Dawniel Dupee, Travel Auditor
205 Administrative Services Center
Email: dadupee@alaska.edu
Phone: (907) 474-2413
Travel Email: uaf-ofa-travel@alaska.edu
Travel Website: http://www.uaf.edu/finserv/financeaccounting/travel/