Slide 1 - University of Central Missouri by yaohongm


									            UNIVERSITY OF CENTRAL


            New UCM Guidelines Effective July 1, 2007

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                   Why Change Our Travel
       Improve Convenience and Service to UCM Faculty and Staff.

       Last update to the Travel Guidelines was June, 2000.

       UCM Internal Audit Report to BOG (See Attachment A).

       State Auditor’s Audit (See Attachment A).

       Internal Revenue Service Audit.

       Increase accountability of University financial resources.

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                Travel Task Force Mission

             To enhance the University’s travel policy.

             Develop recommendations and procedures for
              implementation of a Travel Card apart from the
              University’s Procurement Card.

             Maintain Internal Controls and accountability of
              the travel program in order to comply with IRS
              and State guidelines.

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                     Travel Task Force
                 University Travel Segments

             Individual Faculty or Staff Travel.

             Athletics and Academic Team Travel.

             International Travel.

             Entertainment (Business Hospitality)
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                 Sponsor - Dr. Betty Roberts
         Teresa Fine Alewel                   Director of Career Services
         Terry Bond                           Accounts Payable Manager
         Larry Creel                          IS - Technical Project Manager
         Jerry Hughes                         Athletic Director
         Michael Lucas                        Director of Internal Audit
         John Merrigan                        University Controller
         Delilah Nichols                      Presidential Administrative Assistant
         Jack Rogers                          Director of Forensics, Faculty Senate
         Joy Stevenson                        Director of International Programs
         Jenne Vanderbout                     Director – Alumni Relations
         Joseph Vaughn                        Department Chair, Criminal Justice
         William Ward                         Director of Procurement

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                       Travel Task Force
                    Universities Benchmarked

               Cornell University (Ivy League)
               Emporia State University (MIAA)
               Northwest Missouri State University (MIAA)
               Oregon University (Pac 10)
               Penn State University (Big 10)
               Pittsburg State University (MIAA)
               Purdue University (Big 10)
               Truman State University (MIAA)
               University of Kansas (Big 12)
               University of Missouri (Big 12)
               University of Northern Iowa (Gateway)
               University of Pennsylvania (Ivy League)
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                         Travel Task Force
                        Travel Components
             Lodging
             Meals
             Transportation (Airfare, Car Rental etc.)
             Mileage Reimbursement
             Pre-Authorization
             Cash Advances
             Travel Card

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            UCM Travel Guidelines


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                   UCM Travel Guidelines
             Travel Task Force Considerations:
              1.   Safety of our employees.
              2.   Benchmark data research.
              3.   Federal GSA rates.
              4.   Auditor’s recommendation of
                   “Capped” lodging amount per day.
              5.   IRS regulations requiring receipts for
                   lodging expenditures.

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                       UCM Travel Guidelines
            Prior UCM Travel Guidelines:
            1.   Prior UCM Travel Policy reimbursed lodging expenditures at the actual amount.

            2.   The policy further states that UCM employees should seek lodging rates that are
                 reasonable; using the GSA guidelines as a definition of “reasonable” rates.

            3.   Itemized receipts must be submitted for lodging. IRS considers any reimbursement as
                 taxable compensation if not supported with business receipts.

            New UCM Travel Guidelines:

                UCM will retain the current policy of reimbursing lodging
                 expenses at the actual amount. Policy recommends that
                 employees ensure lodging rates are reasonable and use GSA
                 rates as a guide. Per IRS guidelines, lodging receipts must be
                 submitted to document overnight travel as a true business

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            UCM Travel Guidelines


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                   UCM Travel Guidelines
               There are four types of meal reimbursments:

                        1.   “Overnight Travel” Meals.
                        2.   “Same Day Travel” Meals.
                        3.   “International” Meals.
                        4.   “Business Hospitality” Meals.

               Five Considerations in Decision Making:

                        1.   What’s best for our employees and University.
                        2.   Benchmarking of other Universities.
                        3.   IRS Regulations.
                        4.   State Regulations.
                        5.   Auditor’s Recommendations.
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                    UCM Travel Guidelines
                  Meals for “Overnight Travel”
            Prior UCM Travel Guidelines: UCM reimburses meals at their actual cost with
                receipts required for meals greater than $25.

            New UCM Travel Guidelines

               Reimbursement based on lower of actual costs or capped amount of $50 per day as follows except
                for the below mentioned “high cost” cities:
                                                                Regular Cap High Cost Cities
                          Breakfast                               $10             $14
                          Lunch                                    15               20
                          Dinner                                   25               30
                          Total Per Day                           $50             $64

               GSA identified “high cost” cities are Aspen CO, Boston, Chicago, Los Angeles, Minneapolis, New
                Haven, Newport RI, New York City, Philadelphia, San Diego, San Francisco, Seattle, Vail, CO, and
                Washington D.C.
               No receipts will be required to be submitted for meals.
               Exceptions to the above “capped” amounts for University sponsored events, meetings with donors
                etc will be granted as shown on slide 16.
               International meals will be reimbursed at actual cost.

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                      UCM Travel Guidelines
                       “Same Day Travel”

            Prior UCM Travel Guidelines: Currently the UCM travel policy
               requires an employee to be out of town on University business
               for 12 hours prior to being eligible for reimbursement of a
               meal within the same day.

            New UCM Travel Guidelines:

             If a UCM employee is out of town on University business
               for six hours or more, the employee is eligible to be
               reimbursed for one meal at the actual expense up to a
               capped amount of $15.

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                    UCM Travel Guidelines
                     International Travel
            Prior UCM Travel Guidelines:
              Meals for international travel are reimbursed at
              their actual cost.

            New UCM Travel Guidelines:
              Meals for international travel are reimbursed at
              their actual cost. Since there are no limits on
              international meal expenses, receipts are

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                     UCM Travel Guidelines
                    Business Hospitality Meals
             Business Hospitality meals are reimbursed at actual cost.

             Business Hospitality Meals are defined as:
                Meals with university guests, consultants, or candidates, with
                 university business being discussed.
                Meals that are incurred as part of a seminar, conference, or
                 required meeting that is presented by the University.

               A restaurant or catering receipt with the following supporting
                documentation to prove the “business hospitality meal” is a true
                business expense is required before reimbursement can occur:
                    * Date of the meal.          * Name and location of the restaurant.
                    * Meal Amount.               * Business purpose of the meal.
                    * # of people served.        * Identities of guests.

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            UCM Travel Guidelines


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                    UCM Travel Guidelines
                     Air Transportation
            Prior UCM Travel Guidelines:
            UCM travel policy states for out-of-state travel, commercial
            airlines is the preferred mode of travel. Cost comparison between
            personal mileage and airline travel is to be performed and
            submitted with the employee’s travel voucher when personal car
            mileage is used in lieu of airline travel.

            New UCM Travel Guidelines:
            For out of state travel, commercial airlines is the preferred
            mode of travel if it is more economical for the University.
            However, no cost comparison needs to be submitted with the
            employee’s travel voucher.
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                 UCM Travel Guidelines
                 Mileage Reimbursement
            Prior UCM Travel Guidelines:
            State of Missouri rate which currently is 45 ½
            cents per mile (5 cents below IRS rate).

            New UCM Travel Guidelines:
            The Internal Revenue Service (IRS) rate is
            currently at 50 ½ cents per mile.

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                      UCM Travel Guidelines
                          Car Rental
            Prior UCM Travel Guidelines:
             Recommended employees use Enterprise Car Rental.

            New UCM Travel Guidelines:
             Enterprise is the University’s preferred car rental
              agency and whenever practical should be used. When
              Enterprise car rental services are not available,
              employees may use a car rental agency other than
              Enterprise such as Avis, Budget, Hertz etc.

             Gasoline purchases can be charged to the Travel
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                       UCM Travel Guidelines
                       Travel Pre-Authorization
            Prior UCM Travel Guidelines
             No formal travel pre-authorization form was required to be
               submitted with a travel expense voucher; rather the policy
               suggested the employee obtain pre-authorization from cost center

            New UCM Travel Guidelines:
             All overnight travel will require a “UCM Travel Pre-Authorization”
               form to be completed by the employee and authorized by the
               employee’s supervisor prior to the trip being taken.

             After the trip is completed, the “UCM Pre-Authorization” form must
               be submitted to Accounts Payable with the employee’s travel voucher,
               and receipts to receive reimbursement.

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                      UCM Travel Guidelines
                        Cash Advances
            Prior UCM Travel Guidelines:
             Under special circumstances and within established
               restrictions, the University may make advances to individuals
               for certain travel expenses; primarily group/team travel.

            New UCM Travel Guidelines:

             University travelers are encouraged to use their UCM
               Travel Card, however, Athletic and Academic teams will
               continue to have a need for cash advances in certain
               circumstances. See UCM Travel Guidelines posted on the
               Accounts Payable web-site for Cash Advance procedures.

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                UCM Travel Guidelines
                 Alcoholic Beverages

             The purchase of alcoholic beverages
             is non-reimbursable by the University.

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              UCM Travel Guidelines


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                        UCM Travel Guidelines
                           Travel Cards

            Travel Task Force Considerations:
             Research found 11 of 12 “Benchmarked” Universities have
               a Travel Card Program.

             State, IRS, and Internal Audit Recommendations. Reduce
               $ limits and # of merchant codes on Procurement Cards.

             Potential vendors include VISA, MasterCard, American
               Express, and Diners Club.

             “Personal” Liability versus “University” Liability Travel

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                           UCM Travel Guidelines
                              Travel Cards
               The UCM Travel Card will be separate and distinct from the Procurement

               Travel Card expenditures will be charged directly to the University. (Not a
                personal liability card).

                    A UCM Travel Card will be issue to those employees that incur $1,000 or
                     more travel annually.

                    Accounts Payable will pay the cumulative University Travel Card’s
                     expenditures in one payment to the credit card vendor.

                    At the end of each month, employees who have a University Travel Card
                     are required to submit a University Travel Card Voucher with the
                     appropriate receipts to Accounts Payable (per University Travel

                    Only travel related merchant codes will be open on the Travel Card (i.e.
                     airline, lodging, rental cars, restaurants, etc)

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                   UCM Travel Guidelines
                 Travel / Procurement Cards
               The University will continue to have the procurement
                card program, however, it will be for “non-travel” related

               There will be a “transition” period from July 1 thru
                September 30 whereby travel expenditures will be
                allowed on the procurement card to allow everyone time
                to obtain and be comfortable with the travel card.

               The transaction limits on the procurement cards may
                need to be reduced from their current limits since travel
                will no longer be allowed to be charged to these cards. If
                you use your P-Card for travel only, please turn in your P-
                Card upon receipt of your Travel Card.

               The procurement card program will be managed by Mike
                Smith, UCM Interim Procurement Director.

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            Purchasing Card Program

             What are the major changes to the
              purchasing card system?
             Will we be reissued new cards?
             What about my current dollar spending
             Who will we contact for purchasing card
              related support?

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                What are the major changes to the
                   purchasing card system?

             Terms and terminologies
             Executive Officers
             Department Heads
             Department Liaisons
             Cardholders
             Transition to on line departmental
              updating in the Banner System.

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            Will we be reissued new cards and
            spending thresholds?

             NO! Your cards will remain in tact and so
              will your spending limits unless adjusted
              by your Department Head.

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            Who will we contact for purchasing card
            related support?

             On July 1, 2007 Procurement will be the
              point of contact for all purchasing card
              activities unless you are dealing with a
              direct Banner issue.
             All application forms, purchasing card
              distribution/collection, limit approvals,
              training, and other purchasing card
              administrative support.

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              Cardholder & Departmental
             Department Liaison reports infraction
             Single abuse – Warning Letter
             Second occurrence – Suspended card
              use minimum 3 billing cycles (90 days)
             Third occurrence – card canceled one
             Department Head may recommend
              permanent suspension if incident is
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              Cardholder & Departmental
             Purchasing Card Summary not
              forwarded by the 10th of the month twice
              in one Fiscal Year – Departmental
              Warning Letter
             Repeated Cardholder or departmental
              abuse - Departmental Warning Letter
             If severe enough may be turned over to
              the Internal Auditor for investigation.

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            End of Presentation

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