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					June 15, 2009                                     Page 1 of 14                 Administrative Guide Memo 36.7



                                              Travel Expenses


Authority        This Guide Memo is approved by the Vice President for Business Affairs and
                 Chief Financial Officer.
Applicability    This policy applies to employees and non-employees traveling on authorized University business,
                 and to all travel expenses reimbursed by the University or paid for on the University Travel Card,
                 regardless of the source of funds. While policy statements are applicable to the entire University,
                 including the SLAC National Accelerator Laboratory (SLAC), some of the specific procedures
                 listed here do not apply at SLAC. SLAC travelers should contact the SLAC Travel Office for
                 procedural information.
Summary          This Guide Memo outlines policy on travel undertaken for University business.
                 Section headings are:
                 1.    GENERAL POLICY
                 2.    UNIVERSITY-PROVIDED TRAVEL CARD
                 3.    COMMERCIAL AIR TRAVEL
                 4.    MEAL AND LODGING
                 5.    PRIVATE AUTOMOBILES
                 6.    RENTAL CARS
                 7.    OTHER FORMS OF TRANSPORTATION
                 8.    COMBINATIONS OF UNIVERSITY TRAVEL WITH PERSONAL TRAVEL
                 9.    TRAVEL EXPENSES OF SPOUSES AND OTHERS
                 10.   MISCELLANEOUS TRAVEL EXPENSES
                 11.   STUDENT TRAVEL AND TAX ISSUES
                 12.   FOREIGN VISITOR TRAVEL
                 13.   SPECIAL TRAVEL
                 14.   RECORDS AND PAYMENT PROCEDURES
                 15.   SOURCES OF HELP

 1.   GENERAL POLICY
      a.   Travel Expense Policy — The University’s policy is to pay for necessary and reasonable travel expenses
           incurred for authorized University business by employees and approved non-employees. The intent of
           this policy is that such payments be fair and equitable to both the traveler and the University and
           consistent with federal regulations. Individuals traveling on business are responsible for complying
           with University travel policy as described in this Guide Memo, and should exercise the same care in
           incurring expenses as they would in personal travel. Expenses should be submitted in a timely manner.
           Absent exceptional circumstances, expenses submitted more than 60 days after completion of travel
           will be reported as additional income to the individual, in accordance with Internal Revenue Service
           guidance.
      b. Approval Authority — Authority and responsibility for approving travel by employees and guests
         of the University rests with the person responsible for the account (PTA) to which the expense is to
         be charged. Travel expenses are payable only when all required approvals, including approval from
         government agencies or other project sponsors, are obtained prior to incurring the expense. Expenses
         incurred during sabbatical leave are payable when the expenses are incurred for reasonable and
         necessary University business and have the advance written approval of the department Chair.
         Employees may not authorize travel or approve expense payments for themselves, nor for a person
         to whom they report either directly or indirectly.



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           c.   Economical Transportation Required — To be fully paid by the University, the traveler must use
                the most economical mode of transportation available, consistent with the authorized purpose of
                the trip. This includes charging no more than the rate for the most direct and usually traveled route
                and measuring such costs as subsistence and lost work time in addition to actual transportation
                costs. More expensive transportation may be used if the traveler pays the incremental cost.
                GUIDELINE: Automobile transportation is generally most appropriate for round trips up to 200
                miles and commercial air travel is generally the most economical and practical for longer trips.
                For ground transportation, rental or privately-owned vehicles and taxis should be used only if
                other means of transportation are unavailable, more costly, impractical, or if the time saved is
                advantageous to the conduct of the University’s business.
           d. Limitation on Group Travel — Travel by a group of employees in the same aircraft, automobile, or
              other means of transportation is discouraged when the employees’ responsibilities are such that an
              accident could seriously affect the functioning of a University activity. Maximum coverage under
              the University’s travel insurance also places a limit of five on the number of employees traveling
              together.
           e.   Charges to Sponsored Projects — When travel costs are to be charged to a sponsored project, the
                terms of the applicable award take precedence. Some awards may require the sponsor to pre-
                approve each trip, or each trip to or from a destination outside of the United States.
           f.   School and Department Guidelines — At their discretion, schools, departments, laboratories, and
                institutes may impose more restrictive guidelines for budgetary or control reasons, but they may
                not be less restrictive than guidelines stated in this policy.
           g. Preferred Travel Agency and On-Line Booking Tool — The University has "preferred" travel
              agencies and has negotiated contracts to provide services for Stanford employees and their families
              as well as students and guests of the University. The University will pay travelers for the service
              fee charged by its “preferred” agencies for Stanford business travel. The University will not pay
              travel costs that exceed the cost of substantially similar travel available through its “preferred”
              agencies or negotiated contracts. See the Gateway to Financial Activities website for more
              information at: http://fingate.stanford.edu/staff/travel/res_jobaid/travel_agencies.html.

      2.   UNIVERSITY-PROVIDED TRAVEL CARD
           Purpose — The University has a travel card program to facilitate payment of travel-related expenses
           (i.e. airfare, lodging, car rental, travel meals, etc.) incurred in furtherance of University business. The
           program is available to regular faculty, staff and post-doctoral fellows. Individual and department
           cards are included in the program. See the Gateway to Financial Activities website for more
           information at: http://fingate.stanford.edu/staff/travel/res_jobaid/payment_methods.html.

      3.   COMMERCIAL AIR TRAVEL
           a.   Lowest Available Airfare — All Stanford staff, faculty members, students and University visitors
                traveling on business are expected to travel at the lowest available airfare and to take advantage of
                Stanford’s negotiated fares that are available through the University’s “preferred” travel agencies.
                Federal regulations require that only the cost of the lowest available airfare may be charged
                directly or indirectly to government sponsored projects. Criteria used to determine the lowest
                available airfare are:
                •   Leaves or arrives within a 1-hour window on each side of the traveler’s desired departure or
                    arrival time
                •   Allows the traveler to choose airports
                •   Is a nonstop flight if requested by the traveler
                •   Does not include charter flights (see section 7.b)

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           •    Does not require staying over Saturday night unless requested by the traveler
           •    Does not include circuitous routing when a stopover is required
           •    The class is reasonably adequate for the medical needs of the traveler

      b. Exceptions — Stanford will not pay for business or first class airfare unless required for medical needs.
         Requests for exceptions based on medical needs must be supported by a current, written medical
         doctor’s opinion. Requests for exceptions based on medical needs must be forwarded in advance of
         booking travel to the Associate Controller (or designee) responsible for Disbursements. All requests
         for exceptions not based on medical need must be approved by the Provost in advance of travel.
         Instructions on appropriate accounting for exceptions will be provided by the Associate Controller
         for Disbursements or designee.
      c.   Charges in Excess of Authorized Airfare — When a traveler prefers a higher class than that
           authorized, the traveler must pay the incremental difference.
      d. Change Penalties — If a ticket has to be changed and a penalty is incurred, the traveler may claim
         payment from Stanford for the penalty. The penalty may be an allowable charge to a sponsored project.
         When trips must be cancelled, travelers are encouraged to rebook tickets for travel at a later date
         whenever possible. Travelers may wish to request payment for tickets to be used later by submitting
         an Advance in the iOU application. See Quick Steps: Request a Travel Advance in iOU at:
         http://fingate.stanford.edu/staff/travel/quick_steps/request_advance_iOU.html.
      e.   Unused Airline Tickets — Travelers are encouraged to rebook unused tickets whenever possible (see
           3.d.). If it is not possible to use the ticket through rebooking, then it may be payable with proper
           documentation. An unused ticket affidavit must be completed and submitted with the iOU expense
           report. Go to http://fingate.stanford.edu/docs/unused_ticket_affidavit.pdf to obtain a copy. Unused
           tickets should be charged to an unrestricted account (PTA).
      f.   U.S. Government Sponsor — If air travel is to be paid for by a federally-sponsored project, it is
           usually required that U.S. airlines be used (Fly America Act). In some cases, the sponsor's written
           prior approval may be required before each trip or each foreign trip. For more information on the
           Fly America Act, see Policy Notes: Fly America Act (U.S. Air Carrier Requirement)
           http://fingate.stanford.edu/staff/travel/policy_notes/fly_america_act.html.

 4.   MEALS AND LODGING
      a.   Lodging Choice — University business travelers are expected to use lodging accommodations that
           are necessary and reasonable. The lowest standard room rates are generally available through:
           • Conference listings
           • Stanford’s negotiated academic rates
           • “Preferred” travel agency corporate rates
      b. Options — The traveler may use one of four methods for expenses incurred in connection with official
         University travel of more than one day. The method selected must be used for the entire trip:
           •    Actual Expenses — The traveler may be paid for the actual costs of reasonable and necessary
                meals, lodging, and gratuities. See Expense Guidance for Business Meals,
                http://fingate.stanford.edu/docs/bus_meal_exp_guide.pdf. Tips for meals must not exceed 20%
                of the cost of meals. Any tip charges in excess of that amount will not be paid. When there is no
                overnight travel, meals will only be paid when the meal has a defined University business purpose
                (see One-day Travel, 4.c.). In any case, payments for alcohol and related taxes and tips may not be
                charged to a government sponsored account (PTA).
           •    Actual Lodging Expenses Plus Per Diem for Meals —The traveler may be paid for actual lodging
                cost plus the applicable “meals” per diem rate. This rate varies by geographic area. See domestic
                and foreign per diem rates at
                http://fingate.stanford.edu/staff/reimburse/res_jobaid/per_diem_rates.html.
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                 •     Per Diem Lodging Plus Actual Expenses for Meals — The traveler may be paid for the
                       applicable lodging per diem rate plus the actual meal costs. The per diem rate varies by
                       geographic area. See domestic and foreign per diem rates at:
                       http://fingate.stanford.edu/staff/reimburse/res_jobaid/per_diem_rates.html.
                 •     Per Diem for Lodging and Meals — The traveler may be paid for lodging, meals and
                       incidental expenses on the basis of per diem for both lodging and meals. See Travel Rates
                       at http://fingate.stanford.edu/staff/reimburse/res_jobaid/per_diem_rates.html.
          c.    One-Day Travel — In general, trips of less than 50 miles one way from Stanford, or the traveler’s
                residence, whichever is greater, are considered local travel and do not qualify for an overnight
                stay. The Internal Revenue Service (IRS) does not allow travel meal expense for one-day travel (no
                overnight stay). Per diem rates may not be used for one-day travel. However, a bona fide business
                meal may be paid [see section 10.b.(6)].
          d. Departmental Discretion — Departments may elect to pay per diem for fewer days than the actual
             stay and may decrease the amount of per diem to reflect actual expenses.
          e.    Per Diem Applications — Stanford follows U.S. Government General Services Administration
                travel rates. Current Per Diem rates can be located at:
                http://fingate.stanford.edu/staff/reimburse/res_jobaid/per_diem_rates.html.

                (1)    Per Diem for Days of Departure and Return — Per diem for the first and last days of the trip
                       are payable at 75% of the Meals and Incidental Expense rate applicable for the city visited.
                       The location where lodgings are obtained for the first night determines the rate for the
                       departure day. Per diem for the day returning home is at the basic rate applicable at Stanford.
                (2)    Multiple Stops — When a trip includes more than one University business stop and the cities
                       involved have different per diem rates, the per diem rate for each calendar day (beginning at
                       12:01 a.m.) is determined by the location where the lodgings are obtained for that night.
                 (3)    Deduction for Meals Included in Registration Fees — When a meal has been paid for as
                        part of a registration fee or included in the hotel rate, a deduction must be made from the
                        applicable per diem rate. The amount to be deducted varies based on the rate for the
                        applicable city and may be found at the U.S. GSA website link at:
                        http://fingate.stanford.edu/staff/reimburse/res_jobaid/per_diem_rates.html
                         Select the ‘Meals and Incidental Expense Breakdown’ tab.
                 (4)    Trips Over 30 Days — When estimated travel is for more than 30 consecutive days in one
                        location, or when the circumstances of the travel are such that the traveler can reasonably be
                        expected to incur expenses comparable to those arising from the use of establishments
                        catering to the long-term visitor or from the use of noncommercial facilities (e.g., house-
                        trailers or camping equipment), the traveler may choose to be paid either for the actual and
                        reasonable cost of lodging and meals or a basic per diem allowance of 55% of the standard
                        rate for the appropriate geographic area. The rate begins with the first day of travel.
                 (5)    Extension of Travel — If, while on travel status, the traveler is granted an extension to the
                        original estimated travel which then results in a total of more than 30 consecutive days in
                        one location, the per diem allowance will be calculated at the regular rate from the first day
                        up to and including the 30th day. After the 30th day the long-term rate is applicable if the
                        per diem method is chosen.
          f.    Non-business Days — Weekends, holidays, and other necessary standby days may be counted as
                business days only if they fall between business travel days. If they are at the end of a traveler’s
                business activity and the traveler remains at the business destination for non-business reasons,
                payment is not allowed for the additional days. The only exception is when travel is at a lower
                total cost if the traveler stays over a weekend or holiday, with department approval. The traveler
                must document the total cost savings in order to support the non-business day payment. This

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                  must be documented at the time of booking of the actual flight, comparing the actual flight to the
                  cost of the airfare for business days only. A printout from Stanford’s online booking tool,
                  http://fingate/staff/travel/res_jobaid/travel_agencies.html, must be included with the iOU
                  expense report. If post-travel dated airfare comparison is submitted as backup, Disbursements
                  will calculate an on-line comparison at the time of processing, and will pay based on the lower
                  of the two equivalent airfares.
       g. Foreign Travel — Foreign travel expenses are payable by the same methods as domestic travel.
          To obtain per diem rates for travel outside the contiguous United States, see website link at:
          http://fingate.stanford.edu/staff/reimburse/res_jobaid/per_diem_rates.html.
       h. Sabbatical Lodging — Sabbatical lodging expenses are paid only if the faculty member incurs two
          sets of living expenses simultaneously and there is a stated Stanford business purpose for the expenses
          incurred during the sabbatical. If the primary home is rented out, the faculty member may not be paid
          for lodging expenses at a location away from Stanford.

  5.   PRIVATE AUTOMOBILES
       a.   Expenses Allowed — The University will pay a standard rate per mile (see Travel Rates on the web at
            http://fingate.stanford.edu/staff/reimburse/res_jobaid/mileage_reimb_rates.html) for official travel
            by private automobile based on the actual driving distance by the most direct route (not more than
            105% of the mileage listed on the MapQuest web page at: http://www.mapquest.com/.
            (1)    Standard Mileage Allowance — The standard mileage allowance is in lieu of all actual
                   automobile expenses such as fuel and lubrication, towing charges, physical damage to the
                   vehicle, repairs, replacements, tires, depreciation, insurance, etc.
            (2)    Automobile-related Expenses — In addition to the standard mileage allowance, necessary
                   and reasonable charges for the following automobile-related expenses are allowed: tolls, ferries,
                   parking, bridges, tunnels, and liability and physical damage insurance coverage for driving in
                   foreign countries or Hawaii [see paragraph 6.e.(2)]. Traffic ticket and parking ticket expenses
                   must be paid personally, not by the University.
       b. Local Travel —
            (1)    Common Destination Points — One-way distances from the University to the following
                   common destination points are shown below.

                                San Francisco International Airport            25 miles
                                                     San Francisco             40 miles
                                                          Asilomar             95 miles
                                                          Berkeley             42 miles
                                                   San Jose Airport            20 miles
                                          Monterey/Pacific Grove               90 miles
            (2)    Computation Starting Point — Mileage may be computed from the traveler’s home when travel
                   occurs during weekends, holidays, or outside normal business hours (usually 8 a.m. to 5 p.m.).
                   Mileage must be computed from home whenever the trip does not involve a business stop at
                   Stanford and the distance from home is less than the distance from Stanford.
       c.   Auto in Lieu of Airport Shuttle — Travelers should use the most economical means for travel to
            the airport, including parking costs. Shuttle services usually provide the most economical means.
       d. Automobile in Lieu of Commercial Air — When use of a personal automobile has been authorized in
          accordance with Guide Memo 28.7, Operation of Vehicles, http://adminguide.stanford.edu/28_7.pdf,
          and the automobile is used in travel for which air is generally most appropriate, payment may not
          exceed actual miles the automobile is driven at the standard rate per mile, and may not exceed the
          allowable cost that would have been incurred had travel been by air. For calculating the equivalent


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                 airfare to replace more expensive mileage charges, the coach fare plus ground transportation
                 costs are applicable. Equivalent airfare is coach class, seven-day advance purchase. A printout
                 from Stanford’s online booking tool,
                 http://fingate.stanford.edu/staff/travel/res_jobaid/travel_agencies.html must be included with
                 the iOU expense report. The printout should be dated seven days before the actual travel date to
                 accurately document equivalent airfare. If post-travel dated airfare comparison is submitted as
                 backup, Disbursements will calculate an on-line comparison at the time of processing, and will
                 pay based on the lower of the two equivalent airfares. If two or more people travel together by
                 automobile for a business purpose, the equivalent air fare calculation is the sum of airfare plus
                 ground transportation costs for all of the travelers.
            e.   Trips of More Than One Day — The University will pay the mileage allowance, meals, lodging,
                 and automobile-related expenses if travel by automobile is the most economical mode of
                 transportation available. Otherwise the University will pay the cost of the least expensive
                 alternate method of travel. The University will calculate an en-route per diem based on an
                 average driving distance of 400 miles a day by the most direct route, or actual number of days
                 taken, whichever is less. Each passenger claiming payment for meals and lodging must prepare
                 a separate iOU expense report.
            f.   Two or More People Traveling Together — Because payment for private automobile is to
                 reimburse the owner for use of the car, mileage and related expenses are payable only to one
                 of the two or more persons traveling together in the same vehicle.
            g. Temporary Off-Campus Assignment — If the employee has a temporary assignment away from
               campus, reimbursement will be made for mileage between campus and the assignment location,
               or home and the assignment location, whichever is less.
            h. Insurance and Accidents — See Guide Memo 28.7, Operation of Vehicles,
               http://adminguide.stanford.edu/28_7.pdf.
            i.   Commuting Expenses — The University will not pay employees for commuting expenses
                 between home and campus. See section 13.d for remote worker policy.

       6.   RENTAL CARS
            a.   Economical Alternatives — The University will pay the traveler for the cost of renting a compact
                 or standard size car and for the automobile-related expenses, if use of the rental vehicle is the
                 most economical mode of transportation. Before renting a car, the traveler should consider
                 shuttle services and taxis, particularly for transportation between airport and lodging.
            b. University Name on Rental Agreement — Car rental agreements for both employees and non-
               employees renting for University business should, for insurance reasons, whenever possible
               include “Stanford University” with the name of an individual. Use of the University-provided
               travel card serves this purpose for employees.
            c.   Driver and Location Limitations — For the traveler to be covered by the rental agency’s basic
                 insurance, the rental vehicle may not be driven by persons other than the renter, or leave the
                 state in which it is rented, without the agency’s permission.
            d. Accident Notification — If a rented vehicle is involved in an accident, the Stanford Director of
               Risk Management should be notified promptly. See Guide Memo 28.7, Operation of Vehicles,
               http://adminguide.stanford.edu/28_7.pdf.
            e.   Additional Insurance Needed?
                 (1)   Within the continental United States: NO — Since the University’s insurance policy
                       provides coverage in excess of the rental agencies' within the United States, travelers should
                       not buy and will not be reimbursed for extra insurance from a car rental agency. Visitors to
                       the University should be advised that additional insurance is unnecessary.
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            (2)    Within Hawaii: YES — A traveler planning to drive a rental vehicle in Hawaii must purchase
                   the rental agency’s insurance. The University will pay the cost of such insurance.
            (3)    Outside United States: YES — A traveler planning to drive a rental vehicle in any foreign
                   country must purchase the rental agency’s insurance. The University will pay the cost of such
                   insurance.

  7.   OTHER FORMS OF TRANSPORTATION
       a.   Piloting a Private Plane — The University officers listed below, or their designees, may authorize
            faculty and employees to pilot aircraft for travel on University business provided the documents listed
            in (1) through (4) are on file with Risk Management:
                 Deans of the seven schools
                 Vice Provost and Dean of Research
                 Vice Provost for Graduate Education
                 Vice Provost for Undergraduate Education
                 Director of the Stanford Linear Accelerator Center
                 Director of the Hoover Institution
                 Vice President of the administrative area
            (1)   The following information annually: Plane identification by year, make and model; hours flown
                  in the past 12 months; and pilot certification type. See
                  http://www.stanford.edu/dept/Risk-Management/docs/forms/planeuse.fft for an online form
                  to complete.
            (2)   A signed Release from Liability Agreement, available at:
                  http://www.stanford.edu/dept/Risk-Management/docs/forms/pilotwaiver.shtml
            (3)   A current Certificate of Insurance evidencing aircraft liability coverage with minimum liability
                  limits of $5,000,000 combined single limit with no sub-limit for bodily injury liability and no sub-
                  limit for passenger liability. The Certificate of Insurance must also contain the following:
                      The Board of Trustees of the Leland Stanford Junior University and its affiliates are named
                       as additional insureds
                      A Waiver of Subrogation from the aircraft insurer in favor of the University and indicating
                       that coverage is primary
                      A provision giving the University a minimum of thirty (30) days written notice of
                       cancellation or material change in coverage
            (4)   Reimbursement will be based on the actual operating expense, rental fee for the aircraft, or the
                  private aircraft mileage rate (see Travel Rates on the web at:
                  http://fingate.stanford.edu/staff/reimburse/res_jobaid/mileage_reimb_rates.html), up to a
                  maximum amount not to exceed the commercial airfare that would be payable for the same trip.
                  Equivalent airfare is coach class, seven-day advance purchase. A printout from Stanford’s online
                  booking tool, http://fingate/staff/travel/res_jobaid/travel_agencies.html, must be included
                  with the iOU expense report. The printout should be dated seven-days prior to the actual travel
                  date to accurately document equivalent airfare. If post-travel dated airfare comparison is
                  submitted as backup, Disbursements will calculate an on-line comparison at the time of
                  processing, and will reimburse based on the lower of the two equivalent airfares. Ground
                  transportation costs that were not actually incurred will not be considered. However, actual
                  ground transportation expenses remain payable. Any additional flight expenses, such as tie down
                  fees, will not be paid, as those costs are part of the airplane reimbursement rates and are included
                  in the maximum equivalent airfare calculation. iOU expense reports for use of private aircraft

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                  must show the type of aircraft and number of hours flown. When more than one person is carried
                  on University business on the same flight, reimbursement is payable only to the pilot.
             b. Charter Planes —Stanford business trips using chartered aircraft services are to be purchased
                through the Purchasing and Contracts Department by submitting a requisition for products or
                services. Before using the chartered aircraft service, the agreement must be reviewed and
                approved by the Stanford Purchasing and Contracts Department.
             c.    Railroads, Non-local Buses, Commercial Vessels — The University will pay the cost of the
                   lowest first-class accommodations available for the trip. Payment will not exceed the equivalent
                   commercial airfare for the same trip. Equivalent airfare is coach class, seven-day advance
                   purchase. A printout from Stanford’s online booking tool,
                   http://fingate.stanford.edu/staff/travel/res_jobaid/travel_agencies.html, must be included
                   with the iOU expense report. The printout should be dated seven-days prior to the actual travel
                   date to accurately document equivalent airfare. If post-travel dated airfare comparison is
                   submitted as backup, Disbursements will calculate an on-line comparison at the time of
                   processing, and will pay based on the lower of the two equivalent airfares.

                   (1)    Rail or Bus — For each night that railroad or bus accommodation is used, an amount equal
                          to the lodging allowance will be deducted from the per diem rate, if applicable.
                   (2)    Ship — Payment of per diem will not be allowed for the period of travel aboard a ship
                          where the cost of subsistence is included in the fare for passage and stateroom.

       8.   COMBINATIONS OF UNIVERSITY TRAVEL WITH PERSONAL TRAVEL
            a.    Expenses Payable by Others — Travelers are encouraged to combine University travel with other
                  business so that travel expenses can be shared with other organizations, and are responsible for
                  seeking reimbursement for expenses payable by others. If a traveler is taking a trip payable jointly
                  by the University and another entity, the University will pay for its share of the actual fare
                  necessary for University business. Fares greater than coach fare (first class, business class, etc.)
                  cannot be used as the basis for prorating air travel costs. When an outside organization pays for
                  lodging or meals, the traveler may not claim per diem from Stanford. In no case may the amount
                  paid for the trip from all sources exceed the total expenses incurred.
            b. Non-business Expenses — The University does not pay travel expenses that are not required for
               official University travel.
            c.    Indirect Routes — If, for other than University business, the traveler takes an indirect route or
                  interrupts a direct route, payment for air fare will be at either the actual charge or the charge that
                  would have been incurred by traveling the direct route by the most economical means, whichever
                  is less. The charge that would have been incurred for a direct route must be documented, at the
                  time of booking the actual flight, with a printout from Stanford’s online booking tool,
                  http://fingate.stanford.edu/staff/travel/res_jobaid/travel_agencies.html, and a copy of the
                  printout included with the iOU expense report.
            d. Rental Cars —
                  (1)    Payment — Any personal portion of the cost of a rental car must be subtracted from the total
                         rental bill before requesting payment. The personal portion is calculated by prorating the cost
                         of the rental over the number of days for personal use and number of days for business use.
                  (2)    Insurance — If the traveler accepts extra insurance cost for a domestic, mainland car rental in
                         order to be covered during the personal portion, the entire cost of the insurance coverage for
                         the entire rental period will be a personal expense. However, if the rental occurs in a foreign
                         country or Hawaii, the cost may be prorated.




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   9.   TRAVEL EXPENSES OF SPOUSES AND OTHERS
        a.   Non-business Expenses — In general, the expenses of a spouse, family member, or other person
             accompanying the business traveler are not payable. Such expenses are only payable if the
             accompanying person has a position with the University and is traveling to make a significant
             contribution in furtherance of University business.
        b. Exceptions — It is expected that there will be no exceptions to this policy, which is designed to assure
           compliance with legal requirements. Any request for an exception in truly extraordinary circumstances
           must be approved, in advance of the travel, by the Provost.
        c.   Hotel Rates — When a double hotel room is occupied by the business traveler and others whose
             attendance does not constitute a business purpose, the University will pay the single room rate. The
             single vs. double room rate must be provided in the notes section in the iOU expense report or backup
             documentation. If the single room rate is not available or provided, the amount paid will be 85% of the
             double rate. In all cases, only reasonable and necessary accommodations will be paid (see section 4.a.).

   10. MISCELLANEOUS TRAVEL EXPENSES
        a.   Registration Fees — Registration fees may be expensed at the time of registration by requesting
             payment using an iOU request for an “Other Check” or seeking reimbursement for a personally paid
             registration. For conferences and events requiring travel, the University Travel Card can be charged.
             If registration is for a student, see section 11 for additional requirements.
        b. Miscellaneous Expenses — Miscellaneous expenses essential to the purpose of the authorized travel
           must be submitted for payment on the same iOU expense report as other travel expenses.
             (1)   Meeting Expenses — Registration (if not prepaid), costs of presentations, published proceedings,
                   rental of meeting rooms and other actual expenses in connection with professional meetings,
                   conferences, and seminars will be paid.
             (2)   Telephone, Fax and Computer Connections — Actual costs of necessary and reasonable business
                   telephone calls, faxes and computer connections are allowable. Single telephone calls that cost $75
                   and above must be itemized by business purpose and name of person called, even if the call is to a
                   Stanford number.
             (3)   Excess Baggage — Charges for excess baggage are payable only when the traveler is transporting
                   University materials or when the extended period of travel necessitates excess personal baggage.
                   In the latter case, the traveler must obtain advance authorization from the person responsible for
                   the account (PTA) for a maximum amount to be paid by the University. A copy of this authori-
                   zation must be submitted with the iOU expense report.
             (4)   Foreign Travel Costs — Actual costs of acquiring passports, visas, tourist cards, necessary
                   photographs, birth certificates, required inoculations, immunizations, health cards, and fees for
                   the conversion of funds to foreign currencies will be paid.
             (5)   Insurance — Insurance costs such as life insurance, flight insurance, personal automobile
                   insurance, rental car insurance (except for foreign countries or Hawaii as noted in paragraph
                   6.e.(2) and (3)), and baggage insurance will not be paid by the University. (See Guide Memos 27.1,
                   Survivor Benefit Plans, http://adminguide.stanford.edu/27_1.pdf, and 28.7, Operation of
                   Vehicles, http://adminguide.stanford.edu/28_7.pdf.)
             (6)   Expenses on Behalf of Others — Ordinary and necessary business expenses incurred on behalf of
                   others, including but not limited to food, beverages, refreshments and social or recreational
                   activities will be paid. Expenses for personal entertainment are not payable.
                      Business Purpose Required — To be considered nontaxable, the Internal Revenue Service
                       requires that the business purpose and the names of persons entertained be shown on the


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June 15, 2009                                          Page 10 of 14                 Administrative Guide Memo 36.7



                               iOU expense report. Individual names are not required if a group is involved and it can
                               be identified as a single body.
                            Unallowable Expenditure Type — Business entertainment and alcohol must be charged
                             to the appropriate expenditure type for unallowable expenses.
                            Per Diem and Entertaining or Business Meals — When a traveler who is paid at the full
                             per diem rate furnishes a meal to others, either as entertainment or during a business
                             discussion, the traveler must prorate the cost of the meal and seek additional payment
                             only for the guest(s) meals. See Expense Guidance for Business Meals,
                             http://fingate.stanford.edu/docs/bus_meal_exp_guide.pdf
                              If multiple business or entertainment meals occur during a trip, or such a meal occurs during a
                              trip of four days or less, the use of per diem for meals is not appropriate. Payment for actual meal
                              expenses with appropriate receipts should be requested for
                              the entire trip.
                              Entertainment/fund raising meals may not be paid when they occur during a trip charged to a
                              government grant or contract unless the actual meal expense option is chosen for the entire trip. In
                              this way, the correct amount can be charged to an unrestricted account (PTA) and unallowable
                              expenditure type.
            c.   Personal Expenses — Expenses that are not directly related to and required for official University
                 travel but that are incurred for the personal use or convenience of the traveler will not be paid.
                 Except for unusual circumstances, laundry costs will not be paid unless a trip exceeds six days.

       11. STUDENT TRAVEL AND TAX ISSUES
            Any student reimbursement, graduate or undergraduate, which does not meet the criteria for
            University travel (see Section a. below), including required documentation, will be tax reportable
            and should be submitted and paid through Graduate Financial Services (GFS) for graduate students
            and through the Financial Aid Office for undergraduates.
            a.   Undergraduate and Graduate Students — Students may be reimbursed for business travel
                 whether or not they are employees, or for degree-related educational travel such as to attend a
                 conference or visit a field site or laboratory facility. In most cases, such reimbursements are not
                 tax-reportable to the Internal Revenue Service as income to the student, provided documentation
                 is available showing that the travel:
                 •     Directly supports a faculty member's project or research program, or
                 •     Is related to presenting at a conference (a photocopy of the conference program indicating
                       the traveler is a speaker/presenter is required), or
                 •     Is an integral part of the student's degree work (Faculty Certification required), or
                 •     Is directly related to the student's employment at the University, or
                 •     Is official University business.
                 Any reimbursement to a post-doctoral student that does not meet the criteria for university travel
                 (see Section b. below), including required documentation, will be tax reportable and should be
                 submitted and paid through Graduate Financial Services (GFS) as a fellowship payment.
            b. Post-Doctoral Students
                 (1)       Attending a conference, field site, or off-campus laboratory
                  Documentation: Along with appropriate receipts, the department should send to Travel &
                  Reimbursement a signed statement from a faculty member certifying that the travel directly
                  supports the faculty research or academic program, or attendance is to officially represent
                  Stanford.


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June 15, 2009                                      Page 11 of 14                 Administrative Guide Memo 36.7



            (2)   Speaking/Presenting a paper, poster, or serving on a panel
                  Documentation: Along with appropriate receipts, the department should send to Travel &
                  Reimbursement a photocopy of the conference program indicating the traveler is a speaker/
                  presenter. No certification is necessary.

   12. FOREIGN VISITOR TRAVEL
       a.   Documentation Required — Payments to foreign visitors, or on behalf of foreign visitors (direct
            payments to hotels, etc.), may be made only if the visitor enters the United States on an appropriate
            visa (see Guide Memo 28.1, Visas for and Employment of Foreign Nationals,
            http://adminguide.stanford.edu/28_1.pdf). In addition to the documentation required for all
            travel payments, requests for payment to nonresident aliens must include a signed Form LA-6
            (Declaration of Tax Status), photocopies of the traveler's passport, visa, I-94 card, and, for
            J-visas, a copy of Form DS-2019 (Certificate Of Eligibility For Exchange Visitor (J-1) Status).
       b. Advances — Foreign visitors who will be present here for longer than two weeks may request an
          advance for the amount of the air ticket. Required documentation must be included (copy of airlines
          invoice/itinerary showing proof of payment, and documentation listed in 12.a). If the expense will be
          subject to withholding taxes, deductions will be made from the advance payment unless appropriate
          tax exemption forms are included (IRS Form 8233 or W8-BEN).
       c.   Accounting — Note that if a trip either originates or terminates in a foreign country, the entire cost of
            the trip is coded to a foreign travel expenditure type. This includes any costs for meals and lodging in
            the United States when the trip originated outside the United States.
       d. Further Information — For more information on travel arrangements for foreign visitors, see:
            •     Inviting and Paying Foreign Visitors,
                  http://fingate.stanford.edu/staff/travel/arrange_foreignV.html
            •     Guide Memo 28.1, Visas for and Employment of Foreign Nationals,
                  http://adminguide.stanford.edu/28_1.pdf
            •     Bechtel International Center web pages, http://www.stanford.edu/dept/icenter/

   13. SPECIAL TRAVEL
       a.   Interview Travel — Travel expenses in connection with employment interviews are authorized when
            necessary to acquire key personnel for employment at the University. Travel expenses are allowed to
            the extent authorized in a formal written invitation to the prospective employee, as long as they do
            not exceed the limits and are consistent with the policies and procedures in this Guide Memo. Travel
            expenses of spouses accompanying prospective employees are also allowed to the extent authorized
            in the invitation. Requirements and limitations in specific sponsored project awards apply.
       b. Postdoctoral Employment Expenses —Postdoctoral employment interviews and recruitment are
          business expenses. Postdoctoral employee moving expenses can be considered business expenses
          if the postdoc’s position is a regular 100% FTE payroll position of 39 weeks or longer.
       c.   Moving and Reassignment Expenses — See Guide Memo 36.8. Relocation of Faculty and Staff,
            http://adminguide.stanford.edu/36_8.pdf.
       d. Remote Workers — Stanford may hire employees who work remotely. These employees do not work
          in a regular Stanford office, but work from their homes or other location as their principal place of
          business. If the employee works remotely 100% of the time, occasional trips to campus for department
          meetings, special projects, peak-time work, etc. may be paid by the department at the manager’s
          discretion. Such payments are generally not considered to be commuting expenses and therefore
          are not taxable income to the employee. Each situation of 100% remote work may be very different
          and the manager and the employee should reach an agreement about the work plan, access protocols
          and need for on-site visits and any payment that may be appropriate.
                                               Stanford University
June 15, 2009                                       Page 12 of 14                Administrative Guide Memo 36.7



                 Please see http://elr.stanford.edu/flex.html for more information and guidance.

        14. RECORDS AND PAYMENT PROCEDURES
            a.   Receipts — Dated original receipts or invoices for expenses of $75 or more must be provided to
                 the originator for electronic submission to Travel & Reimbursement as backup to a properly
                 completed iOU expense report. In accordance with IRS rules, the backup must support the cost
                 and business character of the transaction, and, for a reimbursement, must show evidence of
                 payment. Credit card statements are proof of payment, but are not considered to be itemized
                 receipts, and are generally not enough documentation standing alone. If proof of payment by
                 check is required, a copy of the cancelled check or bank statement is sufficient.
                 The electronic image attached to the iOU expense report is considered the document of record,
                 and the originator should destroy the original paper receipts once T&R has completed processing
                 and the expense report has been paid.
                 •   Meals — The cardholder’s copy of the charge form obtained at the time the charge is made
                     will be accepted as documentation for meals. Payments for alcohol and related taxes and tips
                     may not be charged to a government sponsored account (PTA) and must be charged to an
                     unallowable expenditure type. If the supporting documentation for a meal is not itemized,
                     then the cardholder must note either “No Alcohol” or state the cost of any alcohol that was
                     included in the purchase.
                 •   Transportation Tickets — Passenger copies of air, rail, boat, helicopter, and non-local bus
                     tickets. For electronic tickets, provide a detailed invoice/itinerary (which may also be
                     identified by the air carrier as a receipt), as long as it shows all times of departure, flight
                     numbers, class of service, fare basis, ticket number or confirmation number, and cost of ticket,
                     along with proof of payment (i.e., card being charged). Documentation that does not include
                     this information is not acceptable as a receipt.
                 •   Car Rentals — Original car rental agreements or invoices showing proof of payment.
                 •   Lodging — Itemized lodging bill, unless a per diem allowance is claimed for the trip. Express
                     checkout itemized receipts are acceptable. The express checkout must show credit card being
                     charged. When the method of per diem for meals is chosen, there will be no payment of meals
                     charged to the lodging bill.
                 •   Other Expenses — Expenses under $75 may be paid without a receipt. However, the amounts
                     claimed must be accurate. Sponsored projects may have certain more restrictive receipt
                     documentation requirements. The originating department is responsible for complying with
                     these restrictions.
           b. Foreign Exchange Rate — The $U.S. equivalent should be included on receipts for purchases in
              foreign currencies. A University-approved currency converter is available on the web at
              http://www.oanda.com/converter/classic. If a copy of the traveler’s credit card statement is
              included with receipts, payment will be for the amount shown for the item on the statement.
           c.    Missing Original Receipts — The traveler must seek a duplicate of a missing original receipt
                 from the billing agency. When submitting an iOU expense report, include the duplicate receipt
                 showing proof of payment and a completed Lost Receipt Certification electronically, which is
                 available at http://fingate.stanford.edu/docs/lost_missing_receipt_form.pdf, or a memorandum
                 or statement, signed by the person incurring the expense and the person approving the expense,
                 stating that:
                 •   No original receipt is available
                 •   The expense was on behalf of the University
                 •   The item and amount of the expense are accurate
                 •   No other reimbursement of expense has been, or will be, sought or accepted from any source
                                                 Stanford University
June 15, 2009                                       Page 13 of 14                Administrative Guide Memo 36.7



                  This statement may be included in the notes section of the iOU expense report if the required
                  signatures by traveler and approver are online. In those rare cases when all attempts have failed
                  to yield an acceptable receipt, a suitable explanation also must be included by the traveler's
                  supervisor with their online approval.
       d. iOU Expense Report — The University requires preparation of an iOU expense report to account for
          any travel expenses that are to be charged to a University account (PTA). The properly completed and
          approved iOU expense report must be submitted in a timely manner after returning from a trip.
          Absent exceptional circumstances, expenses submitted more than 60 days after completion of travel
          will be reported as additional income to the individual, in accordance with Internal Revenue Service
          guidance. If all expenses cannot be submitted on one iOU expense report, subsequent reports must
          reference the initial iOU expense report.
            (1)   Purpose — The iOU expense report must include a statement of the purpose of the travel that
                  shows the direct relationship of the travel to an official University function. The purpose for any
                  stopover en route must also be included. If conference expenses are charged to a sponsored
                  project, the conference must directly support the purpose of the sponsored project. A copy of the
                  conference agenda or program should be included electronically with the submitted backup
                  documentation.
            (2)   Dates — All days from day of departure to the return date must be included on the iOU expense
                  report. Days for personal use must be shown as such.
            (3)   Expenses — Costs of transportation, meals, lodging, and miscellaneous expenses must be listed
                  by date and location on the iOU expense report.
            (4)   Approvals — The iOU expense report must be approved online by the appropriate person
                  authorized to approve expenses for the account(s) (PTAs) charged. No one may approve
                  expenses for himself/herself or for an individual to whom he or she reports either directly or
                  indirectly. Additionally, the person who incurred the expenses is encouraged to electronically
                  approve the iOU expense report whenever possible to confirm that the expense report complies
                  with University policy (see Guide Memo 36.4, 1.a). Regardless of electronic approval
                  confirmation, by initiating an iOU expense report, the individual incurring a charge is attesting
                  that the expenses relate to University business and comply with the policies stated in Guide
                  Memo 36.4, Reimbursement of Expenses, http://adminguide.stanford.edu/36_4.pdf.
            (5)   Improperly Completed Forms — The traveler is responsible for the accuracy and completeness
                  of the iOU expense report and electronically submitted backup receipts. If the report is not
                  completed properly, it will be returned online. Travel & Reimbursement needs to receive all
                  required backup documents before an expense report can be processed.
       e.   Special Explanations Required — Written explanations for the following must be submitted with
            the iOU expense report:
            (1)   Reimbursement from Other Sources — The traveler must report, including all pertinent details,
                  if expenses for any part of the trip were or will be reimbursed by any source other than the
                  University. Source name, address, and amount must be included on the iOU expense report,
                  even though Stanford will pay only the portion attributable to Stanford.
            (2)   Expenses not Expressly Allowed — Expenses that are not expressly allowed in this Guide Memo
                  must be fully explained in order to support an exception request.
            (3)   Unusual Travel Arrangements — If the cost of business class or first-class rates, private or rental
                  air transportation, or travel by private automobile is claimed, an explanation with the request is
                  required. Approval of payment is contingent upon meeting the guidelines, pre-approval
                  requirements and limitations established in this Guide Memo.



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June 15, 2009                                         Page 14 of 14                Administrative Guide Memo 36.7



                     (4)   Expenses for Others — If reported expenses include entertainment, meals, lodging, or
                           transport-tation provided for others, the requirements of paragraph 10.b.(6) must be met
                           and the request referenced to other iOU expense reports associated with the trip.
                     (5)   Prior Approval — Whenever travel policy states that prior written approval is necessary, a
                           copy of such must be submitted electronically with the iOU expense report. The same is
                           true for any approved deviation from this Guide Memo.
                     (6)   Unusual Charges — An explanation should be given for any unusually large
                           amount that would normally be viewed as excessive, or any other unusual charges.
           f.        Travel Expenses as Income —
                     (1)   Moving Costs — The University is required to report as additional income to the individual
                           certain payments for moving allowances and travel costs associated with initial
                           employment or termination. See Guide Memo 36.8, Relocation of Faculty and Staff,
                           http://adminguide.stanford.edu/36_8.pdf.
                     (2)   Unsubstantiated Costs — In accordance with the regulations of the Internal Revenue
                           Service, the University will report, as additional income, the payment of any expense which
                           is not substantiated by an appropriate itemized receipt or adequate explanation.
                     (3)   Non-timely Submission — Absent exceptional circumstances, expenses submitted more
                           than 60 days after completion of travel will be reported as additional income to the
                           individual, in accordance with Internal Revenue Service guidance.

            g. Reimbursement —Payment for reimbursements may be made via the following delivery
               options:
                Payroll direct deposit
                Check
                Wire, and
                Foreign draft.
                     A fee will be charged to cover the extra cost involved in preparing and handling “Rush”
                     payments. For more information on payment types and processing payment times see:
                     http://fingate.stanford.edu/staff/bulletins/reimburse/payment_processing_time.php

         15. SOURCES OF HELP
                a.    University —Questions regarding travel policy and procedures may be directed to the Buying and
                      Paying Support Center.
                b. SLAC — SLAC travelers who have questions should contact the SLAC Travel Manager.
                c.    Online Information — The following web sites have additional information:
                      Travel Resources, Procedures and Policies - http://fingate.stanford.edu/staff/travel/res_jobaid.html
                      Foreign Currency Converter - http://www.oanda.com/converter/classic
                      Inviting and Paying Foreign Visitors – http://fingate.stanford.edu/staff/travel/arrange_foreignV.html
                      HelpSU - https://remedyweb.stanford.edu/helpsu/helpsu




                                                    Stanford University