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					September 1, 2011                               Page 1 of 15              Administrative Guide Memo 36.7
                                                                                          Travel Expenses

                                           Travel Expenses

Authority         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:
                  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 will be
        charged. Travel expenses are payable only when all required approvals, including approval from
        government agencies or other project sponsors, are obtained before 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.



                                             Stanford University
September 1, 2011                                  Page 2 of 15               Administrative Guide Memo 36.7
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          Employees may not authorize travel or approve expense payments for themselves, or for a person to
          whom they report directly or indirectly.
     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. 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 an accident could seriously affect the
        functioning of a University activity. Maximum coverage under the University’s travel insurance also
        limits the number of employees traveling together at five.
     e.   Charges to Sponsored Projects — When travel costs will 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. They may not be
          less restrictive than guidelines stated in this policy.
     g.   Preferred Travel Agency and Online 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.




                                               Stanford University
September 1, 2011                                 Page 3 of 15                Administrative Guide Memo 36.7
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          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)
             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. Stanford Reimbursement — Stanford reimburses fares up to:
             Coach class for domestic flights and international flights of less than eight hours total.
             Business class for international flights of eight hours or more total. This includes connecting
              domestic legs, provided there are no layovers.
     c.   Accounting for Fares Over Lowest Available — If a traveler incurs charges in excess of the lowest
          available airfare (as defined in 3.a. above), the difference, up to the fare authorized for Stanford
          reimbursement (see 3.b.), must be charged to an unallowable expenditure type and a non-
          government sponsored account/activity. If documentation of the lowest available airfare is not
          available for a business class trip, the department charges one-third of the cost to an allowable
          expenditure type and the remaining two-thirds to an unallowable expenditure type and an
          unrestricted account/activity. For more information on allowability, see Guide Memo 34.5, Cost
          Policy, http://adminguide.stanford.edu/34_5.pdf.
     d. Charges in Excess of Authorized Airfare — When a traveler prefers a higher class than that
        authorized, the traveler must pay the incremental difference.
     e.   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.
     f.   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).
     g.   U.S. Government Sponsor — If air travel will be paid by a federally-sponsored project, flying on a
          U.S. airline is usually required (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 University
September 1, 2011                                Page 4 of 15               Administrative Guide Memo 36.7
                                                                                            Travel Expenses

             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.
             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.    Local Travel – Local travel is defined as less than 50 miles one way from Stanford or the traveler’s
        residence, whichever is greater. Barring exceptional business reasons, local travel does not qualify for
        an overnight stay or payment of personal meals. If a trip exceeds the local travel limit, but the traveler
        chooses not to stay overnight, personal meals will be eligible for payment. Per diem rates may not be
        used for local travel. A bona fide business meal is generally eligible for payment [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 deductible amount 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.

                                              Stanford University
September 1, 2011                                  Page 5 of 15               Administrative Guide Memo 36.7
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          (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 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.stanford.edu/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.



                                                Stanford University
September 1, 2011                              Page 6 of 15              Administrative Guide Memo 36.7
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   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          92 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, 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 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.htmlmust 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 online 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 airfare 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 transporta-
        tion 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.




                                            Stanford University
September 1, 2011                                  Page 7 of 15             Administrative Guide Memo 36.7
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     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 Assistant Vice
        President 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.
          (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.

                                              Stanford University
September 1, 2011                                Page 8 of 15               Administrative Guide Memo 36.7
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        (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 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.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 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 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 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.
        (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.



                                              Stanford University
September 1, 2011                                 Page 9 of 15                Administrative Guide Memo 36.7
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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.

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.).




                                               Stanford University
September 1, 2011                              Page 10 of 15              Administrative Guide Memo 36.7
                                                                                          Travel Expenses

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) Checked Baggage Stanford reimburses fees associated with checked baggage. Baggage
            requirements should be reasonable and necessary to support the business need. A justification
            should be included in the expense report business purpose when more than two pieces of
            baggage are checked.
        (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
                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.



                                            Stanford University
September 1, 2011                                  Page 11 of 15              Administrative Guide Memo 36.7
                                                                                              Travel Expenses

                  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.
        (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.




                                                 Stanford University
September 1, 2011                              Page 12 of 15               Administrative Guide Memo 36.7
                                                                                           Travel Expenses

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


                                             Stanford University
September 1, 2011                                Page 13 of 15               Administrative Guide Memo 36.7
                                                                                             Travel Expenses

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 unallow-
            able 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 docu-
            menttation 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


                                               Stanford University
September 1, 2011                              Page 14 of 15              Administrative Guide Memo 36.7
                                                                                          Travel Expenses

           No other reimbursement of expense has been, or will be, sought or accepted from any source
        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, section 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.
        (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


                                            Stanford University
September 1, 2011                              Page 15 of 15              Administrative Guide Memo 36.7
                                                                                          Travel Expenses

            request is required. Approval of payment is contingent upon meeting the guidelines, pre-
            approval requirements and limitations established in this Guide Memo.
        (4) Expenses for Others — If reported expenses include entertainment, meals, lodging, or
            transportation 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 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
           Foreign draft
        A fee will be charged to cover the extra cost of 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 —
        Travel Resources, Procedures & 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

				
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