Travel

IRS Regulations - $.560 per mile (eff 1/1/14) From official travel base or point of

departure – whichever is closer to destination

Multiple destinations – each destination must be identified – mileage from point to point – Point A to B to C to D, etc. (trips to restaurants)

Clear documentation of mileage – mapquest, googlemaps, bingmaps, etc. – indicate name of destination

General Guidance

If travel includes both in-state & out-of-state – report on out-of-state travel form

Approval – budget manager & immediate supervisor

Encumbrance – entered (TRVL) under (FGAENCB)

Address on form should be your local home address

Forward to Office of Internal Audit – subject to prepayment audit

General Guidance

BA Form #23 – completed & signed/certified by individual requesting reimbursement

Approval – budget manager & immediate supervisor

Enter in automated system (FGAENCB) Forward to Office of Internal Audit Receipts – not required for per diem

In – State Travel

Date & time of departure & arrival required Per diem allowance

◦ Less than 6 hours – mileage only◦ 6 up to 12 hours - $11.25 (meal allowance) &

mileage◦ Over 12 but less than overnight - $30 ($11.25 meal

allowance included) & mileage◦ Overnight - $75 per day or portion of day plus

mileage – Day of departure/return◦ If meal is provided at meeting the $11.25 per

diem (meal allowance) is not paid

In – State Travel

Receipts required – for registration & conference fees (PO sufficient if prepaid)

Receipts required – for items exceeding $25 Under $25 – list actual amounts individually paid Copy of conference itinerary required

◦ Conference dates◦ Conference location◦ Meals included (day trip only)

Copy of meeting agenda/email invitation/verification, etc. (day trips)

Parking fees – receipt required

In – State Travel

Prior approval – BA Form #24 – by the President/or direct report to President

BA Form #24 – completed/certified by individual requesting reimbursement

Approval – budget manager & immediate supervisor

Enter in automated system (FGAENCB)

Out-of-State Travel

Receipts required (itemized) – Hotel, Air fare, Car rental, Registration/Conference fees

Receipts required – for items exceeding $25 Under $25 – list actual amounts individually

paid Copy of conference itinerary required

◦ Conference dates◦ Conference location◦ Meals included (including complimentary breakfast)

Out-of-State Travel

Meals – itemize actual amount paid including tips – itemized detailed meal receipts required – attach to Form

Total column – restrict to $40 per day Started July 1– itemized detailed meal receipts

required to be attached to BA Form #24 to receive reimbursement

For scanning purposes – tape receipts to paper Caution – credit card receipts are not adequate

documentation (copy of menu with items indicated)

Out-of-State Travel

Each meal must be listed at actual cost including tip & certified as correct by traveler

Meals limited to $40/day – enter actual under meals column – restrict to $40 in total

Alcoholic beverages & related sales tax – will not be reimbursed

Baggage handling – calculated on basis of what is considered reasonable ($2.00/item) – receipts not required unless exceeding $25

Baggage fees assessed – receipt required

Out-of-State Travel

Taxi/limousine – actual expenditure – receipt not required unless expenditure exceeds $25

Where one person pays for group taxi service all riders must be identified and a receipt is required

Telephone calls – must be official business – calling home is not official business

Out-of-State Travel

Conference registrations Airfare Hotel/Motel accommodations & meals for

employees – when traveling with student/athletic groups out-of-state

Copies of documentation required Caution – preapproval is required before

incurring prepayments

Prepayment of Certain Out-of-State Travel

Pre Paid Items Section – has been added – to capture and account for prepayments related to:◦ Conference Registration◦ Air fare & ◦ Motel (student travel only)

Mileage rate line has been added – to itemize the mileage rate – currently $.560 (eff 1/1/14)

BA Form 24 - Revised July 2012

Certify the expenses are correct Certify expenses were incurred in

connection with duties of JSU Certify that any eligible expense not

claimed is waivedNote – May not waive mileage – all else may be waived Certify that total claimed represents all

expenses to be reimbursed

Statement of Certification

Students & other nonemployee travel are to be reimbursed for actual expenses in lieu of per diem

Detailed receipts must be submitted for reimbursement

Mileage will be paid as usual

Student & Other Nonemployee Travel

# Total $

April 300 $123,089 May 236 86,159 June 245 102,224 July 168 80,504 August 200 95,480 September (thru 9/21/12) 184 52,879 Total 1,333 $540,335

Travel Forms Filed

Meals estimated instead of actual 4 Mileage rate incorrect

18 Meals claimed when conf provided

14 Meal receipt not itemized 22 Meal receipts prior to travel 7 Alcoholic Beverage/Tax 4

Instances of NoncomplianceApril thru September 2012

Dates not coinciding with authorized dates 2 MapQuest not included/mileage incorrect 40 Addition error

41 Exceeded authorized amount 18 Travel not preapproved 2 Signatures missing 6 Travel Grant approval not indicated 1 Duplicated travel dates 1

Instances of NoncomplianceApril thru September 2012

Incorrect per diem/not claimed 10 Claimed charges not paid for 2 Travel claimed prior to travel 1 Purpose of travel not indicated 3 Time of travel not completed 1 Receipt not attached – taxi/baggage 2 Itinerary missing

10 Encumbrance not entered on system

17

Instances of NoncomplianceApril thru September 2012

Form not scannable – used red ink 6 (Preferably black or blue – no pencil) Incorrect calculations on car rental 1 Addition purchase not related to travel 2 Flight claimed on another employee 1 Registration missing 1 Claimed tax/no tax charged on receipt 2 Tips not claimed 2 Invalid meal claimed 1

Instances of NoncomplianceApril thru September 2012

Total errors 242 Total forms filed 1,333

Error rate 18%

Error Rate – FY12 (Apr – Sep)

Meals estimated instead of actual 1

Mileage rate incorrect18

Meals claimed when provided by conference or hotel 23

Meal receipts not itemized 71 Meal receipts prior to travel

12 Alcoholic beverage/tax

12 Dates not coinciding with authorized dates

12

Instances of NoncomplianceOctober thru Sept 25, 2013

Mapquest not included/mileage incorrect 62

Addition error143

Exceeded authorized amount 24

Travel not preapproved 24

Signature missing 35

Travel Grant approval not indicated 7

Duplicated travel dates 5

Incorrect per diem/not claimed 42 Claimed charges not paid for

11

Instances of NoncomplianceOctober thru Sept 25, 2013

Purpose of travel not indicated 3

Time of travel not completed 3

Itinerary missing 21

Encumbrance not entered on system/correction needed 66

Incorrect calculations on car rental 1

Additional purchase not related to travel 8

Registration missing 9

Instances of NoncomplianceOctober thru Sept 25, 2013

Claimed tax/no tax charged on receipt 2

Pre-paid copies not included 9

Flight purchase missing 7

Pre-paids not included 12

Tips in excess of 20% 20

Lodging/Hotel/Motel Receipt Missing 1

Instances of NoncomplianceOctober thru Sept 25, 2013

Total errors 673 Total forms filed 2895

Error rate 23.25%

Amount claimed 1,041,127.38 Amount paid 1,033,172.67 Corrections 7,954.71 Average error 11.82

Error Rate

# $ Oct 234 148,765 Nov 238 74,053 Dec 220 66,956 Jan 181 48,376 Feb 287 77,777 Mar 263 84,134 Apr 400 161,883

Travel Forms Filed

# $ May 252 80,570 Jun 250 102,043 July 164 74,152 August 182 70,175 September 224 52,238

Travel Forms Filed

FY 12 FY13# Total $ # $

April 300 $123,089 400 $161,883 May 236 86,159 252 80,570 June 245 102,224 250 102,043 July 168 80,504 164 74,152 August 200 95,480 182 70,175 Sept 184 52,879 224 52,238 Total 1,333 $540,335 1,472 $541,061

Travel Forms Filed