573-882-TRIP

REIMBURSEMENT OF

TRAVEL EXPENSES

INDEX

AIRFARE	AUTOMOBILE RENTAL	AUTOMOBILE TRAVEL
CONFERENCE FEES/REGISTRATION	NON-PAYROLL DIRECT DEPOSIT FORM	ELECTION TO DRIVE PERSONAL VEHICLE RATHER THAN FLY
FREQUENCY OF SUBMITTING TRAVEL TTEDS	FOREIGN TRAVEL	LODGING
MEALS	OTHER EXPENSES	OTHER MODES OF TRAVEL
REQUIRED INFORMATION ON TRAVEL FORM	TRAVEL ADVANCES	TRAVEL FORM FOR REIMBURSEMENT
TRAVEL PACKAGES	TOP 12 LIST OF THINGS TO CHECK BEFORE SUBMITTING YOUR TRAVEL TTED

GENERAL

University and campus policies for travel are set out in the Business Policy Manual and Business Policy and Procedure Manual. These manuals describe at a general level what information is needed in order to pay travel expenses. This document provides more detailed guidance on processing travel transactions.

The requirements in this document are at a campus level. Divisions and departments may establish other requirements and restrictions for travel expenses that they will approve, as long as they do not conflict with system and campus policies.

FORMS FOR REIMBURSEMENT

Reimbursement to individuals for travel expenses must be claimed on a Travel-Trip Expense Detail (TTED) or a Travel-Trip Daily Expense Detail (TTDED) form within 60 days from the last day of the business trip. When appropriate, direct payments to vendors for travel expenses may be made on a Non-PO voucher.

A  Travel Trip Expense Detail (TTED) form must provide both information to clearly show the business purpose of the travel expenses and documentation to support the expenses claimed. The TTED should "stand on its own". Use the most current version of the Travel-Trip Expense Detail form as approved by Records Management (fill and print). The form should be completed electronically rather than handwritten. Reimbursements are not made until after the event(s) has occurred. The following information provides guidelines as to what information and documentation are needed to support the TTED.

If there are errors, questions, or incomplete information/documentation on the TTED form, Accounting Services will try to resolve the issues via email or by a phone call. If we are unable to resolve the issue in this manner, the TTED will be returned to the division fiscal officer.

REQUIRED INFORMATION ON TRAVEL FORM

• Traveler's name
• Traveler's address - use a campus address if applicable
• EMPLID #
• Purpose of travel - include where, why and when. The "when" should include both beginning and ending dates e.g.., the time period a meeting or seminar was held. The "why" should clearly show the business purpose of the travel. Spell out the names of organizations and programs, even well known ones.  Do not use acronyms.
• Itemize and total expenses daily.
• If additional space is needed to provide information and explanations, attach an addendum page or other attachments.
• If expenses are included for an additional person(s), provide the person's name, title, address and connection to the University (i.e., why the University is paying that person's expenses).
• If more than one trip is included on a TTED, show destination and purpose for each.
• Signature of the traveler - if the traveler is not available for signature for a significant reason (i.e., out of the country, in the hospital, unavailable for a long period of time) provide an "explanation" on the TTED as to why the traveler is unable to sign the TTED and obtain the signature of the dean, the director, or the department chair. (If the traveler sends a signed letter stating the expenses attached are the expenses they incurred on their travel, this letter should be attached to the TTED).
• Signature of authorized representative - the TTED must be approved by a person authorized to sign on the account being charged. In addition, the TTED must be signed by a person who is administrative superior (BPPM 2:210 Signature Authority) of the traveler. If the traveler is requesting reimbursement for payment of expenses of an employee with a higher rank in the division being charged, then the TTED must be signed by the administrative superior of that person.
• ChartFields - if the TTED is charged to more than one DeptID, list amounts to be charged to each DeptID and their respective chartfields.  Also, fill in the MoCode description and obtain authorized representative signature on each chartfield, if different.
• For lodging and expenses of $75 or more, attach original receipt and documentation of payment - if an original receipt is not available, provide an explanation as to why it is not available. Examples of documentation of payment include a copy of the canceled check (front and back), copy of the picture page from a bank statement, credit card receipt, or copy of credit card statement.
• Note: If the department requires receipts under $75.00, they should be retained by the department and not sent to Accounting Services.

• Receipts should be in the name of the traveler. If not, explain why the receipt is in someone else's name and provide documentation of payment from the traveler to the person named on the receipt. This documentation can be a receipt acknowledging payment from the traveler or other documentation of payment.
  

FREQUENCY OF SUBMITTING TRAVEL FORMS - BPPM 4:010 Travel Expenses

TIMELINESS REQUIREMENTS 

There are two requirements for timely accounting for expenses:

1. You must return any excess reimbursement or expense advance (see 2:240 Expense Advances) when due but no later than 120 days after the expense is paid or incurred.  Failure to comply may result in any excess expense advance being deducted from payroll earnings.

2. You must properly account for trip expenses within 60 days after the end of the trip on which the expenses are paid or incurred.   

• What it means to properly account for expenses:

|       The traveler must sign the appropriate University form, typically either a Travel-Trip Expense Detail (UM 11) or a Travel-Daily Expense Detail (UM 11A).   The most current version of these forms should be used and can be found on the Accounting website. 

|       The form must be properly completed and all necessary supporting documentation must be attached.

|       The date submitted is the day the employee provides a properly completed and signed form to an individual in the employee’s department who is designated to process these forms.  This date should be entered in the date submitted section of the travel form.

A number of actions are taken after submission, for example, entering a non-PO voucher in PeopleSoft, obtaining approvals and processing by Accounting Services.  These actions are separate and apart from the employee’s responsibility to properly account for expenses.  However, they are part of the process for validating whether the employee properly accounted for expenses and for validating the date submitted.  

When timeliness requirements are not met:

|       For expenses reported more than 60 days after the end of the trip, you must document the reason for the delay.

|       When it is determined the employee did not properly account for expenses within 60 days after the end of the trip, reimbursement is processed on an Additional Pay Form (see Taxable Travel Payments below). 

|       Reimbursement is subject to the availability of funds and the department responsible for funding has the discretion to deny reimbursement.

|       The department and approvers have the primary responsibility to make this determination subject to review by Accounting Services. 

Note:   If another entity is reimbursing part of the expenses paid, it must be documented that reimbursement was requested from the entity within 60 days of the end of the trip.  In these situations, the reimbursement request to MU must include: 

• Name, address and phone number of the other entity.

• An explanation of the arrangement with the other entity and why MU and the other entity are each paying a portion.

• The expenses submitted to the other entity for reimbursement and when.  This should include copies of supporting documentation.

Note:  If the other entity is reimbursing all of the travel expenses, the travel expenses should not be charged to the university. The cost of airfare and other travel expenses should be borne by the traveler and the traveler reimbursed directly from the organization.

 TAXABLE TRAVEL PAYMENTS

Process taxable travel payments as follows:

• Prepare Travel - Trip Expense Detail (UM 11) and attach receipts (Do not enter the voucher into PeopleSoft Accounts Payable)

• Have the employee and the employee’s administrative superior sign the travel form.

• Obtain approval from the traveler’s administrative superior and an individual who is authorized to sign on the funds from which the expenses are being paid

• Prepare an Additional Pay Form (APF) and attach the Trip Expense Detail (See the link for guidance on completing the APF for Travel Past 60 Days.)

• Have an authorized signer for the ChartFields charged sign the APF

• Forward the documents to Accounting Services, 325 Jesse. After their review, they will send the APF to Payroll to be paid on the next pay cycle.

Note:  The APF and attachments will be placed in the employee’s personnel file in Human Resource Services.

 If you record mileage for errands or other ongoing trips of a similar nature and reimbursement is mainly for mileage and meals, submit your TTED monthly .

If there are two or more trips and a large number of expenses and receipts, submit each trip on a separate TTED.

MEALS - BPPM 2:090 Meals - SEE ALSO Meal Eligibility

List meals by meal and day.

The University reimburses the actual cost of each meal, including tax and tip, up to the applicable meal maximum. You may only claim expenses for food costs you actually paid, either directly to the vendor or to another person who actually incurred the cost. The meal maximums are not a per diem.

The meal limits are:

United States and District of Columbia

Daily meal limits are:

• $10.00 Breakfast
• $10.50 Lunch
• $21.50 Dinner

1. If you are eligible for two meals for the day, the limit for the two meals combined is the total of the applicable meals limits above. 
2. If you are eligible for three meals for the day, the meal limit is $42. This amount can be allocated among the three meals without regard to the individual meal limits as long as the total does not exceed $42.
3. You are not eligible to be reimbursed for a meal if you have a meal that is provided as part of a conference or meeting or that someone else has paid for. Such meals should be identified by inserting a "P" in the appropriate block on the TTED form.
4. Prescribed maximums are not to be treated collectively as perdiem allowances nor are they to be used individually without regard to the actual and necessary expenses.  If actual expenses are less the the prescribed maximum, reimbursement is allowed only for actual expenses.

Allowance when traveling Overnight - Meals are reimbursable within the meal guidelines

Allowance when NOT traveling Overnight - Meals are reimbursable under the above guidelines when they are part of a meeting or activity that includes other individuals to discuss University business.  If the meal is part of a group meal or organized banquet where each participant pays individually, the meal is reimbursable under guidelines as long as the reimbursement request includes an explanation as to the business purpose of the meal and the other individuals or group present.  Meals eaten alone are not reimbursable except for meals on qualified day trips.

Allowance for Day Trips - Meals eaten during day trips (travel away from the employee's home city without an overnight stay) may qualify for reimbursement if the employee is in continuous travel status for twelve hours or more.   You must indicate on the travel form the twelve-hour status if no overnight lodging is listed.  The same maximum reimbursement for the total of the eligible meals for overnight travel within the fifty United States and District of Columbia applies.

Foreign Travel

For purpose of the guidance in this section, foreign travel is defined as any travel outside the 50 states and District of Columbia.   Under this definition, foreign travel includes Canada.

1. The eligibility for meals and the meal limits are applied on the same basis as domestic. They are determined based on the Federal Meal Perdiem for that location for the month of travel as found at the US Department of State Standardized Regulations web page.
2. For one or two meals in a day the limits are determined by applying the following percentages to the allowable Per Diem: Breakfast 25%  Lunch 25%  Dinner 50%
3. For international travel involving more than one country, during the same day, determine the limit for each meal based on the location where the meal is consumed.
4. In the comments field of the TTED, indicate the location used for the per diem.

Indicate on the TTED any meals that were paid by another source or that were included in registration/conference fees by inserting a "P" in the appropriate block on the TTED.  If you buy a meal that is also provided as a part of a meeting/conference, provide an explanation on the TTED. For these purposes, breaks, and receptions are not considered meals.

If the meal includes guests of the University (such as donors, candidates, etc.) the meal limits may be exceeded. Clearly indicate the guest's name, title and represented institution on the TTED and each guest's association to the University. Paid consultants are not considered guests of the University.

Meals or banquets that are a part of a conference or a meeting (such as an award ceremony, conference banquet, annual banquet, etc.) can exceed the meal limit maximum and actual costs can be reimbursed. Indicate the name of the event on the TTED.

If a meal includes fewer than ten people, provide each person's name, title, address, and connection to the University (i.e., why the University is paying that person's expenses). If ten or more are present, indicate the group name, number of people attending and purpose. For all guests, indicate their association to the University so that it is clear why those meals should be an expense of the University.

Any purchase of alcohol requires a statement on the TTED explaining how the expenditure benefited the University. For academic accounts, the TTED must be approved by the department chair for departmental accounts and the dean for divisional accounts.

When an employee is in travel status, the University will reimburse reasonable transportation expenses to and from meals. Record these expenses in the "Other" section.

If you need to rent a car while in a foreign country, Risk and Insurance Management (See also BPM 9:020 Rental Vehicle Damage Insurance - Collision Damage Waiver) recommends that you purchase the insurance options. See BPPM 4:053 Rental Vehicles

Attach receipts for any meal costing more than $75. The receipt can be a credit card receipt, a restaurant check, a cash register tape, a credit card statement, etc.

LODGING - BPPM 4:010 Travel Expenses

Lodging is reimbursed at the room rate plus taxes and should be reported under the lodging section of the TTED.

Other reimbursable items such as business phone calls, parking, etc. that are included on the lodging receipt should be included in the "Other" section on the travel TTED. See Other Expenses.

Lodging is reimbursed at the single rate. If more than one person stayed in the room, please provide an explanation, including the person's name and association to the University (business purpose).

If there was an additional person(s) in the room who was not on University business, reimbursement is made at the single rate. Provide the single rate or indicate on the TTED that the rate charged was the same as the single rate.

A receipted, itemized statement is required on lodging that shows daily charges. Indicate on the TTED if the place of lodging does not provide itemized folios and attach the receipt that they did provide. If the traveler did not get an itemized folio at the time of check out, contact the hotel to fax a copy of the folio and provide an explanation on the TTED why the traveler did not get a receipted, itemized statement at the time.  If you make reservations on Hotel.com or similar web sites we accept the receipt printed from the web which states the room rate and the taxes. 

The hotel receipt should be in the traveler's name. If not, provide an explanation on the TTED and provide documentation of payment from the traveler to the person named on the receipt.

For information on lodging incurred en route to and from the destination while traveling by personal vehicle see section on "Election to Drive Personal Vehicle".

For information on lodging provided by travel packages see section on "Travel Packages".

OTHER EXPENSES - BPPM 4:010 Travel Expenses

Other reimbursable expenses include other modes of travel (see below), automobile rental (see below), business telephone calls, fax charges, computer charges, parking, transportation other than personal, tips for services such as bell hop, road tolls, etc. Provide an "explanation" on the TTED as to the business purpose of these charges.

Expenses of a personal nature such as movies, laundry, health club, etc. are normally not reimbursable expenses. In some situations these might be appropriate business expenses. If so, provide an explanation on the TTED and obtain division fiscal officer approval.

The Corporate card cash advance fee is reported under "Other". See the section on "Cash Advances" for additional information.

Include all food items under "Meals" section on the TTED.

Other reimbursable expenses on a hotel receipt should be reported in the "Other" section of the travel TTED along with an explanation of the expense.

Direct Billing from Hotels should only include lodging and taxes. They should not include any incidental expenses such as movies, room service, etc. If there are incidental expenses included on the itemized hotel folio that are direct billed to the University, it will require the following detailed information be included before we are able to pay.

• Reason for the incidental expense
• Statement that they were not reimbursed for this expense when they submitted travel expenses - include the VR #
• Purpose of trip
• Name of traveler
• If it was for meals/room service, need to know if they were eligible and if it included anyone other than the traveler.

Incidental expenses should be paid for by the traveler and not included in the direct bill to the University.

AIRFARE - BPPM 4:051 Transportation Purchasing Card

Airfare charged on the airfare purchasing card is paid directly by the University and should not be included on the Travel-Trip Expense Detail form. If the method of payment references the University's airfare purchasing card account this indicates that the airfare has been paid directly by the University.

Reimbursement is for coach fare only.

Attach the original itinerary and used passenger coupon (if available) to the TTED . If the itinerary does not show the method of payment, attach a paid receipt such as a credit card receipt or itemized credit card statement, copy of the canceled check (front and back), or a copy of the check pictures from the bank statement.

If the used passenger coupon is lost, provide an explanation on the TTED and attach a paid receipt such as an itemized credit card statement, canceled check (front and back), check picture page from bank statement, or a copy of itinerary showing method of payment.

Companion Fares - The University will reimburse for companion fare cost using one of the following methods:

1. The University will reimburse for the cost of a single ticket fare based on a quote received from the travel agency issuing the ticket. This quote must be in writing on the travel agency's letterhead.
2. The University will reimburse for the cost of a single fare ticket if the traveler purchased a single fare ticket for the same destination at the same time they purchased the companion fare ticket. Attach the used passenger coupon or other documentation (credit card statement, copy of front and back of canceled check, check picture page from bank statement, copy of itinerary showing method of payment).
3. If neither of the other two methods are used, the traveler will be reimbursed one-half of the cost of the companion fare.

If the airfare includes personal travel provide a statement from the travel agency on their letterhead as to the cost of the business travel.

AUTOMOBILE RENTAL - BPPM 4:053 Rental Car

When renting a vehicle in the United States or Canada, you should decline all options as you are covered by the university for accidents while on University business  See Risk and Insurance Management for further details. The exceptions are:

The University policy requires that this coverage (CD/LDW) be declined, except under the following circumstances:

• The following kinds of vehicles rented for use regardless of the method of payment used:
  1. Passenger vans with seating capacities greater than 8.
  2. Trucks or other similar vehicles rented for the primary purpose of transporting any type of cargo or property.
  3. Sports or utility vehicles to be used off of maintained roads.
  4. Rentals of vehicles for use within the United States and Canada by authorized foreign national guest of the University.

When renting a vehicle in any country (foreign) other than the United States or Canada, Risk and Insurance Management recommends that you purchase the insurance options.

The University will reimburse the cost of automobile rental for up to a full-size vehicle when the vehicle is necessary for the traveler to conduct University business. The business need for the vehicle should be clearly documented on the TTED.

When renting a car for a conference or meeting, document the business purpose in the "Comments" section of the TTED. An example would be that the conference or meeting location is not within walking distance of the hotel.

The car can be kept for additional days but only the prorated cost of the business days should be included on the TTED.

The additional charge for underage drivers (under 25) is reimbursable, if you provide an explanation and the name and business purpose of the underage driver.

If all or a portion of the rental car charge is based upon miles, only the business miles portion will be reimbursed. The business miles should be documented.

University employees and guest renting a vehicle for authorized University business purposes are covered under the University self-insured auto/general liability program - see Risk and Insurance Management for more information, Frequently Asked Questions and Auto Insurance-Collision Damage Waiver Rental Vehicles.

OTHER MODES OF TRAVEL - BPPM 4:010 Travel Expenses

For other modes of travel (bus, railway, taxicab, shuttle, Tiger Air Express, MO-X, Limo, etc.) provide an explanation of the business purpose and, if over $75, a receipt.

If a receipt if not easily obtained, provide an explanation as to why a receipt was not obtained.

AUTOMOBILE TRAVEL BPPM 4:010 Travel Expenses

PERSONAL AUTOMOBILE

Travel in a personal automobile is reimbursed EITHER at a per mile rate OR for actual fuel expenses. Current per mile rate is at http://web.missouri.edu/~mutravel/. Your department may have a lower reimbursement rate for your trip. NO other automobile operational expenses (repairs, towing, oil, car washes, etc.) will be reimbursed.

Maintain a log of the actual business miles driven.

For informational purposes, the approximate round-trip mileage from the Columbia Campus to the following airports is:

• Columbia Regional Airport 26
• St. Louis Lambert Airport 250
• Kansas City Regional Airport 300

OFFICIAL UNIVERSITY CAR

Expenses are reimbursed for fuel, oil, car washes, and other actual expenses. Mileage is not reimbursed. Attach receipts or provide explanations.

List the University car number on the TTED.

ELECTION TO DRIVE PERSONAL VEHICLE RATHER THAN FLY - BPPM 4:010 Travel Expenses

If you elect to drive a personal vehicle rather than fly, a comparison of costs must be made between the cost to drive and the cost to fly.

For this comparison, the cost to drive including all expenses you expect to claim for transportation: mileage, meals and lodging incurred en route to and from the destination.

For this comparison, the cost to fly includes airfare and reasonable travel expenses between campus and airport and between airport and hotel in the destination city. The cost of the airfare should be based on a 7-14 day advance coach fare. Include with the travel TTED the following information:

The agency where you obtained the quote and the phone number and name of the agent.

The date you obtained the quote.

The fare quoted based on a 7-14 day advance coach fare.

The University will reimburse the lesser of the cost to drive and the cost to fly. The calculations should be included on the TTED or on an addendum to the TTED.

CONFERENCE FEES/REGISTRATION - BPPM 4:010 Travel Expenses

Conference fees and registrations should be provided in print.

Attach documentation showing what is included in the registration costs.

Provide an original receipt for the registration showing the method of payment.

Attach an itemized receipt for reimbursement for the purchase of conference materials and books if over $75.

Meals included in the registration fee should not be claimed elsewhere on the TTED.   Such meals should be identified by inserting a "P" in the appropriate block on the TTED.

Fees for optional events of a social nature which include meals are limited to meal maximums unless there is a legitimate business purpose and this purpose is clearly explained on the TTED.

Other conference events of a social nature (i.e., tours, boat rides, etc.) may be reimbursable if there is a legitimate business purpose that is clearly explained on the TTED.

FOREIGN TRAVEL

TTEDs that include foreign travel must be submitted in U.S. currency.

Each receipt must be identified, translated, and converted to U.S. currency.

All expense amounts must be converted to U.S. currency and the conversion rate used identified on the TTED or on the receipts. The conversion rate can be per day or an average during the period of foreign travel.

When renting a vehicle in any country other than the United States or Canada, Risk and insurance management recommends that you purchase the insurance options. See Automobile Rental above also BPPM 4:053 Rental Vehicles and also Risk and Insurance Management and BPM 9:020 Rental Vehicle Damage Insurance for more information

Laundry charges are reimbursable expenses during foreign travel.

TRAVEL PACKAGES

Travel packages are usually discouraged unless the savings to the University can be clearly documented.

The charges included in the package should be itemized and clearly show what is being paid for through the package.

If the package covers other people, the reimbursement is limited to the employee's expense.

TRAVEL ADVANCES - BPPM 2:240 Expense Advance see also http://accounting.missouri.edu/expadindex.htm

Travel expense advances through Accounting Services.