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FASOM Section 11
Travel Reimbursement Procedures Overview
Travel Reimbursement Request forms are used for the reimbursement
of travel expenses of employees, students, and non-employees. A travel reimbursement cannot be filed before the
trip is completed and should be filed in a reasonable period of time. The IRS defines reasonable as within 60 days.
If the trip is exceptionally lengthy, interim filings may be permitted.
Travel reimbursements on Grant Funds must be submitted within 3 months
of completing the trip.
It must be signed by someone in the department who is authorized to sign on the index being used. The traveler must sign in the claimants signature box and should be original. When it's difficult to obtain an original signature, a faxed signature is acceptable for payment processing. Another individual may not sign on behalf of the traveler.
If the traveler does not want to claim the maximum allowable rates, the reimbursement must state "claiming only".
One person can claim expenses for another person and be reimbursed. They must have proof that they paid the expense in order to be reimbursed.
When combining personal travel with U of O business travel, payment will be based on the least expensive and reasonable means of transportation, and the meal and lodging per diem to which the traveler would have been entitled to while traveling on official business. This is generally one day before and one day after the dates of the conference/meeting. No payment will be made for vacation days. Expenses associated with an employees family and friends that travel with the traveler, are not reimbursable. Sight seeing costs are also considered a personal expense and will not be reimbursed.
Incidental expenses have already been figured into the meal per diem and are not reimbursed as separate expenses. The term "incidental expenses" includes laundry, cleaning and pressing of clothing and tips and gratuities.
Meal and incidental expenses are reimbursed at per diem rates. Meal expenses may be reimbursed only if the traveler qualifies for lodging expense reimbursement and the meal has not been provided by the conference/meeting or hotel. If the traveler stays in a Bed & Breakfast, breakfast per diem would not be an allowable expense. Continental breakfast is not considered a meal. One day trips.
Travel Reimbursement Rates for meals from Nov. 1, 2005 and AFTER are shown below:
| Low Cities | $45.00 | |
| High Cities | $58.00 |
The breakdown for specific meals is as follows:
- 25% of the per diem for breakfast
- 25% of the per diem for lunch
- 50% of the per diem for dinner
Related Links:
If traveling out of state, and an exception has been made to pay actual for lodging at a conference hotel, then the meal per diem per day would be $58.00 even if staying in a low city. Documentation of conference hotel is required.
There are two options for a traveler to be reimbursed for someone else's meals:
(1) The traveler may pay for the meals directly and provide
receipts for the actual expense up to a maximum of the allowable per
diem for the meal(s).
(2) The traveler may give the individual cash up to the allowable
per diem. This is required to be documented by a signature
sheet. The person that received the money has to sign
the sheet and fill in the amount they received to make it valid.
A traveler may not claim per diem for someone else.
One day trips
The IRS considers breakfast and dinner allowances, figured on the basis
of hours worked (such as those permitted below) to be taxable to the employee. If such breakfast
and dinner allowances are paid, account code 28502
- Overtime Meal Allowance - must be used.
When a traveler departs and returns the same day, meal expenses are reimbursed only in the following cases:
Lunches on one day trips are reimbursed only in the following cases...
Lodging expenses are normally eligible for reimbursement when it is determined that the traveler would not reasonably be expected to return to his or her residence between work shifts. The maximum allowable lodging rate is generally the per diem rate when staying in commercial lodging facilities.
Reimbursement for all lodging expenses will be reimbursed at actual cost up to the current per diem rates. Original, itemized hotel receipts are required and must show the following:
Exceptions to the current per diem limit (e.g. conferences) may be reimbursed at actual and reasonable cost with the appropriate documentation.
On a case by case basis, exceptions will be made for travel to remote or non-standard locations, both domestic and foreign. Please contact the BAO Travel Office for assistance.
When staying in non-commercial
facilities (family, friends, camping etc.) the maximum per diem allowed is $25.00 per night.
No overnight lodging
will be reimbursed if the traveler's home base is within 50 miles. Exceptions only with justification.
A traveler can be reimbursed for someone else's lodging if they have
a receipt. They can be reimbursed up to the per diem amount or the actual if it's a conference/meeting. If the receipt is
not in the travelers name they will need to provide proof that they paid for the lodging. Lodging for another person should be listed
in the other expenses section of the reimbursement.
Travel Reimbursement Rates for Lodging from Jan. 1, 2009 and after are shown below:
| Low Cities | $113.00 | |
| High Cities | $198.00 |
Travel Reimbursement Rates for Lodging from Jan. 1, 2008 thru Dec. 31, 2008 are shown below:
| Low Cities | $107.00 | |
| High Cities | $179.00 |
Related Links:
Qualified Oregon Lodging Establishments
This list is provided as a guide to be used when making your lodging
reservations for travel in the State of Oregon. Because this list was designed with State of Oregon agencies being the
largest user, you will find per diems listed that are not relevant to the University of Oregon. Click on the
following web address for the information and list.
DAS Information
Regarding Qualified Lodging Establishments
Airfare that is purchased from someone other than one of the contracted travel agencies can be reimbursed. This includes airfare purchased from any travel agency, directly from the airlines, or from an internet site. If a traveler purchases the ticket directly, they cannot be reimbursed until the trip is complete. Original receipt is required.
If the traveler is seeking reimbursement for airfare, the passenger
receipt coupon portion of the airline ticket should be attached to the travel reimbursement. Receipt must show travelers
name - itinerary/dates of travel, amount traveler paid. The UO will not reimburse for tickets purchased using frequent flier
miles.
All employees are required to travel using routes, schedules and airlines
that provide the lowest rates and most efficient travel. If the traveler is combining personal travel with
business travel, a comparison airfare
quote is required.
When driving a private car out of state for personal reasons (i.e. including vacation), claiming "airfare in lieu of mileage" may be the most economical and should be used. Get a quote for airfare for the cheapest fare to the business destination and compare to the mileage. List "airfare in lieu of mileage" in the mileage section with an explanation.
Private car mileage of 10 miles each way is allowed to and from the Eugene airport. If a family member has to take the traveler to the airport, a round trip of 20 miles can be claimed on the beginning and ending day of the trip.
When combining personal travel with U of O business travel, payment
will be based on the least expensive and reasonable means of transportation, and the meal and lodging per diem to which
the traveler would have been entitled to while traveling. Payment will be made for only the period during which the traveler would
have been in travel status on official business. This is generally one day before and one day after the dates of the conference/meeting.
No payment will be made for vacation days. Expenses associated with an employees family and friends that travel
with the traveler, are not reimbursable. Sight seeing costs are also considered a personal expense and will not be reimbursed.
Travel reimbursements must have a copy of the conference/meeting brochure
attached showing the agenda, dates of the conference/meeting and what was included in the conference i.e. meals/banquets.
In addition, the IRS states that the convention/conference/meeting agenda or program generally shows
the purpose of the conference. The brochure shows that attendance at the conference benefits the individual's official
duties and responsibilities of their position. If this is not obvious, state the benefit or role. For more information see
the Business Purpose Section.
Meal per diem may not be claimed if a meal is provided at a hosted function
such as meals included in the conference registration fee. If an exception has been
made to pay actual for lodging at a conference hotel, then the meal
per diem per day would be $58.00 even if staying in a low city. Documentation
of conference hotel is required.
Banquets or special meals served
at conferences that are in excess of the per diem are an allowable expense.
Documentation, such as the brochure or registration form, must be attached verifying
the meal expense and a receipt showing it was paid.
The maximum allowable lodging cost is generally the per diem rate.
Exceptions for conferences & meetings may be
reimbursed at actual and reasonable cost with appropriate documentation such as
a conference brochure that shows the conference hotel, the lodging rate assigned to the conference, and a lodging receipt that
shows the amount paid. Exceptions other than conferences or meetings should be rare.
Most conference registration fees are paid in advance to the conference
rather than being paid by the individual. However, if the fee is paid by the individual, they cannot be reimbursed until the travel
is complete. At that time the conference registration fee may be included in the travel reimbursement. Documentation for registration
fees include conference brochure and/or registration forms identifying the applicable costs and something that shows it was
paid. Social/recreational activities associated with a business conference are usually not reimbursable or payable. If you
think a social activity is applicable and should be reimbursed write a justification and submit it with the reimbursement. Use account
code 28601 for registration fees.
Reimbursement is limited to travel for personal interview. Expenses need to be approved in advance. Contact the Provost or Vice President Office for your area. Travel expenses of a spouse are generally not allowed but may be approved in certain instances. Prior approval is required.
As a general policy, the use of University funds for travel while an employee is on sabbatical or other types of leave, is warranted only in exceptional circumstances. If you are planning a trip while on sabbatical/leave you should seek your Dean's/Director's office approval and then the Vice Provost of Academic Affairs approval prior to the trip. The written request for approval must include the following:Sabbatical Travel Approval Request Form
Necessary business related travel expenses are normally eligible for reimbursement. Personal expenses are not reimbursed.
Expenses normally eligible for reimbursement are as follows:
Expenses not reimbursed are as follows:
When a receipt is required it has to be the original. Copies will only be allowed in rare instances. Credit card receipts are very seldom acceptable to use for reimbursement since they usually do not say what the purchase was. Carbon copies of checks by themselves do not work as receipts. Small receipts should be taped (not stapled) to a larger piece of paper for imaging purposes. If a receipt is in a foreign language it is required that it not only be converted to US dollars, but translated to English also.
Receipts are not required for the following...
Receipts are required for the following...
Other appropriate account codes include 28635, Non-OUS Participant Support and 55105 or 55108, Student Aid Participant Support.
In-State Travel
In-state travel is any travel between 2 points in Oregon or travel that originates in another state or country, with the destination being Oregon. Use account code 394xx.
Out-of-State Travel
Travel to or within the United States, but outside the state of Oregon. For determining reimbursement rates, travel to or within Alaska and Hawaii is considered non-foreign overseas travel. For determining account codes, travel to or within Alaska and Hawaii is considered out-of-state travel. Use account code 395xx.
Foreign Travel
Travel to or within foreign countries. For determining reimbursement rates, travel to or within Puerto Rico, the Northern Maiana Islands or U.S. Possessions is considered non-foreign overseas travel. For determining account codes, travel to or within Puerto Rico, the Northern Maiana Islands or U.S. Possession, use foreign travel account codes.
Non-Foreign Overseas Travel (Alaska, Hawaii, Puerto Rico, and US Possessions)
Non-Foreign Overseas travel comprises travel to or within Alaska, Hawaii, Puerto Rico and US Possessions. When traveling to or within Alaska and Hawaii, use out-of-state travel account codes. When traveling to or within Puerto Rico. the Northern Maiana Islands, and US Possessions, use foreign travel account codes.
Commercial Lodging
Travel requiring overnight absence from an employees official station during which expenses arise from the use of commercial lodging are expected.
Non-Commercial Lodging
Travel requiring overnight absence from an employees official station during which non-commercial lodging is used (e.g., camping equipment, recreational vehicle or private home).
The intent of the non-commercial lodging per diem is to reimburse travelers using non-commercial facilities (e.g., travel trailer, motor home, or staying with friends or family members) and should result in an economic benefit for the university. Whether for short-or long-term travel, in or outside of Oregon, the daily per diem is $25. It is intended that the non-commercial lodging rate apply for any overnight stay away from home that does not take place in a commercial lodging establishment and which is provided for the employee.
Official Station
The city, town or other location to which an employee is assigned.
Per Diem
A set amount paid for lodging and meal expenses for a 24 hour period.