Ohio Administrative Code › Title 3364 - University of Toledo › Chapter 3364-40 - Fees and Reimbursements › Section 3364-40-03 - Travel and business expense reimbursement

Current through all regulations passed and filed through July 1, 2024
(A)
								Policy
			 statement
When on official business, university
				travelers will exercise the same care in incurring expenses that a prudent
				person would exercise on personal business. Reimbursement for in-state and
				out-of-state travel will be made for travel and living expenses (meals and
				lodging) incurred on official university business. Travelers must itemize
				travel and living expenses for the purposes of reimbursement within "Concur."
				Reimbursement will be dependent upon providing supporting documentation
				including original receipts for all expenses incurred. Expenses that are
				submitted one hundred-eighty days after the date the expense was incurred are
				not reimbursable.
(B)
								Purpose
To encourage the most efficient and
				economical means of travel for accomplishing the stated business purpose of the
				trip and to standardize the reporting and documentation of expenses in
				accordance with federal and state laws and regulations.
(C)
								Procedures
(1)
									Authorization for
			 travel and business expenses
Prior to each trip, travelers must
				obtain approval from the appropriate executive officer (president, vice
				president, dean, director, provost, or designee). Executive officers may
				establish other travel regulations applicable to their areas of responsibility
				which fall within this general policy. The proper approval of an expense report
				constitutes approval of the itinerary as well as the accuracy and
				reasonableness of the request for reimbursement. Such approval must be
				documented prior to the trip and available for audit review. Estimated costs
				and the business purpose must be included in the travel request. Travelers
				should verify that planned travel is eligible for reimbursement before making
				travel arrangements.
Advances of university funds for travel
				purposes are not permitted except for intercollegiate athletic team travel. Any
				request for exceptions to this must have the authorization of the associate
				vice president for finance or designee. Receipts and a copy of the deposit of
				any unused cash must be submitted to the university's accounts payable
				department within five business days after the date of conclusion of the
				trip.
(2)
									Reimbursable expenses
(a)
										Transportation
(i)
											Common carrier
In accordance with the Ohio ethics
				commission advisory opinion number 91-010, division (A) (4) of section
				2921.42 and division (A) of
				section 2921.43 of the Revised Code
				prohibit a state officer or employee from accepting or using, for personal
				travel, a discounted or free "frequent flyer' airline ticket or other benefit
				from an airline if he/she has obtained the ticket or other benefit from the
				purchase of airline tickets, for use in official travel, by the department,
				division, agency, institution, or other entity with which he/she is connected.
				Therefore, any miles earned from university paid or reimbursed travel, although
				accumulated in the traveler's name, must be used for official university
				business travel. In order to assist with compliance with this ruling, airline
				tickets for university employees must be purchased using a university
				purchasing card ("P-card") or through the purchasing department.
Travel by coach air, rail, bus or other
				common carrier must be at the most reasonable available rate for the chosen
				method and time of travel. No reimbursement will be made at first-class rates
				where other accommodations are available.
In accordance with the Fly America Act
				(
				49 U.S.C.
				40118 ), generally individuals charging
				travel to federal funds must use U.S. flag air carriers to the maximum extent
				possible when commercial air transportation is the means of travel between the
				United States and a foreign country or between foreign countries. Travelers not
				utilizing U.S. flag carriers must demonstrate compliance with the exception to
				this requirement that is provided under a bilateral or multilateral air
				transportation agreement to which the United States government and the
				government of a foreign country are parties, and which the department of
				transportation has determined meets the requirements of the Fly America Act.
				This requirement will not be influenced by factors of cost, convenience or
				personal travel preference.
All university of Toledo ("UT") faculty
				and staff are required to register with the university when they travel
				internationally for university business at:
http://www.utoledo.edu/policies/academic/international-studies-and-programs/pdfs/3364-85-01-international-travel-registration.pdf
.
For any university travel, whether or
				not a reimbursement is requested, the travel itinerary issued with the ticket
				should be submitted with the expense report.
(ii)
											Privately owned
			 vehicles
The use of a privately-owned vehicle
				will be reimbursed up to the internal revenue service ("IRS") standard mileage
				rate at the time of travel, excluding some grants which may authorizes less
				than the IRS standard mileage rate. The mileage rate includes all expenses
				incurred for using the privately-owned vehicle except parking fees and
				tolls.
All employees are expected to follow
				the prudent person rule and use reasonable judgment in selecting the
				appropriate mode of transportation factoring cost, availability, safety, and
				efficiency. When possible, employees are encouraged to use the most economical
				mode of transportation. Employees need to factor the total inclusive costs of
				travel when determining the mode of travel. For instance, it may be less
				expensive for airfare and ground transportation (taxi, shuttle) when compared
				to personal vehicle mileage reimbursement, parking, and tolls. The university
				holds the right to reimburse at the less expensive mode of
				transportation.
Mileage will not be reimbursed for the
				following: travel between work and home; travel from home to a point between a
				traveler's home and primary work site; travel between the university campuses
				(main campus, health science campus, Scott park campus, center for the visual
				arts, Stranahan arboretum, lake Erie research center); and travel between
				buildings on the individual university campuses named above. Travelers
				interested in deducting mileage for tax purposes are encouraged to explore the
				matter with a tax advisor.
An individual who uses a
				privately-owned vehicle for university business must meet liability insurance
				requirements of the motor vehicle financial responsibility laws of the state of
				Ohio. Any accidents that occur while a traveler is on university business
				should be reported immediately to the department of risk management at the
				university.
(iii)
											Rental vehicles
The university requires all purchases
				of rental vehicles to be made via a university P-card or through the purchasing
				department.
All travelers are encouraged to use the
				least expensive mode of transportation. When other less expensive
				transportation is not available or appropriate, rental car expenses will be
				reimbursed. All employees are expected to follow the prudent person rule and
				use reasonable judgment in selecting the appropriate mode of transportation
				factoring cost, availability, safety, and efficiency.
In order for an individual or group to
				obtain a rental car, the traveler(s) must provide adequate written
				justification and receive advance written approval from the appropriate vice
				president. Reimbursement will be approved for rental of an appropriately sized
				vehicle for the number of participants. This approval must be attached to the
				expense report.
If a traveler decides to rent a vehicle
				in lieu of using a lower cost mode of transportation and does not follow the
				prudent person rule, the university holds the right to reimburse at a less
				expensive rate for transportation.
If it is necessary for a traveler to
				rent a car from a car rental agency, the traveler should select the insurance
				coverage from the car rental agency. If using a preferred supplier, the
				insurance coverage may be included free of charge. Consult the purchasing
				department car rental website at:
https://www.utoledo.edu/depts/supplychain/purchasing/pref
				erred_suppliers/vehicle_rental.html
for
				preferred vendors and their terms. If it is necessary for a traveler to rent a
				car outside of the United States, the driver must purchase all local coverage
				as well as optional coverage. If the filing of an insurance claim becomes
				necessary, the signed rental agreement must be filed with the department of
				risk management.
(iv)
											Transportation costs
Transportation costs, such as parking
				fees, tolls, taxi, gratuities, and airport limousine fares are reimbursable on
				an actual costs basis. Receipts must be obtained and submitted for any such
				expenses that exceed twenty-five dollars.
(b)
										Meal
			 allowance
(i)
											Personal meals
An individual who travels for an
				authorized, overnight business event may claim a meal allowance based on
				federal meal and incidental expense per diem rates for the continental United
				States ("CONUS" rates) for each full day of travel. Personal meals will be
				reimbursed up to the per diem rate. A P-card should not be used for individual
				meals at any time.
First and last day of travel when an
				overnight stay is required will be reimbursed at seventy-five per cent of the
				federal per diem rate, while on authorized travel status.
Reimbursement will not be provided when
				meals are provided by the hotel, conference or meeting. Adjustments to per diem
				reimbursement will be made as follows:
Breakfast: twenty-five per cent of the
				federal per diem rate, while on authorized travel status.
Lunch: twenty-five per cent of the
				federal per diem rate, while on authorized travel status.
Dinner: fifty per cent of the federal
				per diem rate, while on an authorized travel status.
No reimbursement will be made to an
				individual traveler for the actual cost of meals in excess of the appropriate
				daily allowance.
The daily per diem rates for all
				destinations can be found at:
https://www.gsa.gov/travel/plan-book/per-diem-rates
.
(ii)
											Business meeting
			 meals
Business meals with individuals not
				affiliated with the university will be reimbursed at actual cost upon
				submission of appropriate receipts. Business meeting meals must have a business
				purpose and must include two or more persons (at least one non-university
				employee). If there is a question regarding the business purpose of the trip, a
				dean or vice president must approve the expense.
Costs should be reasonable and
				customary for the location. The expense report must contain the date, place,
				business reason, persons in attendance and business relationship of persons
				entertained. Business meeting and group travel meals reimbursements cannot use
				the per diem rate. All receipts are required.
(iii)
											No additional
			 reimbursement will be made for a meal that is provided at a conference as part
			 of the registration fees.
(iv)
											Reimbursement
			 for alcoholic beverages will not be authorized from university or grant
			 funds.
(c)
										Lodging
The university requires all purchases
				for lodging to be made via a university P-card or through the purchasing
				department.
(i)
											When travel on official business requires overnight
			 lodging, more than fifty miles away from the traveler's home or headquarters,
			 reimbursement will be made for the actual single room rate plus taxes per
			 night. When staying in the state of Ohio, the traveler should inquire as to the
			 availability of a state tax exemption due to the tax-exempt status of the
			 university. Claims for reimbursement must be supported by original hotel
			 receipts. A credit card charge slip is not acceptable documentation for
			 reimbursement.
(ii)
											No reimbursement will be made for overnight lodging
			 closer than fifty miles from the traveler's home or headquarters except in
			 unusual circumstances described in a statement of explanation accompanying the
			 request for reimbursement.
(iii)
											The cost of
			 lodging for members of the employee's family is not
			 reimbursable.
(iv)
											If a traveler extends the stay at a conference/seminar
			 in order to save money on the airfare, the university will reimburse the
			 traveler's additional hotel expense and meal per diems for the added days.
			 Documentation showing that the extended stay resulted in a net savings must be
			 provided (i.e. airfare without a Saturday stay versus airfare with a Saturday
			 stay).
(d)
										Conferences and special meetings
(i)
											Expenses directly
			 included with a conference or special meeting, such as registration fees and
			 banquets are reimbursable, without regard to the standard limitations,
			 providing they are reasonable and supported by original
			 receipts.
(ii)
											Registration fees can be prepaid directly by the
			 university if such is required by the vendor. Accounts payable must receive the
			 request for prepayment at least seven working days in advance of the due date
			 in the event that a P-card cannot be used for payment.
(iii)
											Conferences and
			 seminars that are being conducted by the university, requests for reimbursement
			 of meeting rooms, catered meals or other special services must be submitted to
			 the appropriate vice president prior to the event.
(e)
										Miscellaneous
			 expenses
(i)
											Other living expenses.
Other expenses directly related with
				the purpose of a particular business trip are reimbursable provided that they
				are necessary, reasonable, and supported by original receipts.
Expenses that relate to business
				activities (such as fax or printing charges) will be reimbursed if the
				appropriate receipt is provided. Purpose and reason for the expense must be
				documented.
(ii)
											Non-meal tips and gratuities
A tip of twenty per cent or less of the
				cost of the associated goods or services is allowable, or the tip is customary
				and of a reasonable amount in cases where the tip cannot be associated to a
				specific cost. Examples include baggage handling (one dollar per bag), express
				check in, concierge service, and shuttle service. Tips for room cleaning are
				not reimbursable.
(iii)
											Extended stay
			 in excess of one week
Dry cleaning and laundry for extended
				stays in excess of one week are reimbursable. Receipts must be obtained and
				submitted with the expense report.
(3)
									University
			 purchasing card
Travelers are required to use their
				P-card for airline tickets, lodging, and rental car purchases or they must be
				purchased through the purchasing department unless reimbursement is authorized
				and approved by the appropriate president, vice president, dean, or
				provost.
Travelers are required to comply with
				the university of Toledo purchasing card policy and procedures.
(4)
									Reimbursement by a third party
If any portion of the traveler's travel
				expenses are to be reimbursed in full or in part by a third party, those
				components of the expense report must be noted. The university will reimburse
				the traveler for those travel expenses that are to be paid by a third party
				only after funds have been properly receipted from the third party. The
				controller's office must be notified when the reimbursement is received from
				the third party so the correct deposit of those funds may be made and prompt
				reimbursement made to the traveler.
(5)
									Non-reimbursable
			 travel expenses
Personal expenses are not reimbursed
				and must be paid out-of-pocket. Such expenses are not directly related to the
				business travel, and may include personal entertainment such as hotel pay per
				view movies; refreshments made available in the hotel room; airline upgrades;
				purchase of additional personal travel insurance; and personal
				grooming.
(6)
									Reporting and documentation of expenses
(a)
										All
			 reimbursements must be requested within concur. The expense report must
			 indicate exact dates, itinerary, other travelers, and reasonable itemizations;
			 must be accompanied by original receipts or bills; business purpose of the
			 expenditures; and must have proper authorizations.
(b)
										This policy is
			 applicable to all university related travel including all operating budgets,
			 construction funds, federal, state and private grants. The grants accounting
			 department must approve all travel reimbursements from grant
			 accounts.
(7)
									Travel for non-university personnel
The university encourages employees
				coordinating travel for non-university personnel to comply with the travel and
				business expense reimbursement policy when those expenses will be paid or
				reimbursed by the university. These individuals include guests, lecturers,
				consultants, prospective faculty and staff, and students.
If a circumstance arises that is not
				specifically covered in the travel and business expense reimbursement policy,
				the controller's office should be consulted for guidance.