2.23 Travel Policies
Introduction
This manual provides information about approved business travel from Ithaca College (i.e. one's normal place of employment) or one's home to a destination in Ithaca or outside of the Ithaca area.
Ithaca College will reimburse faculty, staff and students, or outside vendors, for necessary and reasonable transportation and travel related expenses incurred in connection with Ithaca College approved business travel under the following circumstances:
The traveler has adhered to Ithaca College policies and procedures, traveler's expenses are allowable, expenses are supported by appropriate documentation, and an authorized individual, who is at least one level of management above the traveler, has approved the expense report form.
Employees should use discretion when expending Ithaca College funds and for ensuring that expenditures are necessary and appropriate for meeting business needs. Employees must be familiar with, and follow the policies and procedures specified in this manual and, if applicable, the policies of their particular program, grant, department or division.
Each program, department or division is responsible for designating an appropriate individual to approve Ithaca College travel related expenditures. Generally, this individual is the dean, director and/or department head. This individual is responsible to verify that:
The employee has followed all Ithaca College travel policies and procedures, all expenditures are reasonable, all expenditures have a legitimate business purpose and are supported by adequate documentation and all expenditures are accurately reflected on the Ithaca College expense report form.
The travel office will review travel policies and procedures and revisions may be made as part of the review process. The Office of Financial Services staff will provide training on travel policies and procedures. All changes and/or revisions will be published on the travel services web page and will be effective when issued.
Travel Authorization
A travel authorization form must be prepared prior to traveling. The authorization form must be submitted for approval to the appropriate individuals authorized by the vice president for finance and administration in the case of vice presidents, dean, or director according to the traveler's departmental, divisional, and/or school policy. Both the traveler and approver should have knowledge of the travel policies and procedures. The approved authorization will terminate in the last office where approvals are required.
Additional guidelines for the funding of faculty travel for professional and scholarly activity are described in detail in the Faculty Resource Guide provided by the provost's office.
Reimbursements
Requests for reimbursements or payments (i.e. expense report form or voucher authorization form) must be approved by an individual authorized to approve such requests on behalf of Ithaca College. The individual must be at least one management level above the person submitting the request for funds. The approver is responsible for making the determination that the transaction is a legitimate business expenditure, that it meets all Ithaca College policy guidelines, and that it is supported by adequate documentation. Electronic fund transfer/direct deposit (EFT/direct deposit) is encouraged whenever possible. If EFT/direct deposit is not set up, paper check reimbursements for Ithaca College travel related expenses will ONLY be made on the 30th of each month.
Lodging
Reimbursement shall be allowed for accommodations up to the single room rate. Travelers are encouraged to charge reservations to the Ithaca College travel card. Detailed receipts from the motel/hotel are required. Educational or corporate discounts should be requested when reservations are made. Reimbursements will be for the actual reasonable expense of lodging for each night that you are traveling away from home.
Meals
The College will pay for the reasonable cost of meals while traveling on College business. Original receipts are required for reimbursement of meal expenses. This practice fully satisfies IRS substantiation requirements for reimbursed expenses. When entertaining guests while on College business, their names and professional affiliations must be included on the expense report. Sales tax exemption must be claimed where applicable. Sales tax exemption certificates are available from the travel services office. Use of the Ithaca College travel card is encouraged.
Liquor
Federal regulations prohibit the College from reimbursing any expenditure for alcoholic beverages with federal funds. Reimbursements for alcoholic beverages from non-federal funds must be considered reasonable and prudent and submitted on an approved expense report form with supporting documentation.
Hospitality
Thoughtful consideration regarding expenditures for hospitality while traveling should be used. On those occasions when hospitality expenditures are beneficial to Ithaca College's educational mission, reimbursement may be requested. The relationship of the expenditure to the educational or research mission of the trip must be clearly indicated on the expense report form. Original receipts are required for reimbursement.
Registration Fees
Conference registration fees should be paid with the Ithaca College travel card. If the organization does not accept the MasterCard credit card, complete a voucher authorization form (VAF) and send it to the travel services office for processing with the original registration form and one copy. When submitting the final expense report form list the advance payment in the paid by Ithaca College section. Registration fees will be processed as an expense on your departmental budget when processing is complete.
Long Distance Telephone Calls
Reimbursements for telephone calls made while traveling on Ithaca College business, including those calls necessary to obtain transportation and hotel reservations, communicate with the office, and one personal call per day are allowable. On the expense report form, indicate telephone calls made from your hotel room, on the "Other" line and provide appropriate explanations for the calls.
Reimbursable Expenses
Travel expenses that are reimbursable include:
- Automobile rentals
- Meal expenses including tips
- Expenses associated with baggage handling, storage, and tips
- Fax and modem line charges made in connection with official Ithaca College business
- Hospitality if directly related to the educational or research purpose of the trip
- Host/hostess gifts, in lieu of lodging, when the cost does not exceed what lodging expenses would have been
- Laundry expenses when away for 7 or more consecutive days
- Lodging expenses
- Telephone calls, including those calls necessary to obtain transportation and hotel reservations, communication with the office, and one call per day to family
- Transportation costs
Expense Report Form
Travelers must complete an Ithaca College expense report form.
All original documentation for reimbursements directly due to employee should be attached to 8 ½" x 11" pieces of paper.
Attach copies of receipts charged on Ithaca College travel card.
Cash advances MUST be listed on the expense report form.
If an original receipt is not available, prepare a memo giving the reasons why, sign and give to supervisor for approval of the expenditures. Submit the completed form and documents to travel services for processing.
When meals are charged to a personal credit card, please provide both the credit card receipt and the vendor's receipt.
Electronic Fund Transfer (EFT)/Direct Deposit
EFT/direct deposit is an electronic transfer of funds directly into the employee's bank account. Payments are made on Monday, Wednesday or Friday following entry into Parnassus. Instead of receiving reimbursements from Ithaca College in the form of a check, the reimbursement amount is directly deposited into a checking or savings account. This form of reimbursement eliminates mail time, misdirected and misplaced checks.
To set up reimbursements via EFT/direct deposit fill out an EFT/direct deposit authorization form, attach a copy of a voided check, and send the signed completed form to the Ithaca College accounts payable office located on the 14th Floor of the West Tower. Notifications of deposits will occur by the e-mail address provided on the EFT/direct deposit authorization form.
To change or update information follow the same process as above but check "Change information on existing registration."
EFT/direct deposit is encouraged whenever possible. If EFT/direct deposit is not set up, check reimbursements for Ithaca College travel related expenses will ONLY be made on the 30th of each month.
Sales Tax Exemption
Ithaca College is a not-for-profit institution and is exempt from New York State sales tax on all goods and services purchased by employees for business use. In order to obtain the sales tax exemption, present the sales tax exempt form to the vendor at the time service is rendered or goods are received and pay for.
Ithaca College is exempt from sales tax in the following states:
Florida, Illinois, Kansas, Maine, Massachusetts, Michigan, Mississippi, New Jersey, New York, North Dakota, *Pennsylvania, Rhode Island, Tennessee, Texas, Vermont, Wisconsin, Wyoming, Utah.
*Pennsylvania requires an application be submitted for each trip. When requesting tax exemption for Pennsylvania you need to contact the travel services office at least two weeks prior to the date of the trip.
Travelers may obtain copies of exemption certificates from the travel services office. Note: vendors may refuse to honor Ithaca College's sales tax exemption if cash or personal credit card is used. If sales tax exemption is denied note the name of the vendor, a contact person, and telephone number. The travel services office will follow up with the vendor.
If sales tax is paid, no reimbursement will be made for that amount unless the service provider does not accept the Ithaca College sales tax exempt form. If that is the case, include a memo of explanation when submitting the expense report form.
Ithaca College Travel Card (Corporate Card)
The Ithaca College travel card program is designed to provide employees with a convenient method to pay for Ithaca College approved expenses. The Ithaca College travel card reduces the need for travel advances. The card may be used for Ithaca College business travel and hospitality only; it may not be used to pay for personal expenses.
The Ithaca College travel card application is available on the travel services web site. Cardholders who do not have or recall the PIN number should contact the travel service office at (607) 274-1480. All travel expenses can be charged on the Ithaca College travel card.
Advances
Cash advances obtained by using the Ithaca College travel card will be charged an additional 4% fee or $10 minimum per advance in addition to automated teller machine (ATM) fees which will be charged to the departmental budget. Per diem advances including traveler's checks for student group and international travel will be issued through the Office of the Bursar (607) 274-1213. Unused portions of these advances are to be deposited back into the department's accounts within 5 business days after returning from travel. Failure to submit supporting documentation may result in the loss of cash advance privileges.
Note: Individuals traveling on Ithaca College business, who are not Ithaca College employees, are not eligible to receive a travel advance.
Ithaca College Travel Card Record Keeping
Cardholders using the Ithaca College travel card for travel related expenses must obtain original receipts and/or supporting documentation for each transaction as proof of the expense. At the end of each billing cycle, the cardholder will receive a monthly statement and will review each transaction for accuracy.
The department coordinator and/or program administrator will work with the cardholder to obtain any delinquent receipts or documentation. Department coordinators and/or program administrators review and update on-line transactions using the receipts and or documentation submitted to them by the cardholders within five business days of receiving an email notification from Parnassus.
supervisors are responsible for reviewing, approving and signing all monthly statements for each cardholder in their area. After approval, the supervisor will return all the statements to the department coordinator and/or program administrator for retention and auditing purposes. The signature/approval by the supervisor indicates that the cardholder(s) were authorized to use the Ithaca College travel card and the transactions were made in accordance with College policies.
The department coordinator and/or program administrator will retain these statements for five (5) years for auditing purposes.
Card Security
Cardholders are responsible for safeguarding Ithaca College travel cards and account numbers. They must not allow anyone else to use their account number. A violation of this trust could result in the cardholder having the card withdrawn and disciplinary action taken.
If the card is lost or stolen the cardholder should immediately notify GE Corporate Payment Services at 1-800-359-9227. They are available 24 hours a day, 7 days a week. The program administrator and department coordinator are also to be notified immediately. A new card will be promptly issued to the cardholder after the reported loss or theft. A card that is subsequently found by the cardholder after being reported lost shall be destroyed.
All credit card transactions are subject to periodic audits by the Office of the Budget for compliance with the policies and procedures outlined in this document. Cardholder who uses the Ithaca College travel card for unauthorized transactions or carelessly uses the card may be personally liable for the total dollar amount of such expenditures plus any administrative fees charged by the financial institution in connection with the misuse. The cardholder may be subject to disciplinary action.
Disputing Transactions
Cardholders are responsible for initiating the dispute resolution process if there are fraudulent charges on their account.
To begin the dispute resolution process, contact GE Corporate Payment Services at 1-800-359-9227. They are available 24 hours a day, 7 days a week. Contact the accounts payable office as soon as possible at 607-274-3808.
Leave of Absence
Employees granted a leave of absence without benefits or pay, must surrender their card before beginning the leave. Those granted a leave of absence with pay may retain and continue to use the card.
Termination of Employee Participation
Your participation in the Ithaca College travel card program will be terminated when you are no longer employed by Ithaca College.
Cancellations and Refunds
The traveler is responsible for obtaining a refund of an advance payment if there is a cancellation. All charges, cancellations, and refunds associated with Ithaca College approved travel are the responsibility of the traveler. Ithaca College does not carry insurance for expenses associated with trip cancellations. The departmental budget must absorb these expenses. Trip cancellation insurance is not a reimbursable expense.
Non-Reimbursable Expenses
Include but are not limited to:
- Additional travel insurance, travel accident insurance or trip cancellation premiums
- Additional general liability, auto insurance and collision damage waiver
- NYS sales tax charged to an unauthorized driver of a rental vehicle
- Additional expenses associated with the cost of first class airfare
- Childcare and babysitting expenses
- Costs for commuting between your home and the Ithaca College campus
- Costs for personal medications
- Costs incurred by your failure to cancel transportation or hotel reservations
- Costs incurred by your spouse or non-Ithaca College employees and students
- Movies in your hotel room
- Gasoline expenses when the personal automobile mileage reimbursement rate is claimed
- Gifts for hosts in lieu of meals and lodging when the cost of such gifts exceeds what the
- meals or lodging expenses would have cost
- Hair styling and haircut expenses
- Kennel/boarding expenses for pets
- Laundry or cleaning expenses for trips less than one week
- Magazines or newspaper expenses
- NYS sales tax and sales tax paid in states that recognize Ithaca College's tax exempt status
- Other expenses not directly related to the business purpose of the trip
- Parking or speeding tickets
- Personal telephone calls in excess of one per day
Traveling with Individuals other than Ithaca College Personnel
As a general principle, only Ithaca College faculty, staff and students should occupy College-owned or rented vehicles. However, there may be special circumstances when a spouse, member of another college or university community, or other individuals will join the College representative to a common business purpose destination. These situations should be the exception, not the norm, and when they do occur, the Office of Risk Management should be informed of them in advance. Only Ithaca College faculty, staff and students who have been approved to drive College vehicles are authorized to operate College-owned or rented vehicles.
Personal travel expenses for spouses or other dependents cannot be incurred in the name of Ithaca College or charged to an Ithaca College travel card.
Travel Procedures - Special
Non-employees traveling to Ithaca College for employment interviews, visiting lecturers, and other official visitors fall under the category of "special travel." Funds to support special travel are commonly limited by departmental budgets and/or the terms of grants and contracts. No commitment for reimbursing such expenses should be made without first consulting the appropriate department head to determine whether or not such reimbursement is authorized.
Consultants
Consultants must supply an itemized invoice and their Social Security or Federal ID number and address for IRS form 1099. Reimbursements are made with EZ-pay if the invoice is under $500.00 or with a purchase order if the amount exceeds $500.00. The consultant will receive a Form 1099 if the combined amount paid for services and reimbursable expenses is over $600.00 in a calendar year. Refer to the accounts payable office for more information about making payments to independent contractors.
Employment Interviews
Authorized prospective employees may be reimbursed for travel expenses incurred in connection with an employment interview at Ithaca College in accordance with the normal travel policy for employees. Reimbursement requests should be made on a voucher authorization form, NOT an expense report form.
Grants and Contracts
Travel funding by an externally funded grant or contract, must adhere to all Ithaca College policies and procedures. Questions about the allow ability of expenditures, should be directed to the Office of Financial Services at 607-274-3805.
Federal and state grants may be audited and are subject to external and internal controls. It will be the responsibility of the department coordinator and or program administrator to see that all travel card transactions for federal and state grants are signed by the principal investigator, have appropriate documentation and approvals, and are in compliance with College policies and procedures outlined in this document. It is the responsibility of the principal investigator to review and sign all travel card receipts and documentation for federal or state grant expenditures. By signing the receipts the principal investigator has ensured that the costs charged to the grants are allowable, allocable, and reasonable.
Lecturers and Other Official Visitors
Departments may authorize reimbursements to visiting lecturers or other official visitors for expenses incurred in connection with their travel to Ithaca College. The reimbursement policies and procedures in effect for regular travel should be followed. Request reimbursements on a voucher authorization form, NOT on an expense report form.
Foreign Travel
When traveling outside of the United States on Ithaca College business, employees are advised to obtain information about foreign car rentals, travel advisories and other insurance liability issues before departing for their trip. Contact the Office of Risk Management or (607) 274-3285 for more information.
Currency Conversion
Convert all expenses to U.S. dollars prior to sending your expense report form to the travel office for processing. Indicate the rates used to convert foreign currency to U.S. dollars. The rates should be those used at the time of the transaction, not the rates in effect at the time you complete and submit your expense report form. Convert each line on the expense report form separately. If the trip is for a duration of one week or less, calculate an average currency rate. If you are traveling for longer than seven days, indicate the appropriate rate on each expense report form that you complete (one per each seven day period). If travel is to more than one country, indicate the applicable rates on a separate sheet and attach to the expense report form. Up to date currency conversion information may be obtained on the Olson & Associates web site.
Transportation
Use of Personal Vehicles for College Business-Related Travel
Personal vehicles should be used for approved college business-related travel only when it is the most practical financial alternative for the itinerary or other aspects of the travel. A personal vehicle is recommended for local travel within a radius of approximately 100 miles from Ithaca. Ithaca College will reimburse approved college-related business use of personal vehicles based upon the current IRS standard mileage reimbursement rate. When mileage reimbursement is claimed, receipts for gasoline will not be reimbursed.
If approval has been granted to travel by personal vehicle beyond the 100-mile radius from Ithaca, reimbursement will be made at the current IRS allowed rate per mile up to, but not exceeding, what coach airfare would be for the same trip. The alternative cost should be determined before the trip takes place and documented with a memorandum stating the price quoted for the trip by other means of transportation (air).
Expenses incurred with personal vehicles for mechanical failure or accidents, including personal automobile insurance deductions, will not be reimbursed. Fines for parking or traffic violations are the responsibility of the traveler and will not be reimbursed.
Important: Ithaca College's insurance does not cover the use of a personal vehicle for approved college-related business (also see "Insurance"). The vehicle owner’s insurance will be considered primary coverage in the event of an accident when using a personal vehicle for college-related business travel (the motor vehicle insurance "follows the vehicle"). The college’s insurance may apply only if personal insurance limits are exceeded due to a catastrophic accident where a fatality and/or extremely serious injuries occurred while on approved college business-related travel.
Airfare
Only coach class or promotional fares will be paid by Ithaca College. First class air travel is not an allowable expense.
Insurance
Ithaca College employees are covered under a travel accident insurance policy, which provides 24-hour protection in the event of accidental death or dismemberment while traveling on approved College business. Worker's Compensation may also apply in the case of injury or death arising out of and in the course of Ithaca College employment.
Involvement in an incident that results in a claim while traveling on college business should be reported to the supervisor, Office of Human Resources, and the Office of Risk Management immediately. Insurance questions can be directed to risk management and the human resources.
Since Ithaca College's insurance program does not cover aircraft liability associated with non-commercial air travel, a personally owned, rented or borrowed aircraft may not be used when traveling on Ithaca College business. If Ithaca College business travel requires the use of a privately chartered aircraft, please consult with Ithaca College's Office of Risk Management before leaving for the trip.
Auto Liability Insurance
Automobile liability insurance is provided as part of the rental car agreements and should not be purchased as an additional item. Ithaca College maintains non-owned automobile liability insurance in excess of the amount provided by the automobile rental company for travel within the United States and Canada. Contact the Office of Risk Management to discuss insurance implications when renting automobiles outside of the U.S. and Canada.
Personal automobile insurance policy is primary when using a personal vehicle for Ithaca College business. The traveler is responsible for any deductibles under the policy (see "use of personal vehicle for College business-related travel").
Injury or Sickness
Ithaca College maintains workers' compensation insurance for claims by employees arising from a work-related injury or sickness. This coverage applies to on-campus activities as well as when an employee is traveling on Ithaca College business.
Emergency situations, including those incidents occurring out of the Ithaca College community area and in foreign countries, should be directed to the appropriate medical facility immediately and reported to The Ithaca College Office of Human Resources as soon as possible. Workers' compensation may cover necessary medical expenses for the work-related injury.
Those with international travel plans should contact the primary traveler's medical insurance carrier to discuss how medical insurance coverage will respond in the event a non work related sickness or injury arises during travel.
Insurance Beneficiary
The beneficiary for travel accident insurance is the same as the beneficiary designated under the Ithaca College group life insurance program.
Loss of or Damage to Personal Property
Ithaca College does not carry insurance for loss of, or damage to, luggage or other personal effects during travel. If such damage occurs, seek reimbursement through your personal insurance company.
Traveling with Ithaca College Property
If traveling with property owned by Ithaca College, contact the Office of Risk Management. They will determine whether additional insurance is needed.
Moving and Relocation Expenses
New employees seeking reimbursement for approved moving expenses must complete an Ithaca College summary of moving expenses form and submit it along with complete receipt documentation to the appropriate dean, director, or vice president. A copy of the letter of appointment, or contract, which states the maximum level of reimbursement approved must be included and forwarded to the Payroll Office, 118 Administration Annex building. Payroll will include qualified moving expenses on the employee's W-2 at year end. Reimbursements will be handled through accounts payable
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