300-37 General University Travel
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Effective Date: |
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Office of Origin:
Accounting
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I. Purpose
This policy provides information on
University travel regulations regarding allowable travel expenditures, travel
advances, and required authorizations. Information on travel expense reporting
and reimbursement can be found in
Administrative Policy 300-38,
Travel Reimbursement.
II. Definitions
Daily meal and
incidental expense (M&IE) reimbursement ceiling: the maximum amount authorized for such
expenses during a single day. The M&IE ceiling amount established by the
University can be obtained from Accounting. The daily M&IE reimbursement
ceiling applies to all travel in the
Per diem:
the
daily subsistence allowance prescribed under the federal travel regulations for
a travel location. The payment of a per diem does not require supporting
receipts. Per diems are authorized for all foreign travel.
Travel expenses: those travel expenses which are ordinary
and necessary to accomplish the official business purpose of the trip. Such
expenses include the following categories of charges:
Subsistence
expenses: charges for
lodging, meals, and incidentals incurred while on travel status. Incidental
expenses include laundry, cleaning and pressing of clothes, and tips and fees
for services, such as for waiters and baggage handlers.
Transportation
expenses: charges for
commercial carrier fares; automobile and aircraft rental charges; private automobile
mileage allowances; emergency repair to University vehicles; overnight and day
automobile parking; bridge and road tolls; taxi, bus, or streetcar fares; and
all other charges for transportation services necessary to accomplish the
purpose of the trip.
C. Miscellaneous
expenses
1.
Business
expenses: stenographic or
typewriting services or rental of office machines in connection with
preparation of official reports or correspondence; purchase of materials and
supplies when normal purchasing procedures cannot be followed; local and
long-distance telephone calls (including one reasonable, brief, non-emergency,
personal call to home per day, if desired); and rental of a room or other
facilities for the transaction of official business.
2.
Special
fees for foreign travel:
costs
related to obtaining passports, visas, required photographs, and certificates
of birth, health, identity, and related affidavits; charges for required
inoculations and medical evacuation insurance; currency conversion and check
cashing fees; the cost of traveler’s checks; and cost of full collision
insurance on automobiles rented in foreign countries.
3.
Registration
fees for conferences, conventions, or meetings of professional or scholarly
societies.
4.
Other
necessary and proper expenses not included in the above categories.
III. Policy
A. Scope
The following policy
and regulations apply to all official University travel.
1.
The
terms set forth in an extramural award, when restrictive than University travel
regulations, shall take precedence.
2.
Under
no circumstances shall expenses for personal travel be charged to, or be
temporarily funded by, the University. When a University employee travels under
the sponsorship of a non-University entity, the travel expenses shall not be
charged to a University account; travel advances and tickets must be obtained
from the sponsor.
3.
University
employees traveling on official business shall observe normally accepted
standards of propriety in the type and manner of expenses incurred. Any payment
made to an employee in connection with official travel shall not result in
additional taxable income to the employee. Accordingly, the travel
reimbursement procedures set forth in
Administrative Policy 300-38,
Travel Reimbursement, are designed to conform with the
substantiation rules published by the Internal Revenue Service (IRS).
B. Exceptions
The Chancellor, or
the Chancellor's designate, may grant approval for exception to University
travel policy and regulations due to extenuating circumstances. Requests for
exceptional approval must be in writing, stating the reason for the exception
and name of the individual to whom the exception is granted. When an exception
has been granted, the reimbursement of expenses claimed shall be limited to the
actual costs incurred, provided such costs are deemed to be ordinary and
necessary. Claims for the reimbursement of actual expenses must be supported by
receipts.
C. Travel
Authorization and Approval
All official
University travel must either be authorized or approved by the Chancellor or
the Chancellor's designate. Persons delegated the authority to approve official
University travel shall ordinarily not approve their own travel, excepting those
cases in which it is impossible or impractical to obtain approval from another
authorized person.
Officers and
employees of the University typically shall not be reimbursed for expenses paid
on behalf of other persons. Exceptions to this rule (e.g., supervised group
trips) must be approved in advance. Claims for reimbursement of expenses paid
for others shall be submitted by the group leader and must include the names of
persons on whose behalf expenses were incurred, an itemization of expenses, and
other pertinent supporting documentation.
D. Travel
Advances
Travel advances may
be issued when travelers are not eligible to participate in the corporate
travel card program, have not yet been issued corporate cards, have incurred credit card expenses which must be paid before the
trip is completed, are expected to incur our-of-pocket expenses
exceeding $50, or will be on travel requiring special handling, such as group
travel.
1. Transportation tickets
Travel tickets
should be procured in advance for particular trips, either by direct
acquisition from the appropriate transportation service or through a local
travel agency.
Transportation
tickets should be procured by travelers with the use of travel cards issued
under the campus corporate travel card program.
2. Cash advances
Travelers are
required to use their corporate travel card to obtain cash advances, if the
card provides this feature. Reasonable fees charged for obtaining cash advances
using the corporate travel card are eligible for reimbursement. Travelers who
cannot obtain a cash advance through the corporate travel card may request a
cash advance to pay travel expenses in connection with official University
business when such expenses, exclusive of transportation costs, are expected to
be $50 or more. Such advances must be made within 30 days of when an expense is
paid or incurred in order to satisfy the Internal Revenue Service "reasonable
period" test and not be treated as taxable income.
The amount
requested on the Travel Advance Request Form shall not exceed the estimated
out-of-pocket expenses to be incurred on the trip. Examples of such expenses
include meals and incidentals; transportation expenses such as parking, tolls,
and taxi fares; and miscellaneous expenses including fees for foreign travel,
currency conversion, traveler's checks, etc.
Copy of the credit
card statement and a copy of the receipt must accompany the cash advance requests
of travelers who have incurred credit card expenses that require payment before
the trip is completed. Original receipts must be retained for submission with
the travel expense voucher.
Cash advances shall
not be authorized for persons who are presently 30 days delinquent in
submitting an accounting for expenses from a prior trip, unless otherwise
necessitated by extenuating circumstances. Normally, employees should have only one outstanding
advance; thus, each advance should be accounted for before another is granted.
In most cases, requests for cash advances should be reviewed and approved by
the authority that approves the travel.
3. Recovery of advances
a. Completed trip(s)
The total amount of
all advances pertaining to a particular trip, including but not limited to
proceeds from discount, rebate, or premium coupons on transportation tickets,
must be accounted for by submitting a Travel Expense Voucher (Form U85) within
21 days of the completion of the trip. If the amount advanced is less than the
total amount of the expenses reported on the voucher, the traveler will be paid
the difference. If the advance, including proceeds from discount, rebate, or
premium coupons on transportation ticket, exceeds the reimbursable expenses,
the traveler shall submit with the travel voucher a check for the excess made
payable to “The Regents of the
b. Canceled or postponed trip(s)
Advances must be
refunded immediately when an authorized trip is canceled or indefinitely
postponed.
c. Unrecovered
travel advances
After 60 days have
elapsed from the date the accounting was due for a given trip, the Accounting
officer (or other campus official designated by the Chancellor) shall, in the
absence of extenuating circumstances, initiate action to recover any
outstanding advances and/or proceeds from discount, rebate, or premium coupons
on transportation tickets. Any advances that cannot be recovered from travelers
shall be charged to the account indicated on the travel advance request or check
request (Form U5) forms.
1) Recovery action
Recovery action
shall normally be implemented by assigning the debt to a collection agency or,
when approved by the employee in writing, by deduction from wages or other
amounts due the traveler.
2) Tax consideration
Any travel
advances, including proceeds from discount, rebate, or premium coupons on
transportation tickets which are not recovered "within a reasonable period
of time" may be considered to be of personal economic benefit to travelers;
such amounts may be reportable to taxing authorities. For tax purposes,
"within a reasonable period of time" is defined as the substantiation
of expenses and the return of unused amounts within 120 days from the time the
expenses were incurred.
Failure by employees
to substantiate expenses and to return unused amounts within the 120-day period
obligates the University under IRS regulations to report the unsubstantiated
expenses and/or unreturned amounts as income to employees, and to then withhold
income and employment taxes. No refund of such taxes can be made with respect
to substantiations or reimbursements received from employees after the 120-day
period.
E. Corporate
Travel Cards
Corporate travel
cards may be issued to individual employees who travel at least once a year on
official University business. Issuance of a travel credit card shall be made
primarily for the purpose of charging travel expenses related to official
University business, including but not limited to the costs of transportation,
lodging, subsistence, and incidentals. Such cards shall be issued only on
condition that billing by the card company be made
directly to the card holder and not to the University. The card holder is
responsible for paying any charges billed. Charges related to official
University business may be claimed for reimbursement when travelers file a
travel expense voucher.
Travelers who have
been issued a University corporate travel card should use the card whenever
possible in order to reduce administrative paperwork and the need for cash
advances.
F. Transportation
1.
All
travelers must utilize the most economical mode of transportation and customary
route consistent with the authorized purpose of the trip. Any exception must be
approved in advance by the Chancellor or the Chancellor's designate.
Expenses arising
from travel between employees’ residence and headquarters (commuting expense)
will not be allowed. Mileage may be allowed for official University travel
between the travelers’ residences and the common carrier or destinations if the
travel originates or terminates before or after their working hours, or if
travel originates or terminates during regularly scheduled days off. Otherwise,
mileage shall ordinarily be computed between travelers' headquarters and the
common carrier or destinations.
a. Indirect or interrupted itineraries
Any extra expense
incurred as the result of indirect or interrupted direct travel for personal
convenience shall be borne by the traveler. Reimbursement shall be limited to
the actual cost incurred, or the charges that would have been incurred, via a
usually traveled route. Any resulting excess travel time shall not be
considered work time and shall be charged to the appropriate type of leave.
b. Use of surface transportation in lieu of
air travel
Travelers may elect
to use surface transportation for personal reasons even though air travel may
be a more appropriate mode of transportation. The reimbursement of surface
transportation costs shall not exceed the air coach rate (or the lowest
published tariff or contract rate when air coach is not available) plus
connecting fares for equivalent travel. Costs of meals and lodging while in transit
via surface transportation shall not be reimbursed.
c. Cancellation of reservations/ticket refunds
Travelers are
responsible for cancellation of reservations that will not be used. Charges or
loss of refunds resulting from failure to cancel reservations are not reimburseable unless travelers can show that such failure
resulted from circumstances beyond the their control.
Unused portions of transportation tickets are subject to refund. Travelers are responsible
for the prompt return of tickets to secure the refund.
d. Baggage
Charges for the
checking and storage of baggage necessary for the purpose of the trip are
allowable. Excess baggage charges are allowable if justification can be shown
on the travel expense voucher.
e. Extended travel to save costs
The additional
expenses associated with travel that is extended to save costs (e.g., a
Saturday night stay) may be reimbursed when the cost of airfare is less than
the cost of airfare if travelers had not extended the trip and provided that
those expenses were incurred in compliance with all other sections of the UCSF
Administrative Policy Website. Such expenses, which include lodging, car
rental, meals and incidental expenses, shall not exceed the amount the
University would have paid if travelers had not extended the trip.
f. Lost tickets
Service charges for
tickets losts by travelers may be reimbursed,
provided such occurrences are infrequent. Charges for reticketing,
schedule changes, etc., are reimbursable for a valid business reason. The reason
for the charge must be shown on the travel voucher.
2. Air travel
a. Commercial airlines
Coach class or any
discounted class shall be used in the interest of economy regardless of the
purpose or fund source.
The use of
first-class, premium, or higher-cost services may be authorized under the
following circumstances:
1)
when
first-class service is the only service offered between two locations (in such
case, advance approval is unnecessary, but an explanatory statement should be
entered on the travel expense voucher);
2)
when
the use of coach class would adversely affect economy (e.g., when traveling by
air coach would require an otherwise unnecessary hotel expense, circuitous
routing, or an unduly long layover awaiting connections due to scheduling
difficulties);
3)
when an itinerary
involves overnight travel without opportunity for normal rest before
commencement of working hours.
Written
authorization to use first-class, premium, or higher-cost services in cases
other than those described above must be obtained in advance from the
Chancellor or the Chancellor's designate unless precluded by extenuating
circumstances. Approval is required before processing of a travel expense
voucher for payment. Written authorization must be submitted with the voucher
for review and processing by Accounting.
Only
b. Privately owned aircraft
1)
Before
a privately owned aircraft (including a rented one) is used for official
travel, travelers must register with and obtain the written approval of the
Chancellor. The pilot must have a private license, have logged at least 10
hours of flight time within the preceding 90 days as a pilot in command of an
aircraft of the same make and model as the one to be used in the trip, have a
current pilot history form on file in the Office of Risk Management, Office of
the President, and provide evidence of Aviation Liability Insurance coverage
with a minimum combined single limit of $1 million, naming The Regents as
additional insured.
In order to carry
passengers, the pilot must either have logged at least 500 hours of flight time
as a licensed private pilot in command of an aircraft or possess a valid
commercial (or higher type) pilot's license issued by
the Federal Aviation Administration.
For purposes of
the foregoing rule, anyone traveling in the aircraft other than the pilot is
considered to be a passenger. Transportation expense for a flight carrying
passengers shall not be reimbursed if the University pilot does not possess the
above qualifications.
2)
When
University travelers have obtained prior approval to use a privately-owned
aircraft, reimbursement shall be made based on the lesser of the following two
options:
a) private aircraft
option
An
amount for mileage using the rate per mile available from Accounting, plus the
cost of meals and lodging while in transit. Mileage shall be computed on the basis of
the shortest air route from origin to destination. The claim for reimbursement
must show the aircraft registration number and shall be clearly marked
"air miles." Reimbursement shall be made for actual landing and
parking fees; amounts of $75 or more must be supported by a receipt.
Reimbursement is not allowed for storage or parking fees at the location where
the aircraft is normally stored. However, parking and transportation costs to
and from the place of storage may be reimbursed.
b) commercial
aircraft option
The cost of the
lowest restricted coach class fare (including discounts) provided by a standard
commercial air carrier, plus the cost of
transportation to and from the terminals. The cost of meals and lodging while
in transit may be taken into account in determining the appropriate
reimbursement amount.
c. Chartered aircraft
Actual expenses of
chartering an aircraft are allowable. Prior approval to charter an aircraft
must be obtained from the Chancellor, who is responsible for ensuring that the
conditions set forth under the University Policy on Student, Faculty, and Staff
Air Charter Flight Program are met. Supporting receipts must be submitted with
the travel expense voucher.
3. Railroad or bus travel
Railroad or bus
transportation may be used when the destination or other special circumstances
so require. If the destination is served by a regularly scheduled airline, the
use of railroad transportation (including
Reimbursement for
the cost of
4. Travel by ship
Prior approval to
travel by ship must be obtained from the Chancellor. When travel by passenger
ship is authorized, transportation at the lowest first-class rate is allowed.
Reimbursement of subsistence
expenses associated with travel aboard a passenger ship is not allowed because
such expenses usually are included in the fare for passage. If the fare does
not include subsistence, reimbursement will be based on travelers’ actual daily
expenses subject to the limits set forth below in Section G. A full explanation
of the circumstances necessitating the expenses must accompany the travelers’
claims for reimbursement.
5. Travel by automobile
a. University-owned vehicles
1)
The use
of University-owned vehicles shall be in accordance with the guidelines of UC
Business and Finance Bulletins,
Use of
University Vehicles (BUS-46).
2)
Charges
for necessary parking and/or for storage of University-owned vehicles in public
garages are allowed. Valet charges over and above normal parking charges shall
be at the expense of travelers unless specifically authorized by the approving
authority. The University will not reimburse travelers for the storage of
University-owned vehicles at their residence unless a full explanation,
satisfactory to the approving authority, is made showing the necessity of such
charges. All claims for garage rent, other than those for public garages, shall
be supported by a statement certifying that the garage for which rent is
claimed is not located at the claimant's place of residence.
3)
Ferry,
bridge, tunnel, or toll road charges are allowed.
4)
Charges
for emergency repairs to University-owned vehicles are allowed in accordance
with policies of the applicable campus garage.
b. Privately owned automobiles
The rules below on
the use of privately owned automobiles are applicable to all domestic travel.
1) Mileage reimbursement
Drivers of
privately owned automobiles used for University travel may claim reimbursement
at the following rates:
a)
Basic
or standard rate
b)
The
current basic or standard reimbursement rate per mile can be obtained from
Accounting. Under the applicable income tax regulations, travelers using
privately owned automobiles who claim this rate are not obligated to maintain
records substantiating their actual costs of automobile operation.
c)
Travelers
with physical disabilities who can only operate specially equipped or modified
automobiles may claim reimbursement up to the maximum rate per mile, which can
be obtained from Accounting. Travelers must certify in a statement submitted with the Travel Expense Voucher that they
incurred higher operating costs. The actual fixed and variable costs must be
specified in the statement.
d)
When
travelers are authorized to drive privately-owned automobiles to or from a
common carrier terminal, mileage reimbursement may be claimed as follows:
i)
one
round trip, including parking for the duration of the trip; or
ii)
two round trips,
including short-term parking expenses.
2) Route traveled
Claims for
reimbursement must indicate the origin and destination of the trip and the
route taken. Travel within a local area should be so designated, with
continuous travel between major points such as from city to city being shown
separately. Any substantial deviations from distance shown in a standard
highway mileage guide must be explained.
3) Use of automobile in lieu of air travel
When
privately-owned automobiles are used on University business in lieu of
available air travel, travelers will be reimbursed the fare that the University
would have paid had the employees traveled by air. Reimbursement will be made
at the lowest available air fare shown in published tariffs, plus the cost of
transportation by conventional means between the airports and the points of
origin and destination of the trip. The cost of meals and lodging while in
transit by automobile will not be reimbursed. No additional reimbursement for
expenses related to the use of the automobiles (e.g., charges for tolls,
ferries, parking, etc.) will be allowed. When two or more persons share an
automobile, only the driver may claim reimbursement for mileage.
4) Charges for ferries, bridges, tunnels, or
toll roads
If mileage reimbursement
is allowed, charges for ferries, bridges, tunnels, or toll roads may be claimed
in addition to the mileage.
5) Parking
Reasonable charges
for necessary parking while on University business will be allowed for the
following:
a)
day
parking when on trips away from the employee's headquarters and residence;
b)
overnight
parking when on trips away from the employees’ headquarters and residence; and
c)
day parking
adjacent to the employees’ headquarters, provided they incurred other
reimbursable automobile expenses for the same day.
Valet charges over
and above normal parking are at the expense of travelers unless specifically
authorized by the approving authority.
6) Fuel, routine repairs, and associated costs
Routine repairs,
tires, gasoline, and other automobile expense items shall not be allowed for
the use of privately owned automobiles. These expenses are included in the
mileage reimbursement rates available from Accounting.
7) Insurance coverage
When privately
owned automobiles are used on University business, drivers are required to
conform to public policy regarding financial responsibility. The minimum
prescribed liability insurance coverage under this policy is (1) $50,000 for
personal injury to, or death of, one person; (2) $100,000 for injury to, or
death of, two or more persons in one accident; and (3) $50,000 for property
damage.
Employees who
regularly use privately-owned automobiles on University business are required
to show satisfactory evidence of liability insurance coverage. Such evidence
must be provided to the employee's department before mileage reimbursement is
allowed. "Regular use" is defined as more than 4 trips per calendar
month totaling at least 300 miles of reimbursed private automobile travel.
Employees who use
privately-owned automobiles for University business on an infrequent basis need
only sign a statement that the vehicle has the minimum liability insurance
coverage, as specified above, at the time of the trip.
When
privately-owned automobiles operated by University employees in the course of
conducting University business are damaged by collision or receive other
accidental damage, reimbursement for repair expenses borne by employees may be
authorized up to $500 or the amount of the deductible (co-insurance), whichever
is less. Expenses recoverable from insurance coverage
are not eligible for reimbursement. The amount reimbursed shall be based upon
receipts submitted by employees to the individual who authorized the travel.
The reimbursement should be charged to employees' departments.
c. Rental automobiles
1) Authorization
Rental automobiles
may be used when renting is considered to be more advantageous to the
University than the use of taxis or other means of transportation. Travelers are
responsible for obtaining the best available rate commensurate with the
requirements of the trip.
Advance
reservations should be made whenever possible and a compact or economy model
requested. Although not always available, the discount commonly extended to the
University by automobile rental agencies always should be requested. Charges
for optional insurance, including collision damage waiver (CDW), on rental
automobiles used in the
2) Expense incurred due to damaged rental
automobile
Expenses incurred
because of property damage to an automobile rented while on University business
are reimbursable and should be charged to the travelers’ departments. A brief
description of the damage to the automobile, including an explanation of the
circumstances related to the damage, should be attached to the travel expense
voucher submitted for the trip.
3)
Except for the use
of state-owned automobiles, direct billing to the University for automobile rental charges is not authorized. Payments to
automobile rental agencies for individual rental transactions are not
guaranteed by the University. In addition, an automobile rental credit card
shall not be obtained if the terms of the card require direct billing to the
University, a guarantee of payment by the University, or any representation
other than the individual's identification as an employee of the University.
This restriction does not apply to the Chancellor and campus officials so
designated by the Chancellor.
d. State of
University
employees traveling on official business are authorized to use state pool
vehicles. [For procedures, see UC Business and Finance Bulletins,
Use of State of
California Pool Cars and Garage Facilities (BUS-7)]
6. Miscellaneous local transportation
a. Taxis
Taxi fare,
including tip, is allowed only when the use of public transportation or airport
limousine service is impractical or unavailable and when the service is not
included in the original cost of the common carrier fare.
b. Local buses and streetcars
Fares for use of
local buses and streetcars are allowed.
c. Privately-owned motorcycles or motor-driven
cycles
Privately owned
motorcycles or motor-driven cycles are not authorized for use on official
University business and shall not be reimbursed.
d. Other special conveyances
Charges for use of
other types of conveyances (such as helicopter and boat) are allowed when such
use is beneficial to the University and when the fare for such conveyance is
not already included in the original cost of the common carrier fare. An
explanation of the necessity for the use of special conveyances and receipts
for the charges must accompany the claim for reimbursement unless the
Chancellor has established a blanket authorization for such travel.
G. Subsistence
Expenses
1. Travel in excess of 24 hours
a. Domestic travel (within the
Daily subsistence
expenses are allowed for lodging, meals, and incidentals. The expenses incurred
must be ordinary and necessary to accomplish the business purpose of the trip.
Meals and incidental expenses are subject to a daily ceiling amount which
changes periodically and can be obtained from Accounting--Travel.
Long-term daily
reimbursement ceilings may apply to trips of 30 or more days in one location.
Long-term travel may be reimbursed at up to 55% of the maximum federal per diem
rates established for travel within the continental
b. Foreign travel
The federal maximum
travel per diem allowances for foreign areas are authorized for use. Actual
expenses with receipts may be claimed, but the amount reimbursed may not exceed
300% of the applicable federal per diem allowance. Written explanation showing
the existence of special or unusual circumstances is required when claimed
actual expenses exceed the applicable per diem allowance.
Reimbursement of
subsistence expenses is calculated in multiples of the applicable federal per
diem rate based on the number of hours between arrival at the foreign location
and departure for the return trip home or to some other location. For partial
days, hours are rounded to the nearest quarter as follows:
|
Hours |
Days |
|
3 - 9 |
1/4 day |
|
9 - 15 |
1/2 day |
|
15 - 21 |
3/4 day |
|
21 - 24 |
1 day |
A long-term per
diem allowance is provided at up to 55% of the applicable federal short-term
rate for foreign trips lasting 30 or more days. Travelers are expected to seek
long-term accommodations when staying in one location during such trips.
c. When travelers lodge with a friend or
relative while on official University business, the cost of a gift to the host
may be reimbursed up to $75. A receipt must be provided for gifts costing $25
or more.
d. Indefinite travel: Assignments that exceed
one year
Under the Internal
Revenue Service one-year rule, travel away from home that lasts more than one
year in a single location is considered indefinite. Thus, any travel expenses
reimbursed during that period must be treated as taxable income subject to
withholding for income and social security taxes.
2. Travel for periods of 24 hours or less
When the entire
length of a trip is 12 hours or less,
meal and incidental expenses shall not be reimbursed. An exception may be
allowed when a meal is an integral part of a business meeting (e.g., actual
luncheon costs at an organized conference or working meals served at a meeting
site.) The business purpose of the meal must be explained on the Travel Expense
Voucher or substantiated by other documentation (e.g., an agenda), which should
be attached to the Travel Voucher.
A trip that lasts more than 12 hours but less than 24 hours,
reimbursement shall be authorized as follows:
a. Domestic travel
Actual cost of
lodging and/or M&IE, subject to the daily ceiling amount.
b. Foreign travel
Actual cost of
lodging and/or M&IE, not to exceed the applicable federal per diem rate.
When continuous travel is 21 hours or more, one full per diem should be
authorized instead.
3. Adjustment of per diem rates
When subsistence
expenses are paid directly by the University, the per diem rate authorized for
foreign travel must be reduced to a daily amount commensurate with the actual
expenses expected to be incurred by travelers. Situations that require
adjustments include meals furnished as part of official entertainment, meals or
lodging included as part of registration fees, group expenses billed directly
to the University, and complimentary accommodations extended for block
patronage of guest rooms. UC Business and Finance Bulletins,
Appendix B-1,
Reductions in M&IE Rates (G-28), will be used to determine the
appropriate reduction in the per diem rate when meals have been furnished.
4. Subsistence expenses not reimbursed
Subsistence
expenses incurred within the vicinity of employees' headquarters or residence
shall not be reimbursed. An exception may be allowed for certain meals that are
part of an event (e.g., actual luncheon costs at an organized conference or
working meals served at a meeting site) if employees are authorized to attend a
conference or meeting that includes a meal which is not covered by the
conference fee as part of the agenda. A copy of the agenda must be submitted
with the travel expense voucher. [This rule does not apply to meal
reimbursements authorized by the UC Business and Finance Bulletins,
Reimbursement for
Overtime Meals (G-32)]
5. Contracting for subsistence expense
The Chancellor, or
the Chancellor’s designate, may make agreements with restaurants, hotels, and
similar establishments for the furnishing of subsistence to a group or groups
of University employees when advantageous to the University. When such an
agreement is made, the vendor may receive payment either from the group leader
or by billing the University.
Group leaders may
receive reimbursement by submitting a claim accompanied by the vendor's invoice
for the actual expenses incurred. Individual members of the group may claim
reimbursement for the balance of their subsistence expenses.
6. Charging subsistence expenses directly to
the University
Except as provided
above, travelers are prohibited from charging lodging, meal, and miscellaneous
expenses directly to the University.
7.
As a general rule,
University employees traveling on official business are exempt from the payment
of occupancy taxes imposed by
H. Non-University
Personnel
1. General regulations
Travel expenses
incurred by non-University personnel shall not be reimbursed from University
fund sources unless the travel has been approved in advance by the Chancellor
or the Chancellor’s designate. Travel payments made to non-University personnel
shall be tax-coded in accordance with the
In accordance with
the Policy on Associate of the President/Chancellor, expenses related to the
use of a personal automobile for University business shall be reimbursed at the
basic mileage rate applicable to University employees.
2. Interviewees
a. Authorization
The Chancellor or
the Chancellor's designate may authorize reimbursement of travel expenses
associated with interviewing prospective appointees to positions requiring
specialized training or experience of a professional, technical, or
administrative nature. Such authorization should be obtained before any
commitment for reimbursement of travel expense is made to the prospective
appointee. In addition, at the Chancellor's discretion, travel expenses of
spouses who accompany high-level administrative or faculty candidates on final
interviews may be reimbursed.
b. Allowable reimbursement
Reimbursement of
actual transportation expenses shall not exceed one round-trip coach air fare,
or any discounted class fare, between interviewees’ current place of residence
and the location where the interview is held. However, if interviewees reside outside
the
c. Submission of claims for reimbursement
Interviewees
authorized to receive travel reimbursements must submit a travel expense
voucher in accordance with the provisions of other University policies.
I. Appointees to
"Visiting" Academic Titles
When employed for at least one full quarter, academic appointees with
"visiting" titles may be reimbursed for certain travel and
related expenses incurred by reason of their appointments. The details
concerning the allowable expenses, limitations, funding, and authority to
approve such travel are set forth in the Academic Personnel Manual,
Visiting
Appointments (Section 230). An accounting for the travel must be
submitted on the travel expense voucher. It is due within 21 days of the
completion of each trip. The phrase "Travel Expenses for Visiting
Appointee" should be entered in the Purpose of Trip block on the voucher.
All advances and travel expenses incurred to date shall be included in the accounting
for the trip from point of origin to the location of the appointment. Travel
expenses shall be reimbursed for return travel, after completion of the term of
the appointment, to the appointee's point of origin or intended destination (if
different), whichever results in the shortest travel distance.
When a travel
advance is authorized, the advance may not exceed the actual cost of
transportation plus 75% of the anticipated allowable subsistence and
miscellaneous expenses.
J. Conventions,
Conferences, or Business Meetings
Travel expenses
incurred in attending conventions, conferences, or business meetings are
allowed when approved by employees’ department heads or other appropriate
authority. These expenses include registration fees, transportation,
subsistence, and miscellaneous expenses. Reimbursement for any portion of the
registration fee related to optional entertainment is not allowed. When the
registration fee includes meals and lodging, the travelers may not be
reimbursed for subsistence expenses. Fees paid prior to the event will be
treated as travel advances and accounted for on travel expense vouchers within
21 days after the last day of the event.
K. Traveler
Protection
All employees of the
University of California, including staff members, interns, and fellows engaged
by the University in connection with research grants and contracts, are
routinely covered 24 hours a day, worldwide, against accidental death or
dismemberment in the amount of $100,000 per person while on an official University
business trip or while engaged in designated extra-hazardous activity on behalf
of the University.
For coverage
purposes, an official University business trip begins when travelers leave their
residence or headquarters, whichever occurs last, and ends when travelers
returns to their residence or headquarters, whichever occurs first.
IV.
Responsibility
Contact Office of Origin (see above) with
any questions.
V. Related
Policies
VI. References