Travel Policy Summary

Accountable plan

• KUCR policies regarding reimbursement for travel expenses incurred in the course of business are written with the goal of meeting the Internal Revenue Service (IRS) definition of an "Accountable Plan". There are five requirements of a valid accountable plan.
  
  
  • Business connection: Expenses are valid business expenses incurred in the performance of business activities. The expense must qualify as deductible under Internal Revenue Code 162.
  • Substantiation: Amounts paid under the plan are documented within a "reasonable period of time" after the expense is incurred. KUCR requires substantiation of expenses within 30 days of the date the expense is incurred.
  • Allowance reasonably calculated to cover expense: Expense advance is calculated not to exceed the amount of anticipated expenses and paid within a "reasonable" period of time prior to the date of the anticipated expense. KUCR allows payment of the advance or pre-trip expense reimbursement no more than 30 days prior to the trip.
  • Specific identification: Reimbursement of expenses is identified separately from payment of wages.
  • Plan requires return of unspent allowances: The employee is required to return to the employer within a "reasonable period of time" any part of the allowance that exceeds unsubstantiated expenses. KUCR requires the substantiation and return of any unspent advance within 30 days of the date the expense is incurred. Unsubstantiated expenses and failure to return advance amounts that exceed substantiated expenses will be reported as compensation and be subject to withholding of applicable taxes.
• Without a valid Accountable Plan, KUCR would be required to report all reimbursements as taxable income to the employee.
• The Travel Policy applies to consultants, research participants, employees of the State of Kansas and any other persons traveling for the benefit of KUCR or its research programs unless other contractual terms are approved by KUCR.
• The Travel Policy applies to all KUCR travel regardless of the funding source.

Air travel

• The traveler shall schedule the most economical and direct route.
• Ticket receipt and itinerary will be submitted with travel expense report.
• Tickets purchased with frequent flyer miles are not reimbursed.
• Dues for membership in airline clubs are not reimbursed.
• Consultants are not eligible to charge airfare to KUCR, but may request reimbursement.

Alcohol

• The cost of alcoholic beverages will not be reimbursed.

Authorization

• Traveler's signature is required on all cash advance requests and travel reports.
• Traveler's signature indicates his/her certification that expenditures are valid business expenses.
• Supervisor or unit director signature is required for every travel report or cash advance request.

Baggage handling

• Baggage handling costs are generally not reimbursed.
• Physically disabled travelers may claim reimbursement for baggage handling.
• The cost of transporting equipment and supplies directly related to project activities will be reimbursed if a valid business purpose is documented.

Cash advance

• Cash advance loans for travel will be issued no more than 30 days prior to the trip.
• The expenses related to the cash advance shall be documented and any unspent advance returned to KUCR within 30 days of the date the expense is incurred.
• Unsubstantiated expenses and failure to return advance amounts that exceed substantiated expenses will be reported as compensation and be subject to withholding of applicable taxes.
• Individuals paid under consulting agreements or individuals not employed by the University of Kansas are not eligible for cash advance.

Currency conversion

• Expenditures will be converted to U.S. Dollars on the travel report.
• Conversion to dollars will be calculated with the rates applicable on the date of expense.
• Currency conversion calculation shall be documented unless conversion is automatically provided on traveler's credit card statement.

Insurance

• KUCR does not reimburse travelers for personal insurance expenses.
• University of Kansas employees traveling on KUCR authorized business are automatically covered by a travel insurance policy which includes medical evacuation and repatriation. Contact KU Department of Human Resources and Equal Opportunity web site for information.
• Consultants or other non-employees are not eligible for automatic travel insurance and are responsible for making personal travel insurance arrangements.
• Fee for waiver of physical damage to rental vehicle is an allowable cost.

International travel

• Travel under a sponsored agreement may require written advance approval of the sponsor agency. Contact Post Award Services.
• U.S. flag carriers shall be utilized for transportation funded by federal grants and contracts whenever possible. * International travel is defined as travel outside of the United States and Canada.
• Business travel combined with personal activities will require additional documentation.
• If personal days exceed business days, the cost of transportation may be considered a personal expense and not reimbursed.
• A daily itinerary is required to substantiate the business purpose of the trip. Each travel day shall be identified as either business or personal.
• International travelers may choose the option of documenting meals with detailed receipts OR claiming the international per diem rate. Only one method may be used per trip.
• For travel to countries listed on the US Department of State's "Current travel warnings" please refer to Travel to Dangerous Locations page of the KU International Programs web site.

Lodging

• Expenditures will be reimbursed at the rate for one person. If multiple business travelers share accommodations, the actual cost will be split between them.
• "No show" charges are not reimbursed except for circumstances not controlled by the traveler.
• Lodging will be reimbursed at actual cost. Written justification may be requested for high cost lodging.

Meetings, conferences, seminars & conventions

• The meeting agenda is required documentation for the report of travel expenditures.
• Meals provided in the conference fee or by third parties will be subtracted from the per diem claimed. See KUCR Travel Rate Schedule.

Meals

• Meal expenses are generally covered by the per diem allowance.
• Meals are not reimbursed for travel that does not require an overnight stay.
• Meals furnished to a group and paid by the traveler require documentation that includes the business purpose of the meal, names of attendees, the business relationship of the attendees and an itemized receipt.
• Meals during international travel will be reimbursed at actual cost if receipts are provided. (See "International Travel Section" above)
• Meals provided in the conference fee or by third parties will be subtracted from the per diem claimed. See KUCR Travel Rate Schedule.

Mileage

• Reimbursement will be based on the shortest available route unless other documentation is provided which supports an acceptable alternate route.
• Mileage is reimbursed at the IRS rate in effect on the date of travel. See KUCR travel rate schedule.
• Mileage to and from the workplace from the traveler's residence is not reimbursable.
• If a personal vehicle is used in lieu of air travel, the reimbursement for mileage, per diem, lodging and other expenses resulting from the additional travel time will be compared to the cost of air travel. Traveler is responsible for documenting comparable airfare costs based on 14-day advance purchase plus other expenses pertinent to air travel.

Point of departure

• If departure date is a weekend or holiday, the point of departure will normally be the traveler's residence.
• If departure date is during the traveler's normal workday, the initial point of departure will be the traveler's regular place of employment.

Per diem

• Per diem rates are published in the KUCR travel rate schedule.
• Per diem allowance is for meals, personal expenses, and tips while traveling on official business.
• Receipts are not required for documentation of per diem allowance.
• Per diem is based on time of travel. Include the quarter day of departure. Exclude the quarter day of return.
• Per diem applies only to travel requiring an overnight stay.

Personal Time mixed with Business Travel

• Traveler is required to document a business purpose for the trip and verify which days are personal and which days are dedicated to business purposes.
• If personal days exceed business days, the cost of transportation can be considered a personal expense and not reimbursed.
• Per diem, lodging, local transportation and other costs will be reimbursed for business days only.

Receipts

• Original receipts are required for any single travel expense exceeding $30. (eg: tolls, taxi fares, transportation fares, lodging, and other expenses not covered by per diem). Receipts must be itemized and provide sufficient detail to document the nature of the expense.
• Traveler must document the date, place and business purpose of the expense if a receipt is not submitted with the travel report. (Meal receipts are not required if per diem is claimed).
• Original receipts are required for reimbursement of all purchases of project supplies regardless of the cost.
• If a credit card is used include the detail receipt with expense documentation.

Rental vehicle

• Use of rental vehicle is an allowable cost if other transportation is not available or is too costly.
• Sharing of vehicles is encouraged if multiple travelers from University of Kansas are traveling to the same destination.
• Fee for waiver of physical damage to rental vehicle is an allowable cost. No other insurance charges will be reimbursed.

Reporting

• Traveler is required to report and substantiate travel expenses within 30 days of the date of travel.
• Travel expense report must be signed by the traveler and confirmed by at least one other individual. (See "Authorization" above).
• Requests for travel reimbursement submitted more than 90 days after date of travel or after the end-date of a sponsored agreement may be denied by KUCR.

Saturday stay-over

• Traveler is responsible for documenting fare savings for a Saturday stay-over.
• Additional lodging charges, per diem and other expenses will be reimbursed only up to the amount of the savings on the airfare.

Sponsored agreements

• International travel must be specifically budgeted and authorized in the agreement or approved in writing by the sponsoring agency.
• If specific travel restrictions included in the terms of a sponsored agreement are more restrictive than KUCR policy, the agency terms will govern.
• US flag carriers shall be utilized for transportation funded by federal grants and contracts whenever possible.

Spouse or other non-business travel partner

• Travel expenses for spouse or other non-business travel partner are not reimbursed unless there is a business purpose for partner to travel.
• Traveler is responsible for identifying and separating personal costs from business costs.

Telephone and communication charges

• Telephone, internet and other communications charges will be reimbursed for business purposes only.
• Telephone card expenses are not reimbursed.

Tips

• Tips are covered by the per diem allowance in most cases.
• Gratuity charges for group business meals require a receipt. A list of attendees and a statement indicating the business purpose of the meal is required to be included with the travel report. (See "Meals" above).