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TRAVEL SESSION. Medical Education Building 3 rd Floor Auditorium January 31, 2006 2:00 P.M. TRAVEL SESSION AGENDA. Purpose/Objective Definitions APMs (UH/UHF/RCUH) Guidelines Procedures Attachments/Websites/Links Memorandums/Updates. 1. PURPOSE/OBJECTIVE.

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Travel session

TRAVEL SESSION

Medical Education Building

3rd Floor Auditorium

January 31, 2006

2:00 P.M.

JABSOM FISCAL ADMINISTRATION


Travel session agenda
TRAVEL SESSION AGENDA

  • Purpose/Objective

  • Definitions

  • APMs (UH/UHF/RCUH)

  • Guidelines

  • Procedures

  • Attachments/Websites/Links

  • Memorandums/Updates

JABSOM FISCAL ADMINISTRATION


1 purpose objective
1. PURPOSE/OBJECTIVE

  • To provide intra-state and out-of-state travel procedures under the authority of the Board of Regents Policy, Part D, Chapter 8-7, and in accordance with the Internal Revenue Service (IRS) requirements and collective bargaining agreements.

JABSOM FISCAL ADMINISTRATION


1 purpose objective1
1. PURPOSE/OBJECTIVE

  • The procedures presented relate only to the processing of travel documents through the UH/UHF/RCUH Disbursing Offices to initiate travel related payments (e.g. advances, reimbursements, and reclassification of advances).

  • Procedures for non-cost related travel documents which may be required for leave authorization and other control purposes (but not processed through the Disbursing Offices) are not addressed in these instructions.

JABSOM FISCAL ADMINISTRATION


1 purpose objective2
1. PURPOSE/OBJECTIVE

  • The general policy governing out-of-state and intra-state travel is that all travel must be approved in advance.

  • The requirements for monthly out-of-state travel reports to the Board of Regents (BOR) are contained in the University's Budget Execution Policies and Instructions.

JABSOM FISCAL ADMINISTRATION


2 definitions
2. DEFINITIONS

TRAVEL STATUS

  • An employee or representative is considered to be on travel status only during the time when conducting official business away from his/her regular place of employment and while traveling to and from the place (s) where business is being transacted.

  • Begins upon departure from regular place of employment and ends upon return to regular place of employment.

JABSOM FISCAL ADMINISTRATION


2 definitions1
2. DEFINITIONS

INTRA-STATE TRAVEL

  • Authorized travel within the State of Hawai‘i which includes inter-island travel (both same-day and overnight trips), and on-island travel (travel on the same island that requires overnight absence).

  • “Travel" on the same island not requiring overnight absence does not qualify as intra-state travel.

JABSOM FISCAL ADMINISTRATION


2 definitions2
2. DEFINITIONS

OUT-OF-STATE TRAVEL

  • Authorized travel outside of the State of Hawai‘i to the United States (U.S.) and its Territories and foreign localities.

  • Some procedural and accounting differences distinguish mainland U.S. travel from foreign travel (e.g. special per diem rates, additional approval requirements, separate sub codes, etc.).

JABSOM FISCAL ADMINISTRATION


2 definitions3
2. DEFINITIONS

CONUS (Continental U.S.)

  • The Continental United States (defined as 48 contiguous states and the District of Columbia)

    OCONUS (Outside Continental U.S.)

  • Non-foreign localities (Outside of the Continental U.S. including Alaska, Hawai`i, Guam, Puerto Rico, the Northern Mariana Islands, and the possessions of the U.S.) and foreign localities

JABSOM FISCAL ADMINISTRATION


2 definitions4
2. DEFINITIONS

PER DIEM (P/D) ALLOWANCE

  • An allowance for lodging, meals, and related incidental expenses.

  • CONUS Per Diem Rates provided by the General Services Administration.

  • OCONUS Per Diem Rates established by the Department of State.

  • A maximum specified amount for each day of authorized intra-state and out-of-state travel is established by the Hawai‘i Revised Statutes and collective bargaining agreements.

  • Per Diem = M&IE + Lodging

  • Note: As of January 1, 2006, Per Diem is only applicable to NON-BU 07/87 Employees.

JABSOM FISCAL ADMINISTRATION


2 definitions5
2. DEFINITIONS

MEALS & INCIDENTAL EXPENSE (M&IE)ALLOWANCE

  • A meal and incidental expense allowance is generally provided for travel where individual quarters/lodging are made available to the traveler, either free of charge or handled as a separate expense.

  • M&IE = Per Diem - Lodging

    LODGING

  • Allowable expenditure to cover the lodging costs of intra-state and out-of-state travel, where such lodging costs are necessary and reasonable.

  • Lodging = Per Diem – M&IE

JABSOM FISCAL ADMINISTRATION


2 definitions6
2. DEFINITIONS

EXCESS LODGING

  • Actual lodging expenses greater than the base lodging rate set by collective bargaining unit agreements.

BU 07/87

  • Intra-State: Excess Lodging = Actual Lodging > Federal Allowable Rate

  • Out-of-State:Excess Lodging = Actual Lodging > Federal Allowable Rate

NON-BU 07

  • Intra-State: Excess Lodging = Actual Lodging > $50.00

  • Out-of-State:Excess Lodging = Actual Lodging > $85.00

JABSOM FISCAL ADMINISTRATION


3 apms
3. APMs

UH

  • A8.851 Out-of-State and Intra-State Travel

  • A8.852 Personal Automobile Mileage Voucher

    UHF

  • Account Administrative Policies

    RCUH

  • 2.510 Travel Definitions

  • 2.520 Purpose of Travel Forms

  • 2.530 Travel Expenses

  • 2.540 Travel Procedures

  • 2.550 Automobile Mileage Reimbursements

  • 2.560 Taxability of Per Diem, Automobile Mileage and/or Allowance

JABSOM FISCAL ADMINISTRATION


4 guidelines
4. GUIDELINES

APPLICABILITY

  • Applies to all University employees.

  • Applies to all State and Extramural sources of funds.

  • Extramural funded travel follow Federal and State laws, rules and regulations, institutional practices, and granting agency guidelines unless exceptions are specifically cited.

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4 guidelines1
4. GUIDELINES

APPLICABILITY (Cont’d)

  • Whenever there is a conflict between these procedures and the provisions of a collective bargaining agreement, the provisions of the collective bargaining agreement shall take precedence.

  • Under Chapter 89, Hawai‘i Revised Statutes (HRS), excluded employees shall receive the same benefits as employees included in the related bargaining units.

JABSOM FISCAL ADMINISTRATION


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4. GUIDELINES

OFFICIAL TRAVEL SHALL BENEFIT THE UNIVERSITY

JABSOM FISCAL ADMINISTRATION


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4. GUIDELINES

PERSONAL CONFERENCES REQUIRED FOR UNIVERSITY BUSINESS

  • Travel to transact business on behalf of the University should be considered only when:

    1) Personal conferences will be financially or operationally advantageous to the University, or

    2) Business cannot be accomplished satisfactorily by correspondence or by telephone.

JABSOM FISCAL ADMINISTRATION


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4. GUIDELINES

OUT-SERIVCE TRAINING

  • The value to the University of travel for out-service training is recognized.

  • However, attendance by University employees at Mainland conferences, workshops, seminars or special educational courses for training purposes should be authorized only when the training is not available locally. (See A9.160 - University Employee Training)

  • Out service training approval (UH Form 410) will be retained in departmental file.

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4. GUIDELINES

SURVEYS OF MAINLAND PROJECTS FOR THE UNIVERSITY

  • Out-of-state travel for the purpose of making Mainland project surveys should be planned only when:

    • 1) The nature of the information desired is essential to development or completion of a University project, and

    • 2) Data and experience cannot practicably be obtained locally or by correspondence.

JABSOM FISCAL ADMINISTRATION


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4. GUIDELINES

CONFERENCES ON UNIVERSITY PROJECTS

  • Travel for the purposes of attending conferences relating to University projects should be planned only in those cases where the presence of the University conferee is essential to the continuation of the University project.

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4. GUIDELINES

CONVENTIONS AND MEETINGS

  • Travel to attend conventions and annual meetings of national and sectional groups should be limited to those conventions or conferences at which matters of interest to the University are to be justified on the basis that

    • a) Such matters are important and/or of urgent concern to the University, and

    • b) The effect of the nonattendance would be adverse.

  • Unless otherwise justified, attendance at any single conference should be limited to one University official.

  • JABSOM FISCAL ADMINISTRATION


    4 guidelines8
    4. GUIDELINES

    OTHER NEEDS FOR OUT-OF-STATE TRAVEL

    • Travel for miscellaneous and unexpected purposes should be considered on the merit of each individual case.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines9
    4. GUIDELINES

    PERSONS TRAVELING

    • In general, out-of-state travel should be confined to policymaking officials and employees responsible for developing University policies, personnel on in-service training, scholars or professional staff attending meeting of learned societies or for other special purposes, provided continuity of tenure is assured for a reasonable time.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines fly america act
    4. GUIDELINESFLY AMERICA ACT

    • An instrumentality of the Federal Government is required to use a U.S. flagged air carrier unless prior written approval is received from the Federal Government or there is no U.S. flag service and have attached certifications.

    • If traveling on federal funds, then should be using a U.S. flagged air carrier.(See Fly America Act)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines travel authorization
    4. GUIDELINESTRAVEL AUTHORIZATION

    • Agency-approved travel shall be authorized by the Principal Investigator or his/her designee.

    • The proposed Travel Request Form must be completed, submitted, and approved by the designated University official prior to the actual travel.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines travel authorization1

    RCUH

    RCUH

    4. GUIDELINESTRAVEL AUTHORIZATION

    TRAVEL REQUEST FORMS

    UH

    eTRAVEL

    UHF

    AFP

    INTRA-STATE TRAVEL

    • Must be approved in advance.

      OUT-OF-STATE TRAVEL

    • Must be approved in advance.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines travel authorization2
    4. GUIDELINESTRAVEL AUTHORIZATION

    SIGNATURES (UH)

    • Traveler

    • Approving Authority (Department Head)

    • Fiscal Officer

    • Dean (not needed at time of Travel Completion unless change exceeds Travel Advance by 10%)

    SIGNATURES (RCUH)

    • Traveler

    • Principal Investigator and/or Supervisor

    • Department Head

    • Fiscal Officer

    • Dean

    SIGNATURES (UHF)

    • Traveler

    • Account Administrators

    • Fiscal Officer

    • Dean (not needed at time of Travel Completion unless change exceeds Travel Advance by 10%)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines travel authorization3
    4. GUIDELINESTRAVEL AUTHORIZATION

    SIGNATURES/APPROVALS (Cont’d)

    • No individual should approve or certify a document which is used to expend funds directly for himself/herself.

    • If an individual is traveling on another department’s/unit's funds, appropriate approval should be obtained to authorize release time from the individual's base department/unit.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines travel justification
    4. GUIDELINESTRAVEL JUSTIFICATION

    • Must answer the following questions:

      Who? What? When? Where? Why?

    • Be thorough and complete

    • Explain unusual or complex situations

    • Explain how the trip relates to traveler’s official duties/functions

    • Explain how the trip will benefit the program, the University, or the State

    JABSOM FISCAL ADMINISTRATION


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    4. GUIDELINESTRAVEL JUSTIFICATION

    • Explain multi-attendance

    • Explain Project-Relatedness

    • A statement that the trip has been properly authorized in the extramural contract/grant budget or has been specifically authorized by the granting agency

    • Special justification is required for Non-Regular Employees (i.e. Casual Hire, Student Help, etc.)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable travel time
    4. GUIDELINESALLOWABLE TRAVEL TIME

    • Definition: Allowable travel time is the time necessary to travel by the most direct route to and from the points specified in the travel authorization, plus the time necessary to conduct the required official business.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable travel time1
    4. GUIDELINESALLOWABLE TRAVEL TIME

    • Start of travel time is currently based on the 9/11 memorandum

      • Intra-State Travel: 90 minutes Pre-Board

      • Out-of-State Travel: 3 hours Pre-Board

        (Note: Pre-Board times are optional)

  • Travel time is computed in quarter day periods (please see chart on next slide)

  • JABSOM FISCAL ADMINISTRATION


    Quarter day schedule
    QUARTER DAY SCHEDULE

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable travel time2
    4. GUIDELINESALLOWABLE TRAVEL TIME

    • The allowable travel time terminates upon the traveler's arrival time to the island on which his/her regular place of business is located.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable travel time3
    4. GUIDELINESALLOWABLE TRAVEL TIME

    • Intra-state and out-of-state travel should be by air whenever feasible and appropriate. Out-of-state, trans-ocean travel by surface ship is not allowed.

    • Travel should be by the most economical means consistent with time available and urgency of the trip.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable travel time4
    4. GUIDELINESALLOWABLE TRAVEL TIME

    • Every effort should be made to reserve complete flight schedules in advance to avoid delays at transfer points.

    • Travel should be made by the most direct and economical means.

    • Official business and related travel should be conducted, whenever practicable, within the normal work week (Monday through Friday) and within the normal workday.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable travel time5
    4. GUIDELINESALLOWABLE TRAVEL TIME

    • When a vacation or leave without pay is taken in conjunction with official travel, the allowance for transportation is limited to the cost of air passage by the most direct route.

    • Per diem for time lost due to faulty bookings by the traveler may be disallowed.

    • Travel time in excess of allowable travel time may be required to be charged to vacation time or to leave without pay.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures
    4. GUIDELINESALLOWABLE EXPENDITURES

    AIRFARE

    • Air travel should be processed at the lowest possible airfare available and practical.

    • Airfare may be advanced.

    • Pre-payments for discounted tickets are permissible on a purchase order if the cost of the ticket before the date and the cost of ticket after the date by which the State can take advantage of the discount/savings is indicated on the vendor's invoice or purchase order.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures1
    4. GUIDELINES ALLOWABLE EXPENDITURES

    LODGING

    • The separate and direct payment of lodging via purchase order may be made when it is more advantageous to the traveler. When lodging is handled in this manner, the traveler is only allowed an M&IE allowance, or an adjusted M&IE allowance according to the meals provided.

    • Lodging may also be handled as an allowance.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures2
    4. GUIDELINES ALLOWABLE EXPENDITURES

    OTHER ALLOWABLE EXPENDITURES

    • PER DIEM (Only Applicable to Non-BU 07 Travelers)

    • M&IE

    • EXCESS LODGING (Prior Approval Required)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures3
    4. GUIDELINES ALLOWABLE EXPENDITURES

    AUTOMOBILE RENTAL

    • Automobile rental is allowed only in instances when government owned vehicles or privately owned vehicles on a mileage basis are unavailable or impractical.

    • Automobile rental is limited to compact or sub-compact vehicles. (Documentation requesting a larger vehicle shall be retained in the department file.)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures4
    4. GUIDELINES ALLOWABLE EXPENDITURES

    AUTOMOBILE RENTAL (Cont’d)

    • The Collision Damage Waiver charge is permitted for out-of-state travel but is not permitted for rentals in the State of Hawai‘i.(See A8.265 - Specialized Purchasing &A8.400 - Risk Management)

    • When renting vehicles within the State, employees should decline all insurance options and provide the rental agency with a copy of the Automobile Rental memorandum dated by July 1, 2001.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures5
    4. GUIDELINES ALLOWABLE EXPENDITURES

    AUTOMOBILE MILEAGE

    • Mileage reimbursements are allowed only when publicly owned vehicles at University departments and the University Transportation Service are not available or are not practical to use.

    • Private automobiles on a mileage basis should be shared by travelers whenever possible.

    JABSOM FISCAL ADMINISTRATION


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    4. GUIDELINES ALLOWABLE EXPENDITURES

    AUTOMOBILE MILEAGE (Cont’d)

    • The FMIS-33, Personal Automobile Mileage Voucher, in itself, shall be used to process mileage and parking fee reimbursements.

    • Whenever feasible, travel related mileage/parking fee reimbursements should be processed for payment on the Employee Travel Form and properly supported by an approved Personal Automobile Mileage Voucher.

    • The FMIS-33 must still be prepared with all relevant information entered. (See A8.852 - Personal Automobile Mileage Voucher)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures7
    4. GUIDELINES ALLOWABLE EXPENDITURES

    OTHER ALLOWABLE EXPENDITURES

    • Other necessary and reasonable expenditures incurred by the traveler in connection with official business may be claimed for reimbursement, provided they are supported by original receipts in those cases where receipts are issued in the normal course of business.

    • All receipts must be itemized; item descriptions must be provided for all cash register receipts.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures8
    4. GUIDELINES ALLOWABLE EXPENDITURES

    OTHER ALLOWABLE EXPENDITURES (Cont’d)

    • Where no receipts are issued, expenses shall be itemized on the FMIS-4D (UH) or the Travel Completion Report (RCUH) and certified, signed, and dated by the traveler that the expenses were incurred in the conduct of official business.

    • BU 07/87: The certifying of lodging expenses in the absence of original receipts is disallowed. Original receipts are required.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines allowable expenditures9
    4. GUIDELINES ALLOWABLE EXPENDITURES

    OTHER ALLOWABLE EXPENDITURES (Examples)

    • Certificates: Birth, Health, Identification

    • Conference and registration fees

    • Currency exchange fee and traveler's check fees for out-of-state travel to the extent that the amount of traveler's checks do not exceed per diem and allowable expenses

    • Excess baggage charges or mandatory baggage handling charges (does not include tips)

    • Inoculation charges (Excluding insurance covered payments)

    JABSOM FISCAL ADMINISTRATION


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    4. GUIDELINES ALLOWABLE EXPENDITURES

    OTHER ALLOWABLE EXPENDITURES (Examples)

    • Insurance for Automobile Rental - Collision Damage Waiver is the only Out-of-State car rental insurance allowed

    • Parking fees

    • Passport and visa fees

    • Taxi and bus fares

    • Telephone, radiogram, fax fees(See Table of Travel Expenditures)

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    CURRENT PER DIEM RATES

    • Current Per Diem Rates available on eTravel

    • There are separate Per Diem Rates for Intra-State and Out-of-State Travel

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation1
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    COMPUTING PER DIEM ALLOWANCE

    • The calendar day (12AM – 12 AM) shall be the unit.

    • For fractional departure and return days, use the table on the next slide.

    • Per diem allowances for departure and return days are added to the full per diem days to calculate the total allowable per diem claim.

    • Connecting/transfer stops are to be calculated into the per diem days of the actual business destination.

    • Do not calculate per diem days for personal stops.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation2
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation3
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    EXCEPTIONS TO ESTABLISHED PER DIEM RATES

    • If the terms and conditions of the contract or the grant award document require the University to follow the Federal Travel Regulations, the maximum Federal per diem allowance authorized for the destination area must be used (may be lower or higher than the State rate).

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation4
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    ALLOWANCE FOR DUPLICATE PAYMENT FOR MEALS

    • An employee's per diem shall not be reduced on the basis of meals included in conference programs. (This provision applies to all bargaining units.)

    • This duplicate meal payment provision will not be allowed in situations where conference meals are optional (at added cost), since the individual is exercising the freedom of choice.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation5
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    ALLOWANCE FOR DUPLICATE PAYMENT FOR MEALS (Cont’d)

    • On any double meal payment situation, supporting conference brochures or other documentation are required to support the claim that the conference meals were not optional.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation6
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    ALLOWANCE FOR DUPLICATE PAYMENT FOR MEALS (Cont’d)

    • If a reduction for meals is required, the following values of the optional meals will be used to reduce the per diem amount:

      • Breakfast = 20% of M&IE

      • Lunch = 30% of M&IE

      • Dinner = 50% of M&IE

  • The total of the meals to be deducted shall be reflected in the “Actual Expenditures" section of the completed Employee Travel Report.

  • JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation7
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    PER DIEM FOR SAME ISLAND TRAVEL

    • Employees are entitled to per diem for travel on the same island if it is impractical and undesirable to return home at the end of a workday and commercial lodging is utilized. (This provision applies to all bargaining units.)

    • Per diem cannot be provided for “travel" on the same island if overnight absence is not required since this does not qualify as being on official travel status.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation8
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    PER DIEM FOR SAME ISLAND TRAVEL (Cont’d)

    • Documentation that addresses the need to remain at the workstation is to be retained on files.

    • Commercial lodging receipts must be attached to support the claim.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation9
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    PER DIEM FOR SAME DAY TRAVEL

    • BU 08: Per Diem claim will be in terms of quarter-day periods (use quarter-day table)

    • BU 01, 02, 03, 04, 09, 13, & Corresponding Excluded Units: Limited to a $20.00 meal allowance in lieu of per diem

    • BU 07 & 87: No longer entitled to per diem. Effective 01/01/06, only entitled to $20.00 allowance per M.O.A.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual per diem computation10
    4. GUIDELINESACTUAL PER DIEM COMPUTATION

    PER DIEM FOR PACKAGE DEALS

    • When package deals are used traveler must list items covered in package. (e.g., airfare, car rental, meals, and/or hotel accommodations, etc.)

    • Package deals shall be coded with applicable “Other Travel” sub code.

    • Where hotel/lodging accommodations are part of the package, the traveler is only allowed to claim for the M&IE allowance.

    • If hotel/lodging and meals are included in the package the traveler will not be allowed to claim any allowance.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual m ie computation
    4. GUIDELINESACTUAL M&IE COMPUTATION

    CURRENT M&IE RATES

    • Current M&IE Rates available on eTravel

    • M&IE allowance cannot be provided for “travel" on the same island if overnight absence is not required since this does not qualify as being on official travel status.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual m ie computation1
    4. GUIDELINESACTUAL M&IE COMPUTATION

    COMPUTING M&IE ALLOWANCE

    • The calendar day (12AM – 12AM) shall be the unit.

    • For fractional M&IE allowance for departure and return days, use the table on the next slide.

    • M&IE allowances for departure and return days are added to the full travel days to calculate the total allowable M&IE claim.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines actual m ie computation2
    4. GUIDELINESACTUAL M&IE COMPUTATION

    JABSOM FISCAL ADMINISTRATION


    4 guidelines excess commercial lodging expense computation
    4. GUIDELINESEXCESS COMMERCIAL LODGING EXPENSE COMPUTATION

    • For all bargaining units, the collective bargaining agreements provide that commercial lodging costs in excess of the base lodging rate for intra-state and out-of-state travel shall be allowable in addition to per diem.

    • Current Base Lodging Rates available on eTravel

    JABSOM FISCAL ADMINISTRATION


    4 guidelines excess commercial lodging expense computation1
    4. GUIDELINESEXCESS COMMERCIAL LODGING EXPENSE COMPUTATION

    EXCESS LODGING APPROVAL & SUPPORTS

    • The excess lodging expense must be approved in advance and must be necessary and reasonable.

    • The total excess lodging expense must be supported by conference brochures or other documentation which provide the basis for the estimates.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines excess commercial lodging expense computation2
    4. GUIDELINESEXCESS COMMERCIAL LODGING EXPENSE COMPUTATION

    EXCESS LODGING APPROVAL & SUPPORTS (Cont’d)

    • Recommend cost comparison (i.e. quotations) for excess lodging claims that exceed the Federal Allowable Rate.

    • The statement “The hotel I’m staying at is hosting the conference” is NOT sufficient justification in of itself.

    • Other justifications may be accepted.

    • Original receipts are required to support excess lodging claim.

    JABSOM FISCAL ADMINISTRATION


    4 guidelines excess commercial lodging expense computation3
    4. GUIDELINESEXCESS COMMERCIAL LODGING EXPENSE COMPUTATION

    EXCESS LODGING COMPUTATION

    UH/UHF

    • Travel involving excess lodging shall be separately calculated as M&IE allowance and Lodging.

      RCUH

    • For BU 07 travel after 01/01/06: Excess commercial lodging rate shall be entered in the “Actual Rate” column on the BU 07 Worksheet.

    • For Non-BU 07 Travel: Excess commercial lodging rate shall be reflected in the “Excess Lodging” section of the RCUH Travel Completion Report and the Multiple Destination/Per Diem Worksheet.

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    5 procedures document processing
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL ADVANCE

    • Limited to:

      • Employees

      • Intra-State Travel Exceeding 4 Calendar Days

      • All Out-of-State Travel

      • Per Diem, M&IE, and Lodging

      • Conference/Registration/Excess Baggage Fees, Etc.

      • Airfare (may now be advanced)

  • Submit Original (and supports) & 1 Copy to Fiscal Office at least 15 Days before Departure Date

  • JABSOM FISCAL ADMINISTRATION


    5 procedures document processing1

    RCUH

    RCUH

    5. PROCEDURESDOCUMENT PROCESSING

    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL ADVANCE FORMS

    UH

    eTRAVEL

    UHF

    AFP

    TRAVEL ADVANCE SUBCODES

    UH

    4501: Intra-State and Out-of-State

    RCUH

    Attachment 851-8 Use applicablesubcodes

    UHF

    4501: Intra-State and Out-of-State

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing2
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL COMPLETION (Intra-State & Out-of-State)

    • Submit Original (and supports) to Fiscal Office within 5 days from Return Date

    • Besides Per Diem and M&IE, all expenditure claims must be supported by original, itemized receipts in those cases where receipts are issued in the normal course of business.

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing3
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL COMPLETION (Intra-State & Out-of-State) (Cont’d)

    • In those cases where receipts are not issued, expenses shall be itemized on FMIS-4D (UH) or Travel Completion Report (RCUH) and certified by traveler.

    • Ticket stub, invoice, itinerary statement or other document that specifies dates, times, and destinations must be attached to support Travel Completion.

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing4
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL COMPLETION (w/Advance)

    • Failure to process a Travel Completion in a timely manner would categorize the payment (i.e. Travel Advance check) to the employee as gross income according to the IRS.

    • If the Advance amount exceeds the Actual Expenditures amount, then Traveler must pay the difference to the University.

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing5

    RCUH

    RCUH

    5. PROCEDURESDOCUMENT PROCESSING

    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL COMPLETION FORMS

    UH

    eTRAVEL

    UHF

    FMIS-4

    TRAVEL COMPLETION SUBCODES

    UH

    Attachment 851-8

    RCUH

    Attachment 851-8

    UHF

    Attachment 851-8

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing6
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL REVISIONS

    • Required for deviations in Out-of-State Travel plans such as:

      • Purpose

      • Itinerary

      • Dates

      • Major Cost Items that Exceed the Travel Advance/Estimated Expenditures by 10%

      • Source of Funding (i.e. Account Code(s))

      • Must be signed by Dean/Dir./Chanc./Vice-Pres./Pres.

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing7
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL ADVANCE REVISION

    • Only process a revision if there is a significant change (i.e. advancing more money)

    • Reflect updated amounts in “Estimated Expenditures” (Note: Do not include amount already advanced.)

    • Travel Authorization/Signatures Required

    JABSOM FISCAL ADMINISTRATION


    5 procedures document processing8
    5. PROCEDURESDOCUMENT PROCESSING

    TRAVEL COMPLETION REVISION

    • State both prior reimbursement claims and current reimbursement claims in “Actual Expenditures”

    • Reflect additional amount in “Claim Due Traveler”

    • Signatures Required

    JABSOM FISCAL ADMINISTRATION


    6 attachments links
    6. ATTACHMENTS/LINKS

    COLLECTIVE BARAGAINING UNIT RATES

    • Collective Bargaining Unit Rates BU 07

    • Collective Bargaining Unit Rates NON-BU 07

      FEDERAL ALLOWABLE RATES

    • 2006 Federal High/Low Per Diem Rates

    • CONUS/OCONUS Per Diem Rates

    • Mileage Rates & Taxability for 2004 – 2006

    JABSOM FISCAL ADMINISTRATION


    6 attachments links1
    6. ATTACHMENTS/LINKS

    OTHER REFERENCE CHARTS

    • Matrix for Document Requirements

    • Table of Travel Expenditures

    • List of Travel Sub Codes

    • Per-Diem/M&IE Allowance and Taxability

    JABSOM FISCAL ADMINISTRATION



    6 attachments links uh travel forms attachments
    6. ATTACHMENTS/LINKSUH Travel Forms/Attachments

    • eTravel Website <http://www.hawaii.edu/etravel>(Required for all G-, S-, and R-funded travels where Traveler has an active record in PeopleSoft)

    • FMIS-4 Employee Travel Form(Required for Non-eTravel Processed Documents)

    • FMIS-4A Multi Intra-State Travel Reimbursement Expense Form (Required for Non-eTravel Processed Documents)

    • FMIS-4B Multiple Destination / Multiple Rate Worksheet(Required for Non-eTravel Processed Documents)

    JABSOM FISCAL ADMINISTRATION


    6 attachments links uh travel forms attachments1
    6. ATTACHMENTS/LINKSUH Travel Forms/Attachments

    • FMIS-4C Per Diem / M&IE / Lodging Tax Calculation Worksheet(Required for Non-eTravel Processed Documents; Note: Required for eTravel Processed Documents if (1) a Flat Rate for Per Diem is used and (2) the trip is taxable)

    • FMIS-4D Receipt Summary Worksheet(Optional for Non-eTravel Processed Documents)

    • FMIS-33 Personal Automobile Mileage Form(Required to substantiate eTravel and Non-eTravel Processed Documents if traveler is claiming mileage)

    JABSOM FISCAL ADMINISTRATION


    6 attachments links uhf travel forms attachments
    6. ATTACHMENTS/LINKSUHF Travel Forms/Attachments

    • FMIS-4 Employee Travel Form

    • FMIS-2 Authorization for Payment Form

      (For Advance Portion only)

    JABSOM FISCAL ADMINISTRATION



    6 attachments links rcuh travel forms attachments
    6. ATTACHMENTS/LINKSRCUH Travel Forms/Attachments

    • RCUH Website <http://www.rcuh.com>(Required for all extramural-funded travels)

    • Travel Request Form

    • Travel Completion Form

    • Per Diem/Subsistence Tax Calculation Form

    • Multiple Destination Worksheet(Note: Above forms are available online when processing through RCUH Website.)

    • Personal Automobile Mileage Form

    • Current RCUH Per Diem, Subsistence, and Lodging Rates (As of 1/2006)

    JABSOM FISCAL ADMINISTRATION


    7 updates moa bu 07 effective 01 01 2006
    7. UPDATESMOA BU 07, Effective 01/01/2006

    MEMORANDUMS

    • MOA from Edward Yuen & J.N. Musto (BU 07)

    • Memorandum from Howard Todo (BU 07)

    • Amendment to UH Faculty Travel Policy (BU 07) (RCUH)

    • Article VIII, Faculty Travel (BU 07) (UHPA)

    JABSOM FISCAL ADMINISTRATION


    7 updates moa bu 07 effective 01 01 20061
    7. UPDATESMOA BU 07, Effective 01/01/2006

    SUMMARY OF CHANGES

    • Intra-State, Same-Day Travel

      • Allowance of $20.00.

      • Receipt(s) not required.

  • Out-of-State Travel

    • No longer entitled to Federal Per Diem Rate.

    • Entitled to Federal M&IE Rate.

    • Reimbursement of actual lodging expenses shall be substantiated with original receipts.

    • Excess lodging may be requested on an Exception Basis.

  • JABSOM FISCAL ADMINISTRATION


    7 updates conus high low p d rates
    7. UPDATESCONUS HIGH/LOW P/D RATES

    • Effective January 1, 2006, the CONUS Federal Allowable High/Low Per Diem Rates were amended.

      PER DIEM

    • High Cost Localities: Increase from $204.00 to $226.00 per day

    • Other Cost Localities: Increase from $129.00 to $141.00 per day

    JABSOM FISCAL ADMINISTRATION


    7 updates conus high low rates
    7. UPDATESCONUS HIGH/LOW RATES

    M&IE

    • High Cost Localities: Increase from $46.00 to $58.00 per day

    • Other Cost Localities: Increase from $36.00 to $45.00 per day(See 2006 Federal High/Low Per Diem Rates)

    JABSOM FISCAL ADMINISTRATION


    7 updates conus high low rates1
    7. UPDATESCONUS HIGH/LOW RATES

    NON-BU 07 EMPLOYEES

    • These rates are now higher or equal to the Per Diem and M&IE rates allowed for Non-BU 07 employees traveling Out-of-State (U.S. & Territories).

    • As a result of these changes to the CONUS High/Low Per Diem Rates, taxability and report ability no longer applies to Non-BU 07 employees traveling Out-of-State (U.S./CONUS).

    • FMIS-4C no longer required for Non-BU 07.

    JABSOM FISCAL ADMINISTRATION


    7 updates taxability report ability
    7. UPDATESTAXABILITY & REPORT ABILITY

    • For all BU Employees: Same-Day Travel is still taxable and reportable.

    • IRS defines “travel” as requiring an individual to be away from home substantially longer than an ordinary day’s work.

    • Same-Day Travel does not meet this definition and, therefore, is taxable.

    JABSOM FISCAL ADMINISTRATION


    7 updates federal allowable mileage rates
    7. UPDATESFEDERAL ALLOWABLE MILEAGE RATES

    BU 07/87 EMPLOYEES

    • Effective January 1, 2006, the IRS has adjusted the business and moving mileage rates.

    • Business Mileage Rate: Decreased from $0.485 to $0.445 per mile

    • Moving Mileage Rate: Decreased from $0.22 to $0.18 per mile

    JABSOM FISCAL ADMINISTRATION


    7 updates federal allowable mileage rates1
    7. UPDATESFEDERAL ALLOWABLE MILEAGE RATES

    BU 02, 03, 04, 06, 13, 63 EMPLOYEES:

    • Business Mileage Rate = $0.375

      BU 01, 08, 09, 57, 67, 68, 88 EMPLOYEES:

    • Business Mileage Rate = $0.370

      (SeeMileage Rates & Taxability for 2004 – 2006)

    JABSOM FISCAL ADMINISTRATION



    Non employee travel definitions
    Non-Employee Travel Definitions

    • Employee – individual who performs services that are subject to the will and control of an employer with what must be done and how it must be done. Employer controls/supervises the individual in achieving a specified result, product, or service.

    • Non-Employee– defined as an individual not supervised or controlled by the University of Hawai`i, RCUH, or Principal Investigator (PI).

    • Honorarium/Perquisite – speaking fees or perquisite (not wages or fee for service) provided to a non-employee which is intended to confer distinction on or to demonstrate respect, esteem or admiration for the recipient. An honorarium is not subject to federal income tax withholding or FICA, but is reportable. PI’s are advised to review sponsoring agency restrictions relating to honorarium and potential reportable income tax issues relating to reimbursed expenses.

    JABSOM FISCAL ADMINISTRATION


    Non employee travel definitions cont
    Non-Employee Travel Definitions (cont.)

    • Consultant – individual or firm possessing expertise in a particular field for which it is engaged to give expert or professional advice or counsel in return for an established fee.

    • Independent Contractor – any service provider having a contract with the institution who is subject to the control and direction of the institution. Qualified under the IRS guidelines & where the project is interested in the “end product” & not “the means to achieve this product.” Refer to applicable IRS Publication 15A or other related documentation.

    • Interviewee – defined as an individual invited by the University of Hawai`i for recruitment purposes. In some cases an Interviewee may be paid a Honorarium or a Fee for Service. All approved reimbursable travel expenses are non-reportable to the individual. Honorarium and Fee for Service payments are reportable ( A8.230, Section 3i).

    • Speaker – individual having specialized knowledge of a particular subject who is engaged to convey this knowledge by discourse to an audience in return for an established fee.

    JABSOM FISCAL ADMINISTRATION


    Non employee travel definitions cont1
    Non-Employee Travel Definitions (cont.)

    • Fellowships– defined as an individual receiving a form of financial assistance on the basis of academic achievement, vocational, & professional objectives.

      • generally awarded to Graduate or Post-Graduate students;

      • students are not required to render service to or repay the institution;

    • Traineeships – financial assistance equivalent to fellowships for Graduate students in professional & scientific fields.

      • students apply to their respective departments for awards;

      • financed by the State or Federal

    • Stipends – financial assistance awarded to students for participation in programs that are educational in nature.

      • Participation provides students opportunities to gain skills & experience in leadership, community development, organization, volunteerism, & human relations.

    JABSOM FISCAL ADMINISTRATION


    Non employee travel definitions cont2
    Non-Employee Travel Definitions (cont.)

    • Post Doctoral Fellow – PhD individual who is present at the University of Hawai`i to continue training beyond the PhD level in their discipline.

    • Student Trainee – An undergraduate or graduate student who is present at the University of Hawai`i to undertake training in their discipline.

    JABSOM FISCAL ADMINISTRATION


    Non employee travel reimbursements

    UH

    All travel payments to Non-Employees should be made on a reimbursement basis after the travel has been completed.

    All reimbursement requests should be submitted on a UH Purchase Order FMIS-31

    Use FMIS-36 or FMIS-36a for Travel Reimbursements to Post-Doctoral Fellows, Student Trainees, Fellowship, Traineeship, and FMIS-26 Scholarship individuals.

    Use Applicable Non-Employee Travel Sub Codes (Please see chart on next slide).

    RCUH (3.225)

    All travel payments to Non-Employees should be made on a reimbursement basis after the travel has been completed.

    All reimbursement requests for individuals who do not meet any of the existing Master EIC criteria must be sent to the RCUH Director of Human Resources who will render a determination of the individual’s appropriate classification (EIC Determination). Requests must be submitted no later than 7 working days prior to commencing any activity with the individual.

    All reimbursement requests for U.S Citizens should be processed on the RCUH on-line Non-Employee Reimbursement Form.

    For all other Non-U.S Citizens use hard-copy Non-Employee Reimbursement form

    Use Applicable Non-Employee Travel Sub Codes (Please see chart on next slide).

    Non-Employee Travel Reimbursements

    JABSOM FISCAL ADMINISTRATION


    Non employee travel reimbursements1

    UH

    Supporting documentation required for reimbursement:

    Completed & Signed Non-Employee Invoice

    (UH Form NE-INV)

    Letter of Invitation

    Event announcement,

    agenda, or brochure

    Original Receipts

    Completed & Signed WH-1 Statement of Citizenship & Federal Tax Status for Non-US Citizens

    Copy of both sides of the Permanent Resident Card Green Card IRS Form I-551 for Resident Aliens

    RCUH

    Supporting documentation required for reimbursement:

    Completed & Signed Electronic or Hard-Copy Non-Employee Reimbursement Form

    Letter of Invitation

    Event announcement,

    agenda, or brochure

    Original Receipts

    Completed and Signed

    WH-1 Statement of Citizenship & Federal Tax Status for Non-US Citizens

    Copy of both sides of the Permanent Resident Card Green Card IRS Form I-551 for Resident Aliens

    Non-Employee Travel Reimbursements

    JABSOM FISCAL ADMINISTRATION


    Required forms attachments for non resident aliens uh rcuh travel reimbursements

    B-1 & B-2 Visitor

    Individual has a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) and is from a country with a Tax Treaty with the U.S.:

    WH-1

    UH Form 45 (For B-2 Visitor)

    I-94

    IRS Form 8233

    Individual has a SSN or an ITIN but is not from a country with a Tax Treaty with the U.S:

    WH-1

    I-94

    UH Form 45 (For B-2 Visitor)

    Payment is subject to 30% withholding

    B-1 & B2 Visitor

    Individual does not have a SSN or ITIN but is from a country with a Tax Treaty with the U.S:

    WH-1

    I-94

    UH Form 45 (For B-2 Visitor)

    Photocopy of IRS Form W-7

    IRS Form 8233

    Individual does not have a SSN or an ITIN and is not from a country with a Tax Treaty with the U.S:

    WH-1

    I-94

    UH Form 45 (For B-2 Visitor)

    Payment is subject to 30% withholding

    Required Forms & Attachments for Non-Resident Aliens (UH & RCUH)Travel Reimbursements

    JABSOM FISCAL ADMINISTRATION


    Required forms attachments for non resident aliens uh rcuh travel reimbursements1

    F-1, J-1, Student & J-1 Non-Student Exchange Visitor

    Individual has a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) and is from a country with a Tax Treaty with the U.S.:

    WH-1

    I-94

    IRS W8-BEN

    DS-2019 (For J-1 Student & J-1 Non-Student)

    Individual has a SSN or an ITIN but is not from a country with a Tax Treaty with the U.S:

    WH-1

    I-94

    DS-2019 (For J-1 Student & J-1 Non-Student)

    Payment is subject to 14% withholding

    F-1, J-1, Student & J-1 Non-Student Exchange Visitor

    Individual does not have a SSN or ITIN but is from a country with a Tax Treaty with the U.S:

    WH-1

    I-94

    DS-2019 (For J-1 Student & J-1 Non-Student)

    Photocopy of IRS Form W-7

    IRS W8-BEN

    Individual does not have a SSN or an ITIN and is not from a country with a Tax Treaty with the U.S:

    WH-1

    I-94

    DS-2019 (For J-1 Student & J-1 Non-Student)

    Payment is subject to 14% withholding

    Required Forms & Attachments for Non-Resident Aliens (UH & RCUH)Travel Reimbursements

    JABSOM FISCAL ADMINISTRATION


    Required forms attachments for non resident aliens uh rcuh travel reimbursements2
    Required Forms & Attachments for Non-Resident Aliens (UH & RCUH)Travel Reimbursements

    • H-1B Temporary Worker in a Specialty Profession:

      • WH-1

      • I-94

      • ALL TRAVEL EXPENSES MUST BE SUBSTANTIATED BY ORIGINAL RECEIPTS.

    JABSOM FISCAL ADMINISTRATION


    Non employee attachments links uh rcuh forms
    Non-Employee RCUHATTACHMENTS/LINKSUH & RCUH Forms

    UH Forms:

    • UH FMIS-26 Student/ Scholarship/ Grant/ Loan Payment Request

    • UH FMIS-36 Student Fellowship/ Traineeship/ Stipend Payment& FMIS 36A List of Student Fellowship/ Traineeship/ Stipend Payments

    • UH Purchase Order FMIS-31

    • UH FMIS 45

    • UH Form NE-INV (Disb) Non-Employee Invoice

    • UH Office of International Education Website for updated information, links, & forms for International Faculty, Scholars, & UH Departments

      RCUH Forms:

    • RCUH EIC Determination

    JABSOM FISCAL ADMINISTRATION


    Non employee attachments links irs uscis forms
    Non-Employee ATTACHMENTS/LINKS RCUHIRS & USCIS Forms

    IRS & USCIS Forms:

    • WH-1Statement of Citizenship & Federal Tax Status

    • Permanent Resident Card Green Card Department of Homeland Security U.S.C.I.S I-551

    • DS-2019 Certificate of Eligibility for Exchange Visitor (J-1) Status

    • IRS W8-BEN Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding

    • IRS Form 8233 Exemption from withholding on Compensation for Independent (& certain Dependent) Personal Srvcs of Nonresident Alien Individual

    • Photocopy of IRS Form W-7 Application for IRS Individual Taxpayer Identification Number stamped by the IRS.

    • I-94 Immigration & Naturalization Srvc Departure Record

    JABSOM FISCAL ADMINISTRATION


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