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T & E Training. Survey of UC Policies & Procedures Practical Applications at UCSB FALL 2006. SCOPE . This presentation outlines UC’s Business and Finance Bulletins G-28, Policy and Regulations Governing Travel G-28, Travel Policy Summary

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t e training

T & E Training

Survey of UC Policies & Procedures

Practical Applications at UCSB

FALL 2006

scope
SCOPE

This presentation outlines

UC’s Business and Finance Bulletins

G-28, Policy and Regulations Governing Travel

G-28, Travel Policy Summary

G-13 - Policy & Regulations Governing Moving & Relocation

BUS-79, Expenditures for Entertainment, Business Meetings, and Other Occasions

Click on hyperlinked text to see relevant sections of policy and procedure, tables, forms, etc.

T & E Policies & Regulations

audit findings
AUDIT FINDINGS
  • Inability to Track Travel Cost [and advances] by Individual Trip
  • Exceptional Travel Expense [not adequately justified]
  • Frequency of UC Employee Only Meals
  • Incomplete or Missing Documentation
  • Delegation of Authority for Exceptions [unclear]
  • Inadequate Documentation of Business Purpose
  • Use of Per Diem in Lieu of Actual Meal Expenses
  • Failure to Use Entertainment Form for Recharge Activities
  • Lavish Entertainment Expense under the Circumstances
  • Alcoholic Beverages Charge to Inappropriate Fund Source
  • Incomplete Guest List
  • Inappropriate Assignment of Official Host
  • Self or Subordinate Approval of Expenses
  • Expense with the Appearance of a Personal Nature

T & E Policies & Regulations

i references travel
I. REFERENCESTravel
  • ACADEMIC PERSONNEL MANUAL
    • Scholarly Meetings
    • Field Research
    • Appointees to Visiting Titles
    • Recruitment
    • Leaves of Absence/Sabbatical

T & E Policies & Regulations

i references travel1
I. REFERENCESTravel
  • ACCOUNTING MANUAL
    • Transient Occupancy Taxes
    • Federal Taxation of Aliens
    • Taxation of Scholarship and Fellowship Grants and Education Assistance
  • BUSINESS & FINANCE BULLETINS (BFB)
    • Entertainment
    • Policy & Regs on Moving and Relocation

T & E Policies & Regulations

references travel
REFERENCESTravel
  • U.S. DEPARTMENT OF STATE
    • Per Diem Rates and Maximum Allowances
      • The University uses the Federal rates
      • See link to Federal tables at [link]
  • INTERNAL REVENUE SERVICE
    • Documentation, Substantiation Standards
      • Electronic records and retention rules
      • Itemized, original receipts

T & E Policies & Regulations

ii definitions travel
II. DEFINITIONSTravel
  • Business Purpose – activities that contribute to any of the University’s major functions of teaching, research or public service
  • M&IE Reimbursement Cap – the maximum for daily meal and incidental expenses for CONUS (continental U.S.) travel of less than 30 days – not a per diem as only actual expenses are reimbursable

T & E Policies & Regulations

ii definitions travel1
II. DEFINITIONSTravel
  • Per Diem – the daily subsistence allowance authorized by Federal CONUS, OCONUS & Foreign location tables
    • Requires no receipts
    • Authorized for
      • foreign travel,
      • OCONUS (Alaska, Hawaii, U.S. possessions) travel,
      • domestic travel assignments of 30 days or more,
      • domestic travel assignments exceeding one year
    • Consists of lodging and M&IE
      • M&IE includes fees, tips, local transportation, mailing costs
      • Taxes on lodging not included, reimbursed separately

Per Diem – also a reimbursement CAP for actual M&I(cap is highest domestic CONUS (continental U.S.) per diem rate)

    • Less then 30 days: up to 100% of cap for actual M&IE, excluding lodging
    • 30 days or more: up to 55% of cap for actual M&IE and actual lodging

T & E Policies & Regulations

ii definitions travel2
II. DEFINITIONSTravel
  • Reporting Period – the 21 day period within which a Travel Expense Voucher must be submitted
  • Travel Expense – those that are ordinary and necessary to accomplish business purpose
  • Travel Status – period during which traveler is on official University business is outside vicinity of headquarters or residence

T & E Policies & Regulations

iii university travel policy
III. UNIVERSITY TRAVEL POLICY
  • SCOPE

– applies to all official University travel even if Federally funded

– extramural terms govern only if more restrictive than UC policy

– campuses may adopt more restrictive procedures

  • AUTHORITIES

– this Bulletin is issued under a Presidential delegation to Senior Vice President—Business and Finance

– implementing regulations delegated to Vice-President—Financial Management

T & E Policies & Regulations

iii university travel policy1
III. UNIVERSITY TRAVEL POLICY
  • POLICY– all official UC travel
    • shall be properly authorized, reported and reimbursed in accordance with this Bulletin (BFB G-28)
    • shall not include personal expenses, even if only temporarily funded
    • shall conform to normally accepted standards of propriety
    • shall be reported in a responsible and ethical manner

T & E Policies & Regulations

iii university travel policy2
III. UNIVERSITY TRAVEL POLICY
  • POLICY– IRS conformity
    • Reimbursement procedures designed to conform to IRS substantiation rules
    • Travel expenses considered by the IRS to be taxable income to the traveler are not reimbursable except for the following:
      • Expenses for travel in excess of one year
      • Certain travel expenses under BFB G-13,Policy and Regulations Governing Moving and Relocations

T & E Policies & Regulations

iii university travel policy3
III. UNIVERSITY TRAVEL POLICY
  • EXCEPTIONS to this policy
    • May be authorized by the Chancellor or his designee
    • May be granted under extenuating circumstances which must be documented and deemed ordinary and necessary under the circumstances

T & E Policies & Regulations

iv approval of travel
IV. APPROVAL OF TRAVEL
  • Must be impartial
  • Traveler cannot approve own reimbursement
  • Employee shall not approve travel expenses of individual
    • To whom he/she reports direct or indirectly
    • Near relative

T & E Policies & Regulations

v payment of travel
V. PAYMENT OF TRAVEL
  • PREPAID EXPENSES AND DIRECT CHARGES – billed directly to University
    • Transportation tickets, conference fees
  • Lodging, meals, other subsistence expenses (M&IE) CANNOT be billed directly – traveler must pay and submit claim for reimbursement
    • Exceptions: group subsistence expenses, students, prospective employees (once hired, lodging and M&IE cannot be prepaid for 2nd interview, relocation, house hunting)

T & E Policies & Regulations

v payment of travel1
V. PAYMENT OF TRAVEL
  • CORPORATE TRAVEL CARDS – UCSB’s program with US Bank – participation encouraged but not required by all units
    • Use for all expenses related to official travel
    • Cardholders responsible for charges, payments
    • Late fee charges not reimbursed
    • Delinquencies may result in cancellation
    • Cardholders must use it for advances, if eligible
    • Must be relinquished to department upon termination

T & E Policies & Regulations

v payment of travel2
V. PAYMENT OF TRAVEL
  • CASH/NON-CASH ADVANCES – Eligibility
    • If traveler not eligible for corporate card or not yet obtained one
    • Corporate card expenses due before completion of trip
    • Special handling – foreign travel, group athletics, student groups, etc.
    • Advance fees are reimbursable if obtained on corporate card for official University travel

T & E Policies & Regulations

v payment of travel3
V. PAYMENT OF TRAVEL
  • CASH/NON-CASH ADVANCES – Issuance
    • Must be issued within 30 days of incurring expense
    • Should not be authorized if
      • Traveler is 30 days delinquent in substantiating prior trip
      • Traveler’s Corporate Card is delinquent
      • Traveler’s Corporate Card is lost (report immediately)
    • Should have only one cash advance at a time per trip
    • Documentation requirement: must submit Travel Expense Voucher even if due no additional amount
      • zero-out voucher has same documentation requirements as regular voucher – must also list advance – must attach check if $$ due UC
    • Cancelled or Postponed Trips
    • Un-recovered Advances – taxable after 120 days

T & E Policies & Regulations

v payment of travel4
V. PAYMENT OF TRAVEL
  • PAYMENT OF EXPENSES ON BEHALF OF OTHERS – normally not acceptable except for
    • Co-travelers sharing a room
    • Pre-approved group travel
  • CANCELLATION OF RESERVATIONS – traveler’s responsibility
    • To return refundable deposits to the University
    • Losses due to failure to cancel could be borne by traveler

Section XII REPORTING EXPENSES discusses completion of the Travel Expense Voucher (TEV) and the UC and IRS substantiation and documentation requirements

T & E Policies & Regulations

vi insurance for travelers
VI. INSURANCE FOR TRAVELERS
  • EMPLOYEES
    • Covered 24 hours a day, worldwide while on official University business
      • Begins when traveler leaves residence or campus, whichever occurs last
      • Ends when traveler returns to residence or campus, whichever occurs first
  • VEHICLES – see these references for details
    • Section VII. TRANSPORTATION EXPENSES – various discussions under AUTOMOBILE
    • Link to [dead]

T & E Policies & Regulations

vii transportation expenses
VII. TRANSPORTATION EXPENSES

Shall be reimbursed based on the most economical mode of transportation

&

the most commonly traveled route consistent with the authorized purpose of the trip

Exception must be approved by the chancellor

Employees from same organizational unit planning on traveling together should consider the risk and impact of accident

T & E Policies & Regulations

vii transportation expenses1
VII. TRANSPORTATION EXPENSES
  • GENERAL – refer to text for details about these covered topics
    • Definition
    • Transportation Tickets
    • Lost Tickets
    • Allowable Mileage Expense
    • Surface Transportation Used in Lieu of Air Travel
    • Indirect or Interrupted Itineraries
    • Travel Extended to Save Cost

T & E Policies & Regulations

vii transportation expenses2
VII. TRANSPORTATION EXPENSES
  • AIR TRAVEL – refer to text for details about these covered topics
    • Commercial Airlines – Coach class, Business or First Class, U.S. Flag Air Carriers for travel reimbursed from federal grants and contracts
    • Private Aircraft
    • Chartered Aircraft

>>UCSB has arrangement with UCLA Travel Office for both YCAL and regular air travel reservations

– billing is via inter-campus recharge

– do not expense on voucher

– disclose in comment boxes on voucher

T & E Policies & Regulations

vii transportation expenses3
VII. TRANSPORTATION EXPENSES
  • AUTOMOBILE

Private vehicle is permitted if less expensive than renting a car or alternative modes, or if it saves time

300 mile-per-day rule: IF traveler is authorized (automobile the most economical) actual M&IE up to the daily M&IE limit can be reimbursed for each 300 miles of travel

T & E Policies & Regulations

vii transportation expenses4
VII. TRANSPORTATION EXPENSES
  • AUTOMOBILE – refer to text for details about these covered topics
    • Private Vehicles
      • Mileage Reimbursement
      • Private Vehicle Used in Lieu of Air Travel
      • Fuel, Routine Repairs, and Associated Costs
      • Insurance
    • Rental Cars
      • Authorization to Rent
      • Insurance Coverage
      • Direct Billing
      • Damage to a Rental Vehicle

T & E Policies & Regulations

vii transportation expenses5
VII. TRANSPORTATION EXPENSES
  • AUTOMOBILE – refer to text for details about these covered topics
    • Official Vehicles
      • University Vehicles
      • State of California Pool Cars
    • Miscellaneous Automobile-related Expenses
      • Ferries, bridges, tunnels or toll roads
      • Parking (there are limits on valet parking)

T & E Policies & Regulations

vii transportation expenses6
VII. TRANSPORTATION EXPENSES
  • RAIL OR BUS
  • SHIP
  • OTHER FORMS OF TRANSPORTATION
    • Local Public Transportation, Shuttle Service, and Taxis
    • Motorcycles
    • Special Conveyances

T & E Policies & Regulations

viii subsistence expenses
VIII. SUBSISTENCE EXPENSES
  • GENERAL
    • Lodging and meals and incidental expenses (M&IE) – ordinary and necessary to accomplish University business purpose – expenses incurred within vicinity of workplace or residence not reimbursable
    • Entertainment Meals are reimbursed in accordance with BFB BUS-79, Entertainment

T & E Policies & Regulations

viii subsistence expenses1
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS – (leave last: home or office, return first: office or home)
    • Domestic Travel – Travel Within the United States and Its Possessions
      • Travel – Assignment of Less then 30 Days
      • CONUS (Continental US) Travel: only allowed actual amounts incurred for lodging and M&IE – lodging expenses require original receipts regardless of amounts incurred
      • Daily M&IE cap (Appendix B) shall not be treated as a per diem even though based on the highest per diem rate
      • OCONUS (Outside Continental US) Travel: Alaska, Hawaii and US possessions – allowed non-foreign per diem rates published by Department of Defense (Appendix B)

T & E Policies & Regulations

viii subsistence expenses2
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
    • Domestic Travel
      • Long Term Travel – Assignment of 30 Days or More
      • Daily rate (= monthly lodging + M&IE / days) assumes expenses in one location for 30 days or more arising from use of establishments catering to long-term travelers
      • CONUS Travel: per diem of up to 55% based on an estimate of actual daily expenses incurred for lodging (= rental + utilities + phone / days) and M&IE – the daily 55% M&IE is a cap (Appendix B) for the actual daily estimate, not a flat per diem rate – actual lodging taxes can be separately reimbursed as a miscellaneous expense
      • OCONUS Travel: Alaska, Hawaii and US possessions – allowed up to 55% of non-foreign per diem rates published by Department of Defense (Appendix B)

T & E Policies & Regulations

viii subsistence expenses3
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
    • Domestic Travel
      • Indefinite Travel – Assignments that Exceed One Year
      • IRS one-year applies – travel away from home lasting more than one year in a single location: reimbursements must be treated as income subject to withholding taxes. Therefore subsistence rate may be increased up to 150%
      • Such assignments are limited to 2 years unless Chancellor grants an exception
      • See text for details about these covered topics: indefinite assignment ends prematurely, temporary assignment extended, indefinite assignment interrupted by trips to former residence or to headquarters

T & E Policies & Regulations

viii subsistence expenses4
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
    • Foreign Travel
      • Travel – Travel Assignments of Less Than 30 Days
      • Reimbursed in accordance with the Federal Maximum Travel Per Diem Allowances for Foreign Areas published by the Department of State
      • Begins upon arrival at foreign destination and ends upon departure
      • If actual expenses are claimed the circumstances must be documented in writing. Amount reimbursed may not exceed 300% of location’s established federal rate.
      • See text for details about above covered topics

T & E Policies & Regulations

viii subsistence expenses5
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
    • Foreign Travel
      • Long-Term Travel – Assignments of 30 Days or More
      • Per diem allowance authorized is up to 55% of applicable federal per diem rate (Appendix B) as traveler is expected to seek long-term accommodations. See domestic for estimating and calculating daily rate
      • Indefinite Travel – Assignments that Exceed One Year
      • Domestic rules apply, subsistence rate may be increased up to 150%, must take any annual foreign earned income exclusion into account
      • See text for details about above covered topics

T & E Policies & Regulations

viii subsistence expenses6
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS – See text for details about these additional covered topics
    • Adjustment of Per Diem Rates
      • Adjustment for multiple locations
      • Adjustment for partial days
      • Adjustment for subsistence or lodging provided without charge
    • Use of Non-Commercial Facilities
    • Lodging With a Friend or Relative

T & E Policies & Regulations

viii subsistence expenses7
VIII. SUBSISTENCE EXPENSES
  • TRAVEL OF LESS THAN 24 HOURS

When trip is 12 hours or less

      • Incidental expenses shall not be reimbursed except if meal is an integral part of a business meeting

When trip lasts more than 12 hours but less than 24 hours

      • Domestic (CONUS) Travel – Actual cost of lodging and/or M&IE subject to daily maximum in Appendix B for M&IE
      • Foreign and OCONUS Travel – Actual cost not to exceed federal per diem rate (Appendix B). For continuous travel of 21 hours or more, pay one full per diem

T & E Policies & Regulations

viii subsistence expenses8
VIII. SUBSISTENCE EXPENSES
  • PAYMENT OF GROUP SUBSISTENCE EXPENSES

When the University negotiates group lodging and meal rates, vendor may be paid either by group leader or by billing the University

Group travelers may claim reimbursement as follows:

    • Group leader who pays part or all of groups expenses must provide invoice/receipt showing payment in full
    • Group members may claim reimbursement for part of expenses not paid by group leader
  • TRANSIENT OCCUPANCY TAX EXEMPTIONS
    • See Accounting Manual chapter T-182-75 for details and a list of cities and counties in California that grant the exemption to University employees

T & E Policies & Regulations

ix miscellaneous travel expenses
IX. MISCELLANEOUS TRAVEL EXPENSES
  • Reimbursable when ordinary and necessary to accomplish the official business purpose of the trip, including
    • Business office expenses
    • Special fees for foreign travel
    • Registration fees
    • Actual costs for lodging taxes (not included in CONUS per diem rates)
    • Charges for checking and storing baggage, excess baggage fees, all with justification
    • Other ordinary and necessary expenses not included in the above categories

T & E Policies & Regulations

x intercampus travel expenses
X. INTERCAMPUS TRAVEL EXPENSES
  • Procedures for administration of intercampus travel for both employees and visitors – see actual Policy text for details on the following topics
    • FUNDING CAMPUS RESPONSIBILITIES
      • Travel Funded by a Single Campus
      • Travel Funded by Two or More Campuses
      • Missing Original Receipts
      • Outstanding Cash Advances
    • HOME CAMPUS RESPONSIBILITIES

T & E Policies & Regulations

xi special travel situations
XI. SPECIAL TRAVEL SITUATIONS
  • UNIVERSITY TRAVELERS – see policy text for detailed discussion of topics listed below
    • Visiting Academic Appointees covering topics such as Authorized Advances and Return Travel
    • Faculty Members on Sabbatical Leave
    • Students
    • Post-Docs and Other Non-degree Candidates

T & E Policies & Regulations

xi special travel situations1
XI. SPECIAL TRAVEL SITUATIONS
  • NON-UNIVERSITY TRAVELERS– see policy text for detailed discussion of topics listed below
    • General Regulations
    • Prospective employees
    • Independent Contractors and Consultants
    • Inbound Travel - Temporary Assignments
    • Foreign Visitors and Scholars
    • Spousal Travel
    • Athletic Travel - Spouse and Other Family Members

T & E Policies & Regulations

xii reporting travel expenses
XII. REPORTING TRAVEL EXPENSES

Except for direct billing arrangements that have been approved in advance, a Voucher must be processed even if no reimbursement is due the traveler

UCSB’s official travel reimbursement form is the web-based Travel Expense Voucher (Web TEV)

https://apps.accounting.ucsb.edu/travel/Secure/Login.aspx

T & E Policies & Regulations

xii reporting travel expenses1
XII. REPORTING TRAVEL EXPENSES
  • REPORTING PERIOD – submit to Accounting within 21 days of end of trip
      • Or monthly if for recurrent local travel
      • Or quarterly if trip lasts more than 90 days
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
    • Substantiation of Expenses
      • Date/time of departure/return and any personal leave taken while on official travel status
      • Origin/destination and route taken. Travel within local area. Continuous travel between points, deviation from standard route
      • Purpose of travel or nature of business benefit
      • Amount of each expenditure, listed by date and location
      • Group leader’s expenses must include names of participants

T & E Policies & Regulations

xii reporting travel expenses2
XII. REPORTING TRAVEL EXPENSES
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
    • Documentation Requirements
      • Receipts – original of following must be submitted
        • All airline expenses
        • All lodging expenses, except where long-term per diem is authorized

NOTE: traveler shall not be reimbursed for lodging expenses unless the receipt presented by the traveler contains itemized charges for the room, e.g., taxes, telephone, etc.

        • Rental car expenses
        • Exceptional meal expenses of $75 or more
        • Local transportation costing $75 or more
        • Each miscellaneous expense of $75 or more

Departments/control points may be more restrictive

T & E Policies & Regulations

xii reporting travel expenses3
XII. REPORTING TRAVEL EXPENSES
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
    • Documentation Requirements
      • Receipts – see policy text for documentation of expenses relating to private aircraft, extraordinary items, car damage, gifts for host, agenda’s documenting registration fees, electronic, emailed and faxed receipts
      • Travel Packages Purchased from Internet Vendors cannot be used for business-related travel unless the traveler has confirmed that each aspect of the package will be separately itemized
      • Missing Original Receipts – explanation must be attached with certification that the traveler has not and will not seek reimbursement from any other source

T & E Policies & Regulations

xii reporting travel expenses4
XII. REPORTING TRAVEL EXPENSES
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
    • Certification of Travel Expense

Traveler must sign the TEV certifying amounts claimed are a true statement of the expenses incurred on official University business and that the original of all required receipts has been submitted

  • RETURN OF EXCESS ADVANCE AMOUNTS
    • If advance exceeds expenses, payment due shall be submitted with the TEV. Make check payable to UC Regents

T & E Policies & Regulations

xii reporting travel expenses5
XII. REPORTING TRAVEL EXPENSES
  • APPROVAL OF TRAVEL EXPENSE VOUCHER (TEV) FOR PAYMENT
    • Must be approved for payment by traveler’s department head or other officially delegated/re-delegated individual
    • Must be impartial, traveler cannot approve own reimbursement
    • Employee shall not approve travel expenses of individual
      • To whom he/she reports direct or indirectly
      • Who is a near relative

Use UCSB’s online Web TEV for travel less than 30 days

Use paper TEV for travel 30 days or longer, relocations, removals, 2nd interview, house hunting trips

T & E Policies & Regulations

appendices travel
APPENDICES Travel
  • MILEAGE REIMBURSEMENT RATES FOR PRIVATE VEHICLES AND AIRCRAFT
  • LODGING AND M&IE REIMBURSEMENT CAPS
  • TRAVEL OF LESS THAN 24 HOURS M&IE REIMBURSEMENTS
  • REDUCTION IN M&IE PER DIEM FOR MEALS FURNISHED WITHOUT CHARGE
  • PRORATING PER DIEMS FOR TRAVEL INVOLVING MULTIPLE LOCATIONS
  • INTERCAMPUS TRAVEL EXPENSE TRANSFER APPROVAL
  • IRS TAX GROSS UP FORMULA

T & E Policies & Regulations

i references moving relocation
I. REFERENCES Moving, Relocation

Letters and delegations from the President and Senior Vice President

Academic Personnel Manual, Sections 550, 560, 561

Business and Finance Bulletin G-28, Policy and Regulations Governing Travel

Related Accounting Manual Chapters

Internal Revenue Code Sections and Service Announcements

T & E Policies & Regulations

ii purpose moving relocation
II. PURPOSE Moving, Relocation

Sets forth the policy and procedures governing the payment of moving expenses and relocation allowances for non-exclusively represented staff employees at the nine campuses and the Office of the President

T & E Policies & Regulations

iii scope moving relocation
III. SCOPE Moving, Relocation

The following employee classifications are covered by these guidelines:

  • 1) Senior Managers;
  • 2) Managers, Senior Professionals, and Professionals; and
  • 3) Support Staff.

Included as an appendix are the policies related to moving expense payments for academic personnel

T & E Policies & Regulations

iv definitions moving relocation
IV. DEFINITIONS Moving, Relocation
  • MOVING EXPENSES
    • Reasonable costs incurred by new appointees or by current employees transferring
      • Conventional mode, direct route, reasonable time
    • Household goods, personal effects
    • Cost of travel: individual and immediate family
  • RELOCATION ALLOWANCE
    • NOT reimbursement of relocation costs
    • Rather, an offset of higher living costs not to exceed 25% of annual salary
      • First 4 years: 40%, 30%, 20%, 10%
    • NOT eligible: UC employees, CA residents

T & E Policies & Regulations

v authorities moving relocation
V. AUTHORITIES Moving, Relocation
  • MOVING EXPENSES
    • New Appointees: Delegated to Chancellors, Deans
      • See Appendix C for eligible ranks and percentages
    • Transferring Employees: Chancellor approves
    • Exceptions: Chancellor when required due to extenuating circumstances
      • Limited to actual cost if deemed ordinary and necessary
      • Supported by original receipts
  • RELOCATION ALLOWANCES
    • Delegated to Chancellors

T & E Policies & Regulations

vi policies and procedures moving expenses
VI. POLICIES AND PROCEDURES — MOVING EXPENSES
  • SENIOR MANAGERS
    • Eligibility for Reimbursement:
      • New hires/appointees or transferring employees whose new work location is outside reasonable commuting distance
    • Reimbursable Expenses – reasonable expenses for
      • Transporting household goods, personal effect
      • Appointee/employee and members of household – one way travel not to exceed cost of airfare
      • Meals and lodging: while en route plus one day each at old and now locations in accordance with G-28
      • See policy text for details on transporting autos, packing and crating, storage and insurance, house seeking and temporary living expenses, etc.

T & E Policies & Regulations

vi policies and procedures moving expenses1
VI. POLICIES AND PROCEDURES — MOVING EXPENSES
  • MANAGERS, SENIORS PROFESSIONALS, AND PROFESSIONALS
    • Eligibility for Reimbursement
      • See policy text for variations on employee transfers
      • Subject to 50% limitation for new appointees
    • Reimbursable Expenses
      • See policy text for further details
  • SUPPORT STAFF
    • Eligibility for Reimbursement
      • University pays when employee is required to transfer
    • Reimbursable expenses
      • See policy text for details

T & E Policies & Regulations

vii tax treatment of moving expenses
VII. TAX TREATMENT OF MOVING EXPENSES
  • NONTAXABLE EXPENSES – must meet these three tests
    • Related to Start of Work – move made in connection to work at new location and incurred within one year
    • Time Test – must be employed 39 weeks during 12 months following move
    • Distance Test – new job location must be at least 50% farther then former commuting distance

Includes moving household goods, personal

effects, lodging expenses but excluding meals

T & E Policies & Regulations

vii tax treatment of moving expenses1
VII. TAX TREATMENT OF MOVING EXPENSES
  • TAXABLE EXPENSES – must be included in gross income as taxable wages
    • Travel expenses, meals, lodging for pre-move house-hunting trip
    • Meals, lodging while in temporary quarter at new location
    • Rental car costs while primary auto is being shipped
    • Meal expenses while moving from old to new residence
    • See policy text for real estate expenses (items 5 through 8) and footnote on page 11
    • See policy text for details on other taxable expenses including mileage in excess of current rate for removals

T & E Policies & Regulations

viii payment procedures moving relocation
VIII. PAYMENT PROCEDURESMoving, Relocation
  • ADVANCE PAYMENTS
    • Should not exceed 75% of estimated reimbursements
    • Approved by Chancellor or designee
  • PAYMENTS MADE DIRECTLY BY THE UNIVERSITY
    • Transportation of household goods, personal effects
    • Must be requisitioned by purchase order
    • Subject to 50% limitation for certain classifications
  • REIMBURSEMENT PAYMENTS
    • Nontaxable reimbursements must be on Travel Expense Voucher
    • Any taxable amounts must be properly tax coded
  • TAX REPORTING
    • Required for both taxable and nontaxable amounts
    • Taxable amounts are subject to withholding

T & E Policies & Regulations

ix responsibilities moving relocation
IX. RESPONSIBILITIESMoving, Relocation

Department Head – approves the payment of moving expenses for nonacademic personnel

See Appendix A for approving moving expense payments for academic personnel

Accounting Office – reviews all supporting documentation prior to payment for allowability, proper approvals. Responsible for appropriate tax coding.

T & E Policies & Regulations

appendices moving relocation
APPENDICESMoving, Relocation
  • Academic Personnel Manual
    • APM – 550 RECRUITMENT, Moving Expenses for Intercampus Transfer
    • APM – 560 RECRUITMENT, Removal Expenses/General
    • APM – 561 RECRUITMENT, Removal Expenses/Assistants
  • Policy on Relocation Allowance
  • Moving Expense Payment Eligibility (Nonacademic Positions)

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i references entertainment business meetings
I. REFERENCES Entertainment, Business Meetings

Letters and delegations from the President and Senior Vice President

Other Business and Finance Bulletins

  • G-28 Policy and Regulations Governing Travel
  • G-32 Reimbursement for Overtime Meals
  • G-41 Employee Non-Cash Awards
  • G-42 Gifts Presented to Non-Employees on Behalf of the University
  • G-43 Policy on University Membership in Organizations

Related Accounting Manual Chapters

  • A-235-27 Administrative Fund Payments
  • D-224-17 Delegation of Authority—Signature Authorization
  • D-371-12.1 Disbursements: Accounting for and Tax Reporting of Payments Made through the Vendor System
  • D-371-16 Disbursements: Approvals Required
  • T-182-77 Taxation of Scholarship and Fellowship Grants and Educational Assistance

Internal Revenue Code, Disallowance of Certain Entertainment Expenses

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ii purpose entertainment business meetings
II. PURPOSE Entertainment, Business Meetings

This Bulletin outlines University policy and procedures governing the manner and extent to which the University may provide hospitality as part of an entertainment event.

The Bulletin also addresses meals provided in connection with business meetings, meals furnished to employees, meals provided to student athletes, and meals provided for other occasions.

Each campus may establish more restrictive procedures.

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iii scope entertainment business meetings
III. SCOPE Entertainment, Business Meetings

This Bulletin governs the appropriate use of University funds for entertainment functions, business meetings, and other occasions when meals and/or light refreshments are served.

The Bulletin does not apply to the University-managed Department of Energy Laboratories.

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iv definitions entertainment business meetings
IV. DEFINITIONS Entertainment, Business Meetings

This section covers concepts such as:

  • Alcoholic beverages, allowability, approving authority, business meeting vs. entertainment expenditures, exceptional expenditures (see slide), guests, light refreshments, meal, official host, reimbursement, unallowed expenditures (see slide), work location

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iv definitions entertainment business meetings1
IV. DEFINITIONS Entertainment, Business Meetings
  • Exceptional expenditures– those exceeding the per-person maximum rates for meals and light refreshments specified in Appendix A

Orcertain types of hospitality, such as:

    • Entertainment of the spouse or partner of a host or a guest;
    • Tickets to a sporting, theatrical, or musical event; and
    • A cash contribution which includes the cost of a meal or registration fee made to a nonprofit organization in connection with an employee’s attendance at a fundraising event.

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IV. DEFINITIONS Entertainment, Business Meetings
  • Un-allowed expenditures– the following may not be reimbursed:
    • Expenses that are lavish or extravagant under the circumstances
    • Expenses that represent additional taxable income to an employee or student
    • Monetary contributions to a political campaign or candidate;
    • Expenses for employee birthdays, weddings, anniversaries, or farewell gatherings (excluding celebrations for retirement or for employees separating from University employment with at least 5 years of service).
    • The purchase of property or services for personal use or for a non-business reason
    • Expenditures using restricted funds that are not permitted under the terms governing those funds.

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v university policy entertainment business meetings
V. UNIVERSITY POLICYEntertainment, Business Meetings
  • In providing hospitality to campus and/or community audiences, the event…
    • Must support mission of University
    • Must be in accordance with prudent business judgment
    • Must be based on reasonableness, allowability, benefit to the University, budget and availability of funds
    • May not result in taxable income to employee or student

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V. UNIVERSITY POLICYEntertainment, Business Meetings
  • AUTHORITY – issued by Senior Vice President, Business and Finance (UCOP)
  • ALLOWABLE EXPENSES – usually meals and light refreshments – see text for details
    • Entertainment-Related Expenditures
      • University employee on travel status
      • Prospective donors, employees, and student appointees
        • Event tickets –exception
      • Visitors, guests, and volunteers
      • Spouse/partner of a University guest or host – exception
      • Cash contributions included in fundraiser fee - exception

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v university policy entertainment business meetings2
V. UNIVERSITY POLICYEntertainment, Business Meetings
  • ALLOWABLE EXPENSES – usually meals and light refreshments – see text for details
    • Business meeting hospitality – must occur infrequently, benefit UC, be reasonable and appropriate to unit’s function
      • Employee morale-building activities – exception
      • On-the-job meals as condition of employment
      • Meals provided to students – athletic teams, recruitment, class, orientation, commencement, government, association, meeting between student and faculty/staff

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vi tax treatment of entertainment expenditures
VI. TAX TREATMENT OF ENTERTAINMENT EXPENDITURES
  • IRS: reimbursement is income to employee if
    • Event not related to employees job
    • Expense is lavish, extravagant under circumstances
    • Official host (designated employee) not present
    • No substantiating documentation

Such expenses will not be paid by the University

  • Deductible expenses must be directly related to or associated with the active conduct of official business
    • General expectation of deriving benefit from event
    • Actual engagement in business discussion occurred at event
    • Principal nature of event was active conduct of business
    • Expense incurred was for University host(s) and guest(s)

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vii approval of expenditures entertainment business meetings
VII. APPROVAL OF EXPENDITURESEntertainment, Business Meetings
  • GENERAL APPROVAL REQUIREMENTS FOR REIMBURSEMENT – expenditure
    • Serves clear and necessary business purpose
    • Is reasonable, cost-effective use of funds
    • Is allowable, does not create income to participant
    • Funds are available and allowable under fund source
    • Equally effective alternatives were considered

Department head (or equivalent authority) is authorized to approve

    • Employee shall not approve expenses of individual to whom he/she reports direct or indirectly, i.e. approving authority should be the supervisor or higher classification

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VII. APPROVAL OF EXPENDITURESEntertainment, Business Meetings
  • EXCEPTIONAL EXPENDITURES – approval required
    • Written justification as to why higher costs were unavoidable and necessary
    • Exception approver must assure justification is adequate
    • Limited to actual documented costs incurred
  • AUTHORITY FOR EXCEPTION TO BULLETIN
    • Delegated to Chancellor
    • Re-delegations by Chancellor are in writing to a few high-level officials and may not be re-delegated further

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viii reimbursement documentation entertainment business meetings
VIII. REIMBURSEMENT DOCUMENTATIONEntertainment, Business Meetings

>> Expenses of $75 or more per occasion must be supported by itemized receipts – missing documentation must be explained

  • REIMBURSEMENT OR PAYMENT REQUEST
    • Use UCSB’s Form-5E8 – form specifies documentation requirements of this Bulletin
    • See Appendix B for host signature requirements
  • ADDITIONAL DOCUMENTATION REQUIRED FOR CASH CONTRIBUTIONS
    • Business relationship with non-profit, copy of transmittal letter, statement from non-profit with detailed breakdown
  • BUSINESS MEETING DOCUMENTATION
    • Expense must be necessary, integral part of business meeting and not a matter of personal convenience
  • AUTHORIZED RATES FOR MEALS AND LIGHT REFRESHMENTS – Appendix A

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viii reimbursement documentation entertainment business meetings1
VIII. REIMBURSEMENT DOCUMENTATIONEntertainment, Business Meetings
  • FUNDING SOURCE RESTRICTIONS
    • State Funds – may not be charged an expense which is an exception, or used for alcohol
    • Contract and Grant Funds – can be used only if specifically authorized by the contract, budget or agency policy – department responsibility
    • Other Funds – only if costs conform to restriction imposed by fund source and policy, the stricter of which governs
  • FINANCIAL CONTROLS
    • Payment to be made directly to the individual or vendor
  • QUANTITY PURCHASES
    • Inventory Record for Quantity Purchases (Appendix C) should be maintained and made available upon request

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ix responsibilities entertainment business meetings
IX. RESPONSIBILITIESEntertainment, Business Meetings
  • Vice President-Financial Management
    • Adjusts per person rates (Appendix A)
    • Issues appropriate processing procedures
  • Department Head (equivalent authority)
    • Ensures compliance with University policy, fund source restrictions, appropriate documentation
    • Responsible for approval of payment request form and any inventory records of quantity purchases
  • Accounting Office
    • Ensures reimbursement requests are made in accordance with Bulletin – allowable claims, proper approvals in place, performs post audit review, record retention

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slide75
UCSB Entertainment forms:
  • Payment Request: Expenditures for Entertainment, Business Meetings and Other Occasions
  • Blanket Prior Approval Request: Business Meeting & Entertainment (Form U5-8EA)
  • Prior & Exceptional Approval Worksheet for Entertainment (Form U5-8EW)

APPENDICES

Entertainment, Business Meetings

  • MAXIMUM RATES FOR MEALS AND LIGHT REFRESHMENTS
  • APPROVAL OF EXPENDITURES
  • INVENTORY RECORD FOR QUANTITY PURCHASES

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