Travel Expenses-General Information

The University's reimbursement policies are based on IRS guidelines for an accountable plan, which allows it to reimburse employees for authorized business expenses with no effect on compensation. The University pays or reimburses reasonable and necessary expenses for University travel, with approval of your administrative superior (see 2:210).

Where feasible and appropriate, you should have the University pay pre-trip travel expenses before the trip. Eligible expenses you pay are reimbursable after the trip. For additional guidance on travel, see the Accounting Services Web site or call Accounting Services at 882-TRIP.

Where feasible, when the University pays the cost of travel by third parties such as candidates and consultants, the department should work with the individuals in order to take advantage of University discounts and processes, e.g., booking flights through use of the Transportation Purchasing Card.

Method of Transportation

With the approval of your administrative superior, you may select the method of transportation that best meets the needs of the University and you.

Airfare

To obtain airfare:

• Use a travel agency and make the purchase through a departmental Transportation Purchasing Card (4:051). This enables you to take advantage of airfare discounts and reduced transaction fees for University travel.
• Go through an Internet site or a consolidator and make the purchase through a departmental Transportation Purchasing Card.
• Purchase tickets using your own funds and then request reimbursement after the trip by including the original used passenger coupon with your request (when using ticketless travel, attach the original itinerary). If you incur a transaction fee, you will be reimbursed only up to the maximum amount the contracted agencies charge.
• Must obtain the lowest available fare (coach).
• The original itinerary and/or receipt is required for reimbursement on a Travel Expense Voucher (UM Form 11).

Personal Vehicle

The official reimbursement rate for mileage is on the Accounting Services Web site. See 9:030 for liability insurance coverage when using your vehicle.

If a personal vehicle is used for official University business for a distance in excess of 400 miles one-way or 800 miles round trip, a cost comparison must be performed listing the costs associated with driving versus flying. The cost comparison should be made prior to the trip and for the same dates as the planned business trip. The driving cost estimate should include mileage, meals and lodging en route, and associated highway toll charges. The airfare cost estimate should include the roundtrip cost of the lowest available commercial airfare prior to the date of the trip, roundtrip mileage to the airport, airport parking, taxi/shuttle expense from the airport to the business destination or rental car charges at business destination if necessary. The reimbursement amount claimed must be the lesser of the lowest cost estimated by flying or driving. A copy of the flying versus driving cost comparison must be attached to the travel expense report along with all supporting documentation to substantiate the cost estimates.

Rental Car

See 4:053 for information on renting a vehicle.

Airport Shuttle

To use one of the shuttle services that operate between Columbia and the St. Louis and Kansas City airports, arrange payment through your department's Transportation Purchasing Card (See 4:051) either directly with the shuttle service or through a travel agency.

Lodging

Select the place and type of lodging that best meet the needs of the University and you. Reasonable and necessary amounts are allowed for lodging.

• When you purchase goods and services from Missouri hotels for University purposes, request that the bill exclude Missouri taxes. At the time of check-in, you should present:
  1. A copy of the University's Missouri Sales and Use Tax Exemption Certificate.
  2. Your University identification card.
  NOTE: This exemption is most likely to be granted if you use your University Corporate Card (See 4:020).
• When necessary, arrange direct billing of lodging expenses. The request must include the University's tax ID number in order to exempt the University from sales tax.
• When a deposit is required for lodging, contact Accounting Services. They have Purchasing Cards designated for this purpose.
• A receipted, itemized statement furnished by the lodging place and documentation of payment are required for all lodging expenses. Summary statements provided by credit card companies are not acceptable as documentation of payment.

Meals

Reasonable and necessary meal expenses you incur during authorized University travel are reimbursable (See 2:090). When a registration fee includes the cost of meals or meals are provided, the traveler must not claim the same items.

Registration Fees

• Pay conference/meeting registration fees with a Purchasing Card. If that is not feasible, pay on a non-PO voucher, noting that there is an enclosure (send the original registration and a copy (in an envelope) with the voucher.
• Document approval of the registrant's administrative superior.
• If you pay the registration fee yourself, you may claim reimbursement after the event.

Other Expenses

Reimbursements will be made for other expenses under the following circumstances:

• Telephone and Internet Charges - Expenses incurred for official business.
• Miscellaneous Transportation & Related Expenses - When necessary to carry out purpose of trip.

Corporate Travel Card

Employees who travel on University business are eligible to apply for a corporate travel card to use in lieu of personal funds to pay business-related travel expenses and to obtain travel cash advances.

Reimbursement Process

Request reimbursement of travel expenses on a Travel - Trip Expense Detail form (UM 11) or a Travel - Daily Expense Detail form (UM 11A). Complete and print the Excel version. Only the most current version is accepted for processing. See instructions for the forms at this site also.

• Attach itemized receipts for lodging expenditures and any expenditure over $75.
• Have the traveler sign the Expense Detail form.
• Obtain approval from the traveler's administrative superior and an administrative official responsible for the funds from which the expenses are being paid.
• Enter a non-PO voucher in PeopleSoft and record the voucher number on the Expense Detail form.
• Submit the Expense Detail form to Accounting Services.

Timeliness Requirements

There are two requirements for timely accounting for expenses:

• You must return any excess reimbursement or expense advance (see 2:240) when due but no later than 120 days after the expense is paid or incurred. Failure to comply may result in any excess expense advance being deducted from payroll earnings.
• You must properly account for trip expenses within 60 days after the end of the trip on which the expenses are paid or incurred. For expenses reported more than 60 days after the end of the trip, you must document the reason for the delay. Reimbursement is subject to the availability of funds and the department responsible for funding has the discretion to deny reimbursement. If reimbursement is made, it will be added to your taxable compensation.

Taxable Travel Payments

Process taxable travel payments as follows:

• Prepare Travel - Trip Expense Detail (UM 11) and attach receipts (Do not enter the voucher into PeopleSoft Accounts Payable).
• Have the employee and the employee's administrative superior sign the travel form.
• Obtain approval from the traveler's administrative superior and an individual who is authorized to sign on the funds from which the expenses are being paid.
• Prepare an Additional Pay Form (APF) and attach the Trip Expense Detail.
• Have an authorized signer for the ChartFields charged sign the APF.
• Forward the documents to Accounting Services, 325 Jesse. After their review, they will send the APF to Payroll to be paid on the next pay cycle.

Travel Expenses Paid by Other Organizations

Travel expenses that will be reimbursed by another organization rather than by the University should not be charged to the University. The cost of airline tickets and other travel expenses should be borne by the traveler and the traveler reimbursed directly from the organization.