Current through all regulations passed and filed through March 18, 2024
The version of this rule that includes live links to associated
resources is online at https://www.ohio.edu/policy/41-121.html
(A) Overview
(1)
Section
126.31 of the Revised Code
enables employees of the university to be reimbursed for actual and necessary
travel and other expenses incurred while attending a gathering, conference or
convention or while performing official duties related to university business
inside or outside the state of Ohio if authorized by the university. This
policy governs the travel of faculty, staff, non-employees and official guests.
The university may pay for or reimburse individuals for reasonable, authorized
and appropriately documented travel and entertainment ("travel expense") as
described in this policy. This policy adheres to the internal revenue service
(IRS) accountable plan rules that require employees and non-employees to
properly document and account for all business and travel
expenses.
(2)
When booking international travel, it is necessary for
travelers to abide by all federal travel guidelines, restrictions, and
requirements (e.g., Fly America Act, OFAC (office of foreign assets control)
Cuba license requirements, etc.). The university's international travel webpage
contains links and references to current pertinent guidelines. Further, travel
to OFAC restricted countries requires advance approval from insurance
carriers.
(3)
Persons traveling on university business should incur
the lowest practical and reasonable expense and complete the travel process in
an efficient and timely manner. University travelers have the duty to avoid
impropriety, or even the appearance of impropriety, in any travel
expense.
(4)
Reimbursement shall not be claimed for items provided
free of charge, obtained through the use of university frequent flyer miles or
other rewards/points programs, or costs which are reimbursable by any other
source.
(5)
Any upgrades or additional costs (such as seat
upgrades, hotel room upgrades, or additional checked baggage - see paragraph
(A)(6) of this rule) must be approved prior to booking travel and will only be
covered as a reasonable accommodation for employees with a disability or
accommodate need as documented by the office for university accessibility. Any
employee requiring an accommodation should submit a request to the office of
university accessibility.
(6)
All travel must utilize current university preferred
supplier(s) unless a prior exception is obtained. Any exception to this
requirement is documented under the relevant paragraph of this policy. All
other exceptions are limited to very rare sets of circumstances and will be
reviewed based on merits and substantiation of each scenario. Utilizing the
"Travel Management Company" (TMC) meets the requirement of utilizing a
preferred supplier.
(7)
Following travel, all travel must be substantiated and
submitted as required on the "Travel Expense Report" or TER ("substantiation
process").
(8)
Planning units may choose to make more restrictive
policies but will be responsible for monitoring and enforcing those
restrictions. Audits will be performed against departmental practices.
(B)
Spousal travel
As a general practice,
spouse, domestic partner, and family travel will not be reimbursed by the
university. A spouse's travel may be reimbursed, at the university's expense,
if the spouse's presence has a documented business purpose and pre-approval has
been obtained in accordance with the policy. For vice president and deans,
spousal travel requires prior approval of the president or provost; all others
must obtain the prior approval of the appropriate dean or vice president. A
copy of the approval must be submitted with the TER or attached to the
university credit card transaction.
(C)
Transportation
(1)
University vehicles
University owned or leased vehicles are maintained for the
use of employees on university business. University policies govern usage and
rental procedures. Liability coverage while operating a university vehicle is
the responsibility of the university.
(2) Rental
vehicles -
external
(a)
Rental
vehicles should be procured through the TMC, utilizing an approved payment
process. Rental vehicles can also be rented, in person, directly from a local
office location from the university's preferred supplier(s). University
employees may register for car-rental company membership cards that simplify
rental procedures. Contact the purchasing office to apply.
(b)
Rental car reservations booked using university preferred
supplier(s), must reference the business account number on the rental car
contract or agreement for the university driver protection coverage to apply
domestically for university travel. No other insurance should be purchased, and
will not be reimbursed for domestic rental. If purchasing from a non-preferred
rental car supplier, additional insurance should be purchased when traveling
domestically and will be reimbursed.
(c)
The minimum age
for car rentals is eighteen years of age; the minimum age for truck rental is
twenty-one years of age for all university preferred supplier(s). All drivers
must be either a university faculty or staff, a university student, or a guest
on university business.
(d)
Rental car insurance for vehicles must be obtained for
travel outside of the United States of America (USA) only, as available in
country, and is reimbursable. When renting vehicles outside of the USA the
statutorily required coverage for that jurisdiction must be
purchased.
(e)
Vehicles for individual travelers shall be in the
intermediate or smaller vehicle class unless a business purpose warrants a
larger size. Prior approval by the traveler's "Chief Financial and
Administrative Officer" (CFAO) or designee, of an upgraded vehicle is required
and the approval must be attached to the transaction as part of the
substantiation process.
(3)
Privately owned vehicles - mileage rate
Reimbursement is made
to the university traveler using the IRS's standard mileage rate applicable on
the date of travel. The mileage rate covers all expenses incurred by the use of
a privately owned automobile for university business, therefore, the university
will not pay for or reimburse gasoline, insurance, maintenance and car washes.
For university employees that receive an auto allowance, the allowance is
provided in place of mileage reimbursement for all travel. When more than one
university traveler is transported in a privately owned auto:
(a)
If the auto-owner
is the university traveler, only the auto-owner can claim
mileage.
(b)
If the auto-owner is not a university traveler, only
one university traveler per auto can claim mileage.
(4)
"Drive vs Fly"
rule
Mileage is reimbursable regardless of
the number of miles traveled, however, the "drive vs fly" rule will
apply.
(a)
Travelers who choose to drive rather than fly to
business destinations may be reimbursed per diem and lodging (if necessary) for
a total of two full driving days (one day before and one day after the official
business).
(b)
When two or more staff travel together in a personal
vehicle, the mileage reimbursement can only be reimbursed to the driver of the
personal vehicle. Each traveler is entitled to the allowable per diem and
lodging.
(c)
The mileage reimbursement cannot exceed the best
available method of transportation documented prior to the travel. To qualify
for reimbursement when driving longer distances normally accomplished by
flying, the business expense must be the lesser of the actual mileage and
parking expense at the business location or the total of:
(i)
Most economical
and practical means of airfare (the traveler must supply a quote from the
university TMC)
(ii)
Roundtrip mileage to the airport
(iii)
Airport parking
(no higher than the contracted rate with the university preferred
supplier)
(iv)
Ground transportation (not rental car) to/from airport
to business location
(5)
Standard
distances between travel points
(a)
The first point-of-origin on a travel expense should be
the traveler's primary university work site (per payroll office records). If
you begin your business travel from an alternate location, you should list that
location only if the mileage to the destination is less than the mileage from
your work site to the same destination.
(b)
If your home is
not located in the same city as your primary work site and you begin your
business travel from home, mileage between work and home cannot be included in
the mileage reimbursement totals. In addition, travel from your home to a point
between your home and your primary work site cannot be submitted for mileage
reimbursement.
(6)
Taxi, limousine, bus, and train
Taxi, limousine, bus, train and other
local conveyances will be reimbursed. If the total cost of a single expense is
less than seventy-five dollars, a receipt is not required for transportation
related costs. Such transportation must be limited to travel between official
stations and transportation terminals, and/or places of lodging and places of
university business. Tips for taxi or shuttle are reimbursable per customary
tip rates for the location.
(D) Air travel
(1) Commercial airlines
(a)
Commercial air travel
shall be purchased through the TMC utilizing an approved payment
process.
(b)
Flights longer than five hours of continuous airtime,
from point to point, qualify for a less than first class upgrade (e.g.,
business class).
(c) Frequent flyer
miles: The Ohio ethics commission has issued "Advisory Opinion No. 91-010,"
which prohibits the personal use of frequent flyer credits by state officials
and employees when the credits have been accrued during official state business
travel. Therefore, personal frequent flier miles may
not be accumulated for business travel. This opinion applies to all
university travelers.
(2)
University air transportation service
University personnel are encouraged to schedule university
planes for business travel. Contact the university airport
to make reservations.
(3) Private or leased aircraft
Private aircraft expenses may be reimbursed if the pilot has a
copy of an appropriate, current pilot certificate and proof of insurance (hull
and liability) on file with the risk management
office.
Reimbursement will be made based on the U.S. general
services administration (GSA) mileage rate in effect at the time of travel. The
mileage rate is intended to cover all costs associated with the operation of
the plane, including but not limited to, gasoline, insurance, and
maintenance.
(4)
Fly America Act
In accordance with the Fly America Act,
when international air travel is funded by a federal grant, the university must
use a U.S. flag carrier service except under certain circumstances. The TMC can
assist university travelers in complying with this requirement.
(5)
Small
regional or remote airports
The TMC may be able to assist with
booking small regional or remote air transportation services. If the TMC is
unable to procure the booking, travelers may purchase their booking directly
and provide documentation from the TMC of their inability to
assist.
(6)
Ancillary fees charged by airline
Ancillary fees charged by airlines,
(e.g., seat assignments, baggage fees, excess baggage fees) are reimbursable
with a reasonable business-related justification.
(E) Lodging
(1)
Lodging shall be booked through the TMC and paid using an
approved payment method.
(2)
Itemized receipts are always required
for lodging. If meals are included on a lodging bill, a separate itemized
receipt is required for meals. Extra room costs such as movies, equipment or
other personal or incidental costs cannot be paid or reimbursed unless
specifically identified in policy (see paragraph (G) of this rule for
additional guidance).
(a)
Conference hotels
Conference hotels can be booked during
the conference registration process using an approved payment method. Travelers
should check to see if the TMC has the conference rates or better.
(b)
The
sixty-mile rule
Overnight lodging is allowable only if
the destination is further than sixty miles from the traveler's primary
university work site. The sixty-mile minimum does not apply to faculty teaching
at regional campuses or when attending a multi-day conference.
(c)
Cost
of lodging
Allowable cost is the single room rate
plus tax, unless the other party is also on authorized university travel.
Please refer to the tax office website for states providing tax exempt status
to the university.
(d)
Reduced rate options
Almost all hotels and motels have
significant rate reductions for government employees, though the number of
rooms at the discount may be limited. Be prepared to show a university ID upon
arrival.
(e)
Non-traditional lodging
Non-traditional lodging is allowable in
accordance with the risk management process.
(F) Meals
(1)
Business meeting meals or entertainment
(a)
Business meeting
meals or entertainment must have a business purpose and must include two or
more persons (at least one non-university employee). Costs should be reasonable
and customary for the location. Itemized receipts are required. Business meals
must be deducted from the claimed per diem for any employees
attending.
(b)
Alcoholic beverages: Regardless of the payment method
used, alcoholic beverages are permissible only when associated with a business
meeting meal or official university entertainment. Alcohol must be charged to a
foundation account whose guidelines permit the expense.
(2)
Same day
travel
University
travelers do not qualify for personal meal reimbursement during same-day
travel. IRS regulations require that an employee be away from home
substantially longer than an ordinary day's work and during the time away from
home, need sleep or rest (referred to as the "overnight rule" - i.e., overnight
stay is required). Please see "IRS Publication 463 Chapter 1 - Traveling Away
from Home."
(3)
Overnight travel
(a)
The university provides per diem reimbursement to
faculty, staff and guests while traveling on official business per federal GSA
rates based on location of the travel destination. The per diem allowance is a
daily fixed dollar amount provided for meals and incidentals. It can include up
to three meals per day, and the following incidentals: laundry, dry-cleaning,
and gratuities (tips) to waiter/waitress, porters, bellhops, stewards, etc. and
is paid to the traveler after the trip. Regardless of departure and arrival
times on the first and last day of travel, per IRS guidelines, travelers can
receive seventy-five per cent of the per diem rate for the first and last day
of travel.
(b)
If circumstances warrant, travel may begin the day
prior to business and end the day after the last day of business travel. An
additional day of travel is allowable at the beginning and the end when
traveling internationally.
(c)
When meals are
provided, the per diem must be adjusted by deducting the appropriate meals on
the TER.
(G)
Miscellaneous travel expenses
(1)
Ordinary and
necessary expenses relate to your business travel may be reimbursed.
Each expense must have a clear business purpose. This
includes, but is not necessarily limited to, necessary laundry (if traveling
more than five days), parking charges, ferry or water taxi fees, network and
data charges (no data and network charges will be allowed when on personal
travel), and bridge, highway, or tunnel tolls. Traffic fines, personal vehicle
towing charges (towing charges for a disabled university registered and owned
vehicle are allowable), and like expenses are not allowable.
(2)
Change and cancellation fees will only be allowable if
there is a bona fide business purpose or medical emergency which necessitates
the change or cancellation fee as determined by the planning unit. Changes or
cancellations due to personal preference or needs will not be covered by the
university.
(3)
A registration
fee may not include extraneous activities (golf-outings, museum tours, yoga
class, etc.) if they can be reasonably separated from the total cost of the
registration fee.
(4)
Charges for catering, meeting rooms and related
expenses should be procured prior to travel and processed through purchasing to
ensure proper insurance and contract requirements have been
met.
(5)
If it is known that a third party reimbursement will
occur, no such charges should be incurred by, or submitted for reimbursement to
the university. If a third party pays the traveler's expense after the
university has made payment, the traveler must prepare a reimbursement to "Ohio
University" for the amount.
(H)
Mixed business and personal travel
(1)
If airfare, hotel or car rental is purchased for a trip
that includes both personal and business purposes, the amount paid by the
university will only be the fare directly attributed to the university business
purpose.
(2)
When combining a business trip with a personal trip,
the TMC will accept university payment for the business portion of the trip and
will charge a personal card for the personal portion of the trip.
(I) Substantiation
/receipts
Original receipts are required for
substantiation of all expenses unless otherwise noted in the policy or
procedure. Traveler should attach all related materials to the travel report to
document the business purpose/need (e.g., conference or meeting agenda).
Reimbursement policies and procedures for grants and contracts take precedence
over this policy, and may require more comprehensive documentary evidence for
expenses.
The version of this rule that includes live links to associated
resources is online at https://www.ohio.edu/policy/41-121.html