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Travel
IRS Regulations - $.560 per mile (eff 1/1/14) From official travel base or point of
departure – whichever is closer to destination
Multiple destinations – each destination must be identified – mileage from point to point – Point A to B to C to D, etc. (trips to restaurants)
Clear documentation of mileage – mapquest, googlemaps, bingmaps, etc. – indicate name of destination
General Guidance
If travel includes both in-state & out-of-state – report on out-of-state travel form
Approval – budget manager & immediate supervisor
Encumbrance – entered (TRVL) under (FGAENCB)
Address on form should be your local home address
Forward to Office of Internal Audit – subject to prepayment audit
General Guidance
BA Form #23 – completed & signed/certified by individual requesting reimbursement
Approval – budget manager & immediate supervisor
Enter in automated system (FGAENCB) Forward to Office of Internal Audit Receipts – not required for per diem
In – State Travel
Date & time of departure & arrival required Per diem allowance
◦ Less than 6 hours – mileage only◦ 6 up to 12 hours - $11.25 (meal allowance) &
mileage◦ Over 12 but less than overnight - $30 ($11.25 meal
allowance included) & mileage◦ Overnight - $75 per day or portion of day plus
mileage – Day of departure/return◦ If meal is provided at meeting the $11.25 per
diem (meal allowance) is not paid
In – State Travel
Receipts required – for registration & conference fees (PO sufficient if prepaid)
Receipts required – for items exceeding $25 Under $25 – list actual amounts individually paid Copy of conference itinerary required
◦ Conference dates◦ Conference location◦ Meals included (day trip only)
Copy of meeting agenda/email invitation/verification, etc. (day trips)
Parking fees – receipt required
In – State Travel
Prior approval – BA Form #24 – by the President/or direct report to President
BA Form #24 – completed/certified by individual requesting reimbursement
Approval – budget manager & immediate supervisor
Enter in automated system (FGAENCB)
Out-of-State Travel
Receipts required (itemized) – Hotel, Air fare, Car rental, Registration/Conference fees
Receipts required – for items exceeding $25 Under $25 – list actual amounts individually
paid Copy of conference itinerary required
◦ Conference dates◦ Conference location◦ Meals included (including complimentary breakfast)
Out-of-State Travel
Meals – itemize actual amount paid including tips – itemized detailed meal receipts required – attach to Form
Total column – restrict to $40 per day Started July 1– itemized detailed meal receipts
required to be attached to BA Form #24 to receive reimbursement
For scanning purposes – tape receipts to paper Caution – credit card receipts are not adequate
documentation (copy of menu with items indicated)
Out-of-State Travel
Each meal must be listed at actual cost including tip & certified as correct by traveler
Meals limited to $40/day – enter actual under meals column – restrict to $40 in total
Alcoholic beverages & related sales tax – will not be reimbursed
Baggage handling – calculated on basis of what is considered reasonable ($2.00/item) – receipts not required unless exceeding $25
Baggage fees assessed – receipt required
Out-of-State Travel
Taxi/limousine – actual expenditure – receipt not required unless expenditure exceeds $25
Where one person pays for group taxi service all riders must be identified and a receipt is required
Telephone calls – must be official business – calling home is not official business
Out-of-State Travel
Conference registrations Airfare Hotel/Motel accommodations & meals for
employees – when traveling with student/athletic groups out-of-state
Copies of documentation required Caution – preapproval is required before
incurring prepayments
Prepayment of Certain Out-of-State Travel
Pre Paid Items Section – has been added – to capture and account for prepayments related to:◦ Conference Registration◦ Air fare & ◦ Motel (student travel only)
Mileage rate line has been added – to itemize the mileage rate – currently $.560 (eff 1/1/14)
BA Form 24 - Revised July 2012
Certify the expenses are correct Certify expenses were incurred in
connection with duties of JSU Certify that any eligible expense not
claimed is waivedNote – May not waive mileage – all else may be waived Certify that total claimed represents all
expenses to be reimbursed
Statement of Certification
Students & other nonemployee travel are to be reimbursed for actual expenses in lieu of per diem
Detailed receipts must be submitted for reimbursement
Mileage will be paid as usual
Student & Other Nonemployee Travel
# Total $
April 300 $123,089 May 236 86,159 June 245 102,224 July 168 80,504 August 200 95,480 September (thru 9/21/12) 184 52,879 Total 1,333 $540,335
Travel Forms Filed
Meals estimated instead of actual 4 Mileage rate incorrect
18 Meals claimed when conf provided
14 Meal receipt not itemized 22 Meal receipts prior to travel 7 Alcoholic Beverage/Tax 4
Instances of NoncomplianceApril thru September 2012
Dates not coinciding with authorized dates 2 MapQuest not included/mileage incorrect 40 Addition error
41 Exceeded authorized amount 18 Travel not preapproved 2 Signatures missing 6 Travel Grant approval not indicated 1 Duplicated travel dates 1
Instances of NoncomplianceApril thru September 2012
Incorrect per diem/not claimed 10 Claimed charges not paid for 2 Travel claimed prior to travel 1 Purpose of travel not indicated 3 Time of travel not completed 1 Receipt not attached – taxi/baggage 2 Itinerary missing
10 Encumbrance not entered on system
17
Instances of NoncomplianceApril thru September 2012
Form not scannable – used red ink 6 (Preferably black or blue – no pencil) Incorrect calculations on car rental 1 Addition purchase not related to travel 2 Flight claimed on another employee 1 Registration missing 1 Claimed tax/no tax charged on receipt 2 Tips not claimed 2 Invalid meal claimed 1
Instances of NoncomplianceApril thru September 2012
Total errors 242 Total forms filed 1,333
Error rate 18%
Error Rate – FY12 (Apr – Sep)
Meals estimated instead of actual 1
Mileage rate incorrect18
Meals claimed when provided by conference or hotel 23
Meal receipts not itemized 71 Meal receipts prior to travel
12 Alcoholic beverage/tax
12 Dates not coinciding with authorized dates
12
Instances of NoncomplianceOctober thru Sept 25, 2013
Mapquest not included/mileage incorrect 62
Addition error143
Exceeded authorized amount 24
Travel not preapproved 24
Signature missing 35
Travel Grant approval not indicated 7
Duplicated travel dates 5
Incorrect per diem/not claimed 42 Claimed charges not paid for
11
Instances of NoncomplianceOctober thru Sept 25, 2013
Purpose of travel not indicated 3
Time of travel not completed 3
Itinerary missing 21
Encumbrance not entered on system/correction needed 66
Incorrect calculations on car rental 1
Additional purchase not related to travel 8
Registration missing 9
Instances of NoncomplianceOctober thru Sept 25, 2013
Claimed tax/no tax charged on receipt 2
Pre-paid copies not included 9
Flight purchase missing 7
Pre-paids not included 12
Tips in excess of 20% 20
Lodging/Hotel/Motel Receipt Missing 1
Instances of NoncomplianceOctober thru Sept 25, 2013
Total errors 673 Total forms filed 2895
Error rate 23.25%
Amount claimed 1,041,127.38 Amount paid 1,033,172.67 Corrections 7,954.71 Average error 11.82
Error Rate
# $ Oct 234 148,765 Nov 238 74,053 Dec 220 66,956 Jan 181 48,376 Feb 287 77,777 Mar 263 84,134 Apr 400 161,883
Travel Forms Filed
# $ May 252 80,570 Jun 250 102,043 July 164 74,152 August 182 70,175 September 224 52,238
Travel Forms Filed
FY 12 FY13# Total $ # $
April 300 $123,089 400 $161,883 May 236 86,159 252 80,570 June 245 102,224 250 102,043 July 168 80,504 164 74,152 August 200 95,480 182 70,175 Sept 184 52,879 224 52,238 Total 1,333 $540,335 1,472 $541,061
Travel Forms Filed