Traveling on TAES or TCE Funds and Preparing Travel Vouchers September 2007 : Traveling on TAES or TCE Funds and Preparing Travel Vouchers September 2007
Ag Program Fiscal Services Web Site : Ag Program Fiscal Services Web Site http://agfiscal.tamu.edu/travel/default.htm
Please bookmark this web-site as a favorite. You will be alerted to travel updates on this site.
TRAVEL REQUESTS : TRAVEL REQUESTS
Travel Requests : Travel Requests The first step before the employee travels is for a travel request to be completed and approved.
Travel Requests are broken down into the following categories
TAES/TCE Travel Requests within the United States, its possessions, Canada & Mexico
Foreign Travel Request
Advance Travel Requests - TAES Only
TAES Travel Request Within the United States, it’s possessions, Canada, & Mexico : TAES Travel Request Within the United States, it’s possessions, Canada, & Mexico Travel requests will only be approved by the Department/Unit Head or Designee and will remain on file at the department/unit level.
Department/Unit Heads travel requests will need to be approved by Texas A & M Agriculture Fiscal Office. After approval, the original will be returned to the department/unit for their files.
Travel request does not have to be attached to the travel voucher.
TCE Travel Requests Within the United States, it’s possessions, Canada, & Mexico : TCE Travel Requests Within the United States, it’s possessions, Canada, & Mexico Travel requests will only be approved by the Department/Unit Head or Designee and will remain on file at the department/unit level.
Department/Unit Heads travel requests will need to be approved by Texas A & M Agriculture Fiscal Office. After approval, the original will be returned to the department/unit for their files.
Travel requests for travel out of state on state funds are allowed with Unit Head approval up to the annual allocation.
Travel request does not have to be attached to the travel voucher.
Travel Request - Foreign Local, Contract & Grant Funds : Travel Request - Foreign Local, Contract & Grant Funds All foreign travel requests have to be approved in advance by Texas A & M Agriculture Fiscal Office except for travel to Canada, Mexico, or any state of possession of the United States.
This includes travel that is at no charge to Texas A & M Agriculture.
Travel requests must be approved by the Department/Unit Head prior to submitting to the Fiscal Office.
Travel on contract and grant funds will be routed to that department for approval by the Fiscal Office.
Federal contract and grant funds must use U. S. Air Carriers.
Travel Request - Foreign (Cont.) : Travel Request - Foreign (Cont.) The travel request must include the following:
Daily Itinerary from the date of departure to the date of the return.
Justification as to how the trip will benefit Texas A & M Agriculture.
Travel Advisory from the U. S. State Department.
Travel Warning if applicable.
If a travel warning is listed for the foreign country, the travel request must include a separate written and signed statement from the traveler. This statement must indicate that the traveler is aware of the travel warning and the potential risks involved in traveling to this country.
A copy of the approved travel request must be attached to the voucher.
The original approved travel request will be on file at the Fiscal Office Travel Department.
Travel Advance Requests - TAES Only : Travel Advance Requests - TAES Only Eligibility
Foreign travel advances are allowable for employees traveling to a foreign country as needed.
Employees who are not eligible to obtain a Corporate Card. Student workers are eligible for travel advances as needed. Travel advances that are approved will be eligible for all anticipated travel related expenses: i.e., hotel, meals expenses, taxi fares, and parking fees, etc.
A justification letter must accompany all other requests for travel advances. These letters will be reviewed on a case-by-case basis to determine if the justification warrants the issuance of an advance. This requires submission for approval in sufficient time so that alternative plans can be made if the request is denied.
Advances will not be issued for airline tickets or registration fees. Airline tickets should be charged to the employee’s Corporate Card or to the department/unit’s Central Bill Account (CBA). Registration fees should be paid directly to the vendor by submitting a purchase document to the Texas A&M Agriculture Disbursements Department.
Travel Advance (cont.) : Travel Advance (cont.) Process for Requesting a Travel Advance
Submit the advance travel request (pink paper) that has been approved by the Department/Unit to the Texas A&M Agriculture Fiscal Office. Rush travel advance requests can be faxed to the Fiscal Office at 979-845-2930.
On-Campus will need to submit the request at least five working days before the travel is to begin. This will insure that the check will be ready two working days before travel. The employee or department will need to pick up the check from the Texas A&M Agriculture Cash Management Department.
Off-Campus will need to submit the request at least eight working days before travel is to begin in order to allow time for the check to be mailed.
If an earlier time frame for the check is needed the date must be stated on the Date Requested line on the travel advance request.
Once the travel advance has been approved, you will receive an approved copy by either fax or mail for the department/unit records.
Travel Advance (cont.) : Travel Advance (cont.) Reimbursement of the Travel Advance
Travel voucher must be prepared and submitted to Texas A&M Agriculture Travel Department within 30 days of the return from Travel.
The voucher must show the amount of the travel advance on the front of the voucher at the bottom left hand corner above the signatures.
If the travel advance exceeds expenses incurred the traveler and department bookkeeper will be sent a notice of the amount that is owed back to Texas A&M Agriculture.
If the expense incurred exceed the travel advance a check will be issued to the traveler for the difference.
If the travel advance is equal to expenses incurred, a travel voucher must still be completed and submitted to the Texas A&M Agriculture Travel Department.
Travel Advance (cont.) : Travel Advance (cont.) Past Due Travel Advances
All travel advances must be repaid or a travel voucher must be submitted to the Travel Office within thirty (30) days of the return from travel.
A past due notice will be sent thirty (30) days from the last day of travel to the employee and the departmental bookkeeper requesting that a voucher be submitted.
A second past due notice will be sent at sixty (60) days to the employee and departmental bookkeeper notifying them that the employee has been placed on a temporary hold through FAMIS. This will prevent the employee from receiving reimbursements or subsequent travel advances from being issued until the travel advance is settled. This does not include a hold on payroll checks.
Travel Advance (cont..) : Travel Advance (cont..) A third past due notice will be sent at ninety (90) days to the employee, departmental bookkeeper, and the department head requesting that the advance can be settled before it reaches one hundred twenty (120) days.
At one hundred twenty (120) days the IRS requires us to treat the past due travel advance as additional compensation to the employee. The employee/department is still liable for the reimbursement of the travel advance
Travel Vouchers : Travel Vouchers The next step is to prepare the travel voucher.
The voucher is a two part form. http://agservices.tamu.edu/forms/Travel_Voucher. PDF
Fiscal Office Copy – should be printed on white paper, must contain original signatures, original receipts, and certification form completed when paying from a state account.
Department/Unit Copy - kept in Department/Unit’s file and should contain copies of all receipts for backup.
NOTE: Texas A & M University Agriculture Administrative Accounts will also need to submit a yellow copy of the voucher for Texas A&M Agriculture Administrative accounting office records.
State Funds Accounts : State Funds Accounts TAES
110000 - 117999
119012 - 119012
120000 - 127999
130000 - 139999*
* Sales funds are audited by the State Auditors, so they are treated as state funds. TCE
110000 - 160000
185820 - 199255
Local Funds Accounts : Local Funds Accounts TAES
119000 – 119011 (Diro/OTSC only)
119013 – 119025 (OTSC only)
129000 – 129011 (Diro/OTSC only)
129013 – 129025 (OTSC only)
200000 – 400299
400500 – 599999 Contract & Grant Funds TCE
170000 - 179999
200000 – 299999
400000 – 699999 Contract & Grant Funds Travel on contract and grant accounts must adhere to sponsor restrictions. Some contract and grant accounts require that state travel guidelines be followed.
Contract and Grant Funds : Contract and Grant Funds TAES Contract & Grant Funds = 400500-599999
TCE Contract & Grant Funds = 400000-699999
Travel on Contract and Grant Funds must adhere to sponsor restrictions. Therefore, some of these funds are required to follow state guidelines.
Check with the Contract and Grant department to determine the guidelines to follow concerning the fund that is to be used for travel. 979-845-4761
Slide18 : Travel Voucher E_____ The Agriculture Program TRAVEL VOUCHER The State of Texas
Comptroller of
Public 73-174
Accounts (9-995) AG-801
D-187
Slide19 : Column 12 (s-acct) TAES
Each individual has a project number.
TCE
If the account number (box 7) begins with a “1”.
Use 27XXX, for 2007 fiscal year (9/1/06-8/31/07). The last three numbers are the sub account’
Exception:
190XXX, Use 97XXX for 2007 fiscal year. The last three numbers are the sub account
If the account begins with a “6”.
Use 97XXX for fiscal year (10/1/06 - 9/30/07). The last three numbers are the sub account.
If the account number begins with a 2,4, or 5 and the travel is for the current fiscal year.
Use 00000, unless the grant has a specific support account
Object Class Codes : Object Class Codes
Expense In State Out of State
Car Rental 3010 3110
Airfare/Taxi/Bus/Train 3011 3111
Mileage 3016 3116
Incidental Expenses 3025 3125
Parking 3045/3025 3145/3125
Meals & Lodging 3030 3130
Lodging - Actual Expense 3020 3120
Transportation - DC 3114
Prospective Employee 3210
Foreign Travel 3310
Registration Fees 5215
EXCEPTIONS - STATE FUNDS ONLY : EXCEPTIONS - STATE FUNDS ONLY
Transportation : Transportation
Purchasing Airfare : Purchasing Airfare State Funds
Airfare must be purchased with the JPMorgan Chase corporate card. The only exception is if a personal credit card offers more insurance than the $500,000.00 that is carried on the corporate card.
Exception is required if airfare is not contract.
Local Funds
As approved by Department/Unit Head or Designee.
Airfare can be purchased with any credit card
Business class airfare may be allowed, if there is a benefit, cost savings, or no other seats are available. When reimbursement is to be made for business or first class airfare, the cost savings must be documented on the travel voucher. Business class airfare must be approved by the Texas A&M Agriculture Fiscal Office prior to the trip.
Purchasing Airfare (cont.) : Purchasing Airfare (cont.) Develop practices to ensure purchases of lowest ticket fare in the public market place.
Book well in advance.
Compare two or three airlines in order to check for the lowest airfare rate.
Flexibility in your departure and arrival times will also impact your ability to price the lowest cost available fares.
Use non-refundable tickets when possible. Remember that the non-refundable fare can incur a penalty of $100 to change.
If plans might change look at booking a refundable ticket which is flexible without any additional charges.
Airline Ticket : Airline Ticket Must contain the following information:
Name of the Employee
Name of the Airline
Ticket Number
Class of Service
Travel Dates
Amount of the Airfare
Origin and Destination of each Flight
Form of Payment
State Funds
Fare Basis Codes are required.
Contract Airfare : Contract Airfare State of Texas Contract Airfare is found at: http://www.cpa.state.tx.us/procurement/prog/stmp/stmp-airline-contract/
Includes both Domestic and International fare
Contract can only be purchased with the State of Texas corporate card.
City-pair listings are one-way, in alphabetical order only, and are applicable in both directions.
Domestic contract airline fares listed include the Federal Excise Ticket Tax, but do not include segment fees, passenger facility charges, security fees, fuel surcharges or any other mandatory fees.
Contract Airfare (cont.) : Contract Airfare (cont.) The fare basis codes of “YCATX” and “ __CATX” are used when booking the State of Texas contract fares. The YCATX fare is last seat availability. The __CATX fare basis code indicates a market that is capacity-controlled by the airline with a limited number of seats available at the contract rate.
NATIONAL TRAVEL SYSTEMS : NATIONAL TRAVEL SYSTEMS State of Texas Contracted Travel Agency
Travel Agent Fees:
Phone call - $14.75
On-Line Booking - $8.75
Can book State Rate On-Line
Toll free number 1-877-717-7768
Web Site:
http://www.nationaltravelsystems.com/state/am/intro.html
Taxis/Bus/Metro : Taxis/Bus/Metro With Receipts
Date
Dollar Amount
Departure & Destination Locations
Without Receipts
Provide a log either in Section “Y” on the back of the voucher or on a separate sheet.
The log must contain:
Date
Dollar Amount
Departure & Destination Locations Tips are not reimbursable on state funds, state contracts, or federal grants.
Car Rental Contract Vendors through 3/31/2009 : Car Rental Contract Vendors through 3/31/2009 Advantage (800) 777-5518
TAES- 556 TXC TCE - 555TXC
Avis (800) 331-1212
TAES - F999556 TEC - F999555
Enterprise (888) 291-0359
TAES - TX556 TCE - TX555
Contract Car Rental : Contract Car Rental Contract Includes:
Loss Damage Waiver (LDW) at no extra charge. This insurance covers any damage to the vehicle. Decline this option when renting contract.
Unlimited Mileage on most rentals. The exception being some of the specialty vehicles.
Primary Liability Insurance of $350,000 which covers persons and property outside the rental vehicle.
Car Rental - State Funds : Car Rental - State Funds Exception must be listed only when the total cost (base rental cost + cost of LDW ) is greater than the contract travel rates.
Rentals are allowable up to a Full Size vehicle.
Rentals of larger than full size vehicle require a statement of the business reason for needing the larger vehicle.
Avis does not have a contract for one-way rentals.
Car Rental - Local Funds : Car Rental - Local Funds As approved by the Department/Unit Head or Designee.
Rental can be from any car rental company.
Any size vehicle without a explanation required.
Loss Damage Wavier (LDW) may be purchased to cover any damage to the rental vehicle. This is the only insurance that is reimbursable.
A second rental charge is reimbursable if the person is a state employee.
Car Rental Taxes : Car Rental Taxes An individual that pays for a car rental is not tax exempt from the following taxes:
Sales Tax
Tax/Title/License Fee Tax
Airport Access Fees if the contract does not exempt them for the location.
Car Rental direct billed to the department is only exempt from the Sales Tax on in-state rentals
Gasoline Purchases : Gasoline Purchases
Gas Purchase from the Car Rental Company is part of the car rental. (Object class 3010/3110)
Gas Purchases from other sources is an incidental expense. (Object class 3025/3125)
Personal Car Mileage Rates This is the maximum that can be reimbursed for mileage. Department/Unit Head can set a lower rate if the employee is notified prior to traveling. : Personal Car Mileage Rates This is the maximum that can be reimbursed for mileage. Department/Unit Head can set a lower rate if the employee is notified prior to traveling. State Funds
F/Y 2007 - $0.445
F/Y 2008 - $0.485
Local Funds
F/Y 2007 - $0.445
F/Y 2008 - $0.485
Comptroller’s Mileage Guide : Comptroller’s Mileage Guide Contains a listing for Texas Cities and the states that surround Texas.
This is the official mileage between cities using the shortest distance.
Contains mileage to airports.
Example: DFW is Dallas/Ft. Worth Airport
Contains mileage to most of the Texas A & M Agriculture Research and Extension Centers.
Example: TAMU Dallas
Example: TX A&M Bryan is Riverside Campus
Mileage Guide Tips : Mileage Guide Tips Multiple cities can be listed.
List the round trip on the guide that way you will not have to figure the mileage. It will be calculated by the mileage guide.
The amount of mileage rate can be changed at the bottom.
When more than one trip to the same location is listed on the voucher you only need to attach one mileage sheet.
Slide39 : http://www.window.state.tx.us/comptrol/texastra.html Comptroller Mileage Guide - In-State Example Susan Combs
Texas Comptroller of Public Accounts Texas Mileage Guide
Odometer Readings : Odometer Readings Odometer readings may be used if mileage is not listed in the Comptroller’s Mileage Guide.
Or if traveling to a particular location within a city and the traveler wants to track the actual miles.
Or for any in-city mileage.
Odometer readings and address may be listed on the back of the travel voucher or on a separate sheet.
A log is available on the Texas A & M Agriculture Program Web Site that can be used for tracking mileage.
If traveling to a location frequently, a cover sheet listing the address for headquarters and any frequent business points can be used and attached to the voucher.
Odometer Readings - State Funds : Odometer Readings - State Funds Odometer readings must be listed point-to-point with a descriptive or physical address.
Descriptive address can be listed as the direction and number of miles from the closest intersection or city if necessary.
Point-to-point means a building, house, highway intersection, or other localized spot.
Address only needs to be listed once on the voucher for the duty point.
State Funds Mileage Example : State Funds Mileage Example Beginning Odometer
College Station Hdqts 1214 Bizzell
IBT Houston 2121 Holcombe
TAMU Galveston - 200 Seawolf
College Station Hdqts
Ending Odometer Reading
Total Miles 12,345.5
12,438.7
12,490.2
12,630.2
284.7
Slide43 : Mileage Log http://agservices.tamu.edu/forms/fiscal_forms.htm#travel Mileage Log AG-808
(When Using Odometer Readings) *Address can be physical or descriptive
Slide44 : Address Cover Sheet Field Survey Site Locations for AgriPartner Program
Headquarters: 100 Main Street Wellington, TX
AAA Farm Site: 9.2 miles W of Wellington on Hwy 203
ABC Farm Site: 12.3 miles W of Wellington on Hwy 203
XYZ Farm Site: 11.8 miles W of Wellington on Hwy 203
XXX Farm Site: 6.2 miles W of Wellington on Hwy 203
ZZZ Farm Site: 10.9 miles N of Hwy 203 and FM 2344
ABC Farm Site #2: 15.3 miles N on FM 2344 and Hwy. 203
CCC Farm Site: 2 miles E of FM 2344 and FM 1981
TX A&M University Agricultural Research & Extension Center, Hwy 87 North, Lubbock, TX
Four Per Car Rule State Funds Only : Four Per Car Rule State Funds Only Coordination of travel must occur when two, three, or four state employees employed by the same state agency travel on the same dates with the same itinerary to conduct the same official state business.
Odometer Reading - Local Funds : Odometer Reading - Local Funds The Comptroller’s Mileage Guide can be used.
Mileage can be reimbursed at actual mileage as calculated from the beginning and ending odometer readings.
Duty points must be documented.
Addresses are not required.
Area mileage in a city or on a farm must be documented as to the number miles traveled.
Local Funds Mileage Example : Local Funds Mileage Example Beginning Odometer Reading
College Station Hdqts to
IBT Houston to
TAMU Galveston to
College Station Hdqts
Ending Odometer
Total Miles 12,345.5
12,630.2
284.7
Mileage Between Residence and Duty Point : Mileage Between Residence and Duty Point Applies to both State and Local Funds.
Before or during work hours, mileage cannot exceed the amount of the mileage from place of employment.
On the return trip, mileage can be to the residence if the return time is after working hours. Otherwise it cannot be more than to the place of employment.
Mileage Between Residence and Airport : Mileage Between Residence and Airport Applies to both state and local funds.
If travel occurs during working hours, mileage may not exceed the mileage from place of employment.
The latest time for check-in for a flight determines whether travel to airport occurs during working or non-working hours.
The arrival time of the plane on the return trip determines if it is during or after working hours.
Out-of-State Mileage Calculation : Out-of-State Mileage Calculation The Comptroller’s Mileage Guide can be used for the states surrounding Texas.
Odometer readings are required for cities not listed in the Mileage Guide.
Conservation of funds needs to be considered by the department when approving out of state travel by personal auto.
A reasonable driving time to reach the location is allowed
Meals and lodging while en route are reimbursable.
There are several internet mileage sites that can be used as a reference for out-of-state mileage but not as the mileage calculation.
http://randmcnally.com
http://mapquest.com
http://mappoint.msn.com
Slide51 : Front of Voucher –
Transportation
Meals : Meals
Meals F/Y2008 State Funds : Meals F/Y2008 State Funds Meals are actual expenses not to exceed the allowable rate.
Meals are only reimbursable for overnight trips.
Receipts are not required.
In State allowable rate is a maximum of $36.00 per day.
Out of State allowable rate is listed in the Federal Domestic Rates.
Attach the Federal Rate sheet to the travel voucher.
Meals F/Y 2008 Local Funds : Meals F/Y 2008 Local Funds As approved by the Department/Unit Head or Designee
Meals may be reimbursed for actual expense without a dollar limitation.
Receipts are not required except as per IRS guidelines if one meal totals $75 or more.
Meals are only reimbursable for overnight trips.
Business meals should be reimbursed on a purchase document and not a travel voucher.
Federal Domestic Rates for Out of State Meals & Lodging : Federal Domestic Rates for Out of State Meals & Lodging The meal and lodging Federal Rates are available at:
https://fmx.cpa.state.tx.us/fm/travel/out_of_state/index.php
Or on the Travel Web Site
Instructions for using the Federal Rate Guide.
Find the State and City
If the city is not listed, then find the county that the city is in.
If the city and county are not listed you will have to calculate the median rate.
Can use one of the following to determine the county.
http://www.indo.com/distance
http://naco.org/
Calculating the Median Rate : Calculating the Median Rate List all of the rates for the state sorted in ascending order.
Multiple occurrences of the same rate should be listed individually.
Cities with rates listed for different dates us the appropriate rate for the time of travel.
For an odd number of rates, the median rate is the rate in the middle.
For an even number of rates, the middle two rates must be averaged.
If the average is not an even dollar amount, round up to the nearest dollar.
Attach a copy of the calculations to the voucher.
See link listed below for examples:
https://fmx.cpa.state.tx.us/fm/travel/out_of_state/mediancalc.php
Example Median Rate - Odd Number : Example Median Rate - Odd Number Travel to Alexandria, Rapides Parish, Louisiana from March 1 though March 3.
Using the federal rate schedule, list the rates in order from lowest to highest.
City Lodging
St. Francisville 62
Shreveport 64
Lake Charles 66
Baton Rouge 70
New Orleans 153
The rates that are listed in the middle is the median rate.
Meals would be calculated using the same methods.
Example Median Rate - Even Number : Example Median Rate - Even Number Travel to Lake Havasu City, Mohave County, Arizona from April 1 though April 5.
Using the rates listed on the federal schedule for Arizona, list the rates in order from the lowest to highest.
City Lodging
Flagstaff/Kayenta 60
Yuma 63
Grand Canyon 85
Sedona 104
Tucson 105
Phoenix/Scottsdale 121
Average the two middle numbers to determine the median rate. Example shows $85 (Grand Canyon) + $104 (Sedona) = $189 divided by 2 = $95 Median Rate
Lodging : Lodging
Lodging F/Y2008 State Funds : Lodging F/Y2008 State Funds Lodging is actual expense not to exceed the allowable rate.
In-State allowable rate is $85.00 per day.
Out of State allowable lodging rates are listed in the Federal Domestic Rates.
Original lodging receipts are required.
Exception required only if the total cost is greater than the contract hotel rates for the area.
Federal Rate sheet must be attached to the voucher.
Lodging F/Y 2008 Local Funds : Lodging F/Y 2008 Local Funds As approved by Department/Unit Head or Designee.
Lodging may be reimbursed at actual expense without a dollar limitation.
Original lodging receipt is required.
Use of State of Texas contracted hotels is not required.
Do not have to request actual expense for a conference hotel on the travel request.
Federal rate sheet does not have to be attached to the voucher.
Lodging Receipts State & Local Funds : Lodging Receipts State & Local Funds Lodging receipts and must contain:
Name of State Employee staying in the room
Daily itemization of the charges(Room & Tax)
Name and address of the hotel.
The receipt should be original. If not, a note as to why the original is not available must be included on the voucher.
Do not change any information listed on the hotel receipt. You may add information as long as it does not conflict with the information printed by the hotel.
Slide63 : Hotel Receipt - Not Itemized Example Hotel Name
Hotel Address
City, State
Phone # Room Arrival Depart Acct. No. Rate #NTS #Adults Plan 326 10/5/05 10/6/01 xxxx 70.00 1 1 SG00 Traveler’s Name
Address
City, State Date Description Charges Reference Credit Balance 10/5/05 Cash Payment
Total Amount Due Room & Tax Only -79.10 79.10
Hotel Receipts - Booked On-Line : Hotel Receipts - Booked On-Line State Funds
In addition to the e-mail confirmation the traveler will also need to provide sufficient documentation that the reservation was used. Traveler can obtain a receipt from the hotel. The hotel will not be able to give a receipt for the lodging but if any item is charged to the room a receipt will be available for this. The other option is to have the hotel note the stay on their letterhead.
E-mail confirmations most of the time do not itemize the taxes and other charges sufficiently. The amount of the tax will need to obtained from the on-line broker or from the hotel.
If lodging is in the State of Texas and booked though a broker and prepaid it will include the State of Texas hotel tax which is not reimbursable.
Hotel Receipts - Booked On-Line : Hotel Receipts - Booked On-Line Local Funds
E-mail confirmations most of the time do not itemize the taxes and other charges sufficiently. The amount of the tax will need to obtained from the on-line broker or from the hotel.
If lodging is in the State of Texas and booked though a broker and prepaid it will include the State of Texas hotel tax which is not reimbursable.
Contract Hotels State Funds : Contract Hotels State Funds Contract hotels are listed online in the Texas State Travel Directory at:
http://hotel.cpa.state.tx.us/hotel_directory/
The contract rates are effective from 9/1 to 8/31.
Exception required if the lodging rate is greater than the contract rate for the city. Circle the exception that applies on the front of the travel voucher.
Part of Group
Not time efficient
Not Available
Lower total cost
Sold out
Sharing Lodging with a State Employee : Sharing Lodging with a State Employee State Funds
Each employee may be reimbursed for half of the lodging cost per day.
The voucher or hotel receipt must state that the room was shared with another State Employee.
Request that the hotel split the cost of the lodging when making the reservation or upon checking in.
Another option is to have the hotel put both names on the receipt and then show two forms of payment at check out.
If one person pays for the lodging, he must give the other person a signed receipt stating that the other person has reimbursed him for the lodging cost paid on that other person’s behalf.
Sharing Lodging with a State Employee : Sharing Lodging with a State Employee Local Funds
The voucher or hotel receipt must state that the room was shared with another State Employee.
The lodging cost may be shared or:
If one person pays for the lodging then a Multi-Payee Voucher Detail (MVD) (AG810) must be completed and attached to the voucher. The person that paid for the lodging will be reimbursed for the total cost of the lodging.
Slide70 : Hotel Receipt Room Shared with Another State Employee State Employee Split the Cost Balance
Slide71 : Hotel Name
Hotel Address
City, State
NAME: 1st Traveler’s Name/ 2nd Traveler’s Name Room Number 105 Arrival: 9/7/05 Departure: 9/8/05 Rate: $54.00 Date
9/7/05
9/7/05
9/7/05
9/8/05
9/8/05 Account Description
Room Charge Rm. 105
City Room Tax
State Occ Tax
Visa/MasterCard
Visa/MasterCard Charge
$54.00
3.78
3.24
Payment
$30.51
$30.51 Signature X Balance $0.00 Hotel Receipt Room Shared with Another State Employee Two Forms of Payment
Slide72 : Hotel Receipt Room Shared with Another State Employee One Form of Payment
Sharing Lodging with a Non-State Employee : Sharing Lodging with a Non-State Employee This applies to both State and Local Funds
The allowable reimbursement is the single room rate.
The voucher or lodging receipt must state that room was shared with a Non-State Employee and state the Single Room rate.
Slide74 : Date DESCRIPTION CHARGE CREDIT BALANCE Hotel Receipt Room Shared with Non-State Employee
In-State Taxes : In-State Taxes Texas Educational Employees are exempt from the 6% State Hotel Tax.
Exemption Form must be presented at check-in.
Tax is not reimbursable if exception not presented
Employee is not exempt from the City and County Tax
City and County Tax can be anywhere from 3% (small town) to 11% (large city, i.e.. Houston)
To find the tax percentage, divide the tax by the room rate.
Tax that is figured as a percentage is reimbursable up to the allowable room rate.
Example: $10.40/$80.00 = 13%
6% State 7% City
Slide76 : http://agservices.tamu.edu/forms/fiscal_forms.htm Texas Hotel Occupancy Tax Exemption Certificate NOTE: This certificate is for business only, not to be used for private purposes, under penalty of law. The hotel operator my request a
government ID, business card or other identification to verify exemption claimed. Certificate should be furnished to the hotel or motel. DO NOT
send the completed certificate to the Comptroller of Public Accounts. The certificate does not require a number to be valid. Refer to hotel rule 3.161
for exemptions.
Check exemption claimed: United States government or Texas government official (state, city, and county tax exemption). Includes US government agencies,
State of Texas officials who present a Hotel Tax Exemption Photo Identification Card, and diplomatic personnel of a foreign government
who present a Tax Exemption Card issued by the United States Department of State. United States government employee (state tax
Exemption). Includes US government employees traveling on official business representing the federal Government. Hotels should check
with the local taxing authorities to determine if federal employees are exempt from city or county taxes. Religious, charitable, or educational organization or employee (state tax exemption only). Educational organizations include
independent school districts, private or public elementary and secondary schools of this state and other states, and Texas institutions
of higher education as defined in Section 61.003, Texas Education Code. Non-Texas institutions of higher education (state and private
Universities, junior colleges, community colleges) must pay the state hotel occupancy tax. Religious and charitable organizations must
hold a letter of exemption issued by the Comptroller of Public Accounts. Name of exempt organization X [ ] TX Agricultural Experiment Station [ ] TX Cooperative Extension Organization exempt status (Religious,
charitable, educational, gov’t’l) Educational Address of exempt organization (Street and number, city, state, ZIP Code) GUEST CERTIFICATION: I declare that I am an occupant of this hotel/motel on official business sanctioned
by the Exempt organization named above and that all information shown on this document is true and correct. Sign
here Guest Name (Please print) Date FOR HOTEL/MOTEL USE ONLY (OPTIONAL) Name of hotel/motel Address of hotel/motel (Street and number, city, state, ZIP Code) Room rate Local Tax Exempt state tax Amount paid by guest Method of payment
Out-of-State Taxes : Out-of-State Taxes
State Employees are not exempt from any of the Out-of-State Hotel Tax.
Hotel tax figured by a percentage is only reimbursable up to the allowable hotel rate on state funds.
Out of State Hotels State Funds : Out of State Hotels State Funds Contracted Out-of-State Hotels are listed online in the Texas State Travel Directory at: http://hotel.cpa.state.tx.us/hotel_directory/
If the hotel is not a contract hotel, then circle the appropriate exception on the front of the voucher.
Receipt requirement are the same as In-State travel.
Decreasing Meals to Increase Lodging - State Funds : Decreasing Meals to Increase Lodging - State Funds Allowable for only Out-of-State travel.
If lodging is over allowable rate, you can take from the allowable meal expenses and apply to the lodging rate.
The statement “Decreasing Meals in Order to Increase Lodging” must be stated on the back of the voucher.
By doing this, you can now pay taxes on the increased lodging amount.
The amount claimed for hotel cannot be more than the allowable combined cost of meals and lodging.
Meals & Lodging for Mexico, Canada, Alaska, Hawaii, and the US Possessions : Meals & Lodging for Mexico, Canada, Alaska, Hawaii, and the US Possessions All expenses are considered as Out-of-State travel, not Foreign Travel and coded 3120.
Meals are paid at Actual Expense
Receipts are not required.
Lodging is paid at Actual Expense
A lodging receipt is required.
If in foreign currency, it must be converted to US Dollars. You can use the following web site to convert the currency:
http://www.oanda.com/converter/classic
Slide81 : Foreign Travel All foreign travel requests must be approved by Ag
Program Administration prior to traveling.
Foreign travel is allowed on local funds and approved contract and grant funds.
Travel is reimbursed at Actual Expense for meals and
lodging.
An itemized original lodging receipt is required.
Slide82 : Hotel Receipt Example Hotel Name
Address
Canada Name Nights Time
2 6:04 a 202 Arrival
22 Oct, 05
Departure
24 Oct, 05 Date Room Description Reference Amount 22 Oct 01/205 Tel Service Charge XXXXX 1.15+
22 Oct 01/205 Tel Service Charge XXXXX 1.15+
22 Oct 01/205 Room Rm. 202 80.00+
23 Oct 01/205 Room HST Rm. 202 12.00+
23 Oct 01/205 Local Call XXXXX 1.15+
23 Oct 01/205 Room Rm. 202 80.00+
23 Oct 01/205 Room HST Rm. 202 12.00+
24 Oct 01/205 MasterCard XXXXX 187.45- Traveler’s name
Slide83 : Currency Converter http://www.oanda.com/convert/classic
Slide84 : Currency Converter continued
Travel to Washington, D. C. : Travel to Washington, D. C.
Slide86 : Travel to Washington, DC Only state employees who intend to confer on legislative or appropriation issues with U. S. Congress, the Federal Government staff or officials should submit travel information to the Office of State-Federal Relations (OSFR).
Complete the form and submit electronically at the OSFR web site: http://www.osfr.state.tx.us/travelform.asp.
Make sure to print the confirmation page
System policy requires that a copy of the confirmation page be faxed to the Chancellor’s Office at (979) 458-6044
A copy of the confirmation page must be attached to the voucher.
OTHER TRAVEL EXPENSES : OTHER TRAVEL EXPENSES
Registration Fees : Registration Fees Should be paid in advance on a purchase document or on the purchasing card. This will allow us to send a check directly to the vendor so that the traveler will not be out any money for the advance registration.
If registration included any meals or lodging at additional costs, these would be paid by the traveler and then listed on the back of the voucher. The maximum allowable rates would apply.
If the registration included mandatory meals and lodging and are not priced separately, all of the expenses would be paid to the vendor on the purchase document. The maximum allowable rate does not apply and everything is listed as registration. (Object class 5215)
Entertainment listed on a registration receipt is not reimbursable.
PARKING : PARKING Parking
With Receipts
Original receipt should be attached.
If any personal time was included, this time must be deducted
Without Receipts
A log may be listed under Section “Y” on the back of the voucher or listed on a separate sheet.
The log must contain:
*Date
*Location
*Dollar Amount
Other Travel Expenses : Other Travel Expenses Hotel tax
Hotel taxes are incidental expenses and are listed on the
front of the voucher. They are not part of the lodging
cost.
Travel Agency Service Fees
Travel Agency fees are not part of the airfare. They are listed as a incidental expense.
Gasoline
Reimbursable if purchased for a rental car or a State Owned vehicle.
Cannot be reimbursed for a personal auto.
Other Travel Expenses : Other Travel Expenses Business Phone Calls
Only business calls are reimbursable.
Make sure that the front of the voucher states business calls.
Internet, Fax, or Copies
Only expenses for business are reimbursable.
Make sure that the front of the voucher states business internet, fax, or copies.
Supplies
Supplies that are purchased and are not a depleted item, such as a book, a statement needs to be listed on the back of the voucher that the item will remain the property of Texas A & M Agriculture.
Items must have been purchased while in travel status.
If purchased in the State of Texas the sales tax is not reimbursable.
Tips : Tips State Funds, State Contract & Federal Grant Funds
Tips are not reimbursable on State Funds, State Contracts, or Federal Grants.
Local Funds (Excluding State Contract & Federal Grant Funds)
Tips or gratuities incurred while in travel status for official business are reimbursable expenses on local funds (excluding state contract and federal grant funds).
The tip should be itemized on the voucher by the type of service received, the amount of the tip, and the day of the service.
Tips are listed on the front of the voucher as a incidental expense.
Tips (cont..) : Tips (cont..) The amounts listed below are the estimated amounts that can be paid as tips:
Taxi/Limo Drivers : 15% – a $2-$3 tip is usually satisfactory; more if they help you with your bags and/or take special steps to get you to your destination on time.
Porters : $1 per bag $2 per piece of equipment if very heavy
Hotel Bellman/Doorman : $1 per bag
Parking Attendants : $2 when your car is delivered.
Waiters : 15% of your bill. The same applies for room service waiters.
Coatroom Attendants : $2. If there is a charge for the service, a tip is not necessary.
Tour Guides/Charter Bus Drivers : If a tip is not automatically included, $1 for a half-day tour, $2 for full-day tour.
Incidental Expenses : Incidental Expenses The following expenses are reimbursable if they are incurred for an official business reason. This is only a partial list.
Hotel occupancy or similar taxes for which a state employee is entitled to be reimbursed.
Business telephone calls and internet use.
Service fees charged for issuance of money orders.
Gasoline charges when rented or state-owned or leased motor vehicles are used.
Toll charges when employee uses personally owned/leased vehicle, stated owned/leased vehicle, or a rented vehicle.
Repair charges when a state-owned motor vehicle is used.
Copying charges.
Freight charges for state equipment or materials.
Admittance fees while accompanying clients of the state.
Foreign travel: passport or visa charges, airport boarding passes, departure taxes, and inoculations.
Incidental Expenses Cont. : Incidental Expenses Cont.
Postage.
Notary fees.
Charges to exchange U. S. currency for foreign currency and vice versa.
Travelers checks charges if a state agency requires or authorizes the employee to purchase the checks.
Mandatory charges or mandatory service charges:
By a commercial lodging establishment other than the room rate and additional persons charges; or
Paid or imposed in connection with a meal; or
For loading and unloading state equipment.
Books or documents purchased for and while attending a seminar or conference.
Facsimile charges.
Sales and use taxes if either the applicable law does not provide an exemption from those taxes or the procedure for claiming a legally available exemption is not honored by the person collecting the taxes. (Sales and use taxes assessed on meals are not incidental expenses.)
Parking.
Medical evacuation insurance when traveling in a country whose medical facilities make the insurance reasonably necessary.
Service charges validly imposed by a travel agency or an Internet reservation booking service.
Non-reimbursable Expenses : Non-reimbursable Expenses The following expenses are not reimbursable, regardless of whether they are incurred while conducting official state business. This is only a partial list.
Any expense that does not relate to official state business.
Any expense, with the exception of parking and toll expenses, that is related to the operation of a personally owned or leased motor vehicle.
Excess baggage charges for personal belongings.
Personal expenses, such as the rental or purchase of a video tape for personal entertainment, an alcoholic beverage, dry cleaning, or laundry.
Kennel expenses for a pet.
Sales and use taxes if applicable law provides an exemption from those taxes and the state employee either fails to claim the exemption or does not follow the required procedures for claiming it.
BACK OF THE VOUCHER : BACK OF THE VOUCHER
Section Y Back of Voucher : Section Y Back of Voucher Month/Day/Year
List each day
If the same duties are being performed at the same location for a period of days, you can use Date to Date ( 9/1 - 9/3).
The dates of traveling to and from the destination need to be listed.
Record of Transportation and Duties
List Departure Location (City/Headquarters)
List Mode of Transportation (via Personal Auto)
List Destination (En route to City) If In-State list the city. If Out-of-State, list the City, County, and State.
Section Y Back of Voucher : Section Y Back of Voucher Record of Transportation & Duties (cont.)
Describe the business conducted.
List the benefit of trip to the Ag Program
Identify any contacts made during the trip
“Met With” versus “Visited.”
If travel was concerning a certain project, identify the project.
If an acronym was used, spell it out one time.
Slide100 : Record of Transportation and Duties Performed
Insufficient Information and Corrected Information
Slide101 : Record of Transportation and Duties Performed Using Mileage Guide
Slide102 : http://www.window.state.tx.us/comptrol/texastra.html Mileage Guide Example Carole Keeton Rylander
Texas Comptroller of Public Accounts Texas Mileage Guide
Slide103 : Record of Transportation and Duties Performed Mileage Guide and Odometer Readings - State Funds
Slide104 : Mileage Log - State Funds -Example Mileage Log AG-808
(When Using Odometer Readings) *Address can be descriptive
Mileage - Using Odometer Readings When Not Listed In Guide - State : Mileage - Using Odometer Readings When Not Listed In Guide - State
Slide106 : Record of Transportation and Duties Performed Out-of-State
Travel Contacts : Travel Contacts Susan McNeese sgmcneese@ag.tamu.edu (979) 845-4748
Candi Young clyoung@ag.tamu.edu (979) 845-4536
Dana Burton JLBurton@ag.tamu.edu (979) 458-1754
Glenda Stone gcstone@ag.tamu.edu (979) 847-8839
Shiao-Yen Ko s-ko1@tamu.edu (979) 845-4778