CSU Travel Procedures · CSU, campus orStateof California contractedsuppliers deliver competitivevaluein therangeof services required by University travelers. Such supplierscouldincludeairlines,

CSU13 TRAVEL PROCEDURES

I INTRODUCTION5

II SCOPE 5

A AUTHORITIES 5

B USE OF CONTRACTED SUPPLIERS 6

C REIMBURSEMENT STANDARDS 6

D RESPONSIBILITIES 6

E EXCEPTIONS 7

III PAYMENT OF13 TRAVEL 8

A PREPAID EXPENSES AND DIRECT CHARGES 8

B PERSONAL LIABILITY TRAVEL CARDS 8

C CASH ADVANCES AND PRE-shy‐PAID EXPENSES 8

D PAYMENT OF EXPENSES ON BEHALF OF OTHERS 10

E CANCELLATIONOF RESERVATIONS 10

IV TRANSPORTATION EXPENSES10

A GENERAL 10

B AIR TRAVEL 11

C AUTOMOBILE14

D RAIL OR BUS 17

E PASSENGER SHIP 17

F OTHER FORMS OF TRANSPORTATION17

V SUBSISTENCE EXPENSES 18

A LODGING 18

B MEALSWHILE TRAVELING 19

Revised 1-14-2016 Page 1 of 48

C TRAVEL OF LESS THAN 24 HOURS 20

D PAYMENT OF GROUP SUBSISTENCE EXPENSES 20

VI MISCELLANEOUS TRAVEL EXPENSES 20

A TIPS 20

B BUSINESS RELATED EXPENSES 21

C REGISTRATIONEVENT FEES 21

D NON-shy‐REIMBURSABLE EXPENSES 21

VII SPECIAL TRAVEL SITUATIONS21

A EMPLOYEE TRAVELERS 21

B NON-shy‐EMPLOYEETRAVELERS 23

VIII TRAVEL RELATED INSURANCE26

A EMPLOYEES 26

B RENTAL VEHICLES26

C PRIVATE VEHICLES27

D PRIVATELY OWNED AIRCRAFT BOATS MOTORCYCLES 28

E PERSONAL PROPERTY OR BAGGAGE LOSS 28

F EMERGENCIES 28

IX REPORTING TRAVEL EXPENSES 29

A REPORTING PERIOD 29

B COMPLETION OF A TRAVEL EXPENSE CLAIM29

C CERTIFICATION OF TRAVEL EXPENSES 30

D RETURN OF EXCESS ADVANCE AMOUNTS 30

X APPROVAL OF13 TRAVEL EXPENSE CLAIM 31

XI TRAVEL WITHIN THE CONTIGUOUS UNITED STATES ndash 30 DAYS OR13 MORE31

A INDEFINITE TRAVEL ndash ASSIGNMENTS THAT EXCEED ONE YEAR32

XII TRAVEL TO ALASKA HAWAII OR13 THE US POSSESSIONS 33

A ASSIGNMENTS OF LESS THAN 30 DAYS 33

B TRAVEL LESS THAN 24 HOURS 33

C TRAVEL OVER 30 DAYS 33

D ADJUSTMENT FORMEALS PROVIDEDWITHOUT CHARGE34

XIII INTERNATIONAL TRAVEL 34

C ASSIGNMENTS OF 30 DAYS ORMORE35

D INDEFINITE ASSIGNMENTS THAT EXCEED ONE YEAR36

E ADJUSTMENT OF INTERNATIONAL PER DIEM RATES 36

F TAXABILITY OF INTERNATIONAL TRAVELWITH PERSONAL USE 37

G SPECIAL FEES FOR INTERNATIONAL TRAVEL37

XIV REFERENCES 37

A EXECUTIVE ORDERS37

B INTEGRATED CSU ADMINSTRATIVEMANUAL 37

C CODEDMEMORANDA 38

D COLLECTIVE BARGAINING AGREEMENTS38

E PER13 DIEM RATES 38

F INTERNAL REVENUE SERVICE (IRS) 38

G OTHER 38

APPENDIXES39

APPENDIX A -shy‐ DEFINITIONS 39

APPENDIX B -shy‐ MILEAGE REIMBURSEMENT RATES 42

APPENDIX C -shy‐ REPORTING INCIDENTAL EXPENSES 43

APPENDIX D -shy‐ LODGING AND MEALS amp INCIDENTALS REIMBURSEMENT CAPS AND RECEIPTREQUIREMENTS 44

APPENDIX E -shy‐ TRAVEL OF LESS THAN 24 HOURS -shy‐ MEALS amp INCIDENTALS EXPENSEREIMBURSEMENTS45

APPENDIX F -shy‐ PRORATING PER13 DIEMS FOR13 TRAVEL INVOLVING MULTIPLE LOCATIONS46

APPENDIX G -shy‐ IRS TAX GROSS UP FORMULA47

APPENDIX H -shy‐ TAXABILITY13 OF INTERNATIONAL TRAVEL WITH PERSONAL USE 48

I INTRODUCTION

This set of procedures has been developed to provide guidance13 to CSU business travelers approvers and payment13 processors for travel conducted13 on behalf of the California State University It supplies13 the details13 to statements13 referenced in the CSU Travel Policy and explains the taxability of13 certain reimbursements

This document has been separated into sections based on travel destinations and lengths of stay due to thedifferent rules applicable for reimbursement The majority of13 University travel is conducted within the contiguousUnited States and lasts for 30 days or less Reimbursement for expenses incurred in this category will be based onactual expenditures with meals and incidentals reimbursed up to a maximum daily limit The13 proceduresestablished for this type13 of travel are13 applicable13 to all types of travel unless specified to the13 contrary

Additional guidance is provided in separate sections13 for

bull Travel 30 days or longer within13 the contiguous United Statesbull Travel within Alaska Hawaii and the US Possessions andbull International13 destinations

Extended travel (lasting longer13 than 30 days) and travel outside of the 48 contiguous states will be reimbursed ona per diem basis with13 amounts varying13 by location and length of stay (see Sections XI XII and XIII)

Insurance requirements insurance coverage and notification instructions for emergencies or accidents areprovided13 in13 Section13 VIII Travelers are advised to review this section prior to travel Additional requirements for13 international travel are13 outlined13 in13 Section13 XIII

II SCOPE

The procedures contained in this document shall apply to all official University travel including sabbaticals fundedby the University and travel funded under federal grants and contracts Pursuant to Office of Management andBudget Circular A-shy‐21 costs incurred by employees and officers for travel shall be considered reasonable andallowable only to the extent that such costs do not exceed charges normally allowed by the institution in its regularoperations as a result of an institutional policy and the amounts claimed under sponsored agreements representreasonable and allocable13 costs The terms of an extramural funding agreement will govern only13 when such termsare more restrictive than these University travel procedures

The documentation review and approval processes stated herein are the minimum requirements for13 CSU travelreimbursements The campuses if desired may adopt more restrictive guidelines and procedures than what ispresented13 here

In addition13 the terms of a collective bargaining agreement shall govern when such terms do not conform to theprovisions of these procedures These procedures are neither intended13 to nor shall be interpreted in any mannerthat would diminish the rights of employees under a settlement agreement

These procedures include special rules13 for non-shy‐employees

A AUTHORITIES

These travel procedures are issued under the Chancellorrsquos delegation13 of authority to the Executive Vice Chancellorand campus13 Presidents The implementing regulations are issued under re-shy‐delegation of authority to the campus13 Chief Financial Officers

B USE OF CONTRACTED SUPPLIERS

University business travelers are asked to be diligent about the cost effectiveness of travel related expendituresTravelers are strongly encouraged13 to purchase travel services when available from CSU campus or State ofCalifornia contracted suppliers

CSU campus or State of California contracted13 suppliers deliver competitive value in the range of services requiredby University travelers Such suppliers could include airlines car rental agencies hotels travel agencies andonline booking providers Although13 it might be possible to obtain a lower cost from other sources use of CSUcampus or State of California contracted suppliers should on average and over time reduce the Universitysoverall travel costs and provide the best value to the traveler

C REIMBURSEMENT STANDARDS

These guidelines are intended to ensure that13 reimbursements are made according to an accountable plan asdefined13 by the Internal Revenue Service Reimbursements made according to13 an13 accountable plan13 are notconsidered taxable income Reimbursed13 travel expenses are considered by13 the IRS to be taxable income to thetraveler13 under the following conditions

bull Eligible meals reimbursed on single day travelbull Meals and incidentals reimbursed in excess of published13 federal rates without appropriate

documentationbull Expenses for travel in excess of one year orbull Certain13 travel expenses related to moving13 a new appointee13 or a current employee

When a University employee travels under13 the sponsorship of a non-shy‐University entity travel expenses includingadvances prepayments or billings shall not be charged to a University account or billed13 to the University Airlinetickets must be obtained13 from the sponsor Payment of travel costs for13 CSU employees by another party mayconstitute a conflict of interest The Conflict of Interest Handbook prepared13 by the Office of General Counselprovides additional information13 and may be found at httpwwwcalstateeduHrAdmPoliciescoishtml

Under no circumstances shall expenses for personal travel be charged to or be temporarily funded by theUniversity unless otherwise noted in these procedures

D RESPONSIBILITIES

1 Traveler

Individuals traveling on official University business must familiarize themselves with and adhere to the CSU TravelPolicy and these procedures

Employees planning to travel to foreign destinations on official university business are required to review andcomply13 with additional requirements13 in Section VIII Travel Related Insurance and Section XIII International Travelof these travel procedures

Travelers should make certain that the business related13 expenses they incur are13 ordinary reasonable notextravagant and necessary for the purpose of the trip

The person13 due the reimbursement for13 travel costs incurred is responsible for

a Submitting travel claims not more than13 60 days after the expenses were paid13 or incurredb Providing the business purpose and inclusive dates of each tripc Certifying heshe

o Received13 authorization13 to travel when requiredo Traveled on official businesso Actually spent the amount for13 listed expenseso Has verified that the amount due is accurateo Has not and will not seek reimbursement for13 (1) a duplicate claim or (2) from any other source

In the event that an employee received reimbursement for travel related expenses and subsequently receives afull or partial refund13 related to those expenses the refunded amount must be returned to the University no laterthan 120 days after13 the expense was paid or13 incurred

2 Approving Authority

The approving13 authority designated to approve13 travel claims ensures all expenses are reasonable in terms of pricepurpose and necessity

The approving13 authority is responsible for

a Ensuring expenses charged to funds authorized for13 the purposeb Ensuring expenses requested are ordinary reasonable not extravagant necessary and supported by a

business purpose or justification as appropriatec Validating to the extent possible that the expenses listed were actually incurred by the employee and

that appropriate supporting documentation is attachedd Reviewing and13 approving the business purpose and ensuring13 the request is in compliance with any

applicable sponsored projectgrant requirementse Approvingdenying payment of the travel claim in a timely mannerf Denying expenses not directly related to official University business

3 Travel Reimbursement Office

The designated travel reimbursement office will perform the following functions

a Reviewaudit for13 compliance with policyb Verify appropriate approverc Ensure appropriate documentation13 is submittedd Process reimbursements and payments

E EXCEPTIONS

The Executive Vice ChancellorChief Financial Officer President or13 their13 designees may approve exceptions to the13 CSU Travel policy andor these procedures Any delegation of such13 authority by the Executive Vice Chancellor orPresident must be made in writing

III PAYMENT OF13 TRAVEL

A PREPAID EXPENSES AND DIRECT CHARGES

The University may choose to pay travel related expenses directly13 If so the University must13 have documentedprocedures designed13 to13 ensure that any disallowed13 expenses are recovered Furthermore the13 University musthave procedures that13 inform travelers that13 policy prohibits duplicate payment for13 a cost13 that13 was directly billed tothe University

B PERSONAL LIABILITY TRAVEL CARDS

Under procedures established by campuses personal liability travel cards may be issued to employees who travelon official University business Any traveler issued13 such13 a credit card is strongly encouraged to use the card to payfor13 all expenses related to official University business travel including13 lodging13 and subsistence except where thecard is not accepted In this way the University can document expenditures in order to negotiate for13 favorablerates with vendors and preferred suppliers

The cardholder will be billed13 directly by the card issuing company for13 all expenses charged to the credit card Thecardholder is personally responsible for13 paying all charges on the card and for13 keeping the card current andavailable for13 University business use The13 University13 will not reimburse13 or pay late fee charges13 incurred inconnection with this13 credit card Travel card payment delinquencies may result in the cancellation of thetravelers card or other corrective action

The personal liability travel card is valid only while an individual is employed by the University may be cancelled atthe discretion of the University and must be relinquished to the University upon termination of employment

C CASH ADVANCES AND PRE-shy‐PAID EXPENSES

Cash13 advances and13 pre-shy‐paid13 expenses may be authorized when these methods are more cost effective than thenormal method of payment in arrears

In order to document the business purpose for which a cash advance was issued or a pre-shy‐paid13 expense wasreimbursed the traveler13 must receive the advance within 30 days of13 incurring the expense and must13 submit aTravel Expense Claim not later than13 60 days after the expenses were paid13 or incurred even if he or she is not owed13 any additional reimbursement

Section IX Reporting Travel Expenses contains13 information on substantiation of travel expenses and returningexcess cash advance amounts Section VIIA4 Visiting Academic Appointees details special requirements relatedto handling advances for such appointees

1 Cash Advances

In accordance with the procedures established by the campus travelers may request cash advances from theUniversity to cover estimated out of pocket expenses

Cash13 advances should13 not be authorized under the following circumstances

bull More than 60 days have elapsed since a prior trip and no Travel Claim has been submittedbull The CSU issued travel13 card cannot be used due to the travelerrsquos failure to meet the payment terms of the

card or

bull The CSU issued travel13 card has been lost13 Lost cards should be reported to the appropriate credit cardcompany13 immediately13 and arrangements13 made for issuance of a replacement card

Since a traveler should have no more than one outstanding cash advance at a time each cash advance should beaccounted for before another cash advance is granted

2 Pre-shy‐Paid Expense Reimbursement

Employees may also request reimbursement for costs incurred prior to the actual dates of travel by submitting atravel advance request or travel claim form for13 reimbursement This includes situations where credit cardexpenses must be paid13 before a trip is completed or when the travel requires special handling such asinternational travel group travel for athletics bowl games and13 student groups

3 Cancelled or Postponed Trips

A cash13 advance must be returned13 immediately if a trip is cancelled or13 indefinitely postponed

Funds paid on behalf of or reimbursed to the13 traveler for expenses incurred prior to the13 actual dates of travelshould be returned to the department Refunds should be requested for13 registration fees paid directly to a vendor13 unless applied13 to13 another participant from the department A non-shy‐ refundable ticket13 associated with a cancelledtrip must13 be used for13 the employees next trip

4 Recovery Procedures

Travel advances cannot be recovered using payroll deduction CSU Policy 31300113 Accounts ReceivableManagement limits the collections by payroll deduction to receivables resulting from payroll overpayments

a) Cash13 Advances

Sixty days (60)13 after a trip is expected to be13 completed the13 Accounting13 Office13 should initiate13 proceedings for the13 recovery of13 any outstanding cash advances Recovery procedures may include reminder13 letters and notification tothe appropriate Administrator

If an employee13 fails to substantiate13 expenses and return any unused travel cash advance13 amounts within 120 daysof the end13 of a trip the University is obligated13 under IRS regulations to13 consider such13 amounts as income to13 theemployee regardless of the13 amount

As a result the amount of unsubstantiated13 expenses and13 unrecovered13 advances will be reported13 through13 thepayroll system as additional wages to13 the employee no later than13 the first payroll period13 following the end13 of the120-shy‐day period

The income and applicable13 employment taxes on the13 additional wages are13 to be13 withheld from the13 employeersquosregular13 earnings No refund of13 such taxes or13 any adjustment13 to gross income shall be made with respect13 to anysubstantiation or reimbursement received from the employee after the 120-shy‐day period

Receivables resulting from cash13 advances that cannot be recovered13 from the traveler shall be cleared13 by chargingthe account13 indicated on the Travel Advance Request13 or13 Check Request13 form or13 as otherwise designated by theaccounting office

b) University Paid Expenses

Travel payments such13 as registration fees and airline tickets issued to a third party by the CSU on behalf of anemployee13 who has not submitted a Travel Expense13 Claim within the13 120-shy‐day period13 are not reportable as13 incometo the employee provided the expenses are ordinary and necessary business expenses This requirement13 will besatisfied if the payment procedures13 (eg check request form) substantiate the time place and business13 purposeof the trip

D PAYMENT OF EXPENSES ON BEHALF OF OTHERS

University travelers normally shall not be reimbursed for expenses paid on behalf of other persons except in thecase of co-shy‐travelers who are sharing a room Exceptions to this rule such as supervised group trips must be13 approved in advance See Section VD Payment of Group Subsistence13 Expenses for more13 information

E CANCELLATIONOF RESERVATIONS

If a trip must be cancelled or changed13 the traveler must make every effort to cancelchange any travel13 reservations Fees incurred as a result13 of13 cancellingchanging a trip will be covered if13 the cancelationchange waswork related or due to unforeseen circumstances out of the control of the traveler A business justification mustbe submitted13 and13 approved13 by the approving authority

Travelers who are unable to honor a reservation shall be responsible for canceling the reservation in compliancewith the cancellation terms established by the vendor13 The traveler must return any refundable deposits to theUniversity

Charges or lost refunds resulting from failure to cancel reservations registrations etc shall not13 be reimbursedunless the traveler can13 show that such13 failure was the result of circumstances beyond13 the travelers control

The traveler shall be responsible for promptly returning for13 a refund any unused or13 partially used13 transportationtickets

IV TRANSPORTATION EXPENSES

Transportation expenses shall be reimbursed based on the most economical mode of transportation and the mostcommonly13 traveled route consistent with the purpose of the trip

A GENERAL

1 Definition

Transportation expenses include charges for commercial carrier fares travel agency service fees car and aircraftrental charges including fuel for13 rentals private car mileage allowances emergency repair to University13 carsovernight and13 day auto13 parking bridge and13 road13 tolls taxi and public transportation fares and all other charges fortransportation services necessary to accomplish the official business purpose of13 the trip

2 Transportation Tickets

Transportation tickets should be procured in advance in order to obtain any discounts offered by the carrier ornegotiated13 by the University Such13 tickets should13 be purchased13 from the campus contract travel agency Travelers

will not be reimbursed for non-shy‐cash certificates13 used for the purchase of transportation tickets eg frequent flyermiles

3 Lost Tickets

Service13 charges for tickets lost by travelers may be13 reimbursed provided such occurrences are13 infrequent Chargesfor13 re-shy‐ticketing schedule changes etc are13 reimbursable13 if incurred for a valid business reason The13 reason for the13 charge must be specified on the Travel Expense Claim

4 Indirect or Interrupted Itineraries

Any resulting additional expenses resulting from an indirect13 route or13 interrupted travel for13 other13 than Universitybusiness shall be borne by the traveler Reimbursement of expenses shall be13 limited to the13 lessor of actual costsincurred or the charges that would have been incurred via a usually traveled route

Any resulting excess travel time will not be considered13 work time and13 will be charged13 to13 the appropriate type ofleave13 The employee shall13 be responsible for accurate reporting of such leave time

5 Surface Transportation13 Used in Lieu of Air Travel

If advance approval13 has been obtained13 a traveler may use surface transportation for personal13 reasons eventhough air13 travel is the appropriate mode of13 transportation The cost13 of13 meals and lodging parking mileage tollstaxis and ferries13 incurred while in transit by surface transportation may be reimbursed

Such costs however shall not exceed the13 cost of airfare based on the13 lower of the13 regular coach fare13 available13 forthe location of13 travel from a standard commercial air13 carrier13 or13 the campus travel program fare plustransportation costs to and from the terminals Documentation demonstrating the cost13 of13 regular13 coach in effect13 at the13 time13 of travel should be13 included with the13 travel claim form

6 Travel Extended to Save Costs

Additional expenses associated with travel extended to save13 costs eg a Saturday night stay for domestic travelmay be reimbursed when the cost of airfare would be less than the cost of airfare had the traveler not extendedthe trip (provided the expenses were incurred in compliance with these procedures)

Such expenses which include13 lodging car rental meals and incidental expenses (subject to the13 reimbursementcaps13 set forth in Appendix13 C) incurred within the vicinity13 of the business13 destination shall not exceed the13 amountthe University would have paid had the traveler13 not13 extended the trip

B AIR TRAVEL

1 Commercial Airlines

a) Coach or Economy Class

Coach13 or any other discounted13 economy-shy‐class13 fare shall be used whenever ticketing restrictions13 are reasonableThis applies to all travel (domestic or international or any combination thereof) regardless of the purpose or fundsource

b) Business or First Class

When a traveler prefers to use a higher class than the one authorized for reimbursement the traveler must paythe incremental cost13 of13 the airfare A documented cost13 comparison must13 be attached to the Travel Expense Claim

Use of business or first-shy‐class pre-shy‐boarding or other higher-shy‐cost services13 may13 be authorized by13 the approvingauthority under the13 circumstances13 listed below Documentation of such circumstances13 must be provided on theTravel Expense Claim

1) Business or first-shy‐class13 is13 the only13 service offered between two points2) The use of coach class would be more expensive or time consuming eg when because13 of scheduling13

difficulties traveling by air coach13 would13 require an13 unnecessary hotel expense circuitous routing or an13 unduly long layover when13 making connections

3) An itinerary involves overnight travel without an13 opportunity for normal rest before the commencementof working hours or

4) When necessary to reasonably accommodate a disability or medical need of a traveler

c) Baggage Fees

The University will pay the cost for checked baggage that is considered reasonable and necessary for the businesspurpose and13 length13 of the trip The approving authority is responsible for determining if the fees are appropriate

d) Airline memberships

The occasional use of a one-shy‐day airline13 or airport membership may be13 approved provided there13 is a significantbusiness purpose of the use of the membership13 such13 as a planned13 meeting or conference call

e) US Flag Air Carriers

Under the Fly America Act only US carriers shall be used for travel reimbursed from federal grants13 and contractsunless one of the following exceptions applies

1) Use of US carrier service would extend travel time including delay at origin by 24 hours or more2) US carriers do not offer nonstop or direct service between origin and destination However a US carrier

must be used on every portion of the route where it13 provides service unless when compared to using aninternational13 air carrier such use would

a Increase the number of aircraft changes outside the United States by two or more13 orb Extend travel time by at least 6 hours or more orc Require a connecting time of 4 hours13 or more at an overseas13 interchange point

3) When the costs of transportation are reimbursed in full by a third party such as an internationalgovernment or an international agency

Code-shy‐sharing agreements13 with international air carriers whereby American carriers purchase or13 have the right13 tosell a block of tickets13 on an international carrier comply with the Fly America Act Regulations The ticket ordocumentation13 for an13 electronic ticket must identify the US carriers designator code13 and flight number

Reimbursement of travel on an13 international air carrier may be denied13 in13 the absence of such13 justification

2 Private Aircraft

a) Approval

Before a private aircraft (including a rented13 aircraft) may be used13 for official travel the pilot must register with13 and13 obtain13 written13 approval from the Executive Vice ChancellorChief Financial Officer or President In13 addition thefollowing requirements must13 be met

1) The pilot must have a valid private license2) The pilot must have logged at least 10 hours of flight time13 within the13 preceding13 90 days as a pilot in

command of an aircraft of the same make and model as13 the one to be used on the trip3) To carry passengers the pilot must either have logged a minimum of 500 hours of flight time as a licensed

private pilot in13 command13 of an13 aircraft or possess a valid13 commercial (or higher type) pilots license issued13 by the Federal Aviation13 Administration

4) A current pilot history form and13 a certificate of insurance must be on file with13 the campus riskmanagement office and

5) Evidence must be provided of Aviation Liability Insurance coverage with the Trustees named as additionalinsured and a minimum combined single limit as specified in Section VIIID Privately Owned AircraftBoats and Motorcycles

Transportation13 expenses for a flight carrying passengers shall not be reimbursed13 if the University pilot does notpossess the above qualifications

For purposes of the13 foregoing rule anyone13 traveling in the13 aircraft other than the13 pilot is considered to be13 apassenger

b) Reimbursement Options

When the pilot has obtained prior approval to use a private aircraft reimbursement shall be made based on thelesser cost of one of the following two options

1) Private13 Aircraft Option An amount for mileage13 using the13 private13 reimbursement rate13 per mile13 shown inAppendix B plus the cost of meals and13 lodging while in13 transit Mileage shall be computed on the basis ofthe shortest13 air13 route from origin to destination The Travel Expense Claim must show the aircraftregistration13 number and13 shall be clearly marked13 Air Miles Only the pilot will be reimbursed13 for mileageexpenses Reimbursement shall be made for actual landing and13 parking fees Reimbursement is notallowed for storage13 or parking13 fees at the13 location where13 the13 aircraft13 is normally stored However parkingand transportation costs to and from the13 place13 of storage13 may be13 reimbursed

2) Commercial Aircraft Option The cost of the lowest regular coach13 fare available for the location13 of travelfrom a standard commercial air carrier plus the13 cost of transportation to and from the13 terminals and anymeals and lodging that would have been allowed had the traveler used a commercial airline The cost ofmeals and lodging while in transit also may be taken into account in determining the appropriatereimbursement13 amount

3 Chartered Aircraft

The actual expenses of chartering an aircraft are allowable however prior approval must be obtained from theExecutive Vice ChancellorChief Financial Officer or President

C AUTOMOBILE

Vehicles shall be used in accordance with established campus procedures See the CSU Guidelines13 for Use ofUniversity amp Private Vehicles for13 requirements

Persons travelling by automobile for University business must possess a valid13 driverrsquos license or pendingapplication for a California13 driverrsquos license Visitors to or new13 residents of California should refer to Driver LicenseInformation located at httpwwwdmvcagovportaldmvdmvdl All13 persons operating a vehicle for official13 business travel are required13 to13 comply with13 California State laws

When using a private vehicle for University13 business CSU employees must have a current State of California formSTD 261 Authorization to Use13 Privately Owned Vehicles on State13 Business on file See Section VIIIC TravelRelated13 Insurance Private Vehicles for insurance requirements

Individuals receiving a car allowancebull Are precluded13 from mileage reimbursement for university-shy‐related travel when using their13 personal

vehiclebull May be reimbursed for renting a car when there is a valid business purpose

1 Campus Vehicles

University vehicles if available should be used by employees for transportation while conducting universitybusiness

2 Rental Cars

When renting a vehicle travelers are expected to utilize rental agencies with which the State of California or theUniversity have negotiated contracts that include insurance coverage13 Renting vehicles from a non-shy‐contractedvendor is prohibited unless vehicles are unavailable from a contracted vendor See Section VIIIB Travel RelatedInsurance13 Rental13 Vehicles

a) Authorization to Rent

A vehicle may be rented13 when13 renting would13 be more advantageous to13 the University than13 other means ofcommercial transportation such as13 using a taxi Advance reservations13 should be made whenever possible and aneconomy or intermediate13 class vehicle requested These classes should be used unless a no-shy‐cost upgrade is13 provided13 or if the recommended13 sizes are not adequate to13 meet the business purposes of the trip

The traveler is responsible for obtaining the best available rate commensurate with the requirements of13 the tripThe discount negotiated with car rental agencies should be requested when available

The rental car agencys University identification number should be given to the agency at the time of rental inorder to13 secure the contract rate and ensure that13 the vehicle is covered by physical damage insurance

b) Fuel Requirements

Travelers are strongly encouraged to return their rental cars with a full tank of gas purchased prior to dropping offthe vehicle Gas should not13 be purchased from the rental car13 agency due to the increased cost13 and additional feesthat13 may be applicable Pre-shy‐purchasing fuel is not recommended13 because the traveler is charged13 for a full tank ofgas regardless how much gas is actually13 used

c) Additional Options

Charges for13 additional options including but13 not13 limited to items such ski racks GPS devices car13 seats andsatellite radio will not be reimbursed unless13 the traveler provides13 a business13 related requirement for theequipment

d) Payment Options

Rental Cars may be booked13 directly with13 the individual rental car company or through13 a designated13 travel agency

The recognized forms of payment for Commercial Rental Car contracts with Enterprise and National are

1) Direct Bill via the Car Rental Business Travel Account (CRBTA)2) A CSU travel card13 issued13 to13 employees and3) Personal credit cards

Cash13 and13 personal checks are not authorized13 forms of payment for the commercial rental car contracts

A campus may establish13 a Car Rental Business Travel Account (CRBTA) by contacting their assigned corporatecredit card representative

3 Private13 Vehicles

When using a private vehicle qualified drivers are responsible for13 carrying and maintaining liability insuranceRefer to13 Section13 VIIIC Travel Related13 Insurance Private Vehicles for insurance requirements and13 allowablereimbursements in case of13 an accident

Individuals requesting mileage reimbursement are certifying the number of miles driven is accurate When two ormore persons on University business share a private vehicle only the driver13 may claim reimbursement13 for13 mileage

The following applies to all domestic travel

a) Allowable Mileage Expense ndash With Overnight Stay

Mileage shall ordinarily be computed between the travelers normal work location and the common carrier ordestination

Mileage expenses may be allowed between the travelers residence and the common carrier or destination ifUniversity business travel occurs during the travelers non-shy‐working hours or during a regularly scheduled day off

When a traveler is authorized to drive a private vehicle to13 or from a common13 carrier terminal mileage may bereimbursed as follows

1) One round trip including parking for the duration of the trip or2) Two round trips including short-shy‐term parking expenses when an employee is driven to a common carrier

b) Allowable Mileage Expense ndash No Overnight Stay

If an employee has an assignment away from their normal13 work location13 (eg13 single day workshop13 local13 conference training assignments13 at more than one location etc) which does13 not require an overnight stayreimbursement13 shall be made for13 mileage expenses as follows

1) Mileage between13 Home and a Single Assignment Location

Reimbursement shall be made for round-shy‐trip mileage between home and the assignment location orbetween13 the normal work location13 and13 the assignment location whichever is less

2) Mileage between13 Home and Multiple Assignment Locations

Reimbursement shall be made for round-shy‐trip mileage between the normal work location (not home) andthe first13 assignment13 location visited and round-shy‐trip mileage between successive assignment locationsvisited

3) Mileage between13 Normal Work Location and an Assignment location

Reimbursement shall be made for round-shy‐trip mileage13 between the13 normal work location and the13 assignment location

4) Mileage between Home Normal Work Location and then on to a Single Assignment Location (or anycombination thereof)

Reimbursement shall be made for round-shy‐trip mileage between the normal work location and theassignment location

5) Mileage between Home Normal Work Location and then on to Multiple Assignment Locations (or anycombination thereof)

Reimbursement shall be made for round-shy‐trip mileage between the normal work location and the firstassignment location visited and round-shy‐trip mileage between successive assignment locations visited

c) Standard Rate

The standard business reimbursement13 rate per13 mile is published13 annually by the Internal13 Revenue Service Thisrate takes into account13 all actual automobile expenses such as fuel and lubrication towing charges maintenanceand repairs tires depreciation vehicle13 registration and insurance

According to13 IRS regulations travelers who13 claim this rate are not required13 to13 substantiate the actual costs ofoperating the vehicle

d) Rate for Travelers with Physical Disabilities

A traveler with13 a physical disability who13 must use a specially equipped13 or modified13 automobile may claimreimbursement13 at13 the standard rate per13 mile However if13 the traveler13 incurred higher13 than standard operatingcosts the traveler may13 seek13 reimbursement by13 submitting a statement13 with the Travel Expense Claim certifyingthat13 he or13 she incurred higher13 operating costs associated with a specially equipped vehicle The actual fixed andvariable costs must be specified in the statement

The traveler should refer to IRS13 Form 2106 Employee Business Expenses to obtain additional information on the13 calculation of actual vehicle operating costs The form is13 available from the following IRS web sitehttpwwwirsgovapppicklistlistformsInstructionshtml

4 Miscellaneous Automobile-shy‐related Expenses

The vehicle operator may claim charges for ferries bridges tunnels or toll roads13 Reasonable charges for parkingwhile an employee is on travel status or on13 University business away from regular duties also13 will be allowed13 forthe following

a Day parking on trips away from an employees normal work locationb Day and all night parking on overnight trips away from an employees normal work location or residence if

free overnight13 parking is not available andc Parking charges incurred when an employee13 without a parking permit is occasionally required to drive13 to

and from their13 normal work location

D RAIL OR BUS

Rail or bus transportation13 may be used13 when13 required13 by13 the destination or by13 business necessity

If a travelers destination is served by a regularly scheduled airline13 however13 the use of rail13 transportation shall13 bereimbursed in accordance with the procedures specified in Section IVA5 Surface Transportation Used in Lieu of13 Air Travel This rule does not apply to13 inter-shy‐city13 rail travel that is13 equivalent to air transportation in total traveltime

Reimbursement for the cost of Pullman13 roomette accommodations is allowed If more expensive accommodationsare13 used the13 traveler must justify the13 expense13 in a written explanation submitted with the13 Travel Expense13 Claim

If accommodations are included in the rail13 fare13 eg13 Pullman roomette accommodations13 lodging expenses shall13 not be reimbursed13 for each13 night13 that13 such accommodations are used

E PASSENGER SHIP

When travel by passenger ship is authorized transportation at the lowest first-shy‐class13 rate is13 allowed

The reimbursement of subsistence expenses while on board a passenger ship shall not be allowed if the cost ofsubsistence is13 included in the fare for passage and stateroom If the fare does13 not include subsistencereimbursement13 shall be based on the travelers actual daily expenses subject13 to the limits set13 forth in Section VSubsistence13 Expenses A full13 explanation of the circumstances that necessitated such expenses must be submittedwith the Travel Expense Claim

F OTHER FORMS OF TRANSPORTATION

1 Local Public Transportation Shuttle13 Service and13 Taxis

Local public transportation fares (eg buses subway streetcars) shall be allowed The cost of shuttle service(including airport13 limousine service if13 appropriate)13 to and from an airport13 or13 railroad station plus reasonable tipsis allowable to the extent such service is not included in air or rail13 fares Taxi fares including tips shall be allowedwhen the use of public transportation or airport shuttle service is impractical or not available The cost must bereasonable in relation to personal car13 use costs including parking tolls etc

2 Motorcycles

Motorcycles except those of University police department employees on motorcycle assignment shall not beauthorized for use13 on official University business nor shall any reimbursement be13 made13 for the13 use13 of suchvehicles

3 Special Conveyances

Charges for using other types of conveyance (such13 as a helicopter or boat) shall be allowed13 when13 the use isbeneficial to13 the University and13 when13 the fare for the conveyance is not included13 in13 the original cost of thecommon carrier fare

An explanation13 justifying such use must accompany13 the Travel Expense Claim unless13 the Executive ViceChancellorChief Financial Officer or President has established13 a blanket authorization13 for this type of travel Acopy13 of the authorization shall be attached to the Travel Expense Claim unless a blanket authorization13 is published13 in the campus policy and procedures manual

V SUBSISTENCE EXPENSES

For purposes of determining the13 applicability of this section an official University business trip begins when the13 traveler13 leaves hisher13 residence13 or normal work location whichever occurs last and ends when the13 travelerreturns to hisher13 residence or13 normal work location whichever13 occurs first Subsistence expenses for13 travelwithin 25 miles of an employeersquos headquarters or residence shall not be13 reimbursed

Subsistence13 expenses incurred while13 on travel status consist of charges for lodging and meals and incidentalexpenses Incidentals includes fees and tips given to porters baggage13 carriers bellhops hotel housekeepersstewards13 or stewardesses and others in ships and hotel servants in foreign countries transportation betweenplaces of lodging or business and13 places where meals are taken if suitable meals cannot be obtained13 at thetemporary duty site and the mailing cost13 associated13 with13 filing travel expense claims and13 payment of employer-shy‐sponsored charge card billings For additional information refer to Appendix C Reporting Incidental ExpensesActual expenses must be documented13 in13 accordance with13 Section13 IXB2 Documentation13 Requirements to be13 eligible13 for reimbursement

If the traveler is unable to provide a required receipt13 they must include a statement with the Travel13 Claimexplaining13 why a receipt is not available

No expenses for meals or incidentals will be reimbursed for13 travel of13 less than 12 hours except13 under13 thecircumstances13 listed below in Section C Travel of Less Than 24 Hours

A LODGING

Travelers may secure lodging when traveling on business more than 25 miles (one way) from their normal worklocation or home whichever is closer Refer to13 Sections XII Travel to13 Alaska Hawaii or the US Possessions and XIIIInternational13 Travel13 for guidance regarding lodging outside the contiguous United States

1 Maximum Limits for Reimbursing the Costs of Lodging

The nightly lodging rate for domestic travel may not exceed $275 per night not included taxes and other relatedcharges University employees are always expected to seek the best value whenever they obtain lodging

2 California City and County Transient Occupancy Taxes Exemption

In some California cities and counties13 University employees traveling on official13 business are granted anexemption from the13 payment of occupancy taxes imposed by these13 cities or counties on the13 transient rental ofrooms

Travelers should identify themselves13 as13 University employees13 and claim exemption from the tax upon arrival Thetraveler13 may be required to complete an exemption certificate The option to grant13 the exemption is at13 thediscretion13 of the hotel

State13 of California13 Form STD 236 HotelMotel Transient Occupancy Tax Waiver (Exemption13 Certificate for StateAgencies) may be found13 at httpwwwdocumentsdgscagovdgsfmcpdfstd236pdf The hotelmotel may usean adapted version of the13 form

3 Use of Non-shy‐Commercial Facilities

When non-shy‐commercial facilities13 such as13 cabins house trailers vans field camping equipment or other suchfacilities are used the traveler13 shall be reimbursed a daily amount13 based13 on an13 estimate of actual expenses up to13 100 of the applicable federal per diem lodging rate for the appropriate geographic area13 (see Appendix D)

4 Lodging With a Friend or Relative

When a traveler lodges with a friend or relative while on official business13 for the University a non-shy‐ cash gift suchas flowers groceries or a restaurant meal may be13 provided to the13 host The13 type13 of gift provided should be13 incompliance with the use rules13 surrounding the funds13 used for reimbursement The actual cost of13 such a gift13 may bereimbursed up to $75 Only one reimbursable gift13 per13 stay may be provided to a host

B MEALSWHILE TRAVELING

The reimbursement of daily meal and incidental expenses for travel within the contiguous United States will bebased13 on actual amounts incurred subject to the daily maximum13 reimbursement cap set forth in Appendix D Themeals reimbursement cap should not be treated as a per diem The definition of Meals and Incidental ExpensesReimbursement Cap13 may be found13 in13 Appendix A Definitions Expenditures13 above the cap are the responsibility ofthe traveler13 unless a documented exception is approved

Reimbursement procedures relating to13 travel outside the contiguous United13 States are found in Section XII Travelto Alaska Hawaii or the US Possessions and XIII International13 Travel

1 Meals Provided as Part of the Event

In the event the traveler must forego the provided meal13 for health or business reasons13 an explanation for thepurchase of the meal replacement must accompany the claim Supporting documentation may be requested andrequired

2 Hospitality Meals

Expenses for meals incurred by employees who provided hospitality while on travel status are reimbursable inaccordance13 with ICSUAM Policy 13010013 Hospitality Payment or Reimbursement of Expenses

C TRAVEL OF LESS THAN 24 HOURS

When the entire length of a trip is less than 24 hours Internal Revenue Service regulations state that meals andincidental13 expenses shall13 not be reimbursed unless the travel13 includes an ldquoovernight stayrdquo as supported by alodging receipt13 The overnight-shy‐stay requirement does13 not apply to meal reimbursements13 authorized under ICSUAM31010013 Hospitality Payment or Reimbursement of Expenses13 If the traveler is unable to provide a lodging receipt13 he or she must include a statement13 with the Travel Expense Claim explaining why a receipt13 is not13 available (egthe traveler13 lodged with a friend or13 relative stayed overnight13 at13 the airport or13 took alternative transportation that13 required the traveler13 to be away overnight)

For a trip of less than 24 hours within the13 contiguous US that includes an overnight stay reimbursement shall be13 authorized for the13 actual cost of lodging and meals and incidental expenses subject to the13 daily maximum amountset forth in Appendix D for Travel of Less Than 30 Days The13 maximum amount for a single13 day shall be13 authorizedfor13 the entire trip even if13 the trip takes place over13 two consecutive workdays

Meal reimbursements associated with trips without an overnight stay must be reported to the IRS as taxableincome The amount will be reported to Payroll and included in Box 1 of the employeersquos W-shy‐213 form Under nocircumstances13 will expenses13 for lunch be reimbursed for travel of less13 than 24 hours

Appendix E provides additional information13 and13 examples on the13 reimbursement of meals and incidental expensesfor13 travel of13 less than 24 hours

D PAYMENT OF GROUP SUBSISTENCE EXPENSES

The University may negotiate agreements with restaurants hotels and similar establishments to furnishsubsistence to a group13 or groups of University employees when13 it is to13 the Universitys advantage

Under such an agreement the vendor may be paid either by the group leader or by billing the University Grouptravelers may claim reimbursement13 of13 such expenses as follows

bull Group13 leaders who13 pay all or part of the groups expenses may be reimbursed13 by submitting a claim forthe actual expenses incurred The claim must13 be accompanied by the vendors invoicereceipt13 showingpayment in13 full

bull Members of a group who have some portion13 of their subsistence expenses paid13 by the group13 leader mayclaim reimbursement for the remainder of their subsistence expenses

VI MISCELLANEOUS TRAVEL EXPENSES

Miscellaneous expenses are reimbursable when they are ordinary and necessary to accomplish the official businesspurpose of a trip Following is a non-shy‐exhaustive13 list of reimbursable13 and non-shy‐reimbursable travel related expenses

A TIPS

The University will reimburse reasonable and customary gratuities (generally up to 20 of the total bill) for itemssuch as13 shuttle driver tips Meal tips13 are reimbursed as13 part of the meal expense taxi tips13 are reimbursed as13 part ofthe taxi expense valet13 tips are reimbursed as part13 of13 the parking fee Refer13 to Appendix C Reporting IncidentalExpenses

Tips and gratuities for extended travel or travel outside13 the13 contiguous US that are13 over and above13 tipsreimbursed as part13 of13 the per13 diem are reimbursable if13 reasonable and incurred while traveling on officialUniversity business

B BUSINESS RELATED EXPENSES

Such expenses include but are13 not limited to internet and travel booking13 fees word processing13 servicesequipment rentals fax and computer expenses copy services overnight deliverypostage purchase13 of materialsand supplies when normal purchasing13 procedures cannot be followed rental of a room or other facility for thetransaction of13 official business local and long-shy‐distance telephone calls and13 laundering cleaning or pressing ofclothing if a trip exceeds13 six13 days

C REGISTRATIONEVENT FEES

These include fees for13 attendance at13 conferences conventions or13 meetings of13 professional or13 learned societies

D NON-shy‐REIMBURSABLE EXPENSES

This section identifies various expenses not addressed elsewhere in this policy that are not permitted usingUniversity funds This list is only meant to provide examples of expenses that will not be reimbursed by theUniversity

Such expenses include13 but are13 not limited to personal domestic ATMcredit card fees finescitations clothing andaccessories frequent traveler program participation account fees or deposits for FastTrack (or equivalent) that arenot related13 to13 individual toll charges club13 membership13 fees luggage (lost luggage may be covered see Section13 VIIIE Personal Property or Baggage Loss) personal entertainment personal care and13 dependentpet care

VIISPECIAL TRAVEL SITUATIONS

A EMPLOYEE TRAVELERS

Travelers in this category include faculty members on sabbatical leave school site teacher candidate supervisorsathletic coaches visiting13 academic appointees post-shy‐doctorates if employed13 by the university and13 employees ontemporary assignments Travel expenses for13 these travelers must13 be paid reimbursed and reported inaccordance13 these13 procedures

1 Faculty Member on Sabbatical Leave

Travel expenses incurred by faculty members on sabbatical leave are reimbursable if the travel is undertaken13 to13 perform study or research13 that cannot be done elsewhere At the discretion13 of the department a faculty membermay be reimbursed for additional lodging expenses incurred at the13 sabbatical location less any income13 received bythe individual for13 renting out13 hisher13 primary residence

Sabbatical travel expenses are13 not reimbursable13 if the13 travel is for a personal recreational or educational purpose13 that13 has no direct13 relationship to the individuals area of13 study

A faculty member who13 is on sabbatical leave of less than13 one year is considered13 to13 be temporarily away from homeand therefore13 may be13 reimbursed for reasonable13 travel expenses incurred at the13 temporary location includingmeals and lodging For more information on temporary travel refer to Sections XI Travel within the Contiguous

United States -shy‐ 30 Days or More XII Travel to Alaska Hawaii or the US Possessions and XIII International Travelfor13 guidance regarding lodging outside the contiguous United States

Any sabbatical travel expenses allocable to13 a spouse or dependent(s) are considered13 taxable accordingly such13 expenses may not be13 reimbursed See Section VIIB7 Spouse13 or Registered Domestic Partner Travel

2 School Site Teacher Candidate Supervisors

In their roles as School13 Site Teacher Candidate Supervisors13 faculty will13 be reimbursed in accordance with theMemorandum of Understanding between the California Faculty Association and California State University ThisMemorandum may be found at httpwwwcalstateeduLaborRelContracts_HTMLcurrent_cbashtml

3 Athletic Coaches

Travel expenses incurred by Athletic Department13 personnel including coaches for13 the purpose of13 recruiting will bereimbursed in accordance with these procedures These employees are responsible for13 compliance with pertinent13 NCAA and conference rules regarding student recruits

4 Visiting Academic Appointees

a) General

An academic appointee with13 a Visiting title who13 is employed13 on a full-shy‐time temporary basis may be reimbursed for13 travel and related expenses incurred by reason of13 hisher13 appointment

b) Authorized13 Advances

The amount of any authorized advance13 may not exceed the13 actual cost of transportation (which may be13 prepaid)plus 80 of the anticipated13 allowable subsistence and13 miscellaneous expenses

c) Return13 Travel

After completion13 of the term of appointment reimbursement13 may be made for13 return travel to the point13 of13 originor another destination whichever is shorter

5 Post-shy‐Doctorates

Post-shy‐Doctoral fellows if employed by the university may be reimbursed for travel expenses if there is a Universitybusiness-shy‐related reason for13 the travel eg the individual is required to present13 a paper deliver13 a speech or13 lecture serve on a panel etc as an official13 representative of the University

The department should substantiate the University business purpose on the Travel Expense Claim or13 provide other13 documentation such13 as a copy of the meetingconference program Travel funded under a scholarship orfellowship is subject13 to IRS reporting as set13 forth in Internal Revenue Code and13 Regulations Section13 117 Qualified13 Scholarships and Sections 162 Trade13 or Business Expenses Refer to IRS13 Publication 970 Tax Benefits forEducation

Such individuals may also be13 reimbursed for travel related to their training eg to visit a field site or13 an off-shy‐campus13 laboratory The department must certify13 that the travel directly13 supports13 faculty13 research or otherscholarly programs

6 Temporary Work Assignments

Employees given temporary work assignments that take them away from their normal work location for a periodof time not expected13 to13 exceed13 one year may be reimbursed13 for travel expenses including meals and13 lodging

Such individuals must incur lodging expenses that duplicate13 the13 expenses of a permanent residence13 in anotherlocation and13 satisfy one of the following criteria

a The traveler has a member or members of hisher family currently residing at the permanent home orb The traveler intends to return to the vicinity in which hisher claimed residence is located

The reimbursement for lodging shall13 be reduced by any amount received by the traveler for renting out hisherprimary residence

Expenses to be reimbursed for temporary assignments are subject to the reporting and substantiation rulesoutlined13 in13 these procedures including those for extended13 length13 of stay and13 locations outside of the contiguousUnited States Refer to Sections XI XII and XIII for additional information

B NON-shy‐EMPLOYEETRAVELERS

Travelers in this category include prospective employees independent contractors and13 consultants students and13 non-shy‐degree candidates volunteers foreign13 visiting scholars spouses and registered Domestic Partners

A Vendor Data 204 Form for each13 non-shy‐employee13 traveler is required to be13 on file13 with the13 university prior tomaking a payment This is required13 by California State Revenue and13 Taxation13 Code Section13 18646 to13 facilitate taxcompliance and the preparation of Form 1099 and other information returns13 as13 required by13 the Internal RevenueCode Section13 6109(a)

It is mandatory for vendors to13 furnish13 the information13 requested Federal law requires that payments for which13 therequested information is not13 provided may be subject13 to federal withholding

Allowable travel expenses for non-shy‐employee13 travelers are13 subject to the13 provisions of these procedures A TravelExpense Claim must be submitted for13 a non-shy‐employee13 traveler in accordance13 with the13 requirements set forth inSection IX Reporting Travel Expenses

1 Prospective Employees

a) Authorization

The University may reimburse the actual travel expenses related to interviewing prospective employees whensuch expenses13 are necessary to acquire13 key personnel for employment at the13 University Authorization shall be13 obtained13 before any commitment to13 reimburse travel expenses is made to13 the prospective employee

Reimbursement of allowable expenses is not taxable if the expenses are properly13 substantiated In addition at theExecutive Vice ChancellorChief Financial Officer or Presidents discretion actual travel expenses may bereimbursed for13 spouses who accompany candidates for13 faculty or13 high-shy‐level13 administrative positions includingManager and Senior Professional positions on final interviews

b) Allowable Expenses

Actual transportation13 expenses shall not exceed one round-shy‐trip coach airfare between the prospective employeescurrent residence and the interview location for each round of interviews Subsistence and non-shy‐personalmiscellaneous expenses also may be reimbursed Transportation and lodging expenses for such individuals may bepaid13 directly by the University The department through the campusrsquo designated travel agency should make13 suchtravel arrangements

2 Independent Contractors and Consultants

Reasonable travel expenses incurred by University-shy‐retained independent contractors or consultants arereimbursable in accordance with these procedures Such reimbursements are not taxable provided the amountsclaimed are properly substantiated Unsubstantiated amounts must be reported as income to the contractor onthe appropriate IRS instrument (eg Form 1099 Form 1042-shy‐S etc)

3 Students and Non-shy‐Degree Candidates

A student may be reimbursed for travel expenses when there is a direct connection between the expense and thebusiness purposes of the University Refer to Executive Order 1041 for13 the Release of Liability Promise Not to SueAssumption of Risk and Agreement to Pay Claims requirement The business purpose of the travel must besubstantiated on the Travel Expense Claim or other substantiating documentation must be provided such as13 acopy13 of the meetingconference program

Travel will be considered to have a University business purpose if the travel

bull Directly supports a faculty members project or research program orbull Is an integral13 part of the students degree work13 eg attend a conference13 visit a field site or laboratory

facility orbull Is required for attendance at student-shy‐oriented13 meetings student government events University athletic

events by student athletes and the13 like orbull Enables the student to attend a conference to present research findings for the University or to act in

some other capacity on behalf of the University

Transportation expenses for group travelers may be billed directly to the University in accordance with SectionVD Payment of Group Subsistence Expenses Travel arrangements should be made through the campus-shy‐designated13 travel agency

Student13 athletes who participate in off-shy‐site athletic13 events13 are also subject to NCAA rules13 and regulations13 governing13 travel Refer to CSU Policy13 120100 Intercollegiate13 Athletics Administration and 120500 Group Travel foradditional information

4 Volunteers

Volunteers who13 are performing services on behalf of the university may be reimbursed for actual travel expensesprovided13 the expenses are properly substantiated If the reimbursement does not exceed13 the substantiated13 expenses such payments are13 not subject to withholding or reporting

5 Witnesses

The University may reimburse the actual travel expenses related to interviewing witnesses or other partiesinvolved in litigation matters when such expenses are necessary to acquire key information for legal13 purposes13 Authorization13 shall be obtained13 before any commitment to13 reimburse travel expenses is made to13 the individuals

6 Foreign Visiting13 Scholars

A foreign13 visiting scholar who13 is an13 employee of another entity (eg a foreign13 university) may be reimbursed13 forsubstantiated travel expenses Such amounts are excludable from the individuals income are not13 reported ascompensation and are exempt from withholding and payment of employment taxes

A foreign13 visiting scholar who13 is an13 independent contractor may be reimbursed for13 travel expenses provided theexpenses are13 properly substantiated and the13 amount of the13 reimbursement does not exceed the13 substantiatedexpenses If these13 requirements are13 met such payments are13 not subject to withholding13 or reporting

Payments to foreign visitors including advances for13 airfare cash advances and reimbursements for13 travelexpenses may be13 restricted by the13 visitors visa13 status or other requirements established by the13 Department ofHomeland Security In most cases additional13 documentation must be provided by the visitor in advance ofreimbursement Refer13 to the campus Non-shy‐Resident Alien13 Tax coordinator for more information

7 Spouse or Registered Domestic13 Partner Travel

Travel expenses of13 a spouse or13 registered domestic partner13 who accompanies a University business traveler13 (egthe Chancellor Provost Executive Vice Chancellor Presidents Vice Presidents Principal Officers of The13 Trusteesor other employees as approved13 by the Chancellor or President) are reimbursable under these13 proceduresprovided13 it can13 be established13 that the significant others presence serves a bona fide University business purposeA domestic partnership13 is established13 when13 persons meeting the criteria specified13 by Family Code section13 297 file aDeclaration of Domestic Partnership (Form NPSF DP-shy‐1) with the California Secretary of State

Under IRS regulations the travel expenses of a spouse or registered domestic partner13 are not taxable provided itcan be established that hisher presence serves a bona fide business purpose A spouse or registered13 domesticpartner who attends a function is considered to have a business purpose if he or she has a significant role in theproceedings or makes an important contribution to the success of an event

Generally protocol or tradition dictates when the participation of a high-shy‐level13 officials spouse or registereddomestic partner is required13 at official University functions such13 as alumni gatherings fund-shy‐raising or13 ceremonialactivities certain athletic events (see below) and community events13 Documentation should be provided with theTravel Expense Claim to show that the spouse or registered domestic partnerrsquos attendance at the function meetsthe above conditions (eg an event13 or13 meeting agenda or a letter of invitation requesting13 that the13 spouse13 orregistered domestic partner13 attend the meeting or13 event)

If a spouse or registered13 domestic partner has no significant role in the proceedings or performs only incidental13 duties of a social or clerical13 nature attendance does not constitute a bona13 fide business purpose Such expensesare taxable to the employee and therefore may not be reimbursed under this policy

8 Athletic Travel ndash SpouseDomestic Partner and Other Family13 Members

Travel by a spouse or registered domestic partner who accompanies an athletic director (or assistant director orhead13 coach) to13 sporting events such13 as bowl games and13 tournaments is presumed13 to have a bona13 fide13 Universitybusiness purpose in13 situations where the NCAA or13 potential donors expect13 that13 certain high-shy‐ranking members of13

the athletic department and their13 spouses or13 registered domestic partners will participate in events associatedwith these athletic activities

The travel expenses of a spouse or registered domestic partner13 incurred in the pursuit13 of13 such activities may bereimbursed provided documentation such as an NCAA event13 agenda is provided to substantiate the businesspurpose of the travel Such13 amounts are not taxable or subject to13 reporting

Travel expenses incurred by other family members generally do not satisfy the bona13 fide University businesspurpose test and13 therefore are not reimbursable

VIII TRAVEL RELATED INSURANCE

A EMPLOYEES

All University employees including those engaged13 by the University in13 connection13 with13 research13 grants and13 contracts are routinely13 covered 24 hours13 a day worldwide against accidental death or dismemberment while onan official University business trip or while13 engaged in designated extra-shy‐ hazardous activities on behalf of theUniversity

In addition13 all13 University employees are provided with Workersrsquo13 Compensation coverage for work-shy‐ related injuryor illness that occurs during a University-shy‐approved and -shy‐funded business trip

Employees who travel internationally on CSU business are required13 to13 use the Foreign13 Travel Insurance Program(FTIP)13 provided by the California State University Risk Management13 Authority (CSURMA) Refer13 to the informationunder International Travel Resources located13 at httpwwwcalstateedurisk_managementrm or contact yourcampus13 Risk13 Management Office

For insurance13 coverage13 purposes an official University business trip begins when the13 traveler leaves hisherresidence or13 normal work location whichever occurs last and13 ends when13 the traveler returns to13 hisher residenceor normal work location whichever occurs first

Refer to the following web site for13 information on University insurance coverage for13 employeeshttpwwwcalstateedurisk_managementrm Specific questions should be directed13 to the campus RiskManagement office

B RENTAL VEHICLES

Travelers are expected to use rental agencies with which the State of California or the University has negotiated13 contracts13 that include insurance coverage The following rules13 apply13 to insurance coverage for rental cars

1) For contract rental vehicles13 used in the contiguous13 United States charges13 for additional insurance are notallowable including13 any charge13 for a collision damage13 waiver (CDW)

2) Additional charges for insurance coverage will not be reimbursed13 if a non-shy‐contract agency13 is13 used unless13 no car rental company in13 the area has such13 an13 agreement with13 the University

3) The cost of full collision coverage for rental cars used in Alaska Hawaii US possessions and foreigncountries is13 allowable

4) A vehicle rented13 from an13 agency with13 which13 the University has an13 agreement is not covered13 by insurancewhen it is being used13 for a personal day of travel

Some13 rental car agreements contain special coverage13 provisions that differ from the13 general coverage13 rulesdetailed13 above For additional information13 on rental car insurance coverage seehttpwwwdgscagovorimHomeaspx13 The campus risk management office should be contacted for informationon campus-shy‐specific13 contracts13 or insurance coverage

A University traveler may be reimbursed13 for property damage to a rental vehicle only if13 such expenses wereincurred on days the vehicle was being used for University business purposes13 The amount reimbursed may becharged to the travelers13 department the department sponsoring the traveler or to an account designated13 by theExecutive Vice ChancellorChief Financial Officer or President as appropriate

The traveler shall submit with the Travel Expense Claim a brief description of the damage to the vehicle includingan explanation of the13 cause13 of such damage and13 either a police report or a report prepared13 by the rentalcompany

C PRIVATE VEHICLES

An employee who13 regularly uses a private vehicle on University business is required13 to13 have and13 provide uponrequest13 satisfactory evidence of13 liability insurance13 coverage Regular use13 is defined as more13 than four trips percalendar month

When private vehicles are used on University business the appropriate campus officials are responsible forrequiring that13 employees have adequate liability insurance coverage The minimum prescribed liability insurancecoverage is13 as13 follows

bull $1500013 for personal injury to or death of one personbull $3000013 for injury to or death of two or more persons in one accident andbull $500013 for property damage

When a privately owned vehicle operated by13 an employee is damaged by13 collision or receives other accidentaldamage reasonable reimbursement for repairs incurred13 by the employee shall be allowed13 under the followingconditions

bull The damage occurred while the vehicle was being used on official state business with13 the authorization13 ofthe employing University

bull The vehicle was damaged through no fault of the employeebull The amount claimed is an actual loss to the employee which is not recoverable either directly from or

through the insurance coverage of any of the parties involved13 in13 the accidentbull The amount of the loss claimed does not result from a decision of an employee not to maintain collision

coveragebull The claim is processed in accordance with prescribed procedures

Expenses that can be recouped from insurance are not eligible for reimbursement The amount reimbursed shallbe based13 on receipts submitted13 by the employee to13 the individual who13 approved the travel

Additional information13 may be found13 in13 the Use of University and13 Private13 Vehicles Policy Guidelines published bythe CSU Offices of13 Risk Management Human Resources and General Counsel This document13 may be found athttpwwwcalstateedurisk_managementdocumentsVehicleUseGuideBookpdf

D PRIVATELY OWNED AIRCRAFT BOATS MOTORCYCLES

Traveler must obtain prior approval and is required to provide evidence of personal liability insurance if usingprivately owned13 aircraft or boats for the purpose of conducting CSU business

Motorcycle use is not allowed

When private aircraft are used on University business the appropriate campus officials are responsible forrequiring that13 employees have adequate Bodily Injury Property Damage and Passenger Liability insurancecoverage The minimum prescribed liability13 insurance coverage is13 as13 follows

1 Fixed Wing General Aviation AircraftMaximum seating capacity of 6Aircraft Liability Insurance with13 $10000000 Combined13 Single Limit per occurrence

2 Rotor Wing General Aviation13 Aircraft with13 crewMaximum seating capacity of 6Aircraft Liability Insurance with13 $10000000 Combined13 Single Limit per occurrence

3 Fixed Wing General Aviation Aircraft with or without crewMaximum seating capacity of 20 but not less than13 7Aircraft Liability Insurance with13 $50000000 Combined13 Single Limit per occurrence

E PERSONAL PROPERTY OR BAGGAGE LOSS

If an employee incurs a loss to personal13 belongings13 the first common carrier is typically responsible forreimbursement13 of13 losses and the employee should file an appropriate claim as instructed by the common carrier

If the common carrier does not provide full13 reimbursement to the employee for personal13 effects13 then an ldquoequityclaimrdquo may13 be filed with the University13 Risk13 ManagementInsurance officer

Documentation to substantiate the claim is required Claims of less than $1000 may be settled if appropriate atthe University level Claims or13 settlements greater13 than $1000 a claim may be filed through the VictimrsquosCompensation and Government Claims Board (VCGCB) The13 claim form may be13 found athttpwwwvcgcbcagovvictimshowtoapplyaspx

F EMERGENCIES

In case of emergencies while on travel13 status13 the traveler should first contact emergency13 responders at theirlocation13 The travelerrsquos appropriate administrator and University Risk ManagementInsurance officer should beinformed as soon as possible

Employees covered by the CSU Group Life insurance plan through13 Standard13 Insurance Company are also13 covered13 by the MEDEX13 Travel Assist program (Group13 7088) when13 traveling at least 100 miles from home or in13 a foreign13 country For more information see your University13 PayrollBenefits13 office

Additional information about coverage13 can be13 found athttpwwwcalstateeduBenefitslife_addbasicpageshtml

IX REPORTING TRAVEL EXPENSES

A Travel Expense Claim (Form STD 262 or an13 equivalent or an13 electronic version) shall be used13 to13 account for alltravel advances and expenses incurred in connection with official University travel Electronic expense reports areconsidered equivalent to the Travel Expense Claim

When13 properly completed13 and13 approved this form is used13 to13 reimburse the traveler for any additional amountsdue For direct billing arrangements that have been13 approved13 in13 advance a Claim must still be processed13 asverification that the expense was incurred even if no reimbursement is due13 the13 traveler

A REPORTING PERIOD

The Travel Expense Claim must be submitted to the campus Travel Reimbursement office within 60 days of the end13 of a trip13 unless there is recurrent local travel in13 which13 case Claims may be aggregated and submitted monthlyWhen a trip lasts more than 90 days the traveler must submit a quarterly report of expenditures to the campusaccounting13 office

B COMPLETION OF A TRAVEL EXPENSE CLAIM

The total amount of all expenses and advances pertaining13 to a particular trip must be13 accounted for whensubmitting a Travel Expense Claim Except for trips13 that require quarterly reporting all expenditures13 for a tripshould be reported on one Travel Expense Claim Previously reimbursed amounts related to the trip should bedetailed13 on the claim Supplemental Claims may be submitted13 if necessary but must be clearly marked13 Supplemental13 and must identify the original Claim submitted in connection with the travel

1 Substantiation of Expenses

Substantiation must13 include the following

a The origin and destination of the trip and the route taken Travel within a local area13 also should beindicated13 continuous travel13 between major points such as from city to city should be shown separately13 Any substantial deviation from the distance shown in a standard highway mileage guide must beexplained

b The purpose for the travel or the nature of the business benefit derived as a result of the travelc The amount of each expenditure listed by date and locationd Claims for reimbursement of expenses paid for others shall13 be submitted by the group leader and must

include the names of persons on whose behalf expenses were incurred an itemization of the expensesand other pertinent supporting13 documentation For additional information on group expenses see13 Section VD Payment of Group Subsistence13 Expenses

e If needed for calculating mealincidental13 reimbursements13 the claim package must contain documentationto discern the date and time of13 departure from and return to the travelerrsquos normal work location orresidence

f If any personal13 leave is taken while on official13 travel13 status13 the dates of personal13 leave must be specifiedwithin the claim package

2 Documentation Requirements

a) Receipts

An itemized13 receipt

1) Demonstrates the cost (shows13 what was13 purchased) and2) Provides proof of payment (shows how it was paid)3) Itemized receipts for13 all expenses in excess of $75 dollars must be13 submitted with the Travel Expense

b) Electronic Receipts

Electronic receipts are acceptable provided that13 the detail contained in an electronic receipt13 is equivalent13 to thelevel13 of detail13 contained in an acceptable paper record13 For example an electronic receipt must show the name ofthe payee the amount13 of13 the charge the transaction date and the form or13 payment When required to ensureadequate13 documentation of the13 costs incurred the13 traveler is responsible13 for providing13 additional detail eg areceipt13 with itemized hotel charges

E-shy‐mailed or faxed documentation provided by an airline or travel agency for electronic ticketing13 expenses forairfare13 is acceptable13 for substantiating13 such expenses A copy of the13 faxed itinerary and receipt or a copy of the13 e-shy‐mail itinerary and receipt printed locally should be attached to the Travel Expense Claim

c) Missing Original Receipts

When original receipts are required but cannot be obtained or have been lost and all measures to obtain aduplicate receipt have been13 exhausted a statement should13 be provided13 explaining why such13 receipts are not beingsubmitted with13 the Travel Expense Claim The statement must include a certification13 that the amount shown13 is theamount actually paid and that the13 traveler has not and will not seek reimbursement from any other source

The approving authority must approve the travel claim form for the expense13 In the absence of a satisfactoryexplanation or administrator approval the13 amount involved will not be13 reimbursed

C CERTIFICATION OF TRAVEL EXPENSES

The traveler must certify that13 the amounts claimed are a true statement13 of13 the expenses incurred while13 on officialUniversity business and that the original of all required receipts has been submitted For13 expenses where a receipt13 is not required13 the employeersquos signature13 is substantiation for that expense

Submission of the13 Travel Expense Claim under a travelerrsquos electronic13 authorization will be considered certificationthat13 the traveler13 incurred the expenses being claimed In accordance with IRS regulations an electronic signaturemust

1) Identify the traveler who is submitting the electronic form2) Authenticate and13 verify the submission and3) Be the final entry in13 the submission

D RETURN OF EXCESS ADVANCE AMOUNTS

If the amount of an advance exceeds the reimbursable expenses13 payment or a cashierrsquos receipt for the amountdue shall be submitted with the Travel Expense Claim Checks must be made payable to the Trustees of the CSU orthe Campus

X APPROVAL OF13 TRAVEL EXPENSE CLAIM

The approving signature provides additional substantiation Approvers may request receipts or additionaldocumentation13 For example travelers should be required to submit meal13 receipts if it appears they are treatingthe meal and incidental reimbursement13 cap as a per13 diem by routinely claiming the maximum amount13 of13 the cap

A person13 who13 reports directly or indirectly to the traveler13 may not13 approve the Travel Expense Claim13 Personsdelegated13 the authority to13 approve travel shall not approve their own13 travel In13 addition travelers may notapprove13 the13 travel of a near relative eg spouse registered domestic partner significant other child or parent

The campus13 Chief Financial Officer must approve travel expenses13 for the campus13 President including a spouseregistered domestic partner or13 an associate of13 the President

Travel expenses incurred by Vice Presidents and Deans may be13 approved by a Vice13 President (or other responsibleadministrator) designated by the13 President The13 President may designate13 more13 than one13 approving13 Vice13 President

In lieu of reviewing and approving each Travel13 Expense Claim13 the designee may

1) Appoint a high-shy‐level13 individual13 on hisher staff who is knowledgeable about the travel13 regulations toreview and approve the Travel Expense Claim for13 policy compliance and

2) Review and13 sign13 a periodic report (produced13 no less frequently than13 monthly) which13 details the businesspurpose for each13 trip13 taken A copy of this report should13 be attached13 to13 the relevant travel expense claim

Authority delegated13 to13 the designated13 Vice President may not be re-shy‐delegated13 to13 another individual except when13 the Vice President13 is not13 available due to business travel vacation illness or13 other13 leave The President or hisherdesignee must approve travel expenses of the designated13 Vice President13 provided that the designee does notreport13 to the Vice President

Similar procedures should13 be established13 for the approval of travel expenses incurred13 by the Chancellor PrincipalOfficers of The Board of Trustees and other officers within the Office of the Chancellor

XI TRAVEL WITHIN THE CONTIGUOUS UNITED STATES ndash 30 DAYS OR13 MORE

A long-shy‐term daily expense rate shall be authorized when a traveler13 can reasonably be expected to incur13 expensesin one location comparable to those arising from the use of establishments catering to long-shy‐term visitors andwhen the traveler is expected to be in one location for13 30 or13 more consecutive days but13 not13 in excess of13 one year

For domestic travel assignments of 30 days or more13 within the13 contiguous United States an authorized per diemallowance13 for lodging13 (excluding13 taxes) meals and incidentals should be determined by the authorized approverbased13 on an13 estimate of actual daily expenses

The agreed upon rate for reimbursement shall not exceed the maximum applicable federal per diem rate for thedestination13 as published13 by the General Services Administration13 at httpwwwgsagovportalcategory21287

The daily expense rate is computed by dividing the monthly lodging costs (determined by estimating actualexpenses) plus an appropriate13 amount for meals and incidental expenses (not to exceed the13 amounts specified inAppendix C) by the number of days of occupancy in13 the rental period Receipts are not required13 for meals and13 incidental13 expenses when applying the daily expense rate

The following recurring expenses may be considered part of the lodging cost when a traveler rents a roomapartment house or other lodging on a long-shy‐term basis

bull Rental cost of a furnished13 dwellingbull Utilitiesbull Monthly base telephone charges

Actual costs paid13 for lodging taxes which13 are not included13 in13 the published13 per diem rates may be reimbursed13 as amiscellaneous expense

A INDEFINITE TRAVEL ndash ASSIGNMENTS THAT EXCEED ONE YEAR

Under the IRS one-shy‐year rule travel away13 from home that lasts more than one year in a single work13 location isconsidered indefinite Any13 related travel expenses13 reimbursed during that period13 must be treated13 as taxableincome subject to withholding for income and employment taxes (eg social13 security and Medicare)

Accordingly for an13 employee whose indefinite assignment requires a change of residence in13 order to13 undertake an13 assignment who plans to return at13 the end of13 the assignment and who expects to remain in a single location for13 more than one year subsistence expense reimbursement shall be treated as follows

1) The entire reimbursement effective as of the first day of the travelers assignment shall be included inthe employees gross income subject to withholding for13 income and applicable employment taxes

2) The subsistence reimbursement must be paid through the payroll system as additional income subject towithholding

3) The reimbursement for13 such assignments shall be limited to 2 years An exception may be granted by thePresident to extend the reimbursement for a longer period of time and

4) The cost of moving the employee to and from the location of the indefinite assignment shall bereimbursed in accordance with University moving policies per Human Resources Coded Memoranda

To compensate for additional federal and state income taxes and employment taxes owed by the employee thereimbursement13 rate for13 subsistence expenses may13 be increased up to 150 of the per diem rate that has beennegotiated13 for domestic travel of 30 days or more

A separate calculation13 of the amount of the increase must be made for each13 employee taking into13 account each13 employees additional federal and state income tax liability and liability for employment taxes The formulaprovided13 by the IRS for grossing up payments to13 cover an13 employees tax liability should13 be used13 to13 calculate theincrease13 See Appendix G for examples based on the IRS Tax Gross Up Formula

Under IRS regulations the following situations also are considered indefinite assignments

1 Indefinite Assignment Ends Prematurely

An indefinite assignment that is realistically expected13 to13 last more than13 one year shall be considered13 indefiniteregardless of whether it actually exceeds one13 year Thus any amounts withheld in connection with the13 employeestravel expense reimbursements would not13 be refundable if13 the assignment13 ends prematurely

2 Temporary Assignment Extended

If a temporary assignment13 is realistically expected to last13 for13 one year13 or13 less but13 at13 some later13 date is extended toexceed one13 year then the13 assignment shall be13 treated as temporary until the13 date13 the13 employees realistic

expectations change Thus travel expense13 reimbursements would13 not be taxable for the period13 of the assignmentthat13 was expected to be temporary Travel expenses reimbursed thereafter13 must13 be included in the employeesincome subject to withholding

3 Indefinite Assignment Interrupted by Trips to13 Former Residence13 or to Normal work location

An indefinite assignment that is interrupted13 by occasional trips to13 the employees former residence or normal worklocation shall13 be subject to the one-shy‐year rule Such return trips do not change the tax13 status of an indefiniteassignment

XII TRAVEL TO ALASKA HAWAII OR13 THE US POSSESSIONS

A ASSIGNMENTS OF LESS THAN 30 DAYS

Costs are generally higher in13 areas outside the 48 contiguous United13 States including domestic areas such13 asAlaska Hawaii and13 US possessions Travelers to these areas will receive a fixed amount13 per13 diem for13 meals andincidentals based on the Federal13 Per Diem rate for the destination of travel13 Lodging shall13 be reimbursed based onactual costs incurred as supported by an original itemized receipt up to the13 maximum daily lodging13 rate13 set forth inAppendix D

The Department of Travel Management Office (DTMO) publishes rates for Overseas Non-shy‐Foreign areas (egAlaska Hawaii Guam Puerto13 Rico13 etc) at least once a year These rates available athttpwwwdefensetraveldodmilsiteperdiemCalccfm are13 recognized by the13 IRS13 and are13 in effect on the13 date13 oftravel

B TRAVEL LESS THAN 24 HOURS

The actual necessary and non-shy‐extravagant cost of lodging for an13 overnight stay associated13 with13 travel of less than13 24 hours within Alaska Hawaii and US possessions shall be reimbursed when supported by an original receipt or astatement explaining why a receipt is13 not available

The reimbursement of meals and13 incidental expenses shall be calculated13 in13 multiples of the applicable non-shy‐foreignarea13 per diem rate13 based on the13 total number of hours between the13 time13 of arrival at the13 Alaskan Hawaiian or USPossessions location and the13 time13 of departure

For partial days hours should be13 rounded to the13 nearest quarter day as follows

bull 3 hours up to13 9 hours equals 14 day or 25bull 9 hours up to13 15 hours equals 12 day or 50bull 15 hours up to13 21 hours equals 34 day or 75 andbull 21 hours up to13 24 hours equals 1 day or 100

C TRAVEL OVER 30 DAYS

The per diem allowance for travel assignments of 30 days or more within Alaska Hawaii and US possessionsshould be determined by the travelerrsquos13 management based on an estimate of actual daily expenses Refer toSection13 XI Travel within13 the Contiguous United13 States ndash 30 Days or More for instructions on calculating the dailyexpense13 rate

The rate for reimbursement shall not exceed the maximum non-shy‐foreign locality per13 diem rate applicable for13 thedestination13 as published13 by The Department of Travel Management Office or DTMO (see Appendix D) The traveleris expected to seek long-shy‐term accommodations when staying in one location for13 30 or13 more consecutive days but13 less than one year

D ADJUSTMENT FORMEALS PROVIDEDWITHOUT CHARGE

When meal expenses are paid directly by13 the University are reimbursed as entertainment expenses or areotherwise furnished13 to13 the traveler without charge (eg conferences professional meetings etc) the maximumper diem rate authorized13 for Alaska and13 Hawaii travel must be adjusted

If a meal is provided the meals and incidentals rate must be reduced by the value of the furnished meal If theactual value13 of the13 meal is not known the13 traveler may provide13 an estimated cost A breakdown by meal isavailable13 for every per diem amount at httpsaopralsstategov

Situations that may require13 an adjustment include but are13 not limited to the13 following

bull Meals furnished as part of a conference or professional meetingbull Meals are furnished as part of official University entertainmentbull Meal expenses are13 included in the13 event registration feebull Group expenses are billed directly to the University

Travelers may not request reimbursement of actual meal expenses for one portion of a trip and per diem for theremainder The method selected must13 be used13 for the entire trip

The method provided in Appendix F may be used to prorate per diems when travel to more than one locationoccurs This method13 may not be used13 if an13 alternative method13 is contractually mandated13 by the funding source

Refer to13 Section13 VD Payment of Group13 Subsistence Expenses for more information13 on claiming group13 expenses

XIII INTERNATIONAL TRAVEL

Employees planning to travel to foreign destinations must request approval from their campus President prior tomaking any travel arrangements and should contact their campus Risk Management Office for guidance Travel tocountries13 on the US Department of State Bureau of Consular Affairs Current Travel Warning List or thosedeemed13 high13 hazard13 risk requires approval from the Chancellorrsquos Office Refer to13 the information13 provided13 bySystem wide13 Risk Management under International Travel Resources located athttpwwwcalstateedurisk_managementrm

Travelers to foreign destinations will receive a fixed amount per diem for lodging meals and incidentals inaccordance with13 the Federal Maximum Travel Per Diem Allowances for Foreign13 Areas published13 monthly by theUS Department of State Office of Allowances These rates may be found at httpsaopralsstategov Receiptswill not be required for reimbursement

See also Appendix D Lodging and Meals amp Incidentals Reimbursement Caps and Receipt Requirements

If actual13 expenses are claimed due to special13 or unusual13 circumstances13 the traveler must document suchcircumstances13 by submitting a written explanation with the Travel Expense Claim The amount reimbursedhowever may not exceed13 300 of the applicable federal rate established13 for the location13 of travel Thereimbursement13 of13 actual expenses must13 be supported by receipts as specified in Section IXB2 DocumentationRequirements

Following are13 some13 examples of special or unusual circumstances that warrant reimbursement of actual expenses

1) A traveler is required13 to13 attend13 a meeting or conference where meals and13 lodging must be obtained at aprearranged13 place and13 lodging consumes all or most of the applicable maximum per diem allowance

2) The travel is to an area13 where the per diem is normally adequate but subsistence costs have temporarilyincreased because of a special13 event or function eg a national or international sports event or

3) Due to the situation described above affordable lodging is not available within a reasonable commutingdistance of the employeersquos meeting or conference and13 transportation13 costs to13 commute to and from theless expensive lodging facility consume most or all13 of the savings achieved from occupying less expensivelodging

The actual necessary and non-shy‐extravagant cost of lodging13 for an overnight stay associated with international13 travel of13 less than 24 hours shall be reimbursed when supported by an original receipt13 or13 a statement13 explainingwhy a receipt is not available

The reimbursement of meals and incidental expenses shall be calculated in multiples of the applicable13 federal perdiem rate based13 on the total number of hours between13 the time of arrival at the foreign13 location13 and13 the time ofdeparture

bull 3 hours up to 9 hours equals 1413 day or 25bull 9 hours up to 15 hours equals 1213 day or 50bull 15 hours up to 21 hours equals 3413 day or 75 andbull 21 hours up to 24 hours equals 1 day or 100

C ASSIGNMENTS OF 30 DAYS ORMORE

The per diem allowance for travel assignments of 30 days or more for international travel should be determined bythe travelerrsquos management13 based on an estimate of13 actual daily expenses Refer13 to Section XI Travel within theContiguous United13 States ndash 30 Days or More for instructions on calculating the daily expense rate

The13 traveler is expected to seek long-shy‐term accommodations when staying in one location for13 30 or13 moreconsecutive days13 but less13 than one year The rate for reimbursement shall not exceed the maximum Federal PerDiem rate applicable for the destination as published monthly by the US13 Department of State Office ofAllowances and13 located13 at httpsaopralsstategov

D INDEFINITE ASSIGNMENTS THAT EXCEED ONE YEAR

The rules for domestic indefinite travel set forth in Section XIA Indefinite Travel -shy‐ Assignments that Exceed13 OneYear also apply to the reimbursement of travel expenses incurred in connection with indefinite internationalassignments of one13 year or more with the13 following13 exceptions

1) To compensate for additional federal and state income taxes and employment taxes owed by theemployee the13 reimbursement rate13 for subsistence13 expenses may be13 increased by up to 150 of the13 applicable13 federal per diem rate13 authorized for long-shy‐term travel

2) The amount of the increase if any calculated for each employee must take into account the effect of theannual foreign earned income13 exclusion that may be13 available13 to the13 employee

E ADJUSTMENT OF INTERNATIONAL PER DIEM RATES

Travelers may not request reimbursement of actual foreign expenses for one portion of a trip and per diem for the13 remainder The method selected must13 be used for13 the entire foreign portion of13 the trip However a per13 diem maybe used13 for meals and13 incidental expenses and13 actual costs used13 for lodging

1 Adjustment for Multiple Locations

The method provided in Appendix F may be13 used to prorate13 per diems when travel to more13 than one13 foreignlocation occurs13 This method may not be used if an alternative method is contractually mandated by the fundingsource

2 Adjustment for Partial Days

The reimbursement of subsistence expenses shall be calculated13 as outlined13 in13 Section13 XIIIB Travel Less than13 24Hours

3 Adjustment for International Lodging or Meals Provided Without Charge

When international lodging or meal expenses are paid directly by the University are reimbursed as entertainment13 expenses or are13 otherwise13 furnished to the13 traveler without charge the13 maximum per diem rate13 authorized forinternational13 travel13 must be adjusted13 A breakdown by meal13 for every per diem amount is available at13 httpsaopralsstategov

When lodging is provided without charge only the meals and incidentals portion of the maximum per diem will13 bereimbursed If13 a meal is provided the meals and incidentals rate must13 be reduced by the value of13 the furnishedmeal If the actual value of the meal13 is not known the traveler may provide an estimated cost

Situations that may require13 an adjustment include13 the13 following

bull Meals are furnished as part of official University entertainmentbull Meal or lodging expenses are included in the registration feesbull Group expenses are billed directly to the University orbull Complimentary accommodations are extended13 (generally to13 a conference leadercoordinator and13

assistants) by a hotel or motel complex for block patronage13 of guest rooms

Refer to13 Section13 VD Payment of Group Subsistence Expenses for more information on claiming group expenses

F TAXABILITY OF INTERNATIONAL TRAVELWITH PERSONAL USE

International13 travel13 frequently consists of both business and personal13 components According to the IRS13 there is ataxable event if BOTH of the13 following13 conditions are13 met

1) The total period of the trip is longer than one week and2) At least 25 of the trip13 is personal

In the event that both conditions are met13 a portion of the common business expenses that are incurred by thetraveler including13 airfare is taxable13 to the13 traveler This requirement applies only to travel outside13 the13 50 UnitedStates and the13 District of Columbia When a travel day consists of both business and personal time the13 day will be13 classified as13 a business13 day in order to determine the percentage of personal time associated with the trip

Travel associated with sabbaticals will be treated as official University business

See Appendix H for examples based on international travel with a personal component

G SPECIAL FEES FOR INTERNATIONAL TRAVEL

Travelers may be reimbursed for unique costs associated with international travel will be reimbursed such as theactual cost of obtaining13 or renewing13 a passport visa tourist card and necessary photographs cost for13 certificatesof birth health identity and13 related13 affidavits charges for required13 inoculations and13 medical evacuation13 insurance13 currency conversion ATM and check cashing fees outside the US13 the cost of travelerrsquos checks13 costsrelated to hiring guides translators and local labor and the13 cost of full collision insurance13 on automobiles rentedin foreign countries

XIV REFERENCES

A EXECUTIVE ORDERS

EO ndash 37 Authorization and Appointment of State College Presidents to Approve Sabbatical LeavesEO ndash 181 Provisions for Extension and Summer Sessions Independent Study Programs Involving Foreign TravelEO -shy‐ 688 Delegation of Authority ndash Approval of Travel RequestsEO ndash 715 California State University Risk Management PolicyEO ndash 731 Designation of Chief Financial OfficerEO -shy‐ 760 Procurement CardsEO ndash 842 Competitive Bid of Goods amp ServicesEO ndash 849 CSU Insurance RequirementsEO ndash 1000 Delegation of Fiscal Authority and ResponsibilityEO -shy‐ 1041 CSU Student Travel Policy

B INTEGRATED CSU ADMINSTRATIVEMANUAL

Policy 120100 Intercollegiate Athletics Administration Policy 120500 Group TravelPolicy 130100 Hospitality Payment or Reimbursement of ExpensesPolicy 313001 Accounts Receivable ManagementPolicy 360101 Travel PolicyPolicy 525100 Corporate CardsPolicy 81000 Electronic and Digital Signatures

C CODEDMEMORANDA

AA 2002-shy‐24 System-shy‐wide Evaluation of Teacher Preparation13 ProgramsAA 2003-shy‐27 System-shy‐wide Committee Representative Travel ProceduresHRBenefits Administration 2010-shy‐15 Tax Information Changes to Moving and Relocation ExpensesHR 2012-shy‐02 Updated Moving and Relocation Policy and Updated CSU Internal Procedures Governing13 Moving13 andRelocation13 ExpensesRM 2013-shy‐01 International Travel amp Requirement to Purchase Insurance

D COLLECTIVE BARGAINING AGREEMENTS

Unit 1 Union of American Physicians and Dentists ndash UAPDUnit 2 5 7 and 9 California State University13 Employees Union ndash CSUEUUnit 313 California Faculty Association ndash CFAUnit 413 Academic Professionals of California13 -shy‐ APC13 Unit 613 State Employees Trades Council ndash SETCUnit 813 Statewide University Police Association -shy‐ SUPAUnit 10 International Union of Operating Engineers Unit 11 UAW -shy‐ Academic Student EmployeesUnit 12 SEIU13 ndash Head StartUnit 13 English Language Program Instructors CSU13 Los Angeles

E PER13 DIEM RATES

Maximum Travel per Diem Allowances for Foreign Areas Section 925 Supplement to the StandardizedRegulations (Government Civilians Foreign13 Areas) US State Department

Prescribed Maximum Per Diem Rates for Continental US GSA Office13 of Government-shy‐wide Policy OfficialDepartment of Defense OverseasOther than Continental US Per Diem Rates Per Diem Travel andTransportation Allowance Committee

F INTERNAL REVENUE SERVICE (IRS)

IRS Publication13 15-shy‐B Employerrsquos Tax Guide to13 Fringe Benefits for tax reporting requirementsIRS Publication 46313 Travel13 Entertainment13 Gift13 and Car ExpensesIRS Publication 97013 Tax Benefits for EducationIRS Revenue Procedure 98-shy‐25 1998-shy‐113 CB 689 Automated Records (supersedes IRS Revenue Procedure 91-shy‐591991-shy‐213 CB 841 Automatic Data13 Processing Records)IRS Revenue Procedure 97-shy‐22 1997-shy‐13IRB Electronic Record Retention RulesIRS Revenue Code13 Title 2613 Section 11713 Qualified ScholarshipsIRS Revenue Code Title 26 Section13 162 Trade or Business Expenses

G OTHER

CSU Use of University amp Private Vehicles Policy GuidelineConflict of Interest HandbookThe CalStateTEACH Faculty HandbookHR 2005-shy‐26 CSU Volunteer PolicyCSU Office of General Counsel University Volunteers Handbook

APPENDIXES

APPENDIX A -shy‐ DEFINITIONS

For the13 purposes of these13 procedures the13 following definitions shall apply

Administrator -shy‐-shy‐ the University Executive Vice ChancellorChief13 Financial Officer13 or13 President13 or13 Universityemployees who have13 been re-shy‐delegated13 authority by the Executive Vice ChancellorChief Financial Officer orPresident to approve13 requests for travel

Approving Authority -shy‐-shy‐ the Approving Authority is defined as a person to whom authority has been delegated inwriting to approve expenses in accordance with University policy

Business Purpose ndash the business purpose of13 a University traveler13 may include activities that13 contribute to any oneof the Universityrsquos major functions of teaching research or public service It is the primary reason13 the employeemust incur travel related expenses

Campus -shy‐-shy‐ the campus or13 other13 official University location including the Chancellorrsquos Office under the jurisdiction13 of a President or the Chancellor

Cash Advances -shy‐-shy‐ cash (or cash equivalents) given to a traveler in advance of a trip

Contiguous States ndash refers to the 48 states that13 do not13 include Alaska or13 Hawaii

Daily ndash that13 which occurs on a calendar13 day

Delegation of Authority ndashthe Executive Vice ChancellorCFO and University Presidents have been delegatedauthority and responsibility for effective oversight13 of13 all funds held by the University

Incidental13 Expenses -shy‐-shy‐ the incidental expenses portion of13 the federal per13 diem rate includes fees and tips given toporters baggage carriers bellhops stewards or stewardesses and13 others on ships and13 hotel staff in13 foreign13 countries transportation between places13 of lodging or business13 and places13 where meals13 are taken and mailingcosts13 associated with filing travel claims13 and payment of University-shy‐sponsored charge card billings

Maximum Lodging Rate ndash the maximum amount13 allowed per13 night excluding taxes for13 overnight13 sleepingfacilities Does not13 include accommodations on airplanes trains buses or13 ships which are13 included in the13 cost oftransportation

Meals and Incidental Expenses (MampIE) Reimbursement Cap -shy‐-shy‐ the maximum amount13 authorized for13 reimbursement13 of13 actual daily meal and incidental expenses for13 travel within the contiguous United StatesTravelers may only seek reimbursement for their actual expenses up to the cap amount This reimbursement capshall not be treated as13 a per diem For purposes13 of the reimbursement cap incidental expenses13 include tips13 andfees for13 services eg for13 waiters baggage handlers etc

Non-shy‐Degree Candidate -shy‐-shy‐ students13 who are not currently matriculated into a degree13 program

Normal Work Location -shy‐-shy‐ is defined as the place where the major portion of an employeersquos working time is spentor the place to13 which13 the employee returns during working hours upon completion13 of special assignments Theemployeersquos department determines what constitutes an individual employeersquos work location for the13 purpose13 ofthese procedures consistent13 with the definition above

Official University Business Travel -shy‐-shy‐ to be considered Official University Business Travel at13 least13 one of13 the13 following criteria must13 apply

bull A trip13 is certified13 by the President or designees to13 be essential to13 University operationsbull The trip relates directly to University programs including professional development activities and

objectivesbull The trip is to a meeting of13 a professional association or13 society to deliver13 a paper to serve as moderator13

or group13 leader to13 serve on a panel or to13 fulfill obligations as an13 association13 or society officer orbull The trip has as its primary purpose recruitment of faculty or administrative personnel

Out of Pocket Expenses -shy‐-shy‐ expenses that are13 incurred and paid for by the13 traveler using13 cash or other mechanismswith traveler liability (eg a credit card in which the traveler is liable)

Per Diem -shy‐-shy‐ the daily subsistence allowance13 to cover the13 cost of lodging meals and certain incidental expensesauthorized under the13 GSA and Federal per diem rates The13 amount varies based on destination of travel

The payment of a per diem does not require supporting receipts Per diems are authorized for13 all internationaltravel travel meals within Alaska Hawaii and United States possessions domestic travel assignments of13 30 daysor more and13 domestic travel assignments that exceed13 one year (see Appendix D)

For purposes of per diem incidental expenses include13 tips and fees for services eg for waiters baggage13 handlers etc Federal per diem rates do not include taxes on lodging which13 may be reimbursed13 separately

President -shy‐-shy‐ the chief13 executive officer13 of13 the campus For13 the purposes13 of these procedures the authorities13 andresponsibilities assigned to the President13 are also assigned to the Executive Vice Chancellor13 and Chief13 FinancialOfficer and the Principal Officers of The Trustees

Primary Agreement -shy‐-shy‐ an agreement between the California State University and13 an13 awarded13 supplier for a specificservice or commodity which is the result of a University competitive bid process13 The primary agreement isestablished with the13 supplier considered to have13 the13 best combination of value13 and13 service and13 who13 obtains themost awarded quality points during the evaluation process This supplier will be the recommended Universitysupplier for the specific13 service or commodity type (at participating University locations) for the life of theagreement

Receipt -shy‐-shy‐ a written acknowledgment of money received For substantiation of an expense a receipt indicateswhat was purchased the amount due the form of payment and preferably a zero balance

Registered Domestic Partner -shy‐-shy‐ A domestic partnership13 is established13 when13 persons meeting the criteria specified13 by Family Code section13 297 file a Declaration of13 Domestic Partnership (Form NPSF13 DP-shy‐1)13 with the Secretary of13 State

Reporting Period -shy‐-shy‐ the thirty day period within which a Travel Expense Claim must13 be submitted after13 the end of13 atrip Refer13 to Section IXA Reporting Period for more13 information

Residence -shy‐-shy‐ the primary residence where the traveler13 lives regardless of13 other13 legal or13 mailing addressesHowever when an employee is required to reside temporarily away from hisher permanent residence13 because13 ofofficial travel away from normal work location such13 residence may still be considered13 permanent if it isunreasonable to13 expect the employee to13 move hisher permanent residence to13 the temporary job13 location

Subsistence Expenses -shy‐-shy‐ Expenses13 such as13 (1) lodging including taxes and service charges (2)13 meals including13 taxes and tips and (3)13 incidental expenses (see Incidental Expenses above)

Substantiated Expense ndash Generally a traveler must be able to substantiate claimed expenses by adequate recordsandor sufficient evidence13 corroborating13 the13 travelerrsquos own written statement as to (1) amount (2) time13 and place13 (3)13 business purpose and (4)13 name(s)13 for13 whom the expense was incurred

Travel Advances ndash payment provided13 to13 an13 employee in13 advance of travel to13 offset anticipated13 out of pocketexpenses Advances also include13 reimbursement of travel related expenses incurred prior to the13 dates of travel

Travel Expenses -shy‐-shy‐ expenses that are13 ordinary and necessary13 to accomplish the official business13 purpose of a tripRefer to13 the following sections for a description13 of travel expenses eligible for reimbursement Section13 IVTransportation Expenses Section V Subsistence Expenses and Section VI Miscellaneous Travel Expenses

Travel Status ndash the period during which a traveler13 is traveling on official University business

Valid Driverrsquos License -shy‐ A driverrsquos license shows that you13 have been13 given13 permission13 to13 drive on public roadwaysLicenses are13 valid until13 the date indicated13 A license is not valid if it has been suspended cancelled or revoked

Work Day -shy‐-shy‐ the work day refers to the hours an employee is scheduled for13 work on any one calendar13 day or13 mayconsist of consecutive hours13 an employee is13 scheduled13 to13 work over two13 (2) consecutive calendar days when13 thescheduled hours13 cross13 midnight

APPENDIX B -shy‐ MILEAGE REIMBURSEMENT RATES

The following mileage reimbursement rates shall be used13 to reimburse travelers who use an automobile loaned tothe University for assignment to employees or aircraft on official University business

Per Mile

A Automobiles ndash employee-shy‐owned13 or procured including vans Current IRS Standard13 Rate

B Standard Rate for travel in13 connection13 with13 move or relocation Current IRS Standard13 Rate

C Automobiles and vans Loaned to the University for assignment to 235centUniversity employee Refer to IRS Publication 15-shy‐B Employerrsquos Tax Guideto Fringe Benefits for13 tax reporting requirements

D Aircraft 995cent

APPENDIX C -shy‐ REPORTING INCIDENTAL EXPENSES

Incidental13 expenses shall13 be reimbursed up to the daily total13 specified in Appendix D and only when travel includesan overnight stay The13 University will reimburse13 reasonable13 and customary gratuities generally up to 20 of the13 total expense The following chart13 summarizes the applicable reimbursement13 method for13 miscellaneous expensesincurred while on travel status

Description Type of Expense Report on Travel ClaimTips to bellhops baggage carriers porters hotel Incidental Expense Actual cost incurredhousekeepers stewards or stewardesses other shippersonnel and hotel servants in foreign countries Any single expense of $75 or

more requires a receiptAlaska Hawaii and the US Possessions Daily MampIE Incidental Expense The Published Federal

Government amount for thegeographic location

No receipts requiredInternational Incidental Expense The Published Federal

Government amount for theDaily MampIE and Lodging geographic location

No receipts requiredThe following expenses are not considered to be incidental expenses and should be reported as indicated

Tips for Meals Include as part of actual Actual total cost incurred andexpense for meal meal type (eg breakfast

lunch dinner)

Any single expense of $75 ormore requires a receipt

Tips to shuttle or taxi drivers Include as part of actual Actual total cost incurred andexpense for shuttle or type used13 (eg taxi shuttletaxi fare etc)

Valet tips Include as part of actual Actual total cost incurredexpense for parking fee

APPENDIX D -shy‐ LODGING AND MEALS amp INCIDENTALS REIMBURSEMENT CAPS AND RECEIPTREQUIREMENTS

The following chart summarizes the applicable reimbursement methods and the maximum rates authorized forlodging and meal13 and incidental13 expenses (MampIE) incurred while13 on travel status

Location Less Than 30 Days with OvernightStay

30 Days or More In Excess of One Year

Travel within the 48 Actual meal expenses up to MaximumMeals and Lodging Per Per Diem up to 150 ofcontiguous13 United $55calendar day plus actual Diem determined by Authorized 30 day per diemStates Daily MampIE incidental expenses up to

$7calendar dayApprover cannot exceed FederalPer Diem for area

Lodging Actual lodging cost not to13 exceed13 $275 per night13 Receipts requiredfor expenses of $75 or more

No receipts required No receipts required

Travel withinAlaska HawaiiPuerto Rico theNorthern MarianaIslands andpossessions of theUnited StatesDaily MampIE

Lodging

Published Federal Government PerDiem for specific location

No receipts required

Actual lodging cost not to13 exceed13 $275 per night13 Receipts requiredfor expenses of $75 or more13

MaximumMeals and Lodging PerDiem determined by AuthorizedApprover cannot exceed FederalPer Diem for area

Per Diem up to 150 of30-shy‐day per diem

International Published Federal Government Per Maximum Per Diem determined Per Diem up to 150 ofDaily MampIE and Diem for specific location No by Authorized Approver cannot 30-shy‐day per diemLodging receipts required exceed Federal Per Diem for

area No receipts required No receipts requiredNon-shy‐Commercial Actual expenses up to 100 of Maximum Per Diem Determined Per Diem up to 150 ofFacility Daily Published Federal Government Per by Authorized Approver cannot 30-shy‐day per diemLodging Expenses Diem for specific location

Receipts required for non-shy‐international travel

exceed Federal per diem

No receipts requiredNo receipts required

Federal Per-shy‐diem rates for13 all locations httpwwwgsagovportalcategory21287

APPENDIX E -shy‐ TRAVEL OF LESS THAN 24 HOURS -shy‐ MEALS amp INCIDENTALS EXPENSE REIMBURSEMENTS

The IRS13 Taxable Fringe Benefit Guide (ldquoIRS Guiderdquo) states that in order for the reimbursement of meals andincidental13 expenses (MampIE) to be excludable from a travelerrsquos income the individual13 must be ldquoaway from homerdquo inthe pursuit13 of13 business on a temporary basis Merely working overtime or13 at13 a great distance13 from an employeersquosresidence does not13 create excludable reimbursements for13 travel expenses if13 the employee returns home without13 spending the night or stopping for substantial ldquosleep or restrdquo

Section VC Travel of Less Than 24 Hours does not13 allow for13 the reimbursement13 of13 meal expenses for13 travel of13 lessthan 24 hours unless the traveler13 is away from hisher13 home overnight13 as supported by a lodging receipt13 or13 other13 evidence13 explaining13 why the13 traveler was unable13 to obtain a receipt

The following examples from the IRS Guide illustrate the application13 of the ldquoovernight rulerdquo

Example 1 A consulting engineer works with clients in a three-shy‐state area by making one-shy‐day trips to13 each13 clientShe13 frequently leaves home13 at 63013 am and does not return until midnight During the day she stops in a rest13 area13 and closes her eyes for 20 minutes to refresh herself for the13 drive She13 cannot deduct the13 cost of her meals onthese trips because she is not13 away from home long enough to obtain substantial sleep or rest

Example 2 An employee is required to travel13 from Milwaukee to Madison to work on a project She leaves homeat 110013 am on Monday with plans to return home13 the13 same13 day She13 is unable13 to complete13 the13 project onMonday so she spends the night in13 Madison After completing the project the next day she returns to13 Milwaukeeby 1030 am Even13 though13 the employee had13 not planned13 to13 spend13 the night and13 is gone for less than13 24 hours shehas met the ldquoaway from homerdquo rule because she spent the night away from her tax home on business

Example 3 An employee is required to travel13 from Dallas to Houston to work for the day The employee leaveshome at 630 AM and13 returns that night at 1000 PM On13 the trip13 home the employee stops for dinner and13 restsin the car for two hours13 Even though the employee has been away from home for substantially longer thanhisher normal work day the employee is not considered13 to13 be in13 travel status Courts have ruled13 that stopping fora meal or a rest in a car does13 not meet the substantial sleep or rest13 rule

Example 4 A government agency supplies office equipment to all13 agencies within the state An employee drives atractor-shy‐trailer13 with equipment13 from the warehouse in Sacramento to an agency in San Diego After13 10 hours thedriver stops and13 rents a room at a rest stop13 for a four hour nap13 before completing the round13 trip Since the driverrented a room in order13 to sleep heshe is considered to have met13 the sleep and rest13 rule Reimbursements13 formeals and lodging13 are13 not taxable13 to the13 employee

13 13 13

13 13 13 13 13 13 13 13

APPENDIX F -shy‐ PRORATING PER DIEMS FOR TRAVEL INVOLVING MULTIPLE LOCATIONS

The following method may be used to prorate a per diem(s) when a trip is reimbursable under more than one perdiem rate

The time element charged to each per diem location is13 prorated based on the number of hours13 spent at each travellocation13 For partial13 days hours should be rounded to the nearest quarter day as follows

Example A trip that involved three locations with three different per diem rates took a total of 237 hoursexcluding13 air travel time13 from normal work location13 to13 the first business location13 and13 the travelers return13 from thelast travel13 location to normal13 work location13 The time spent at each location was as follows13 53 hours 145 hoursand 39 hours The13 reimbursable13 amount of the13 per diem for each location is calculated as follows

Hours Per Location Quarter Days Location Per Diem Rate

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

Location 3 39 17513 or (1-shy‐34) $16800 $29400 TOTAL 237 $152100

APPENDIX G -shy‐ IRS TAX GROSS UP FORMULA

Under the IRS one-shy‐year rule travel expense reimbursements for assignments that exceed one year must betreated as taxable income Thus to compensate for13 additional federal and state income and applicable13 employment taxes owed by an employee the13 reimbursement rate13 may be13 increased up to 150 of the13 applicable13 federal per13 diem rate authorized for13 the location of13 travel Refer13 to Section V Subsistence Expenses

Following are13 two examples of the gross up procedure for a trip13 of more than13 one year to13 X In13 both13 examples a$91 daily reimbursement rate is assumed to be the final per diem rate

The Gross Up Formula13 is applied to the $91 daily reimbursement rate as follows W = Gross Up Amount

1 Example13 1 Salary Subject to Social Security Tax

This example is based on the following assumptions

bull 15 Federal income tax rate plus 51 California income tax rate [6 less 15 Federal tax benefit]bull 145 Medicare ratebull 62 Social Security rate

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91)(1 minus 015 minus 00510 minus 00765)

119908 = ($91) (07225)

w = $12596 or 138 of the daily reimbursement rate

2 Example 2 Salary Exceeds Social Security Wage Base

bull 28 Federal income tax rate plus 67 California income tax rate [93 less 28 Federal tax benefit]bull 145 Medicare rate

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

APPENDIX H -shy‐ TAXABILITY OF INTERNATIONAL TRAVEL WITH PERSONAL USE

Personal travel combined with international business travel may be13 subject to tax The13 taxable13 amount dependson how much13 of the trip13 outside of the US was personal in13 nature For this purpose the United13 States includesthe 50 states and the District of Columbia

According to13 the IRS there is a taxable event if BOTH of the following conditions are met

bull The total period of the trip is longer than one week andbull At least 25 of the trip13 is personal

Following are13 two examples of international travel with a personal component

Example 1 Trip with a Taxable Event

An employee travels to13 London13 for 10 days of which13 7 days are business related13 and13 3 days are personal 70 ofthe trip is business and 30 is personal

The traveler is reimbursed for airfare13 and 7 days of meals and lodging The13 other 3 days of meals and lodging13 are13 considered personal and are not reimbursed

Since13 the13 trip was longer than one13 week and at least 25 personal the13 employee13 must be13 taxed on 30 of the13 airfare which is considered personal use under IRS regulations (Personal Component 3 days10 days13 = 30)

Example 2 Trip with No Taxable Event

An employee travels to13 London13 for 10 days of which13 8 days are business related13 and13 2 days are personal 80 ofthe trip is business13 and 20 is13 personal

The traveler is reimbursed for airfare and 8 days of meals and lodging The other 2 days of meals and lodging areconsidered personal and are not reimbursed

The cost of airfare even though it is reimbursed to the traveler is not taxable since the personal component13 is not13 equal to or greater than 25 of the13 trip (Personal Component 2 days10 days = 20)

CSU TRAVEL PROCEDURES

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS

III PAYMENT OF TRAVEL

APREPAID EXPENSES AND DIRECT CHARGES


C CASH ADVANCES AND PRE‐PAID EXPENSES


E CANCELLATION OF RESERVATIONS


A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING

B MEALS WHILE TRAVELING




A TIPS



D NON-REIMBURSABLE EXPENSES

VII SPECIAL TRAVEL SITUATIONS


B NON-shyEMPLOYEE TRAVELERS


A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




X APPROVAL OF TRAVEL EXPENSE CLAIM

XI TRAVEL WITHIN THE CONTIGUOUS UNITED STATESndash30 DAYS OR MORE

A INDEFINITE TRAVELndashASSIGNMENTS THAT EXCEED ONE YEAR

XII TRAVEL TO ALASKA HAWAII OR THE US POSSESSIONS




D ADJUSTMENT FOR MEALS PROVIDED WITHOUT CHARGE




C ASSIGNMENTS OF 30 DAYS OR MORE



F TAXABILITY OF INTERNATIONAL TRAVEL WITH PERSONAL USE


XIV REFERENCES

A EXECUTIVE ORDERS

B INTEGRATED CSU ADMINSTRATIVE MANUAL

C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES

APPENDIX A - DEFINITIONS

APPENDIX B-shy‐MILEAGE REIMBURSEMENT RATES

APPENDIX C-shy‐REPORTING INCIDENTAL EXPENSES

APPENDIX D-shy‐LODGING AND MEALS amp INCIDENTALS REIMBURSEMENT CAPS AND RECEIPT REQUIREMENTS

APPENDIX E-shy‐TRAVEL OF LESS THAN 24 HOURS-shy‐MEALS amp INCIDENTALS EXPENSE REIMBURSEMENTS

APPENDIX F-shy‐PRORATING PER DIEMS FOR TRAVEL INVOLVING MULTIPLE LOCATIONS

APPENDIX G-shy‐IRS TAX GROSS UP FORMULA

APPENDIX H-shy‐TAXABILITY OF INTERNATIONAL TRAVEL WITH PERSONAL USE

C TRAVEL OF LESS THAN 24 HOURS 20

D PAYMENT OF GROUP SUBSISTENCE EXPENSES 20

VI MISCELLANEOUS TRAVEL EXPENSES 20

A TIPS 20

B BUSINESS RELATED EXPENSES 21

C REGISTRATIONEVENT FEES 21

D NON-shy‐REIMBURSABLE EXPENSES 21

VII SPECIAL TRAVEL SITUATIONS21

A EMPLOYEE TRAVELERS 21

B NON-shy‐EMPLOYEETRAVELERS 23

VIII TRAVEL RELATED INSURANCE26

A EMPLOYEES 26

B RENTAL VEHICLES26

C PRIVATE VEHICLES27

D PRIVATELY OWNED AIRCRAFT BOATS MOTORCYCLES 28

E PERSONAL PROPERTY OR BAGGAGE LOSS 28

F EMERGENCIES 28

IX REPORTING TRAVEL EXPENSES 29

A REPORTING PERIOD 29

B COMPLETION OF A TRAVEL EXPENSE CLAIM29

C CERTIFICATION OF TRAVEL EXPENSES 30

D RETURN OF EXCESS ADVANCE AMOUNTS 30

X APPROVAL OF13 TRAVEL EXPENSE CLAIM 31

XIV REFERENCES 37

C CODEDMEMORANDA 38

G OTHER 38

APPENDIXES39

I INTRODUCTION

II SCOPE

A AUTHORITIES

D RESPONSIBILITIES

1 Traveler

E EXCEPTIONS

1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES 37

C CODEDMEMORANDA 38

G OTHER 38

APPENDIXES39

I INTRODUCTION

II SCOPE

A AUTHORITIES

D RESPONSIBILITIES

1 Traveler

E EXCEPTIONS

1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









APPENDIXES39

I INTRODUCTION

II SCOPE

A AUTHORITIES

D RESPONSIBILITIES

1 Traveler

E EXCEPTIONS

1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









I INTRODUCTION

II SCOPE

A AUTHORITIES

D RESPONSIBILITIES

1 Traveler

E EXCEPTIONS

1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









D RESPONSIBILITIES

1 Traveler

E EXCEPTIONS

1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









E EXCEPTIONS

1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









1 Cash Advances

card or

a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









a) Cash13 Advances

A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









A GENERAL

1 Definition

3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









3 Lost Tickets

B AIR TRAVEL

c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









c) Baggage Fees

2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









2 Private Aircraft

a) Approval

C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









C AUTOMOBILE

1 Campus Vehicles

2 Rental Cars

d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









d) Payment Options

c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









c) Standard Rate

D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









D RAIL OR BUS

E PASSENGER SHIP

2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









2 Motorcycles

A LODGING

2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









2 Hospitality Meals

A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









A TIPS

3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









3 Athletic Coaches

a) General

c) Return13 Travel

a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









a) Authorization

4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









4 Volunteers

5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









5 Witnesses

A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









C PRIVATE VEHICLES

F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









F EMERGENCIES

A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









A REPORTING PERIOD

a) Receipts

XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









XIV REFERENCES

A EXECUTIVE ORDERS

C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









C CODEDMEMORANDA

E PER13 DIEM RATES

G OTHER

APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









APPENDIXES

Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









Per Mile

D Aircraft 995cent

lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









lunch dinner)

Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









Lodging

13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









13 13 13

13 13 13 13 13 13 13 13

Reimbursable Amount

Location 1 53 22513 (or 2-shy‐14) $14000 $31500

Location 2 145 6 $15200 $91200

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (07225)

119908 = (119889119886119894119897119910 119903119890119894119898119887119906119903119904119890119898119890119899119905 119903119886119905119890)(1 minus 119886119901119901119897119894119888119886119887119897119890 119905119886119909 119903119886119905119890119904)

119908 = ($91) (06385)

I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









I INTRODUCTION

II SCOPE

A AUTHORITIES



D RESPONSIBILITIES

E EXCEPTIONS








A GENERAL

B AIR TRAVEL

C AUTOMOBILE

D RAIL OR BUS

E PASSENGER SHIP



A LODGING





A TIPS








A EMPLOYEES

B RENTAL VEHICLES

C PRIVATE VEHICLES



F EMERGENCIES


A REPORTING PERIOD




















XIV REFERENCES

A EXECUTIVE ORDERS


C CODED MEMORANDA


E PER DIEM RATES


G OTHER

APPENDIXES









CSU Travel Procedures · CSU, campus orStateof California contractedsuppliers deliver competitivevaluein therangeof services required by University travelers. Such supplierscouldincludeairlines,

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