Study Abroad Travel Policies and Procedures Overview
This document provides an overview of the Study Abroad Travel Policies and Procedures, including pre-travel guidelines, program expenses, payment options, reimbursement processes, and more. It emphasizes the importance of compliance with University policies and IRS regulations to ensure timely payments and reimbursements for employees and vendors. Helpful links to Travel Information and resources are also included for reference.
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Study Abroad Travel Policies and Procedures Presented by: Cindi Scheid and Janet Weitz 1
Study Abroad Travel The information contained in this document includes University travel policy and procedures which have been modified to reflect the Texas State Study Abroad Program requirements. These modifications do not overreach the intent of the University policies and procedures.
Agenda Travel Overview Pre-Travel & Processing Guidelines Program Expenses & Payment Options Travel Advance & Disbursement Process Meal Per Diems, Group Meals & Business Meals Gifts: Value & When Reimbursable Receipts: Legibility & Organization Exchange Rates Oanda vs Credit Card Statement Cash Advance Reconciliation & Expense Report Foreign Vendor Tax Review Questions and Answers
Travel Overview All University Travel procedures apply. All University UPPS and FSS PPS apply. All IRS regulations and rules apply. There is nothing to be intimated by but compliance is expected. Adherence and proper documentation ensures timely payments to vendors and employee reimbursements.
Travel Overview Helpful Links to Travel Information http://www.txstate.edu/gao/ap/travel/ Link to the Travel Office Home Page Travel Policies and Procedures Link to the Travel Policies and Procedures TRAVELTracks Information & FAQs Link for creating requests and expense reports Foreign Per Diem Rates Link to determine foreign per diem rates Other Travel Procedures and Resources Link to other Travel processes (e.g. airfare, rental cars)
Pre-Travel & Processing Guidelines Most program fees and travel expenses will be paid by Purchase Order, e-NPO or Study Abroad Direct Billed Credit Card. Miscellaneous travel costs will be reimbursed using the electronic TRAVELTracks method (expense report after trip created from approved Travel Request). Review the Travel Policies & Procedures document located on the welcome page of Travel website (Select the link on the right of page). Need Net ID and Password to access. Contains general travel information consolidated from the Travel website.
Pre-Travel & Processing Guidelines A T-4 Form (Release of Liability and Assumption of Risk for Foreign Travel Form) must be completed, provided to and retained by the Study Abroad Office for each Traveler. T-4s for faculty are collected during the proposal process, and T-4s for students are collected during the application process. T-4s for program assistants should be completed along with the program assistant approval form.
Pre-Travel & Processing Guidelines Ensure program budget is submitted by the deadline date. The Study Abroad Office will create a Travel Request based on the final program budget. Process a Travel Request to encumber funds and obtain applicable approvals prior to the trip start date. Include Travel Advance Amount on Travel Request. Cannot be more than total amount of the Travel Request estimated expenses. Study Abroad Office will manage the submission to ensure approval and travel advance is obtained within the Travel Office guidelines. Note: Timeframe for submission of any other foreign Travel Request is at least 10 days prior to a trip start date.
Pre-Travel & Processing Guidelines Travel Request Workflow approval scenario is: Account Manager Program was approved by TSUS. Foreign (Cabinet Officer). ORIC (Office of Research Integrity and Compliance) Travel Office. Process an Expense Report: Submit expense receipts to the Study Abroad Office within 10 days after the Traveler s trip end date. Expense Report starts with the approved Travel Request. Expense Report is due within 30 days of the trip end date. Traveler must submit Save and Send for Approval the Expense Report. Clears any travel advance, provides expense documentation, reimbursement and closes the encumbrance and trip.
Pre-Travel & Processing Guidelines Reimbursement for personally purchased airfare is not allowed until the Expense Report is filed after the trip is complete. Best to use contracted travel agency for direct billing to the university. Study Abroad Office processes the PO for airfare. This is NOT included on the Travel Request. If direct billed airfare, include the estimated cost on your Travel Request.
Pre-Travel & Processing Guidelines Record the entire trip date range and all the destinations including any personal time that may be taken along with business travel. Consider adding an extra day to the start and end date of the trip to allow for any time differences. The Travel Office must have a properly approved Travel Request and funding before the direct bill flight(s) can be booked. If not approved, the price and/or availability may change. Ascot may place a ticket on a courtesy hold until the workflow approval process is complete.
Pre-Travel & Processing Guidelines Most programs pre-pay lodging before the trip (PO, Credit Card). The lodging establishment must be a commercial entity. If paid while on the trip, receipt must contain the name of the lodging establishment, the name of the traveler(s), daily room rate, itemized charges, and the method of payment. Traveler(s) will be reimbursed for the actual (and allowed) hotel expenses per attached lodging receipt(s). If staying at a host or relative home, can t claim a per diem reimbursement nor gifts purchased to cover lodging.
Program Expenses & Payment Options Do not charge expenses personally and seek reimbursement (before program end date). Only one expense report allowed per Travel Request on TRAVELTracks. If need to pay for expenses before the trip, use PO, e-NPO, Study Abroad Credit Card. Only exception for employee reimbursement before the trip starts is for program orientation or group meeting expenses. Study Abroad Business Office has a credit card for large program expenses. Available for situations when there is a risk of losing a reservation. Must have documentation to support the credit card request.
Program Expenses & Payment Options Purchase Orders used when: Vendor record exists on SAP. Vendor accepts wire transfer payment. Time allows for receipt of invoice, approval and payment. If sending an international wire payment, an AP-3 Form is required. This captures the required vendor and banking information needed to complete an international wire. Study Abroad Office will facilitate completion of this process. Email vendor the form. Attach the email response from vendor with the completed AP-3 form and invoice. AP validates data on SAP, AP-3 form and invoice. Wire Fees are NOT charged back to the program.
Travel Advance & Disbursement Process The advance cannot be for more than the estimated costs of the entire Travel Request. Should be used for anticipated expenses while abroad. If you have not received your advance money a week before the trip starts, contact the Travel Office so we can investigate the delay. No advances are allowed if employee is on State Hold. The funds advanced will be deducted from the travel expense reimbursement.
Meal Per Diems Claim 50% of the GSA per diem rather than actual expenses. Meal per diem locations are determined by the official program itinerary. No faculty meal receipts need to be attached to the expense report when per diems are used. No allowances may be given to students for any type of expense: e.g. meals, laundry, entrance fees, etc.
Student Group Meals If paying for a group meal: Will need to provide the itemized receipt. Provide list with the names of those who attended. Will need to decrease daily meal per diem (50% of the meal-by-meal GSA rate) amount for any group meals. Gratuity is limited to 20% of the pre-tax amount. Do not pay alcohol purchases on the group meal itemized receipt. If alcohol is purchased it must be paid for personally and separate from the group meal receipt.
Business Meals Refer to FSS PPS 03 01 14. Must have a valid business purpose and an itemized receipt. Gratuity is limited to 20% of the pre-tax amount. Not allowed for employee only meals (receive meal per diem). List of attendees required with each attendee identified as employee or external. Employees attending must reduce their daily per diem amount for this meal (50% of the meal-by-meal GSA rate). NOTE: Study Abroad Programs do not allow for reimbursement of alcohol.
Gifts: Value & When Reimbursable Refer to UPPS 04.03.02. Gifts not allowed from university funds unless for a public purpose. Appreciation for businesses and universities hosting Study Abroad events. Value must be insignificant (e.g. Texas State shirt; paperweight). Cannot use a gift to pay for services (e.g. lodging). Gift cards or gift certificates are prohibited. Gifts cannot be given to other Texas State employees as appreciation for helping with the program.
Receipts: Legibility & Organization Receipts must be legible. Take a picture of the receipt with your smart phone if you feel the legibility of the information will deteriorate. The picture of the receipt may be sent to Study Abroad via email and attached to the expense report. Traveler must group receipts according to expense type (e.g. airfare, meals, lodging, transportation, and incidental expenses). Put receipts in date order within each category. Incidental expense receipts must have purpose written on receipt or on paper the receipt is taped to.
Receipts: Legibility & Organization Itemized Receipts are required to show what was purchased: Food (Business meals or group meals, not per diem) Lodging Transportation Tickets (e.g. Entrance Fees) Incidentals (e.g. WiFi, Copies, Faxes) Validates no alcohol purchased. Must show proof of payment: Confirmation not acceptable unless shows payment. Credit Card or cash. Gratuity must be reflected on the receipt.
Submission to Study Abroad Study Abroad Office reviews and compiles the Expense Report for each program leader. Assembles receipts for attachment to Expense Report. Completes Excel Worksheet for the expense summary and applicable currency conversions. Scans all and attaches to the Travel Expense Report before the Traveler submits for reimbursement. Your organization of trip expenses is important to ensure all trips comply with the 30-day requirement for the Expense Report Due Date.
Exchange Rates Oanda vs Credit Card Statement The OANDA Currency Converter is the preferred method to validate the exchange rate. link http://www.oanda.com/currency/converter/ These conversion rates will be entered on the Worksheet. Select the currency that needs to be converted from the drop down menu. Select the Historical Exchange Rates tab and enter the trip date range. Select the Table tab to view the rates per day and obtain an average conversion rate at the top of the daily data. This Average is used to convert currency on all the foreign receipts to U.S. dollars. If you exchange all funds on one day, you can use the rate on the receipt.
Exchange Rates Oanda vs Credit Card Statement Will reimburse for foreign transaction bank charges and exchange rate fluctuations (bank converts purchase to US Dollars). Can submit ATM withdrawal receipt to be reimbursed for the ATM fee. Exclude any personal items from the Credit Card Statement. Can use a marker to black out personal information and purchases. Conversions are usually at different exchange rates than historical Oanda rate when using a credit card for purchase. Include bank statement showing transaction fees. Use bank statement to prove exchange rate difference. Can submit ATM withdrawal receipt to be reimbursed for the ATM fee.
Cash Advance Recons & Expense Reports Study Abroad Office will prepare the Expense Report. List all personally paid reimbursable expenses and provide proof of payment. If airfare was direct billed it is expensed as COMPANY PAID AIRFARE. If lodging is paid for through a PO or e-NPO do NOT expense as COMPANY PAID (This was not included on your Travel Request). Transportation tips are not reimbursed unless for the entire group.
Cash Advance Recons & Expense Reports The funds advanced will be deducted from the travel expense reimbursement. Any advance funds returned can be reported on the expense report in the Enter Receipts screen in the Advance Return expense type. If your reimbursable expenses (not including Company Paid Airfare, Car, or Lodging) are LESS than the advance amount, deposit excess funds at the Cashier s Office. Deposit excess funds into the following Travel Advance account: General Ledger # 101110 and Fund # 2025031000. Reference trip #. Attach the deposit voucher receipt generated by the Cashier s Office. Expense reports must be processed ASAP so they are entered in the current fiscal year financial statements. Complete by 8/31/FY.
Foreign Vendor Tax Review IRS requires that Businesses (e.g. Texas State) obtain information W- 8BEN from vendors regarding US tax status. Must be evident in the vendor records if audited by the IRS. Typically this is done as part of the new vendor set up process. AP sends all foreign vendor payment requests to Tax Compliance for review. Back Office process which has been in place for years. Ensures all tax paperwork has been obtained from the vendor. Determines if a tax treaty exists between the USA and the vendor s country. Determines if payment requires tax withholding. Unlikely as services are performed in the foreign country.
Travel Office Staff Janet Weitz Accountant III Isabel Valdez Travel Specialist April Serna Travel Specialist Contact the Travel Office at: travel@txstate.edu or 512-245-2775
