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Title: T


1
T E Training
  • Survey of UC Policies Procedures
  • Practical Applications at UCSB
  • FALL 2006

2
SCOPE
  • This presentation outlines
  • UCs Business and Finance Bulletins
  • G-28, Policy and Regulations Governing Travel
  • G-28, Travel Policy Summary
  • G-13 - Policy Regulations Governing Moving
    Relocation
  • BUS-79, Expenditures for Entertainment, Business
    Meetings, and Other Occasions
  • Click on hyperlinked text to see relevant
    sections of policy and procedure, tables, forms,
    etc.

3
AUDIT FINDINGS
  • Inability to Track Travel Cost and advances by
    Individual Trip
  • Exceptional Travel Expense not adequately
    justified
  • Frequency of UC Employee Only Meals
  • Incomplete or Missing Documentation
  • Delegation of Authority for Exceptions unclear
  • Inadequate Documentation of Business Purpose
  • Use of Per Diem in Lieu of Actual Meal Expenses
  • Failure to Use Entertainment Form for Recharge
    Activities
  • Lavish Entertainment Expense under the
    Circumstances
  • Alcoholic Beverages Charge to Inappropriate Fund
    Source
  • Incomplete Guest List
  • Inappropriate Assignment of Official Host
  • Self or Subordinate Approval of Expenses
  • Expense with the Appearance of a Personal Nature

4
I. REFERENCES Travel
  • ACADEMIC PERSONNEL MANUAL
  • Scholarly Meetings
  • Field Research
  • Appointees to Visiting Titles
  • Recruitment
  • Leaves of Absence/Sabbatical

5
I. REFERENCES Travel
  • ACCOUNTING MANUAL
  • Transient Occupancy Taxes
  • Federal Taxation of Aliens
  • Taxation of Scholarship and Fellowship Grants and
    Education Assistance
  • BUSINESS FINANCE BULLETINS (BFB)
  • Entertainment
  • Policy Regs on Moving and Relocation

6
REFERENCES Travel
  • U.S. DEPARTMENT OF STATE
  • Per Diem Rates and Maximum Allowances
  • The University uses the Federal rates
  • See link to Federal tables at link
  • INTERNAL REVENUE SERVICE
  • Documentation, Substantiation Standards
  • Electronic records and retention rules
  • Itemized, original receipts

7
II. DEFINITIONS Travel
  • Business Purpose activities that contribute to
    any of the Universitys major functions of
    teaching, research or public service
  • MIE Reimbursement Cap the maximum for daily
    meal and incidental expenses for CONUS
    (continental U.S.) travel of less than 30 days
    not a per diem as only actual expenses are
    reimbursable

8
II. DEFINITIONS Travel
  • Per Diem the daily subsistence allowance
    authorized by Federal CONUS, OCONUS Foreign
    location tables
  • Requires no receipts
  • Authorized for
  • foreign travel,
  • OCONUS (Alaska, Hawaii, U.S. possessions) travel,
  • domestic travel assignments of 30 days or more,
  • domestic travel assignments exceeding one year
  • Consists of lodging and MIE
  • MIE includes fees, tips, local transportation,
    mailing costs
  • Taxes on lodging not included, reimbursed
    separately
  • Per Diem also a reimbursement CAP for actual
    MI (cap is highest domestic CONUS (continental
    U.S.) per diem rate)
  • Less then 30 days up to 100 of cap for actual
    MIE, excluding lodging
  • 30 days or more up to 55 of cap for actual MIE
    and actual lodging

9
II. DEFINITIONS Travel
  • Reporting Period the 21 day period within which
    a Travel Expense Voucher must be submitted
  • Travel Expense those that are ordinary and
    necessary to accomplish business purpose
  • Travel Status period during which traveler is
    on official University business is outside
    vicinity of headquarters or residence

10
III. UNIVERSITY TRAVEL POLICY
  • SCOPE
  • applies to all official University travel even
    if Federally funded
  • extramural terms govern only if more
    restrictive than UC policy
  • campuses may adopt more restrictive procedures
  • AUTHORITIES
  • this Bulletin is issued under a Presidential
    delegation to Senior Vice PresidentBusiness and
    Finance
  • implementing regulations delegated to
    Vice-PresidentFinancial Management

11
III. UNIVERSITY TRAVEL POLICY
  • POLICY all official UC travel
  • shall be properly authorized, reported and
    reimbursed in accordance with this Bulletin (BFB
    G-28)
  • shall not include personal expenses, even if only
    temporarily funded
  • shall conform to normally accepted standards of
    propriety
  • shall be reported in a responsible and ethical
    manner

12
III. UNIVERSITY TRAVEL POLICY
  • POLICY IRS conformity
  • Reimbursement procedures designed to conform to
    IRS substantiation rules
  • Travel expenses considered by the IRS to be
    taxable income to the traveler are not
    reimbursable except for the following
  • Expenses for travel in excess of one year
  • Certain travel expenses under BFB G-13,Policy and
    Regulations Governing Moving and Relocations

13
III. UNIVERSITY TRAVEL POLICY
  • EXCEPTIONS to this policy
  • May be authorized by the Chancellor or his
    designee
  • May be granted under extenuating circumstances
    which must be documented and deemed ordinary and
    necessary under the circumstances

14
IV. APPROVAL OF TRAVEL
  • Must be impartial
  • Traveler cannot approve own reimbursement
  • Employee shall not approve travel expenses of
    individual
  • To whom he/she reports direct or indirectly
  • Near relative

15
V. PAYMENT OF TRAVEL
  • PREPAID EXPENSES AND DIRECT CHARGES billed
    directly to University
  • Transportation tickets, conference fees
  • Lodging, meals, other subsistence expenses (MIE)
    CANNOT be billed directly traveler must pay and
    submit claim for reimbursement
  • Exceptions group subsistence expenses, students,
    prospective employees (once hired, lodging and
    MIE cannot be prepaid for 2nd interview,
    relocation, house hunting)

16
V. PAYMENT OF TRAVEL
  • CORPORATE TRAVEL CARDS UCSBs program with US
    Bank participation encouraged but not required
    by all units
  • Use for all expenses related to official travel
  • Cardholders responsible for charges, payments
  • Late fee charges not reimbursed
  • Delinquencies may result in cancellation
  • Cardholders must use it for advances, if eligible
  • Must be relinquished to department upon
    termination

17
V. PAYMENT OF TRAVEL
  • CASH/NON-CASH ADVANCES Eligibility
  • If traveler not eligible for corporate card or
    not yet obtained one
  • Corporate card expenses due before completion of
    trip
  • Special handling foreign travel, group
    athletics, student groups, etc.
  • Advance fees are reimbursable if obtained on
    corporate card for official University travel

18
V. PAYMENT OF TRAVEL
  • CASH/NON-CASH ADVANCES Issuance
  • Must be issued within 30 days of incurring
    expense
  • Should not be authorized if
  • Traveler is 30 days delinquent in substantiating
    prior trip
  • Travelers Corporate Card is delinquent
  • Travelers Corporate Card is lost (report
    immediately)
  • Should have only one cash advance at a time per
    trip
  • Documentation requirement must submit Travel
    Expense Voucher even if due no additional amount
  • zero-out voucher has same documentation
    requirements as regular voucher must also list
    advance must attach check if due UC
  • Cancelled or Postponed Trips
  • Un-recovered Advances taxable after 120 days

19
V. PAYMENT OF TRAVEL
  • PAYMENT OF EXPENSES ON BEHALF OF OTHERS
    normally not acceptable except for
  • Co-travelers sharing a room
  • Pre-approved group travel
  • CANCELLATION OF RESERVATIONS travelers
    responsibility
  • To return refundable deposits to the University
  • Losses due to failure to cancel could be borne by
    traveler
  • Section XII REPORTING EXPENSES discusses
    completion of the Travel Expense Voucher (TEV)
    and the UC and IRS substantiation and
    documentation requirements

20
VI. INSURANCE FOR TRAVELERS
  • EMPLOYEES
  • Covered 24 hours a day, worldwide while on
    official University business
  • Begins when traveler leaves residence or campus,
    whichever occurs last
  • Ends when traveler returns to residence or
    campus, whichever occurs first
  • VEHICLES see these references for details
  • Section VII. TRANSPORTATION EXPENSES various
    discussions under AUTOMOBILE
  • Link to dead

21
VII. TRANSPORTATION EXPENSES
  • Shall be reimbursed based on the most economical
    mode of transportation
  • the most commonly traveled route consistent with
    the authorized purpose of the trip
  • Exception must be approved by the chancellor
  • Employees from same organizational unit planning
    on traveling together should consider the risk
    and impact of accident

22
VII. TRANSPORTATION EXPENSES
  • GENERAL refer to text for details about these
    covered topics
  • Definition
  • Transportation Tickets
  • Lost Tickets
  • Allowable Mileage Expense
  • Surface Transportation Used in Lieu of Air Travel
  • Indirect or Interrupted Itineraries
  • Travel Extended to Save Cost

23
VII. TRANSPORTATION EXPENSES
  • AIR TRAVEL refer to text for details about
    these covered topics
  • Commercial Airlines Coach class, Business or
    First Class, U.S. Flag Air Carriers for travel
    reimbursed from federal grants and contracts
  • Private Aircraft
  • Chartered Aircraft
  • gtgtUCSB has arrangement with UCLA Travel Office
    for both YCAL and regular air travel reservations
  • billing is via inter-campus recharge
  • do not expense on voucher
  • disclose in comment boxes on voucher

24
VII. TRANSPORTATION EXPENSES
  • AUTOMOBILE
  • Private vehicle is permitted if less expensive
    than renting a car or alternative modes,
    or if it saves time
  • 300 mile-per-day rule IF traveler is authorized
    (automobile the most economical) actual MIE up
    to the daily MIE limit can be reimbursed for
    each 300 miles of travel

25
VII. TRANSPORTATION EXPENSES
  • AUTOMOBILE refer to text for details about
    these covered topics
  • Private Vehicles
  • Mileage Reimbursement
  • Private Vehicle Used in Lieu of Air Travel
  • Fuel, Routine Repairs, and Associated Costs
  • Insurance
  • Rental Cars
  • Authorization to Rent
  • Insurance Coverage
  • Direct Billing
  • Damage to a Rental Vehicle

26
VII. TRANSPORTATION EXPENSES
  • AUTOMOBILE refer to text for details about
    these covered topics
  • Official Vehicles
  • University Vehicles
  • State of California Pool Cars
  • Miscellaneous Automobile-related Expenses
  • Ferries, bridges, tunnels or toll roads
  • Parking (there are limits on valet parking)

27
VII. TRANSPORTATION EXPENSES
  • RAIL OR BUS
  • SHIP
  • OTHER FORMS OF TRANSPORTATION
  • Local Public Transportation, Shuttle Service, and
    Taxis
  • Motorcycles
  • Special Conveyances

28
VIII. SUBSISTENCE EXPENSES
  • GENERAL
  • Lodging and meals and incidental expenses (MIE)
    ordinary and necessary to accomplish University
    business purpose expenses incurred within
    vicinity of workplace or residence not
    reimbursable
  • Entertainment Meals are reimbursed in accordance
    with BFB BUS-79, Entertainment

29
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS (leave last home
    or office, return first office or home)
  • Domestic Travel Travel Within the United States
    and Its Possessions
  • Travel Assignment of Less then 30 Days
  • CONUS (Continental US) Travel only allowed
    actual amounts incurred for lodging and MIE
    lodging expenses require original receipts
    regardless of amounts incurred
  • Daily MIE cap (Appendix B) shall not be treated
    as a per diem even though based on the highest
    per diem rate
  • OCONUS (Outside Continental US) Travel Alaska,
    Hawaii and US possessions allowed non-foreign
    per diem rates published by Department of Defense
    (Appendix B)

30
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
  • Domestic Travel
  • Long Term Travel Assignment of 30 Days or More
  • Daily rate ( monthly lodging MIE / days)
    assumes expenses in one location for 30 days or
    more arising from use of establishments catering
    to long-term travelers
  • CONUS Travel per diem of up to 55 based on an
    estimate of actual daily expenses incurred for
    lodging ( rental utilities phone / days) and
    MIE the daily 55 MIE is a cap (Appendix B)
    for the actual daily estimate, not a flat per
    diem rate actual lodging taxes can be
    separately reimbursed as a miscellaneous expense
  • OCONUS Travel Alaska, Hawaii and US possessions
    allowed up to 55 of non-foreign per diem rates
    published by Department of Defense (Appendix B)

31
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
  • Domestic Travel
  • Indefinite Travel Assignments that Exceed One
    Year
  • IRS one-year applies travel away from home
    lasting more than one year in a single location
    reimbursements must be treated as income subject
    to withholding taxes. Therefore subsistence rate
    may be increased up to 150
  • Such assignments are limited to 2 years unless
    Chancellor grants an exception
  • See text for details about these covered topics
    indefinite assignment ends prematurely, temporary
    assignment extended, indefinite assignment
    interrupted by trips to former residence or to
    headquarters

32
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
  • Foreign Travel
  • Travel Travel Assignments of Less Than 30 Days
  • Reimbursed in accordance with the Federal Maximum
    Travel Per Diem Allowances for Foreign Areas
    published by the Department of State
  • Begins upon arrival at foreign destination and
    ends upon departure
  • If actual expenses are claimed the circumstances
    must be documented in writing. Amount reimbursed
    may not exceed 300 of locations established
    federal rate.
  • See text for details about above covered topics

33
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS
  • Foreign Travel
  • Long-Term Travel Assignments of 30 Days or More
  • Per diem allowance authorized is up to 55 of
    applicable federal per diem rate (Appendix B) as
    traveler is expected to seek long-term
    accommodations. See domestic for estimating and
    calculating daily rate
  • Indefinite Travel Assignments that Exceed One
    Year
  • Domestic rules apply, subsistence rate may be
    increased up to 150, must take any annual
    foreign earned income exclusion into account
  • See text for details about above covered topics

34
VIII. SUBSISTENCE EXPENSES
  • TRAVEL IN EXCESS OF 24 HOURS See text for
    details about these additional covered topics
  • Adjustment of Per Diem Rates
  • Adjustment for multiple locations
  • Adjustment for partial days
  • Adjustment for subsistence or lodging provided
    without charge
  • Use of Non-Commercial Facilities
  • Lodging With a Friend or Relative

35
VIII. SUBSISTENCE EXPENSES
  • TRAVEL OF LESS THAN 24 HOURS
  • When trip is 12 hours or less
  • Incidental expenses shall not be reimbursed
    except if meal is an integral part of a business
    meeting
  • When trip lasts more than 12 hours but less than
    24 hours
  • Domestic (CONUS) Travel Actual cost of lodging
    and/or MIE subject to daily maximum in Appendix
    B for MIE
  • Foreign and OCONUS Travel Actual cost not to
    exceed federal per diem rate (Appendix B). For
    continuous travel of 21 hours or more, pay one
    full per diem

36
VIII. SUBSISTENCE EXPENSES
  • PAYMENT OF GROUP SUBSISTENCE EXPENSES
  • When the University negotiates group lodging and
    meal rates, vendor may be paid either by group
    leader or by billing the University
  • Group travelers may claim reimbursement as
    follows
  • Group leader who pays part or all of groups
    expenses must provide invoice/receipt showing
    payment in full
  • Group members may claim reimbursement for part of
    expenses not paid by group leader
  • TRANSIENT OCCUPANCY TAX EXEMPTIONS
  • See Accounting Manual chapter T-182-75 for
    details and a list of cities and counties in
    California that grant the exemption to University
    employees

37
IX. MISCELLANEOUS TRAVEL EXPENSES
  • Reimbursable when ordinary and necessary to
    accomplish the official business purpose of the
    trip, including
  • Business office expenses
  • Special fees for foreign travel
  • Registration fees
  • Actual costs for lodging taxes (not included in
    CONUS per diem rates)
  • Charges for checking and storing baggage, excess
    baggage fees, all with justification
  • Other ordinary and necessary expenses not
    included in the above categories

38
X. INTERCAMPUS TRAVEL EXPENSES
  • Procedures for administration of intercampus
    travel for both employees and visitors see
    actual Policy text for details on the following
    topics
  • FUNDING CAMPUS RESPONSIBILITIES
  • Travel Funded by a Single Campus
  • Travel Funded by Two or More Campuses
  • Missing Original Receipts
  • Outstanding Cash Advances
  • HOME CAMPUS RESPONSIBILITIES

39
XI. SPECIAL TRAVEL SITUATIONS
  • UNIVERSITY TRAVELERS see policy text for
    detailed discussion of topics listed below
  • Visiting Academic Appointees covering topics such
    as Authorized Advances and Return Travel
  • Faculty Members on Sabbatical Leave
  • Students
  • Post-Docs and Other Non-degree Candidates

40
XI. SPECIAL TRAVEL SITUATIONS
  • NON-UNIVERSITY TRAVELERS see policy text for
    detailed discussion of topics listed below
  • General Regulations
  • Prospective employees
  • Independent Contractors and Consultants
  • Inbound Travel - Temporary Assignments
  • Foreign Visitors and Scholars
  • Spousal Travel
  • Athletic Travel - Spouse and Other Family Members

41
XII. REPORTING TRAVEL EXPENSES
  • Except for direct billing arrangements that have
    been approved in advance, a Voucher must be
    processed even if no reimbursement is due the
    traveler
  • UCSBs official travel reimbursement form is the
    web-based Travel Expense Voucher (Web TEV)
  • https//apps.accounting.ucsb.edu/travel/Secure/Log
    in.aspx

42
XII. REPORTING TRAVEL EXPENSES
  • REPORTING PERIOD submit to Accounting within 21
    days of end of trip
  • Or monthly if for recurrent local travel
  • Or quarterly if trip lasts more than 90 days
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
  • Substantiation of Expenses
  • Date/time of departure/return and any personal
    leave taken while on official travel status
  • Origin/destination and route taken. Travel within
    local area. Continuous travel between points,
    deviation from standard route
  • Purpose of travel or nature of business benefit
  • Amount of each expenditure, listed by date and
    location
  • Group leaders expenses must include names of
    participants

43
XII. REPORTING TRAVEL EXPENSES
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
  • Documentation Requirements
  • Receipts original of following must be
    submitted
  • All airline expenses
  • All lodging expenses, except where long-term per
    diem is authorized
  • NOTE traveler shall not be reimbursed for
    lodging expenses unless the receipt presented by
    the traveler contains itemized charges for the
    room, e.g., taxes, telephone, etc.
  • Rental car expenses
  • Exceptional meal expenses of 75 or more
  • Local transportation costing 75 or more
  • Each miscellaneous expense of 75 or more
  • Departments/control points may be more restrictive

44
XII. REPORTING TRAVEL EXPENSES
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
  • Documentation Requirements
  • Receipts see policy text for documentation of
    expenses relating to private aircraft,
    extraordinary items, car damage, gifts for host,
    agendas documenting registration fees,
    electronic, emailed and faxed receipts
  • Travel Packages Purchased from Internet Vendors
    cannot be used for business-related travel unless
    the traveler has confirmed that each aspect of
    the package will be separately itemized
  • Missing Original Receipts explanation must be
    attached with certification that the traveler has
    not and will not seek reimbursement from any
    other source

45
XII. REPORTING TRAVEL EXPENSES
  • COMPLETION OF TRAVEL EXPENSE VOUCHER
  • Certification of Travel Expense
  • Traveler must sign the TEV certifying amounts
    claimed are a true statement of the expenses
    incurred on official University business and that
    the original of all required receipts has been
    submitted
  • RETURN OF EXCESS ADVANCE AMOUNTS
  • If advance exceeds expenses, payment due shall be
    submitted with the TEV. Make check payable to UC
    Regents

46
XII. REPORTING TRAVEL EXPENSES
  • APPROVAL OF TRAVEL EXPENSE VOUCHER (TEV) FOR
    PAYMENT
  • Must be approved for payment by travelers
    department head or other officially
    delegated/re-delegated individual
  • Must be impartial, traveler cannot approve own
    reimbursement
  • Employee shall not approve travel expenses of
    individual
  • To whom he/she reports direct or indirectly
  • Who is a near relative
  • Use UCSBs online Web TEV for travel less than 30
    days
  • Use paper TEV for travel 30 days or longer,
    relocations, removals, 2nd interview, house
    hunting trips

47
APPENDICES Travel
  • MILEAGE REIMBURSEMENT RATES FOR PRIVATE VEHICLES
    AND AIRCRAFT
  • LODGING AND MIE REIMBURSEMENT CAPS
  • TRAVEL OF LESS THAN 24 HOURS MIE REIMBURSEMENTS
  • REDUCTION IN MIE PER DIEM FOR MEALS FURNISHED
    WITHOUT CHARGE
  • PRORATING PER DIEMS FOR TRAVEL INVOLVING MULTIPLE
    LOCATIONS
  • INTERCAMPUS TRAVEL EXPENSE TRANSFER APPROVAL
  • IRS TAX GROSS UP FORMULA

48
I. REFERENCES Moving, Relocation
  • Letters and delegations from the President and
    Senior Vice President
  • Academic Personnel Manual, Sections 550, 560, 561
  • Business and Finance Bulletin G-28, Policy and
    Regulations Governing Travel
  • Related Accounting Manual Chapters
  • Internal Revenue Code Sections and Service
    Announcements

49
II. PURPOSE Moving, Relocation
  • Sets forth the policy and procedures governing
    the payment of moving expenses and relocation
    allowances for non-exclusively represented staff
    employees at the nine campuses and the Office of
    the President

50
III. SCOPE Moving, Relocation
  • The following employee classifications are
    covered by these guidelines
  • 1) Senior Managers
  • 2) Managers, Senior Professionals, and
    Professionals and
  • 3) Support Staff.
  • Included as an appendix are the policies related
    to moving expense payments for academic personnel

51
IV. DEFINITIONS Moving, Relocation
  • MOVING EXPENSES
  • Reasonable costs incurred by new appointees or by
    current employees transferring
  • Conventional mode, direct route, reasonable time
  • Household goods, personal effects
  • Cost of travel individual and immediate family
  • RELOCATION ALLOWANCE
  • NOT reimbursement of relocation costs
  • Rather, an offset of higher living costs not to
    exceed 25 of annual salary
  • First 4 years 40, 30, 20, 10
  • NOT eligible UC employees, CA residents

52
V. AUTHORITIES Moving, Relocation
  • MOVING EXPENSES
  • New Appointees Delegated to Chancellors, Deans
  • See Appendix C for eligible ranks and percentages
  • Transferring Employees Chancellor approves
  • Exceptions Chancellor when required due to
    extenuating circumstances
  • Limited to actual cost if deemed ordinary and
    necessary
  • Supported by original receipts
  • RELOCATION ALLOWANCES
  • Delegated to Chancellors

53
VI. POLICIES AND PROCEDURES MOVING EXPENSES
  • SENIOR MANAGERS
  • Eligibility for Reimbursement
  • New hires/appointees or transferring employees
    whose new work location is outside reasonable
    commuting distance
  • Reimbursable Expenses reasonable expenses for
  • Transporting household goods, personal effect
  • Appointee/employee and members of household one
    way travel not to exceed cost of airfare
  • Meals and lodging while en route plus one day
    each at old and now locations in accordance with
    G-28
  • See policy text for details on transporting
    autos, packing and crating, storage and
    insurance, house seeking and temporary living
    expenses, etc.

54
VI. POLICIES AND PROCEDURES MOVING EXPENSES
  • MANAGERS, SENIORS PROFESSIONALS, AND
    PROFESSIONALS
  • Eligibility for Reimbursement
  • See policy text for variations on employee
    transfers
  • Subject to 50 limitation for new appointees
  • Reimbursable Expenses
  • See policy text for further details
  • SUPPORT STAFF
  • Eligibility for Reimbursement
  • University pays when employee is required to
    transfer
  • Reimbursable expenses
  • See policy text for details

55
VII. TAX TREATMENT OF MOVING EXPENSES
  • NONTAXABLE EXPENSES must meet these three tests
  • Related to Start of Work move made in
    connection to work at new location and incurred
    within one year
  • Time Test must be employed 39 weeks during 12
    months following move
  • Distance Test new job location must be at least
    50 farther then former commuting distance
  • Includes moving household goods, personal
  • effects, lodging expenses but excluding meals

56
VII. TAX TREATMENT OF MOVING EXPENSES
  • TAXABLE EXPENSES must be included in gross
    income as taxable wages
  • Travel expenses, meals, lodging for pre-move
    house-hunting trip
  • Meals, lodging while in temporary quarter at new
    location
  • Rental car costs while primary auto is being
    shipped
  • Meal expenses while moving from old to new
    residence
  • See policy text for real estate expenses (items 5
    through 8) and footnote on page 11
  • See policy text for details on other taxable
    expenses including mileage in excess of current
    rate for removals

57
VIII. PAYMENT PROCEDURES Moving, Relocation
  • ADVANCE PAYMENTS
  • Should not exceed 75 of estimated reimbursements
  • Approved by Chancellor or designee
  • PAYMENTS MADE DIRECTLY BY THE UNIVERSITY
  • Transportation of household goods, personal
    effects
  • Must be requisitioned by purchase order
  • Subject to 50 limitation for certain
    classifications
  • REIMBURSEMENT PAYMENTS
  • Nontaxable reimbursements must be on Travel
    Expense Voucher
  • Any taxable amounts must be properly tax coded
  • TAX REPORTING
  • Required for both taxable and nontaxable amounts
  • Taxable amounts are subject to withholding

58
IX. RESPONSIBILITIES Moving, Relocation
  • Department Head approves the payment of moving
    expenses for nonacademic personnel
  • See Appendix A for approving moving expense
    payments for academic personnel
  • Accounting Office reviews all supporting
    documentation prior to payment for allowability,
    proper approvals. Responsible for appropriate tax
    coding.

59
APPENDICESMoving, Relocation
  • Academic Personnel Manual
  • APM 550 RECRUITMENT, Moving Expenses for
    Intercampus Transfer
  • APM 560 RECRUITMENT, Removal Expenses/General
  • APM 561 RECRUITMENT, Removal Expenses/Assistants
  • Policy on Relocation Allowance
  • Moving Expense Payment Eligibility (Nonacademic
    Positions)

60
I. REFERENCES Entertainment, Business Meetings
  • Letters and delegations from the President and
    Senior Vice President
  • Other Business and Finance Bulletins
  • G-28 Policy and Regulations Governing Travel
  • G-32 Reimbursement for Overtime Meals
  • G-41 Employee Non-Cash Awards
  • G-42 Gifts Presented to Non-Employees on Behalf
    of the University
  • G-43 Policy on University Membership in
    Organizations
  • Related Accounting Manual Chapters
  • A-235-27 Administrative Fund Payments
  • D-224-17 Delegation of AuthoritySignature
    Authorization
  • D-371-12.1 Disbursements Accounting for and Tax
    Reporting of Payments Made through the Vendor
    System
  • D-371-16 Disbursements Approvals Required
  • T-182-77 Taxation of Scholarship and Fellowship
    Grants and Educational Assistance
  • Internal Revenue Code, Disallowance of Certain
    Entertainment Expenses

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II. PURPOSE Entertainment, Business Meetings
  • This Bulletin outlines University policy and
    procedures governing the manner and extent to
    which the University may provide hospitality as
    part of an entertainment event.
  • The Bulletin also addresses meals provided in
    connection with business meetings, meals
    furnished to employees, meals provided to student
    athletes, and meals provided for other occasions.
  • Each campus may establish more restrictive
    procedures.

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III. SCOPE Entertainment, Business Meetings
  • This Bulletin governs the appropriate use of
    University funds for entertainment functions,
    business meetings, and other occasions when meals
    and/or light refreshments are served.
  • The Bulletin does not apply to the
    University-managed Department of Energy
    Laboratories.

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IV. DEFINITIONS Entertainment, Business Meetings
  • This section covers concepts such as
  • Alcoholic beverages, allowability, approving
    authority, business meeting vs. entertainment
    expenditures, exceptional expenditures (see
    slide), guests, light refreshments, meal,
    official host, reimbursement, unallowed
    expenditures (see slide), work location

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IV. DEFINITIONS Entertainment, Business Meetings
  • Exceptional expenditures those exceeding the
    per-person maximum rates for meals and light
    refreshments specified in Appendix A
  • Or certain types of hospitality, such as
  • Entertainment of the spouse or partner of a host
    or a guest
  • Tickets to a sporting, theatrical, or musical
    event and
  • A cash contribution which includes the cost of a
    meal or registration fee made to a nonprofit
    organization in connection with an employees
    attendance at a fundraising event.

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IV. DEFINITIONS Entertainment, Business Meetings
  • Un-allowed expenditures the following may not
    be reimbursed
  • Expenses that are lavish or extravagant under the
    circumstances
  • Expenses that represent additional taxable income
    to an employee or student
  • Monetary contributions to a political campaign or
    candidate
  • Expenses for employee birthdays, weddings,
    anniversaries, or farewell gatherings (excluding
    celebrations for retirement or for employees
    separating from University employment with at
    least 5 years of service).
  • The purchase of property or services for personal
    use or for a non-business reason
  • Expenditures using restricted funds that are not
    permitted under the terms governing those funds.

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V. UNIVERSITY POLICYEntertainment, Business
Meetings
  • In providing hospitality to campus and/or
    community audiences, the event
  • Must support mission of University
  • Must be in accordance with prudent business
    judgment
  • Must be based on reasonableness, allowability,
    benefit to the University, budget and
    availability of funds
  • May not result in taxable income to employee or
    student

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V. UNIVERSITY POLICYEntertainment, Business
Meetings
  • AUTHORITY issued by Senior Vice President,
    Business and Finance (UCOP)
  • ALLOWABLE EXPENSES usually meals and light
    refreshments see text for details
  • Entertainment-Related Expenditures
  • University employee on travel status
  • Prospective donors, employees, and student
    appointees
  • Event tickets exception
  • Visitors, guests, and volunteers
  • Spouse/partner of a University guest or host
    exception
  • Cash contributions included in fundraiser fee -
    exception

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V. UNIVERSITY POLICYEntertainment, Business
Meetings
  • ALLOWABLE EXPENSES usually meals and light
    refreshments see text for details
  • Business meeting hospitality must occur
    infrequently, benefit UC, be reasonable and
    appropriate to units function
  • Employee morale-building activities exception
  • On-the-job meals as condition of employment
  • Meals provided to students athletic teams,
    recruitment, class, orientation, commencement,
    government, association, meeting between student
    and faculty/staff

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VI. TAX TREATMENT OF ENTERTAINMENT
EXPENDITURES
  • IRS reimbursement is income to employee if
  • Event not related to employees job
  • Expense is lavish, extravagant under
    circumstances
  • Official host (designated employee) not present
  • No substantiating documentation
  • Such expenses will not be paid by the University
  • Deductible expenses must be directly related to
    or associated with the active conduct of official
    business
  • General expectation of deriving benefit from
    event
  • Actual engagement in business discussion occurred
    at event
  • Principal nature of event was active conduct of
    business
  • Expense incurred was for University host(s) and
    guest(s)

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VII. APPROVAL OF EXPENDITURESEntertainment,
Business Meetings
  • GENERAL APPROVAL REQUIREMENTS FOR REIMBURSEMENT
    expenditure
  • Serves clear and necessary business purpose
  • Is reasonable, cost-effective use of funds
  • Is allowable, does not create income to
    participant
  • Funds are available and allowable under fund
    source
  • Equally effective alternatives were considered
  • Department head (or equivalent authority) is
    authorized to approve
  • Employee shall not approve expenses of individual
    to whom he/she reports direct or indirectly, i.e.
    approving authority should be the supervisor or
    higher classification

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VII. APPROVAL OF EXPENDITURESEntertainment,
Business Meetings
  • EXCEPTIONAL EXPENDITURES approval required
  • Written justification as to why higher costs were
    unavoidable and necessary
  • Exception approver must assure justification is
    adequate
  • Limited to actual documented costs incurred
  • AUTHORITY FOR EXCEPTION TO BULLETIN
  • Delegated to Chancellor
  • Re-delegations by Chancellor are in writing to a
    few high-level officials and may not be
    re-delegated further

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VIII. REIMBURSEMENT DOCUMENTATIONEntertainment,
Business Meetings
  • gtgt Expenses of 75 or more per occasion must be
    supported by itemized receipts missing
    documentation must be explained
  • REIMBURSEMENT OR PAYMENT REQUEST
  • Use UCSBs Form-5E8 form specifies
    documentation requirements of this Bulletin
  • See Appendix B for host signature requirements
  • ADDITIONAL DOCUMENTATION REQUIRED FOR CASH
    CONTRIBUTIONS
  • Business relationship with non-profit, copy of
    transmittal letter, statement from non-profit
    with detailed breakdown
  • BUSINESS MEETING DOCUMENTATION
  • Expense must be necessary, integral part of
    business meeting and not a matter of personal
    convenience
  • AUTHORIZED RATES FOR MEALS AND LIGHT REFRESHMENTS
    Appendix A

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VIII. REIMBURSEMENT DOCUMENTATIONEntertainment,
Business Meetings
  • FUNDING SOURCE RESTRICTIONS
  • State Funds may not be charged an expense which
    is an exception, or used for alcohol
  • Contract and Grant Funds can be used only if
    specifically authorized by the contract, budget
    or agency policy department responsibility
  • Other Funds only if costs conform to
    restriction imposed by fund source and policy,
    the stricter of which governs
  • FINANCIAL CONTROLS
  • Payment to be made directly to the individual or
    vendor
  • QUANTITY PURCHASES
  • Inventory Record for Quantity Purchases (Appendix
    C) should be maintained and made available upon
    request

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IX. RESPONSIBILITIESEntertainment, Business
Meetings
  • Vice President-Financial Management
  • Adjusts per person rates (Appendix A)
  • Issues appropriate processing procedures
  • Department Head (equivalent authority)
  • Ensures compliance with University policy, fund
    source restrictions, appropriate documentation
  • Responsible for approval of payment request form
    and any inventory records of quantity purchases
  • Accounting Office
  • Ensures reimbursement requests are made in
    accordance with Bulletin allowable claims,
    proper approvals in place, performs post audit
    review, record retention

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  • UCSB Entertainment forms
  • Payment Request Expenditures for Entertainment,
    Business Meetings and Other Occasions
  • Blanket Prior Approval Request Business Meeting
    Entertainment (Form U5-8EA)
  • Prior Exceptional Approval Worksheet for
    Entertainment (Form U5-8EW)
  • APPENDICES
  • Entertainment, Business Meetings
  • MAXIMUM RATES FOR MEALS AND LIGHT REFRESHMENTS
  • APPROVAL OF EXPENDITURES
  • INVENTORY RECORD FOR QUANTITY PURCHASES
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