Board of Trustees Policy Statements

Travel

Johnson County Community College
Series 400: Personnel
Section 422: Miscellaneous

The college will reimburse an employee for travel expenses incurred for college-related business as authorized and approved by the supervisor and appropriate budget administrator to the extent that available funds permit.

Date of Adoption:
Revised:

Reimbursement of Staff Expenses

Johnson County Community College
Series 200: Administrative Services
Section 216: Reimbursement of Expenses

It shall be the policy of Johnson County Community College to reimburse employees for expenses incurred in the conduct and performance of their official duties in accordance with the provisions of Kansas statutes (K.S.A. 75-3201 to 75-3223) and within administrative procedures established to carry out this policy. Reimbursements are to be based on a per diem rate for meals and incidental expenses and actual expenses for all other items, which are not to exceed established maximums.

Date of Adoption: 7/6/82
Revised: 2/17/05

Local Travel

Johnson County Community College
Series 200: Administrative Services
Section 216: Reimbursement of Expenses

Reimbursements for approved local travel by private automobile may be made for actual miles traveled on college business. Effective each July 1, the college will utilize the IRS standard mileage reimbursement rate in effect on the preceding January 1.

Date of Adoption: 7/6/82
Revised: 4/19/01

Out-of-Area Travel

Johnson County Community College
Series 200: Administrative Services
Section 216: Reimbursement of Expenses

The president or his designee may authorize special trips on college business or to attend conferences deemed to be in the interest of the college and its students. Reimbursement for such travel is to be based upon a per diem rate for meals and incidental expenses and actual expenses incurred for transportation; conference registration fees; lodging; and miscellaneous expenses, subject, however, to established maximums.

Date of Adoption: 7/6/82
Revised: 2/17/05

Reimbursement Procedures

Johnson County Community College
Series 200: Administrative Services
Section 216: Reimbursement of Expenses

The president shall establish procedures for obtaining travel expenses reimbursement.

Date of Adoption: 7/6/82
Revised:

General Travel Guidelines

Employees of Johnson County Community College, must obtain prior written authorization before traveling out of district on college business. No person is permitted to approve his/her own travel, e.g. the traveler must submit a Travel Authorization Form to the department budget administrator to begin the approval process that concludes at the president or his designee. See Travel Authorization Form Instructions for guidelines on completion of the Travel Authorization Form.

All travel submitted for reimbursement is presumed to be on behalf of JCCC and may or may not be reimbursable in whole or in part from a third-party organization. All employees of Johnson County Community College are subject to the provisions of KSA 75-3201 to 75-3223 as amended. Budget restrictions in some program areas may preclude full reimbursement of actual costs.

A traveler on college business will exercise the same care in incurring expenses that a prudent person would exercise if traveling on personal business. Excess costs, luxury accommodations, circuitous routes, or delays in performance of an assignment are not considered exercising prudence. Travel by commercial airlines will be in coach or tourist class. Transportation to and from points of arrival and departure will be by most economical method. All savings realized by virtue of a spouse, other family member, and/or any other person not traveling on college business accompanying a JCCC employee on authorized travel shall be shared equally by the traveler and the college.

Upon request (see procedures below), the college will pre-pay registration fee, lodging deposit and airfare costs if arranged through the college's designated travel agency.

Exceptions to these travel procedures will be allowed only when authorized by the college president.

Procedure for Out-of-Area Travel

Out of district travel is all travel which includes an overnight stay.

• A Travel Authorization Form which provides all pertinent information including estimated costs, purpose and any descriptive literature concerning the intended trip must be submitted to the department budget administrator prior to the departure date. In addition, a copy of official conference or meeting materials documenting scheduled dates of event must be included with the Travel Authorization Form. Following completion of the signature/approval process (travel outside the 48 contiguous Unites States requires approval of the president or his designee), the Travel Authorization should be sent directly to the Purchasing Office (CSB 170). Upon confirmation of availability of funds, the total estimated expense will be encumbered and a travel authorization number will be assigned to that particular travel request. At this point, the approval process is complete. Any subsequent changes and/or additions to an already approved travel request may require a similar approval process. The traveler will be sent a copy of the approved Travel Authorization form which should be retained for reference when completing the Out of District Travel Expense Reimbursement form.

For insurance purposes, all out of district college related travel, even that which does not involve college expense, requires an approved Travel Authorization Form and an approved Report of Absence .

In the event a trip must be canceled, one of the following procedures must be followed:

• If the Travel Authorization form is in the approval process or en route to the Purchasing Office, the traveler must notify the Purchasing Office immediately of cancellation, or

• If the Travel Authorization form has been approved, the department must provide the Purchasing Office with written notification to cancel the request, or

• If any registration fees or transportation costs have been paid either by the traveler or by the college, the Out of District Travel Expense Reimbursement form must be submitted for these expenses. It is the traveler's responsibility to procure any refund(s) of these costs for reimbursement to JCCC.

Short Term Travel Loan

The Johnson County Community College Foundation, Inc. has made available, a limited amount of money to be loaned to college employees to help cover expenses incurred while traveling out of district on college business. Short Term Travel Loan funds, provided by the Foundation, will be available on a first-come first-served basis, up to a maximum of $350 per individual.

Visa Corporate - Business Travel Credit Cards

All employees who travel out of district on official college business are eligible to apply for a Visa Corporate – Business Travel Account card. Cards are issued to the individual employee through UMB Bank and are employee liability Visa Corporate – Business Travel Account cards. The cards have no annual fee. UMB Bank does make a credit check when processing the application, but the issued card does not appear on the individual’s credit report.

The purpose of the Visa Corporate – Business Travel Account card is to allow the employee to cover the expense of college related out of district travel without having to use personal funds or a private credit card. Travel costs charged on the Visa Corporate – Business Travel Account card should be submitted for reimbursement soon after completion of travel using the Out of District Travel Expense Reimbursement form. Approved reimbursements will be paid in the college’s weekly check cycle and if submitted timely will allow sufficient time for payment of all charges within the grace period for repayment of balances.

Visa Corporate – Business Travel Account cards are billed to the individual cardholder and payment is the responsibility of the cardholder. Payment of the full balance for all charges is required when due and the accounts should not carry a balance from billing cycle to billing cycle.

Applications for Visa Corporate – Business Travel Account cards may be obtained in GEB 152. Completed applications must be submitted to Bob Prater, director of financial services, GEB 152. He will sign the application as the Business Travel Card Coordinator to certify that the applicant is a college employee and that the applicant travels out of district on official college business. He will mail the completed application to UMB Bank. The turnaround time for issuance of a card by UMB Bank is five to ten business days.

Reimbursement and Settlement

Within 21 days following the return from a trip, a detailed report of expenses associated with the trip must be submitted to the Accounts Payable Office (GEB 117) on the Out of District Travel Expense Reimbursement form. The reimbursement form is the accounting tool by which final expenses and costs are assessed against the appropriate budget. For this reason, completion of this form is not an option and thus is necessary, even if the traveler expects no reimbursement. All expenses whether or not prepaid by the college should be reported in the body of the form and summarized as to mileage reimbursement, rental car expense, registration, airfare, other transportation, lodging, meals, parking/tolls and other expenses. Space is provided for calculating total expense, detailing amounts prepaid by JCCC, deducting cash advance, and listing the amount due the traveler.

When completing the expense reimbursement form, meal expense should be shown using the current per diem rate for meals and incidental expenses or a lesser amount if required by budget constraints. Do not submit meal receipts with the expense reimbursement form.

Whether or not prepaid by the college, original itemized receipts must be submitted with the expense reimbursement form for all items, other than meals and incidental expenses. This includes the airfare passenger receipt, car rental receipt, hotel bill/receipt, and any other items listed on the expense reimbursement form. Copies or reproductions of receipts are not acceptable. Expenditures claimed on the reimbursement form that are not accompanied by the proper receipt(s) may be eliminated from the reimbursed amount. If you have lost or did not receive a receipt, you must attach a properly completed Lost/Missing Receipt Form to your reimbursement request or your request may be reduced by an amount equal to the value of any missing receipt(s).

In the interest of prompt settlement, expense reimbursement forms must be completely and correctly filled out. Submission of an incomplete report will delay final settlement. Failure to complete and submit an expense reimbursement form could jeopardize future college related travel.

Modes of Transportation

• Air: Reservations shall be the responsibility of the traveler and should only be made after obtaining a travel authorization number from the Purchasing Office. It is strongly recommended that employees utilized the college’s designated travel agency Expedia Corporate Travel for air reservations. The college will pay for travel tickets directly when the college designated travel agency is used. In the event the traveler makes their reservation using their personal funds, the college will not reimburse the traveler until after the trip is completed and a properly completed Out of District Travel Reimbursement form is submitted. Flight insurance purchased by the traveler is not reimbursable.

• Personal Auto: Complete the Private Auto Reimbursement Worksheet when traveling out of district by private auto. Mileage reimbursement will be at the currently established Board of Trustees approved rate for the driver only. Mileage will be computed from the point of departure to the destination and back. Traveler must submit documentation, such as a printout from an online site like http://www.mapsonus.com/ supporting the mileage. Traveler must also submit documentation supporting round-trip airfare rates from the college’s designated travel agency Expedia Corporate Travel with the reimbursement request. If the cost of the lowest priced round-trip airfare as calculated on the Private Auto Reimbursement Worksheet is less than the round trip mileage calculation, reimbursement will be limited to the amount of the air travel calculation.

Employees will be reimbursed for expenses incurred while traveling to and from KCI airport via personal auto or airport shuttle. Private auto mileage will be computed using the distance between the point of departure (i.e. employee’s home or JCCC) and KCI. Mileage reimbursement will be at the currently established Board of Trustees approved rate for the driver only. Receipts must be submitted if airport shuttle service is used.

KCI airport parking fees will be reimbursed when receipts are submitted. KCI parking will be reimbursed at a rate not to exceed the KCI satellite lot rate, unless more expensive alternate parking is authorized by the college president or his designee.

• College Vehicles: Use of JCCC autos and vans for field trips and other college business is considered to be a travel option. For information, see Vehicle Reservation Procedures on the Campus Services’ Transportation home page.

Gasoline credit cards are available for use with college-owned vehicles only. For information, see Gasoline Purchasing Card Procedures .

The cost of traffic violations incurred through use of personal vehicles, college owned vehicles, or leased vehicles is the responsibility of the traveler, and is not reimbursable by the college.

Lodging

The college will, upon submission of an appropriately completed and documented Lodging Prepayment Form , issue a check to the hotel in an amount ranging from the first night’s deposit up to the total lodging charges. Submit the completed form and required documentation to the Accounts Payable Office, GEB 117. The traveler must obtain an itemized hotel bill upon check-out to document the prepayment check. The itemized hotel bill must be attached to the completed Out of District Travel Expense Reimbursement Form as part of required documentation.

When an employee travels with a companion, the lodging reimbursement will be at the single rate or actual expense incurred, whichever is less. In such cases, documentation must be submitted to verify the single rate.

Reimbursement for lodging within Johnson County or the greater Kansas City Metropolitan area will be allowed only when approved as a necessary part of an ongoing conference or meeting.

Meals

The college will reimburse meals and incidental expenses on a per diem basis during out of district travel. Receipts are no longer required for meals and incidental expenses during out of district travel.

Itemized receipts are still required for meal expenses incurred during travel which is classified as local travel. Local travel is defined as travel which does not include an overnight stay. An out of pocket Reimbursement Request Form must be completed and itemized receipts must be attached in order to receive reimbursement for meal expenses incurred during business related local travel. See Procedure for Reimbursement of Local Meal Expenditures below for addition information.

• The college per diem rate will be a maximum of $45 per day for meals and incidental expenses, except for the day of departure and day of return. The per diem rate will include tips and transportation costs between places of lodging or business and places where meals are taken.

• IRS regulations stipulate the college is only allowed to reimburse employees 3/4 of the per diem rate, or $33.75, on both the day of departure and the day of return from a business trip. If a portion of the travel is classified as personal at either the beginning and/or end of the trip, the day of departure is defined as the period of time not to exceed 24 hours prior to the official start of a conference or meeting. The day of return is defined as the period of time not to exceed 24 hours after the official end of a conference or meeting.

• Incidental expenses include, but are not limited to, items such as snacks, hot and cold beverages, candy, gum, newspapers, magazines, meal tips, and transportation expenses to and from restaurants.

Registration Fees

The college will pre-pay registration fees as a service to travelers. The traveler's desire to have the college pre-pay registration fees must be indicated on the Travel Authorization form and in addition, the traveler must attach a completed registration form which will be mailed with the college payment. If the traveler pays the registration fees out-of-pocket, the traveler is instructed to obtain an official receipt to be submitted with the Out of District Travel Expense Reimbursement form.

Thruway and Bridge Tolls

Expenditures for thruway and bridge tolls will be reimbursed when receipts are submitted with the Out of District Travel Expense Reimbursement form.

Ground Transportation

Airport shuttle or taxi fares will be reimbursed providing each trip is reported separately on the Out of District Travel Expense Reimbursement form. Rental cars will be reimbursed only if prior arrangements are made via the Travel Authorization form approval process. Receipts must be submitted for all ground transportation. Rental car insurance will not be reimbursed.

Parking at KCI Airport

Travel related airport parking fees will be reimbursed when reported separately on the Out of District Travel Expense Reimbursement form and receipts are submitted. KCI parking will be reimbursed at a rate not to exceed the KCI satellite lot rate, unless more expensive alternate parking is authorized by the college president or his designee.

Taxes

Sales taxes paid on travel related expenses will be reimbursed. The college is exempt from sales tax within Kansas only and only when payment is made directly by the college. If your hotel bill is fully paid directly by the college you should be exempt from the sales tax.

Telephone Calls

Calls pertaining to college business will be reimbursed if noted as business calls on the itemized hotel bill and claimed on the Out of District Travel Expense Reimbursement form. If they have one, travelers are encouraged to use their JCCC telephone calling card when making long distance calls for business purposes. Travelers are not allowed to claim reimbursement for local or long distance phone calls of a personal nature.

Remote Internet Access

Remote Internet Access required while traveling on college business will be reimbursed if necessary in the performance of job duties and approved by the appropriate budget administrator.

Personal Items

Magazines, newspapers, laundry, dry cleaning, movies, etc. or any other personal services or items are not reimbursable and, therefore, must be paid directly by the traveler. The costs of conference events (tours, golf, etc.) outside the normal registration fee are considered personal items and are not reimbursed.

Grants and Contracts

Travelers whose travel expense is to be charged to a grant or contract must follow college rules unless specific terms of the sponsored agreement further limit expenditures.

Gratuities (non-meal related)

Reasonable and customary gratuities for baggage handling, etc. will be reimbursed when they are claimed and specifically itemized on the Out of District Travel Expense Reimbursement form. Receipts are not required.

TRAVEL SUGGESTIONS

Following are some suggestions for travelers to keep in mind for purposes of facilitating record keeping, reporting, and reimbursement.

Prior To the Trip:

• Determine source of funding, whether department budget, grant, or professional development funds.

• Decide on mode of travel whether by air or private auto.

• Arrange for any advance reservations, such as conference registration, hotel, air, college owned or leased vehicle.

• Estimate costs of meals, lodging, air and/or ground travel, mileage, registration fee if necessary, and other miscellaneous costs.

• Prepare the Travel Authorization Form in advance of travel to allow time for the internal approval process and processing of request after arriving at Purchasing Office.

During the Trip:

• Keep daily records of expenses incurred.

• Keep original receipts, bills and other documentation for eventual submission with completed Out of District Travel Expense Reimbursement form. Note: Meal receipts are not required.

After the Trip:

• All expenses, regardless of whether or not prepaid by the college, must be reported for each day on the Out of District Travel Expense Reimbursement Form. All columns and line totals should be totaled.

• Attach required original receipts and other documentation.

• Sign and date the Out of District Travel Expense Reimbursement form, obtain appropriate budget administrator(s) approval(s).

• Submit (intact) completed and approved Out of District Travel Expense Reimbursement form with all documentation to the Accounts Payable Office (GEB 117) within ten (10) days after return from a trip.

Year-End Travel Guidlines

When out of district travel will occur during the month of July, travel authorizations may be encumbered in the following ways:

• The entire amount may be encumbered in the current fiscal year if registration must be paid and air travel arrangements must be made prior to July 1; or

• If there is insufficient budget available in the current fiscal year to encumber the entire trip, the registration and/or airfare only may be encumbered in the current year and the remaining costs can be encumbered in the following fiscal year; or

• The entire amount may be encumbered in the new fiscal year.

This flexibility exists only for out of district travel that will occur during the month of July. However, if the college would save money by paying registration fees prior to July 1 for a conference that does not occur until after July, the registration fees only may be encumbered and paid in the current fiscal year with the remainder of the travel expenses encumbered in the new fiscal year.

Procedure for Local Travel

Local travel is any college related travel which does not include an overnight stay. As an example, an early morning flight to St Louis, Missouri, with a same day return, is considered Local Travel.

Use the Out-of-pocket Expense Reimbursement Request when requesting reimbursement for the following local travel expenditures:

• Private auto local mileage and/or meeting expenses incurred during performance of college related job duties, during day trips where there is no overnight stay. Mileage for each trip should be separately shown by date.

• Meetings hosted on behalf of the college. Each meeting should be reported separately, giving the location of the meeting, the name of the organization, the individuals attending, and their business affiliation.

With respect to local meetings, reimbursement for mileage should be computed at the currently established Board of Trustees approved rate using the distance between Johnson County Community College and the site of the meeting or the traveler’s home (if traveling directly from home) and the site of the meeting, whichever is less.

Requests for reimbursement should be submitted not less frequently than monthly.

Cost of traffic violations incurred through use of personal vehicles, college owned vehicles, or leased vehicles is the responsibility of the traveler, and is not reimbursable by the college.

Procedure for Reimbursement of Local Meal Expenditures

All requests for local meal reimbursements must include a listing of the name and affiliation of each person for whom a meal was purchased, as well as, a brief description of the purpose of the meal which clearly justifies the reimbursement as a business expense of the college.

All meal reimbursements must have a clear business purpose directly related to JCCC and must be furnished in conjunction with JCCC business matters which have been discussed before, during and after the meal. Under normal circumstances local meal reimbursements will not be made for the following:

• Holiday luncheons, dinners, etc.
• Staff appreciation luncheons, dinners, etc.
• Meals which include only JCCC staff
• Meals which are not expressly for the convenience of the college

Taxable Fringe Benefits
According to IRS regulations, the value of meal reimbursements made to employees must be included as employee income with a few exceptions. It is therefore college policy to not reimbursement employees for meals that would be considered taxable income and require reporting of the value of those meals as income on the employee’s W-2 form. Therefore, the following procedure will be followed:

Meals considered to be taxable income to the employee will not be reimbursed. The only meals that are not considered taxable income fall under one of the four exceptions listed below:

• Out of District Travel - The meal expense is incurred while the employee is traveling away from home on business and the period is sufficiently long to require an overnight stay.

• For the Convenience of JCCC - Meals are provided on the business premises for the employer’s convenience.

• Annual All Staff Picnic and various on-campus meetings - De Minimis Meals as defined by the IRS include occasional meals provided to employees such as meals provided to allow an employee to work overtime; occasional parties or picnics for employees and their guests; and coffee, doughnuts, or soft drinks provide during on-campus meetings.

• Business Entertainment - Meals associated with the conduct of business if there is a clear business reason for incurring the expense. Receipts must have the guests’ name(s) written on them and the purpose of the meeting must be stated on the reimbursement request. Meals which include only JCCC employees will not be reimbursed.

If the meal does not fall under one of the four exceptions, the meal expense will not be reimbursed to the employee.

Procedure for Candidate Reimbursement

The executive vice president for Academic Affairs will budget funds to pay expenses for a limited number of candidates coming to campus for interviews for full-time regular faculty or exempt positions according to established guidelines.

Please follow the link below to download the form. You will need Adobe Acrobat Reader to open the document.

candidate_reimbursement.pdf: This content expired on 08/25/2009 at 11:51AM.