Guidelines/Procedures

Purpose 

These guidelines and procedures outline the process for reimbursing employees of the Austin Community College District (“ACC” or “the College”), in accordance with Administrative Rule 7.03.001, Travel. 

I.    Definitions

The College reimburses employees’ travel Expenses in accordance with IRS rules and regulations.  Relevant terms include: 

A.    Traveling away from home – Employees are traveling away from home if: 

1.      Their duties require them to be away from the general area of their primary residence substantially longer than an ordinary day’s work, AND

2.      They need to get sleep or rest to meet the demands of their work while away from home. 

B.     Accountable Plans – Accountable plans allow an employee to receive a non-taxable reimbursement for expenses incurred while away from home on College Business.  The College provides reimbursement only in accordance with accountable plans.  These plans include: 

1.      Reimbursement for Actual Expenses – Allowable when an employee provides documentary evidence of travel expense, such as receipts, along with an adequate statement of expense.

2.      Per Diem allowance – A fixed amount of daily reimbursement of the College pays when an employee is away from home on business. 

C.    Nonaccountable Plans – Any reimbursement plan that does not follow the rules under Accountable Plans, above; such reimbursements are taxable by the IRS.  The College does not reimburse expenses under nonaccountable plans.   

II.  Obtaining Authorization to Travel

To travel away from home, employees must obtain authorization to travel from their supervisor and budget authority.  They may document that authorization by using a Request for Travel form. 

III. Reimbursement for Travel

A.   Submitting Travel Payment Request 

1.     Employees may receive funds in advance of a trip by obtaining permission from their supervisor and budget authority and then submitting a Request for Travel form.  They must return any excess reimbursement within 10 days after their return from travel.

2.    Employees approved for Actual Expenses reimbursement can obtain reimbursement after the trip by submitting a completed Out-of-District Travel Expense Voucher within 14 days, along with corresponding receipts and substantiating documentation.  Documentation must meet the requirements listed below under the Documentation Requirements for the Accountable Plan (K).  Employees are strongly encouraged to take advantage of advance purchase discounts and special group fares by reserving air, lodging, car rental or rail travel at least 30 days in advance.

3.    Employees may also request a per diem allowance for meals and incidentals following an authorized trip by submitting a completed Out-of-District Travel Expense Voucher to their supervisor.  Receipts for meals are not required when using the per diem allowance. 

B.    Arriving Early or Departing Late

Employees who wish to arrive early or depart late for reasons of personal preference will be subject to the Combining Personal Travel with Business Travel section below (G).

C.    Air Travel

Air travel expenses are reimbursed at the lowest available coach airfare.  Employees may retain frequent flyer program benefits, provided that the program does not cause unnecessary and incremental costs to the College.   Any discounts received from frequent flyer or rewards programs will not be reimbursed as “costs.”  The College will reimburse employees for reasonable ancillary costs, including charges for luggage other than carry-on. 

D.    Lodging

Lodging expenses will be reimbursed for the actual and reasonable hotel room cost.  Employees should attempt to secure the lowest rate for which they are eligible.  Tips for hotel staff are included in the per diem rate for Meals and Incidental Expenses (see I, below).   

E.    Rental Car

With the prior written authorization of their supervisor and budget authority, employees may rent a car for business travel, when it is less expensive than other transportation modes such as taxis, airport limousines and airport shuttles.  Employees are responsible for canceling rental car reservations with the rental company directly.  Employees will not be reimbursed for "no-show" charges, and verification of cancellation will be necessary in the event of a billing dispute.  The College does not reimburse for rental car club membership programs.  For questions concerning insurance coverage for rental cars, refer to Administrative Rule 7.03.002, Vehicle Use, Maintenance, and Insurance. 

F.    Use of Personal Auto

The College will reimburse employees for approved business use of personal cars at the current IRS rate per mile (which is based on the fixed and variable costs of operating an automobile).  When two or more employees travel together, only the owner of the personal vehicle will be reimbursed for the mileage allowance.  The use of carpooling is strongly encouraged whenever two or more employees travel to the same event.  Employees who travel away from home should compare the costs of mileage reimbursement and related expenses with the costs of air travel, plus any related local transportation expenses; the choice of travel mode should be reasonable and prudent.  Employees must consider the mode of travel that represents the best value for the College. 

G.   Combining Personal Travel with Business Travel

Additional hotel, meals, transportation and incidental expenses incurred during a personal segment of travel will not qualify for expense reimbursement. 

H.   Telephone

Employees will be reimbursed for brief professionally-related telephone calls while traveling on College business.  Employees will be responsible for any expenses incurred for personal telephone calls. 

I.    Meals and Incidentals

Under the per diem allowance for meals and incidentals, the College will reimburse the employee at the most recent rate posted at the Business Services Website:  http://www/austincc.edu/busdept/payable/travel.htm.  Itemized documentation and receipts are not required.  An employee cannot claim both per diem reimbursement and actual expenses during the same trip. 

Under the actual expenses reimbursement plan, the College will reimburse meals and incidental expenses within reasonable limits.  If the employee’s supervisor considers an expense to be excessive, the expense may be reduced, or additional documentation to support the reimbursement may be requested.  The College does not reimburse the purchase of alcoholic beverages. 

J.   Entertaining During Business Travel

        Employees who entertain for purposes of promoting College business during business travel may claim reimbursement, with the approval of their supervisor. 

K.    Documentation Requirements

Employees must attach sufficient original documentation to the Out-of District Travel Expense Voucher to substantiate travel expenses.  (Photocopies are not acceptable.)

Examples include:

1.   Air/Rail - Invoice/itinerary and proof of payment

2.   Hotel - Hotel folio plus credit card receipt or other register receipt

3.   Car Rental - Rental car agreement plus credit card receipt or other register receipt

4.   Meal Expenses – (Not required for per diem reimbursement.)  Itemized credit card receipt or detailed register receipt (stubs from restaurant order pads are not acceptable)

5.   Shuttle/Parking Expenses - Detailed register receipt or other detailed proof of payment specifying the number of days and the daily rate

6.   Other Expenses - Detailed credit card receipt or detailed register receipt 

L.     Non-Reimbursable Expenses

Employees will not be reimbursed for miscellaneous expenses, such as, but not limited to:

1.   Airline club, rental car club, country or health club fees

2.   Credit card annual fees

3.   Baby-sitting, hair salons, health club facilities, sports, saunas, massages, laundry/dry cleaning, pet care, video rentals, movies or shoeshine

4.   Expenses related to the personal segment of business travel

5.   Expenses for travel companions/family members, souvenirs or gifts

6.   Travel costs such as:  car washes, changes to scheduled air travel reservations due to personal preference; in-flight telephone charges; medical bills incurred during travel; "no-show" charges, optional insurance coverage; parking or traffic tickets; personal telephone calls; rental car upgrades, repairs, or maintenance

7.   Personal items such as, clothing, luggage, briefcases, magazines, books, newspapers, subscriptions, gum, candy, cigarettes, personal toiletries

8.   Losses such as, loss or theft of personal funds or property, lost baggage

9.   Alcoholic beverages

10. Charges for recreational events although sometimes associated with professional meetings and conferences (such as city tours, golf or tennis outings)  

M.   Travel Reimbursed from Grant Accounts

Reimbursement of travel expenses from grant accounts will be in accordance with this Administrative Rule or the specific grant guidelines, whichever is more restrictive. 

N.    Foreign Travel

All foreign travel requires advance approval of the College President. 

1.     Requests for Reimbursement

All requests for reimbursement must be stated in U.S. dollars.  The employee must document the source of the currency conversion method or provide evidence of any bank conversion rate.

2.     Passports

Employees are responsible for obtaining their own passports and the payment of any associated costs. 

3.     Other Expenses

Other reasonable expenses required for foreign travel and directly related to College business, such as visas required for the trip, may be reimbursed with the approval of the supervisor and budget authority.