TRAVEL EXPENSES ON GRANT ACCOUNTS Office of Research Administration

CONCUR Online travel and expense reimbursement solution. Replaces Jefferson's manual process for submitting Reporting of Travel Expense and Employee Reimbursement Request forms A mobile app to upload receipt images directly to employee expense reports. Interfaces with American Express and various Jefferson financial systems. Automated approval workflow based on employee-to-supervisory hierarchy as defined in Peoplesoft HR The system also allows for air, rail, hotel and rental car booking through its search engine and portal. More expedient reimbursement for out-of-pocket expenses Jefferson’s CONCUR website is located at: http://www.jefferson.edu/university/finance/staff/travel/Concur1.html

TRAVEL POLICIES TRAVEL & NON-TRAVEL EXPENSE REPORTING & RECONCILIATION Policy no. 102.68 Effective date 5/1/16 INTERNATIONAL TRAVEL POLICY Policy no. 102.70 Effective date 4/26/16

Where Policies Can be Found

UNIFORM GUIDANCE §200.403 ALLOWABILITY FACTORS In order to allowable as direct costs, costs must meet certain criteria: Be necessary, reasonable and allocable Conform to limitations or exclusions of the award Be consistent with policies and procedures that apply uniformly to both federal and non-federal awards Be adequately documented Be accorded consistent treatment as a direct or indirect cost Be in accordance with generally accepted accounting principles (GAAP) Not be included as cost sharing

WHAT DOES UNIFORM GUIDANCE SAY ABOUT TRAVEL? §200.474 Commercial air travel Airfare costs in excess of the basic least expensive unrestricted accommodations class offered by commercial airlines are unallowable except when such accommodations would: (i) Require circuitous routing; (ii) Require travel during unreasonable hours; (iii) Excessively prolong travel; (iv) Result in additional costs that would offset the transportation savings; or (v) Offer accommodations not reasonably adequate for the traveler's medical needs. The non-Federal entity must justify and document these conditions on a case-by-case basis in order for the use of first-class or business-class airfare to be allowable in such cases.

WHAT DOES UNIFORM GUIDANCE SAY ABOUT TRAVEL? §200.474 Lodging and subsistence Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the non-Federal entity in its regular operations as the result of the non-Federal entity's written travel policy. In addition, if these costs are charged directly to the Federal award documentation must justify that: (1) Participation of the individual is necessary to the Federal award; and (2) The costs are reasonable and consistent with non-Federal entity's established travel policy.

TOP 5 THINGS INVESTIGATORS SHOULD KNOW BEFORE THEY BOOK GRANT-FUNDED TRAVEL 1.) Prior approval(UPAS) approval is required for all foreign travel that is not specifically identified in the proposal. For this purpose, foreign travel is defined as travel outside of the U.S., it’s territories and Canada. 2.) When charging a federal grant, fly on US air carriers (or code share flights) in compliance with the Fly America Act. 3.) Upgrade to business class may be acceptable for flights greater than six continuous hours. 4.) Upgrades are not allowable for flights under six hours. 5.) Document!

MISCELLANEOUS HIGHLIGHTS A complete expense report must be submitted to RACE in CONCUR within 60 days of return from trip. Business purpose of trip must be documented. If attending a conference, the brochure should be attached. Is the employee paid from the grant being charged (indicating that they are actively working on the project)? If not, address why. Reimbursements are generally limited to a day prior to and/or after the meeting or conference. Advances will only be issued if out-of pocket costs exceed $500 Travel for students and non-Jefferson employees should be submitted on a paper Report of Travel Expenses form. Receipts are required for all expenses over $25 Jefferson has a tax exempt status in PA

AIRFARE Air travel funded by a sponsored project is limited to the lowest priced economy class airfare*. *Jefferson policy allows for business class upgrades for flights exceeding 6 continuous hours. Don’t book last minute; take advantage of advance purchase rates. No more than 2 checked bag fees will be reimbursed Fees for preferred seating upgrades, in flight WiFi or airport club memberships are not reimbursable on a sponsored project.

FLY AMERICA ACT Travel funded by federal grants must comply with the requirement that US flag carriers be used to the maximum extent possible on international flights. That requirement may not be influenced by factors of cost, convenience or personal preference. Foreign travel under a ticket issued by a U.S. flag carrier that leases space on a foreign air carrier under a “code sharing” agreement is allowable in most cases. The ticket will identify the US carriers designator code and flight number. For example: American Airlines flight XXX Operated by British Airways Exception for “Open skies” agreements

RAIL TRANSPORTATION Coach accommodations must be used Acela service may be purchased only when the commute exceeds 3 hours OR where the upgrade is the only available fare to arrive at destination on time*. *This should be documented by the traveler or RACE GA in CONCUR.

MILEAGE REIMBURSEMENT Travelers who choose to use their own automobiles will be reimbursed for actual miles driven at the current IRS standard mileage rate, which includes gasoline. Parking and tolls will also be reimbursed. Original receipts are required for parking and tolls exceeding $25. In order to be in compliance with Internal Revenue Services regulations, mileage must be considered an employee business expense—as opposed to a personal commuting expense.   Transportation expenses between an employees home and regular place of work are personal commuting cost and therefore non-reimburseable.  However, mileage can be reimbursed from an employees home to a temporary work location.   Example 1:  Bill lives in Paoli and works on a regular basis on campus at Jefferson.   If he is asked to attend a meeting in Reading, he can claim mileage from Paoli to Reading, as well as the return trip. Example 2:  Sue lives in New Jersey and takes PATCO to Jefferson’s campus each day.  If she drives into work one day to accommodate an early meeting, she may not be reimbursed for mileage.  Under IRS regulations distances between your home and your regular job may not be included in mileage reimbursements. Example 3: Joe lives in Center City and works on campus 3 days each week.  The other 2 days are spent on the road performing subject assessments in the subjects home.  The days he works on campus, his mileage is not reimbursable.  He can be reimbursed for mileage on the days he is on the road.

Automobile Rental Use of rental vehicles is prohibited within Philadelphia For vehicles rented in the US, travelers should decline auto insurance coverage, as Jefferson maintains insurance that extends to auto rentals For vehicles rented outside of the US, travelers must purchase the insurance coverage (liability and collision damage). Vehicle size is limited to economy or mid-size. Mileage reimbursement is not applicable

LODGING Reimbursement may not exceed the rate for a standard room An itemized hotel statement is required, along with proof of payment. Use of convention hotel is appropriate. Justification is required for any lodging exceeding the cost of the conference hotel. Room service or hotel restaurant expenses should be submitted as meal expenses (not hotel expenses).

MEALS Meals will be reimbursed on the basis of actual and reasonable costs. Grants may not be charged for meals already covered by conference registration. Alcohol and related taxes are unallowable. If meal reimbursement requests include more than one person, list the attendees within Concur and document their role on the project. Detailed receipts required if meal exceeds: $25 for lunch $50 for dinner

PER DIEM Per diem is a fixed daily meal allowance in lieu of receipts. Reimbursement method must be applied to the entire trip; not just on selected days. Per diem allowances must be adjusted for meals provided by conference registration fee or hotel costs. Domestic per diem rates for the first and last day of travel will be calculated at 75% of the standard rate. Rates are available through the US General Services Administration (GSA) based on the location and can be found here. https://www.gsa.gov/portal/content/104877 International per diem rates will be reimbursed at 100% for all travel days. Rates are available through the US Department of State and can be found here. https://aoprals.state.gov/web920/per_diem.asp

Example Adjustment to Per Diems Breakfast and Lunch were included in registration Meals & Incidentals Breakdown Example: San Diego is $64 per day

COMMON ERRORS THAT MAY DELAY APPROVAL Missing documentation, such as meeting brochures or detailed receipts for dinner over $50. Requesting full per diems when some meals are already provided at a conference. Unusual circumstances not addressed Unidentified or unallowable fees Allocation issues

NON-REIMBURSABLE TRAVEL EXPENSES Fees for failure to cancel transportation or hotel reservations Hotel/Airline/Rental Car club membership dues Insurance, other than as indicated in “Automobile Rental” Fines (parking/traffic violations) Maintenance/repair of personal automobile Lost or stolen property Childcare /Homecare /Petcare fees Toiletries/pharmaceutical items, newspapers/books Haircuts/beauty/spa/salon/fitness center services Meals covered by conference or registration fees, or any other instance in which the employee does not pay for the meal Movie rentals Normal commuting miles between an employee’s home and Jefferson work location Payments to individuals for any services or purchase of goods Travel/lodging/meal expenses for spouse/dependent/guest accompanying the traveler Recreational/entertainment expenses for the traveler or anyone accompanying the traveler, including theater tickets, sporting events, etc. Medical expenses Any and all expenses deemed to be of a personal nature Any and all expenses determined inappropriate and/or non-reimbursable by Jefferson, though not specifically mentioned above.

OFFICE OF RESEARCH ADMINISTRATION CHECKLIST FOR TRAVEL EXPENSE REPORTS This checklist is intended as a training tool but may be required in the event of a corrective action.   APPROPRIATENESS AND POLICY ___ Allocation methodology has been applied and documented. Employee is paid from the grant(s) being charged or exception has been documented. ___ Travel is allowable under the sponsor’s guidelines and can be shown to provide direct benefit to the grant project aims. ___ A conference brochure (including dates of meeting) is included, if applicable. It is not necessary to upload the entire brochure, just the cover and sections that address meals provided. If the travel is not related to an organized conference, the business purpose of the trip is documented. ___ Travel falls inside the time frame of the grant begin/end dates and funds are available. ___ EACH cost has been reviewed for reasonableness. Reviewer concurs that a prudent person would have incurred this charge at this rate. ___ RACE approver has reviewed TJU travel policy #102.68 and can attest that all costs are consistent with that policy. ___ The request has been submitted to RACE within 60 days of the last day of travel. ___ University Prior Approval System (UPAS) approval has been obtained for foreign travel (outside the U.S. and Canada) that has not been addressed in the proposal. ___ Receipts are attached for all items over $25. AIR TRANSPORTATION ___ Airfare costs do not exceed the lowest priced economy (coach) accommodations for flights of 6 hours or less. An upgrade to business class may be acceptable for flights greater than 6 continuous hours. For flights less than 6 continuous hours, upgrades are not permitted on sponsored projects unless there is a documented medical exception. ___ Receipt (proof of payment) is included; reservation is not sufficient. ___ No more than 2 checked bags (each way) have been reimbursed. ___ For foreign travel charged to a federal grant, a US air carrier (or code share flight) has been used in compliance with the Fly America Act and Open Skies Agreement. ___ Valid explanation for any change (rebooking) fee is documented. RAIL TRANSPORTATION ___ Coach accommodations must be used for all travel. Acela express service may be reimbursed only when the commute exceeds three hours, or the upgrade is the only available means of arriving on time. (Exceptions should be documented within Concur). AUTOMOBILE ___ Supporting documentation for mileage reimbursements is attached. For example, a Google maps search showing the start/end point will identify the number of miles traveled. ___ For vehicles rented in the US, reimbursement does not include insurance. LODGING ___ Reimbursement does not exceed the rate for a standard room. ___ An itemized hotel statement is required, including proof of payment. MEALS AND PER DIEM ___ Any expense for alcohol (including related taxes) has been removed and will not be charged to a sponsored program. Receipts have been modified to clearly show that alcohol has been removed. ___ Per diem allowances have been adjusted for meals covered by conference registration fee (refer to pertinent section of conference brochure for details) or hotel payment, where continental breakfast may be included. ___ Per diem rates are calculated at 75% for the first and last day of domestic travel (does not apply to international travel). Per diem is calculated at rate of conference location (which may be different from airport location) and matches the travel dates. ___ If not using the per diem option, a detailed receipt is required if meal cost exceeds $25 for lunch and $50 for dinner (per person). ­­­___ Either per diem or actual cost reimbursement option has been used for the entire trip (not just on selected days). ___ If meal reimbursement includes more than one person, list attendees on the receipt along with their role on the project. Finally: Have you reviewed this request well enough to defend it in an audit? Do not approve it for payment unless the answer is YES. Se

QUESTION #1 A completed CONCUR request accompanied by the required supporting documentation must be received by RACE within ____ days following the last day of travel: 30 45 60 90

QUESTION #2 The “Fly America Act” requires that US flag carriers be used to the maximum amount possible when traveling between the US and a foreign country, unless you can document that a non-US flag carrier would be more economical. TRUE FALSE

QUESTION #3 A traveler took a cab from the airport to the conference hotel and it cost $36. The receipt was lost. Can the employee be reimbursed? The traveler may not be reimbursed without the receipt That item may only be reimbursed from a non-grant source, requiring approval from departmental administration The traveler should complete and upload a Lost or Missing Receipt Affidavit