2.  IRS Regulations - $.560 per mile (eff 1/1/14)  From official travel base or point of departure – whichever is closer to destination  Multiple destinations – each destination must be identified – mileage from point to point – Point A to B to C to D, etc. (trips to restaurants)  Clear documentation of mileage – mapquest, googlemaps, bingmaps, etc. – indicate name of destination

3.  If travel includes both in-state & out-of-state – report on out-of-state travel form  Approval – budget manager & immediate supervisor  Encumbrance – entered (TRVL) under (FGAENCB)  Address on form should be your local home address  Forward to Office of Internal Audit – subject to prepayment audit

4.  BA Form #23 – completed & signed/certified by individual requesting reimbursement  Approval – budget manager & immediate supervisor  Enter in automated system (FGAENCB)  Forward to Office of Internal Audit  Receipts – not required for per diem

5.  Date & time of departure & arrival required  Per diem allowance ◦ Less than 6 hours – mileage only ◦ 6 up to 12 hours - $11.25 (meal allowance) & mileage ◦ Over 12 but less than overnight - $30 ($11.25 meal allowance included) & mileage ◦ Overnight - $75 per day or portion of day plus mileage – Day of departure/return ◦ If meal is provided at meeting the $11.25 per diem (meal allowance) is not paid

6.  Receipts required – for registration & conference fees (PO sufficient if prepaid)  Receipts required – for items exceeding $25  Under $25 – list actual amounts individually paid  Copy of conference itinerary required ◦ Conference dates ◦ Conference location ◦ Meals included (day trip only)  Copy of meeting agenda/email invitation/verification, etc. (day trips)  Parking fees – receipt required

7.  Prior approval – BA Form #24 – by the President/or direct report to President  BA Form #24 – completed/certified by individual requesting reimbursement  Approval – budget manager & immediate supervisor  Enter in automated system (FGAENCB)

8.  Receipts required (itemized) – Hotel, Air fare, Car rental, Registration/Conference fees  Receipts required – for items exceeding $25  Under $25 – list actual amounts individually paid  Copy of conference itinerary required ◦ Conference dates ◦ Conference location ◦ Meals included (including complimentary breakfast)

9.  Meals – itemize actual amount paid including tips – itemized detailed meal receipts required – attach to Form  Total column – restrict to $40 per day  Started July 1– itemized detailed meal receipts required to be attached to BA Form #24 to receive reimbursement  For scanning purposes – tape receipts to paper  Caution – credit card receipts are not adequate documentation (copy of menu with items indicated)

10.  Each meal must be listed at actual cost including tip & certified as correct by traveler  Meals limited to $40/day – enter actual under meals column – restrict to $40 in total  Alcoholic beverages & related sales tax – will not be reimbursed  Baggage handling – calculated on basis of what is considered reasonable ($2.00/item) – receipts not required unless exceeding $25  Baggage fees assessed – receipt required

11.  Taxi/limousine – actual expenditure – receipt not required unless expenditure exceeds $25  Where one person pays for group taxi service all riders must be identified and a receipt is required  Telephone calls – must be official business – calling home is not official business

12.  Conference registrations  Airfare  Hotel/Motel accommodations & meals for employees – when traveling with student/athletic groups out-of-state  Copies of documentation required  Caution – preapproval is required before incurring prepayments

13.  Pre Paid Items Section – has been added – to capture and account for prepayments related to: ◦ Conference Registration ◦ Air fare & ◦ Motel (student travel only)  Mileage rate line has been added – to itemize the mileage rate – currently $.560 (eff 1/1/14)

14.  Certify the expenses are correct  Certify expenses were incurred in connection with duties of JSU  Certify that any eligible expense not claimed is waived Note – May not waive mileage – all else may be waived  Certify that total claimed represents all expenses to be reimbursed

15.  Students & other nonemployee travel are to be reimbursed for actual expenses in lieu of per diem  Detailed receipts must be submitted for reimbursement  Mileage will be paid as usual

16. #Total $  April300$123,089  May236 86,159  June245 102,224  July168 80,504  August200 95,480  September (thru 9/21/12) 184 52,879  Total 1,333 $540,335

17.  Meals estimated instead of actual4  Mileage rate incorrect18  Meals claimed when conf provided14  Meal receipt not itemized22  Meal receipts prior to travel7  Alcoholic Beverage/Tax4

18.  Dates not coinciding with authorized dates2  MapQuest not included/mileage incorrect40  Addition error41  Exceeded authorized amount18  Travel not preapproved2  Signatures missing6  Travel Grant approval not indicated1  Duplicated travel dates1

19.  Incorrect per diem/not claimed10  Claimed charges not paid for2  Travel claimed prior to travel1  Purpose of travel not indicated3  Time of travel not completed1  Receipt not attached – taxi/baggage2  Itinerary missing10  Encumbrance not entered on system17

20.  Form not scannable – used red ink6  (Preferably black or blue – no pencil)  Incorrect calculations on car rental1  Addition purchase not related to travel2  Flight claimed on another employee1  Registration missing1  Claimed tax/no tax charged on receipt2  Tips not claimed2  Invalid meal claimed1

21.  Total errors242  Total forms filed 1,333  Error rate 18%

22.  Meals estimated instead of actual 1  Mileage rate incorrect18  Meals claimed when provided by conference or hotel 23  Meal receipts not itemized71  Meal receipts prior to travel12  Alcoholic beverage/tax12  Dates not coinciding with authorized dates 12

23.  Mapquest not included/mileage incorrect 62  Addition error143  Exceeded authorized amount 24  Travel not preapproved 24  Signature missing 35  Travel Grant approval not indicated 7  Duplicated travel dates 5  Incorrect per diem/not claimed 42  Claimed charges not paid for 11

24.  Purpose of travel not indicated 3  Time of travel not completed 3  Itinerary missing 21  Encumbrance not entered on system/correction needed 66  Incorrect calculations on car rental 1  Additional purchase not related to travel 8  Registration missing 9

25.  Claimed tax/no tax charged on receipt 2  Pre-paid copies not included 9  Flight purchase missing 7  Pre-paids not included 12  Tips in excess of 20% 20  Lodging/Hotel/Motel Receipt Missing 1

26.  Total errors 673  Total forms filed2895  Error rate 23.25%  Amount claimed1,041,127.38  Amount paid1,033,172.67  Corrections 7,954.71  Average error11.82

27.  # $  Oct234148,765  Nov238 74,053  Dec220 66,956  Jan181 48,376  Feb287 77,777  Mar263 84,134  Apr400161,883

28.  # $  May25280,570  Jun250 102,043  July164 74,152  August182 70,175  September224 52,238

29. FY 12FY13 #Total $#$  April300$123,089 400 $161,883  May236 86,159 252 80,570  June245 102,224 250 102,043  July168 80,504 164 74,152  August200 95,480 182 70,175  Sept 184 52,879 224 52,238  Total 1,333 $540,335 1,472 $541,061