Travel and Accounts Payable Training

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Travel and Accounts Payable Training

• TEAM MEMBERS
• Donna Rayner, Director of Accounts Payable
  drayner_at_gru.edu
• Aisling Reigle Travel Office (A-L) , Rentals,
  areigle_at_gru.edu
  
• Rebecca Colflesh Travel Office (M-Z) ,
  Athletics, Study Abroad
  rcolflesh1_at_gru.edu
• Rebecca Johnston Tax Specialist, Vendor Setup
  rjohnston_at_gru.edu
• Justin Hensley Vendor Setup juhensley_at_grue.
  du
• Accounts Payable
  
  accountspayable_at_gru.edu
• Travel Office
  
  travel_at_gru.edu

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Why are the Travel Rules so Restrictive?

• Board of Regents Business Procedures Travel
  Guidelines based on . . . http//www.usg.edu/busin
  ess_procedures_manual/bpm-sect19.pdf
• Georgia State Accounting Office Travel
  Guidelines based on . . . (Where we get our
  state per diem rates.) http//sao.georgia.gov/stat
  e-travel-policy
• US General Services Administration (GSA /
  Federal) Travel Management Guidelines (Where
  we get our out-of-state foreign per diem
  rates.) http//www.gsa.gov/portal/category/21287

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• INTERNAL REVENUE SERVICE REQUIREMENTS in order
  for travel reimbursements of travel expenses to
  be excluded from a travelers taxable income, the
  States travel policies must meet the IRS
  requirements for an Accountable Plan. Travel
  expense reimbursements will be exempt from an
  employees taxable income if the applicable State
  policies are adhered to.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• EXPENSE REIMBURSEMENT SUBMISSION State Policy
  requires that travelers submit expenses,
  substantiating the amount, date, use and business
  purpose of expenses, ideally within 10 days, but
  no later than 45 calendars days after completion
  of the trip or event. Expenses submitted in
  excess of 60 calendar days may not be reimbursed.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates
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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• BUSINESS PURPOSE The overall, specific business
  purpose of the trip should clearly be stated on
  expense submissions. Business purpose should
  include information such as people involved,
  business topics covered and brief explanation of
  duties performed. A clear business purpose
  contains all information necessary to
  substantiate the expenditure including a list of
  attendees, if appropriate, and their purpose for
  attending, business topics discussed, or how the
  expenditure benefited the State.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• CAR RENTAL UPDATES Effective October 7, 2013,
  the following changes are made to the statewide
  contract
• INSTATE Enterprise AND HERTZ Corporation are
  the statewide contract vendors.
• OUT-OF-STATE (to include airport rentals) HERTZ
  Corporation is the statewide contract vendor.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• INCIDENTALS Out-of-State per diem rates no
  longer include the 5 incidental daily rate.
  Rather, actual incidental expenses will now be
  reimbursed separately (in the misc column) for
  both in-state and out-of-state travel. In
  general, those expenses include fees and tips
  given to porters, baggage carriers, bellhops,
  hotel housekeeping, stewards or stewardesses, and
  hotel staff.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• PER DIEM Employees on state business who travel
  more than 50 miles from their Residence and
  Primary Work Station on a work assignment, and
  are away for more than twelve (12) hours, may
  received daily per diem when there is no
  overnight lodging. Travelers must leave prior
  to 630 a.m. to receive breakfast and return
  later than 730 p.m. to receive dinner.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• PER DIEM All overnight travel, whether in-state
  or out-of-state (international or domestic) will
  receive 100 of the allowable daily per diem
  allowance EXCEPT the date of departure and the
  date of return. Those reimbursable per diems are
  only reimbursed at 75 of the allowable rate.

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FY 14 State Accounting Office (SAO) State Travel
Policy Guidelines Updates

• AIR TRAVEL EMPHASIZED REIMBURSEMENT FOR FIRST
  CLASS TRAVEL IS PROHIBITED. Business Class
  Travel may be approved under the following
  circumstances
• When it does not cost more than the lowest
  available tourist/coach fare (comparison must be
  attached to traveler voucher), or
• For travel to western Europe, if the business
  meeting is conducted within three hours of
  landing, or
• For transoceanic, intercontinental trips
  involving flight-time of more than ten (10)
  consecutive hours.

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What are common Travel Stumbling Blocks?

• Approved Travel Authorization must arrive at the
  Travel Office prior to airline ticket
  reservations (No self-approvals) Written
  pre-trip authorization no longer required within
  a 50-mile radius, unless overnight travel
• Per Diem Rates - Travel Web Site - Incidental
  rates are no longer used, but incidental
  expenses are (foreign and domestic) fees and
  tips given to porters, baggage carriers,
  bellhops, hotel housekeeping, stewards and
  stewardesses, and hotel staff. To receive per
  diem in-state travelers must be on travel
  status for a minimum of 12 hours
• Selecting the most cost effective means for
  travel air - car rental - Travel Web Site
• Pre-approval for Car Rentals (Car Rental Request
  Form) Travel Web Site
• Mileage - 0.565/mile or 0.24/mile for Tier 2
• Misconception about official travel days
• Ensuring travel funds are available PRIOR to
  taking the trip
• Foundations cannot pay directly for employee
  travel expenses because of State Continuous Audit
  Reporting requirements and BOR Policy. Must set
  up Foundation Project ID!

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Travel Checklist

• PLAN EARLY
• Where and when are you going and when will you
  return?
• How are you getting there and are rentals needed?
• Where are you staying and will you share a room?
  (GSA Rates) Travel Web Site
• Is Registration involved? (Can be paid with
  P-Card or Check Request)
• Submit Approved Travel Authorization to the
  Travel Office. (if outside the 50-mile radius or
  overnight travel)
• Per Diem is based on where you spend the night
  for multiple stops or the point of destination of
  one-stop travel
• For ALL over-night travel (foreign and domestic)
  travelers are only eligible for 75 percent (75)
  of the total per diem rate on the first and last
  days of travel. This does NOT apply to one-day
  travel
• Submit Approved Travel Expense Statement within
  45 days of travel.
• Submit all receipts EXCEPT meal receipts, which
  are reimbursed at per diem rates. (Credit card
  statements and/or receipts are not allowed)
• Set up Non-Sponsored Project ID and travel budget
  if paying for travel through one of the
  foundations. (May not be applicable for all
  departments)

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Non-Employee Travel Reimbursements

• Quid Pro Quo relationship (includes employee
  candidates)
• Must use a Check Request - Accounts Payable Web
  Site
• Must attach a Service Agreement Request (SAR)
  Accounts Payable Web Site
• Must attach a W-9 / possibly an Independent
  Contractor Checklist - Accounts Payable Web Site
• Must use appropriate per diem rates

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FORMS and Other Resources

• Travel Authorization Form
• Travel Expense Form
• GSA Web Site (Foreign Domestic)
• Hotel Motel Tax Exemption Form
• Travel Reimbursement Direct Deposit Form
• All found on the Travel Web Site

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• Accounts Payable
• Disbursement Facts

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Three Types of Purchase/Payments

• Purchase Orders / Vouchers (Requisitions)
• P-Card
• Check Requests

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Rules for Purchase Orders

• Purchases gt 5,000
• Services gt 2,499
• Commitments with multiple payments
• Equipment and Other Assets gt 2,999
• All Computers
• Trade Vendors (Supplies, Small Value Equipment,
  Chemicals)

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P-Cards

• Rules for p-card purchases are covered in the
  p-card training and supply chain training
• Point of Contact Amber Armour
• aarmour_at_gru.edu
• http//www.gru.edu/supply/pcard/

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Rules for Check Requests

• General rule of thumb SERVICES lt 2,499 AND
  REIMBURSEMENTS ONLY!
• Expense Reimbursements Non-employee travel
  reimbursements, flexible spending
• Reimbursements and Single Payments for
  Consultants, Honoraria and Services
• PO required if vendor will be paid more than
  5,000 total within a fiscal year.
• Goods or equipment should be purchased with
  P-Card or Purchase Orders as appropriate.

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Check Request Process

• Check Request Template (Controllers
  DivisiongtAccounts Payable or Forms Repository)
• Attach necessary documentation, i.e. invoice
  and/or provide justification
• Sign it
• Approval by Authorized Signatory or Budgetary
  Authority (No self approval. This person would be
  one that is listed on the Department Authorized
  Signature form.)
• Check Requests must have full CFC and account
  code provided

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Setting Up New Vendors and TAX Information Needs

• Complete Vendor Request Form Forms Repository
• The importance of the Vendor W9 (TIN Matching)
• Making vendor changes or address updates

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Additional Details

• W-9 For payment to every NEW payee (individual
  or company)
• For payment to an individual for Services
• Service Agreement Request (SAR)
• Employee/Independent Contractor Determination
  Checklist (determines the non-employee
  relationship with the University)
• University System Employees Consultant Agreement
  Between Institutions (if an employee of another
  institution in the University System)

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Q A

• Accounts Payable is available to assist you with
  all payment needs, 706-721-2658. Our office is
  open Monday through Friday from 730 a.m. until
  500 p.m.
• Travel Office is available to assist you with all
  travel needs, 706-721-0013 (Travelers A-L, and
  all vehicle rentals) and 706-721-2214 (Travelers
  M-Z, Study Abroad and Athletics.) Our office is
  open Monday through Friday from 800 a.m. until
  500 p.m.
• Contact us, we are here to help!
• ACCOUNTSPAYABLE_at_gru.edu
• TRAVEL_at_gru.edu