Travel Policy (Policy 50)

Purpose

The purpose of this policy is to ensure the Governors State University (“GovState” or “University”) complies with Illinois State rules and regulations when paying for or reimbursing work related travel expenses for employees.

1. Illinois Higher Education Travel Control Board (IHETCB): Board created under Illinois statutes (30 ILCS 105/12-1(a)(3)), which promulgates and publishes official travel regulations governing Illinois State public universities. Travel regulations can be found at the IHETCB website (link: IHETCB Website). 
2. Official Headquarters: Specified location at which an employee’s official duties require the largest part of working time. 
3. Travel through headquarters: Any travel to or through the corporate city limits of the employee’s official headquarters, regardless of whether the employee made a stop at the work site or changed vehicles or mode of transportation. 
4. Travel Voucher: A form detailing and itemizing travel expenses incurred per day, which is required to be submitted by an employee seeking reimbursement for an approved business travel expenses. This form can be found on the Travel Department’s page at the University portal (link: Travel Department). 
5. Travel Request Form: A form required to be approved and submitted in advance of travel for all Out-of-State and International travel. This form can be found on the Travel Department's page at the University portal (link: Travel Department).

Policy

It is the policy of the University to reimburse employees for reasonable authorized travel expenses incurred by them in the performance of their duties. 

The University is required to follow IHETCB regulations (80 Ill. Admin. Code Parts 2900, 3000), as well as University procedures, and is responsible for maintaining a system of internal controls over travel expenses to ensure compliance with these regulations and procedures. These regulations and procedures apply to all employee travel regardless of the source of University funds (state, local, grants). 

Supervisors approving employee Travel Vouchers are responsible in ensuring that the travel expenses being claimed are in accordance with IHETCB regulations and University procedures.

Travel Department under the Office of Financial Services and Comptroller is in charge of processing and auditing employee Travel Vouchers.

Out-of-State and International Travel

All employees must submit an approved Travel Request Form to the Office of Procurement for all out-of-State and international travel before reserving any kind of travel arrangements. Any international travel (outside the United States) must also be approved by the University President.

Transportation

Travel must be by the most economical mode available considering travel time, costs, number of persons traveling together, and work requirements. 

All travel shall be by the most direct route. Travel by other routes may be allowed when the necessity of that route is satisfactorily established by the employee. The responsibility of insuring use of the most direct routes of travel possible, and for allowing use of other routes under certain circumstances, belongs with each individual employee and related supervisor. Expenses due to deviations for convenience shall be borne by the employee. When travelers interrupt travel or deviate from the most direct route for personal convenience or personal leave, they may be reimbursed only at the rate that would be applicable for uninterrupted travel by the most direct route.

Mileage

Mileage reimbursement rates can be found on the Travel Department’s page at the University portal (link: Travel Department) or on the IHETCB website (link: IHETCB Website). 

Mileage reimbursement for use of a personal vehicle for authorized work-related travel required by the employees shall be reimbursed as follows: 

1. Travel that originates at the residence and terminates at the headquarters - mileage in excess of normal one-way commuting mileage is reimbursed. 
2. Travel that originates at the headquarters and terminates at the residence - mileage in excess of normal one-way commuting mileage is reimbursed. 
3. Travel that originates at the residence and terminates at the residence, and the trip travels through headquarters to and from the location visited - mileage in excess of normal round-trip commuting mileage is reimbursed. 
4. Travel that originates at the residence and terminates at the residence, and the trip did not travel through headquarters to and from the location visited - all mileage is reimbursed. 
5. Travel that originates at the headquarters and terminates at the headquarters - all mileage is reimbursed.

Lodging

Lodging maximum allowances can be found on the Travel Department’s page at the University portal (link: Travel Department) or on the IHETCB website (link: IHETCB Website).

It is the responsibility of each employee to request the lowest available lodging rate at the time of making reservations. The employee should ask for a government or state rate when making the hotel reservation. The employee shall require confirmation that “State rates” offered by hotels/motels are within the lodging maximum allowance. Employees shall be prepared to provide identification and proof of State employment to obtain State lodging rates. 

An employee who requires special lodging consideration due to a handicap or medical condition may be reimbursed for the actual cost of the least costly lodging that is substantially accessible.

Conference Lodging 

Conference lodging or official meeting lodging may be reimbursed in an amount greater than the lodging maximum allowance, as well as designated conference hotels as designated by the conference organizers. Advance approval of amounts in excess of the lodging maximum allowances are not required. A copy of a brochure or registration form which indicates the hotel in which the conference was held should be attached to the Travel Voucher for all conferences regardless of the room rate. If the conference is held somewhere other than the hotel, a list of the recommended hotels must be attached. 

Per Diem 

Per diem allowances can be found on the Travel Department’s page at the University portal (link: Travel Department) or on the IHETCB website (link: IHETCB Website). 

Per diem shall be paid for travel which includes overnight lodging or is 18 or more continuous hours to cover the cost of meals and meal tips. Per diem shall be based on the quarter system for computing the allowance for days or fractions thereof. Each quarter shall be 6 hours commencing at midnight, 6:00 a.m., Noon, and 6:00 p.m. The employee shall be allowed one fourth of the allowance for each period of 6 hours or fraction thereof. 

When the cost of meals for approved conferences is a part of the registration fee, and paid or reimbursed by the University, the per diem allowance shall be reduced by the actual value of the meal or the amount of the applicable meal deduction allowance, whichever is less. The meal deduction allowance can be found on the Travel Department’s page at the University portal (link: Travel Department) or on the IHETCB website (link: IHETCB Website). 

After Travel - Travel Expense Reimbursements 

Travel Vouchers 

Publication 535 of the Internal Revenue Service (IRS) (link: IRS Website) requires all claims for reimbursement of travel expenses be submitted within 60 days after the approved travel is completed. If the claim for reimbursement is not submitted within 60 days of the completion of travel, the reimbursement must be considered taxable income to the employee. 

Employees are required to complete and submit a University Travel Voucher with the necessary signatures within 60 days of the last date of travel to be reimbursed for any charges paid by the employee. Travel Vouchers that are submitted after more than 60 days after travel has been completed will be included in the employee’s payroll and the appropriate amount of tax will be withheld from the employee’s wages. These amounts will also be included on the employee’s form W-2.

All travel on a Travel Voucher should be within one month’s time period unless it is a trip that extends over one month. 

Travel expenses are to be shown in detail on the Travel Voucher and shall be itemized by day and by type of expenses with original receipts attached. Per diem allowance reimbursements do not require receipts.

Review and Correction of Travel Voucher 

All approved Travel Vouchers are to be submitted to the Travel Department where they will be reviewed and audited for compliance with IHETCB regulations and University procedures. Any Travel Voucher not in compliance or otherwise having inadequate supporting documentation may be corrected by the Travel Department staff. The Travel Department staff may also contact the employee by phone or e-mail requesting additional information or supporting documentation. If necessary, the Travel Voucher may be returned to the employee or supervisor. 

Exceptions to Travel Regulations 

Travel regulations allow for payments in excess of state rates when pre-approved by the University and approved by the IHETCB. The University must report any exceptions to IHETCB. Exceptions must be necessary to meet special circumstances deemed to be in the best interest of the University and shall generally apply to situations of a non-recurring nature. The University will reimburse the employee prior to IHETCB review; however, if the exception is disallowed, the employee must repay the University the amount that was denied.

Procedures 

Detailed procedures shall be in place to ensure travel expenses shown in the Travel Vouchers are appropriate, properly supported and properly approved, in compliance with the travel regulations as referenced in this policy.