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Responsible administrator:
Senior Vice President for Finance & Administration
Responsible department:
Accounts Payable
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Who should know this policy? Any individuals on campus who travel or process travel in the course of their work.
Purpose of the policy:
To define the University of Georgia's regulations for reimbursing travel. The University will follow the travel rules
of the Board of Regents and comply with all Internal Revenue Service regulations. The University maintains
an accountable plan for travel reimbursement. By complying with the IRS rules for an accountable plan, travel
reimbursements are not taxable income. An accountable plan requires that all travel reimbursements must
be filed within sixty (60) days of the completion of the travel event. Requests for reimbursement filed in excess of
60 days after completion of the trip must be accompanied by a letter of justification.
Definitions:
Lodging - means a hotel, motel, inn, apartment, or similar entity that furnishes lodging to the public for pay.
Meal Expense - means the cost of a meal including applicable taxes and tip.
Policy
Table of Contents .
Section 1.0 Per Diem Allowance for Meals
Meal Expenses Associated with Overnight Travel (General Rule)
Meal Expenses Associated with Overnight Travel within High Cost Areas
Meal Expenses Not Associated with Overnight Travel
Meal Expenses Associated with Overnight Travel Outside of Georgia
Section 2.0 Lodging
Georgia's Green Hotels Program
Sharing Lodging
Taxes Associated with Lodging Expenses
Resort and Other Fees
Section 3.0 Transportation
Vehicles and Common Carrier
Determination of Business Miles Traveled
Travel by Rented or Public
Commercial Air Transportation
Upgrades to Non-Coach Travel
Indemnification Received Due to Travel Inconveniences Imposed by Airlines
Rental of Motor Vehicles
Travel by Railroad
Travel by Mass Transportation, Taxi, or Airport Vans
Required Documentation for Transportation Expenses
Section 4.0 Miscellaneous Expenses
Registration Fees
Telephone/Telegraph/Fax Expenses
Internet Usage Charges
Baggage Handling Charges
Stationary/Supplies/Postage Expenses
Visa/Passport Fees
Unallowable Expenses
Section 5.0 Additional Provisions
Section 6.0 Required Documentation of Travel Expenses
Section 7.0 Non-Employee Travel
Interview Expenses
Other Travel
In accordance with the Official Code of Georgia Annotated Section 50-5B-5, the state accounting
officer in cooperation with the Office of Planning and Budget is authorized to and shall adopt rules
and regulations governing in-state and out-of-state travel and travel reimbursement that promote
economy and efficiency in state government which treat employees fairly and equitably. Under
the direction of the State Accounting Office and the Office of Planning and Budget, the University
of Georgia has adopted these travel regulations effective October 1, 2006.
Each employee required to travel in the performance of official duties and entitled to authorize
reimbursement for expenses incurred shall have prior authorization from his/her department head
or other designated official for the purpose of his travel. For in-state travel each department is
responsible for maintaining the approval record of employees authorized to travel. It is not
necessary to prepare a travel authority request or obtain prior travel authority above the department
level for in-state travel. Official travel to points outside the State, but within fifty miles of the state
border, will be construed as in-state travel.
In the case of out-of-state travel, it is necessary to obtain prior approval from the appropriate dean,
director, or other unit head and fiscal review by the Travel and Encumbrance Section of the
University Business Office. Out-of-state travel by a dean or director requires the prior approval
of the appropriate vice president. A vice president's out-of-state travel should have prior approval
by the Senior Vice President or the President's Office. Travel outside of the continental limits of
the United States must be approved first by the appropriate vice president and then by tbe Office of
International Education. No out-of-state travel is to take place, and no claim for reimbursement will
be processed without proper authorization as outlined above. Any travel authority submitted after travel
has occurred will need to be accompanied by a letter of justification indicating that proper procedures
will be followed in the future.
Travel encumbrances will now be treated the same as purchase orders. Travel funding that is
encumbered and not spent before June 30 will result in the funding going into a liability account.
Departments now have the option for travel that is completed by the end of the first quarter of the
next fiscal year (September 30) to be encumbered from current fiscal year funding. Travel authorities
for travel occurring between July 1 and September 30 should clearly indicate which fiscal year
funding should come from.
The University of Geogia does not provide travel advances. Employees traveling on University
business should pay for their expenses and seek reimbursement. Special arrangements
may be made through the Bursar’s office to facilitate Studies Abroad Programs and group travel in some
circumstances.
The employee Request for Authority to Travel on Official University Business form can be found online at:
https://busfin1.busfin.uga.edu/accounts_payable/travel_authority_entry.cfm?CFID=129918&CFTOKEN=20343552
The non-employee Request for Authority to Travel can be located online at:
http://www.busfin.uga.edu/accounts_payable/index.html
Note: The non-employee Request for Authority to Travel is a printable format only. No online
data entry is available.
1.0 Per Diem Allowance for Meals
Employees may be reimbursed for reasonable travel-related expenses incurred while on official
business for the State. Reimbursement claims for subsistence (meals and lodging) are to be
reported on travel expense statements by date, location, and amount for each meal and lodging
claimed. An individual taking annual or sick leave while away from headquarters on official
business is not entitled to subsistence while on leave. With certain exceptions, reimbursement for
subsistence within a 50-mile radius (or within the county) of a person's home or residence or
headquarters is not allowable.
1.1 Meal Expenses Associated With Overnight Travel (General Rule)
Employees traveling overnight may be reimbursed for the daily per diem cost of meals within the
maximum limits established in these travel regulations. Limits are based on the length of day
which an employee is officially on travel status. Employees traveling overnight are generally
eligible for per diem amounts designed to cover the cost of three (3) meals per day for all
days on travel status other than the day of departure and the day of return. Employees may
only receive per diem for meals occurring while officially on travel status. There are specific
instances in which an employee may be eligible for the three-meal per diem rate on
departure/return days.
Day of departure:
Departure for overnight trip prior to 6:30 am: Employee is eligible for per diem for breakfast, lunch and dinner.
Departure for overnight trip prior to 11:00 am: Employee is eligible for per diem for lunch and dinner.
Departure for overnight trip prior to 5:30 pm: Employee is eligible for per diem for dinner.
Day of return:
Returning from overnight trip after 6:30 am: Employee is eligible for per diem for breakfast.
Returning from overnight trip after 1:30 pm: Employee is eligible for per diem for breakfast and lunch.
Returning from overnight trip after 7:30 pm: Employee is eligible for per diem for breakfast, lunch and dinner.
Times of departure (for the day of departure) and return (for the day of return) should be noted on the employee
expense statement to substantiate meals eligible for payment of per diem.
The following per diem rates apply to meal reimbursements for travel WITHIN GEORGIA:
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1 meal breakfast
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$6.00
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1 meal lunch
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$7.00
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1 meal dinner
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$15.00
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Taxes and tips are allowable expenses; however, they should be included in the total expense for the meal.
1.2 Meal Expenses Associated With Overnight Travel within High Cost Areas in Georgia
In some areas of Georgia, employees may experience high costs that cause the employee to exceed the
general meal limits. In recognition of this fact, certain areas have been designated high cost areas. High
cost areas are limited to the following counties: Chatham, Cobb, DeKalb, Fulton, Glynn, and Gwinnett
counties.
The following per diem rates apply to meal reimbursements:
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3 meals breakfast/lunch/dinner
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$36.00
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1 meal breakfast
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$7.00
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1 meal lunch
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$9.00
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1 meal dinner
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$20.00
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Taxes and tips are allowable expenses; however, they should be included in the total expense for the meal.
Employees are considered traveling in high cost areas of Georgia when their official responsibilities must be
performed at a location in the high cost area. Employees who are not both working and spending the night
in lodging in a designated high cost area are subject to the general limits outlined in Section 1.1. Employees
traveling overnight are generally eligible for per diem amounts designed to cover the cost of three (3) meals
per day for all days on travel status other than the day of departure and the day of return. Times of departure
(for the day of departure) and return (for the day of return) should be noted on the employee expense statement
to substantiate meals eligible for payment of per diem.
1.3 Meal Expenses Not Associated With Overnight Travel
Employees who are required to travel for their job and do not stay overnight may be reimbursed for certain meal
expenses in the following situations.
1.3.1 Employees acting as an official representative of the University may be reimbursed for meals which are an
integral part of a scheduled, official meeting. Reimbursement is only authorized, however, if the meeting is with
persons outside the employee's department and if the meeting continues during the meal. Employees cannot
be reimbursed for meal expenses if they leave the premises of the meeting site.
1.3.2 Employees may be reimbursed for a noon meal if the meal is a scheduled part of an Intra-University
meeting or training session (i.e., the meeting or training session continues during lunch and the employees
do not leave the premises of the meeting site). Reimbursement is only authorized, however, if the meeting
or training session was previously approved by the appropriate official, equaled or exceeded six hours in
length, and was held more than 50 miles from the employee's office. Reimbursement for the meal expenses
must be processed using the travel expense statement with a copy of the formal meeting agenda attached.
1.3.3 Employees may be reimbursed for noon meals that are part of a required registration fee. In this
instance, a per diem is not authorized. The registration fee is the basis for reimbursement.
1.3.4 Employees who are more than 50 miles away from home or headquarters on a work assignment
and are away for more than 13 hours may be reimbursed for meals, even when there is no overnight lodging.
In this situation, employees are entitled to reimbursement for the noon meal. In addition, employees who
depart prior to 6:30 a.m. are entitled to reimbursement for breakfast expenses, and employees who return
later than 7:30 p.m. are entitled to reimbursement for dinner expenses. Employees must meet the eligibility
requirements outlined above for per diem related to the noon meal before per diem for breakfast and/or dinner
will be considered. It should be noted that the Statewide Travel Regulations do not authorize employees to
receive per diem for a lunch meeting in which the meal and meeting are one and the same.
Receipts for meals are not required. However, expenses which exceed the authorized per diem limits should
be explained andjustified on the expense statement. Individuals responsible for approving travel expenses
should review these explanations to determine whether the higher costs are justified and allowable. Times
of departure (for the day of departure) and return (for the day of return) should be noted on the employee
expense statement to substantiate meals eligible for payment of per diem.
1.4 Meal Expenses Associated with Overnight Travel Outside of Georgia
Employees are considered traveling outside of Georgia when their official responsibilities must be performed
at an out-of-state location. Employees who are working in Georgia but spending the night in lodging in another
state are not traveling outside of Georgia.
Employees traveling outside of Georgia may receive meal per diem amounts up to the federal per diem rates
less the $3 federal incidentals allowance. United States are available at the following internet address:
http://www.gsa.gov/perdiem.
The breakdown by meal for federal per diem amounts may be found at the following internet address:
http://www.gsa.gov/mie.
The federal government has also established per diem rates for foreign travel. The internet address for this
information is as follows:
Please note that the Univeristy does not reimburse the incidental expense amount.
Per diem rates associated with travel to high cost out-of-state areas should be approved by the department
head or his/her designee prior to the trip, in order that the employee might plan meals accordingly. In
addition, any meal expenses that exceed the maximum federal per diem rate should be explained and
justified on the travel expense statement.
Employees traveling overnight are generally eligible for per diem amounts designed to cover all days
on travel status other than the day of departure and the day of return. Times of departure (for the day
of departure) and return (for the day of return) should be noted on the employee expense statement
to substantiate meals eligible for payment of per diem.
1.5 Meals included in Conference Registrations, etc.
If any meal is included as part of the cost of a conference registration, etc., such meal(s) should not
be considered eligible in the calculation of per diem and an employee may not receive per diem for
the normally eligible number of meals. For example, if conference registration includes breakfast and
lunch, the employee will only receive per diem for the dinner meal. Because most conferences, etc.,
accomodate a variety of dietary needs/restrictions, employees are expected to participate in such
meals.
In rare circumstances, an employee may be unable to participate in a conference meal. In such a
case, the employee may request the per diem amount associated with the meal purchased in lieu
of that provided. If requesting such reimbursement, a receipt documenting the meal purchase must
be attached to the travel expense statement, and a justification for the meal purchase must be
indicated on the statement.
2.0 Lodging
Employees who travel more than 50 miles from their home, office, residence, or headquarters may be
reimbursed for lodging expenses associated with overnight travel. Reimbursement may be made for
actual lodging expenses based on reasonable rates as determined by the circumstances of the trip.
All lodging claims must be documented by receipts and must be at a business that offers lodging to
the general public such as a hotel or motel and not at a private residence. In addition, any expenses
that exceed the federal per diem rate by more than twenty-five percent should be explained and justified
on the travel expense statement. These rates may be exceeded and justified if an employee stays at a
higher cost hotel where a meeting is held in order to avoid excessive transportation costs between a
lower cost motel and the location of the meeting.
The federal per diem rates for locations within the continental United States, including Georgia, are
available at the following internet address:
http://www.gsa.gov/perdiem.
The federal government has also established per diem rates for foreign travel. The internet address
for this information is as follows:
Employees traveling overnight are responsible for ensuring the most reasonable lodging rates are
obtained. It is expected that reservations will be made in advance whenever practical, that minimum
rate accommodations available will be utilized, that "deluxe" hotels and motels will be avoided, and
that corporate/government rates will be obtained whenever possible. Many hotels and motels grant
these rates upon request to state employees who show identification.
Normally, if the order of business for which the travel is authorized begins after 3:00 p.m., reimbursement
will not be made for lodging or meals prior to the first day of business; if the business begins prior to
3:00 p.m., reimbursement can be made for lodging and meals for the preceding day only if the lodging
is necessary for the traveler to be present within a reasonable timeprior to the first order of business.
Normally if the order of business ends before 3:00 p.m., reimbursement will not be made for lodging that
evening; if the business ends after 3:00 p.m., reimbursement can be made for lodging that evening only if the
traveler would not be able to return to his home by 9:00 p.m.
On occasion, sponsored conferences, trade shows, and other functions require personnel to work at
the event. Off site employee retreats will require groups of employees to be present at an off-site location.
In many cases, the employees involved in these activities reside or work less than 50 miles from the
scheduled event site. Department heads are authorized to approve overnight travel for such persons who
are engaged in activities as described above, provided the affected employees are required to conduct
business activities at the site the following day. In addition to lodging, affected employees may be
reimbursed for meals and mileage.
It should be noted that this provision only applies to conferences and sponsored events that occur. This
provision does not authorize persons to claim travel reimbursement for activities that are part of their normal
responsibilities.
2.1 Georgia Green Hotels Program
The Georgia Department of Natural Resources has developed a program to identify and certify lodging
properties that are taking significant steps to reduce their demands on Georgia natural resources and
to act as good corporate citizens. These certified Green Hotels meet a stringent standard for environmental
stewardship and operational efficiency. By using less toxic cleaning and maintenance chemicals, these
hotels provide healthier conditions for guests and employees. When traveling on state business and hosting
meetings, state employees are encouraged to explore opportunities to support these properties where
cost-competitive.
2.2 Sharing Lodging
When a room is shared with other state employees on travel status, reimbursement will be calculated
on a prorated share of the total cost. A state employee on travel status, if accompanied by someone,
who is not a state employee on travel status, would be entitled to reimbursement at a single room rate.
(Single room rate should be noted on the paid receipt provided by the hotel or motel.)
2.3 Taxes Associated with Lodging Expenses
Section 48-13-51 of the Official Code of Georgia Annotated states that Georgia state officials or employees
traveling on official business should not be charged county or municipal excise tax on lodging. This
optional excise tax is normally 3% but can be as much as 6% in some locations. University employees
requesting an exemption of county or municipal excise tax should provide a written notification form to the
Georgia hotel or motel operator involved. This form is for their tax records to document the exemption.
Employees are required to pay any state/local sales and use taxes.
Employees are required to submit a copy of the hotel/motel tax-exemption form when they register at
a hotel/motel. This form is located online at:
http://www.busfin.uga.edu/forms/excise_exempt.pdf.
This exemption does not apply to employees staying at an out-of-state hotel/motel. Employees should
be able to provide proper identification to document their employment as a state or local government
employee. If the hotel refuses to accept the form at check-in, the employee should attempt to resolve
the issue with hotel management before checking out at the end of their stay. If the matter is not resolved
by check out, the employee should pay the tax, and the employee should explain the payment of the tax
as an unusual expense on their travel statement.
The University of Georgia is authorized to reimburse the employee for the hotel/motel tax if the employee
provides the following information: employee name, date(s) of lodging, name, address, phone number of
hotel, and documentation from the hotel/motel of their refusal to omit the excise tax. The University will
forward this information to the State Accounting Office.
If lodging is direct-billed to the University of Georgia the hotel/motel should not collect any taxes
associated with the lodging expenses.
2.4 Resort and Other Fees
Some hotels include a charge for this or other fees. These are not tax exempt fees and should be reimbursed
as an eligible lodging expense.
3.0 Transportation
3.1 Vehicles and Common Carrier
Use of common carrier such as a bus, taxi, or train will be left to the discretion of the unit head responsible
for authorizing travel. A traveler will be authorized to choose between a personal vehicle and a common
carrier only after a careful analysis of the distance, timeliness and overall cost factors of a trip have been
considered. Reimbursement for the most economical mode of transportation, consistent with the purpose
of the travel, will be authorized.
Transportation outside the state (within fifty miles of the State border will be considered in-state) will be
by common carrier unless specific authorization is received prior to the trip for the use of a personally
owned vehicle. If authorization is received for out-of-state travel, reimbursement therefore may not exceed
the common carrier rate between the two points traveled, and meals and lodging en route may not be
claimed for reimbursement during the days which the traveler would not be en route if travel was by
common carrier.
As of September 10, 2005, reimbursement for transportation expenses incurred by use of personally
owned vehicles will be at the rate per mile as established by the United States General Services
Administration (GSA) for federal employees. UGA Faculty and Staff are responsible for determining
the appropriate reimbursement rate and documentation relating to the use of the appropriate rate
should be retained for audit purposes. (Information regarding UGA vehicle rental pool is available at
the following link: http://www.busfin.uga.edu/manual/index.html) These reimbursement rates will be
updated as the GSA modifies the federal reimbursement rate.
When it is determined that a personal motor vehicle is the most advantageous form of travel, the
employee will be reimbursed for business miles traveled as follows:
Automobile $0.55 per mile for travel on or after January 1, 2009
$0.585 per mile for travel August 1, 2008-December 31, 2008.
$0.505 per mile for travel April 1, 2008-July 31, 2008
Motorcycle $ 0.52 per mile
Aircraft $ 1.24 per mile
If a government-owned vehicle or a rental vehicle is determined to be the most advantageous
mode of travel, but a personal motor vehicle is used, the employee will be reimbursed at $0.285 per mile.
When a government-owned vehicle is assigned directly to an employee, but that employee utilizes
a personal motor vehicle, the employee will be reimbursed for business miles traveled at the rate
of $0.125 per mile.
State owned vehicles may not be used to drive to and from an employee's residence or parked
overnight at an employee's residence without prior written approval by the Dean of the College or
Director of the unit concerned.
3.2 Determination of Business Miles Traveled
Employees may be reimbursed for the mileage incurred from the point of departure to the travel destination.
If an employee departs from headquarters, mileage is calculated from headquarters to the destination point.
If an employee departs from his/her residence, mileage is calculated from the residence to the destination
point, with a reduction for normal one-way commuting miles. For the return trip, if an employee returns
to the headquarters, mileage is calculated based on the distance to headquarters. If an employee returns
to his/her residence, mileage is calculated based on the distance to the residence, with a reduction for
normal one-way commuting miles. For examples on how to determine business miles traveled, please
see the travel FAQ section of Ask UGA.
Exceptions:
- The initial point of departure on weekends or holidays however, should be the individual's
actual point of departure.
- If an employee does not regularly travel to an office (headquarters) outside of his/her residence
(i.e. residence is headquarters), the requirement to deduct normal commuting miles does not
apply. Note: This exception does not apply to those operating under the State telework policy.
- Employees may also be reimbursed for business miles traveled as follows:
- Miles traveled to pick up additional passengers
- Miles traveled to obtain meals for which employee is eligible for reimbursement
- Miles traveled to multiple work sites
Reimbursement will not be allowed for expenses other than those incurred by the employee in travel status;
payments to friends or other individuals will not be allowed. When possible, employees should attempt to
travel together to the same destination in one vehicle.
Actual odometer readings must be reported on the expense statement; however, personal mileage will be
excluded in determining the mileage for which reimbursement may be made. Claims exceeding mileage
computed by the most direct route from the point of departure to destination (due to field visits, picking up
passengers, etc.) must be explained on the travel expense statement.
Parking and toll expenses will be paid for official travel in personal or state vehicles. (Low-cost long-term
parking or automobile storage should be used.) A receipt should be provided when possible; if not, a written
explanation should be made on the expense statement.
3.3 Travel by Rented or Public Transportation
State employees are encouraged to travel by state-owned or personal vehicles when feasible and
cost-effective. However, when commercial transportation is necessary, employees may be
reimbursed for the expenses incurred. Employees will be reimbursed for actual expenses
incurred, provided the appropriate steps were taken to obtain the lowest possible fare or cost.
3.4 Commercial Air Transportation
Employees should utilize commercial air transportation when it is more cost effective and
efficient to travel by air than by vehicle. Under such circumstances, state agencies may
reimburse employees for expenses incurred for air travel, provided these expenses were
approved prior to the date of travel. Employees who choose to travel by personal vehicle when
air travel is more cost effective should only be reimbursed for the cost of the lowest available
airfare to the specified destination.
Employees who require air travel should obtain the lowest available airfare to the specified
destination, which may include the use of the Internet, a travel agency, or the State airfare
contract. Employees should use electronic ticketing to avoid any surcharge associated with hard
copy tickets. Tickets may be purchased using a state issued corporate charge card or personal
credit card, or through invoicing by a travel agent.
Travel agencies used for making travel arrangements should not be related to the employee
making, authorizing, or approving the arrangements. The travel agencies should also not be
related to the employee actually traveling. A related party would include any members of the
employee family or any organizations in which the employee or his/her family members have a
financial interest. The purpose for not using such travel agencies is to maintain the State
integrity in financial matters. It is important that the actions of all State employees be above reproach.
For access to the University of Georgia Approved Travel Agencies, please access the following site:
http://www.campustravel.com/university/georgia/.
In general, it is the State policy that state officials or employees traveling by commercial air
carrier travel in the most cost-effective manner and utilize the lowest possible coach fares.
Officials or employees traveling by commercial air carrier will not be reimbursed for the portion
of non-coach (first class, business class, etc.) airfare that exceeds the cost of the lowest, available
fare on the same flight unless:
There is no other space available on the needed flight;
A licensed medical practitioner certifies that because of a person's mental or physical
condition, specific air travel arrangements are required; or
The Commissioner of Public Safety certifies that specific air travel arrangements are
necessary for security reasons.
It is the responsibility of the department to obtain necessary medical certifications for any
employee that requires special air travel arrangements due to a medical condition. Departments should
also obtain information specifying the expected length of time such condition would have an impact on
travel needs and should maintain such information in a manner that would enable the auditors to readily
determine who is subject to these special travel provisions.
Penalties and charges resulting from the cancellation of airline reservations (or other travel reservations)
shall be the institution's obligation if the employee's travel has been approved in advance and the
cancellation or change is made at the direction of and for the convenience of the institution. If the
cancellation or change is made for the personal benefit of the employee, it shall be the employee's
obligation to pay the penalties and charges. However, in the event of accidents, serious illness, or death
within the employee's immediate family, or other critical circumstances beyond the control of the employee,
the institution will be obligated to pay the penalties and charges.
The "Fly America Act" requires international flights to be U.S. carriers when available. Government contractors
flying on federal sponsored funds typically need to be in compliance with the "Fly America Act." The "Fly
America Act" is available at:
http://www.tvlon.com/resources/FlyAct.html
3.5 Upgrades to Non-Coach Travel
State officials or employees may, at any time, use personal frequent flyer miles or similar
programs to upgrade to non-coach travel. In addition, nothing in this policy shall preclude a state
official or employee from personally paying for an upgrade to non-coach travel.
For purposes of conducting official state business, state officials or employees may negotiate or
arrange for upgrades to non-coach travel with individual commercial carriers if:
The flight is international and over five hours in duration; and
The carrier agrees not to charge any additional cost to the state.
3.6 Indemnification Received Due to Travel Inconveniences Imposed by Airlines
Occasions may arise when airlines overbook, change, delay or cancel flights, thereby imposing
travel inconveniences on their passengers. In these instances, airlines often offer the impacted
passengers indemnification for these inconveniences. Examples of indemnification that may be
offered by an airline include vouchers for meals or lodging, upgrades to non-coach travel, and
credits toward future flight costs. State employees are authorized to accept such indemnification
if the travel inconvenience was imposed by the airline and there is no additional cost to the state.
3.7 Rental of Motor Vehicles
Employees of the University are authorized to rent, or otherwise contract for the use of, automobiles or
other passenger carrying motor vehicles for transportation necessary to the execution of their official
duties and services to the institution, subject to the limitations and restrictions hereinafter provided:
a. If travel is via commercial carrier, car rental costs for transportation at destination area may be
reimbursed only when other commercial means are not available or car rental is more economical.
Example: Rental transportation will not be authorized for a single round trip between an airport and
a mid-town meeting when shuttle/ or taxi service is available.
b. Rental is not authorized for transportation in the execution of official duties routinely involving
high volume travel for which transportation by personally owned automobile or institutionally owned
automobile has been previously authorized.
c. Enterprise Rent-a-Car holds the intra state car rental contract for the State of Georgia. This
contract is mandatory for use by State employees traveling on official State business.
An employee will be reimbursed for actual authorized rental costs incurred for official
transportation. No claim will be made, and no reimbursement paid, for mileage charges accrued
as a result of, or for the portion of the flat daily charge ratably attributable to, unofficial
transportation.
Rental of "luxury" automobiles is not permitted, and employees who are able to obtain lower rates
through other companies should use these other companies to rent their vehicles.
Employees traveling on State business in a rented motor vehicle are covered by the State's
liability policy; therefore, liability coverage should be declined when renting a motor vehicle.
Loss Damage Waiver/Collision Damage Waiver (LDW/CDW) insurance is included in the
statewode contract at no additional cost. Contact DOAS Risk Management Services for more information.
Employees requiring the use of commercially leased vehicles will be reimbursed for gasoline
purchases associated with the business use of such vehicle, provided appropriate receipts
are included.
The University provides for reimbursement of auto rentals in travel between points away from
traveler's residence where a personally owned vehicle cannot be used, or where commercial
transportation is not available, is more expensive, or is not feasible. An example of a case in
which reimbursement can be made for such auto rental is where an employee travels to a distant
location by common carrier and rents an auto to visit several points in the course of his official
business, and where there is no scheduled transportation available to transport him to the several
points. As indicated, rental transportation will not be authorized for a trip between an airport and
a single destination point.
A receipt for a vehicle rental should be forwarded as an attachment to the Travel Expense Statement
requesting reimbursement after the travel. The amount of the expense should be entered on the
back side of the Travel Expense Statement under "Common Carrier/Taxi/Shuttle."
Transportation by common carrier will be by scheduled plane, rail, or bus. Reimbursement will be
made upon presentation of ticket stub, receipt, or other documentary evidence of expenditure.
3.8 Travel by Railroad
Employees may be reimbursed for the actual cost of rail transportation, provided the appropriate
personnel authorized the travel expense in advance. Employees traveling by rail are encouraged to
obtain the lowest possible fare. There is not a statewide contract for transportation by rail.
3.9 Travel by Mass Transportation, Taxi, or Airport Vans
Airport vans or taxi service will be reimbursed between the individual's departure point and the
common carrier's departure point; between the common carrier's arrival point and the individual's
lodging or meeting place; and between the lodging and meeting places if at different locations.
It is expected that airport van service will be utilized when available and when arrival or departure is
during daylight hours. Although receipts are not necessary for such items of transportation, point-
to-point explanation should be required for each such item reimbursed. Baggage handling services
(porterage) may be reimbursed when actually incurred in moving luggage into or out of lodging places
and common carrier. (Taxi fares may not be reimbursed for more than common carrier charge between
two cities or towns.)
Employees traveling in state vehicles should purchase fuel at state owned facilities when feasible.
All such purchases should be made with a state credit card.
3.10 Required Documentation of Transportation Expenses
All travel by rented or public transportation must be recorded on the employee travel expense
statement. Employees requesting reimbursement must submit receipts for travel by commercial
air carrier or railroad and for the cost of rented vehicles, including the cost of gasoline purchased.
Although receipts are recommended, employees are not required to submit receipts for travel by
mass transportation, taxi, or airport vans. However, a point-to-point explanation is required for each
item reimbursed. All transportation expenses should be itemized on the employee travel expense
statement.
4.0 Miscellaneous Expenses
4.1 Registration Fees
Registration fees required for participation in workshops, seminars, or conferences which an employee
is directed and/or authorized to attend will be allowed when supported by a paid receipt or copy of check
showing payment. Any part of a registration fee applicable to meals will be reported as meal expense and
not as a registration fee if the costs can be separately identified.
4.2 Telephone/Telegraph/Fax Expenses
Employees may be reimbursed for expenses incurred for work related telephone, telegraph,
and FAX messages. Employees must document these claims on the travel expense statement
and indicate the location from which each call was made, the person contacted, and the reason
for the communication. Personal calls made while on travel status are not reimbursable. Employees
must document these claims on the travel expense statement.
4.3 Internet Usage Charges
Employees may be reimbursed for work-related internet usage charges. These charges should be
separately identified on the itemized hotel/motel bill, but should not be listed on the travel reimbursement
request as lodging; rather, these charges should be included in the Miscellaneous section of the travel
expense statement.
4.4 Baggage Handling Services
Employees may be reimbursed for expenses associated with baggage handling services (porterage) when
an expense is actually incurred in moving luggage into or out of lodging places and common carriers.
Tips which are reasonable and a necessary part of service provided an employee while on travel status
are reimbursable.
4.5 Stationary/Supplies/Postage Expenses
Expenses for stationery, supplies, and stenographic or duplicating services may be allowable, provided
the expense is directly associated with a work related project and the cost is reasonable. In addition,
postage expense incurred relative to travel will be allowed. Any such claims should be accompanied
by a written explanation and receipts/invoices.
4.6 Visa/Passport Fees
When travel required by an employer necessitates the use of a passport and/or visa, and the employee
does not currently possess such a valid document(s), the related visa/passport fee is eligible for
reimbursement when documented by receipt and approved by the unit head.
4.7 Unallowable Expenses
The following expenses are not reimbursable unless specific legal authority has been established:
- Laundry (allowable when overnight travel exceeds seven (7) consecutive days)
- Tipping for maid services
- Valet services for parking, when self-parking options are available
- Theater
- Entertainment
- Alcoholic beverages
- Bank charges for ATM withdrawls
5. Additional Provisions
Reimbursement for out-of-state travel expenses may not exceed by more than twenty-five percent, the
amount approved on the Request for Authority to Travel, without a statement of explanation and justification
that is approved by the appropriate dean, director, or vice president.
6.0 Required Documentation of Travel Expenses
Employees requesting reimbursement for travel expenses are required to submit their claim to
authorized personnel on the employee travel expense statement.
A copy of the travel expense statement for travel can be found online at:
http://www.busfin.uga.edu/forms/travel_expense.pdf.
Requests for reimbursement should include the following information:
Per diem rates for meals, documentation of actual costs for lodging, mileage, transportation, and
miscellaneous expenses.
Explanation of any expenses which exceed the established limits and of any unusual expenses;
Explanation of the purpose for the trip; and
Description of the type(s) of transportation used.
Employees are required to sign their travel expense statement, attesting that the information
presented on the form is accurate. The statement must be approved by the appropriate person in the
traveler's unit. Employees who provide false information are subject to criminal penalty of a felony
for false statements, which is subject to punishment by fine of not more than $1,000 or by imprisonment
for not less than one nor more than five years.
Employees are also required to submit receipts for the following expenses:
Meals purchased in lieu of those provided at conference/training
Lodging
Airline or Railroad Fares
Rental of Motor Vehicles
Gasoline purchased for Rental Vehicles
Supplies
Registration Fees
Laundry Services (when travel exceeds 7 days)
Visa/Passport Fees
Receipts for parking, tolls, mass transit/taxi/airport vans, and communications expenses are
recommended. However, if receipts are not available, employees are required to include an
explanation of the expense on the travel expense statement. Receipts for meals are not required,
except as noted above.
7.0 Non-Employee Travel
7.1 Interview Expenses
Interview Expenses are travel related costs incurred by or for prospective employees (non-employees) and are not considered Relocation and Moving Expenses. Reimbursements to the prospective employee should be submitted on an Honoraria and Fee Information Sheet. Any interview expenses paid for or reimbursed to non-employees must also adhere to University Travel guidelines in effect at the time such expenses are incurred. Non-employee travel having airfare direct billed to UGA must be submitted on a travel authority form to cover the airfare portion only. Please note that the entire social security number of the non-employee does have to be provided on the form. Non-employee travel authorities submitted without the full social security number will not be encumbered. The travel authority form and the Honoraria and Fee Information Sheet are available on the Accounts Payable website at: http://www.busfin.uga.edu/forms/.
7.2 Other Travel
To reimburse a non-UGA employee for any travel expenses other than interview expenses, please submit a check request and signed Honoraria and Fee Information Sheet.
Appendices:
State of Georgia Exemption of the Local/Motel Excise Tax
Campus Travel Portal | 
