SECTION III

TRAVEL REIMBURSEMENT

1. General Travel Policies
2. Travel Cost Reimbursement
3. Travel Advances
4. Tax on Lodging
5. American Express Corporate Credit Card
6. Interviewee Travel Expenses

ATTACHMENTS:

• III-1 Reimbursement Rate Schedule
• III-2 Car Rental Terms
• III-3 Mileage Rate

This section of the manual describes the processes and forms to be used when traveling on State and Income Fund Reimbursable funded College business.

The Reimbursement Rate Schedule (Attachment III-1) provides the current reimbursement rates and related guidelines. Updates of the schedule are issued to departments as needed.

The travel regulations are complex. If there is a need to obtain additional information or clarification of items in this section, please contact the Accounts Payable Office.

1. General Travel Policies

   1. Official Station, Related Allowances and Limitations

   An employee's official station is used to determine allowable travel expense reimbursement. Designation of an employee's official station will be established in the best interest of the State and College and not the convenience of the employee.

   Employees are in travel status when they are on official business and more than 35 miles from their official station or place of residence. Employees can be reimbursed for mileage, tolls, or parking costs but will not be allowed meals or lodging within 35 miles of their official station or place of residence. If an employee is in travel status for less than three hours, meals and/or lodging are not allowed regardless of the distance traveled.

   Travel must be by the most direct route possible. A person traveling by an indirect route not associated with the purpose of the trip shall personally assume any extra costs incurred. No transportation costs will be allowed between an employee's residence and his or her official station.

   New York State's published reimbursement rates for employee travel are the maximum amounts that can be paid. Account managers can allow for reimbursement at less than the full reimbursement rates by indicating such on the travel request form.

   2. Students and Non-Employees

   College students may be reimbursed for travel when the trip is necessary for College purposes. Reimbursement will not be made for travel undertaken to support a student's educational program.

   Occasionally, the need may arise to support the travel expenses of an individual who is not a State employee but who incurs expenses while performing services which benefit the College. For these individuals, the notation "Non-State Employee" should be entered in the "Title" section of the Travel Request and Travel Voucher. The documents should specify the relationship of the traveler to the State and a description of the College work to be done. Reimbursement will be based on the rates and other policies specified in the Reimbursement Rate Schedule. (Also see Section III-I - Interviewee Travel Expenses).

   Travel Advances, Lodging Requests, and Transportation Requests may only be issued to regular or temporary service State employees. Students, employment candidates and College American Express card holders are not eligible to use these items.

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2. Travel Cost Reimbursement

   1. General Provisions

   State regulations provide reimbursement limits for meal and lodging costs incurred as a result of authorized travel. No reimbursement is allowed for lunch. Meal and lodging charges within thirty-five miles of an employee's official station or place of residence are also not allowed.

   Union agreements specify various reimbursement rates. Care should be exercised to ensure the proper rates are used when submitting vouchers for payment. Special rates are issued by the Office of the State Comptroller for international travel. These rates are available in the Accounts Payable Office.

   Employees with permanent disabilities may be entitled to reasonable and necessary expenses in excess of the rates for meals and lodging. Exceptions are made on a case-by-case basis. Contact the Accounts Payable Office to determine eligibility for additional expense reimbursement.

   2. Departure/Arrival Time Requirements

   Charges for meals will be allowed when the time of departure from home or office at the beginning of a trip necessarily occurs before the following hours:

   • Breakfast: 7:00 a.m.
   • Dinner: 6:00 p.m.
     
     
   Charges for meals will be allowed when time of return to home or office at the conclusion of a trip necessarily occurs after the following hours:
   
   
   • Breakfast: 8:00 a.m.
   • Dinner: 7:00 p.m.
     
     

   3. Travel Status

   Meal expense reimbursements are excluded from an employee's income when they are associated with overnight business travel. Generally, this rule is satisfied if an employee must be released from his or her principal post for a period that will enable the employee to get sufficient sleep or rest to complete the travel assignment.

   Employees on business trips lasting one day or less may be eligible for reimbursement of breakfast and dinner. The Internal Revenue Service requires that meal reimbursements associated with travel not requiring the employee to sleep or rest, constitute taxable income to the employee. Thus, these reimbursements are reported in the employee's gross income and are subject to withholding taxes.

   The following examples clarify the application of the Internal Revenue Service requirement regarding taxability of travel reimbursements:

   • An employee travels to Buffalo on business, leaving his residence at 5:30 a.m. to arrive on time for a full day of meetings commencing at 10:30 a.m. The employee eats breakfast on the road and departs Buffalo at 7:45 p.m. after having dinner. In accordance with the State Comptroller's regulations, the employee is reimbursed for breakfast and dinner. As this trip did not require the employee to stop for rest or sleep to complete the trip, the amounts the employee receives to cover meal expenses will be reported as gross income and subject to withholding taxes.
     
     
   • Assume the same facts as above except the employee parked in a rest area on the thruway and slept in the car for two hours. The meal reimbursement is taxable because, to be applied, the overnight rule requires a stop of sufficient duration that it would normally result in a significant increase in expenses. In effect, the employee must incur a lodging expense for the overnight rule to apply.
     
     
   • An employee goes on a business trip, leaving on a Monday and returning on a Friday. The reimbursement for all meals including those eaten on the last day of the trip, are not taxable. These expenses are treated as part of a trip that required an overnight stay.
     
     
   • An employee attends a professional meeting in a city two hours away. A meal is served as part of the program. Reimbursements received are not taxable because the meal consumed is part of a program designed to achieve a business objective.
     
     

   4. Processing

   All requests for reimbursement must be filed on the State of New York Travel Voucher (Form AC 132). Support documents (receipts, etc.) should be attached and cross-referenced on the travel voucher. Original receipts are required.

   Upon completing of the trip, the traveler prepares a Travel Voucher, signs it, and attaches all documents necessary to support the items being claimed. If a personal car was used, the Statement of Automobile Travel form should be completed and attached to the Travel Voucher.

   The traveler forwards the Travel Voucher with all supporting documents to the account manager to be approved, signed and forwarded to the Accounts Payable Office.

   All travel reimbursement checks are printed in the Accounts Payable Office and are to be picked up and signed for by the traveler. The amount received by the traveler is the net of any outstanding travel advance.

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   5. Reimbursement Rate Schedule

   The traveler can be reimbursed for travel expenses by one of two methods. Method I is a per diem allowance, while Method II pays the actual lodging cost to a maximum amount plus a per diem meal allowance. In either case, no reimbursement is allowed for lunch.

   Allowable lodging and meal rates are the same for all negotiating units and are dependent upon the county and city to which the person travels.

   ATTACHMENT III-1 summarizes allowable reimbursements under Method I and Method II. It also covers reimbursement for personal car mileage, meal allowances for non-overnight travel, and an explanation of how the meal per diem can be used in part to offset lodging rates that exceed the maximum allowance.

   When completing Travel Vouchers, the city and county travelled to must be clearly indicated for payment to be made.

   6. Transportation By Common Carrier

   1. Travel by Air

      Air travel should be scheduled only when it is clearly better for the intent of the State and College interest. Travelers should avail themselves of special cost-saving airline fares such as "super-savers" whenever possible. Reimbursement for super-saver airfares can be submitted up to thirty days in advance. A justification must be submitted stating the regular price and the cost of the super-saver ticket along with the additional Saturday night lodging. (Super-savers must include a Saturday overnight status.) In all cases, the traveler should seek the lowest cost coach fares. Accordingly, trips should be planned well in advance to permit full use of lower fares. If unable to obtain coach accommodations and more costly accommodations are the only alternative, the traveler must provide a satisfactory explanation on the Travel Voucher.

      In all cases of travel by air, the passenger's portion of the airline ticket must be attached to the Travel Voucher.

      Intrastate air travel for trips less than 200 miles is prohibited. Travelers are prohibited from using air travel between New York City and Albany. If a traveler still chooses to travel by air when prohibited, the traveler will be reimbursed for travel only up to the amount of a bus or a train ticket, whichever is higher.

   2. Travel by Train or Bus

      Reimbursement is limited to coach fare when the trip is a daytime trip of 200 miles or less each way. Regular first class fare will be allowed for trips over 200 miles each way. The traveler should take advantage of round-trip or excursion rates whenever possible.

      Service on trains is limited to chair rates for daytime travel and roomette rates for overnight travel. All charges for sleeping car and parlor car accommodations must be supported by a roomette or seat check as well as an appropriate explanation of why such accommodations were needed.

      Tipping of porters for official travel within the State will be allowed at the rate of 25 cents for parlor car or chair accommodations and 50 cents for sleeping accommodations. On longer trips involving out-of-state travel, reasonable tipping charges will be allowed.

   3. Traveling by Amtrak

      Amtrak offers special governmental employee rates for travel between Albany/Rensselaer and New York City, and Schenectady and New York City. The governmental employee rates must be obtained, and reimbursement will be made at these rates only (see Attachment III-1). It is suggested that the employee use the College-designated travel agency to schedule all train travel.

      Amtrak ticket agents require New York State employees to identify their employment status to obtain the lower rates. Presenting a College Identification Card satisfies this requirement.

   4. Taxicab and Limousine Charges

      Taxicab charges will not be allowed when regularly established public bus lines are available unless the employee provides reasons to justify such charges. Reasonable customary tipping will be allowed. Tips should not be claimed separately but, rather, should be included in taxicab charges. The employee will not be reimbursed without a receipt and the drivers identification number.

   5. Reimbursement for Travel between Residence and Transportation Terminal

      When in travel status, employees may be reimbursed for the following travel expenses incurred between resident and transportation terminals (bus stations, airports, State garages, etc.).

      Actual cost incurred up to $7.00 each way.

      Actual cost incurred for travel between transportation terminals.

      Personal car mileage at the negotiated rate (see Reimbursement Rate Schedule). The maximum total allowed for each round trip will be $20.00. This maximum includes mileage, tolls, and parking. The employee must provide receipts to be reimbursed. Parking meter charges will be allowed when the employee lists on the voucher the date and place the charges were incurred.

   7. Transportation by Motor Vehicles:

   Transportation by Rental Vehicles:

   In general, a rental vehicle should be used when the trip destination is over 100 miles and common carrier service cannot be used without undue delay. Personally owned vehicles should only be used for trips under 100 miles or when it is otherwise impractical to rent a vehicle..

   Enterprise Car Rental (Enterprise) holds the State contract for rental vehicles and their rates are substantially lower than others in the area. A list of Enterprise rental rates and related information is provided in ATTACHMENT III-2. Generally, it is suggested that Enterprise be used when renting a vehicle; however, if a lower rate can be obtained from another vehicle rental agency for similar service, that vehicle rental organization can be used by the traveler. Use of another car rental agency without obtaining a lower price may result in the traveler not being fully reimbursed for the vehicle.

   Vehicles should be rented according to the following guidelines:

   Travelers contact the vendor directly indicating Purchase College employment and reserve the vehicle. At that time, a payment method should be discussed.

   Vehicle Pickup can be done three ways:

   1. Vehicles may be picked up at any one of the Enterprise locations. Pickup location should be confirmed when making the reservation.

   2. Vehicles can be delivered to the campus or home and the traveler can leave directly from that location. This arrangement should be made when making the reservation and should be confirmed in advance of the pickup date. Please note this service may not always be available.

   3. Enterprise personnel will pickup the traveler at the campus or home and take them to the appropriate Enterprise location. The traveler will receive the vehicle and depart from the Enterprise location.

   Use of method two or three is provided by Enterprise at no additional fee. At the time of pick up or delivery, the person who will be the primary user of the vehicle must sign the rental agreement and obtain the pink copy of the agreement. The traveler will need to provide his or her drivers license and their College ID card to charge the vehicle to a College account. The traveler may also charge the vehicle directly to a credit card. In this circumstance, it will still be necessary to have a drivers license, but will not require a College ID. The pink copy of the rental agreement serves as the vehicle's registration for the time the person is using the vehicle.

   Copies of driver licenses must be given to Enterprise for each person who may be driving the vehicle. Graduate students holding a College Assistantship may drive vehicles. Students (including graduate assistants) may not drive vehicles in the name of the College.

   A yellow copy of the rental agreement will be given to the traveler when the trip is completed. This document will serve as the document upon which closeout of the rental situation will be done. It is important that this document be retained by the traveler and submitted to the Accounts Payable Office with the travelers travel voucher.

   Charges for the vehicle will be levied against the account indicated on the lease agreement. It is the department's responsibility to ensure adequate funds are available in the account to absorb the cost of the rental.

   Upon returning from the trip, the car will be left at the Enterprise Office, unless another arrangement with the Enterprise Office has been made.

   Assuming there is no damage to the vehicle, it will not be necessary for the traveler to have further interaction with Enterprise personnel.

   When arranging for a vehicle, the following policies should be followed:

   1. Vehicles will be rented in the following manner: within 500 miles - compact size vehicle, over 500 miles - compact or mid size vehicle. No upgrades will be allowed unless there are specific reasons for the upgrade. All upgrades must have the prior approval of the Accounts Payable Office. Availability of funds will not be an adequate reason for an upgrade.

   2. Receipts should be obtained by the traveler for gasoline, insurance, tolls, or other expenses associated with the vehicle. The receipts should be submitted with the persons travel voucher form and reimbursement will be made for appropriate items.

   3. The vehicle will be provided to the traveler with a certain level of gas which will be noted at the time the traveler accepts the vehicle. It is expected that the traveler return the vehicle with the same level of gasoline in the tank.

   4. Enterprise maintains insurance on its vehicles; however, their policy contains a $100 deductible provision for which the traveler will be responsible. Vehicle insurance coverage is carried at the minimum New York State coverage level. If an accident incurs higher costs, New York State can be asked by the traveler to intercede either to adjudicate or settle any additional costs. If the vehicle is to be used within New York State, no additional insurance should be purchased.
      
      If the vehicle is rented for use out of State, it is permissible to purchase supplemental liability coverage, and the traveler will be reimbursed for the additional cost. No premiums for any other personal insurance will be reimbursed.
      
      For further information regarding the defense and indemnification of State employees, refer to Section 17 of the New York State Public Officers Law.

   5. All rentals are exempt from New York State taxes.
      The person signing the vehicle rental agreement accepts responsibility for the judicious operation of the vehicle during the time it is under that persons control. The vehicle should be operated only for official College business or for the necessary incidentals of meals, etc., related to the purpose of the trip. Under no circumstances should the vehicle be used for personal use or for travel not associated with the persons official business.

   6. Transportation by Privately Owned Vehicles
      When a privately owned vehicle is used for College business, the traveler will be reimbursed at the current approved mileage rate. Reimbursement is allowed for all travel necessary to accomplish the purpose of the trip.

      A Statement of Automobile Travel must be attached to the Travel Voucher to support the miles claimed. The total of the Miles Traveled column on the Statement of Automobile Travel should agree with line 16 on the Travel Voucher and will be used as the basis for mileage reimbursement.

      When a personal car is used for official travel beginning or ending at the employee's residence rather than his or her official station and the destination is 35 miles or more from the official station, the traveler may be reimbursed (in accordance with his or her allowed mileage rate) up to an additional $10.00 each way for that distance between residence and official station.

      When an employee uses a personal car on State business and is involved in an accident, the employee's insurance provides the primary source of coverage. State involvement is subject to specific requirements detailed in Section 17 of the New York State Public Officer's Law.

   7. Vehicle Incumbent Costs
      Tolls and parking charges will be reimbursed. All claims for toll reimbursement must be supported by receipts from toll collection stations. Claims for reimbursement for parking charges must indicate the place and time parking was incurred and a receipt for the amount paid.

    

   8. Travel By Privately Owned Airplanes

   In cases where travel by air is justified, travel by a privately owned airplane will be reimbursed at the maximum rate of $.28, $.25, or $.205 per mile, depending on the bargaining unit. The reimbursement rate is the same regardless of the number of passengers.

   If employees are authorized to use privately owned planes on College business, they must have several legal/insurance certification on file with the Office of the State Comptroller. Please contact the Accounts Payable Office before using a privately owned plane for State travel.

   9. Incidental Travel Expenses

   Telephone, Telegraph and Fax Charges Reimbursement claims for long distance telephone calls and fax charges must be fully documented and receipted to be paid in full. The Travel Voucher should include information, such as name of party called, place called, date of call, and statement of official business. Only the date of a call is required for local calls. In the case of charges for telegrams, the employee must provide the date, name, and address of the person to whom the telegram was sent.

   Telephone calls and telegrams pertaining to such issues as leaves of absence, payment of salaries, expense vouchers, or personal business are not reimbursable.

   Miscellaneous Charges

   1. Reimbursable Expenses
      • Baggage transfer charges are allowed, but must be satisfactorily explained.
      • Claims for reimbursement of expenditures made for the purchase of authorized supplies, stenographic and typewriting expenses not exceeding $10 or similar charges incidental to travel must be supported by an itemized receipt. New York State sales taxes will not be reimbursed on these items. Sales tax exempt forms are available in the Accounts Payable Office.
        
        

   2. Non-reimbursable expenses
      

      • Laundry, valet service, theater and banquet tickets, and entertainment and alcohol are considered personal items and will not be reimbursed.

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3. Travel Advances

   Eligible employees can receive travel advances to offset out-of-pocket costs associated with their travel.

   The College Travel Advance Fund can be used in the following circumstances:

   1. Authorized Users and Dollar Limits

   1. Advances will be issued only in conjunction with approved trips.
      
      
   2. Advances will be issued only to College employees (not students or employment candidates) who are in travel status for at least one day which includes an overnight lodging.
      
      
   3. Employees requesting an advance should submit Travel Advance Form to the Accounts Payable Office at least two weeks prior to the trip.
      
      
   4. A traveler can have only one outstanding advance at any given time.
      
      
   5. Travel advances cannot exceed the approved per diem rate and cannot be issued for registration fees.
      
      
   6. Holders of the College's American Express Corporate Card are not eligible to receive travel advances.
      
      
   7. Advance checks may be picked up at the Accounts Payable Office generally one week prior to the date of the trip. The traveler's office will be notified when the advance check is ready.
      
      

   2. Repayment of the Travel Advance

   1. When the amount to be reimbursed to the traveler on the Travel Voucher is less than the amount of the advance, the traveler must submit with the Travel Voucher a check for the difference, payable to "Advance for Travel, Purchase College." In these cases, the traveler is responsible for immediate repayment of the excess advance and should process the Travel Voucher within ten days after returning from the trip.

   2. If the advance repayment check is returned by the bank because of insufficient funds, a $20 returned check fee is imposed. The traveler will be required to submit payment for the amount of the original check plus the $20 returned check fee.

   3. When the amount due the traveler for reimbursement exceeds the amount of the advance, the traveler will be reimbursed for the difference. Timely submittal of the travel voucher upon return from the trip will ensure the traveler is reimbursed as soon as possible.

   3. Delinquent Repayment of Travel Advance

   If a Travel Voucher or personal check for full repayment of the advance is not received by the Accounts Payable Office Travel Unit within thirty days after completion of the trip, the outstanding advance will be considered delinquent. An amount equal to the advance may be deducted from the traveler's wages or other monies due the traveler to reimburse the College's Advance for Travel account.

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4. Tax on Lodging

   Lodging accommodations used by employees on official State business are exempt from assessment of State taxes within New York State. When lodging is purchased without using an LR, the New York State Tax Exemption Certificate must be used to claim the exemption. Any New York State taxes paid for lodging will be borne by the traveler.

   b) Lodging accommodations in New York City are assessed a city occupancy tax in addition to State taxes. To receive a full tax exemption, the State Tax Exemption Certificate and New York City Tax Exemption Certificate are both required. Any New York City taxes paid for lodging will be borne by the traveller.

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5. American Express Corporate Credit Card

   The College participates in the State of New York's American Express Corporate Card (AECC) Program. The program is available to M/C employees and those represented by PEF, UUP, CSEA, and Council 82.

   Employees are eligible to apply for the AECC if their annual salary is $22,000 or more and they take at least one business trip per year. There is no cost for the AECC and it is intended to help make traveling as a State employee easier.

   AECC offers many advantages, both to you and to the State:

   • The Corporate Card instantly identifies you as a New York State employee.

   • The employee does not need to use personal credit cards or checks, or to carry large amounts of cash. Also, the employee does not have to take the time or trouble to obtain cash advances before a trip.

   • The card eliminates the need to obtain transportation and lodging requests.

   • The Global Assist Hot Line provides AECC members with emergency medical and legal referrals 24 hours a day, in the USA and virtually anywhere else in the world.

   • There is no need to worry about running short of funds while traveling because there is not a preset spending limit with the card.

   • Employees charging transportation to the AECC automatically received up to $200,000 in 24 hours in Business Travel Accident Insurance and up to $1,250 in Baggage Insurance. This is in addition to any insurance coverage New York State already provides you.

   • The AECC is accepted by leading travel agents, airlines, car rental companies, and hotels. Therefore, all major travel-related expenses can be charged to the card.

   • Extra services are often provided by participating hotels and motels, including personal check cashing, assured reservations, and express service for quick check-in and check-out.

   • Prompt filing of a travel voucher will assist the Accounts Payable Office to process payment to the traveler before billing is received by the traveler from American Express.

   For more information regarding the American Express program, contact the Purchasing Office.

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6. Interviewee Travel Expenses

   The State allows reimbursement of interviewee travel expenses, (e.g., transportation, food, lodging) only if there exists a shortage of qualified candidates in New York State. Vice presidential approval for payment will constitute certification of candidate shortage. This does not apply to competitive class positions of the classified service, as only the Department of Civil Service may declare a candidate shortage in those instances.

   Travel reimbursement is permitted for both residents and non-residents of New York State, as long as the candidate shortage criterion can be attested. In no case, however, may reimbursement be made to interviewees residing fifty miles or less from the interview site.

   A purchase requisition must be prepared:

   1. Indicating the interviewee as the vendor/payee,

   2. Indicating in the description section of the purchase requisition -Job interview Expenses -John Smith-,

   3. Attach all original receipts/documentation. The vice president's signature will connote that all the requirements listed above are met and that the expense is allowable.

   Reimbursement of interview travel expenses may be less, but not greater, than the travel allowances permitted state employees. No central funds are maintained for interviewee travel reimbursement. Respective departmental, dean or vice presidential funds should be used for this purpose.

   Travel request and travel voucher forms should be submitted early to permit timely reimbursement.

   It is possible for departments to arrange all travel plans for interviewees and have the College directly billed by the vendor for services. This makes it easier for both the department and the interviewee, as well as enables the department to control the travel lodging costs.

   When direct pay arrangements are made, the department will receive the bills from the travel agency and hotel and submit a travel voucher to the Accounts Payable Office according to the standard procedures, but must indicate that payment be made to the hotel, travel agency, etc. Departmental personnel must ensure that State rates are not exceeded and that only reimbursable items are submitted for payment. The department must inform the interviewee that only the cost of travel and room will be directly paid and that he or she reimbursed for meal costs based on State per diem rates. Charges related to incidental expenses such as telephone, parking, laundry or in-room films will need to be paid by the interviewee.

   The State does not allow for reimbursement of employees lunch or dinner costs associated with interviewing potential candidates, as the employees are not considered to be in travel status. However, ancillary costs associated with the candidate (such as travel to and from the airport) may be reimbursed.

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Travel Reimbursement Rate Schedule

Method I

There is no change to the current allowances for unreceipted lodging and meals. These allowances include all applicable taxes.

Method II

The county allowances for lodging and meals are shown in the following chart titled "County Per Diem Rates."

Receipts for lodging are mandatory when using Method II. Receipts are not required for meals when the employee is in overnight travel status. The per diem allowances are set by county; therefore, to avoid processing delays, the traveler's destination must include the county as well as the city.

For areas with the following meal allowances, employees are reimbursed as follows:

These rates include tax and gratuities. It should be noted that all applicable taxes are included in the maximum lodging allowances under Method II. No reimbursement for taxes will be made.

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ATTACHMENT III-2

ENTERPRISE RENT-A-CAR/PURCHASE COLLEGE RENTAL TERMS

*Rates include free pick up and return service, to home or office

*All rates include unlimited mileage in New York and bordering states.

*Vehicles are available at the following locations:

ENTERPRISE LOCATIONS

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