UNIVERSITY OF PITTSBURGH PROCEDURE 05-07-01



CATEGORY:        FINANCIAL AFFAIRS

SECTION:         Business Expenses

SUBJECT:         Travel and Business Expenses

EFFECTIVE DATE:  January 1, 1996 Revised

PAGE(S):         5



I.   PURPOSE

     

     To provide the University procedure for reporting reimbursable

     business expenses incurred during travel and/or other University

     business.

     

II.  SCOPE

     

     This procedure is applicable to faculty and staff, and under

     specific conditions, nonemployees who incur reimbursable expenses

     while engaged in University business and/or any necessary related

     travel.

     

III. PROCEDURE

     

     A.   Requesting Travel Reservations

     

          Traveler                 1.   Prepare a Business Travel

                                        Request, FORM 0062 (Exhibit

                                        A), in accordance with the

                                        instructions provided in the

                                        attached Form Instruction

                                        Guide.

     

                                   2.   Forward the completed form to

                                        the appropriate head of the

                                        responsibility center for

                                        review and approval signature.

     

          Responsibility

          Center Head              3.   Review the Business Travel

                                        Request to ensure that all

                                        necessary information is

                                        included, e.g., University

                                        FAIS Account Number,

                                        reservations for hotel/motel,

                                        automobile, etc.

     

                                   4.   Approve the Request form,

                                        forward the original (white),

                                        and the first copy (canary) to

                                        the Certified Travel Agency,

                                        and retain the second copy

                                        (green) for file.

     

          Travel Agency            5.   Obtain the requested

                                        reservations, enter the

                                        appropriate information on the

                                        Request form, retain the first

                                        copy (canary), and forward the

                                        original (white) to the

                                        traveler.

     

     B.   Requests for Travel Advances

     

          Traveler                 1.   Prepare a Travel Advance

                                        Request, FORM 0061 (Exhibit

                                        B), in accordance with the

                                        instructions provided in the

                                        attached Form Instruction

                                        Guide.

     

                                   2.   Forward the completed Travel

                                        Advance Request to the

                                        appropriate head of the

                                        responsibility center for

                                        review and approval.

     

          Responsibility

          Center Head              3.   Review the request to ensure

                                        that all appropriate

                                        information is included.

     

                                   4.   Approve the request, forward

                                        the original (white) to

                                        Accounts Payable for approval,

                                        and retain the first copy

                                        (yellow) for file.

     

          Accounts Payable         5.   Process the request and

                                        prepare the check.

     

                                   6.   Forward the check to the

                                        traveler.  If cash is desired,

                                        forward the request only.

     

                                        NOTE:  Cash travel advances

                                        are limited to $200.  Travel

                                        advances for over $200 are

                                        payable by check only.  Cash

                                        advances for $200 or under are

                                        payable by check or may be

                                        received in cash, payable at

                                        the Cashier's Office.

     

                                        Travel advances paid by check

                                        and picked up in the Accounts

                                        Payable Office will be

                                        released only to University

                                        faculty, staff, or students.

                                        The individual picking up the

                                        check must present a current

                                        validated University

                                        Identification Card.  If the

                                        person picking up the check is

                                        not the payee, a memorandum

                                        from the payee or the head of

                                        the responsibility center

                                        authorizing the payment to the

                                        individual must be presented.

                                        The authorization memorandum

                                        should include the name of the

                                        payee, the amount of the

                                        check, the name of the person

                                        picking up the check, and the

                                        signature of either the payee

                                        or the head of the

                                        responsibility center.  Checks

                                        will be released only to

                                        University faculty, staff, or

                                        students.

     

          Traveler                 7.   Present the audit approved

                                        Request for Travel Advance to

                                        the Cashier in the Cashier's

                                        Office to obtain the cash

                                        advance.

     

     C.   Advance Payments for Lodging, Food, or Hospitality Expenses

     

          Traveler                 1.   Use the University of

                                        Pittsburgh Corporate American

                                        Express Card for advance

                                        payments for lodging, food, or

                                        hospitality expenses, or;

     

                                   2.   Prepare a Travel Advance

                                        Request, FORM 0061 (see Policy

                                        05-07-01, Travel and Business

                                        Expenses, for applicability

                                        and limitations), as

                                        previously established and

                                        forward it to the appropriate

                                        head of the responsibility

                                        center for review and

                                        approval.

     

          Responsibility

          Center Head              3.   Review and approve the

                                        request as previously

                                        described, and forward it to

                                        Accounts Payable for approval.

     

          Accounts Payable         4.   Process the request and

                                        prepare the check as

                                        previously described.

     

                                   5.   Forward the check to the

                                        traveler.

     

     D.   Advance Payments for Registration Fees

     

          Traveler                 1.   Prepare a Disbursement

                                        Request, FORM 0014, in

                                        accordance with the Form

                                        Instruction Guide (refer to

                                        Procedure 05-06-03,

                                        Disbursement Requests), for

                                        payment of any advance

                                        registration fees.

     

                                   2.   Forward the request to the

                                        appropriate head of the

                                        responsibility center for

                                        review and approval.

          Responsibility

          Center Head              3.   Review the request to ensure

                                        that all necessary information

                                        is included, e.g., FAIS

                                        Account number, etc.

     

                                   4.   Approve and forward the

                                        request to Accounts Payable

                                        for processing the payment.

     

          Accounts Payable         5.   Process the request, and

                                        prepare and forward the check

                                        to the appropriate advance

                                        payment recipient.

     

     E.   Travel and Business Expense Reporting

     

          Traveler                 1.   Prepare a Travel and Business

                                        Expense Report (T&B), FORM

                                        0060 (Exhibit C), in

                                        accordance with the

                                        instructions provided in the

                                        attached Form Instruction

                                        Guide.

     

                                        NOTE:  Travel and Business

                                        Expense Reports prepared for

                                        foreign travel must be

                                        accompanied by a covering

                                        memorandum, and should include

                                        a listing of each expense item

                                        in foreign currency, the

                                        applicable currency exchange

                                        rate, and the U.S. dollar

                                        equivalent.  The conversion

                                        from foreign currency to U.S.

                                        dollars may be calculated with

                                        the rate in effect on the day

                                        that the expenditure was

                                        incurred, or an average rate

                                        for the travel period.

     

                                   2.   Forward the T&B, together with

                                        the original receipts, to the

                                        head of the responsibility

                                        center designated to review

                                        and approve expense reports.

                                        Refer to Policy 05-07-01,

                                        Travel and Business Expenses,

                                        for the specific requirements

                                        for approval signatures.

     

                                   3.   Return unexpended travel

                                        advance funds by personal

                                        check or money order, together

                                        with the T&B.

     

          Responsibility

          Center Head              4.   Review the T&B to ensure that

                                        all required information is

                                        included, e.g., receipts,

                                        bills, original invoices, etc.

     

                                   5.   Approve the T&B and forward it

                                        to Accounts Payable for

                                        processing.  Retain a

                                        photocopy for file.

     

                                        NOTE:  The approval signature

                                        is an acknowledgment that the

                                        expenditures are in accordance

                                        with University policy, and

                                        are reasonable and

                                        appropriate.  Facsimile

                                        signatures are not acceptable.

     

          Accounts Payable         6.   Audit the T&B and process

                                        an expense payment check, if

                                        required.

     

                                   7.   Process the returned

                                        unexpended travel advance

                                        funds, together with the T&B.

     

          Service and Records      8.   Retain original receipts,

                                        bills, invoices, and the like

                                        in accordance with the

                                        established record retention

                                        policies.

     

     F.   Use of Personal Vehicles for University Business

     

          Traveler                 1.   Refer to Policy 05-07-01,

                                        Travel and Business Expenses,

                                        for the University policies on

                                        the use of personal vehicles

                                        for University business.

     

                                   2.   Compute the mileage for

                                        personal vehicle use from the

                                        normal place of business to

                                        the destination and return,

                                        multiplied by the current rate

                                        per mile allowed by the IRS.

                                        See Procedure 05-07-01, Travel

                                        and Business Expenses, Exhibit

                                        H for the current mileage

                                        allowance rate.

     

     G.   Obtaining AT&T Calling Cards for University Travel or

          Business Use

     

          Responsibility

          Center Head              1.   Request an AT&T Calling

                                        Card for departmental use by

                                        submitting a request to the

                                        Office of Telecommunications

                                        by memorandum, and include the

                                        FAIS Account Number for

                                        charging the calling card

                                        telephone calls.

     

     H.   Obtaining Discount Airline Rates Under the Federal Contract

          Airline Service

     

          Traveler                 1.   Travelers who are in one

                                        city and plan to continue a

                                        trip to another city should

                                        inquire about this service

                                        from the specific airline.

          

     I.   Use of Rental Cars

     

          Traveler                 1.   The University has corporate

                                        discount rates with various

                                        car rental companies.  A car

                                        rental discount may be

                                        available by providing the

                                        University's Program Number.

                                        See Procedure 05-07-01, Travel

                                        and Business Expenses, Exhibit

                                        G.

     

     J.   Use of the University Motor Pool (Department of Parking and

          Transportation)

     

          Traveler                 1.   Contact the University Motor

                                        Pool for the reservation and

                                        use of a motor pool vehicle.

     

                                   2.   Use of motor pool vehicles is

                                        covered by rules and

                                        regulations provided by the

                                        University Motor Pool.

     

     K.   Corporate Rate Agreements With Selected Hotels and Motels

     

          Traveler                 1.   See Procedure 05-07-01, Travel

                                        and Business Expenses, Exhibit

                                        E for a listing of hotel and

                                        motel chains offering special

                                        rates to the University.

     

                                   2.   Request a faculty discount for

                                        hotel/motel accommodations,

                                        where available.

     

IV.  EXHIBITS

     

     Exhibit A - FORM 0062, Business Travel Request

     FORM 0062 Form Instruction Guide

     

     Exhibit B - FORM 0061, Travel Advance Request

     FORM 0061 Form Instruction Guide

     

     Exhibit C - FORM 0060, Travel and Business Expense Report

     FORM 0060 Form Instruction Guide

     

     Exhibit D - Certified Travel Agents

     

     Exhibit E - Certified Local Hotels

     

     Exhibit F - U.S. Meal Per Diem

     

     Exhibit G - Discount Car Rental Programs

     

     Exhibit H - Standard Mileage Allowance Rate

     

V.   REFERENCES

     

     Policy 05-06-03, Disbursement Requests

     

     Policy 05-07-01, Travel and Business Expense