Updated October 2006
Overview
This statement sets forth the authority, policies, regulations and procedures governing official travel for Georgia Tech employees.
General Guidelines
The Board of Regents of the University System of Georgia is responsible for travel policies for the University System. Policies and procedures are contained in the Board of Regents Business Procedures Manual. In addition the State of Georgia State Accounting Office 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 and which treat employees fairly and equitably.
The policies and procedures set forth in the travel statements apply to reimbursements from state funds and sponsored funds, unless the sponsored agreement states otherwise.
Authorization to travel must be obtained prior to travel from the unit head or their authorized designee.
Travel is for official Georgia Tech business and is contingent upon the availability of funds.
Employees required to travel are entitled to reimbursement for reasonable, necessary and allowable incurred expenses. Additional expenses incurred for personal preferences or convenience are the responsibility of the traveler.
Questions regarding travel policies and procedures should be directed to the travel team in Accounts Payable by phone at 894-5000 or by e-mail at travel.ask@business.gatech.edu .
In the case of dispute of reimbursable expenses, the Senior Vice President for Administration & Finance will make the final decision on what expenses are allowable.
IRS Accountable Plan Rule for Official Institute Travel
Expense reimbursements to employees by the Institute are not taxable to an employee if the reimbursements are made under an accountable plan. The accountable plan for IRS purposes is Georgia Tech's travel policy. Employee reimbursements that comply with our travel reimbursement policy are not reportable as income. Reimbursements that exceed our travel reimbursement policy may be reportable as income and reported on the employee's annual W-2 or 1042-s form. Information regarding the IRS policy for reimbursements that do not comply with our accountable plan rules can be found in IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits . IRS Publication 463: Travel, Entertainment, Gift, and Car Expenses provides information regarding the tax issues related to these topics.
Foreign Travel
GT strongly recommends against, but does not prohibit, travel to countries where the U.S. Department of State has issued an official Travel Warning (a Travel Warning is distinct from a State Department issued Public Announcement), or where there is other reliable information of significant health or safety risks. The final decision about making a trip to such a country is up to the individual making the trip; however, GT reserves the right to require the execution of an appropriate release or waiver before permitting such travel. This recommendation is directed toward individual travelers in the following categories: faculty, staff and graduate students. Faculty/Staff taking students on international travel will require prior approval from Office of International Education.
For further information about U.S. Department of State travel advisories, please consult the Department of State list of current travel warnings. GT will review on a case-by-case basis plans for travel using state or sponsored funds to countries for which travel warnings have been issued.
Plans for International travel should be submitted to the Office of Legal Affairs (via the two-page Travel Authorization Form) not later than thirty (30) days prior to the desired departure date for travel to foreign country and 45 days for travel to sensitive countries under travel advisories or involving the shipment of equipment or biological materials. The earlier the proposed travel is reviewed, the greater likelihood of processing reviews without delay.
Prior to international travel faculty should become aware of applicable export laws, regulations and risks associated with international travel. Several key reference sources include:
GT Export Web site : http://www.export.gatech.edu/?section=travel
U.S. State Department : http://www.state.gov/travel/
U.S. Department of Homeland Security : http://www.dhs.gov/dhspublic/theme_home3.jsp
Centers for Disease Control and Prevention : http://www.cdc.gov/travel/
World Health Organization : http://www.who.int/ith/
U.S. Department of Agriculture : http://www.aphis.usda.gov/travel/
Employees must comply with U.S. laws and regulations when traveling internationally on Georgia Tech business. An export review must be obtained from the Office of Legal Affairs prior to travel if any questions are answered “yes” on page two of the Travel Authority Form.
No export review is required for employees traveling internationally on vacation or attending conferences at their own expense, however a review is required if Georgia Tech contributes to any cost of the trip, including but not limited to salary. To obtain an export review, the employee should prepare a 2 page Travel Authorization Form and submit responses to page 2 of the Travel Authority Request form to the Office of Legal Affairs via fax, campus mail, or courier delivery.
International travel being sponsored by the Federal Government must be ticketed by U.S. Flag carriers. See section 6.17 Foreign Travel for more information regarding the Fly America Act.
Copies of International Travel Authority Forms (version July 2006) must be maintained for a minimum of five years in departmental files.
Definitions
The following definitions apply to official travel:
State Employee - Any Georgia Tech employee, whether temporary or permanent, who is paid on a Georgia Tech payroll.
In-State Travel - Within the borders of Georgia.
Out-of-state Travel - Includes any travel outside the state of Georgia, including foreign travel.
Travel Authority - Formal authorization to travel in the form of a Standing Authority to Travel or the Travel Authority Form.
Lodging - Means a hotel, motel, inn, apartment, or similar entity that furnishes lodging to the public for pay.
Federal Per Diem Rate
Means the maximum allowance for expenses of federal employees who are on travel status. The available rates only include locations within the continental United States. Separate per diem limits have been established for non-contiguous U.S, and foreign travel.
Incidentals
The Federal Travel Regulation ( www.gsa.gov/ftr ), under Per Diem Allowance, describes Incidental Expenses as:
A. Fees and tips given to porters, baggage carriers and bellhops.
B. Transportation between places of lodging or business and places where meals are taken, it suitable meals cannot be obtained at the temporary duty site.
Normal Commuting Miles
Means the miles traveled on a regular (usually daily) basis from an employee's residence to the
location most frequently associated with work performed outside of that residence (generally,
headquarters). This should be a standard distance that does not change from one reimbursement request to the next.
Transportation - Includes personal automobile, taxi, bus, train, airplane, rental vehicle, tolls and parking fees.
Registration Fees - Fees charged to attend conventions, conferences, workshops and other noncredit courses.
Forms
Forms and links to federal per diem rates, currency exchange rates and other tools related to the travel regulations can be found on the Procurement Services web site in the Travel Section: http://www.procurement.gatech.edu/mm_travel.html |