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Printable Version of Sections 300-10 through 300-26
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Policy and Procedure ManualChapter 300, Travel and Transportation Responsible Department: Accounting & Financial Services See Section 300-10, Travel Policy Overview, for forms, quick links, and references. Subsistence expenses incurred while on travel status consist of charges for lodging and meals and incidental expenses (M&IE). Incidental expenses include tips and fees for services, e.g., for waiters, baggage handlers (see full definition in Section 300-11). The expenses reimbursed must be ordinary and necessary to accomplish the official business purpose of the trip. To be eligible for reimbursement, actual expenses must be documented in accordance with Section 300-26 (documentation requirements). II. California City and County Transient Occupancy Taxes Exemption In a limited number of California cities and counties, University employees traveling on official business are granted an exemption from the payment of occupancy taxes imposed by California cities or counties on the transient rental of rooms. Travelers should identify themselves as University employees and claim exemption from the tax when checking in. The traveler may be required to complete an exemption certificate. Departments may reproduce the Transient Occupancy Tax Exemption Certificate for Governmental Agencies for use by their travelers. Expenses for meals incurred by employees who entertain while on travel status are reimbursable in accordance with Section 330-80. IV. Group Subsistence Expenses Employees of the University shall normally not be reimbursed for expenses paid on behalf of other persons. Exceptions to this rule, such as supervised group trips, must be approved in advance by the Vice Chancellor--Administration. A. The University may negotiate agreements with restaurants, hotels, and similar establishments to furnish subsistence to a group or groups of University employees when it is to the University's advantage. 1. Under such an agreement, the vendor may be paid either by the group leader or by billing the University. 2. When the University is to be billed directly for an approved subsistence agreement, the department shall submit a Purchase Requisition to the Purchasing Department authorizing payment. B. Claims for reimbursement 1. Claims for reimbursement of expenses paid for others shall be submitted by the group leader and must include the names of the persons on whose behalf expenses were incurred, an itemization of the expenses, and supporting documentation (see Section 300-26). 2. Members of a group who have some portion of their subsistence expenses paid by the group leader may claim reimbursement for the remainder of their subsistence expenses. 3. If two or more travelers eating together are unable to obtain separate checks from the vendor and elect to put the cost of the meal on one traveler's corporate travel card, that traveler must submit with his/her claim for reimbursement a letter explaining the circumstances and a copy of each other traveler's travel expense voucher. Copyright © 2006 The Regents of the
University of California, Davis Campus. All Rights Reserved. |
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