TRAVEL POLICY AND PROCEDURE - PAGE 9

5.         OTHER TRANSPORTATION - Other common modes of business transportation may be used when the cost is less than or equivalent to other methods, or when scheduling conflicts require deviation from normal means of transportation.  Travelers are prohibited from renting or operating any other “unusual” type of business transportation without prior written auth­or­i­za­tion from the Treasurer of the Board.  These include, but are not limited to, personal aircraft, boats, motor homes, motorcycles, and other recreational vehicles. 

C.        LODGING   

1.         Travelers will be reimbursed for the actual costs of lodging based on single-occupancy rates unless rooms are shared by employees traveling on official University business, or the trip involves group travel.  Additional room costs resulting from family or other non-business guests are not reimbursable.  Lodging receipts must be itemized and include the applicable occupancy rate. 

2.         Reservations should be made at lodging establishments that are economical and commensurate with the business being conducted.  Travelers are encouraged to make advance registrations to secure potential discounts, or to check the availability of special conference rates or rates for governmental employees.  A copy of the University State tax exemption (available from Accounts Payable) should be furnished to hotels/motels in Missouri to eliminate the Missouri state sales tax charge. 

D.        PER DIEM MEALS 

1.         IRS regulations state that reimbursements for meal expenses are non-taxable income only if the expenses are incurred while the employee is temporarily away from his/her place of business. To qualify as “away from business” the employee must (1) be away substantially longer than an ordinary day’s work, and (2) must need sleep or rest to meet the demands of work while away from home.  In consideration thereof, meal expenses are eligible for reimbursement, on a per diem basis, as follows: 

a)         TRAVEL WITH OVERNIGHT STAY - Whenever business travel includes an overnight stay, meals incurred en-route (days of departure and arrival) and full days away are reimbursable at the per diem rates. 

b)         SAME DAY TRAVEL - Travel that does not involve an overnight stay is considered same day travel.  Meals are reimbursable at the per diem rates for same day travel

Page     1     2     3     4     5     6     7     8     9     10     11     12     13     14     15         
Table of Contents
Travel Policy
Return to Travel Page