Guidelines for travel grants are printed on the reverse side of the application form. The guidelines may be adapted each year to accommodate the volume of requests received in relation to the funds available for granting. Thus, they are simply guidelines, not guarantees.

The travel expense voucher must be submitted immediately upon return to campus. All original receipts (photocopies are not acceptable) must accompany the voucher, taped to an 8.5x11 sheet of paper and properly identified. If traveling internationally all receipts must have the exchange rate indicated. Other materials specified in the guidelines also must accompany the voucher.

Travel Grant Allocation Guidelines
Requests for travel assistance always exceed available funds. The guidelines used in past years have proven workable, but they are modified each year to reflect the size of the College's travel budget. The guidelines stated here will provide the starting point for the allocations this year, but they will be adjusted as circumstances require. In other words, at this point there are no guarantees that the amounts indicated will be possible.

To give a scholarly presentation or an artistic performance at a professional meeting:
A. First Grant: maximum $950
AA. Second Grant: maximum of $800
To participate in a scholarly conference as critic or discussant:
B. First Grant: maximum of $800
BB. Second Grant: maximum of $650
To participate in a scholarly conference as a session organizer/chair of a session: C. First Grant: maximum of $700
CC. Second Grant: maximum of $600
D. To participate in a scholarly conference in a leadership role: maximum of $700 (one only)
E. To attend a scholarly meeting (none of the above categories applicable): up to $650 (one only)
F. To attend pedagogical workshop or conference: maximum of $700. In addition, may apply for faculty development funds
G. To undertake scholarly research: up to $700 (one only)
H. To serve in an official role as representative for the University (in most instances, funds for this purpose come from an administrative travel account)

These considerations are also part of the allocation process:
1. If more than one application is submitted, the applicant MUST indicate the priority ranking of each one. In the absence of such rankings, it will be assumed that the priority is in chronological order of the events for which funding is sought.
2. Allocations ordinarily are not made for travel to another institution to act in a capacity for which reimbursement should come from that institution.
3. The amounts allocated are "up to" amounts. If actual expenditures are lower, the guidelines will apply to the amount expended.
4. Low airfares should be sought. Adjustments in estimates may be made by the Dean.
5. Requests to use funds that have been allocated for a purpose other than the one indicated on the form must be made in writing and before the date on which the funded activity was to occur. Unclaimed funds are not held in the name of the intended recipient; rather, after revision they are put back to reallocate for later requests.
6. Nearly 100% of the dollars in the account are committed by late September. Later requests will be funded, insofar as they can be, by unspent allocations made in the initial round. But don't count on the avail-ability of funds.

   * Travel vouchers must be submitted as soon as possible after the travel occurs, ordinarily within a week (see note below). Those not submitted within three weeks may run the risk of having the committed funds reallocated for other purposes.
   * Travel vouchers for funds allocated in category A must be accompanied by a copy of the presentation. Vouchers in categories B, C, and D must be accompanied by photocopied pages from con-ference programs showing the session in which the presentation occurred.
   * Requests for converting an allocation from E to A, B, or C must include the appropriate let-ter of notification.
   * Applications for travel grants should estimate the full costs of the travel, not simply the amount requested from the University.
   * Except in unusual circumstances, visiting faculty are eligible for a single grant of up to $600.

Important Notice from the Controller: An IRS regulation, effective July 1, 1990, requires the University to tax recipients of travel advances for FICA and federal income tax on the amount of the entire advance ONLY if the vouchers and excess advance are not returned in a timely fashion. Drake University policy requires submitting an approved travel voucher and return of excess advance within one week of the trip. Please be aware of this requirement so that you can avoid additional and unnecessary taxation.

Also: The "Expense Reimbursement Policy of Drake University" must be honored (reprinted below). Copies are also available in all department offices. The latest version of the reimbursement policy is available online at:
http://www.drake.edu/busfin/accounting/expensereimbursement.html and http://www.drake.edu/busfin/accounting/expensereimbursement.html
 

Expense Reimbursement Policy of Drake University
Additionally, this expense reimbursement policy must be observed:

Purpose
The purpose of this document is to establish procedures for faculty and staff to obtain approval and reimbursement by Drake University for authorized travel and business-related expenditures.

Statement of Policy
This statement of policy is designed as a guide for reimbursement to faculty and staff for official travel and other business related expenses. This statement includes general guidelines for faculty and staff members, students, and consultants of the University. It is the intent of Drake University to reimburse travelers for all reasonable business expenses incurred in maintaining a reasonable standard of living and such additional expenses that seem reasonable and cost effective in relation to the accomplishment of the business objective of the trip. It is the intent of this policy to conform with all minimum IRS regulations and all federal, state, and local regulatory requirements applicable to sponsored programs and contracts. If government regulations are more strict than the University practice, these more stringent requirements will apply. The University will reimburse the traveler for actual, authorized travel expenses on the basis of a properly completed Travel Expense Voucher. Travel expenses must be legal, reasonable, and necessary. Any exception to this policy must be approved by the President upon the proper showing of special circumstances warranting such exception.

It is the policy of the University to reimburse travelers for actual business expenditures incurred in cases where such actual expenses are less than what might be expected to be normal expenses. For example, reimbursement will not be made for imputed hotel bills or imputed meals if a traveler stays at the home of a relative or friend.

Procedures for Travel Approval
A critical review of a proposed trip should be made to ascertain whether (1) the trip is necessary (2) there are other alternatives, such as a letter, phone call, or conference call or (3) if it can be completed with another business trip.

Authorization for travel must be given by the appropriate administrator once travel has been determined to be necessary. No one is authorized to approve her/his own travel request and related expenses. All authorizations to travel must be covered by budget appropriations.

Travel arrangements (airline, hotel and car rental) for travelers of the University should be made through the University's designated travel agency (See attachment A for further clarification.) If the University traveler does not purchase her/his ticket through the University's specified travel agency, the cost of that ticket will not be reimbursed. Any exception to this procedure requires the advance approval of the appropriate Vice President or the President.

Travel Advances
Travel advances are to be made on a Travel Advance Form and need to be approved by the appropriate administrator. No travel advances will be issued to student travelers. Each traveler should request her/his own travel advance and should not share advances.

A travel advance may be obtained by submitting a request for advance to the Dean's Office seven working days before the anticipated trip. The advance should specify the traveler's destination, estimated costs, what the dates of travel are and to what account the travel expenditure will be charged. No more than 90% of the cost of the trip will be advanced. Cash advances are a personal liability of the traveler until the Travel Expense Voucher has been submitted with all appropriate documentation and has been approved.

The IRS requires the University to withhold FICA and income taxes of recipients of travel advances on the entire amount of the advance if the vouchers and excess advance are not returned in a timely fashion. An approved travel voucher and return of excess of the advance shall be submitted within one week of the trip. Please be aware of this requirement to avoid additional and unnecessary taxation. Drake University will deduct the advance from her/his pay if the excess and approved travel voucher are not returned on a timely basis. Acceptance of the advance constitutes authorization to deduct from the travelerís paycheck.

Modes of Transportation
When determining the mode of transportation, consideration will be given to economic as well as practical factors. For example, the University will reimburse reasonable lodging and meal costs for Saturday night stays if to do so results in lower overall costs to the University because of special airfares. All transportation must be itemized on the Travel Expense Voucher to show the method of travel. Original receipts must be attached to the submitted Travel Expense Voucher. Air transportation expense will be reimbursed on the basis of the lowest coach air fare available. Auto transportation for travelers having permission to use their own vehicles will be paid at the approved rate per mile for actual mileage on the authorized trip unless the trip could be conveniently made by air, in which case reimbursement will be limited to the lowest coach air fare.

1. Commercial Air Travel - Airline arrangements can be made through The Travel Center. (Daytime #: 287-3170: Fax #: 287-7832: 24 Hour #: 800-383-4444). If you find airfare cheaper elsewhere, you need to first check with the Travel Center to see if they will offer it at the same price. If the Travel Center is higher, you may purchase the cheaper ticker and provide receipts when submitting the travel voucher. Industry studies have shown that annual savings occur when travel is by coach air service; therefore, coach accommodations should be specified when traveling by air. Purchase of airline tickets 30 or more days in advance of travel generally decreases the cost of travel. Plan travel as far in advance as possible. The airline ticket stub or invoice must be attached to the submitted Travel Expense Voucher form. University travelers are pro hibited from traveling in private air craft on University business unless recommended by the appropriate Cabinet member and approved by the President after consultation with the Treasurer about appropriate insurance coverage.

2. Personal Auto - Mileage for the use of personally-owned vehicles will be reimbursed at the approved University rate of 40.5¢ per mile unless rates for certain state contracts are less. This rate covers all auto expenses such as depreciation, fuel, insurance, towing, repairs and maintenance. Parking and tolls are separately reimbursable with appropriate documentation.

Mileage should be calculated from the University business location if the travel occurs on a regular business day. If travel occurs on Saturday, Sunday, or a holiday, mileage should be calculated from personal residence.Travelers using their personal vehicles on University business must carry adequate personal liability and property damage coverage. While the University does have liability coverage which protects it in the event of an accident for the excess over the travelerís coverage, the University's coverage does not protect the traveler who may be personally liable or at fault.

3. Car Rentals - While on official University business, it may be necessary to rent an auto from a commercial car rental agency. Permission to rent a vehicle must be obtained from the appropriate administrator prior to the actual travel. This is an allowable expense when an original receipt is provided to support it. The following criteria shall be applied when renting cars for University business:
a. It is recommended that mid-size or smaller cars be utilized whenever possible. This choice however, will be left to the traveler to decide based upon criteria such as the purpose for which the car is to be used, the number of passengers, the availability of compact cars, etc.
b. The traveler should decline to purchase the loss damage collision waiver as this is not an authorized travel expenditure. In those situations where the traveler is liable for collision or comprehensive damage to a rental car, the University's policy will cover this situation providing all details of the accident are reported promptly to the University's Treasurer and the traveler was operating the vehicle responsibly and in connection with official University business.
c. Personal accident insurance coverage is also not an authorized travel expense and no reimbursement will be made for this coverage since the University provides adequate coverage for accident insurance for travelers when traveling on University business. This loss is not reimbursable when the car is for personal use by the traveler or her/his personal guest.
d. You must have a valid drivers license in your possession.
e. The vehicle should be returned with a full tank of gas to avoid the unreasonable gas expenses charged by the car rental agency.
f. The vehicle should be inspected for damage before and after the trip. Traveler Loyalty Programs
Selection of an airline, car rental agency, and/or lodging accommodations are to be made without consideration for promotional incentive awards offered by these travel vendors. Travelers may not request specific travel arrangements based on their participation in a Traveler Loyalty Program. If arrangements are made on an airline carrier that has a Frequent Flyer Program in which the traveler participates, the mileage may be credited to that individual's membership. Airline selection should be based on cost and convenience and not influenced by Frequent Flyer Programs. The same criteria applies to selection of hotel/motels and car rental agencies.

Travel Practices
1. Administrators Traveling Together
Key administrators should schedule their travel arrangements on a "split" basis to the extent that available travel arrangements permit. As a general guideline, the following employees of the University should avoid traveling together in the same vehicle:
a. Chair of Board, President, and Provost
b. President and Provost
c. More than two Vice Presidents
d. More than six titled (officer or non-officer) administrators of the University

These guidelines are subject to modification as suggested by circumstances. Attention to business necessity, working relationships, as well as overlap in authority and responsibility between individuals may require modification of strict adherence to the above guidelines.

2. Parking and Tolls
Actual bridge, tunnel, turnpike and parking expenses may be claimed for reimbursement on the Travel Expense Voucher. The location of the facility must be included and all applicable, original receipts attached, if available.

3. Public Transportation
Cabs, hotel/airport shuttle buses, or other forms of rapid transit systems must be utilized whenever possible. Original receipts for this form of transportation must be attached to the Travel Expense Voucher.

4. Lodging
It is the University's practice to use "good" rather than "deluxe" lodging accommodations. However, the amount necessary for these purposes will vary based on the location and the situation. For example, attendance at a convention, seminar or University-sponsored function may make it appropriate for the traveler to stay at the hotel serving as the meeting site. When fixed fee functions are attended, reimbursement will be made provided the function was in connection with University business and/or the traveler was expected to attend due to the nature of her/his position.

If the traveler occupies the room with a personal guest, the University will reimburse only the single rate. Documentation of the single rate from the hotel/motel must be submitted with the Travel Expense Voucher.

5. Subsistence
When traveling on business, it is considered appropriate to eat breakfast, lunch and dinner at standard restaurants similar to those maintained by most commercial hotels and motels. You need not eat at "fast food" facilities. Breakfast is not an allowable expense on the first day of the trip nor is dinner an allowable expense on the last day of the trip unless arrival time is after 6:00 p.m.

The added cost of meals at more exclusive restaurants and places are not normally a justifiable expense (although the situation may arise where the traveler cannot conveniently avoid participation as a member of a group.) Similar attention to cost should apply when ordering meals through room service. The traveler should keep in mind that room service is usually more expensive than comparable restaurant service.

Consumption of alcoholic beverages and snacks in a non-entertainment situation is a personal expense and will not be reimbursed.

6. Entertainment
Expenditures associated with entertainment of one or more business guests at a meal are allowable if the entertainment is related to a business purpose and the entertainment is reasonably expected as a part of the traveler's responsibilities while on official University business. Expenses for entertainment of business associates such as donors, University clients, etc., would normally be reimbursed. Expenses for entertainment of one University traveler by another would not normally be a reimbursable item. To qualify as business entertainment, another outside person must also be present and the meeting must have a legitimate business purpose. All entertainment expenditures must be documented with the original receipt as well as the following criteria:

a. Explanation: Show the following information in the Explanation column for each business entertainment item:
1. Type of entertainment: breakfast, lunch, dinner or other (specify);
2. Place of entertainment or name of firm to which payment is made;
3. Name of person or group entertained as well as company name;
4. Business relationship;
5. Business purpose (topic of discussion) unless self-evident from (4);
6. If the group entertained is large, please attached a separate listing documenting the above to the Travel Expense Voucher.
b. Amount: Enter the total amount paid (including the amount paid for your own meal or entertainment in the appropriate column.)

7. Telephone
Long distance telephone calls charged to the hotel room are reimbursable expenses when required for business purposes. Business calls made by a cellular phone, calling card, or other mechanism will also be reimbursed when properly documented. In addition, one daily ten minute phone call home while on the road is reimbursable. Travelers should exercise care that long distance service is not used inappropriately, but only when the cost is justified by the particular situation. Long distance calls to Drake University while on university business should be made through 1-800-44 DRAKE.

Telephone calls should be listed separately and not included in the hotel column of the Travel Expense Voucher.

8. Gratuities
Gratuities and tips are a legitimate, reimbursable expense when confined to reasonable amounts based upon the service required and received by the traveler. Tips in excess of those specified below will be considered to be personal expenses and will not be reimbursed by the University.

a. Red Caps, Sky Caps, Porters: $2.00/bag
b. Taxi Drivers: 15% of the fare
c. Door persons: A tip is not required for the removal of luggage from the car or taxi. $1.00 is an appropriate tip for any special service such as calling a cab.
d. Bellhops: $2.00/bag
e. Waiters: 15% of the total meal cost
f. Maids: $1.00 per night

9. Supplies/Postage
At times, a traveler may need to purchase supplies or postage for University business while traveling for the University. Ordinarily, these expenditures should be reimbursed using a direct payment form, but in order to expedite payment they may be included on the Travel Expense Voucher with the ap-propriate documentation and description attached. These supplies should be coded to an appropriate supply account and not charged to travel.

Expense Rules and Procedures
1. Non-Reimbursable Expenses
The following items are listed to illustrate those types of expenses which the University deems to be personal and would not be reimbursed to the traveler. This listing is not intended to be all-inclusive.

a. Dependent care services.
b. Spouse travel (transportation, meals and lodging).
c. Premiums for travel accident insurance.
d. Theft, loss of funds, damage or loss of personal luggage and effects. These losses should be submitted to the traveler's personal homeowners/renters insurance coverage. In some circumstances the University may reimburse the deductible amount. A police report should be filed at the time of loss. Also, all losses are to be reported to the Treasurer of the University as soon as the traveler returns.
e. Personal entertainment, in-room movies, video rentals, personal toll calls, barbering services, health club/recreational club fees and other non-business items.
f. Travel expenses when either paid for, or reimbursed by an outside organization.
g. Alcoholic beverages and snacks not related to official business entertainment purposes.
h. Valet cleaning.
i. Gifts not related to official business purposes (business gifts are limited by the IRS to $25 per recipient per year).
j. Flowers not related to official business purposes.

2. Expenses Prohibited by Law
Payments or donations to political organizations or candidates are never reimbursable.

3. Minimum IRS Requirements
Documentary evidence, such as original receipts or paid bills, generally is required for lodging expenses and other travel expenses that exceed $25.

Drake University has an IRS accountable plan. Expenses that are reimbursed under an accountable plan are not reported as income on the travelerís Form W-2; hence, the traveler need not account for them on her/his tax return.

A plan under which a traveler is reimbursed for expenses is an accountable plan only if the three following conditions are satisfied: (1) there must be a business connection for the expenses; (2) the traveler must substantiate the expense, and (3) the traveler must return to the employer amounts in excess of the substantiated expenses.

If expenses are reimbursed under an accountable plan, but either the expenses are not substantiated within a reasonable period of time or amounts in excess of substantiated expenses are not returned within a reasonable period of time, the excess or unsubstantiated amounts paid are treated as paid under a nonaccountable plan and are subject to withholding no later than the first payroll period following the end of the reasonable period of time.

4. Disallowed Costs on Federal Grants (Section J of Circular A-21, Cost Principles for Educational Institutions)
a. Entertainment Costs: "Costs incurred for amusement, social activities, entertainment, and any items relating thereto, such as meals, lodging, rentals, transportation, and gratuities, are unallowable." Flowers and gifts are always disallowable expenses.
b. Travel Costs:
1. "The difference in cost between first-class air accommodations and less than first-class air accommodations is unallowable except when less than first-class air accommodations are not reasonably available to meet necessary mission requirements, such as where less than first-class accommodations would (1) require circuitous routing, (2) require travel during unreasonable hours, (3) greatly increase the duration of the flight, (4) result in additional costs which would offset the transportation savings, or (5) offer accommodations which are not reasonably adequate for the medical needs of the traveler."
2. "Costs of personnel movements of a special or mass nature are allowable only when authorized or approved in writing by the sponsoring agency or its authorized representative."
3. "Foreign travel costs are allowable only when the travel has received specific prior approval. Each separate foreign trip must be specifically approved. For purposes of this provision, foreign travel is defined as any travel outside Canada and the United States and its territories and possessions..."
4. "Domestic travel costs are allowable when permitted by the sponsored agreement. Expenditures for such travel will not be allowed if they exceed the amount specified by more than 25 percent or $500, whichever is greater, except with an advanced approval of the sponsoring agency."

Instructions for Completing Travel Expense Voucher
The travel expense voucher is available on-line at: http://www.drake.edu/busfin/formsacctg/Travelform.xls

Instructions for completing the Travel Expense Voucher are detailed on the back of the voucher. Note that the per diem in this instance means actual meal costs. Original receipts must be attached for ALL expenditures - except for meals UNLESS the meal is: a. $25 or more or b. for more than one person. In both instances, (a. and b.) a receipt is ALWAYS necessary. Hotel receipts must be itemized. The quick check-out receipts that do not itemize charges are not acceptable. Original receipts for hotel, registration for meetings, public transportation and any meals when other than the claimant are served must be attached to the Travel Expense Voucher. The IRS requires that each single expense item of $25 or more be accompanied by an original receipt.

Those individuals with University corporate credit cards need to complete a Travel Voucher form detailing the expenditures that were charged to the corporate card. Receipts must be attached to the Travel Voucher.

When individuals other than the claimant are served meals, the names of those individuals should be listed. If receipts are not attached, the claim for reimbursement will not be allowable.

It is important that all amounts expended on a trip be reported on the Travel Expense Voucher, even though the reimbursable amount is exceeded. This information will provide needed verification for the claimant as a deduction for tax purposes and will aid the University in assessing needs for travel.

Travel Expense Voucher forms are furnished by the Drake Post Office or computerized forms can be obtained from the public server. The Accounting Office will furnish information regarding expectations for receipts and guidelines for completing all forms required by the Accounting Office of the University. The traveler should always keep a copy of the travel voucher and a copy of the documentation for her/his records.