TRAVEL GUIDELINES. Sales Tax & Texas Hotel Occupancy Tax Exemption Certificates

Page 1 of 8 Revised April 8, 2009 TRAVEL GUIDELINES The following link is for forms and procedures regarding travel and/or reimbursements. http://in...
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Page 1 of 8 Revised April 8, 2009

TRAVEL GUIDELINES The following link is for forms and procedures regarding travel and/or reimbursements.

http://internal.sanjac.edu

Sales Tax & Texas Hotel Occupancy Tax Exemption Certificates San Jacinto College is exempt from all sales tax and Texas hotel state taxes. If you do business on the College’s behalf then you should present the vendor with an authorized SJC tax exemption certificate. •

The sales tax exemption certificate is available upon request from the District Accounts Payables’ department.



Texas Hotel Occupancy Tax Exemption Certificate is available from the District Accounts Payables’ department or your campus business office; this certificate must be presented to the hotel at check-in.

These certificates cannot be USED for personal use.

ADVANCE TRAVEL Advance Travel Payments are available for the following: • • •

Hotels Conference Registration Travel Agencies (airline tickets, car rental)

Please note: Requisition/Purchase Order must be made to a vendor not an employee. The document text of the requisition/purchase order must indicate the following: a. Dates of Travel b. Date a check is required c. Instructions to Accounts Payable to: • Mail the check and supporting documentation to the vendor • Individual to pick up check prior to travel • Any other related information for an advance.

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

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After travel is completed, forward original receipt to Accounts Payables. The initiator should provide all of the above information in the document text of the requisition then Budget Control will check for the appropriate FOAP. Purchasing will assign the purchase order after all approving authorities have approved.

Hotels/ Registration for Conf or Workshops/ Travel Agencies http://www.window.state.tx.us/taxinfo/taxforms/12-forms.html Documentation required by Accounts Payable for HOTEL payments 1. Hotel a. Confirmation e-mail or internet confirmation or b. If based on conference registration rate: a copy of the conference registration form. c. Hotel Receipts • Upon completion of the travel the actual hotel bill will need be sent to Accounts Payable • Individuals are responsible for picking up the hotel/motel tax-exempt form from Accounts Payable or the Campus business office. o This exempts the college from the 6% state tax – TEXAS ONLY. This does not exempt the college from local and/or out of state taxes. • If the hotel receipt includes meals (room service or hotel restaurant charges). SJC requires that detailed receipts be sent to Accounts Payable for hotel charges that include meals or restaurant charges. 2. Registration a. Copy of conference registration form or b. E-mail or internet receipt 3. Travel Agency a. Copy of E-mail or internet confirmation or b. Copy of invoice from the travel agency After the purchase order has been created for any of the above, the end user must complete a RECEIVER before Accounts Payable can process a check.

STUDENT ADVANCE TRAVEL VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

Page 3 of 8 Revised April 8, 2009

Requisitions for student travel will be made out to the employee sponsor as the vendor or student organization. These are the only travel requisitions available for Advance Checks to an individual. NOTE: Please send an email to accounts payables – requesting the advance check. Any unused funds must be returned to the Campus Business Office within 7 days of returning trip. Receipts are required for all expenses of student travel, except meals. However, the sponsor/advisor must provide documentation of how the funds were expended for meals. The documentation must be attached to an approved Travel Reimbursement/Advance Form and submitted to Accounts Payables District Office within 7 calendar days of completion of the travel. This includes any receipts of redeposit made to the Campus Business Office. Failure to provide receipts within 7 calendar days will result in notification to the Sponsor’s supervisor.

MILEAGE REIMBURSEMENTS The College reimburses mileage at the rate of .55 per mile (effective January 01, 2009) which is specified in the State of Texas Travel Allowance Guide. If the mileage rate is paid by a grant or other third party, the mileage will be paid at the greater rate of the grant or third party. Mileage may be determined by using the Texas Comptroller of Public Accounts Mileage Guide. The guide lists official mileage to and from several destinations in Texas and other surrounding states (AR, LA, NM, OK).

The mileage guide is available at http://window.state.tx.us/comptrol/texastra.html. If some destinations are not available on this sight, point to point destinations obtained from the employees odometer readings along with street address to street address must be itemized on the SJCD Mileage Log or an internet mapping service. Details of the mileage reimbursement can be included in the document text of the requisition or a Car Mileage Log may be submitted to Accounts Payable with the travel reimbursement form. Intercampus mileage for instructors teaching courses between campuses will require the beginning and ending dates of instruction, number of class meetings, total mileage to be reimbursed. Submit the mileage log and travel reimbursement form to Accounts Payables.

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

Page 4 of 8 Revised April 8, 2009

PLEASE NOTE: All travel reimbursement forms must have approval from employee’s supervisor (Dean, Director, Department Chair, Vice Chancellor, Campus President, or Chancellor). An individual can not approve reimbursements of funds to himself/herself. Per IRS regulation – “commuting mileage” is from your residence to job location. You will not be reimbursed for “commuting mileage”. If your daily miles traveled exceed your “commuting mileage,” you will be reimbursed for the excess distance traveled. Submit completed mileage log and travel reimbursement form to Accounts Payables. Please use the SJCD Mileage Guide for reimbursement for mileage between your campus and other approved SJC locations. If location is not on the mileage guide, please list addresses and odometer readings on the car mileage log or an internet mapping service.

TRAVEL BETWEEN A RESIDENCE AND AN AIRPORT • •

The mileage would be from place of employment to airport If parking at the airport overnight, use the most economical parking facility. Therefore use long-term parking instead of short-term parking.

TRAVEL FOR CONFERENCES OR WORKSHOPS (Destination City) •

The mileage would be from place of employment to conference/workshop

Examples: • If you live in Winnie and travel to a conference in Austin, your mileage should begin from your campus location to the Austin location. • If you live in Alvin and travel to a conference in Galveston, your mileage should begin with your residence to Galveston location. If travel is required in the destination city, please complete the mileage log with dates addresses, and reason for mileage.

REIMBURSEMENTS FOR MEALS All meal reimbursements require an itemized receipt. This includes meals charged to hotel room (i.e room service, hotel buffets, and hotel restaurants). If the receipt includes other parties, include their names and the nature of the business discussed. NOTE: While SJC reimburses for actual receipts, it is recommended that you limit the cost of meals to: Breakfast - $8.00; lunch - $12.00; dinner - $20.00

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

Page 5 of 8 Revised April 8, 2009

REIMBURSEMENTS FOR AIRLINE TICKETS Original ticket stubs or e-ticket receipt/itinerary must be attached to the reimbursement form with approval for reimbursement.

REIMBURSEMENTS FOR REIMBURSABLE INCIDENTAL/MISCELLANEOUS EXPENSES Receipts for actual expense must be submitted along with travel reimbursement form with approvals. Ground transportation (least costly) • Taxi • Shuttles/Limousines • Bus • Train • Vehicle Rental/Fuel Tips/Gratuities ($3 recommended by IRS) • Transportation • Porters • Baggage Carriers • Bellhops Books/Materials purchased for a workshop, conference, or seminar Telephone Calls • Personal Phone calls ($10 limit per day) • Business Phone Calls - Documented on receipts. o The College has an 800 number. 1-800-825-5069 is answered by personnel in the Human Resources Department. You can be transferred to another extension within the College for Business related phone calls Internet Service (college business only) Parking/Tolls

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

Page 6 of 8 Revised April 8, 2009

REQUISITIONS FOR ALL REIMBURSEMENTS Requisitions for reimbursements will be made payable to the college employee as the vendor. Reimbursements are paid after completion of the travel. NO ADVANCE CHECKS are allowed to college employees, except for student travel. (Detailed in Section D) The document text in a reimbursement requisition should state “Request for Reimbursement.” 2. Additional information should be provided in Document Text related to the reimbursement request. Information required: a. Dates of travel

1.

b.

Mileage at .55 cents per mile (Estimate on the requisition, actual when completion of travel.) If the mileage rate is paid by a grant or other third party reimbursement the mileage rate will be at the greater of the grant or third party rate or SJCD rate.

If the individual is paying for the hotel, registration or transportation – it should be noted in document text. ADVANCE CHECKS will not be payable to employees. A separate requisition to the vendor as outlined in Section A (Prepayments/Advances). d. MEALS – please attach all detailed receipts for out of pocket expense for meals: this includes meals charged to hotel room - (room service, hotel buffets, and hotel restaurants).

c.

3.

Completion of the Travel Reimbursement/Advance Form available on the SJCD Web

http://internal.sanjac.edu a.

Attach documentation to above form and forward to approving authority for approval.

b. After approvals are complete, forward the form and supporting documents to Accounts Payable for payment. Attach all receipts to the REIMBURSEMENT form. If the receipts are small and there are several – please attach the receipts to 8-x11 ½ sheet of paper.

c. Requests for reimbursements are due in Accounts Payable within seven calendar days after completion of the d. End users must complete the receiver. e. Payment will be made after the completion of the Accounts Payable matching process. (Purchase order, receiver, and invoicing.) PLEASE NOTE: All travel reimbursement forms must have approval from employee’s supervisor (Dean, Director, Department Chair, Vice Chancellor, Campus President, or Chancellor). An individual can not approve reimbursements of funds to himself/herself.

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

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ITEMS NOT ELIGIBLE FOR REIMBURSEMENT • • • • • • • •

T-shirts, golf tournaments, memorabilia, tours, or other extra activities/entertainment Excess baggage charges for personal belongings Liquor Movies Sales Tax Professional License Fees (RN, EMT, RT, CPA, Realtor) Individual Memberships and related functions (meals, fund raising) in Local/Civic Organizations (ie, Rotary Club, Lions Club, etc) Hotel Services (ex: dry cleaning)

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT

Page 8 of 8 Revised April 8, 2009

Frequently Asked Questions What forms are required for reimbursement? • SJC Reimbursement/Advance (Travel, registration, etc) form – This form must be prepared and approved by a supervisor before an employee can be reimbursed for travel/advance. Original receipts must be attached to the form. Small receipts should be taped to an 8 ½ x11 sheet. The form should have all signatures (traveler and supervisor). •

SJC Mileage Log – This log must be completed with points of destinations, dates, addresses (if applicable). If using Texas Comptroller of Public Accounts Mileage Guide or other intranet mapping service – please note. If using odometer reading – you must have a beginning and ending.

What receipts are required? Itemized Receipts for: • Airline tickets • Car RentalParking/Tolls • Meals • Transportation (bus, taxi, train, etc) • Hotel • Conference/Work Shop Registration • Miscellaneous expenses Why is it taking so long to process my reimbursement? • Failure to submit proper documentation to Accounts Payables • Your department has not completed your requisition for reimbursement • Your requisition is pending approval from approving authorities • Accounts Payables has not received your reimbursement o Please allow AP to process payments within 7-10 working days upon receiving the request Available Forms:

*Remember San Jacinto College is TAX EXEMPT. Tax Sales & Use Tax Exemption Certification – (available from Accounts Payable District Office upon request) Texas Hotel Occupancy Tax Exemption Certificate – (available from Campus Business Offices and Accounts Payable District Office) San Jacinto College is exempt from the above taxes. If you do business on the College’s behalf, you should present the vendor with an authorized SJC tax exemption certificate. These certificates cannot be USED for personal use.

VERY IMPORTANT Attach all original itemized receipts (for ex: airline tickets, gas receipts, hotel receipts, meal, parking, taxis, tolls, etc)

All receipts should be attached to “TRAVEL REIMBURSEMENT FORM” with approvals.

FAILURE TO SUBMIT PROPER DOCUMENTATION WILL DELAY PAYMENT