Responsibilities of Travelers and Supervisors
Travelers’ Responsibilities
Employees must secure authorization to travel from their immediate supervisor
and in accordance with travel policies and procedures established by their
department or college. Travel authorizations are no longer required by the Accounting Office.
However, when purchasing an airline ticket using the university’s credit card through
one of the contracted travel agencies, an Air Travel Requisition form must be faxed directly to the travel agency.
Employees are expected to make travel arrangements in compliance with
applicable laws and in a manner that excludes consideration of personal
gain. All travel and related expenses must have a business justification
and the traveler must exercise reasonable judgment to ensure that travel
is conducted in a cost-efficient manner. Travelers may not select air carriers
for the purpose of obtaining frequent flyer miles or other premiums that
benefit the traveler personally.
Iowa State University has structured its travel policies so that, with
only one exception noted below, reimbursements are qualified business expenses
for tax purposes and, therefore, do not have to be reported as income to
the traveler. As a general rule, the Accounting Office staff must rely
on the representations of the traveler and the oversight of the supervisor
approving travel reimbursement to ensure that only allowable business expenses
are submitted for reimbursement. Particular care should be taken when combining
business and personal travel.
The Internal Revenue Service defines meal reimbursements for trips that
do not involve an overnight stay as taxable. Reimbursements in this category
are subject to withholding and are reported on the employee's W-2.
University vouchers are public records, and travelers should be aware
that their expenses are subject to public scrutiny. To maintain the public's
trust, it is advisable to be conservative in incurring expenses or requesting
reimbursement.
Authorizing Supervisors’ Responsibilities
Authorization to travel is a matter requiring the concurrence of the
traveler’s supervisor subject to any departmental or college travel policies.
The Accounting Office does not require travel authorizations. However,
the contracted travel agencies require a faxed Air Travel Requisition form
before issuing a ticket charged to the university’s American Express card.
Travel reimbursements must be approved by the traveler’s
supervisor or designee. The electronic approval is the principal mechanism
relied upon to ensure that university travel policies have been followed.
The determination of the business purpose of the travel and the business
justification of claims for expense reimbursement requires an intimate
understanding of the nature of the activities carried out by the traveler
and can only be reasonably determined at the departmental level.
In addition to establishing departmental policies related to travel,
the supervisor or department chair should use the following criteria when reviewing
and approving travel authorizations and travel reimbursements:
- The travel expense was incurred while conducting university business
- The information contained on the expense report and in the attached
documentation is accurate and in accordance with university policy.
- The travel is charged to the proper account or funding source.
- The expense meets sponsor restrictions if funded by a sponsored program.
The supervisor or department chair may delegate approval authority, but only to
individuals who are in a position to make informed judgments about the
items noted above. In general, this must be faculty or administrative personnel
(other than the traveler) who have broad knowledge of the operations of
the department and the related travel activities.
Non-Employee Travel
Non-employee travel is subject to the same policies and procedures as employee travel. (Exception: Non-employees must provide receipts for all expenses except meals, phone, faxes, cabs or shuttles. The $75.00 receipt threshold for employee travel does not apply to non-employee travel.)
The Air Travel Requisition form also may be used to purchase tickets for non-employees. Non-employees are allowed to purchase their own tickets if the department considers it expedient.
Travel expenses for persons who are neither ISU students nor employees should
be submitted on an Honorarium or Expense voucher rather than a Travel Expense voucher.
