Business Office Practices

University of Georgia State Accounts

Travel and Operating

Procedures

Table of contents

Travel authorizations p 4

Travel expense statements p 6

Hotel tax exempt p 7

Enterprise rental p 9

Liability Insurance card p 10

International travel p 11

Travel check request p 13

Entertainment check request p 14

UGA Food Policy p15

Guest Airfare p 16

Guest Lodging p 17

Direct Bill Authorization p 18

Group Travel p 19

Honoraria payment p 22

Intra-Departmental Payments p25

Membership Policy p 26

Deposits p 27

Journal Vouchers p 28

Travel Authorizations

In-State– Complete form found on Grady website and obtain

Department Head signature. http://www.grady.uga.edu/forms/FacultyStaff.ApprovalForm.pdf

Out-of-State

– Complete out-of-state travel authorization form. Form to be filled out two weeks prior to trip.

Travel authority to include the following:

1. Statement explaining why travel is mission critical

2. Full name of conference/meeting attending

3. Description of role in trip

4. Obtain appropriate signatures (traveler and Dept Head)

http://www.grady.uga.edu/forms/out.of.state.pdf

Note:

If you submit a travel authorization on account

10-11-GZ257-001, the travel reimbursement must be

submitted on account 10-11-GZ257-001.

If you need to change the account number on your travel

authorization after its approval in Accounts Payable,

email Ashley Moore at ashleym@uga.edu

Travel Expense Statement:

Must Include the following:– Signed travel expense statement (travelers signature and

approver if necessary)

– Receipts Hotel with zero balance and proof of payment

Airfare with proof of payment

Shuttle/Common Carrier

Parking

Internet/Phone Service

Food (if exceeds per diem)

– Justification of any expenses that exceed per diem limit. Federal per diem rates available at http://www.gsa.gov

Hotel tax exemption

Employees lodging in-state should not be

charged county or municipal excise tax.

However, state and local sales taxes will be

required. To be exempt from country or

municipal tax, submit the hotel tax exemption

certificate form to the appropriate vendor.

Form found at

http://www.busfin.uga.edu/forms/excise_exempt.pdf

Note:

If a registration fee includes food or any type of banquet, the registration fee can not be submitted on the travel expense statement. If the registration fee is listed separate on the receipt, you may submit for reimbursement.

If a membership is included with a registration fee for a conference, it can not be reimbursed on a travel expense statement. Memberships are not an allowable travel expense.

Enterprise Rent-a-Car

State employees are required to evaluate the most cost-effective mode of transportation when driving by car on official state business.

Evaluate the cost of using a rental car versus the cost of using a UGA fleet vehicle and personal vehicle.

Enterprise is the sole car rental provider for UGA. Direct billing is offered.

State Liability Insurance Card

The liability insurance cards should be placed

in all state vehicles by July 1, 2009.

Employees who use personal or rental

vehicles while engaging in official state

business also must download a copy of the

card to keep in their vehicle.

Website: http://doas.georgia.gov

International Travel

Process International Travel the same as Domestic with a few additions:

Check international travel per diems

Check international currency rate for date(s) of travel at http://www.oanda.com

Print currency comparison and attach to check request

When is a travel expense statement needed?

Airfare prior to travel

Mileage reimbursement

Lodging expense

Registration Fee prior

to travel (no, submit as

operating expense)

Travel Check Requests:

Type check requests on the e-travel side of the e-check request system

Separate mileage object code (64150) from domestic (64100) and foreign (64200)

Attach appropriate paperwork needed for approval – Travel expense statement

– All receipts

Check to make sure reimbursement does not exceed the obligated amount on the travel authority. If it exceeds the obligated amount by 25% you must email Ashley Moore at Account Payable to increase the obligation.

Entertainment Check Requests:

Must include the following – Itemized receipts (if vendor did not supply itemized receipt

attached description of items purchased)

– UGA Entertainment Form (signed by payee)

– List of individuals entertained

– Supporting documents if applicable (flyer, agenda, etc.)

* Prior approval required for UGA employee group meals and must

meet policy requirements.

(see UGA Food policy for more information).

UGA FOOD POLICY

THE UGA FOOD POLICY HAS BEEN UPDATED.

http://askuga.uga.edu/default.asp?id=1691&SID=&Lang=1

**Per Board of Regents policy, alcohol is not an allowable expense to be charged to any University account, including conferences and workshops.

Guests Airfare

You can direct bill guest airfare to the University of Georgia by creating a Non-Employee Travel Authority. The TA must be approved in a timely manner for the travel agency to book flight.

Guests who pay for their airfare may be reimbursed using the “Honoraria and Fees Information Sheet.”

Guest/visitors lodging

1. MUST complete the Direct Billing Authorization

Form and submit to Accounts Payable.

2. Contact vendor to make reservation

3. Receive invoice – prepare check request (attach

the following)

– Honoraria for vendor

– Approved Direct Billing Form

– Original Invoice

– Supporting documents if applicable (flyer, agenda, etc)

When do I need to submit the Direct Billing Authorization Form?

Employee lodging

Non-employee lodging

Employee

transportation

Non-employee

transportation

List all names participating. *Be sure to keep approved form

in files for submitting with invoice.

Group travel

If the expenses of employee(s) were covered:

– Submit check request payable to employee with their own expense

– Submit a second check request for other employee(s)

– Submit a travel distribution sheet for both check requests with last four digits of social security

– Submit a travel expense statement for both as “see attached list”

– Make copy of the original receipt to submit with secondcheck request

– Cross reference the two requests on the front of both hard-copy “pink” check requests.

Group travel cont’d

If the expense of a non-employee(s) were covered and no fees were paid for services (honoraria fee):

– Submit check request payable to employee with their own expense

– Submit a second check request with the non-employee expenses. On the face of the check request, type “no fee for services rendered.”

– Make copy of the original receipt to submit with second check request

– Submit an honoraria form with the second check request listing the individual name as “per attached list.” Attach a list of non-employees.

– Cross reference the two requests on the front of both hard-copy “pink” check requests.

– Submit a travel distribution sheet for both check requests with last four digits of social security.

– Attach direct bill approval form.

Group travel cont’d

If the expense of a non-employee(s) were covered and they receiveda fee for services:

– Submit check request payable to employee with their own expense

– Submit a second check request with the non-employee expenses. On the face of the check request, type “fee for services rendered was received.”

– Submit a travel distribution sheet for both check requests. The non-employee distribution sheet must contain complete socials.

– Make copy of the original receipt to submit with second check request

– Submit an honoraria form with the second check request listing the individual name as “per attached list.” Attach a list of non-employees.

– Cross reference the two requests on the front of both hard-copy “pink” check requests.

– Attach direct bill approval form.

Honoraria payments to non-employees

Honoraria and Fees Information Sheet

Original receipts

Person receiving payment must complete

form (social, address and signature)

Reimbursement must be made to individual

who incurred expenses

Attach travel expense statement if necessary

Honoraria payments to non-residents

Honoraria for Non-Resident Alien required

Original receipts required

Copy of passport, visa and I-94 required

Attach form “Reimbursable Expense Statement for

Nonresident Aliens” if necessary. This form is for

reimbursable expenses not the service fee.

Reimbursement must be made to individual who

incurred expenses.

Honoraria payments to a Professional Organization

Honoraria and Fees Information Sheet required.– Organization’s federal employer identification

number required on form.

– No signature required from vendor, just approval signature.

Original invoice

Payment for service performance will not be made in advance.

Intra-Departmental Payments

All direct charges (tickets) and/or credits from

University vendors must be processed using

the intra-departmental payment system via

the Electronic Ticket System.

Refer to http://www.busfin.uga.edu/accounting/eTicket.pdf

for directions to the e-ticket system.

Membership policy

The University may pay institutional memberships and

dues provided that they are in the name of the University.

Memberships in the name of an individual cannot be paid unless:

• It is necessary to fulfill job requirements (a letter of

justification must accompany request).

The sole purpose of the membership is to purchase

professional journals at a reduced rate that are not

available through UGA Libraries.

All requests for memberships must include a letter of

justification approved by the Dean.

Deposits

All deposits must be processed within 3 business days of original receipt. A justification must accompany deposits not processed in a timely manner.

Check must be endorsed with UGA stamp

Complete the “Deposit Transmittal Form”

Attach word document listing check info if more than one check Check #, Name, Amount

Attach adding machine tape if more than one check

Journal Vouchers

Follow the new journal voucher procedures found at http://askuga.uga.edu/default.asp?SID=&Lang=1&id=1382

There is a new form for processing on restricted accounts

Attach appropriate backup (ASR, supporting documentation)

Examples of the correct way to process a JV can be found at http://www.busfin.uga.edu/accounting/JV_examples.pdf