(404B) Disbursements: Travel and Entertainment

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Updated 4/11

Official travel is an integral and necessary part of Kansas Athletics business operations and, as such, utilizes a significant portion of the overall athletic budget.  Employees are asked to apply a conservative approach when incurring travel or entertainment expenses, so as to ensure the approval of all submitted expenses and the prudent use of Kansas Athletics resources. Expenses will not be reimbursed for official travel unless the travel arrangements and receipts are submitted according to Kansas Athletics policies.Approved Kansas Athletics travel categories include the following:

Additionally, if a fourth meal is permitted by NCAA regulations on a game day, and the meal is covered by a cash stipend rather than purchased as a group, the amount allotted is limited to the maximum reimbursement rate for a dinner meal.

The individual who obtains the cash advance for team travel is responsible for administering the Per Diem forms and attaching them to the Travel Expense Report at the conclusion of the trip.  A properly executed Travel List/Meal Money Per Diem form must account for each day of travel, and must specify each meal’s cash allotment indicated at the top of the per diem form.  It must also be signed and dated by each individual at the time he/she receives the per diem funds.

Student Employee Travel

Students who are employed by Kansas Athletics are authorized to travel on behalf of the Kansas Athletics with proper approval of Athletics Director and the Sport Supervisor.

Spousal/Guest Travel

It is the policy of Kansas Athletics that, when a spouse and/or children accompany an employee who is traveling on official business for Kansas Athletics, Kansas Athletics will not pay the travel expenses of the spouse and/or children unless provided for by an employment contract.  The Athletics Director must approve any exceptions to this policy, such as post-season tournament travel, in advance,  in writing.

When, pursuant to an approved exception or contractual arrangement, Kansas Athletics pays the travel expenses of the spouse and/or children, Kansas Athletics will report the following amounts as taxable income to the employee:

• Cost of transportation.  An exception exists which apply to charter flights.  If 50% or more of the charter flight capacity is filled by officials performing business functions at the event, then other individuals may fill the excess charter flight capacity without taxable consequences for the flight.  Additional aircraft may not be chartered, however, if the official party can be accommodated in one aircraft and chartering a second aircraft is primarily for the purpose of accommodating non-official travelers under this exception.
• Additional cost for hotel room(s) – If the hotel cost is the same for one or two occupants, spousal lodging would not be considered taxable income
• Meals/per diem
• Other expenses including the value of admission tickets.

The University airplanes are state airplanes and are operated and financed with State of Kansas funds. Ordinarily University policy prohibits spouses and/or children on these flights because they do not have an official university business purpose for their travel.  Exceptions to this policy must be approved in advance in writing by the Chief Business and Financial Planning Officer and by the Chancellor.

Expense Reimbursement Rates

Kansas Athletics will pay the travel expenses for a staff member on official business; when such travel has been approved; and when funds are available for this purpose. A subsistence allowance for meals may be claimed by the traveler for a continuous business trip within the same day or an overnight trip based on the amount of time the person is actually away from his home station. Departure and return times must be listed on the expense report.

Travel expense reimbursements will be determined by the meal calculator located on the Business Portal and in the Business Office travel software.

A list of high cost and special high cost areas can be found on the meal calculator.

Per Diem for foreign travel (outside continent) will be handled on a case-by-case basis and is based on the IRS guidelines.  The per diem amounts can be at the following website: http://aoprals.state.gov/web920/per_diem.asp

Meal Reimbursement Policy for One Day travel

You may claim meal reimbursement for one day travel after 5 hours of time.

If you leave between 12:01 a.m. – 6 a.m. &

• Return between 5:01 a.m. & Noon (after 5 hours total) = breakfast allowed
• Return between 12:01 p.m. & 6:00 p.m. = breakfast & lunch allowed
• Return 6:01 p.m. & midnight = breakfast, lunch and dinner allowed.

If you leave between 6:01 a.m. – noon &

• Return between 11:01 a.m. & 6 p.m. (after 5 hrs total) = lunch allowed
• Return between 6:01 p.m. & midnight = lunch & dinner allowed.

If you leave between 12:01 p.m. – 6 p.m. &

• Return between 5:01 p.m. & midnight (after 5 hrs total) = dinner allowed

Subsistence Reduction will be determined by the meal calculator

Meal expenses for entertainment of non-staff shall be paid on actual-cost basis per establishment receipt and the staff member will indicate a meal was provided when using the meal calculator.

Subsistence shall also be reduced for banquet attendance, alumni meetings, and public relations functions when meals are served even when there is no expense to Kansas Athletics. When a meal is served during a trip of 12 hours or less, no subsistence claim shall be made.

Business Entertainment

Kansas Athletics recognizes the value of promoting its program not only to cultivate potential donors but also to interface with the general public and organizations having a public purpose.  Kansas Athletics allows staff members, generally administrators and coaches, involved in official Kansas Athletics business which requires the entertainment of individuals outside the University to incur reasonable entertainment expenses.  Such expenses are subject to the approval of the  Director of Athletics and must:

• Be reasonable
• Benefit Kansas Athletics
• Comply with all University, Conference and NCAA rules and regulations
• Comply with all expense reporting procedures.

An entertainment expense reimbursement will not be allowable when only Kansas Athletics employees comprise the group.  However, the Athletics Director may authorize special exceptions to this policy. (i.e. team travel, working meetings, post season events, etc.)

Documentation for reimbursement of entertainment expenses should include:

1. An original receipt (credit card receipt or actual imprinted receipt)
2. Name(s) of individual(s) entertained
3. Business affiliation of individual(s) entertained and relationship (established or proposed) to the staff member
4. Date of entertainment
5. Location (name of establishment and city)
6. Reason for entertainment (e.g. recruiting, fund raising, advancement of goodwill, etc.).

Expense reimbursement for transportation, lodging and related expenses for all types of Kansas Athletics travel is provided, based on the actual cost of reasonable, necessary and receipted expenses.

The reimbursement or payment of business meals and entertainment expenses is a privilege extended by Kansas Athletics for the enhancement of legitimate business purposes.  All Kansas Athletics staff members are responsible for ensuring that the privilege is not abused and that only legitimate purposes are served.  Reimbursement for expenses is obtained by submitting a Travel Voucher through Business Office travel software with all pertinent receipts and documentation attached.

Expense Reports for Travel Reimbursement

The Expense Report is used for all non-payroll payments to Kansas Athletics employees for travel expenses related to meals, lodging and mileage expenses.  The traveler is responsible for initiating the report with his/her administrative assistant (if applicable) and submitting it to the Business Office for processing within five (5) days after the conclusion of the trip.

All air travel must be made through the Kansas Athletics corporate travel agency.  Any other air travel will not be reimbursed.  First-class air travel rates will not be paid, nor will expenses for the use of private or charter aircraft.

The Business Office initially processes properly submitted travel reports within 48 hours of their receipt.  The travel Expense Report must be submitted within five (5) days after the employee returns.  Back-up documentation must include the following items:

1. The rental agreement for rental cars (Rental agency collision coverage is not required.);
2. Receipts for taxis, parking, tolls and gas;  (airport parking fees are reimbursable at no more than eighteen dollars per day)
3. Itemized statement of hotel expenses (limited to moderately priced accommodations and excluding personal expenses and unapproved charges);
4. Receipts for miscellaneous expenses and a written explanation of each charge (charges for shoe shines, laundry, movies, car wash and personal phone calls are disallowed);
5. For recruiting travel, a signed and completed  Contact/Evaluation Log Sheet is attached to the travel report;
6. For team travel, a completed Per Diem form and hotel rooming list;
7. For prospective student-athlete official visit, an
   • a. Official Host Instructions form;
   • b. Official Visit Report Form.
   • c. Updated Official Visit Itinerary
   • d. Itemized meal receipts w/participants listed
   • e. Copy of Official Visit Letter from Sport
   • f. Prospect Mileage reimbursement form
   • g. Complimentary ticket request form

Receipts And General Information
Receipts are mandatory for the following items:
Lodging

No Receipts, No Reimbursement
Reimbursement will not be permitted if a receipt is required and the receipt is not turned in with the expense report. The explanation that a receipt was “lost” will not satisfy this requirement.  The lost receipt form may be used if a receipt was not provided or if there was a legitimate business reason for not having a receipt.

When it is apparent that an overnight stay existed and no lodging expense is claimed, an explanation is required.

When two or more department members are traveling together, each must file a separate expense report. The subsistence allowance must be claimed on each individual report. One staff member may report all of the vehicle cost or lodging cost on a report if all persons traveled in one car or stayed together in one room. All others must explain the absence of these cost items on the individual expense reports.

Entertainment of another staff member is NOT a reimbursable expense. Entertainment expenses are only allowable when a NON-STAFF member is involved.

EXAMPLE: Two staff members are traveling together and one pays the lunch bill for both. This is NOT an entertainment expense and cannot be submitted as such. The proper action would be for both staff members to claim appropriate subsistence allowances and to settle with each other as desired.

One Way Distance – Mileage from Lawrence KU Campus

Rev. 10/04