Travel Regulations

I. Scope

This policy requires all travel and business expenses to adhere to the requirements established by Federal regulations, State laws, and University policies and procedures.

II. Purpose

The purpose of this policy is to set forth the requirements to comply with university policies and State of Virginia Law for travel and business expenses. Travelers should plan travel in the manner that will be most economical for the University. This includes utilizing the most economical route and mode of transportation available and working to obtain the lowest possible rates or fares. This policy has been developed to ensure that individuals traveling to the University do not incur inappropriate or excessive expenses on behalf of the University and do not inappropriately gain from the University.

III. Definitions

• Base Point: The primary place, office, or building where the traveler performs his/her duties on a routine basis. Multiple base points are not allowed.
• Chrome River: Expense Report System used by all employees to submit their travel reimbursement requests.
• Commuting Mileage: Round-trip mileage traveled routinely by the employee between his residence and base point. Mileage and other commuting costs incurred during commuting status are considered a personal expense and are not reimbursable.
• Commuting Status: Period of time in which an employee is routinely traveling between his residence and his base point. Mileage and other commuting costs incurred during commuting status are considered a personal expense and are not reimbursable.
• International Travel: All travel to areas outside of the 48 contiguous United States.
• Non-WM Affiliate: Any individual who is not employed or is a student, but who is conducting University business. This includes the members of boards, authorities, or commissions.
• Official Station: The area within a 25-mile radius of an employee’s designated base point.
• One-day Travel: Travel that occurs within the employee’s working hours, customarily 8AM-5PM.
• Sponsored Programs: Program funded by revenue derived from grants and contracts.
• Expense Report: Original authorized documentation for requesting reimbursement of expenses incurred by an individual while traveling on official State business.
• Pre-Approval: Document required to be completed prior or after travel, to document the authority to travel on behalf of the university.
• Travel Status: Travel outside of an employee’s official station.
• Trip: Any period of continuous travel between when the traveler leaves his residence or base point and returns to his residence or base point.
• University Employee: A permanent or temporary employee of the University.

IV. Policy

1.0 Roles and Responsibilities

1.1 Traveler
The traveler requesting reimbursement or payment bears the responsibility to:

• Obtain and submit appropriate documentation of travel costs.
• Verify all expenses being reimbursed or paid by the University are valid and compliance with all W&M policies and procedures. While the traveler may delegate responsibility for completing Expense Reports in Chrome River, the traveler retains accountability for ensuring submitted expenses are in compliance with all policies and procedures.
• Verify flight and hotel arrangements and ensure the schedule and booking are correct. Charges associated with scheduling errors are not allowable. While the traveler may delegate responsibility to a travel arranger to book travel, travelers are responsible for any scheduling errors made by a travel arranger.
• By submitting an expense for reimbursement, the traveler is acknowledging acceptance of the terms and conditions of the reimbursement. The traveler is also attesting that the expenses for reimbursement have not been previously paid through a prior submitted Expense Report, cash advance, University Purchasing Card (P-Card) or by an outside agency or other third party.
• Individuals enter travel status when they leave their base. Base is defined as the employee’s primary residence or work location, whichever is closest to the travel destination. Work location is defined as the institution or office location to which an employee is assigned.

1.2 Approver
The approver is the individual authorized to approve the expenditures of others. The approver is responsible for:

• Reviewing Expense Reports and associated documentation to verify that all expenses are allowable and adequately substantiated. While an approver may delegate the responsibility of approving Expense Reports, the approver retains accountability for ensuring all approved expenses are in compliance with all policies and procedures.
• Reviewing and approving Expense Reports in a timely manner.
• Approving Expense Reports and attesting to the appropriateness of the expenditures.

1.3 Travel Office
Travel Office is responsible for reviewing Expense Reports prior to processing reimbursement to verify that expenses are reasonable and supported by appropriate documentation and meet the criteria established within these W&M policies and procedures.

2.0 Using the University Purchasing Card

The University Purchasing Card (P-Card) is the prefer method of payment for airfare and conference registrations. The P-Card cannot be used for personal meals while in travel status, cash, or personal expenses nor can the P-Card be used to pay for any expenses covered by in-state per diem (lodging, meals, and gratuities).

Please see the Purchasing Card Services website for further guidance on using the P-Card.

3.0 Expense Reports and Required Documentation

Expense Reports must be submitted after completion of the trip but within 60 days of travel. Expense Reports submitted subsequent to 60 days after the completion date of the trip will be treated as income subject to withholding according to federal tax regulations (26 CFR 1.62-2). Tax withholding will be deducted from a subsequent salary check. 

In order for a travel expense to be approved and processed, the expense must be properly substantiated. Itemized receipts for all expenses greater than or equal to $75 are required, unless otherwise noted.  When receipts are unavailable, the University may consider accepting the following documentation of incurred expenses:

• Canceled check or imaged check copy from bank or online banking system or copy of bank statement
• Customer copy credit card slip or credit card statement reflecting travel charges
• Bank statement which lists payee and amount

When the receipt for an expense greater than or equal to $75 is lost or otherwise unavailable, and all measures to obtain a copy have been exhausted, the employee will be required to submit a missing receipt affidavit with the Expense Report.

4.0 Grant Travel

If a W&M employee’s travel is funded by a grant, that employee should obtain guidance from the University’s Office of Sponsored Programs. Payment will be subject to the University’s travel policies unless otherwise annotated on the grant and proof must be provided. The University’s federal contract and grant funds may not, by federal law, be used to fund business entertainment expenses incurred during official travel.

4.1 Fly America Act
The Fly America Act (FAA) requires the use of a U.S. air carrier for federally funded foreign travel. In some instances, a non-U.S. air carrier may be used if it meets one or more of the exception criteria listed in the Federal Travel Regulation (FTR) guidelines section 301-10.135-138.

5.0 Other Travel Considerations

5.1 Travel Pre-Approvals

To ensure adequate planning (identification of costs and exceptions), the University requires employees to prepare a Pre-Approval that includes an estimate of the total cost of any planned travel that meets the following criteria:  (1) overnight official business travel, (2) one-day travel expected to be $1000 or more, (3) expenses will be charged to a Grant, (4) travel to any international location.

Total cost includes lodging, transportation, meals, conference registration, and any other travel costs or course fees must be included in the estimate. Costs of the trip that may be direct billed, such as lodging or conference registration, must also be included in the cost estimate. The estimate must accompany both the Expense Report and any applicable direct-billed Vendor Payment vouchers. For planned travel, the traveler must document that a reasonable effort was made to obtain efficient, effective, and cost beneficial means of travel for the Commonwealth.

Note: Students and Non-WM Affiliates are also required to complete a Pre-Approval if their travel meets the criteria listed on items 3 and 4. 

5.2 Travel Management Services
The University currently has a travel services contract with Covington Travel. Following is a list of travel services available from the travel management agency.

• Provide domestic and international airline and railway tickets at the most favorable rate available.
• Provide tickets that meet the arrival/departure times and locations requested by the traveler.
• Arrange hotel accommodations when requested. Take advantage of State government or corporate discounts whichever is greater. When the traveler does not specify a hotel, selects a hotel located close to the place of business.
• Arrange vehicle rentals when requested, using any existing mandatory State contract. Gets the most favorable rate for the car size or location required by the traveler when the vehicle rental firms do not have vehicles available.
• Arrange group conference accommodations when requested, taking advantage of available discounts. 

Covington's team of agents may be contacted by phone at (804) 344-3244 or by email via Covington.

5.3 Trip Modification and Cancellation Fees
If conflicting University business or a compelling personal reason (illness, death in the family) requires cancellation of an official trip, credits and refunds should be applied back to the P-Card. Reimbursement may be requested for non-refundable out-of-pocket travel expenses incurred before the cancellation with proof that all attempts to receive a refund in a timely basis was engaged. 

5.4 Combined Personal and Business Travel
If personal travel is combined with business travel, only the business portion of the trip is allowable. When an expense is a combined business and personal expense, the P-Card should not be used. The individual should pay for the total expense out-of-pocket and submit the business portion of the expense for reimbursement. In cases where official travel is interrupted or deviates from the most direct travel routes for personal reasons, the University will not be responsible for any costs associated with the deviation.  Employee must provide evidence of most economical mode of travel was used. 

5.5 Reward/Frequent Flyer Programs
The University will not reimburse travelers for travel expenses paid for with rental car rewards, hotel points, frequent flyer miles, or other rewards programs. Travelers may retain accumulated rewards program benefits; however, if the traveler books a more expensive travel arrangement solely based on a rewards program, the cost differential is unallowable. Rewards program benefits should not influence travel selections.

5.6 Advances 

5.7 Allowable Expenses
Taxes, fees, and surcharges paid by the traveler for lodging. Business Telephone Calls, Telegrams, Internet Access, Hotel Business Center Charges, and Facsimiles for official business purposes and paid for by the traveler may be claimed on the Expense Report. A full explanation must be stated on the Expense Report accompanied by supporting documentation. Individuals using personally owned cellular telephones may be reimbursed for business calls when shown to be cost beneficial or necessary. In this case, an itemized cell phone statement must be included and attached to the Expense Report. In the event that free minutes are used for business calls, reimbursement is not permitted.

Tolls and parking fees are reimbursable when paid for by the traveler in the course of conducting official State business. A receipt is required for reimbursement claims where each individual claim is greater than $75 per instance. Reimbursement must be claimed as an “other expense” on the Expense Report. 

Funeral attendance expenses for travel outside of the official station are reimbursable for one employee selected by the Agency Head or designee to represent the agency. Lodging and M&IE are allowed if the representative is considered to be in travel status and overnight stay is required. 

5.8 Prohibited Travel Expenses
The above list is not all-inclusive. Travelers should use prudent judgment and remember that all travel expense accounts are open to the public and must be able to sustain the test of public review.

• Lost or stolen articles
• Alcoholic beverages
• Damage to personal vehicles, clothing, or other items
• Services to gain entry to a locked vehicle
• Movies charged to hotel bills
• All expenses related to the personal negligence of the traveler, such as fines
• Entertainment expenses
• Travel Insurance (Personal injury or loss, trip interruption/cancellation, etc.)
• Towing charges
• Expenses for children, spouses and companions while on travel status
• Flight Insurance

6.0 Lodging

6.1 Lodging Rates
All lodging rates are governed by the U.S. General Services Administration (GSA) rates effective October 1 of each year. The maximum reimbursable lodging rates listed in U.S. General Services Administration (GSA) CONUS/OCONUS lodging and per-diem tables are inclusive of all taxes, tips and service fees. (Note: The lodging rates are room rates–not per person rates.) The university will reimburse a traveler for the actual amount charged by a lodging facility for the room up to the maximum rates listed for the city where the traveler spent the night, plus taxes, fees, resort fees, and surcharges charged by the lodging facility. Room rates incurred beyond these maximum rates will not be reimbursed, and taxes and surcharges will be pro-rated based on the maximum allowable rate.

6.2 Lodging Exceptions

• Conference Hotels up to 200% of the lodging rate
  

  • For Conference Hotels, the agency head or designee appropriate to the department may approve reimbursement for lodging up to 200% of the maximum rate when circumstances warrant under State Funds.  A written justification for the exception must be completed on the Travel Authorization form.

• Non-Conference Hotels up to 150% of the lodging rate
  • For Non-Conference Hotels, the agency head or designee appropriate to the department may approve reimbursement for lodging up to 150% of the maximum rate when circumstances warrant under State Funds. A written justification for the exception must be completed on the Travel Authorization form. Non-Conference Hotels in excess of 150% up to 200% with Dean or VP approval is allowable under University Local Funds.
• Reimbursements above the 200% of the lodging rate
  • If the room rate exceeds 200% of the allowance, prior approval from the University AVP of Financial Operations and University Controller is required. Approval is required for any room rate that exceeds the 200% allowance regardless of multiple people sharing a room. Conference Hotels in excess of 200% with AVP of Financial Operations and University Controller pre-approval and cost benefit comparison are only allowable under University Local Funds. Non-Conference Hotels in excess of 200% with AVP of Financial Operations and University Controller pre-approval and cost benefit comparison is only allowable under University Local Funds. The University AVP of Financial Operation and University Controller’s decision is final. It is routed directly to the approvers on the pre-approval in Chrome River if the lodging rate exceeds 200%.

6.3 Number of persons in a hotel room
When two or more travelers stay in the same room, the allowable lodging rate is the destination room rate plus the amount charged by the lodging facility for the additional person. In other words, if two travelers share a room, each is NOT allowed the maximum rate–unless approval is granted in writing by the department designee; one traveler is allowed the maximum lodging rate plus the additional cost of the additional person. The itemized hotel receipt must show the additional charge separately from the room charge. If the hotel bill indicates that more than one person stayed in the room, a written explanation must be provided, along with the rate difference between single and double rates or additional fee charged by the hotel.

6.4 Alternative Lodging
When lodging other than hotels and motels is used, e.g., apartments, houses, etc., a comparison Statement including authorization by Agency Head or Designee must be submitted with the Expense Report. The comparison Statement should show the total cost for using the alternate accommodation and length of contract, the cost of the alternative accommodation, and net savings.

6.5 Non-Canceled Hotel Reservations
Communicate travel plan changes to the hotel as soon as possible when a confirmed reservation is being held. Since hotels can charge for non-canceled reservations, these charges will not be reimbursed if the traveler is negligent in canceling reservations.

6.6 Advance Payments
Advance payments for direct billed hotel/motel expenses are discouraged. Use of the State-sponsored Travel Charge Card is encouraged to secure room confirmations. Actual advance payments using the travel charge card program will not be reimbursed prior to the trip. If circumstances make advance payments a necessity, advance payments are limited to one night deposit for direct bill payments.

6.7 Direct Agency Billing of Lodging Expenses
Direct agency billing of lodging expenses (rates, taxes, and surcharges only) incurred during overnight travel is permitted. Direct bill charges, however, are still considered travel expenditures and are governed by these travel policies and should be included with the estimated costs of the trip if the trip is expected to exceed $500. A copy of the travel estimate should be included with the vendor payment. Direct agency billing of meal expenses incurred during overnight travel, including charging meals to direct-billed hotel rooms, is not permitted. Documentation supporting direct bills must include the name of traveler, dates, and purpose of travel.

7.0 Meals and Incidental Travel Expenses (M&IE)

Generally, meals and certain incidental travel expenses are reimbursable on a per diem basis (not actual expenses) for overnight official business travel outside the traveler’s official station.

7.1 M&IE Per Diem Allowance
Information regarding standard meal and incidental reimbursement guidelines (including all related taxes and tips) are provided in the M&IE Rates Section below. Regardless of destination, a flat $5 per diem amount is paid for each day of overnight travel for incidental expenses such as bellhop/waiter tips, valet, personal telephone calls, laundry, and transportation between lodging or business and places where meals may be taken.

The M&IE rate shall be paid directly to the traveler even where it can be shown that one traveler incurred the expenses on behalf of another. The applicable M&IE rate, or fraction thereof, is payable to the traveler without itemization of expense or receipts. Reimbursement for actual expense incurred during overnight travel for these expense categories is not permitted. Agencies may be more restrictive and pay the actual expenses up to the appropriate M&IE rate in place of maximum per diem.

7.2 M&IE Rates
All M&IE Rates are governed by the U.S. General Services Administration (GSA) rates located at the link below. These rates should also be used to determine the maximum meal reimbursement amounts for official business meals and/or the M&IE reduction.

The M&IE must be reduced for the applicable meal when meals are provided at no cost during an overnight travel period. Refer to the Proration and Reductions section on the next page for additional guidance. The M&IE Rates listed on the GSA website include amounts for the 75% travel days. The M&IE Rates must be used unless a traveler needs to make an adjustment for provided meals, as noted in the proration and Reductions section. https://www.gsa.gov/travel/plan-book/per-diem-rates/fy2019-mie-breakdown. 

The following reimbursement policies apply.

• The M&IE per diem must correspond to the location specified for the overnight lodging.
• Direct agency billing of meal expenses incurred during overnight travel, including charging meals to direct-billed hotel rooms, is not permitted.

7.3 Proration and Reductions
The following link must be used to calculate proration and deductions for meal per diems: https://www.gsa.gov/travel/plan-book/per-diem-rates/fy2019-mie-breakdown 

On a travel departure or return day, 75% of the Meals and Incidentals per diem is reimbursed. For example, if the M&IE rate allows a $51 total reimbursement, $38.25 [($51 x .75) = $38.25. For trips involving multiple travel destinations, base the reduction on the per diem in effect for where the night was spent as follows:

• Departure Day: Where you spend the night.
• Return Day: Where you spent the night before returning to home base. 

When meals are provided at no cost in conjunction with travel events, the applicable M&IE per diem reimbursement rate shall be reduced by the amount shown for the applicable meal in the M&IE Rate Table, excluding the incidental allowances. For example, if the M&IE rate allows a $51 total reimbursement, and lunch was provided at no cost, the total allowable reimbursement for that day would be $39 ($51 - $12 lunch). 

However, when meals are provided at no cost in conjunction with travel events on a travel departure or return day, the full Meals per diem reimbursement rate is reduced by the full amount of the appropriate meals followed by a 75% prorating of the balance. For example, if the M&IE rate allows a $51 total reimbursement, and lunch was provided at no cost on a travel departure or return day, the total allowable reimbursement for that day would be $29.25  [($51 - $12 lunch (lunch= $39 x .75) = $29.25. 

7.4 Meals Included in Registration
When meals are included with registration or lodging expense as part of a package, the number and type of meals (breakfast, lunch, dinner) must be recorded on the Expense Report. If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount. If a breakfast is offered at no charge by the hotel and the traveler does not partake in the breakfast due to any reasonable circumstance (e.g. early work hours do not allow for participation in the provided breakfast, the food provided was not adequate, the traveler’s dietary needs were not met, etc.), then the traveler must notate this on the Expense Report. If a meal is offered as part of a conference and the traveler has medical restrictions, the traveler should make every effort to have the conference facilitate his/her needs by the deadline specified by the conference. If the conference does not honor the request, the traveler is not required to deduct the applicable meal allowance from the per diem. However, the traveler must include a note or other documentation with the Expense Report documenting this information.

 7.5 Overtime Meal
Agency conditions that necessitate overtime vary greatly.  Overtime status is when work or travel time occurs beyond an employee’s normal, schedule work hours, but not overnight.  Therefore, overtime meal allowance does not apply during overnight travel. 

An overtime meal allowance is allowed when overtime worked is:

• Essential to the Institution’s mission
• Permitted by Covered Institution policy
• Approved by appropriate authorized approver , and
• In excess of the employee’s normal, schedule work hours.

Generally, an employee would not be eligible for an overtime meal until they had out of necessity been on duty for 10 hours.  The documentation must describe the circumstances involving the overtime and note that the overtime was essential to the department.  The letter must include the employees normal work schedule for the day and the overtime start and end times.  The meal is not reimbursable if taken at the end of the overtime period.

Authorized overtime meals may be reimbursed based on actual costs incurred for each meal up to published meal limits in this policy.  Receipts are required.  If a receipt is not available, reimbursement will be made at the rate of $5 for meals within an employee’s official station and $10.00 outside the official station.  An official station is defined as the area within a 25-mile radius of where an employee routinely performs his/her duties.  Agencies are required to comply with IRS regulations regarding reportable meals. An overtime meal allowance based on the number of hours worked is considered taxable wages and must be reported to the IRS.  All Overtime Meals must be coded to expenditure account 712870.

Note: Or if comparable overtime is necessitated by shift schedule or beyond a routine, scheduled 40-hour work period. Agencies are required to comply with IRS regulations regarding reportable meals. An overtime meal allowance based on the number of hours worked is considered taxable wages.

8.0  Transportation

8.1 University-Owned Vehicles
Rules and policies for use of a State vehicle are defined in the Office of Fleet Management Policies & Procedures issued by the Department of General Services. Agency Heads shall limit authorization for commuting in State-owned vehicles to those employees whose job travel requirements make commuting the only cost-effective or practical alternative. When using a University-Owned Vehicles travelers must use the Voyager Fuel Card to fuel the vehicles.

8.2 State Owned Aircraft Travel
State-owned aircraft are available on a priority basis and can be scheduled through the Department of Aviation (DOAV). Refer to the Aircraft Use Policy and Guidelines that can be found on DOAV's website at www.doav.virginia.gov. Costs should be compared with commercial rates to determine the best air carrier travel for State travel. 

8.3 Personal Automobiles
Employees are permitted to use their personally owned automobile when a State-owned vehicle or Enterprise rental vehicle is not available, or when the use of a personally owned vehicle is cost-beneficial to the agency. Employees electing to use their personal vehicle as a matter of convenience will be reimbursed for mileage at the lowest combined capital and operational trip pool rate charged by OFMS.

8.4 Current Mileage Rates
Current Mileage Rates including the IRS rate are built into Chrome River.  To receive the higher mileage reimbursement rate for personal vehicle mileage exceeding an average of 200 miles per day per trip, the employee must submit a cost/benefit analysis and upload it to Chrome River.   Employees electing to use their personal vehicle as a matter of convenience for trips exceeding an average of 200 miles per day will be reimbursed for mileage at the Commonwealth of Virginia Fleet Management Rate.

If the higher mileage rate is used for reimbursement, the Agency Fiscal Officer is responsible for ensuring the appropriate justification has been documented and approved by the Agency Head or designee. This documentation and approval must be attached to the Expense Report.

8.5 Cost Benefit Analysis
Agencies must conduct a cost/benefit analysis to determine whether a State-owned/Enterprise rental or a personally-owned vehicle should be used in official State travel. It is expected that a good faith effort will be made to use the Enterprise Rental contract when practical. Generally, a personal automobile is considered cost beneficial under the following circumstances: (1) when occasional travel is planned for distances up to 200 miles per day. (2) For overnight travel, consider the average daily mileage over the period the State vehicle would otherwise be needed.  (3) For constant daily routine travel and (4) when an emergency exists and is approved by the Agency Head or Designee.

8.6 Mileage versus Air Costs
Planned personal vehicle or rental car costs cannot exceed the total cost of the trip using the most economical public air transportation available. All travel costs (including meals, lodging, parking, ground transportation, etc.) should be considered for each option. Reimbursement shall be limited to the least expensive option (flying vs driving). Agency Heads or their designees are authorized to grant exceptions to this policy when justified. Comparative statements should be attached to the Expense Report for reimbursement.

8.7 Commuting Mileage
Round-trip mileage traveled routinely and directly by the employee between his residence and base point incurred on a scheduled workday is considered commuting mileage. An employee can have only one assigned base point. Commuting mileage and other commuting costs incurred on normal workdays are considered a personal expense and are not reimbursable.

8.8 Base Point and Weekend / Holiday Mileage
An employee can only have one base point, even if the employee has multiple work locations. It is the agency’s responsibility to assign the base point to be used for reimbursement purposes.  The employee’s residence can be assigned by the agency as base point when it is cost beneficial to the State. In this case, the mileage driven from the employee’s residence to one or more temporary work locations, including the employee’s central office, is official State business mileage and is fully reimbursable. Agencies are expected to establish stringent administrative controls at sufficiently high levels to ensure that the assignment of an employee’s residence as their base point is authorized only when justifiable.

Mileage incurred when the individual is required to work on a Saturday, Sunday, or holiday that is not a scheduled workday may be reimbursed subject to an agency policy permitting such reimbursement.

8.9 Out of the country Mileage
Reimbursement for out-of-country travel will be at the rate established in the current Appropriation Act. However, if a higher personal mileage rate is justifiable, a request must be sent to the Chief Financial Officer for approval. This request must have appropriate documentation to support the proposed reimbursement.

8.10 Parking & Toll Expenses
Parking and Toll expenses are reimbursable. A receipt is required for reimbursement claims where each individual claim is greater than $75 per instance. Reimbursement must be claimed as an “other expense” on the Expense Report. When no receipt is required, the traveler must add a comment to the Expense Report with that information. Airport parking is allowable at the most cost beneficial to the College.  Parking at airport Economy lots are reimbursable under State Funds, and additional expenses are allowable under Local Funds with justification.

8.11 Baggage Fees
Certain airlines now charge additional fees (baggage) for services formerly included in the airfare cost. When procuring airfare for business travel, travelers should consider total costs in selecting the most appropriate carrier.  Baggage fees are reimbursable to the traveler up to $60 per one-way trip under State Funds.  Baggage fees $61 and above are allowable with justification under University Local Funds.  Travelers are expected to be aware of these limits. In the event these limits must be exceeded for legitimate business purposes, the cost is reimbursable. A receipt and appropriate explanation must be attached to the Expense Report.

8.12 Public Transportation
Public transportation travel includes: (1) Rental Car, (2) Plane, (3) Train, (4) Bus and (5) Taxi, Shuttle or other for hire transportation.  Public transportation rates must not exceed those for tourist or coach class accommodations. Receipts for such expenses must be retained for submission with the Expense Report. Because of the liquidity of air and rail tickets, any unused portions must be returned to the agency for credit. Each agency must have a written policy and assigned responsibility for obtaining and controlling airline and rail tickets, particularly any unused portions. Charges for changes to tickets/reservations to accommodate personal comfort, convenience and taste are not reimbursable. Change fees must be explained on the Expense Report.

For taxis, shuttle vans and other forms of on demand or reserved “for hire transportation,” receipts are required only if the reimbursement claim exceeds $75 per instance. A reason must be identified on the voucher of the necessity for reserved “for hire” transportation. Reimbursement for limousine or other forms of luxury transportation services are not allowed. A maximum tip of 15% of the taxi cab or shuttle service fare is reimbursable as a transportation cost separate from Meals and Incidental Expenses under State Funds. Tips in excess of 15% are allowable under Local funds up to a maximum 20% tip. For reimbursement, the Expense Report must separate the amount for the tip from the amount of the fare.

Public transportation from place of lodging to restaurants is allowed only for official business needs.

8.13 Air & Rail Tickets
Generally, airline and rail travel cannot exceed the rates charged for tourist or coach class accommodations. Recently, airlines have created a higher level of coach class service that charges a premium for certain desired seats. Such upgrades in the coach seating area are enhancements to the coach fare and are not reimbursable.  With careful consideration of the reasonableness limitations specified in the “Expenses Must be Reasonable and Necessary” section of these regulations, the approving authority may grant permission for business class air or rail travel under the following circumstances: 

Air: (1) When it does not cost more than the lowest available tourist/coach fare (comparison must be attached to Expense Report), or (2) For travel to Europe if the business meeting is conducted within three hours of landing, or (3) For transoceanic, intercontinental trips involving flight-time of more than eight consecutive hours with justification are allowable under State Funds. Costs in excess of Economy class for travel that is less than eight hours with justification are allowable under university local funds, or (4) If the traveler pays the difference.

Rail: (1) When it does not cost more than the lowest available tourist/coach fare (comparison must be attached to Expense Report), or (2) When reserved coach seats are not offered on the route, or (3) If the traveler pays the difference. Costs in excess of Economy class are allowable with justification under university local funds. 

Airline or Rail upgraded seating is not allowable under State Funds.  Cost in excess of an Economy seat is allowable under local funds. This includes priority seating upgrades. Reimbursement for first class air or rail travel is prohibited. 

Note: Documents that validate the mode and class of travel are required for all air and rail reimbursements made directly to the employee.

8.14 Car Rental
Reimbursement of car rental expenses is limited to official business use only. Car rentals may be made through Enterprise / National rental agencies. The traveler must select the most economical contractor and type of vehicle available, and acquire any commercial rate or government discount available when the vehicle is rented. The university allows Compact or Economy rentals only.  Any other vehicle class will require a business justification.

In most cases, rental vehicles would only be necessary after reaching the destination of travel. However, for travel initiated from the traveler’s base point, the traveler may conduct a cost/benefit analysis to determine if it is beneficial for the State to use a rental car in lieu of a personal vehicle for the planned trip. The cost/benefit analysis should consider the cost of the rental car, any surcharges, and the cost of fuel for operating the rental vehicle. If this analysis demonstrates that it is cost effective to obtain the rental car and agency policy permits, a rental car may be used, and the cost/benefit analysis must be attached to the Expense Report.

8.15 Non-WM Affiliate Car Rentals and Personal Vehicle Use
Reimbursement is permitted for car rental expenses for Non-WM Affiliate and other guests of the University.  A Non-WM Affiliate is allowed to rent from any rental car agency; however, guests of the University cannot use the Enterprise Contract through the University.  The most economical type of vehicle available is allowed for reimbursement. The university allows for Compact or Economy rentals only. A business justification is required for any larger vehicle class.  If the guest does not own or have access to a personal car, a car rentals is allowed, however a traveler may not rent a car to travel to the airport and park it for the term of the trip.  In this instance, the traveler may take a shuttle, rail, or some other form of public transportation.  

As a Non-WM Affiliate, the use of a personal vehicle is allowed.  Reimbursement at the current IRS mileage rate, as long as the total mileage reimbursement is cost beneficial to the University when compared with other modes of travel such as airfare.

8.16 Car Rental Refueling and GPS Optional Services
Travelers must ensure that the rental vehicle is refueled before returning the vehicle to the rental contractor unless an exception is noted. Reimbursement will be based on the fuel used and receipts provided. Reimbursement must be claimed as a fuel expense on the Expense Report. In no instance should the traveler enter into a “Fuel Agreement” or pay for fuel at the time of rental or before vehicle is used to avoid paying for fuel not used.  It is allowable with a bona fide business purpose to reimburse for Fuel Service Plan under university local funds. GPS and other optional services are disallowed under State Funds. However, GPS is allowable with a bona fide business purpose under university local funds.

8.17 Car Rental Insurance
William & Mary's liability insurance coverage varies depending on the event. A student activity may be part of the College's normal academic mission or be specifically approved by a dean/department head. If it is part of the College's mission, the activity is covered by the Risk Management Plan.

Contrarily, a student activity may be voluntary or a social event, separate from the College. In that case, the event is not covered by the Commonwealth's insurance. Student organizations that have a high potential for lawsuits should consider purchasing liability insurance. Car rental insurance is allowable under University Local Funds, in extreme circumstances with justification of why the traveler could not use the mandatory contract.

A three-column table for organizational purposes.

If the traveler is a...	then	Notes
State Employee	Decline	Rental insurance will not be reimbursed. The Department of Treasury, Division of Risk Management, provides a Statewide Self-Insured Automobile plan for State employees.
Non-State Employee	Accept	Only when the agency considers automobile rental reimbursable. Rental car insurance for these individuals may also be treated as a reimbursable expense. Insurance reimbursement should only include Liability Damage Waiver (LDW) and Collision Damage Waiver (CDW).
State Employee or Non-State Employee Outside the United States	Accept	Individuals traveling outside of the territorial United States (including Alaska, Hawaii, Canada, Puerto Rico) are required to purchase and will be reimbursed for LDW and CDW insurance. Other types of insurance offered such as trip cancellation, personal, health or life insurance are not reimbursable.

The Department of Treasury, Division of Risk Management, covers all rental car damages and liability when the State employee is negligent or “at-fault.” This is why the employee should decline additional coverage (CDW, LDW, PDW, LIS, or SLI) by the rental car company.

However, for damage caused when no fault can be determined (hit and run, parking lot scrape and go, etc.), or by an uncontrollable act (hail damage, deer collision, rock to the windshield, etc.) the agency will be responsible for the repair to the vehicle. The Division of Risk Management offers “Lease Care” insurance to agencies to cover damages when no one is liable. This coverage is optional and each agency should make a decision on obtaining “Lease Care” coverage based on their particular risk situation.

Additionally, a traveler may encounter a situation when renting a car outside of Virginia and the car rental company requires the traveler to obtain coverage from the car rental company or show some evidence of insurance. The traveler should determine if this requirement is in effect for their travel destination and if so obtain a “Proof of Insurance” certificate from the Division of Risk Management. This can be obtained on-line from the Department of Treasury Web Site at: http://www.trs.virginia.gov/drm/state.aspx

9.0 International Travel

In addition to all other policies set forth in this travel policy, the following policies must be adhered to when traveling internationally. A Pre-Approval must be completed prior to travel and approved by the respective Agency Head or Designee. International Travel Review Committee (ITRC) approval of international travel is mandatory when it involves countries on the university’s advisory list. Please find more information on the university’s international travel policy and travel advisories page here: https://www.wm.edu/offices/revescenter/safety_health_security/travel_alerts_and_warnings/index.php 

VI. Approval and Amendment

This policy was created by the Office of Financial Operations and may be amended or terminated by the Chief Operating Officer. 

Questions about the implementation of this policy or its interpretation should be directed to the Chief Financial Officer.