1. VEHICLES

a. PERSONAL-Reimbursable at the rate set annually in the Federal Travel Regulations (50.5 cents per mile effective 1/01/08). This rate includes reimbursement for vehicle maintenance, gas and oil. Reimbursement for mileage cannot exceed the equivalent of economy air fare, except when a personal vehicle is used to transport materials or equipment.

If a private automobile is used for purposes other than transporting equipment, materials or conserving costs, an amount not to exceed cumulative economy air fare will be allowable only for the owner of the automobile.

When mileage cannot easily be verified on highway maps, (e.g., field trips, etc.), a log should be kept of the various places visited and the mileage between points.More than one person traveling on the same trip should travel in the same vehicle unless there is justifiable basis for additional vehicles.

b. MOTORCYCLES-The use of privately owned motorcycles is reimbursable at 30.5 cents per mile.

c. UNIVERSITY-OWNED-Vehicles may be rented from the Texas A&M University (TAMU) Transportation Center and charged directly to a TAMRF account. The expense account should include a statement to that effect.

d. RENTAL VEHICLE-Should be used only when necessary to obtain economical or practical transportation, i.e., when it would cost more to travel by taxi, bus, etc. Itemized receipts are required.

Rental cars should be mid-size (intermediate) or smaller class when available. Use of a car larger than mid-size and/or upgrade charges are allowable if one or more of the following criteria are met and documented on the expense account form (1) a compact/mid-size is not available, and taxi service cannot be obtained, (2) large equipment must be transported for official project business, (3) more than two travelers on project business are traveling together, and use of one larger rental car is less expensive than or offsets the cost of multiple rental cars and taxis, or (4) documentation is provided showing the cost of larger than a mid-size car was equal to or less than the cost of the mid-size. If the car is retained for personal leave days, the rental fee will be reimbursed proportionately to the business days.

The cost of collision and comprehensive damage coverage obtained through the rental car company is reimbursable; however, the cost of personal liability or personal effects insurance is NOT allowable. The vehicle should be rented in the traveler's name and therefore, personal automobile insurance policy(s) should be reviewed for adequate coverage as determined by the traveler. The non-ownership and hired section under the Research Foundation's business automobile policy does not cover physical damage to the rental vehicle that is rented by the individual.

2. AIR TRANSPORTATION

a. COMMERCIAL-Economy/coach or other special discount fares are to be used when available. Federal regulations prohibit reimbursement of business or first class airfare unless it is required to accommodate a disability or special need. If a fare above economy/coach class is used, an explanatory note must be attached to the expense account. To accommodate a disability the disability must be substantiated in writing with a valid medical authorization. The medical authorization must be updated every two years, at a minimum. The medical authorization will be retained in a secure file and will not be attached to the expense voucher. To accommodate a special need, the special need must be substantiated in writing and attached to the expense account form. Air travel may be charged directly to TAMRF at local Bryan/College Station travel agencies. The agency must be informed of the proper account number to which the expenses will be charged. Airline ticket stubs must be attached to the expense account regardless of the manner of payment for the ticket.

If changes to airfare result in non-refundable expenses, a statement as to what steps were taken to obtain a refund or minimize the costs should be included. These reasons should be related to project business or for other reasons beyond the traveler's control.

NOTE: Researchers are cautioned to be certain that the cost of air transportation will be covered under their account. If the cost is not allowed, researchers must reimburse TAMRF for the cost of the airfare.

b. PERSONALLY OWNED OR RENTED - TAMRF requires prior notification and approval before a traveler uses a private aircraft. The traveler should provide the TAMRF Research Administrator with the following information:

• Destination and purpose of trip
• Dates of travel
• Number/names of passengers
• Type of airplane
• Insurance certificate for the airplane
• Explanation why the personal plane is more economical to use rather than a commercial carrier

If the traveler plans to use the aircraft for more than one trip, all dates and destinations should be included.

The TAMRF Research Administrator will review the sponsor guidelines and/or contact the Grant/Contracting Officer to determine allowability. If allowable, TAMRF will reimburse the traveler using the highway mileage between the designated headquarters and point of destination. The rate of reimbursement will be based on the State of Texas Travel Allowance Guide.

• Single engine aircraft $0.40
• Twin engine aircraft $0.55
• Turbine-powered or other $1.00
  

The rates are available at: http://www.window.state.tx.us/fm/pubs/travallow

3. TAXICAB, LIMOUSINE, BUS

Taxi, limousine, bus fares and tips must be itemized. Based on IRS guidelines receipts are required for any single fare or expense over $75. Limousine service from city to city, such as from College Station to Houston, will be used only when other practical means (i.e., rental vehicle, personal vehicle, bus) are not available, or the limousine service is more economical. An explanation of why limousine service was used must be submitted with the travel expense voucher. Use of taxis to obtain meals is allowable when suitable meals cannot be obtained at or within walking distance of the place of lodging. An explanation why it was necessary to use a taxi to obtain meals elsewhere must be written on the travel expense voucher.

4. TRAIN

Itemized receipts must be submitted.

5. MISCELLANEOUS

Parking fees are allowable for vehicles when receipts are submitted.

B. LODGING AND MEALS

Either a per diem rate or subsistence may be claimed; however, a combination of the two is not allowed on any one trip.

1. PER DIEM (LODGING PLUS MEALS AND EXPENSES METHOD)

The per diem rate includes the cost of lodging, meals and miscellaneous incidentals such as laundry and tips to waiters, porters, hotel maids, baggage carriers, bellhops, etc. Per Diem may only be claimed on those trips requiring an overnight stay.

A maximum per diem rate of $152 may be used and does not require receipts for lodging or meals.The daily allowance shall be calculated on a midnight-to-midnight basis and be divided into quarters as follows:12:01 a.m. to 6:00 a.m.; 6:01 a.m. to 12 noon; 12:01 p.m. to 6:00 p.m.; and 6:01 p.m. to 12 midnight.To be given credit for a quarter day of travel, a traveler must have been on travel status for at least two hours in that quarter.

2. SUBSISTENCE (MEALS AND EXPENSES METHOD)

Travelers will be reimbursed under this method for the reasonable costs of lodging and meals. The total cost per day generally should not exceed the maximum rate of $175 for lodging (exclusive of taxes) plus the applicable meal per diem rate found at http://rf-web.tamu.edu/forms/mealrt1.html (depending on the city) for meals (see 2.b.). Requests to exceed the maximum lodging rates listed must be supported by a written statement explaining the circumstances that caused the existing rate to be inadequate and will be subject to TAMRF approval. Based on Federal Travel Regulations, requests for hotel reimbursements of more than 300% over the standard allowable rate of $175/night are unallowable.

a. LODGING

Itemized receipts for lodging and a statement showing $0 balance are required. Please note that express checkout receipts do not have a $0 balance and are not sufficient receipts. If receipts have been lost or destroyed, a statement explaining the circumstances shall be furnished with the expense account form, including the name and address of the lodging facility, the dates the lodging was obtained, and the cost incurred.

Allowable lodging expenses will be based on the single room rate for the lodging used.

Advisory Note: Within the State of Texas, employees of the various Parts of the Texas A&M University System, and employees of TAMRF may be entitled to an exemption from state hotel occupancy taxes. In order to take advantage of this, the traveler must present an exemption certificate to the desk clerk at the time of check-in. Many hotels will not honor the exemption if it is presented at check-out. The form can be found at: http://rf-web.tamu.edu/forms/files/Travel/hotelocc.pdf.

b. MEALS

The IRS maximum daily allowance for meals is $64, $59, $54, $49, $44, or $39 depending on IRS classification of the area. See Attachment IV or see http://rf-web.tamu.edu/forms/mealrt1.html
for a current list of locations. Cities not listed in Attachment IV are considered Low Cost. The per diem rates include taxes and tips to food servers.

This allowance is payable to the traveler without itemization of expenses or receipts. The breakdown is a follows:

$64/day:
Breakfast $13 Lunch $19 Dinner $32

$59/day:
Breakfast $12 Lunch $17 Dinner $30

$54/day:
Breakfast $11 Lunch $16 Dinner $27

$49/day:
Breakfast $10 Lunch $14 Dinner $25

$44/day:
Breakfast $ 9 Lunch $13 Dinner $22

$39/day:
Breakfast $ 8 Lunch $12 Dinner $19

Breakfast will be reimbursed if traveler leaves before 7:00 a.m. or returns after 9:00 a.m.

Lunch will be reimbursed if traveler leaves before noon or returns after 1:00 p.m.

Dinner will be reimbursed if traveler leaves before 6:00 p.m. or returns after 7:00 p.m.

If allowable under the terms of the funding source, the maximum meal allowances may be exceeded but must be reasonable. Any excess amounts above the $39 and $64 maximums must be reported as income to the IRS, unless the traveler submits meal receipts.

Where the traveler has receipts for the meals, the reimbursements are no longer considered on a "per diem" basis and the allowance may be exceeded. An actual meal over the allowable federal meal rate may be claimed up to 300% of the rate set by the Federal Travel Regulations, with itemized receipts and a written explanation of the reasonableness of the expense under the particular circumstances. Monthly credit card statements alone are not acceptable as supporting documentation. IRS regulations state that only one method of meal reimbursement may be claimed in any one calendar day, i.e., on any day where actual meal expenses are claimed, all meals for that day must be claimed at actual expense, and receipts must be submitted for all three meals on that day regardless of the amount. Any charges on the receipts for alcoholic beverages must be deducted before submitting a claim.

NOTE: IRS regulations state that meals claimed for non-overnight trips are to be reported as taxable income.

C. COMMUNICATIONS

Costs incurred on a cash basis for telecommunications for account business may be claimed; however, when these costs amount to more than $75, they must be documented either with receipts or a log. Internet usage fees are an allowable expense as long as project business is being conducted. Since travelers can be provided with a special telephone billing number, it is usually more desirable to charge communication against this number when possible.

D. OTHER MISCELLANEOUS EXPENSES

1. Registration fees (for conferences, meetings, etc.) Supporting documentation should include a receipt from the conference sponsor and proof of payment.

Based on IRS guidelines any other single expenditure over $75 for any allowable incidental expense must have a receipt in order to be reimbursed. Examples of allowable incidental expenses include, but are not limited to, the following:

2. Miscellaneous supplies (not office supplies)

3. Fees for traveler's checks/currency exchange. When a loss is incurred in currency exchange, the loss may be claimed.

4. Porterage and special transportation for account equipment and materials

5. Postage for official mail

6. Gasoline for rental cars

7. Laundry/dry cleaning: Allowed for trips incurring a minimum of four consecutive nights on official travel.

E. UNALLOWABLE EXPENSES

Reimbursement will NOT be made for the following:

1. Entertainment expenses and non-project related social activities such as tours, dances

2. Parking tickets/fines or speeding tickets/fines

3. Alcoholic beverages

4. Gasoline purchases for personal vehicles when claiming mileage

5. Personal items purchased due to lost/delayed baggage

6. Office Supplies

7. Memberships - according to Federal guidelines memberships are not allowable unless their applicability to the special circumstances or purpose of the project is clearly established in the scope of work.

1. RENTAL VEHICLES

Rental vehicles should be used only when necessary to obtain economical or practical transportation (i.e., when it would cost more to travel by taxi, bus, etc.). The cost of Collision Damage Waiver (CDW) is reimbursable. When leasing vehicles in foreign countries, it is advisable to purchase all available and reasonable levels of insurance including Personal Accident Liability Insurance (PAI). Itemized receipts are required.

2. AIR TRANSPORTATION

Traveler must comply with the requirement that U.S. flag air carriers be used by domestic grantees to the maximum extent possible when commercial air transportation is the means of travel between the United States and a foreign country or between foreign countries when the cost is chargeable to a federally funded account, unless the terms of that agreement state otherwise. U.S. air carrier service also includes service provided under a code shared agreement with a foreign air carrier in accordance with Title 14, Code of Federal Regulations when the ticket, or documentation for an electronic ticket, identifies the U.S. flag carrier's designator code and flight number. If travelers make their own airline arrangements on a non-U.S. air carrier which results in reimbursement of airfare to them, the completed certification must be attached to the travel expense voucher or reimbursement will not be made for expenses incurred for air travel on the non-U.S. air carrier. The certification form can be found at http://rf-web.tamu.edu/forms/files/Travel/Foreign%20Flag%20Carrier%20Justification(i).pdf.

According to Federal Travel Regulations (Section 301-10.139) foreign air carrier service may not be used solely based on the cost of the ticket.

Economy/coach or other special discount fares are to be used when available. If a fare above economy/coach class is used, an explanatory note must be attached to the expense account.

Air travel may be charged directly to TAMRF at local Bryan/College Station travel agencies. The agency must be informed of the proper account number to which the expenses will be charged.

Airline ticket stubs must be attached to the expense account regardless of the manner of payment for the ticket.

3. TAXICAB, LIMOUSINE, BUS

Taxi, limousine and bus fares must be itemized. Limousine service from city to city will be used only when other practical means (i.e., train, bus) are not available or limousine service is more economical. Based on IRS guidelines receipts are required for any single fare over $75.

4. TRAIN

Itemized receipts must be submitted.

5. MISCELLANEOUS

Parking fees are allowable for vehicles when receipts are submitted.

D. PER DIEM-INTERNATIONAL TRAVEL

Maximum per diem rates for foreign areas, as specified by U.S. Department of State Standardized Regulations, shall apply. It is the responsibility of the traveler to obtain these rates from the TAMRF Travel Branch in advance of the trip.

1. Calculation of Per Diem en Route

Per diem for international en route travel time will be calculated as follows:

The en route per diem rate will be $152. This rate will begin at the time of departure from home, office, or other official point and will end upon arrival at the foreign destination.

The en route per diem rate resumes at the beginning of the quarter following departure from the foreign location (if at least two hours were spent in that quarter at the location) and ends upon arrival at home, office or other official point.

2. Calculation of Per Diem at Foreign Location

For travel outside the continental United States, per diem is based on actual elapsed time rather than calendar days. Total elapsed hours are divided by six to determine the number of quarters. For purposes of per diem reimbursement, partial quarters of two hours or more will be considered as one full quarter. Less than two hours is not reimbursable.

NOTE: When a traveler's schedule includes personal travel, reimbursement will be equivalent to that for the officially approved schedule (i.e., most direct route).

E. SUBSISTENCE-INTERNATIONAL TRAVEL

Subsistence expense reimbursement may be allowed for the same types of expenses that are covered by the per diem allowance provided that such expenses are determined to be actual and necessary expenses incidental to the particular travel assignment. It is the traveler's responsibility to obtain maximum foreign subsistence rates in advance of the trip from the TAMRF Travel Branch.

When subsistence is claimed, the employee shall itemize on the travel voucher each expense for which reimbursement is claimed on a daily basis. Receipt requirements for other expenditures (i.e., lodging, etc.) are the same as for domestic travel.

Based on Federal Travel Regulations subsistence shall be limited to no more than 300% over the applicable maximum per diem established by the U.S. Department of State and found at http://www.state.gov/m/a/als/prdm/.