ky employee travel reimbursement

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200 KAR 2:006. Employees' reimbursement for travel

      Section 1. Definitions. (1) "Agency" means a budget unit.

      (2) "Agency head" means the elected or appointed head of a budget unit.

      (3) "Approval" means approval granted in either written or electronic format.

      (4) "Cabinet" means the Finance and Administration Cabinet.

      (5) "Division" means the Division of Statewide Accounting Services, Office of the Controller, Finance and Administration Cabinet.

      (6) "High rate area" means a city, state, or metropolitan area in which it has been recognized that higher meal costs and lodging rates have historically prevailed, and that has been designated by the Secretary of the Finance and Administration Cabinet as a high rate area and included in the cabinet's policies and procedures manual incorporated by reference in 200 KAR 5:021.

      (7) "Incidental expense" means unexpected minor expenses arising from travel situations, or minor expenses authorized by an agency head to be reimbursed to an employee as a matter of efficiency or convenience.

      (8) "Lodging receipt" means any preprinted invoice, from a hotel or motel or type of lodging, showing the date of service, the amount charged for the service, the location where the service was performed, and a description of the expenditure.

      (9) "Others in the official service of the commonwealth" means individuals who:

      (a) Are not state employees as defined in KRS Chapter 18A;

      (b)1. Are traveling on official business for the commonwealth; or

      2. Officially represent a state agency, at the direction or request of a state official authorized to give the direction or make the request; and

      (c) Are not contractors who are entitled to reimbursement for travel and related expenses only as provided in their contracts with the commonwealth.

      (10) "Receipt" means any preprinted invoice, from a hotel, motel, restaurant or other establishment, showing the date of service, the amount charged for the service, the location where the service was performed and a description of the expenditure.

      (11) "Residence" means address of the employee designated in the official records of the Personnel Cabinet.

      (12) "Secretary" means the Secretary of the Finance and Administration Cabinet.

      (13) "Subsistence" means amounts expended by a state officer, agent, employee, or other person authorized to receive reimbursement out of the State Treasury for meals, such as tax and tips, while traveling on official state business, except for any meals which may be included in charges for lodging or in registration fees paid by or on behalf of a state officer or employee.

      (14) "Subsistence or incidental receipt" means an itemized receipt for meals or incidental expenses showing the date of service, amount charged, and the name of the establishment.

      (15) "Travel software" means the software used by the commonwealth to process travel authorizations and travel reimbursement documents.

      Section 2. General. (1) Affected agencies. Except as otherwise provided by law, this administrative regulation shall apply to all departments, agencies, boards, and commissions, and institutions of the executive branch of state government, except state-supported universities. It shall not apply to the legislative and judicial branches and their employees.

      (2) Enforcement.

      (a) Each agency head shall be responsible for ensuring that travel reimbursement conforms to the provisions of this administrative regulation and that all travel expense from that agency is as economical as is feasible.

      (b) A person who travels on official state business shall:

      1. Identify if reimbursement is being requested based on Section 7 or 8 of this administrative regulation;

      2. Prior to trip, create a Travel Authorization (TE, TEI, TEO, or TEC), if required;

      3. After travel, create a Travel Payment Voucher (TP or TPI) document for reimbursement of business related expenses;

      4. Maintain records and receipts to support the claim; and

      5. Take sufficient personal funds to defray the travel expense.

      (c) The secretary or designee may:

      1. Disallow or reduce the amount of a claim that violates the provisions of this administrative regulation; or

      2. Require written justification for amounts claimed by an agency for its employee.

      (d) The secretary or his designee may authorize reimbursement for an employee's actual and necessary expenses for authorized travel if the head of the agency, or designee, submits a written determination that establishes the reimbursement is:

      1. Required to avoid an undue economic hardship on the employee; or

      2. Economically advantageous for the commonwealth.

      (3) Eligibility. Except as provided by state law or by this administrative regulation, reimbursement shall not be claimed for expenses of any person other than state officers, members of boards and commissions, employees, bona fide wards, or other persons in the official service of the commonwealth. Only necessary expenses of official travel authorized by an agency head or designee shall be reimbursed.

      (4) Interpretation. All final interpretations of this administrative regulation shall be made by the secretary. These determinations shall be the final and conclusive interpretation adopted by the agency.

      Section 3. Work Station. (1) The official work station of an employee assigned to an office shall be the street address where the office is located.

      (2) The official work station of field employees shall be established by the agency head, based solely on the best interests of the commonwealth.

      (3) If an employee is permanently reassigned or is stationed at a new location two (2) months, the new location shall become that employee's official work station.

      Section 4. Authorizations. (1) For travel in Kentucky, or outside Kentucky, but within the United States or its possessions, or Canada, the person requesting reimbursement shall obtain authorization from the agency head or a designated representative as authorized by Secretary's Order S97-451.

      (2) Travel to a bordering state that does not require airfare or an overnight stay shall be authorized in the same manner as travel in Kentucky.

      (3) Travel expenses shall be reimbursed if travel was authorized in advance as provided by subsections (4), (5), and (6) of this section.

      (4) If direct billing is to be utilized for state park and motor pool expenses, authorization shall be requested on a Travel Authorization (TE or TEI) document.

      (5) For travel outside of Kentucky, authorization shall be requested on Travel Authorization (TEO) document.

      (6) For travel outside the United States, its possessions or Canada the person requesting reimbursement shall have obtained authorization from:

      (a) The agency head or a designated representative;

      (b) The secretary or a designated representative; and

      (c) The governor or a designated representative.

      (7) A travel request for travel specified in subsections (4) and (5) of this section shall be received by the agency or cabinet at least five (5) working days before the start of travel.

      Section 5. Transportation. (1) Economy shall be required.

      (a) State officers, agents, employees, and others in the official service of the commonwealth shall use the most economical, standard transportation available and the most direct and usually-traveled routes. Expenses added by use of other transportation or routes shall be assumed by the individual.

      (b) 1. Round-trip, excursion or other negotiated reduced-rate rail or plane fares shall be obtained if practical.

      2.a. Tickets prepaid by the commonwealth shall be purchased through agency business travel accounts provided by a major charge card company or commercial travel agencies.

      b. Tickets purchased through the Internet shall be paid by the traveler and reimbursed on a Travel Payment Voucher (TP or TPI).

      3. Exceptions may be made with the approval of the agency head if other arrangements will be in the best interest of the commonwealth.

      4. Agencies shall be billed monthly by the charge card company.

      5. Related payments shall be processed on Vendor Payment Voucher (P1) document.

      (2) State vehicles. State-owned vehicles with their credit cards shall be used for state business travel if available and feasible. Mileage payment shall not be claimed if state-owned vehicles are used.

      (3) Privately-owned vehicles. Mileage claims for use of privately-owned vehicles shall be allowed if a state vehicle was not available or feasible.

      (4) Buses, subways. For city travel, employees shall be encouraged to use buses and subways. Taxi fare shall be allowed if more economical transportation is not feasible.

      (5) Airline travel. Commercial airline travel shall be the lowest negotiated coach or tourist class. Additional expense for first-class travel shall not be reimbursed by the state. Payment shall be made in accordance with subsection (1)(b) of this section.

      (6) Special transportation.

      (a) The cost of hiring cars or other special conveyances in lieu of ordinary transportation shall be allowed if written justification from the employee is submitted and approved by the agency head or his designated representative.

      (b) Privately-owned aircraft may be used if it is determined to be to the advantage of the state, measured both by travel costs and travel time.

      (c) An employee may submit a written request for approval from the State Controller for an increased reimbursement rate greater than that calculated in Section 7, if the employee drives a personal vehicle modified to:

      1. Facilitate operation by altering controls for the brakes, accelerator, or steering wheel; or

      2. Allow a driver to enter the vehicle by installing a wheelchair lift, hoist, or ramp.

      Section 6. Accommodations. (1) Lodging shall be the most economical, as determined by considering location of the lodging.

      (2) Facilities providing special government rates or commercial rates shall be used if feasible.

      (3) State-owned facilities shall be used for meetings and lodging if available, practicable and economical.

      (4) Location. Cost for lodging within forty (40) miles of the claimant's official work station or home shall be reimbursed if:

      (a) In attendance at a conference; and

      (b) The lodging is a necessary expense of official travel, in accordance with Section 2(2)(d) of this administrative regulation.

      (5) Group lodging, by contract.

      (a) State agencies and institutions may contract with hotels, motels and other establishments for four (4) or more employees to use a room or rooms on official business. Group rates shall be requested.

      (b) The contract may also apply to meals and gratuities. The contract rates and the costs of rooms and meals per person shall not exceed limits set in Section 7 of this administrative regulation.

      (c) The traveler shall not claim reimbursement or subsistence for room and meals paid direct to an establishment providing these services.

      (d) Payment shall be made on a Vendor Payment Voucher (P1) document and shall not include personal charges of employees or others in the official service of the commonwealth.

      (e) Payment shall be made to the hotel, motel, or other establishment.

      (f) Contracted group meeting rooms and lodging and meal charges shall be exempt from Kentucky sales tax and the agency sales-use tax number assigned by the Department of Revenue shall be specified on the payment document.

      (g) Tax exempt numbers shall not be used by individual employees to avoid point of sale payment of Kentucky sales tax connected with lodging costs. Sales tax payments shall be reimbursed on Travel Payment Voucher (TP or TPI) document.

      (6) State parks. A state agency or institution using state park facilities may pay for rooms and meals by an Internal Travel Voucher (IIT) document to transfer funds, within the limits of this administrative regulation.

      Section 7. Reimbursement Rates. (1) The following persons shall be exempted from the provisions of this section:

      (a) Governor;

      (b) Governor’s staff;

      (c) Lieutenant governor;

      (d) State employees traveling on assignment with the governor, lieutenant governor, elected constitutional officers, or cabinet secretaries;

      (e) Elected constitutional officers;

      (f) Cabinet secretaries;

      (g) State officers and employees authorized to travel outside the United States;

      (h) Members of statutory boards and commissions; and

      (i) Others in the official service of the commonwealth.

      (2) Lodging.

      (a) Except as provided in paragraph (b) of this subsection, a state officer or employee shall be reimbursed for the actual cost of lodging if the:

      1. Lodging is determined to be the most economical; and

      2. State officer or employee has provided the hotel, motel, or other establishment’s receipt to be reimbursed for the travel expenses.

      (b) Reimbursement for lodging shall not exceed the cost of a single room rate, except that if employees share lodging, each employee shall be reimbursed the lesser of single rate or one-half (1/2) the double rate.

      (3) Subsistence and incidentals.

      (a) Breakfast and lunch. A state officer or employee shall be eligible for reimbursement for subsistence for breakfast and lunch expenses while traveling in Kentucky, if authorized work requires an overnight stay and absence during the mealtime hours established by paragraph (d) or (e) of this subsection. An employee shall be in travel status during the entire mealtime. For example, to be eligible for breakfast reimbursement, an employee shall leave at or before 6:30 a.m. and return at or after 9 a.m. This requirement shall apply to all meals.

      (b) Dinner expenses. A state officer, or employee shall be eligible for reimbursement for dinner expenses while traveling in Kentucky, if authorized work requires an absence:

      1. At a destination more than forty (40) miles from the individual's work station and home; and

      2. During the mealtime hours established by paragraph (d) or (e) of this subsection.

      (c) A state officer or employee shall be eligible for reimbursement for meals while on authorized travel outside Kentucky, but within the United States, its possessions or Canada, at the reimbursement rates established in paragraphs (d) and (e) of this subsection. An employee shall be in travel status during the entire mealtime. For example, to be eligible for breakfast reimbursement, an employee shall leave at or before 6:30 a.m. and return at or after 9 a.m. This requirement shall apply to all meals.

      (d) Reimbursement for non-high rate areas.

      1. Breakfast: authorized travel 6:30 a.m. through 9 a.m. - seven (7) dollars.

      2. Lunch: authorized travel 11 a.m. through 2 p.m. - eight (8) dollars.

      3. Dinner: authorized travel 5 p.m. through 9 p.m. - fifteen (15) dollars.

      (e) Reimbursement for high rate areas.

      1. Breakfast: authorized travel 6:30 a.m. through 9 a.m. - eight (8) dollars.

      2. Lunch: authorized travel 11 a.m. through 2 p.m. - nine (9) dollars.

      3. Dinner: authorized travel 5 p.m. through 9 p.m. - nineteen (19) dollars.

      (f) A state officer or employee authorized to travel outside the United States, its possessions, or Canada shall be reimbursed for their actual and necessary expenses for subsistence.

      (g) A state officer or an employee may, with prior approval of the agency head or designee, be reimbursed for the actual cost charged for meals, if the individual is assigned to attend meetings and training sessions.

      (h) Gratuities may be reimbursed if:

      1. The total payment of the meal and gratuity do not exceed the limits established in paragraphs (d) or (e) of this subsection; and

      2. The gratuity does not exceed twenty (20) percent of the cost of the meal.

      (i) Lodging receipts, or other credible evidence, shall be attached to the Travel Payment Voucher (TP or TPI).

      (4) Transportation expenses.

      (a) Reimbursement for authorized use of a privately-owned vehicle shall be:

      1. At the rate of thirty-eight (38) cents per mile until October 1, 2005;

      2. Adjusted based on the American Automobile Association (AAA) Daily Fuel Gauge Report for Kentucky for regular grade gasoline. The rate shall be adjusted on January 1, April 1, July 1, and October 1 each calendar year based on the average retail price of regular grade gasoline for the week beginning on the second Sunday of the prior month as follows:

      a. If the fuel cost is between one (1) cent and one dollar forty-nine and nine-tenths cents ($1.499), the employee shall be reimbursed thirty-six (36) cents per mile;

      b. If the fuel cost is between one dollar fifty cents ($1.50) and one dollar sixty-nine and nine-tenths cents ($1.699), the employee shall be reimbursed thirty-seven (37) cents per mile;

      c. If the fuel cost is between one dollar seventy cents ($1.70) and one dollar eighty-nine and nine-tenths cents ($1.899), the employee shall be reimbursed thirty-eight (38) cents per mile;

      d. If the fuel cost is between one dollar ninety cents ($1.90) and two dollars nine and nine-tenths cents ($2.099), the employee shall be reimbursed thirty-nine (39) cents per mile;

      e. If the fuel cost is between two dollars ten cents ($2.10) and two dollars twenty-nine and nine-tenths cents ($2.299), the employee shall be reimbursed forty (40) cents per mile; or

      f. If the fuel cost is greater than two dollars twenty-nine and nine-tenths cents ($2.299), the amount the employee is reimbursed shall increase one (1) cent for every twenty (20) cent increase in the rate; and

      3. Not exceed the cost of commercial coach round-trip airfare.

      (b) Mileage for in-state travel shall be based on the "Kentucky Official Highway Map", mileage software or MapQuest website. Out-of-state mileage shall be based on the most recent edition of the "Rand McNally Road Atlas", mileage software or MapQuest Web site.

      (c) Reimbursement for the actual cost of commercial transportation shall be made upon submission of receipts with the Travel Payment Voucher (TP or TPI).

      (d) Reimbursement for use of privately-owned aircraft shall be made if, prior to use, written justification was submitted to and approved by the agency head, or a designated representative.

      (e) A maximum of twenty (20) dollars per night for parking or camping charges for camping vehicles shall be reimbursed.

      (f) 1. Actual parking, bridge and highway toll charges shall be reimbursed.

      2. A toll receipt for authorized in-state travel by two (2) axle vehicles shall not be required.

      (g) Reimbursement shall be made for reasonable incidental expenses for:

      1. Baggage handling;

      2. Delivery of baggage to or from a common carrier, lodging or storage; and

      3. Overweight baggage charges, if the charges relate to official business.

      (5)(a) Registration fees required for admittance to meetings shall be reimbursed.

      (b) If a registration fee entitles the registrant to meals, claims for those meals shall be reduced accordingly.

      (6)(a) Telephone and telegraph costs for necessary official business shall be reimbursed.

      (b) Telephone calls to agency central offices shall be made through:

      1. Agency 800 and 888 numbers, if available;

      2. A state government telephone credit card; or

      3. Lowest available service.

      (7) Other incidental expenses may be allowed by the agency head or designee if they are determined to be necessary expenses of official travel.

      Section 8. Actual and Necessary Expenses. (1) The following persons shall be eligible for actual and necessary expenses:

      (b) Governor's staff;

      (d) Elected constitutional officers;

      (e) Cabinet secretaries;

      (f) State employees traveling on assignment with the governor, lieutenant governor, elected constitutional officers, or cabinet secretaries;

      (g) State officers and employees authorized to travel outside the United States, its possessions or Canada;

      (2)(a) Actual and necessary expenses of official business travel shall be reimbursed upon submission of receipts for items over ten (10) dollars. The secretary may reduce the amount of any actual expense to be reimbursed if the secretary determines that the expense is unreasonably excessive.

      (b) Actual and necessary expenses for official business travel shall include:

      1. Lodging;

      2. Meals;

      3. Commercial transportation;

      4. Taxes related to actual and necessary expenses; and

      5. Reasonable gratuities.

      (c) A credit card receipt shall be accepted for a meal if the receipt prepared by the establishment clearly shows that it is a receipt for a meal.

      (d) Reimbursement for official use of a privately-owned vehicle shall be:

      (e)1. The governor and cabinet secretaries may be reimbursed for actual and necessary costs of entertaining official business guests, upon certification of these expenses to the secretary or designee.

      2. The secretary or the secretary's designee may:

      a. Question a claim for reimbursement; and

      b. Reduce the amount to be reimbursed, if the secretary determines that it is unreasonably excessive.

      (f) An employee of the Economic Development Cabinet or the Commerce Cabinet shall be reimbursed for actual and necessary costs of entertaining official business guests of the commonwealth if the costs were:

      1. Related to the promotion of industry, travel, or economic development;

      2. Substantiated by receipts; and

      3. Certified by the head of the cabinet.

      Section 9. Mileage. (1) Mileage commuting between home and work station shall not be paid.

      (2)(a) If an employee's point of origin for travel is the employee's residence, mileage shall be paid for the shorter of mileage between:

      1. Residence and travel destination; or

      2. Work station and travel destination.

      (b) If an employee's point of origin for travel is the employee's workstation, and after proceeding to a travel destination, the employee's final destination is the employee's residence, mileage shall be paid for the shorter of mileage between:

      2. Workstation and travel destination.

      (3) Vicinity travel, and authorized travel within a claimant's work station shall be listed on separate lines on the Travel Payment Voucher (TP or TPI) document.

      Section 10. Travel Documents. (1) Travel software shall have three (3) types of authorizations:

      (a) TE or TEI for in-state travel;

      (b) TEO for out-of-state travel; and

      (c) TEC for out-of-country foreign travel.

      (2) A traveler shall create a:

      (a) Travel authorization (TE or TEI) document if a state park facility or a motor pool vehicle will be used or if a registration fee is to be paid in advance.

      (b) Travel authorization (TEO) document for an out-of-state trip.

      (c) Travel authorization (TEC) document for an out-of-country trip.

      (3) A contract for group accommodations shall be made on the standard form used by the establishment providing the services.

      (4) Authorization for reimbursement of others in the official service of the commonwealth shall be requested on:

      (a) A Vendor Payment Voucher (P1) document; or

      (b) A Travel Payment Voucher (TP or TPI) document.

      (5) A Travel Payment Voucher (TP or TPI) document shall be used to claim reimbursement for travel expenses.

      (6) The Travel Payment Voucher (TP or TPI) document shall be limited to the expenses made by one (1) person for the:

      (a) Traveler; and

      (b) If applicable, another person:

      1. Who is a ward of the commonwealth; or

      2. For whom the traveler is officially responsible.

      (7) A Travel Payment Voucher (TP or TPI) document for expenses made for a person specified in subsection (6)(b) of this section shall include the person's:

      (a) Name; and

      (b) Status or official relationship to the claimant's agency.

      (8)(a) A Travel Payment Voucher (TP or TPI) document shall be submitted:

      1. For one (1) major trip; or

      2. Every two (2) weeks for employees that are in travel status for an extended period.

      (b) A Travel Payment Voucher (TP or TPI) document shall include:

      1. Social Security number of the claimant; and

      2. Purpose of each trip.

      (c) A Travel Payment Voucher (TP or TPI) document shall be signed and dated, or entered electronically and approved by the:

      1. Claimant; and

      2. Agency head or authorized representative.

      (d) If monthly expenses total less than ten (10) dollars, a Travel Payment Voucher (TP or TPI) may include expenses for six (6) months of a fiscal year.

      (e) A Travel Payment Voucher (TP or TPI) document shall be:

      1. Legibly printed in ink or typed; or

      2. Processed electronically through travel software.

      (f) A receipt shall provide the following information for each expense:

      1. Amount;

      2. Date;

      3. Location; and

      4. Type.

      (g) Receipts shall be maintained at the agency if documents are processed electronically.

      (h) If leave interrupts official travel, the dates of leave shall be stated on the Travel Payment Voucher (TP or TPI).

      Section 11. Incorporation by Reference. (1) The following material is incorporated by reference:

      (a) "Travel Payment Voucher (TP or TPI) document (1999)";

      (b) "Travel Authorization (TE or TEI) document for in-state travel (1999)";

      (c) "Travel Authorization (TEO) for out-of-state travel (1999)";

      (d) "Travel Authorization (TEC) document for out-of-country travel (1999)";

      (e) "Vendor Payment Voucher (P1) (1999)";

      (f) "Internal Travel Voucher (IIT) document (1999)";

      (g) "Kentucky Official Highway Map (2004)";

      (h) "Rand McNally Road Atlas (2001)"; and

      (i) "Secretary's Order S97-451, November 1, 1996".

      (2) This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Division of Statewide Accounting Services, Office of the Controller, Finance and Administration Cabinet, Capitol Annex Building, Room 484, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30 p.m. (8 Ky.R. 997; eff. 5-5-1982; Am. 16 Ky.R. 2252; 2649; eff. 6-10-90; 19 Ky.R. 971; 1737; eff. 1-13-93; 22 Ky.R. 779; eff. 12-7-95; 24 Ky.R. 922; eff. 12-15-97; 26 Ky.R. 862; 1114; eff. 12-16-99; 27 Ky.R. 2220; 2704; eff. 4-9-2001; 31 Ky.R. 135; 730; 927; eff. 11-22-04; 32 Ky.R. 116; 472; 712; 932; 1385; eff. 3-3-06.)

      RELATES TO: KRS 44.060, 45.101

      STATUTORY AUTHORITY: KRS 44.060, 45.101

      NECESSITY, FUNCTION, AND CONFORMITY: KRS 45.101 authorizes the Finance and Administration Cabinet to promulgate an administrative regulation that establishes requirements and reimbursement rates for the travel expenses of state employees. KRS 44.060 requires the secretary to promulgate administrative regulations fixing the amount allowed for the expense of traveling in a motor vehicle in the discharge of official state duties. This administrative regulation establishes the eligibility requirements relating to rates and forms for reimbursement of travel expense and other official expenses out of the State Treasury.

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Employee Travel Expense and Reimbursement

Procedure Number: 5.8.1-P

Current Effective Date: 08/01/2023

Original Effective Date: 01/01/2015

Revision Dates: 07/01/2016, 10/01/2017; 07/01/2019, 3/20/2020, 12/07/2020, 07/23/2021, 04/18/2022, 05/01/2022, 06/15/2022, 01/01/2023, 08/01/2023

Revision Number: 11

Revision Summary: update to BA850 process

Responsible Official: Vice President, Administrative Services

References: Includes Prior Business Procedure 8.4

To outline requirements for reimbursement by KCTCS for out-of-pocket expenses incurred while on official KCTCS business travel and other purchases made for approved bona fide business purposes.

This is a mandatory procedure that applies to all KCTCS employees.

3. Pre-Travel Authorization Requirements

In-state travel:

• No authorization form is required to be attached for the System Office audit level. However, all employees traveling on KCTCS business or who expect reimbursement from KCTCS for travel expenses shall have supervisory approval. Otherwise, KCTCS may deny the reimbursement request in whole or in part.

Out-of-state travel:

• All overnight out-of-state travel reimbursement requests shall have a BA25 (Out-of-State Travel Authorization) form attached, signed and dated by the college president/System Office cabinet member and by the employee traveling.
• Both the event and the lodging shall be outside of Kentucky to be considered out-of-state travel.

3.3 Out-of-country travel:

Out-of-country travel:

• See Administrative Policy 3.3.20.1 (Travel Abroad Policy) and Administrative Procedure 3.3.20.1-P (Travel Abroad Review and Approval Procedure).
• See Administrative Procedure 5.2.1-P (Insurance), Section 8 (International), for securing international travel insurance.
• Travel dates and destination shall be given to the KCTCS Office of Facilities Support Services at least 30 days prior to travel for insurance purposes.
• See section 3.5 of this procedure for additional requirements regarding student international travel.
• Out-of-country travel using federal funds shall adhere to the Fly America Act in accordance with Title 49 of the US Code, Subtitle VII, Part A, subpart I, Chapter 401, 40118, Government Financed Air Transportation.

Exceptions and requirements:

• KCTCS will only reimburse for most economical forms of travel, regardless of the amount submitted for reimbursement.
• Exceptions to this or any other procedure shall have written approval from the KCTCS Assistant Vice President of Business Services/COO.
• See Administrative Procedure 5.1.16-P (Direct Billing or Procurement Card Purchase of Accommodations or Meals).
• Requests shall go through the KCTCS Assistant Vice President of Business Services/COO. 
• See Administrative Procedure 5.1.17-P (Rental Vehicles).
• Shall attach approval from college president/KCTCS Assistant Vice President of Business Services/COO.
• Refer to Administrative Procedure 5.8.2-P (Moving and Temporary Assignment Expense Reimbursement).
• KCTCS Assistant Vice President of Business Services/COO shall approve.

Additional KCTCS International travel abroad requirements:

• KCTCS may deny any expenses submitted for reimbursement or payment in connection with travel abroad programs not in compliance with applicable policy and procedure.
• KCTCS students traveling out-of-country per a recognized approved KCTCS study abroad program shall complete a KCTCS Insurance Form and Emergency Contact Information Form.
• See Travel Abroad Review and Approval procedure, 3.3.20.1-P .
• Faculty/staff who are coordinating international student travel may not hold travel funds collected for student travel in a personal checking account or banking account under that faculty or staff member’s name. Doing so violates Administrative Procedure 5.3.9-P (Cash Accounting & Handling) provisions regulating cash handling.
• Stipends paid to the travel coordinator: If a faculty or staff member receives a stipend beyond the cost of travel for serving as the international travel/study abroad leader, those funds are taxable under IRS code and regulation. The third-party agency shall submit a 1099 for tax purposes for that individual.
• Colleges that create student organizations that maintain funds for international travel/study abroad shall follow guidelines under Administrative Procedure 5.7.11-P (Student Organization Compliance and Repair).

4. Deadlines

All expense reimbursement reports should be submitted within 45 days of the travel or purchase.

• Fiscal year-end (June 30) deadlines may be shorter than 45 days.
• KCTCS year-end processing deadlines are distributed well in advance to all departments by the office of the KCTCS Assistant Vice President of Business Services/COO.

Mileage is not reimbursed for commuting between the employee’s home and primary work location.

KCTCS or state-owned vehicles with fuel credit cards should be used if available and feasible.

Personal vehicle use while on official KCTCS business is reimbursed at a rate of $0.52 per mile (2022); between the employee’s official work location and the destination, unless the employee left from home and home was closer to the destination.

Mileage to and from the airport for out-of-state trips is calculated the same as in Paragraph 5.3 above regardless of the day of the week or time of day.

• Only one round trip is reimbursable.

Mileage reimbursement can be requested for preapproved travel using a personal vehicle for KCTCS business, and covered under KCTCS’ accountable travel plan.

Employees who choose to drive a personal vehicle, when flying would have been more economical, will be reimbursed the amount of one coach airline ticket.

• No other expenses will be considered as part of the coach airline ticket quote – for example, baggage fees, parking, and mileage to the airport.
• Employee shall provide all pricing details for both modes of travel for comparison.

Vicinity mileage exceeding 20 total miles shall be listed separately, with originating and destination locations specified.

Mileage will be verified and calculated by the GPS Mileage Calculator in PeopleSoft by utilizing Oracle Maps when seeking reimbursement.  The expense type Mileage should be selected and the Mileage Calculator fields completed.  A single trip or round trip can be submitted for reimbursement.  To calculate the miles, follow the process outlines below:

• Mileage shall be calculated from employee's workstation unless employee traveled from home, in the event that home was closer.
• Enter the ending point address in the End Point field.  The format shall be Address, City, State.  Example:  300 North Main Street, Versailles, KY or 300 North Main St, Versailles KY.  Click Calculate GPS Distance.
• When seeking reimbursement for a round trip, select the plus sign in order to select the date of the return trip and the expense type as Mileage.  Follow the above format to enter starting and end point and click Calculate GPS Distance.  If the address is not entered in the same manner for both (such as not spelling Street or using an abbreviation for Street "St") then the mileage calculated may be slightly different in the calculation by a few miles.
• The traveler has the option to override the number of calculated miles by deleting what populated in the Miles field and entering a value.  If this option is chosen, then the traveler will be required to enter the reason that calculated mileage was overridden in the GPS Amt Override Comment field.

KCTCS encourages colleges to consider normal travel requirements of an employee’s job in compensation considerations. Colleges are encouraged to limit the utilization of KCTCS vehicles and mileage reimbursements to unusual travel needs outside of the employee’s regular day-to-day duties. When an employee shall utilize KCTCS vehicles or be reimbursed mileage, the following applies:

• Travel between worksites in the course of a workday is included in the KCTCS accountable plan and may be reimbursed as a non-taxable event at the college’s discretion.
• KCTCS vehicles may also be used under the KCTCS accountable plan, at the college’s discretion, when an employee travels between worksites in the normal course of their workday.
• If commuting is reimbursed or a KCTCS vehicle is used to commute, the college will report the corresponding mileage reimbursed or vehicle usage to payroll to allow for taxable wages to be assigned.

6. Air Travel

A KCTCS procurement card (procard) should be used to purchase airline tickets.

• Refer to Administrative Procedure 5.4.2-P (Procurement Card) for additional information on airline ticket purchases.
• Employees without access to a KCTCS procard should contact their local college business office for instructions.
• If it is impossible or impractical to use a procard, approval for reimbursement from the KCTCS Assistant Vice President of Business Services/COO shall be requested in advance and evidence thereof attached to the employee’s expense report.

Commercial airline travel shall be at the coach/economy class (lowest) rate.

• Additional or optional expenses are not reimbursable with the exception of baggage fees for one piece of non-overweight checked luggage.
• Frequent-flyer miles and airline travel vouchers are not reimbursable to employees for travel in connection with KCTCS business.
• KCTCS does not purchase airline vouchers or frequent-flyer miles.

Airfare purchases are to be charged to the fiscal year in which the travel occurs.

• If the travel occurs in a future fiscal year, the employee should contact KCTCS Financial Services for the reclassification of the expense to a prepaid expense for the next fiscal year.

7. Other Transportation

Travelers should use their best judgment to select the most economical form of transportation possible. The KCTCS Office of Business Services will only reimburse for most economical forms of travel, regardless of the amount submitted for reimbursement.

Ground transportation:

• All ground transportation expenses shall be necessary to the bona fide business purpose.
• Transportation costs for going to dinner and other personal choices is not reimbursable by KCTCS.

7.3 Rental cars:

Rental cars:

• See Administrative Procedure 5.1.17-P (Rental Vehicles) before renting a vehicle.  
• Email approval from the college president or KCTCS Assistant Vice President of Business Services/COO shall be attached.
• College Presidents shall obtain approval from the KCTCS Vice President of Administrative Services or the KCTCS Assistant Vice President of Business Services/COO before renting a vehicle.

Shuttle services to and from airport/hotel:

• Shuttle services are not an allowable item to be charged on the procard.
• KCTCS employee should seek reimbursement through regular KCTCS reimbursement process for shuttle charges.

A KCTCS procurement card (procard) should be used to pay necessary overnight stays for colleges participating in the procard lodging program. Colleges not participating in the procard lodging program should have employees secure and pay for approved lodging with their personal credit cards and then seek reimbursement.

• Lodging shall be more than 40 miles from the closer of the employee’s work location or home.
• Wifi may be reimbursed or paid on procard if a necessary business purpose is documented and approved by the employee’s supervisor.
• Employees should obtain pre-approval from supervisor prior to arranging lodging.
• A fully itemized receipt shall be obtained for hotel charges.
• Direct billing for multiple travelers (more than four) to the same event is the preferred method.
• Prepaid lodging shall be recorded in the year-end closing process if the travel occurs in a subsequent fiscal year.

The following procedures apply to KCTCS procard use for lodging:

• Lodging on procard is available to only KCTCS employees on approved work travel status.
• College employees without access to a KCTCS procard should contact the college business office and System Office employees should contact Business Services for instructions.
• If it is impossible or impractical to use a procard, approval for reimbursement from the KCTCS Assistant Vice President of Business Services/COO shall be attached.
• If a credit card authorization form is required, the cardholder shall not include full credit card # (only last 4 digits) nor furnish the 3 digit security code.
• The cardholder shall contact the hotel via phone after faxing the credit card authorization form and provide additional information verbally.
• Traveler should verify with the hotel that all information has been provided and the hotel has the information on file for the reservation.
• The KCTCS employee shall present a personal form of payment (personal credit card) at the time of check-in at hotel for all incidentals.
• When required by the lodging establishment, the traveler’s lodging stay may be posted to the procard in advance, provided there is a full refund cancelation policy in place.
• Parking at the hotel is an allowable procard item if on the hotel bill.
• The employee should sign the itemized hotel receipt as proof of review and documentation.
• Employees may use the KCTCS procard for bundled air flight/hotel accommodations with proof of cost savings.
• Employees may use procard for conference registrations that include lodging and meal deposit if these items cannot be excluded from the registration.

The following criteria shall apply when using alternative lodging, such as Airbnb or a similar service to arrange overnight accommodations.

• Employees are encouraged to exercise caution when considering alternative lodging. Use of such lodging will be at the employee’s own risk.
• Employees staying in alternative lodging shall act lawfully and professionally and treat the property with respect. Employees may be personally liable for any property loss or damage caused by their own negligence or misconduct.
• Employees using alternative lodging remain subject to all KCTCS policies and procedure including 2.0.2-P Employee Responsibilities and Corrective Action ; 3.3.1-P Anti-harassment & Discrimination Procedure ; 3.3.1A-P Title IX Sexual Harassment and Misconduct Procedure and 6.6-P Student Harassment or Discrimination Grievance Procedure . Additionally, employees shall ensure compliance with Administrative Procedure 5.1.20-P , in determining if alternative lodging could be deemed as a conflict of interest.
• Employees shall use their KCTCS email when making alternative lodging arrangements.
• Employees are responsible for ensuring with the lodging provider that the appropriate tax exemptions are applied.
• The rental of the property as alternative lodging is legal in the destination area.
• The cost of the alternative lodging is less than a standard hotel in the same area considering total cost, including cost of transportation. Such alternative lodgings are typically apartments/condos near larger urban locations, and since they are residential in nature, may result in increased travel time and higher transportation costs. This additional travel cost shall be included in the calculation when comparing lodging costs. Employees choosing to stay in alternative lodging shall obtain prior approval from the Chief College Business Officer and include supporting documentation of the alternative lodging’s lower cost.
• Be aware that alternative lodgings typically do not have set check-in or check-out times, amenities, instructions, etc. and each listing follows its own rules that could be misrepresented by the host. KCTCS/the College accepts no liability for damages resulting from fraud or misrepresentation by the property managers.
• Employees are encouraged to use filters when searching for alternative lodging properties to ensure that the potential property has adequate safety and accessibility features. Employees are also encouraged to communicate directly with the property owner prior to reserving the properties to eliminate any misunderstandings about the property.
• Employees should only stay in properties in safe, well-populated areas.
• For safety and security purposes, employees are discouraged from staying in alternative lodging in which the host will be present.
• If, at any point during the stay, the employee finds the property unsafe or otherwise inadequate, the employee will be responsible for arranging other accommodations. The employee shall notify their supervisor with the change to their accommodation as soon as possible.
• Alternative lodging is prohibited for trips where adults and minors are lodging in the same location.
• Employees are prohibited from selecting alternative lodging as a mechanism to permit family or other non-KCTCS individuals to travel with them.

Employees are reimbursed a per diem amount for meals that were not provided or included in conference registrations and that occurred while on official overnight business travel.

Internal Revenue Service (IRS) code limits the maximum reimbursable expenses for meals on departure and return days to 75% of the amount on other days as a fringe benefit without taxation. These rates include tax and gratuity:

• On departure/return days, the maximum amount to be claimed is $37.
• On other (in between) days the max is $49.
• On departure/return days, the maximum amount to be claimed is $42.
• On other (in-between) days the max is $56.
• On departure/return days, the maximum amount to be claimed is $56.
• On other (in-between) days the max is $74.
• On departure/return days, the maximum amount to be claimed is $61
• On other (in-between) days the max is $81. 

10. Registration Fees

A KCTCS procurement card (procard) should be used to pay conference and professional meeting registration fees in advance of the event.

• If this is not possible, the reason for using a personal payment method shall be approved in advance by the KCTCS Assistant Vice President of Business Services/COO.

Payment for registration fees shall be charged to the fiscal year in which the travel occurs.

•  If the travel occurs in a future fiscal year, the employee should contact KCTCS General Accounting Services staff for the reclassification of the expense to a pre-paid expense for the next fiscal year.

Registration for conferences that include memberships as part of the registration may be charged to a KCTCS procard.

• An exception is not needed to pay for these bundled registrations/memberships.
• The bona fide benefit to KCTCS shall be clearly stated.

11. Other Reimbursable Expenses

• Airport parking will be reimbursed at the lowest “economy” rate available at that airport.
• Parking will be paid by employee and submitted for reimbursement if not charged on the hotel bill.
• Hotel parking may be charged to a procard if included on the hotel invoice.
• Valet parking will only be reimbursed with accompanying circumstantial justification (e.g., availability, safety, or security), which will be reviewed by the KCTCS Assistant Vice President of Business Services/COO.

Communications

• Reimbursement for telephone, internet, and fax charges is for necessary official business only.
• KCTCS 800/877/888-numbers are only valid to use when traveling within the United States. Out-of-country travelers will not be able to call the toll-free numbers.
• The employee is allowed one “safe arrival” phone call after arrival at the destination when traveling out-of-state, not to exceed five minutes, if needed.

Professional and membership dues (not bundled with registration) shall be paid by the employee and reimbursed, per IRS code, to be nontaxable.

• These purchases should be approved in advance, with the bona fide benefit to KCTCS clearly stated.
• Tips for taxi and similar necessary ground transportation expenses used for official KCTCS business are reimbursable at a rate of 15-20% maximum.
• If a receipt is required to be attached (over $20), the tip shall be included on the receipt.
• Tips for meals are included in the per diem and are not independently reimbursable.
• Tips for necessary baggage handling and maid service may be reimbursed at a maximum rate of $2 per occurrence.
• A justification shall be included for the KCTCS Assistant Vice President of Business Services/COO’s review.

Group meals:

• Refer to Administrative Procedure 5.1.13-P (Employee Meals and Refreshments) and Administrative Procedure 5.1.14-P (Non-employee Meals, Refreshments, and Accommodations).
• Working meals
• Special event meals
• Refreshments
• Retirements.
• Attach a completed BA850 form or include all information from that form on the expense report.

Passport fees are not an allowable KCTCS expense and are not reimbursable.

Currency exchange fees:

• Employees should obtain foreign currency at a local bank without an exchange fee whenever possible.
• All reimbursements should be based on the currency exchange rate in effect on the day of return from the foreign country.
• Employees shall submit reimbursement claims in US Dollars.

Other items purchased:

• Shall include the bona fide business purpose and the reason for not using a procard.

12. Receipts and Other Documentation

Receipts or other credible evidence of payment for all expenses greater than $20 (other than mileage and per diem meals) shall be attached and are considered the official document of record for audit purposes.

An agenda or similar document should be attached when necessary to clarify the nature of the event; dates, times, and location of the event; or to verify provided meals.

An agenda for all college presidents’ and cabinet members’ travel shall be attached.

13. Exceptions

The KCTCS Assistant Vice President of Business Services/COO may approve reasonable exceptions to these procedures.

• Each request for exception should include supporting explanation/documentation and will be reviewed on an individual, stand-alone basis.
• Requests without explanation/documentation will not be considered.

The request for exception should be made prior to the travel and shall be in writing (email will suffice).

• Exceptions requested after travel has occurred should contain a statement of details as to why prior approval was not feasible.
• Applicable employee’s name and worksite
• Nature of the exception being requested 
• Bona fide business purpose
• Benefit to KCTCS
• If the exception is approved, it should be attached to the employee’s expense report when submitted.

Only the KCTCS Assistant Vice President of Business Services/COO may approve exceptions to the travel procedures.

Interpretations of this procedure will be made by the KCTCS Assistant Vice President of Business Services/COO with advice from the KCTCS Vice President of Administrative Services as necessary.

• These determinations will be final and conclusive.

KCTCS shall not, without advanced written approval, pay for or reimburse employees, consultants, or others acting on its behalf for expenses associated with the purchase, use, or consumption of:

• Alcoholic beverages.
• Tobacco products, medications, or controlled substances.
• Excessive or extravagant meals.
• First-class or upgraded air travel or hotel accommodations.
• Premium, luxury, or specialty automobile rentals.
• Entertainment.
• Any other cost or expense that does not reasonably promote KCTCS’ legitimate business interests.

All payable or reimbursable expenses shall, in the sole judgment of KCTCS, be both reasonable and necessary to promote legitimate business interests.

• Prohibited expenses above shall not be placed on institution issued credit cards unless preapproved in writing by KCTCS Office of Business Services.

14. Reimbursement Procedure and Schedule

• Claims are entered into the Travel and Expense module in PeopleSoft by the employee or their designee.
• The request will be processed through PeopleSoft workflow approval from the employee to the employee’s supervisor, to the college or departmental auditor/reviewer, to KCTCS System Office of Procurement to Payment.
• Each approving authority is responsible for ensuring that the expense report conforms to the provisions of this procedure and that all expenses are as economical as reasonably feasible.
• Each approver should, as necessary, return the expense report to the employee for corrections or additional justification/ documentation.
• The employee will receive an email notification prior to the deposit.
• The actual deposit will occur one to four days following the email notification – usually the next business day.

Non-employees:

• Claims are submitted on the Travel Expense Voucher (BA3)
• Name, current address, status or official relationship of the individual submitting the travel voucher.
• Documentation of the KCTCS business purpose for the travel.
• A Travel Voucher Continuation Form (BA3a) and Travel Voucher-Other Expenses Form (BA3b) may also be used as needed.
• The claims are uploaded to the Travel and Reimbursement Team Site on SharePoint by the college travel auditor or System Office budget owner.
• Each approving authority shall be responsible for ensuring that each expense form conforms to the provisions of this procedure and that all expenses are as economical as reasonably feasible.
• KCTCS Office of Procurement to Payment Services will make the final approval to the non-employee expense claim for reimbursement and enter it into PeopleSoft.
• For any non-employee that does not have direct deposit established with KCTCS, a check will be mailed directly to the payee’s address listed on the travel expense form in the weekly payment cycle.

NESCSO proactively invests in State employees to improve the effectiveness of Health and Human Service agencies.

NESCSO helps State agencies improve the effectiveness of publicly funded health and human services by investing in State employees

State Employee Resources

The New England States Consortium Systems Organization (NESCSO) proactively invests in State employees to improve the effectiveness of Health and Human Service agencies. NESCSO strives to provide a diverse set of supports for our members, partners and employees to ensure they can accel at achieving outcomes. We provide training and professional development support to cultivate upcoming leaders in health and human services.

For additional information, please click one of the links below:

NESCSO Member State Benefits

This section applies only to NESCSO Member State HHS staff seeking to utilize NESCSO member benefit funds for conference travel, training and professional development.

STEP 1 – PRE-APPROVAL

Pre-approval is REQUIRED for any NESCSO member benefit funds to be used or reimbursed. Please complete the pre-authorization request at the below link:  NESCSO Pre-authorization Form

Pre-approval requests should be submitted at least 30 days in advance.

STEP 2 – REQUEST FOR REIMBURSEMENT

A request can only be submitted if you have received an approval email through the pre-approval process. To seek reimbursement, please follow below instructions.

1. Collect all of your receipts and complete the following required form

NESCSO-2024-Expense Reimbursement Form-021524

2. Scan your reimbursement request, all receipts into a single document. Please save the file using your name and date of submission as the file name.

3. Upload your travel reimbursement document to our portal at:

NESCSO Reimbursement Submission Portal

Requests for reimbursement are processed on an ongoing basis and should be completed within 30 days of submission.

MESC Scholarship Reimbursements

This section applies to MESC Scholarship recipients seeking reimbursement of conference and travel costs for attending the annual Medicaid Enterprise Systems Conference.

We are currently accepting requests for reimbursement for MESC2024 in Louisville, Kentucky. The reimbursement request period is open for 90 days after the end of the conference. All scholarship applicants were sent an email with instructions on how to seek reimbursement along with the applicable expense form to complete.

Please email us at [email protected] if you did not receive an email. We will ensure you are sent the correct information.

QUICK LINKS

Links to useful resources.

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• Steely Library
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• Search the NKU Site   Enter the search term or name
• Office of the Comptroller
• Travel Information & Forms
• Employee Travel
• Daytime Travel
• Overnight Travel
• Travel Request
• Out of Country
• Mileage Reimbursement Rate
• Frequently Traveled Areas
• University Travel
• Student Travel
• Parked Vendor Invoices
• Invoice Processing Procedures

For both daytime and overnight travel a travel request should be filed prior to the trip and prior to filing an expense report. The traveler will need an approved travel request in the system before they will be able to file an expense report for reimbursement.

Travel Forms:

The mileage expense report should be used when claiming multiple mileage trips over each quarter. Please see the report for instructions.    

• Mileage Expense Report (07/01/2024-09/30/2024)
• Mileage Expense Report (04/01/2024-06/30/2024)
• Mileage Expense Report (01/01/2024-03/31/24)

Travel Training Links:

Don't forget to sign up for training!  Register for FI 203 Travel .

Percentage Calculator:

http://www.math.com/everyone/calculators/calc_source/percent.htm

AAA/Concur Travel Links:

The preferred travel agent of Northern Kentucky University is AAA.  Online reservations can be made through Concur.

First Time Concur Users

Concur User Guide

Concur Login

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