Policy 6410 P1 Employee Travel

1. As a general rule, cross-country travel is discouraged due to potential excessive costs and time demands. Employee travel should be centered on the western United States whenever possible. Travel elsewhere in the United States may be considered only when the conference is unique in its nature (ie: no similar conferences can be attended in a closer proximity) and/or if travel costs are similar to, or less than, typical costs of travel in the western United States. No employee travel outside of the Continental U.S. (lower 48) will be approved.
2. All employee travel must be pre-approved by the employee’s direct supervisor, at least three (3) weeks in advance of the proposed travel. 
3. Even if the travel is being funded by someone else (i.e. a high school CTE teacher’s travel is being funded by CTE) the direct supervisor has the first right of approval/denial.
4. Each school/department is to establish an employee travel budget. This budget should be developed annually with meaningful faculty input. As a starting point, it could be developed based on an average of the three previous years’ of travel expenses, eliminating any outlying years/expenditures. If/when the school’s travel budget is exhausted, all subsequent employee travel requests must be approved by the Business office via an approved budget shift from other existing budgets.
5. Employee travel requests that are partially funded (minimum 40% of total costs) are much more likely to receive consideration. Procurement should be followed in these situations and funding from vendors should not be used. However, any school/district funds which are being used for this travel, will come out of the building/district travel budget.

1. The district reimburses travelers the GSA per diem rates associated with travel required on District business. Reimbursements described in this policy are intended to cover all normal areas of expense. Rates can be found at http://www.gsa.gov/portal/content/104877. Use the rate that is for the fiscal period in which the travel occurred. Per diem amounts do not need to be “settled” with the district nor do receipts need to be provided for items covered by the GSA per diem rates.
2. Form 6410F1 – Authorization for Employee Travel, must be completed and have approval signatures before per diem will be granted.
3. Only travel advances for the GSA per diem reimbursement will be granted. Advances will be made NO MORE than 10 business days prior to travel. Any overpayment of advanced travel funds must be remitted to the Business Office within 30 days of the completion of travel. The District may withhold any overpayment amount of the advance from wages and/or cease approval of subsequent travel of the traveler who fails to remit travel overpayments.
4. Reimbursable travel expenses for the employee only, which fall outside of the GSA per diem amounts, must be requested after travel on an Expense Reimbursement Request form 6410 F2 and must be accompanied by original receipts for all expenses.
5. All employees are required to use State Travel for airline tickets and car rental. The District reserves the right to not honor any requests for reimbursement for any airline or rental car travel arrangements that are not made in accordance with this policy. Exceptions to this policy may be granted in advance with Superintendent approval. If family members are traveling with the employee, State Travel can be used to book the reservation, but a personal credit card must be used for the family member reservation. Any travel of family members is at their own risk and the employee is responsible for any charges or damages incurred.
6. The traveler may leave from one home-base and return to a different home-base. For example, if the traveler leaves from his residence, then the home-base for departure calculations is his residence. If the traveler returns to their normal place of business, the home-base for arrival calculations is that building.
7. District purchasing cards (p-cards) may not be used for travel expenses other than registration, unless approved by the Business Administrator or Purchasing Director.

1. Travel advances are available no more than 10 business days in advance of travel and will be direct deposited into the employees account. Advances will be processed on the next normal processing day after receipt (normally Wednesdays). Allow 1-2 days for the deposit to post at your bank.
2. Travel advances may be made only for approved GSA per diem travel costs to be incurred personally by the employee. 
3. Travel advances are not available for expenses that are booked with State Travel, for non GSA per diem expenses, or for expenses registration paid for with a District purchasing card.
4. Any travel advance overpayment must be remitted to the Business Office within 30 days of the completion of the travel.
5. Final reimbursement requests for unusual expenses outside the GSA per diem rate must be submitted on an Expense Reimbursement Request form 6410 F2 to Accounts Payable within 30 days of the completion of travel. Original receipts must be attached.

1. District employees who travel on District business may be eligible for meal reimbursements. Meal reimbursements are made on a per diem basis using current GSA rates. Current per diem rates can be found at http://www.gsa.gov/portal/content/104877.
2. Employees are eligible for meal reimbursement when travel exceeds 100 miles from their home base or when an overnight stay is necessary. Superintendent approval is required for an overnight stay when travel is less than 100 miles from their home base, unless the conference/training ends late at night or begins unusually early in the morning.
3. The traveler may leave from one home-base and return to a different home-base. For example, if the traveler leaves from his residence then the home-base for departure calculations is his residence. If the traveler returns to his/her place of employment, the home-base for arrival calculations is that building.
4. Tips, tax, and other incidental items are included in the per diem amount.

1. District employees who travel on District business are eligible for a lodging reimbursement if an overnight stay is necessary. Superintendent approval is required for an overnight stay when travel is less than 100 miles from their home base, unless the conference/training ends late at night or begins unusually early in the morning. Lodging reimbursement is made on a single occupancy per diem basis using current GSA rates. Current rates can be found at http://www.gsa.gov/portal/content/104877.
2. Hotel arrangements may be made through State Travel or on your own. Hotel arrangements must be reserved with personal credit cards as the hotel stay is covered by GSA per diem reimbursements.
3. When conference hotels exceed GSA rates, the exception to policy may be approved by the Superintendent if no other hotels within walking distance are available, or if the cost does not exceed an alternative hotel and use of a rental car.
4. Tips and tax on lodging are included in the per diem amount.
5. No lodging per diem is given if lodging is included in the conference/registration fee.

1. The allowances for meal reimbursements and other incidentals are all inclusive. Additional expenses such as sales tax and tips are considered part of the allowances shown for those types of reimbursements. No other expenses will be reimbursed. Unusual travel expenses not covered by the GSA per diem reimbursement require the appropriate district council member approval on Expense Reimbursement Request form 6410 F2.
2. Car rental and mileage reimbursement is not covered by the GSA per diem rate. Mileage or rental car reimbursement must be submitted on an Expense Reimbursement form 6410 F2 within 30 days after travel. Car rental should only be utilized when necessary, employees are expected to research available forms of transportation (public, UBER, shuttles etc.)
3. Mileage to and from the Airport is covered in the per diem, see form 6410 F1. Employees are expected to research available forms of transportation to their hotel for the most reasonable cost (public, UBER, taxi, shuttles, etc)
4. If the traveler uses a private vehicle on district business and is reimbursed for mileage, parking charges may be reimbursed on an Expense Reimbursement form 6410 F2.
5. Registration fees should be paid in advance on a district Accounts Payable check.
6. Computer access fees related to district business are reimbursed at the actual cost. List the total amount for computer access separately on an Expense Reimbursement Request form 6410 F2.

A. Commercial Airlines

1. Reservations
   1. Airfare must be reserved using State Travel. They will provide reasonable airfare available at the time reservations are made. Special and reduced fares must be secured when suitable schedules exist.
   2. Include the following considerations in reservation plans:
      • Make reservations far enough in advance to qualify for discount fares.
      • Plan to fly during off-peak times of the week. Staying over a weekend may be allowed if cost-effective. No comp time or overtime will be given.
      • Be flexible on flight times and travel days.
   3. Air transportation is limited to state-contracted or excursion rates.
   4. Change fees will be reimbursed only with justification and approval by the department director (e.g., medical issues, death in the family).
   5. Tickets must be in the traveler’s name to preserve insurance and meet federal regulations.
   6. Paper ticket fees will not be reimbursed. Change fees for employee preference are the employee’s responsibility.
   7. Baggage fees for trips over 3 days are reimbursable using form 6410 F2.
   8. Employees are responsible for the cost of non-refundable travel unless cancellation is approved by the administrator.
2. Reimbursement/Documentation
   • Travelers may be reimbursed for mileage to/from the airport using form 6410 F2, if not included in per diem advance.

B. Private Vehicles

1. Use of a Private Vehicle
   • Only one person per vehicle may be reimbursed.
   • No mileage reimbursement within 15 miles of work location if the employee receives a travel allowance.
   • Departments should coordinate carpooling to reduce the number of vehicles.
   • Reimbursement is at the current IRS per-mile rate.
   • Mileage is computed from home base using the most economical route.
   • Parking fees may be reimbursed using form 6410 F2.
   • Airport mileage may also be reimbursed on form 6410 F2.
   • Damage to personal vehicles is not the District’s responsibility. Reimbursement includes insurance cost.
   • Vicinity/local travel must be clearly identified with reasons; personal travel is not reimbursable.
   • Employees should consult their insurance provider for business-use coverage.
2. Driving a Private Vehicle Instead of Flying
   • Driving is preferred for in-state travel but must be cost-effective compared to flying.
   • Out-of-state driving requires approval by the department director or principal.
   • Reimbursement:
     • District Vehicle: Per diem reimbursement for meals, lodging, etc., provided the total cost is not more than flying.
     • Private Vehicle: Reimbursed at IRS mileage rate or cost of airfare, whichever is less, including per diem as applicable.
   • A cost comparison schedule must be submitted and attached to reimbursement documents.
   • Airline Cost Calculation: Use the lowest fare from State Travel and applicable GSA per diem for comparison.
   • Travel Time: Additional time spent driving must be taken as vacation and deducted via payroll.

C. Rental Vehicles as Primary Transportation (usually in-state)

1. Use of rental vehicles must be pre-approved in writing by the department director or principal.
2. Reservations must be made through State Travel.
3. Vehicles must be rented in the employee’s name.
4. All State Travel reservations use State of Utah contracts, which include insurance:
   • Additional insurance is not reimbursed within the U.S. or D.C.
   • Outside of the U.S. or D.C., additional insurance is reimbursable.
5. If a vehicle is not rented using the State contract, a $10,000 deductible applies unless the traveler demonstrates no availability under the contract.
6. Personal side trips are not covered by District insurance. Employees should check with their personal insurance.
7. Reimbursement is for actual rental rates using form 6410 F2. No upgrades will be reimbursed.
8. Rental car parking requires prior approval for reimbursement.

1. The following defines the need for documentation and taxation when District vehicles are used for commuting or for business and personal use.
2. All commute and personal use of a district vehicle must have prior approval from the Superintendent or Business Administrator on an Authorization for Commute/Personal Use of District Vehicle form 6410 F3.
3. An employee’s personal commute between home and place of work is considered a taxable fringe benefit under IRS tax law. The value of the fringe benefit “income” will be computed based upon current tax law and added to the employee’s federal and state gross wages subject to FICA, and reported on the employee’s W-2. In cases of carpooling, the fringe benefit amount will be allocated and added to the income of each employee in the vehicle.
4. The IRS considers the personal use of a district vehicle, including fuel, as a taxable fringe benefit. The value of the fringe benefit “income” will be computed based upon current tax law, it will be added to the employee’s federal and state gross wages subject to FICA and reported on the employee’s W-2.
5. An exception to part C of this section is made for vehicles assigned for business use to an individual required to be on-call at all times. The payroll department will calculate fringe benefits for payroll purposes when the proper documentation is not submitted in a timely manner.