Expense Reports are created through MyNKU by using the ESS Travel tab. Expense Reports are to be filed within five (5) days after the end of the month, for one months mileage or within 10 business days after the end of the trip. However, if expenses for a given month total less than $10.00, the expense report should be withheld and submitted to cover a period not to exceed three (3) months. If the travel is being charged to a grant account, be aware of the grant's expiration date. If travel occurs at the end of the grant period, always submit the travel voucher as soon as possible regardless of the amount.
All trip documentation should be attached to the expense report:
Combining personal with business travel:
When combining personal with business travel, all travel expenses must be paid using personal funds, not with a University Procurement Card or any other method using University funds. Any personal choice that is included with the employees business travel must be supported with a business travel only cost comparisons. In all cases that personal and business travel are combined, a valid cost comparison must be secured for the cost if the traveler were only traveling on official NKU business. This cost comparison must be attached to the travel expense report.
Economy required - Employees traveling on state business shall use the most economical, standard transportation available and the most direct and usually traveled routes. Expenses added by use of other transportation or route must be assumed by the individual.
Privately Owned Vehicles - Please see the Mileage Reimbursement Rate for the current rate per mile. Mileage will be based on information from MapQuest.com or another online mapping service. Payment shall not exceed the airplane fare to the same destination. No reimbursement shall be paid for travel between residence and work station. For reimbursement purposes, the point of origin must be the shortest distance from your workstation to the destination. According to IRS regulations you cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. These costs are personal commuting expenses. You cannot deduct commuting expenses no matter how far your home is from regular place of work. You cannot deduct commuting expenses even if you work during the commuting trip.
You're attending a conference in Lexington, KY. Your principal place of business is NKU. You can deduct the cost of round-trip transportation between your qualifying NKU office and Lexington, KY.
You're attending a conference in Lexington, KY on a Saturday. You would not regularly come into your office on this day. Your principal place of business is still NKU. You can NOT deduct the cost of round-trip transportation between your home and Lexington, KY. You can deduct the cost of round-trip transportation between your qualifying NKU office and Lexington, KY.
The below example is from the IRS Publication/p463/ch04
You sometimes use your cell phone to make business calls while commuting to and from work. Sometimes business associates ride with you to and from work, and you have a business discussion in the car. These activities do not change the trip from personal to business. You cannot deduct your commuting expenses.
Local rental car agreements are held for the University, please contact Purchasing for contract information. The rental should be for business only.
Employees using camping vehicles for lodging shall be reimbursed not more than $12.00 per night for parking or camping charges. A receipt for parking or camping charges must be submitted.
Transportation carrier, mileage, tolls, parking, cab, official business telephone calls, baggage charges, etc. are not included in subsistence rates and should be reported separately. If there is not a specific line, list in "other expenses." Costs over $10.00 require receipts issued by the establishment to support the charges. The only exception is toll charges. Items under $10.00, not requiring a receipt, should be what would be considered ordinary and necessary for that type of transaction. Expenses not allowable are alcohol, gratuities (included in meal subsistence), insurance, laundry charges, and any other expenses of a personal nature.
On rare occasions while out of town, it is necessary to set up facilities to do recruiting. This is possible only if a contract is set up with the hotel or motel in advance. Contact the Purchasing Department for proper procedures.