Overnight Travel

Once the travel request has been approved and after travel is complete, an expense report should be submitted.  Expense Reports should be created in the ESS Travel Tab in MyNKU. As a suggested best practice for travel, expense reports should be filed shortly after returning from your trip.  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 expense report as soon as possible regardless of the amount.

All trip documentation should be attached to the expense report:

• Departments will be responsible for keeping all original receipts.
• Credit card receipts are not acceptable- an establishment receipt must be presented in order to receive any payment over $10.00.
• If attending a conference, a copy of a meeting agenda/itinerary must 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 comparison.
 
In all cases that personal and business travel are combined on an airline ticket, a valid airfare cost comparison must be secured for what the airfare would cost if the traveler were only flying 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. If for any reason an employee decides to not take the most economical form of transportation, documentation of what the most economical prices were at the time of travel must be provided to Accounts Payable. Without this documentation the employee will only be reimbursed for the current cost estimation of this form of transportation.

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. If the distance from your home to the point of origin is shorter than from NKU to your point of origin, you may claim the lesser mileage.

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.

Example 1.
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. 
If the distance from your home to the point of origin is shorter than from NKU to your point of origin, you may claim the lesser mileage. However, if the mileage from your home to the point of origin is more than from NKU to the point of origin, you must claim the mileage from NKU to your point of origin.  

Example 2.
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. 

Example 3.
You choose to drive to Florida for a conference instead of flying for personal reasons. The most economical flight option for the dates of your travel is $500.00. NKU will only reimburse you for up to $500.00 of your mileage.

Rental cars

Local rental car agreements are held for the University, please contact Purchasing for contract information.  The cost of rental cars or other special conveyances in lieu of ordinary transportation may be allowed ONLY with written justification when submitted with the "travel request" prior to the trip.  The rental should be for business only. 

Camping Vehicles
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.

Airline Travel
Commercial airline travel shall be coach/tourist class or other reduced rates and on this country's airlines. Additional expense for first class or other upgraded seats will not be reimbursed. Airline tickets may be ordered through the authorized travel agency of the University.  Airline tickets may also be charged to the departmental procurement card.  Employees must book the lowest available airfare at the time the seminar registration is sent in (or at the time the travel request is filed). This would include expenses related to any restrictions for the discounted fare. For example, the hotel and subsistence related to staying over a Saturday night, if the discounted fare requires a Saturday night stay, or the total of all mileage, extra night's lodging, subsistence, parking fees, tolls and other expenses related to driving to the destination.

Lodging may be charged to the departmental procurement card.  Otherwise, an employee will be reimbursed for actual cost of lodging provided a hotel or motel pre-printed, receipted bill is attached. A credit card receipt is not acceptable. Lodging within forty (40) miles of the employee's residence or workstation will not be reimbursed.  Lodging costs should be the most economical that are consistent with the University's best interests. Facilities providing special government rates or commercial rates will be used where feasible. Reimbursement shall not exceed the cost of a single room rate except where employees share lodging. Each employee will be reimbursed the lesser of the single rate or one-half the double rate.

For overnight travel, except "high rate" areas, subsistence shall not exceed:

Breakfast    (must include 6:30 a.m. - 9:00 a.m.)* $12.00

Lunch           (must include 11:00 a.m. - 2:00 p.m.)* $15.00

Dinner          (must include 5:00 p.m. - 9:00 p.m.)* $23.00

For overnight travel to "high rate" areas, subsistence shall not exceed:

Breakfast     (must include 6:30 a.m. - 9:00 a.m.)* $14.00

Lunch           (must include 11:00 a.m. - 2:00 p.m.)* $18.00

Dinner          (must include 5:00 p.m. - 9:00 p.m.)* $28.00

*Authorized travel must depart before first time and must end after second time in order to claim subsistence.

An employee assigned to attend a function of an organization not under the employee's control may be reimbursed for actual meal cost charged by the organization, instead of subsistence, provided a detailed receipt is furnished from the organization.

Following is the list of high rate areas recognized by the Secretary of Finance and all are corporate limits of the cities listed except where noted differently:

Registration fees required in official travel for admittance to meetings will be allowed. If the fee entitles registrants to meals, claims for subsistence shall be reduced accordingly. A copy of the meeting agenda must accompany all travel  expense reports. If possible registration fees should be paid with the departmental procurement card or purchase order through Procurement.

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.
• There is no provision to be reimbursed for a guest's meal while traveling.
• 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 Procurement Department for proper procedures.