FINANCIAL & ADMINISTRATIVE (404B)
DISBURSEMENTS: TRAVEL AND ENTERTAINMENT
Official travel is an integral and necessary part of Kansas Athletics business operations and, as such, utilizes a significant portion of the overall athletic budget. Employees are asked to apply a conservative approach when incurring travel or entertainment expenses, so as to ensure the approval of all submitted expenses and the prudent use of Kansas Athletics resources. Expenses will not be reimbursed for official travel unless the travel arrangements and receipts are submitted according to Kansas Athletics policies.
Approved Kansas Athletics travel categories include the following:
o Individual Travel (related to employees only): See Policy 701A
o Team Travel (related to employees, student-athletes and guests): 701B
o Guest Travel (related to prospective student-athletes and their parents, as well as prospective employees and consultants): 701C
The Business Office is responsible for ensuring that Kansas Athletics and University policies and procedures regarding team travel and entertainment expenditures are followed. The Compliance Office is responsible for reviewing arrangements and expenditures for all travel related to recruiting (including official visits) and team travel to insure compliance with NCAA and Conference rules and regulations.
The Director of Athletics is ultimately responsible for authorizing all Kansas Athletics travel and may delegate this authority. The Director of Athletics retains the authority to review expense reports, as deemed necessary.
Cash Advance Request
The Diner’s Club travel card should be utilized whenever possible; however, limited cash advances for travel may be available and must be approved in advance by the individual’s supervisor for individual travel or by the departments listed below for other types of official travel. Cash advances should be requested through the Business Office travel software.
For on-campus visits by prospective student-athletes, the “Official Visit Approval Form” must be completed. The packet includes, but is not limited to, all travel plan information, test score(s) and transcript reviewed by Student Athlete Support Services, 48-Hour Visit form including a copy of the test score(s) and transcript for review by the Compliance Office, the five visit letter sent by the Compliance Administrative Assistant, coaches check list, and student host information. These forms are available in the Compliance Office. The Compliance Office will maintain a spreadsheet showing student athletes approved for an on-campus visit which the Athletic Business Office will review before issuing any checks.
Cash advance requests must be submitted to the Athletics Business Office twenty-four (24) hours in advance of when the check is needed. These advance checks will not be cashed in the Athletics’ Business Office or other Kansas Athletics departments.
Within five regular working days (Monday-Friday) after the traveler has returned, expense reports must be submitted through the Business Office travel software. Receipts must be scanned and attached. Any cash due to Kansas Athletics must be returned at this time to Kansas Athletics. A subsequent trip request and cash advance request cannot be authorized unless an expense report and cash settlement has been made for a previous trip. Money owed back to Kansas Athletics must be paid via cash or check. Credit card payments are not allowed.
For team travel, a separate advance shall be taken out and a separate expense report completed for each trip.
During extended periods of recruiting travel (sports with NCAA recruiting calendars), the staff member may request a cash advance for each departure and return to Lawrence. When this is not feasible, the advance may cover a period of up to one month. When completed, the expense report should coincide with the dates on the advance forms. In other words, if a staff member checks out advances for each week, reports should be completed for each week. A separate cash advance should be requested and a corresponding expense report filed for each trip made for any reason.
Signed contact/evaluation sheets are due at the time of travel report submission . If no expenses are associated with contact/evaluation, then the signed Contact/Evaluation Form will be submitted directly to the Compliance Office.
The same basic guidelines found in these instructions shall apply when a "Cash Advance Request" is approved, authorized, issued and settled for a purpose other than travel.
NCAA rules and regulations are adhered to by Kansas Athletics for all team travel. Kansas Athletics rules prevail where NCAA rules are not stipulated or are less stringent.
The Travel Coordinators coordinate all team travel based on the information submitted by the Head Coach. Any request which exceeds the team's budget allotments must be submitted to Associate Athletics Director/Internal Relations for approval.
o Travel List/Meal Money Disbursement
Meal allowances for student-athletes and Kansas Athletics employees are limited to the maximum reimbursement rate for each meal (breakfast, lunch, dinner), under Kansas Athletics employee travel regulations.
Student-Athlete Per Diem
Standard High Special High
Additionally, if a fourth meal is permitted by NCAA regulations on a game day, and the meal is covered by a cash stipend rather than purchased as a group, the amount allotted is limited to the maximum reimbursement rate for a dinner meal.
The individual who obtains the cash advance for team travel is responsible for administering the Per Diem forms and attaching them to the Travel Expense Report at the conclusion of the trip. A properly executed Travel List/Meal Money Per Diem form must account for each day of travel, and must specify each meal's cash allotment indicated at the top of the per diem form. It must also be signed and dated by each individual at the time he/she receives the per diem funds.
Student Employee Travel
Students who are employed by Kansas Athletics are authorized to travel on behalf of the Kansas Athletics with proper approval of Athletics Director and the Sport Supervisor.
It is the policy of Kansas Athletics that, when a spouse and/or children accompany an employee who is traveling on official business for Kansas Athletics, Kansas Athletics will not pay the travel expenses of the spouse and/or children unless provided for by an employment contract. The Athletics Director must approve any exceptions to this policy, such as post-season tournament travel, in advance, in writing.
When, pursuant to an approved exception or contractual arrangement, Kansas Athletics pays the travel expenses of the spouse and/or children, Kansas Athletics will report the following amounts as taxable income to the employee:
The University airplanes are state airplanes and are operated and financed with State of Kansas funds. Ordinarily University policy prohibits spouses and/or children on these flights because they do not have an official university business purpose for their travel. Exceptions to this policy must be approved in advance in writing by the Chief Business and Financial Planning Officer and by the Chancellor.
Expense Reimbursement Rates
Kansas Athletics will pay the travel expenses for a staff member on official business; when such travel has been approved; and when funds are available for this purpose. A subsistence allowance for meals may be claimed by the traveler for a continuous business trip within the same day or an overnight trip based on the amount of time the person is actually away from his home station. Departure and return times must be listed on the expense report.
Travel expense reimbursements will be determined by the meal calculator located on the Business Portal and in the Business Office travel software.
A list of high cost and special high cost areas can be found on the meal calculator.
Per Diem for foreign travel (outside continent) will be handled on a case-by-case basis and is based on the IRS guidelines. The per diem amounts can be at the following website: http://aoprals.state.gov/web920/per_diem.asp
Meal Reimbursement Policy for One Day travel
You may claim meal reimbursement for one day travel after 5 hours of time.
If you leave between 12:01 am - 6 am &
Return between 5:01 am & 12:00 pm (after 5 hours total) = breakfast allowed
Return between 12:01 pm & 6:00 pm = breakfast & lunch allowed
Return 6:01 pm & midnight = breakfast, lunch and dinner allowed.
If you leave between 6:01 am – 12:00 noon &
Return between 11:01 am & 6 pm (after 5 hrs total) = lunch allowed
Return between 6:01 pm & midnight = lunch & dinner allowed.
If you leave between 12:01 pm - 6 pm &
Return between 5:01 pm & midnight (after 5 hrs total) = dinner allowed
Subsistence Reduction will be determined by the meal calculator
Meal expenses for entertainment of non-staff shall be paid on actual-cost basis per establishment receipt and the staff member will indicate a meal was provided when using the meal calculator.
Subsistence shall also be reduced for banquet attendance, alumni meetings, and public relations functions when meals are served even when there is no expense to Kansas Athletics. When a meal is served during a trip of 12 hours or less, no subsistence claim shall be made.
Kansas Athletics recognizes the value of promoting its program not only to cultivate potential donors but also to interface with the general public and organizations having a public purpose. Kansas Athletics allows staff members, generally administrators and coaches, involved in official Kansas Athletics business which requires the entertainment of individuals outside the University to incur reasonable entertainment expenses. Such expenses are subject to the approval of the Director of Athletics and must:
· Be reasonable
· Benefit Kansas Athletics
· Comply with all University, Conference and NCAA rules and regulations
· Comply with all expense reporting procedures.
An entertainment expense reimbursement will not be allowable when only Kansas Athletics employees comprise the group. However, the Athletics Director may authorize special exceptions to this policy. (i.e. team travel, working meetings, post season events, etc.)
Documentation for reimbursement of entertainment expenses should include:
1. An original receipt (credit card receipt or actual imprinted receipt)
2. Name(s) of individual(s) entertained
3. Business affiliation of individual(s) entertained and relationship (established or proposed) to the staff member
4. Date of entertainment
5. Location (name of establishment and city)
6. Reason for entertainment (e.g. recruiting, fund raising, advancement of goodwill, etc.).
Expense reimbursement for transportation, lodging and related expenses for all types of Kansas Athletics travel is provided, based on the actual cost of reasonable, necessary and receipted expenses.
The reimbursement or payment of business meals and entertainment expenses is a privilege extended by Kansas Athletics for the enhancement of legitimate business purposes. All Kansas Athletics staff members are responsible for ensuring that the privilege is not abused and that only legitimate purposes are served. Reimbursement for expenses is obtained by submitting a Travel Voucher through Business Office travel software with all pertinent receipts and documentation attached.
Expense Reports for Travel Reimbursement
The Expense Report is used for all non-payroll payments to Kansas Athletics employees for travel expenses related to meals, lodging and mileage expenses. The traveler is responsible for initiating the report with his/her administrative assistant (if applicable) and submitting it to the Business Office for processing within five (5) days after the conclusion of the trip.
All air travel must be made through the Kansas Athletics corporate travel agency. Any other air travel will not be reimbursed. First-class air travel rates will not be paid, nor will expenses for the use of private or charter aircraft.
The Business Office initially processes properly submitted travel reports within 48 hours of their receipt. The travel Expense Report must be submitted within five (5) days after the employee returns. Back-up documentation must include the following items:
1. The rental agreement for rental cars (Rental agency collision coverage is not required.);
2. Receipts for taxis, parking, tolls and gas; (airport parking fees are reimbursable at no more than eighteen dollars per day)
3. Itemized statement of hotel expenses (limited to moderately priced accommodations and excluding personal expenses and unapproved charges);
4. Receipts for miscellaneous expenses and a written explanation of each charge (charges for shoe shines, laundry, movies, car wash and personal phone calls are disallowed);
5. For recruiting travel, a signed and completed Contact/Evaluation Log Sheet is attached to the travel report;
6. For team travel, a completed Per Diem form and hotel rooming list;
7. For prospective student-athlete official visit, an
a. Official Host Instructions form;
b. Official Visit Report Form.
c. Updated Official Visit Itinerary
d. Itemized meal receipts w/participants listed
e. Copy of Official Visit Letter from Sport
f. Prospect Mileage reimbursement form
g. Complimentary ticket request form
Receipts And General Information
Receipts are mandatory for the following items:
Common Carrier, (i.e. planes, rental cars, taxis, limousines, buses and trains)
Tolls (i.e. bridges and turnpikes)
Gasoline used in rental cars or Kansas Athletics Vehicles
Event tickets (i.e. high school and college events)
Event programs (i.e. high school and college programs)
Any other expense not listed below
No Receipts, No Reimbursement
Reimbursement will not be permitted if a receipt is required and the receipt is not turned in with the expense report. The explanation that a receipt was "lost" will not satisfy this requirement. The lost receipt form may be used if a receipt was not provided or if there was a legitimate business reason for not having a receipt.
When it is apparent that an overnight stay existed and no lodging expense is claimed, an explanation is required.
When two or more department members are traveling together, each must file a separate expense report. The subsistence allowance must be claimed on each individual report. One staff member may report all of the vehicle cost or lodging cost on a report if all persons traveled in one car or stayed together in one room. All others must explain the absence of these cost items on the individual expense reports.
Entertainment of another staff member is NOT a reimbursable expense. Entertainment expenses are only allowable when a NON-STAFF member is involved. EXAMPLE: Two staff members are traveling together and one pays the lunch bill for both. This is NOT an entertainment expense and cannot be submitted as such. The proper action would be for both staff members to claim appropriate subsistence allowances and to settle with each other as desired.