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SECTION C: BUSINESS AND SUPPORT SERVICES
- SECTION CA | Appropriations and Revenue Sources
- SECTION CAA | Appropriations
- SECTION CAB | Bond Issue
- SECTION CAC | Time Warrants
- SECTION CAD | Certificates of Indebtedness
- SECTION CAE | Loans and Notes
- SECTION CAF | Ad Valorem Taxes
- SECTION CAG | Investments
- SECTION CAH | Sale, Trade or Lease of College Property
- SECTION CAH.1 | Sale, Trade or Lease of College Property
- SECTION CAI | Grants, Funds and Donations
- SECTION CAI.1 | Grant Management Procedures
- SECTION CAJ | Rentals and Service Charges
- SECTION CB | Depository of Funds
- SECTION CC | Annual Operating Budget
- SECTION CD | Accounting
- SECTION CD.1 | Accounting
- SECTION CD.2 | Cash Handling Procedures
- SECTION CD.3 | Fixed Assets
- SECTION CD.4 | Financial Reports and Statements
- SECTION CD.5 | Accounting Inventories
- SECTION CD.6 | Accounting Audits
- SECTION CD.7 | Accountability
- SECTION CD.8 | Travel Procedures
- SECTION CD.9 | Taxation of Gifts, Prizes, and Awards to Employees
- SECTION CE | Purchasing and Acquisitions
- SECTION CF | Safety Program
- SECTION CG | Site Management
- SECTION CH | Equipment, Supply and Records Management
- SECTION CI | Transportation Management
- SECTION CJ | Insurance and Annuities
- SECTION CK | Facilities Planning and Standards
- SECTION CL | College District Auxiliary Enterprises
- SECTION CM | Technology Resources
- SECTION CN | Information Security
- SECTION CO | Intellectual Property
SECTION CD.8
BUSINESS AND SUPPORT SERVICES
TRAVEL PROCEDURES
Procedure
TRAVEL PROCEDURES
The purpose of the procedure is to ensure travel expenditures are reasonable, customary, and necessary to conduct official college business. The College provides options for employees who incur business related travel expenses in the performance of their official duties. An employee may receive a travel stipend, the use of a fleet vehicle, or be reimbursed for economical and practical travel expenses associated with line of duty (service area) or professional development (conferences) travel.
Employees traveling under contracts and grants (federal, state, local, or private) shall be reimbursed for travel expenses and allowances on the same basis as other College employees, except in those instances where the terms of the contract or grant specify travel guidelines and reimbursement rates which are more restrictive than the College reimbursement rates.
Out of state travel must be approved by the District President, and all travel authorizations for out of state travel will be routed to the District President by the Procurement Officer for approval.
SERVICE AREA
As defined by the Texas Legislature the official service area for Navarro College includes all of: Ellis, Navarro. Freestone, Limestone, and Leon counties. College locations in the cities of Corsicana, Waxahachie, Mexia, and Midlothian. The service area may differ for government sponsored awards, contracts, and agreements.
Line of duty travel expenses may be paid with a monthly stipend processed through payroll, or, reimbursed through a claim processed through the purchasing department and accounts payable department.
TRAVEL STIPENDS
Travel Stipends may be issued to employees who frequently travel within the service area. The employee should make the request for an appropriate amount to the respective Vice President. A travel stipend may be issued if warranted at the discretion of the District President. Those receiving a travel stipend will not be reimbursed for travel expenses under these procedures other than those not covered by the stipend.
LINE OF DUTY AND PROFESSIONAL DEVELOPMENT
A travel authorization should be created and approved prior to any travel, whether line of duty or professional development, and will serve as the employee’s approval for the travel. Professional Travel is per occurrence. A travel authorization should be completed for each trip separately.
IMPORTANT PART OF THIS PROCESS:
An expense report must be completed upon returning from travel within 10 business days, but no later than sixty (60) days after returning. The college will follow the IRS Revenue Ruling 2003-106 which states that a travel claim received later than sixty days after incurring the expenses the reimbursed amount will be added to the taxable wages section of the W-2.
An expense report must be completed by Tuesday to be processed for payment that same week.
REIMBURSEMENT
Rates for reimbursement are as follows:
MILEAGE
Employees who receive a travel stipend will not be reimbursed mileage within the college’s service area, and those employees should not check out fleet vehicles to travel within Navarro’s service area. All other employees requesting mileage reimbursement should first request a fleet vehicle from the Transportation Department and use these vehicles if available. The Vice President over the employee’s department may approve the employee to use his/her personal vehicle when necessary.
An adjunct faculty member who commutes to an instruction site that is more than 60 miles one-way from his/her place of residence will be paid a flat rate of $250 per semester for travel in addition to their regular teaching agreement.
Employees will not receive travel pay when traveling for personal business or to attend District events such as, but not limited to, commencement, convocation, professional development day, Navarro College Day, or Operation Bulldogs Serve.
The Executive Director of Student Services and Athletics must approve all requests for travel for athletics. An approval for coaches to travel is required twenty-four (24) hours prior to travel.
All team travel must be budgeted, and coaches will make their own travel arrangements. College buses are issued on a first-come first-serve basis; therefore, requests for vehicles must be made in advance of the trip. If all buses have already been scheduled, budgeted Athletic funds may be used to charter private buses.
Navarro College provides College-owned and insured vehicles for use for College-related activities. The College has buses, sport utility vehicles, and other passenger vehicles available for use. Please refer to Section CI.1, Business and Support Services, Transportation Management for procedures on using fleet vehicles.
The rate that will be reimbursed is determined annually by Navarro College’s Leadership Team. The mileage reimbursement rate is inclusive of all expenses associated with the employee’s use of his or her vehicle.
Calculation of mileage may be based on actual odometer readings or by utilizing online web mapping service, however a copy of the online web mapping service is required on the expense report. The miles are counted from the point of departure (which could be from location or from the employee’s home so long as it benefits the College) to the destination and then back to the point of return.
The number of reimbursable miles may not exceed the number of miles of the most cost-effective route between two duty points. In determining the most cost-effective route, the College may consider the route that provides the shortest distance, the quickest drive time, or the safest road conditions. Reasonable mileage for incidental travel such as travel between lodging and meeting location, or restaurants is allowable.
Whenever an employee travels out of state in a personal vehicle no meals or lodging will be reimbursed while in route. Mileage will be reimbursed at the price of an airline (coach) ticket or at the prescribed mileage rate, whichever is less.
Travel expenses incurred between an employee's home and work location are considered to be a commuting expense and will not be reimbursed Any approved exceptions to this will be taxable to the employee.
TRANSPORTATION
Airline tickets and car rentals will be paid directly from the Procurement Card (p-card). Personal expenses such as extra cabin space or insurance are not reimbursable. To preserve your department’s budget, employees may benefit from making use of state resources. The State of Texas negotiates contracts with certain transportation vendors. A list of approved vendors may be found on the State Comptrollers Website.
LODGING
For travel to conventions or professional meetings, the lodging rate reimbursed would be that of the convention hotels. For other business-related hotel stays employees may contact the State of Texas staff who negotiate these contracts with certain hotels. Click the following link http://www.window.state.tx.us/procurement/prog/stmp/ for a list of ap-proved vendors as well as contact information for State Travel Coordinators for assistance.
Governmental lodging rates are found on http://gsa.gov/portal/. These rates are updated annually and may change each governmental fiscal year beginning in October.
A tax-exempt form if traveling within Texas must be obtained from the purchasing department prior to the trip and presented to the hotel for Texas State sales tax exemption.
MEALS
An employee may be reimbursed for his/her actual meal expense up to the maximum meal reimbursement for that location. The maximum reimbursement rate is listed on https://GSA.gov and the employe should use the destination to find the correct rate. These rates are updated annually and may change each governmental fiscal year beginning in October.
The maximum should not be claimed unless the actual expenditures equal or exceed the maximum allowable rate.
Example#1: lunch receipt is $10.25 / per diem is $11.00 (claim should be for $10.25).
Example#2: lunch receipt is $12.25 / per diem is $11.00 (claim should be for $11.00).
The time of departure and return listed on the purchase requisition will be used to calculate meal allowance. .
Reimbursement rates will be determined by the rates of the county in which the employee's final destination of travel occurs. Example: An employee leaves Navarro County and travels to Dallas County - the rate of reimbursement will be the Dallas County rate. Documentation should be attached when creating the travel authorization to show the purpose of the travel and where the travel will occur. Purchasing may require additional documentation. Example: A copy of the agenda for a conference, meeting, etc.
If your trip includes meals that are already paid for (such as through a registration fee for a conference) those meals are not eligible for reimbursement, therefore, you will need to deduct those meals from your voucher.
Under no circumstance will reimbursement be made for alcoholic beverages.
It is unallowable for Federal funds to pay for gratuities.
An employee may be reimbursed for non-overnight meal expenses. The function must be located outside of the service area. Receipts are required to claim non-overnight meal reimbursement. The maximum should not be claimed unless the actual expenditures equal or exceed the maximum allowable rate. These reimbursable amounts are income and are subject to IRS rules regarding taxable fringe benefits. These payments will be reported as wages on the employee’s W-2 tax form.
An employee may not be reimbursed for a meal expense incurred within the employee’s designated location unless it is mandatory and connected with training, a seminar, or a conference (Texas Government Code Sections 660.113, and 660.009). Therefore, the College does not reimburse meals when traveling within the service area.
Using the procurement card to cover the cost of a personal meal is prohibited.
Business meals for the purpose of recruiting and other student related activities may be purchased with a procurement card and must follow the documentation requirements for business meetings outlined in the Business and Support Services, Purchasing and Acquisitions, CE.5 Procurement Card Process. Names of College participants and their department must be included on the travel authorization. The purpose of the meeting/activity must be business related and stated on the travel authorization. According to the Internal Revenue Service (IRS) a business meal must be documented to substantiate the bona fide business purpose of the meal/activity. Student event meal documentation requirements are the same; names of students and chaperones should be included on the travel authorizations.
When necessary, employees may be granted an exception and allowed to purchase meals on a procurement card while attending a conference which requires the employee to be gone at least five days. The employee will need to seek written pre-authorization from the Vice President of Finance before the trip in memo format and the approval will be attached to the travel authorization. The employee will visit the purchasing department before the trip to obtain a procurement card and receive instructions on using the card.
Most conference registration fees are paid in advance to the conference rather than being paid by the individual. However, if the fee is paid by the individual, they cannot be reimbursed until the travel is complete. The conference registration fee should be included in the travel authorization. Documentation for registration fees includes proof of payment and the conference brochure and/or registration forms that identify the applicable costs. Social/recreational activities associated with a business conference are not reimbursed. If you think a social activity is applicable and should be reimbursed, write a justification, and submit it with the travel authorization.
Approved: 2015
Updated: 2020, 2022, 2024
Reviewed: