CONTACT
Pamela Hudson
Financial Assistant
Phone (805) 893-7197
FAX (805) 893-8707
Table of Contents
Print out the completed PDF form
and return to the main office. Cards will be ordered after the
forms has been reviewed and approved by the department manager. Business Cards
can be paid for via cash, check (made payable to UC Regents) or charged to
your BARC account. Card stock samples available for use on some business card
styles are available in the main office.
PAYROLL
Surepay
(direct payroll deposit)
Benefits
Statement
of Citizenship and Federal Tax Status
Tax
Treaty Information
Internal
Revenue Forms and Publications
TRAVEL
POLICY SUMMARY
This Travel Policy Summary describes
the basic rules and regulations contained in Business and Finance Bulletin
G-28, Policy and Regulations Governing Travel (Policy). It contains brief
descriptions of the main sections of the Policy and is not intended to substitute
for the Policy itself. Travelers are encouraged to refer to the Policy
for additional information.
The Policy applies to all official
University of California travel, including travel funded under federal grants
and contracts. Department of Energy (DOE) Laboratory travel is also subject
to the provisions of the Policy, except for certain areas that are governed
by the Federal Travel Regulations. Campuses and Laboratories may also adopt
more restrictive procedures, if desired.
All official University travel
shall be properly authorized, reported, and reimbursed; under no circumstances
shall expenses for personal travel be charged to, or be temporarily funded
by, the University, unless otherwise noted in the Policy. It is the traveler’s
responsibility to report his or her actual travel expenses in a responsible
and ethical manner, in accordance with the regulations set forth in the Policy.
Any exceptions to the Policy must
be submitted to the Chancellor, Laboratory Director, or other University official,
as defined in the Policy, for approval.
APPROVAL
OF TRAVEL
Approval of travel must be obtained
PRIOR to departure. It is the traveler’s responsibility to inform the
financial assistant of the following information at least two weeks prior
to departure. Failure to obtain prior approval will delay the reimbursement
process.
Travelers may not approve the reimbursement
of their own travel expenses. In addition, an employee shall not approve the
travel expenses of an individual to whom he or she reports either directly
or indirectly.
PAYMENT
OF TRAVEL
Travelers should return all
receipts pertaining to the travel to the department financial assistant within
10 days of the return date. Please include a completed and signed Domestic
or Foreign Travel Worksheet with the receipts. A completed worksheet will
enable reimbursement vouchers to be processed in a timely manner.
Under guidelines established by
campuses (including the Laboratories), corporate travel cards may be issued
to employees who travel on official University business. Any traveler issued
such a card should use the card to pay for all expenses related to official
University business travel, including lodging and subsistence, except where
the card is not accepted. Certain prepaid expenses such as transportation
tickets and conference fees may be billed directly to the University.
Travelers are required to use their
corporate travel card to obtain cash advances for expenses incurred in connection
with official University business travel, if the card provides this feature.
Reasonable fees charged for obtaining a cash advance using the corporate travel
card are eligible for reimbursement.
TRANSPORTATION EXPENSES
Transportation expenses shall be
reimbursed based on the most economical mode of transportation and the most
commonly traveled route consistent with the authorized purpose of the trip.
Transportation tickets should be
procured in advance in order to obtain any discounts offered by the carrier
or negotiated by the University. Such tickets should be purchased from the
campus contract travel agency.
Mileage Expenses
Mileage shall ordinarily be computed
between the traveler’s headquarters and the common carrier or destination.
Expenses for travel between the traveler’s residence and headquarters
(commuting expense) shall not be allowed. However, mileage expenses may be
allowed between the traveler’s residence and the common carrier or destination
if University business travel originates or terminates before or after the
traveler’s working hours, or if travel originates or terminates during
a regularly scheduled day off.
Air Travel
Coach class or any discounted class
airfare shall be used in the interest of economy. The use of business or first-class
or other higher cost services may be authorized only under the circumstances
listed in the Policy.
The State of California contracts
for city-pairs with domestic airlines. University travelers can arrange travel
between 284 city pairs at discounted fares offered under contracts with Southwest
and United Airlines.
Automobile
Travel
Private Vehicles
Travelers may use their private
vehicle for business purposes if it is less expensive than renting a car,
taking a taxi, or using alternative transportation, or if it saves time. See
the Policy for limitations
on private vehicle use.
• Mileage
Reimbursement Rate
The standard mileage reimbursement
rate is 36¢ per mile, which takes into account all actual automobile
expenses such as fuel and lubrication, towing charges, repairs, replacements,
tires, depreciation, insurance, etc. Under IRS regulations, travelers who
claim this rate are not required to substantiate the actual costs of operating
the vehicle. Travelers with physical disabilities who must use specially equipped
or modified vehicles may claim reimbursement up to 37¢ per mile. The traveler
must certify in a statement submitted with the Travel Expense Voucher that
he or she incurred higher operating costs.
Surface Transportation
Used in Lieu of Air Travel
If advance approval has been obtained,
a traveler may use surface transportation for personal reasons even though
air travel is the appropriate mode of transportation. The cost of meals and
lodging, parking, mileage,
tolls, taxis, and ferries incurred while in transit by surface transportation
may be reimbursed. Such costs shall not exceed the cost of airfare, based
on the lower of the regular coach fare available for the location of travel
from a standard commercial air carrier or the campus travel program fare,
plus transportation costs to and from the terminals. See the Policy for limitations
on the use of surface transportation in lieu of air travel.
•
Rental Cars
A vehicle may be rented when renting
would be more advantageous to the University than other means of commercial
transportation, such as using a taxi. Advance reservations should be made
whenever possible and a compact or economy model requested. The traveler is
responsible for obtaining the best available rate commensurate with the requirements
of the trip. The discount negotiated with car rental agencies by the
University should be requested when available. Travelers are expected
to use rental agencies with which the University has contracts that include
insurance coverage. On contract rental vehicles used in the continental Unites
States, charges for additional insurance are not allowable, including any
charge for a collision damage waiver. The rental
agency’s University identification number should be given to the agency
at the time of rental in order to ensure that the vehicle is covered by physical
damage insurance. Except
for State of California pool cars, vehicle rental charges billed directly
to the University shall not be authorized. Rental car charges should be paid
with the traveler’s corporate credit card.
UCSB
Transportation Services
Vehicle reservations are made in
writing using a "Reservation of Fleet Vehicle" form. Paper forms
are available from the department main office. It is best to call Transportation
Services (x2924) prior to submitting the reservation form to determine availability
of vehicles. Telephoned reservations must be followed with a
written request using the above form, within the designated time. You must
show a valid driver's license before the vehicle's release.
NOTE: Any travel involving students
must have a Waiver of Liability signed by the students before the field
trip.
Miscellaneous Automobile-related
Expenses
Charges for ferries, bridges, tunnels,
or toll roads may be claimed by the vehicle operator.
Reasonable charges for parking
while an employee is on travel status or on University business
away from regular duties will be
allowed as specified in the Policy.
Other Forms
of Transportation
Rail or bus transportation may
be used when required by the destination or by business necessity. If a traveler’s
destination is served by a regularly scheduled airline, the use of rail transportation
shall be reimbursed in accordance with the procedures specified under Surface
Transportation in Lieu of Air Travel. Local public transportation is allowed;
taxi fares, including tips, are allowed only when the use of public transportation
or airport shuttle service is impractical or unavailable.
SUBSISTENCE
EXPENSES
Subsistence expenses incurred while
on travel status consist of charges for lodging and meals and incidental expenses
(M&IE). Incidental expenses include tips and fees for services.
•
Travel of Less Than 24 Hours
When the entire length of a trip
is 12 hours or less, M&IE shall not be reimbursed; an exception
may be allowed when the meal is an integral part of a business meeting and
must be substantiated as specified in the Policy. For domestic travel that
lasts more than 12 hours but less than 24 hours, reimbursement
is limited to the actual cost of lodging. Actual M&IE shall be reimbursed
up to a maximum of $33.
•
Travel of Less Than 30 Days
For travel assignments of less
than 30 days within the continental United States, the reimbursement of daily
subsistence expenses shall be based on the actual reasonable amounts incurred
for lodging. Actual M&IE shall be reimbursed up to a maximum of $50
per day. The M&IE cap shall not be treated as a per diem. Lodging
expenses must be supported by original itemized receipts. Foreign travel of
less than 30 days shall be reimbursed in accordance with the Federal
Maximum Travel Per Diem Allowance for Foreign Areas.
Travel within Alaska, Hawaii, and U.S. possessions shall be reimbursed at
the per
diem authorized for non-foreign localities.
•
Travel of 30 Days or More
The long-term daily expense rate
shall be authorized when a traveler can reasonably be expected to incur expenses
in one location comparable to those arising from the use of establishments
catering to long-term visitors, and when the traveler is expected to be in
one location for 30 or more consecutive days but not in excess of one year.
For domestic travel assignments of 30 days or more within the continental
U.S., the per diem allowance authorized for subsistence expenses is based
on an estimate of actual daily expenses, computed according to the procedures
specified in the Policy. Reimbursement of such expenses shall be limited to
a daily amount of up to 55% of the applicable federal
per diem rate established for
travel within the continental U.S. For
foreign travel and for travel within Alaska, Hawaii and U. S. possessions,
reimbursement shall be up to 55% of the federal
per diem rates authorized for those areas.
Travel in Excess of One
Year
Refer to the Policy for provisions
covering travel lasting more than one year in a single location.
HOTELS
AND LODGING
Nation-wide agreements are part
of the Planned Purchasing Program and include most of the hotels in a chain.
City-specific agreements are negotiated by UC campuses or the State of California
for individual hotels.
MISCELLANEOUS TRAVEL EXPENSES
Miscellaneous expenses are reimbursable
when they are ordinary and necessary to accomplish the official business purpose
of a trip. The Travel Expense Voucher must include an explanation of why such
expenditures are being claimed. Miscellaneous expenses may include business
office expenses, special fees for foreign travel, and registration fees for
conferences and professional meetings.
INSURANCE FOR TRAVELERS
Employees: All University employees
are routinely covered 24 hours a day, worldwide, against accidental death
or dismemberment while on an official University business trip.
Vehicles: When private vehicles
are used on University business, the appropriate campus officials are responsible
for requiring that employees have adequate liability insurance coverage. The
minimum prescribed liability coverages are specified in the Policy. Travelers
using rental cars are expected to use rental agencies with which the University
has contracts that include insurance coverage.
REPORTING
TRAVEL EXPENSES
A Travel Expense Voucher (Form
U85 or equivalent, or an electronic version) reporting all expenses and advances
pertaining to a particular trip must be submitted to the campus accounting
office within 21 days of the end of the trip. For trips lasting over 90 days,
the traveler must submit a quarterly report of expenditures to the campus
accounting office. Except for direct billing arrangements that have
been approved in advance, a Voucher must be processed even if no reimbursement
is due the traveler.
Substantiation of expenses must
include the following:
-
Date and time of departure
from and return to the traveler’s headquarters or residence;
- Origin and destination
of the trip and the route taken;
- Purpose for travel or
the nature of the business benefit derived as a result of the travel; and
- Amount of each expenditure,
listed by date and location.
The original of the following
receipts must be submitted with the Travel Expense Voucher:
- All airline expenses
- All itemized lodging
expenses for domestic travel
- All rental car expenses
- M&IE and miscellaneous
expenses
- Gifts provided to a host
costing
Electronic receipts are acceptable
provided that the detail contained therein is equivalent to the level of detail
contained in an acceptable paper record.
The traveler must sign the
Travel Expense Voucher certifying that the amounts claimed are a true statement
of the expenses incurred on official University business and that the original
of all required receipts has been submitted. The Travel Expense Voucher or
electronic equivalent must be approved for payment by the traveler's department
head or by a person to whom the Chancellor has delegated such authority. Please
refer directly to the Policy for more information.
ENTERTAINMENT
Official Entertainment is
the provision of meals (catered or restaurant) or light refreshments (beverages,
hors d’veuvres, pastries, cookies, etc.).
The Official Host is the
employee representing th University who hosts a meeting, conference, or event.
The Official Guest is a
person who renders a service to the University or is present at a University
meeting, conference, or event at the invitation of the person authorazed to
host the activity, including employees from another work location.
Exceptional entertainment includes
both expenses that exceed the per-person maximum rates and expenses
associated with certain types of activities. Examples of activities that require
exceptional approval are:
Entertainment of the spouse
(or equivalent) of a host or a guest,
Tickets to entertainment or
sporting event,
Faculty or staff picnics or
holiday parties.
Flowers or alcohol
MAXIMUM RATES FOR ENTERTAINMENT
The maximum per person expenditures
for individuals being entertained and for a University employee who is the
offical host, or who is a participant at the request of the offical host,
shall not exceed the following amounts:
Breakfast $15.00
Lunch $25.00
Dinner $40.00
Light Refreshment $10.00
The reimbursement for a buffet
reception cannot exceed the applicable meal allowance associated with the
type of buffet, i.e. breakfast, lunch, or dinner.
State Funds
Alcohol, flowers or tobacco cannot
be purchased with State funds. State funds cannot be used for expenses requiring
exceptional entertainment approval.
Federal Funds
Federal or local government contracts
and grant funds may be used to fund entertainment only if such expenses are
specifically authorized in the contract or grant. No alcohol, flowers or tobacco
may be purchased with Federal funds.
Non-State Funds
Various non-state funds controlled
by the University may be used to fund official entertainment, but only within
the restriction governing the use of the fund. In the event of a conflict
between the terms of the fund and University policy, the more restrictive
of the two policies shall apply.
HONORARIUM
An honorarium is compensation for
a particular service (such as guest speaking, lecturing, conducting a workshop)
and expenditures associated with such service. Payment for reading or translating
a manuscript is not to be considered an honorarium (nor Independent Consultant);
these are services which are to be authorized via a Purchase Requisition (and
require an invoice for payment). Payments from grant funds are covered under
Policy 5260 and Policy 5265 relating to independent consultants. For payments
to aliens, see Honoraria for Foreign guests.
All Hosts must complete
the pink "Reimbursement Form for Visitors" available in general
office files under "Forms for Foreign Visitors", at l east two weeks
prior to the guest’s visit. The Pink form along with copies of all other
documentation, including the signed Form 5, should be kept in department files.
Eligibility:
Service for which an honorarium
is to be paid is usually limited to one or two sessions: in no case is the
service to extend beyond two weeks. (Academic personnel who are guest lecturers,
etc., for two weeks or more must be appointed with an appropriate title in
accordance with UCSB Policy 1115; staff personnel whose service extends beyond
two weeks must be hired as temporary employees.)
Amount:
The amount of an honorarium is
generally based on travel and living expenses; however, except for aliens,
a non-University recipient may not receive both an honorarium and additional
travel/per diem expenses (the honorarium should include these costs). Aliens
with proper visas may receive both travel/per diem expenses and an honorarium
if both the Form 5 (Check Request) and a Travel Expense Voucher, with supporting
receipts, are submitted together.
Method of Payment:
University of California Employees:
Additional compensation for
University of California accomplished via PPS/Change in Employment Status
and Special Payroll forms (see Attachment A), except for per diem/travel
expenses which are paid with a Travel Expense Voucher.
Non-University Employees:
Non-University employees
are paid via Check Request (Form 5). Social Security number and home
or business address is required.
Approval:
The Check Request (for non-University
employees) or Change in Employment Status, Special Payroll, and/or Travel
Voucher forms (for University employees) must be signed by the department
chairperson or principal investigator for honoraria of $500 or less; honoraria
of $501 to $2,000 must be approved by the appropriate Provost, Dean, or Vice
Chancellor. Honoraria exceeding $2,000 are to be approved by the Chancellor
or The Vice Chancellor and the supporting documentation should include a curriculum
vita and a statement of purpose.
HONORARIA
FOR FOREIGN GUESTS
Items necessary to complete
a Honorarium Transaction are:
- Photocopies of Passport and
visa*
- Pink Reimbursement Form for
Visitors
- W-7 (taxpayer ID number) or
- Form 8233 (Tax exemption for
Treaty countries)
- Statement of Citizenship Status
- Certification of Academic
Activity.
All Forms are located
in the general office files under "Forms for Foreign Visitors."
Visas:
The type of visa held by every
alien engaging in any form of service to the University must be identified
and treated according to the terms of the visa.
The most common type of visas at
the University are the "J" (Exchange Visitor), "F" (Student), and
"H" (Temporary Visitor of Distinguished Merit and Ability) which permits
the holder to be paid compensation for services performed and be reimbursed
for expenses incurred. The "B-1" visa (Temporary Business Visitor) permits
the holder to receive reasonable reimbursement for travel and subsistence
only (e.g., University per diem rate and air fare). The visitor is not
permitted to receive salary, honoraria or any other form of compensation for
services. The "B-2" visa (Temporary Visitor for Pleasure) does not permit
the holder to receive any form of salary, honoraria, or compensation nor
is the visitor permitted to receive any form of reimbursement for travel or
subsistence. Mexican visitors who enter the United States without a formally
issued visa are deemed to be B-2 visa holders. Canadian and British Landed
immigrants residing in Canada entering the United States without a formally
issued visa are deemed to be B-l/B-2 visa holders.
Taxpayer Identification Numbers:
It is imperative for all aliens
employed at UC to have a taxpayer identification number. Aliens applying for
taxpayer identification numbers (Social Security numbers) must furnish evidence
of age, identity, citizenship, and alien status. The following document(s)
are necessary to satisfy the law:
1. A foreign-born person who is
now a citizen of the United States (one of the following):
- U.S. passport
- Naturalization Certificate
- U.S. Citizen Identity Card
- Certificate of Citizenship
- Consular Report of Birth
- U.S. Military Discharge papers
showing U.S. Citizenship
2. Aliens residing in or visiting
the United States (
ne of the following):
- Alien Registration Card (1-151
or 1-551)
U.S. Immigration Form 1-94,
1-186, 1-185, SW-434, 1-95A,1-184, or AR3A.
A representative of the Social
Security Office is on campus one day a month. Appointments and information
may be obtained by calling International Students & Scholars Office. Documents
may also be presented to the local Social Security Office in person. Photocopies
are not acceptable.
Tax Treaties:
Nonresident aliens from countries
with which the United States has an income tax treaty may be eligible for
exemption from Federal tax withholding if they meet the requirements of the
treaty. Explanations of the articles may be found in "Commerce Clearing House,
Inc., Tax Treaties," on file in the Accounting Office. Accounting also has
available Document 515 for withholding of tax on nonresident aliens. Note
that tax treaty articles are based on permanent residence rather than citizenship.
The teaching article generally
provides that professors or teachers who are residents of the tax treaty country
and who visit the United States for the purposes of teaching at an educational
institution for a period not exceeding two years shall be exempt from U.S.
income tax on compensation received for such teaching.
Information resource:
http://ucsbuxa.ucsb.edu/policies/vcas/accounting/5145_payment_to_aliens.html
GIFTS/
DONATIONS TO THE DEPARTMENT / UNIVERSITY
Charitable Gifts
Timing of gifts:
In order for a donor to qualify for a charitable income tax deduction for
the current tax year, 2002 for example, the gift must be received by
UCSB no later than December 31, 2002. For gifts made by US Mail, see below.
Some assets, including securities, personal or real property, require special
action to assure timely receipt. If it is important to the donor complete
a gift in 2002, please encourage the donor to communicate directly with the
Development Office
(and with his or her own advisors) so that we may provide any appropriate
information or assistance.
Gifts hand Delivered to your
Department: Gifts hand delivered to a department, must be delivered with
the appropriate University Development (UDEV) forms to Gifts Processing no
later than December 31 at 5:00p.m. in order for the donors to receive an official
receipt for a (current tax year) gift. This procedure is essential since
only the Chancellor and staff specifically designated in the Development area
are authorized to accept gifts on behalf of the university.
Gifts by Mail: For
income tax purposes, a gift delivered by US Mail is considered to be received
the date of postmark. A US Mail postmark or US Mail certified-or registered-mail
receipt is required as proof. (A postage meter or delivery service receipt
is not acceptable proof.) PLEASE SAVE THE ENVELOPE for any gift you
receive by mail, and provide it to Gifts Processing along with the original
gift document. Gifts received in postmarked envelopes, should be
forwarded with University Development (UDEV) forms to gift processing no later
than the first week in January the following year.
Gifts of Securities:
Securities gifts require special instructions from our office, and lead
time of several days or more. Regarding securities gifts made through
brokers: receipts are issued when the securities are received by UCSB, not
when donors give instructions to brokers. Brokers may take several days or
weeks to process gift transfers, and most close early over the holidays. Regarding
gifts of securities sent through US Mail, the gift date is the date of postmark.
In all cases, donors of securities, and their brokers, should be encouraged
to speak directly with the Development
Office as early as possible prior to year-end.
Gifts of all Types:
The Development Office can assist with gifts of all kinds of assets, including
cash, real property and personal property, as well as securities. We can help
arrange gifts of all types, current and deferred. We will make every effort
to achieve donors’ charitable goals, while coordinating closely with
you to be sure the gifts meets your area’s needs.
The Gift Transmittal Letter:
All gifts to UCSB should include a signed letter from the donor. The
letter can be prepared in draft form by the Development Office for the donor’s
review. The letter should include the following:
- a statement by the donor that
he or she is making a gift to The UCSB Foundation (or UC Regents) to benefit
UCSB,
¨ a reference (by title) to
the fund administrator who will oversee the use of the gift,
¨ a description of the assets
being given or pledged,
¨ the timing of the transfer
of the assets to UCSB (include a timetable for all payments),
¨ the exact purpose of the
gift,
¨ other key details.
Date:
The Regents of the University of
California,
In support of Dr./Prof. _____________’s
research of __________________________ please accept this donation in the
amount of $________.
Signed,
X__________________________
Name
Address
Phone
LINKS
Includes
- UC Policy on Honorarium Payments
and general Taxation of Nonresident Aliens
- Statement of Citizenship and
Federal Tax Status instructions
(Use UCSB campus specific form
above)
- Form W-4 Nonresident
Alien Employee's Federal-State Withholding Allowance Certificate
- Summary of Tax Withholding Rates
and Payment Procedures
- Honorarium Payments to B-1/B-2
Visa Holders
- Form W-7 Obtaining an
Individual Taxpayer Identification Number
NOTE: All foreign visitors who
receive pay for services in any amount must have either a SSN or an ITIN.
These visitors can apply for an ITIN prior to their visit to the U.S. After
entering the U.S., they can apply to the Internal Revenue Service (IRS)
or an acceptance agent using the Form W-7. Many of the campuses have become
certified acceptance agents and can apply for an ITIN on behalf of the visitor.
The Form W-7 and instructions can be found at the IRS
web site.
Incidental expense reimbursements
that the University pays to or on behalf of visiting scholars, who are nonresident
aliens are not subject to withholding or reporting if the reimbursements
are made in accordance to the IRS accountable plan rules.
- Tax Treaty Information
- Form 8233 Exemption From
Withholding on Compensation for Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual
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