16-A-010 Travel Related Policy Changes (October 30, 2015) (Supersedes 16-A-006)

Informational Circular (IC) 16-A-006 was issued on October 12, 2015 to announce travel policies being implemented in conjunction with the adoption of federal per diem rates (meals and incidentals, and lodging), effective for all travel occurring on and after January 1, 2016.  Based on agency feedback and further review, IC 16-A-010 contains revised policy and supersedes IC 16-A-006. 

The following travel policies are being implemented in conjunction with the adoption of federal per diem rates, effective for all travel occurring on and after January 1, 2016: 

Subsistence Rates (Contiguous United States, Alaska, Hawaii, U.S. Territories and Possessions, and International locations) -

Note: For international travel, the allowance for paying actual meal expenses with receipts is discontinued.

Note: By following federal guidelines with respect to M&IE, the State of Kansas avoids any taxability issues. 

Exception to the Lodging Expense Limitations

Reimbursement for Actual Conference Lodging

Same Day Travel Meal Allowance

Reduced Meal Allowance for Meals Provided at No Cost to the Employee

Reduced Subsistence Allowance

Border City Travel – Discontinued

 Expense Reports

Travel Expense Account Codes

For travel occurring prior to January 1, 2016:

For travel occurring on and after January 1, 2016:

Travel Authorizations

Moving of Employees’ Personal Effects Account Codes

For moves occurring prior to January 1, 2016:

For moves occurring on and after January 1, 2016:

Updates for Subsistence Rates

Rate File, Policy Documents, and Links

DH:jm

Printable version of 16-A-010

• Per diem rates for the State of Kansas shall consist of the following:
• • Meals and Incidentals Expense (M&IE) rate -
    • Meals – the cost of meals, taxes and tips.
    • Incidentals Expense –all fees and tips to hotel porters, bellhops, doormen, and maids.
• • Lodging rate -
    • Employees may be reimbursed for actual lodging expense incurred, not to exceed this rate. 
    • No allowance for any tips is included with this rate. 
    • Taxes are paid in addition to this lodging rate.
    • For international travel, payment for actual lodging expenses is allowed and not subject to rate limitations as previously indicated in Informational Circular 16-A-006.  Lodging incidentals, which consist of fees and tips to hotel porters, bellhops, doormen, and maids, are included in the M&IE rate and thus should not be included with actual lodging expense reimbursement.
• Subsistence rates will consist of a standard per diem rate and non-standard area per diem rates. The standard rate is used except when the travel location is specified as a non-standard area, in which case, the per diem rate for that non-standard area is used. 
• Meal reimbursement will be based on quarter days with the daily reimbursement amount divided equally between quarters. Meal per diem will be provided for the quarters the traveler departs and returns. 
• The daily lodging expense limitations may be exceeded, with approval by the agency head or agency head’s designee, by the lesser of either:
  • an additional 50% of the applicable lodging expense limitation; or
  • the actual lodging expense incurred.
• Agencies may authorize payment or reimbursement for actual lodging expenses when an employee is required or authorized to attend a conference, and the lodging rate exceeds the applicable lodging expense limitation (including the additional 50%).  The agency head must be provided with conference materials and rates.  These should be maintained with travel documentation.
• For employees that qualify for a same-day travel meal allowance, the agency will determine the appropriate amount to be reimbursed based on 15%, 35% or 50% (breakfast, lunch or dinner) of the daily M&IE rate.  The meal is to be determined by the agency.  A new expense type “Same Day Travel Meal” has been added to the Travel & Expense module for the meal associated with same day travel. See the Employee Travel Expense Reimbursement Handbook for the guidelines for receiving a meal with same day travel.
• If meals are provided during a given travel day, the agency will reduce the M&IE rate by the amount of the meal that was provided, based on 15%, 35% or 50% (breakfast, lunch or dinner) of the daily M&IE rate.  For partial days, the quarter amount is calculated first and then the meal deduction % is applied. 
• If all meals are provided for a day, the reduction to the M&IE rate will be 100% and there will be no allowance for incidentals expense reimbursed to the traveler.
• Reduced subsistence allowance requires approval of the agency head or agency head’s designee, using the form DA-37 Reduced Subsistence Allowance.
• Border City Travel Rule and designated cities are discontinued. However, the Department of Administration will consider requests for blanket approval of specific out-of-state travel locations.  The requests will come from the agency head or designee and may be renewed annually.
• SMART expense reports must be completed for reimbursable expenses to the traveler (such as mileage, meal per diem, etc.).   It is recommended, but not required, that prepaid expenses be added to the expense report.  This includes, but is not limited to, lodging, transportation rental and fares, fuel charged to a state credit card or account, conference registration and lodging, etc. 
• SMART expense reports should include M&IE entered for one day at a time rather than for a range of days on one line. 
• The new series of travel account codes, 525510 through 525590 will be used only in the Travel & Expense module for all travel occurring on and after January 1, 2016.  The existing travel account code series for in-state, out-of-state, and international travel will continue to be used outside of the Travel & Expense module by all agencies. 
• Within the Travel & Expense module, the new account codes, 525510 through 525590, will be used for all travel locations (in-state, out-of-state and international).  The location entered for an expense report will be used to determine the in-state, out-of-state and international designation which will be provided in SMART reports. The charts below provide the existing and new account codes and appropriate usage: 
• Beginning November 13, 2015, travel authorizations created for travel occurring on and after January 1, 2016, will use the new account codes, 525510 through 525590, as well as the new travel rates. 
• New account code 521500 will be used only in the Travel & Expense module for moving of employees’ personal effects occurring on and after January 1, 2016.  The existing account codes for in-state and out-of-state moving of employees’ personal effects will continue to be used outside the Travel & Expense module by all agencies. 
• Within the Travel & Expense module the new account codes 521500 will be used for both in-state and out-of-state moving of employees’ personal effects.  The location entered for an expense report will be used to determine the in-state and out-of-state designation which will be provided in SMART reports. The charts below provide the existing and new account codes and appropriate usage: 
• State subsistence rates will be updated on April 1 and October 1 each year and will be effective until the next semi-annual update.  Historical rate information will be maintained in SMART. 
• An electronic file with the CONUS standard rate and non-standard area rates (for the continental United States) will be available at the Office of the Chief Financial Officer, Travel Information for State Employees website at: Travel Information for State Employees
• The Employee Travel Expense Reimbursement Handbook is being updated to reflect these policy changes.  See the Employee Travel Expense Reimbursement Handbook for complete travel policy information available at the Office of the Chief Financial Officer, Travel Information for State Employees website at: Travel Information for State Employees
• The Office of the Chief Financial Officer Policy Manuals are being updated to reflect these policy changes. Policy Manuals are available at the Office of the Chief Financial Officer website at: Policy Manual
• Agencies will be notified when the revised Employee Travel Expense Reimbursement Handbook and Policy Manuals, and the CONUS rate file are available on the Department of Administration website.