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Section 9: Travel

Travel Advances

Effective Date:

06/01/10

Approved By:

Lenora Chapman, Associate Vice President, Financial Affairs

Last Revised On:

05/30/13

For Assistance Contact:

Assistant Vice President & University Controller,
210-458-6774
Assistant Controller, 210-458-6915
Director, Disbursements & Travel Services,
210-458-5915

PURPOSE/SCOPE

The University of Texas at San Antonio (UTSA) may advance funds to minimize financial hardship for employees or students traveling on official UTSA business.

Travel advances are processed in accordance with the Internal Revenue Service (IRS) accountable plan rules, Internal Revenue Code sections 62(a)(2) and 62(c). 

Travel advances should be minimal and other payment methods should first be pursued by using a Central Liability Individual Billed Account (CLIBA) card. The amount of the advance is based on the estimated allowed, out-of-pocket expenses to be incurred by the traveler and as authorized by the Account Administrator.

UTSA is requiring the use of currently contracted UT System wide agencies. The traveler must use the UT System wide travel and car rental agencies.

AUTHORITY

Board of Regents’ Rules and Regulation, Rule 20801 requires institutions to issue travel regulations covering authorization for travel and reimbursement for approved travel.  Internal Revenue Service regulations (IRC §162 and various rules) stipulate those expenditures that may be treated as non-taxable reimbursements and the corresponding documentation requirements.   


UNIVERSITY GUIDELINES

Table of Contents

A. Requirements and Eligibility

Travel advances may be issued to faculty, staff and eligible student employees based on a determination made by the Unit Administrator, Account Administrator, or Traveler’s supervisor that the out-of-pocket travel costs will create a financial hardship to the employee.   If an individual travels more than three times per year, it is preferred that they apply for a Corporate Liability Individual Billed Account (CLIBA) card.  

NOTE: Prospective employees and prospective students are not eligible for a travel advance.
A travel advance must only be used for allowable expenses that are reasonably expected to be incurred out-of-pocket for domestic or international (foreign) travel conducted on behalf of UTSA (official business).  The amount of the travel advance depends on the estimated out-of-pocket travel expenses to be incurred.

1. Advances on Behalf of Students Traveling on Official UTSA Business

A UTSA employee may be issued a travel advance for the benefit of a student traveling to and from activities or events that advance UTSA’s mission of: research and discovery, teaching and learning, community engagement and public service. 

Eligible activities and events include, but are not limited to, study abroad, national student exchanges, student teaching internships, practicums, observations, research and athletic related travel.

Travel advances issued for the benefit of a student must be requested by an account administrator who will identify the employee with custodial responsibility of the funds while the students are in travel status.  This individual is referred to as the Student Advance Responsible Party and will typically accompany the student travelers on the trip.  

NOTE: This individual must be a UTSA employee.  This individual is responsible for the usage and reconciliation of all moneys disbursed for this purpose.

The account administrator and Student Advance Responsible Party must:

    1. Complete  the Travel Advance Request (TAR) form.

    NOTE: The preferred travel advance payment method is a Travel Advance Card (TAC).

    1. Obtain the travel advance and provide it to the student(s), if applicable, prior to the trip departure date.
    2. Explain requirements to students and assure funds are used for allowable travel costs in accordance with UTSA guidelines. 
    3. Settle the travel advance(s) after the trip return date within the timeframes established by UTSA.

NOTE: Travel expenditures must be settled  within 30 days after travel has been completed as per Travel Reimbursement Settlement FMOG and IRS accountable plan.

2. Athletic Team Travel Allowances

The Athletic Director or designee is responsible for compliance with NCAA regulations when requesting reimbursement for expenses not typically allowable by UTSA.  When such expenses are included in a travel advance, their (Athletic Director or designee) signature certifies compliance.

B. Allowable Expenses

A travel advance can be used to pay for the following expenses, regardless of how the travel advance is issued to the traveler (i.e. travel advance payment method):  

  • Meals and incidental (M&IE) and Lodging expenses: Funds for M&IE and lodging expenses may be advanced up to the General Services Administration (GSA) per diem reimbursement rate for the travel destination.  See Reimbursement Rates, a section of the Travel Reimbursement FMOG for more information.
    • If the Unit Administrator authorizes an advance for M&IE and/or lodging expenses that is lower than the GSA per diem rate, the lower rate must be entered in the appropriate field(s) of the Travel Advance Request form.
    • If the lodging expense exceeds the GSA per diem rate, the traveler must substantiate the reason for the higher rate when completing the Travel Advance Request form. See Lodging Rate Increases, a section of the Travel Reimbursement FMOG for more information.
  • Lodging
  • Registration
  • Transportation: Including mass transit, parking/tolls, airfare and car rental and fuel.
  • Student Athletics Team/Group Travel
  • Other expenses: See Other Expenses, a section of the Travel Reimbursement FMOG for examples.

C. Travel Advance Payment Methods

DTS notifies the travel advance recipient by phone or email when the travel advance is available for pickup, or when it has been processed (typically three business days before the travel start date).

1. Travel Advance Card (TAC)

The Travel Advance Card (TAC) is the default travel advance payment method and is issued in:

  • The name of the traveler
  • Whole dollars only (rounded up to the nearest whole dollar)

The traveler must specify the TAC pickup location — DTS office or Fiscal Services — when completing the Travel Advance Request (TAR) form. The traveler must present a photo ID upon pick up and cannot send a proxy.

NOTE:

The TAC may be requested up to 60 days in advance of the travel departure date to allow the traveler time to confirm or book travel arrangements, for example, lodging and/or airfare. However, travelers must ensure the TAC is paid in full by the established due date, regardless of the travel departure or return date.

The traveler must provide DTS with the begin date, end date and reason for the temporary activation when completing the TAR form. The TAC must be used during the temporary activation period to confirm or book travel arrangements. 

2. Direct Deposit

A travel advance may also be paid via direct deposit. A Direct Deposit – Non-Payroll form must be on file with DTS to be eligible for direct deposit.

NOTE: The preferred method of payment for travel advances issued for the benefit of a student is a Travel Advance Card (TAC). For more information, see the Advances on Behalf of Students Traveling on Official UTSA Business section.  

Travel advances issued for the benefit of students and paid via direct deposit are made payable to the Student Advance Responsible Party and not the traveling student.  The Student Advance Responsible party is responsible for enrolling in direct deposit and providing travel advance funds to the student(s) when needed. 

3. Checks (exception)

Checks are only issued to faculty, staff and student employees as an exception when approved by the Assistant Controller or designee for extraordinary circumstances. 

When approved, the traveler must select the check delivery method when completing the TAR form – mailed to the traveler’s address on file (UT Direct) via U.S. mail or picked up in-person at the DTS office or any Fiscal Services office. The traveler must present a valid photo ID upon pickup. A proxy may pick up the check; however, the proxy must present a valid photo ID and sign for receipt of the check on behalf of the traveler.

Travel advances issued for the benefit of students and paid via check are made payable to the Student Advance Responsible Party, not the traveling student.  The Student Advance Responsible Party is responsible for enrolling in direct deposit and providing travel advance funds to the student(s) when needed.


D. Accounts To Be Charged

Travel advances may be expensed as follows:

  • Advances from a 26-Restricted fund account require additional approval from the Research Services Centers (RSC) before the Disbursements and Travel Services Office will approve.
  • Travelers who are authorized to travel on state funds (14 accounts) can only receive an advance for meals and lodging per the Texas Government Code Section 660.003 Travel Expenses.
  • The eligible subaccount numbers to which the travel costs will be expensed are:
    • -68: For all student athlete recruitment travel.
    • -75: For all non-student domestic travel.
    • -76: For all non-student international (foreign) travel.
    • -77: For all student non-athletic team travel.
    • -78: For all student athletic team travel.

E. Completing the Travel Advance Request (TAR)

It is suggested that you plan ahead and submit all advance request forms at least 10-business days prior to the trip departure date to assure sufficient time to process the request.

NOTE: For a list of changes and procedures to complete the form, see the How to Complete the TAR presentation.  

An approved Request for Travel Authorization (RTA) (VE5) must be processed prior to requesting a travel advance.  Once approval of an electronic RTA has been completed in DEFINE, the TAR form is used to request an advance.  Incomplete forms will be returned to the traveler.

The form contains the following sections that must be completed:

Section 1 – Traveler Information

    1. Enter the preparer’s name and phone number. The Today’s Date field pre-fills the current date.
    2. Enter the traveler’s name and contact information and select the traveler type from the drop-down menu.
    3. If the travel advance is issued for the benefit of a student:
      • Select the Student Advance Responsible Party traveler type option. The “Enter student name(s)” row appears. Include each student’s name, banner ID number, and advance dollar amount to facilitate TAC card order and activation.

    NOTE: The Student Advance Responsible Party must be designated by the Account Administrator with name and contact information. For more information, see the Advances on Behalf of Students Traveling on Official UTSA Business section. 

    • Enter the student’s full name, banner ID number, and dollar amount (separate multiple student names with commas) and select the Add Row button, if necessary.

    Section 2 – Trip Information

    1. Enter the 8-digit RTA document ID number.
    2. Enter the departure and return dates and select the business purpose.

    NOTE: If selecting Other from the Business Purpose drop-down, you must describe the business purpose in the Comments field.

     

    Section 3 – Expenses

    1. Select the checkbox for each expense type to be advanced.
    2. If selecting Meals (M&IE), select the Domestic checkbox (if the destination is in the U.S, including Alaska, Hawaii and U.S. territories and possessions), enter the destination name, GSA per diem rate and total number of business days.
      • The Partial Per Diem Rate field calculates the 75-percent partial per diem rate when the Domestic checkbox is selected for the first and last destination only.  
      • The GSA Advance Total field calculates the total advance (GSA Rate X Total Number of Travel Days) and includes the partial per diem rate for the first and last calendar day of travel, if applicable.
      • The Destination Advance Total field pre-fills the total travel advance (GSA Advance Total or Department Advance Total) for meals for each destination.
      • The M&IE TOTAL field calculates the total travel advance for meals for all destinations.  
    1. If the total amount to be advanced to the traveler is different from the amount in the GSA Advance Total field, you must enter it in the Department Advance Total field. The Comments field appears and may be used for department reference only.
    1. If the trip includes multiple destinations, click the Add Destination button to add another destination.
    2. Enter the account number that will be charged for this expense. If charging multiple accounts, click the Add Account button to add an additional account and amount.

    NOTE: The Account Total field must equal the amount listed in the M&IE TOTAL field.

    1. If selecting Lodging, enter the GSA per diem rate for the travel destination, daily hotel room rate and hotel name.  
      1. Enter the estimated total room charges and estimated total hotel taxes. The Total Hotel Cost field displays the sum of these amounts:   
    • If the daily rate is greater than the GSA rate, the Lodging Rate Increase section appears and must be completed to substantiate the higher rate.
    • Select the checkbox if the travel expenses are being paid from state funds (14- or 26- accounts). The State Funds Cost Itemization section appears.
      1. If your trip includes multiple lodging establishments, check the Additional Lodging button to enter additional lodging information.
      2. Enter the account number that will be charged for this expense. If charging multiple accounts, click the Add Account button to add an additional account and amount.

    NOTE: The Account Total field must equal the amount listed in the LODGING TOTAL field.

    1. If selecting Transportation/Other, select the appropriate expense type from the drop-down menu, enter the estimated expense and comments (optional).
    • If you are requesting an advance for additional charges associated with a car rental, such as a GPS Navigation System or a gas fill-up service, then you may select Other and enter the description in the Comments field.
    • If you are requesting an advance for additional charges associated with airfare, such as a baggage fees, then you may select Other and enter the description in the Comments field.  
    • Enter the account number that will be charged for this expense. If charging multiple accounts, click the Add Account button to add an additional account number and the total amount – by expense type.  

    NOTE: The Account Total field must equal the amount listed in the LODGING TOTAL field.

    1. If selecting Student Athletics Team/Group Travel, enter the account number that will be charged, and a dollar amount for each expense type. If entering an amount in the Other field, enter a description for the expense in the Comments field.

    Section 4 - Total Advance Amount

    1. The SECTION 4 – TOTAL ADVANCE AMOUNT field calculates the total of all expenses entered in section 3.
    2. Select the desired travel advance payment method.

    Section 5 - Certification

    1. Promissory Note – Terms and Conditions: The traveler must agree to the terms and conditions as indicated by their signature.  This form may not be signed by a proxy.

    NOTE: Travelers are no longer required to sign a separate promissory note before receiving a travel advance.

    1. Account Administrator/Supervisor Name: Must be signed by an authorized signer on the account.
      1. Travel advances in excess of $10,000 require additional approval from a Vice President, Associate/Assistant Vice President, Dean or Associate / Assistant Dean. 
      2. The traveler’s immediate supervisor must sign if the traveler is also the account administrator.
    2. If Research Service Centers (RSC) approval is required (expenses charged to 26-accounts), select the RSC Approval Required checkbox. The FOR RSC OFFICE USE ONLY section appears.
Send the completed form to the Disbursements and Travel Services (DTS) office in-person, by campus mail, fax or email (scanned copy of original) for processing. Advances charged to a 26-account must be sent to the respective Research Service Centers (RSC). Travel advances will generally be paid to the traveler at least three business days before the travel departure date.  

F. Settlement

The traveler must settle the travel advance within 30 days after returning from travel via a properly executed Travel Reimbursement/Settlement (TRS) form and must include all required documentation (including receipts, if applicable). See FMOG - Travel Reimbursement for more information.

NOTE: If a travel advance is issued in the form of a Travel Advance Card (TAC), then the TAC must be paid in full by the internal due date, even if the traveler has not returned from their trip. See How to Make a Payment, a section of the Travel Cards FMOG for more information.

IRS regulations § 1.62-2(h)(2) allow an employer to treat unresolved travel advance amounts as taxable income if traveler does not reconcile and substantiate the advance within a reasonable time period after the travel has been completed. 

If the travel advance is not settled within 30 days from the travel return date, the traveler will be reported to the Assistant Vice President, Financial Affairs and Controller and/or their respective Vice President and risk having the advance reported as income subject to payroll tax withholding in accordance with IRS regulations.

In the event the advance is reported as income and then later cleared, UTSA is not required to return any withholding that may have been deducted from the employee’s paycheck.

A traveler with an outstanding travel advance must settle the outstanding travel advance before a new advance will be authorized. Travelers may expedite this process by attaching a completed Travel Reimbursement/Settlement (TRS) form for the recently completed trip to any additional travel advance requests.

NOTE: Travelers that require multiple travel advances for a given month are encouraged to apply for a Central Liability Individual Billed Account (CLIBA) card.

Departments may authorize CLIBA card holders a TAC card to pay for meals and incidental expenses. 

1. Excess Travel Advance Funds

Travelers are required to settle the reimbursement owed to UTSA when an advance was received in excess of authorized expenses, except for meal expenses less than the GSA per diem.
 
NOTE:Travelers that receive travel advance funds for meals and incidental expenses (M&IE) based on GSA Per Diem Rates are entitled to retain the entire per diem, including any unused funds, regardless of how the travel advance was issued.

A check or money order must be made payable to UTSA and should be deposited at either Fiscal Services office (Main or Downtown office). The check should include your UTEID and RTA number.

The traveler must also complete a Deposit Transmittal Form and attach the deposit receipt or a copy to the Travel Reimbursement/Settlement (TRS) form that is sent to DTS (in-person or campus mail).

The Deposit Transmittal Form should include:

  • Name of Traveler
  • Departmental Account Number
  • DTN Field assigned by DTS
  • Object code: 5371 (Only applicable for advances)

As an alternative, the traveler may attach the check or money order to the Travel Reimbursement Packet that is sent to DTS; this method should be restricted to travel settlement brought in-person to DTS.

If returning excess travel funds via cash, the traveler must visit Fiscal Services (Main or Downtown Campus) and complete a Deposit Transmittal Form. Fiscal Services will provide a receipt that must be attached to the Travel Reimbursement Packet.


DEFINITIONS

Term Description

Student Advance Responsible Party

  • For an activity or event planned by UTSA faculty: The organizing department’s chair, dean/associate dean or designee.
  • For an activity or event planned by UTSA staff: The organizing department’s director, assistant director, associate/assistant vice president or designee. 
  • For an activity or event planned by a registered or sponsored student organization: The registered or sponsored student organization’s faculty or staff sponsor, the director of student activities, assistant/associate vice president or their designee.

Request for Travel Authorization (RTA/VE5)

Request for Travel Authorization (RTA/VE5) is completed in DEFINE and is used to authorize travel for employees, students and non-employees who are traveling for UTSA.

Student

Undergraduate or graduate students enrolled in, admitted to, and attending classes at the University of Texas at San Antonio (UTSA) at the time of the activity or event.

Student employee

A student employee is eligible for a travel advance if the student is traveling for the purpose of their employment, such as Graduate Research Assistants.

 

REFERENCES/LINKS

(http://www.lbb.state.tx.us/GAA/General_Appropriations_Act.pdf)

(www.utsa.edu/financialaffairs/dts/docs/DTS-HowTo-TARform.ppt)

http://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf

(www.irs.gov)

(http://info.sos.state.tx.us/pls/pub/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=34&pt=1&ch=5&rl=22)

(www.statutes.legis.state.tx.us/Docs/GV/htm/GV.660.htm)

(www.utsystem.edu/bor/rules/20000Series/20801.pdf)

(www.gsa.gov/perdiem)

(http://utsa.edu/hop/chapter5/5-18.html)

(http://utsa.edu/financialaffairs/opguidelines/docs/AM 0573 V6.pptx)


RELATED FORMS/WORKSHEETS

    1. Declaration of Missing Evidence
    2. Direct Deposit – Non-Payroll
    3. Motor Vehicle Rental Exemption Certificate
    4. Travel Advance Request (TAR)
    5. Travel Advance Request (TAC)
    6. Travel Reimbursement/Settlement (TRS)
    7. Texas Hotel Occupancy Tax Exemption Certificate

REVISION HISTORY

Date Description

05/30/13

Update UTSA Travel Advances FMOG with new System-wide requirements.

10/24/12

Change the signature approval for Official Occasions on the CMR form to: the Assistant Controller or designee's signature to approve in lieu of the Associate VP. Unit Administrator, Account Administrator, or Traveler's supervisor are also added to list of individuals who can make final determination of requirements and eligibility.

07/06/12

Added instructions when requesting the items below to the Travel Advance Payment Methods section to comply with changes made to the Travel Advance Request (TAR) form:

  • Reload an existing TAC.

  • Temporarily activate a TAC prior to the trip departure date.

02/17/12

Updates published on 02/17/12 are effective immediately, however, Financial Affairs encourages users to submit comments and/or concerns regarding these updates to financialaffairs@utsa.edu within the next 60 days.

  • Replaced contact information for this guideline from Financial Affairs email address to Assistant Vice President & University Controller, Assistant Controller and Director, Disbursements & Travel Services.

  • Added a new section - Advances on Behalf of Students Traveling on Official UTSA Business - that provides instructions for issuing a travel advances for the benefit of a student.

  • Added lodging and student athletics team/group travel to the list of allowable expenses.

  • Modified the Travel Advance Payment Methods section as follows:

    • Added the Travel Advance Card (TAC) as the default travel advance payment method and is issued in whole dollars only (rounded up to the nearest whole dollar).

    • Added additional instructions when a travel advance is issued for the benefit of a student.

    • Added the Fiscal Services office as an additional location to pick up a Travel Advance Card (TAC) or check (exceptions only).

  • Modified instructions to complete the Travel Advance Request (TAR) form to mirror changes made to the form.

  • Modified the Settlement section as follows:

    • Added the Assistant Vice President, Financial Affairs and Controller to Settlement section as the primary contact for any travel advances that are not settled within 30 days from the travel return date.

    • Added instructions for expediting outstanding travel advances when a new travel advance requires authorization.

    • Added a new subsection - Excess Travel Advance Funds.

  • Added Student Advance Responsible Party, student and student employee to the DEFINITIONS section.

  • Added the following to the REFERENCES/LINKS section:

    • How to Complete the Travel Advance Request (TAR) Form (revised on 02/17/12) Presentation.

    • UTSA Handbook of Operating Procedures (HOP) – 5.18 Travel or Events that Involve Students and Other Non-Employee Participants.

05/16/11

Updates published on 05/16/11 will become effective on 07/18/11. Email financialaffairs@utsa.edu for any questions related to these updates.

07/23/10

Lodging expenses that exceed the GSA per diem rate must be substantiated via a completed Lodging Rate Increase Request. Added new section, Accounts To Be Charged.

06/16/10

Added sub-account 78 to be used for all student athletic team travel. Also added sub-account 68 to be used for all student athlete recruitment travel beginning September 1, 2010.

06/04/10

Guideline published.


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