IRS Accountable Plans and Travel Policies

DEFINITIONS IRS Accountable Plan IRS Accountable Plan: : Must have a business or educational purpose Must have a business or educational purpose paid or incurred while performing services as an employee or attending as a student. services as an employee or attending as a student. paid or incurred while performing Accountable Plan NOT followed Accountable Plan NOT followed: : Reimbursements Reimbursements are treated as a liability to the student or traveler. are treated as a liability to the student or traveler. Require repayment to the University. Require repayment to the University.

IR-2016-169, Dec.13, 2016 WASHINGTON The Internal Revenue Service today issued the 2017 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning on Jan. 1, 2017, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 53.5 cents per mile for business miles driven, down from 54 cents for 2016 17 cents per mile driven for medical or moving purposes, down from 19 cents for 2016 14 cents per mile driven in service of charitable organizations

GRADUATE GRADUATE AND AND UPPER UPPER DIVISION DIVISION Students Follow the IRS Accountable Plan the same as Employees Students Follow the IRS Accountable Plan the same as Employees Use the Travel Web Forms and follow the State of Idaho Travel Policies Web Forms and follow the State of Idaho Travel Policies Use the Travel Under Graduate Students Under Graduate Students Normally travel with Advisor or UI Employee Normally travel with Advisor or UI Employee Reviewed on a case by case basis Reviewed on a case by case basis but will be on a claim voucher unless traveling with an advisor.. traveling with an advisor.. but will be on a claim voucher unless

JAN 1, 2017 PERDIEM RATE CHANGES Perdiem Perdiem remained the same. remained the same. 45.00 instate per day 45.00 instate per day 51.00 out of state per day but would allow higher Federal Rate for travel outside of 51.00 out of state per day but would allow higher Federal Rate for travel outside of Idaho and if it is listed on the GSA tables, otherwise use the 51.00 per day. Idaho and if it is listed on the GSA tables, otherwise use the 51.00 per day. Partial Day Per Diem Allowances are still the same. Partial Day Per Diem Allowances are still the same.

TRAVEL AWARDS Funds paid to the students without providing a detailed accounting of the Funds paid to the students without providing a detailed accounting of the expenditures: expenditures: would be considered a Financial Aid Resource would be considered a Financial Aid Resource process through the Student Financial Resource Program process through the Student Financial Resource Program Travel Advances Travel Advances Not recommended for students , but will review on a Not recommended for students , but will review on a case by case basis. Will be processed through the Travel Web forms. case by case basis. Will be processed through the Travel Web forms.

PERDIEM AND MILEAGE P E R D I E M P E R D I E M A C C O U N T E D A C C O U N T E D F O R : F O R : M I L E A G E A C C O U N T E D M I L E A G E A C C O U N T E D F O R : F O R : 1. 1. Mileage Chart Mileage Chart 2. 2. MapQuest, Yahoo MapQuest, Yahoo or Google Maps or Google Maps 3. 3. Odometer reading if Odometer reading if mileage mileage computations are computations are not easily not easily determined. determined. 1. Using The state of Idaho 1. Using The state of Idaho Perdiem Schedule and Perdiem Schedule and Rates. Rates. OR OR 2. By presenting receipts for 2. By presenting receipts for the perdiem, but limiting the perdiem, but limiting the reimbursement to be the reimbursement to be no more than the no more than the allowed perdiem allowed perdiem schedule. schedule.

LESS THAN 50 MILES V I C I N I T Y M I L E S V I C I N I T Y M I L E S Mileage within the Mileage within the official work station official work station area are allowable area are allowable and may be and may be reported on a daily reported on a daily basis as Vicinity basis as Vicinity Travel. Normally on Travel. Normally on a CV, but can be on a CV, but can be on TC. TC. T R A V E L S T A T U S T R A V E L S T A T U S 50 miles or more or 50 miles or more or includes an includes an overnight stay. overnight stay. Mileage Mileage ok Perdiem Perdiem no unless requires overnight requires overnight stay. stay. ok no unless

CV PENDING STATUS

PENDING TRAVEL

PURCHASING CARD TRAVEL A L L O W E D A L L O W E D : E X P E N S E A C C O U N T I N G E X P E N S E A C C O U N T I N G Purchasing Card Claim Purchasing Card Claim Non Travel PCARD Non Travel PCARD Airfare Airfare Lodging Lodging Registration Registration Etc. Etc. NOT ALLOWED NOT ALLOWED Perdiem Perdiem Fuel for personal vehicles Fuel for personal vehicles OR OR Personal or indirect Personal or indirect routes. routes.

UNCLAIMED PROPERTY S T A T E O F I D A H O U I P R O C E D U R E S After 180 days sends After 180 days sends out an affidavit to out an affidavit to payee. If the payee payee. If the payee completes the form completes the form and returns it and returns it can be reissued. be reissued. Otherwise, we are Otherwise, we are required to send to required to send to the state. the state. State of Idaho requires State of Idaho requires that any funds that that any funds that are not claimed are are not claimed are submitted to the State submitted to the State of Idaho Unclaimed of Idaho Unclaimed Property Division. Property Division. Not Claimed, becomes Not Claimed, becomes property of the state property of the state can