JMU - 4215 - Travel

Section Name: Travel

Section Number: 4215

Effective Date: July 1, 2008

.100 General
.200 Definitions
.300 Travel Planning and Regulations: .310 Travel Status; .311 Approvals; .312 Internet Usage; .313 Conferences,Conventions, Seminars,and Training Workshops; .314 Travel Packages; .315 Sponsored Program Funds; .320 Travel Management Agencies; .321 General; .322 Contracts; .323 Travel Management Services; .330 Transportation; .331 Travel Routing; .332 Personal Automobiles; .333 State-Owned Vehicles; .334 Vehicle Rentals; .335 Permanent Use of State-Owned Vehicles; .336 Public Transportation; .337 Aircraft Travel; .337.1 Chartered Aircraft; .337.2 Personal Use of Aircraft; .337.3 State Owned Aircraft; .338 Mileage; .340 Lodging; .350 Meals/Food and Beverage; .351 Meals and Incidental Travel Expenses; .352 Meal Reimbursements for Overtime and Official Business Meals; .353 Food and Beverage Procedures; .360 Meals and Incidental Expense; .361 IRS Reporting Requirements; .362 M&IE Rate Table/Lodging/Meals and Incidental Expense (M&IE); .370 Miscellaneous Expenses; .371 Allowed Miscellaneous Expenses; .372 Disallowed Miscellaneous Expenses; .380 Prospective Employees, Employee Recruitment and Campus Visitors; .381 Prospective Employees; .382 Employee Recruitment; .383 Campus Visitors
.400 Special Requirements for International Travel: .410 Foreign Destination
.500 University Provided Funds for Travel: .510 MasterCard Travel Charge Cards; .520 Temporary Travel Advances; .530 Permanent Travel Advances; .540 Payment by Accounting Voucher
.600 Travel Reimbursements: .610 Travel Expense Reimbursement Vouchers; .620 Required Travel Documentation Checklist
.700 Responsibilities: .710 Department/Traveler; .720 Department Head/Traveler's Supervisor; .730 Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean; .740 Finance Division; .750 Facilities Management Operations
.800 Processing Procedures: .810 Department/Office/Traveler; .820 Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean; .830 Office of Assistant Vice President for Finance; .840 Office of Accounts Payable; .850 Department Head/Traveler's Supervisor/Approving Authority; .860 Facilities Management Operations
.900 Forms Preparation and Submission: .910 Travel Authorization Form; .911 Required; .912 Where to Obtain Blank Forms; .913 Number of Copies; .914 Where to Send Completed Forms; .915 Form Preparation Instructions; .920 James Madison University State Vehicle Request Form; .921 Required; .922 Where to Obtain Blank Forms; .923 Number of Copies; .924 Where to Send Completed Forms; .925 Form Preparation Instructions; .930 Business Meal Certification for Non-overnight Travel Form; .931 Required; .932 Where to Obtain Blank Forms; .933 Number of Copies; .934 Where to Send Completed Forms; .935 Form Preparation Instructions; .940 Travel Expense Reimbursement Voucher; .941 Required; .942 Where to Obtain Blank Forms; .943 Number of Copies; .944 Where to Send Completed Forms; .945 Required Supporting Documents; .946 Form Preparation Instructions

M&IE Rate Table and M&IE Per Diems and Lodging Guidelines ( 4215mie.shtml)

Personal Vehicle Mileage Rates (4215pvmr.shtml)

.100 General

This section documents travel requirements and regulations for individuals traveling on official business of the University. The University expects individuals to exercise prudent judgment when arranging travel and making travel payments. Travel expense accounts are open to the public and must sustain the test of public review.

James Madison University will reimburse individuals traveling on Official University business for reasonable and necessary expenses incurred. To request reimbursement, individuals must complete and submit travel documents as described by this procedure.

The University relies on the honesty and integrity of those traveling to prevent excessive travel payments. Any falsification of payments is fraud and the University must treat it as such.

Travelers are responsible for the legality, legibility, and completeness of Travel Expense Reimbursement Vouchers. Neglecting to examine and enter necessary information according to this procedure may be cause for the return of Travel Vouchers to the traveler.

Department Heads should be sure that all travelers from their areas receive adequate training on travel policies and procedures. The Office of Accounts Payable is available to help departments with this training. The University Travel Policy, "JMU Supported Travel," under Administration and Finance, Section 4401 of the JMU Policies and Procedures Manual is available for reference.

Procedures for travel associated with moving and relocation are in Section 5010, "Moving and Relocation" of this Manual.

Following is a list of travel related forms referenced in this procedure. This list includes both the long and short name of the form.

Travel Authorization Form - Travel Authorization.
Business Meal Certification for Non-overnight Travel form - Business Meal Certification form.
Travel Expense Reimbursement Voucher - Travel Voucher.
James Madison University State Vehicle Request Form - Vehicle Request Form.

Travelers should address questions concerning Travel regulations and procedures to the Office of Accounts Payable.

.200 Definitions

Approving Authority - The individual responsible for the department budget.

Base Point - Place, office or building where the traveler performs the duties assigned by James Madison University on a routine basis. Multiple base points are not allowed.

Commuting Distance - Round-trip distance traveled routinely by the employee between his residence and his base point.

Commuting Mileage - Round-trip mileage traveled routinely by the employee between his residence and his base point . Commuting mileage must be deducted from total travel mileage to calculate reimbursable mileage.

Commuting Status - Period of time in which an employee is routinely traveling between his residence and his base point. Mileage and other commuting costs incurred during commuting status are considered a personal expense and are not reimbursable.

International Travel - International travel consists of all travel to areas outside the 48 contiguous United States. Alaska and Hawaii are included in International Travel.

Non-University Employee - Any person not primarily employed by the University, but who is conducting University business, including board or commission members.

Official Station - The area within a 25-mile radius of an employee's designated base point.

One-day Travel - When a traveler leaves the base point and returns on the same day.

President (Agency Head) - The officially designated individual who directs the daily operations of any agency, or another person appropriately designated within the agency to authorize travel. The agency must maintain such written designation on file within the agency.

Sponsored Programs - Programs funded by revenue derived from grants and contracts.

State Employee - Any elected or appointed, permanent or temporary employee of the Commonwealth.

Travel Expense Reimbursement Voucher - Original authorized documentation for requesting reimbursement of expenses incurred by an individual while traveling on official state business. This documentation, including itemized, original hotel bills and receipts as required, provides support for reimbursement of travel expenses.

Travel Status - Travel after mileage exceeds the employee's round-trip commuting distance while on official state business.

Trip - Any period of continuous travel between when the traveler leaves his residence or base point and returns to his residence or base point.

University/Agency - The University or Agency is James Madison University (JMU).

University Employee - A permanent or temporary employee of James Madison University.

.300 Travel Planning and Regulations

.310 Travel Status

.311 Approvals

The University requires travelers to prepare an estimate of the total cost of any planned overnight official business travel expected to exceed $500 and retreats held at off campus locations. Both domestic and international travel, require prior approval of the appropriate Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean if the planned overnight travel is expected to exceed $500. At the discretion of Departments/Colleges, stricter guidelines for enforcement of travel procedures and regulations may be imposed.

Total cost includes lodging, transportation, meals, conference registration, and any other travel costs or course fees. Costs of the trip that may be direct billed, such as lodging or conference registration, must also be included in the Travel Authorization. This must accompany both the Travel Reimbursement Voucher and any applicable direct-billed Vendor Payment vouchers. For planned travel, the traveler must be able to demonstrate, with documentation, that a reasonable effort was made to secure the most cost beneficial means of travel for the Commonwealth. This documentation must be retained within the traveler's department and readily made available for audit.

If JMU has any agreements with individuals under contract to conduct business with the Commonwealth, these expenses should be paid with an Accounting Voucher. When entering into such contracts, JMU must adhere to the dollar limitations outlined in this section or clearly document the business case for any deviations. If there is no contractual agreement specific to travel and travel expenses (hotel, air fare, meals, mileage, etc.) and such expenses are incurred, the dollar limitations and documentation requirements outlined in this section are applicable.

Before arranging this travel, the department or traveler must complete a Travel Authorization form. Refer to subsection .900/910 for form preparation and submission instructions.

.312 Internet Usage

In addition to all other policies set forth in this travel policy, the following policies must be adhered to when using the Internet to purchase travel services.

Usage of the Internet to procure travel services is allowed. Use prudent judgment when choosing an Internet travel service site. The traveler must comply with procurement guidelines.

Suggested sites include:

Priceline.com
Expedia.com
Orbitz.com
Travelocity.com

When paying for services via the Internet, the following methods may be used:

MasterCard Travel Charge Card - may be used for all types of purchases (i.e. hotel, transportation tickets). The traveler will be reimbursed after the trip is completed by submitting a Travel Expense Reimbursement Voucher
MasterCard Small Purchase Credit Card - may only be used for transportation tickets (i.e. rail, air, bus)
Personal Credit Card - After trip is completed, submit an approved Travel Expense Reimbursement Voucher.

In addition to other documents required by policy, the following supplementary documents must be submitted with the Travel Expense Reimbursement Voucher when procuring services via the Internet.

Hardcopy final page from Internet site showing total cost and confirmed service.
Airline confirmation (either ticket stub or boarding pass) of the type of ticket purchased. (e.g. coach, business)

** Boarding passes are required for all air and rail reimbursements made directly to employees.

** Flight insurance charges are not reimbursable.

.313 Conferences, Conventions, Seminars, and Training Workshops

To ensure all travel meets the test of necessity, travel involving more than three employees from single agency to a single travel destination must be approved in advance by the appropriate Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean. This includes travel of presenters as well as attendees. For international travel such approval must be obtained from the responsible Cabinet Secretary.

Where it is determined that a seminar, workshop or training program is essential to staff development for five or more employees, the agency shall investigate the option of bringing the trainer on site instead of authorizing employees to travel to an off-site location. The agency shall document the comparative cost of an on-site session and retain such documentation on file with the agency travel records. The agency must also explore the practicality of fulfilling the desired staff development goals through use of studio and video teleconferencing where these options may be more cost-effective.

In selecting locations for meetings, agencies shall give first preference to State-owned facilities. For meetings of policy, advisory, or supervisory boards, the selection of a meeting site should reflect the policy that a public body conducting public business shall take care that public funds are expended prudently.

.314 Travel Packages

The travel industry has begun to offer economical travel packages that may combine airline travel with hotel stays, car rentals, and in some cases even meals. These packages usually offer only a consolidated invoice that does not provide a breakdown of the various travel services included.

In order to purchase a travel package, the traveler must seek full reimbursement after the trip – no pre–payment or SPCC or direct payment is allowed. PRIOR to making the purchase, the traveler must also ensure that the package is the most economical option for the trip and provide additional documentation confirming the savings, as described below

Documentation must be provided comparing the cost of the travel package to the combined cost of the very same travel services if purchased separately and within allowable travel limits. The package must be the less expensive of the two alternatives.
Documentation of each alternative must be either a printed quotation or a website screen print from the vendor showing the cost and the travel services included.
These comparison documents must be attached to the Travel Expense Reimbursement Voucher when it is submitted to Accounts Payable for payment processing.
In addition, all other travel rules, regulations, limitations, and documentation requirements such as boarding passes, are still in effect.

.315 Sponsored Program Funds

All travel reimbursements including, but not limited to, lodging, which will be reimbursed solely from sponsored program funds, are governed by the terms and conditions of the individual grant or contract. "Sponsored Program" should be clearly stated on the reimbursement voucher.

.320 Travel Management Agencies

.321 General

The Virginia Public Procurement Act requires state agencies to contract with private travel agencies for the procurement of travel services.

.322 Contracts

James Madison University currently has travel services contracts with: (1) Travel Counsellors Inc. and (2) Carlson Wagonlit, travel agencies.

.323 Travel Management Services

Following is a list of travel services available from the travel management agencies.

Provide domestic and international airline and railway tickets at the most favorable rate available.
Provide tickets that meet the arrival/departure times and locations requested by the traveler.
Arrange hotel accommodations when requested. Take advantage of state government or corporate discounts whichever is greater. When the traveler does not specify a hotel, selects a hotel located close to the place of business.
Arrange vehicle rentals when requested, using any existing mandatory state contract. Gets the most favorable rate for the car size or location required by the traveler when the vehicle rental firms do not have vehicles available.
Process visas as required for international travel.
Arrange group conference accommodations when requested, taking advantage of available discounts.
Provide two (2) copies of trip itineraries to the traveler.
Provide Default Indemnity Insurance against airline defaults.
Provides free $250,000 automatic common carrier and flight insurance for all air and rail travelers.
Provides free $500 luggage damage loss insurance.

.330 Transportation

.331 Travel Routing

Travelers must always take the most direct practical routes. This requirement applies to travel by public transportation, privately owned vehicle, and state-owned vehicle or for-hire conveyance

.332 Personal Automobiles

University employees may use personal automobiles when traveling on Official University business. The University usually considers a personal automobile cost beneficial for occasional travel planned for distances of 300 miles or less round trip.

If the higher mileage rate is used for reimbursement, the traveler's Senior Vice President, or Associate/Assistant Vice President, Dean, or Associate/Assistant Dean, Director that reports directly to the VP, must sign as approval the Travel Expense Reimbursement Voucher.

To receive the higher mileage reimbursement rate for personal vehicle mileage exceeding 300 miles, the traveler must request the University Transportation Supervisor to certify that one of the following apply:

A State-owned vehicle is not available or accessible.
It is in the interest of the University to use a personal vehicle.
The use of a personal vehicle is cost beneficial to the State.

NOTE: The traveler must submit a cost/benefit analysis to the Transportation Supervisor to receive maximum mileage reimbursement.

In preparing the cost/benefit analysis, the traveler should consider all costs associated with getting, parking, operating, and returning a State-owned vehicle, to the cost of operating a personal automobile.

Campus Visitors, such as consultants and speakers, University Board of Visitors members and certain prospective employees may be reimbursed for all personal vehicle mileage at the maximum mileage reimbursement rate. (Refer to Subsection .383)

When travel is by personally-owned automobile, the total of the expenses reimbursed, including meals and lodging, should not exceed the total cost of the trip using the most economical public air transportation available, also including meals and lodging. The traveler's Senior Vice President, or Associate/Assistant Vice President, Dean and Associate/Assistant Dean may grant exceptions to this policy when justified. Comparative statements must be attached to the travel expense reimbursement voucher for reimbursement.

The reimbursement rate for mileage is available in an online table. Travelers who do not have access to the Network may call the Office of Accounts Payable for mileage rates. Mileage used should be from the most direct route available.

The Office of Accounts Payable is required to reduce the personal vehicle mileage rate under the following circumstances.

Any person who travels more than 15,000 miles in a fiscal year.
Non-approved use of a personal vehicle for round-trip mileage of 300 miles or more.

James Madison University does not consider the mileage of commuting to and from work, for any reason, as travel status mileage. The cost of this mileage is not reimbursable.

NOTE: The traveler must check the appropriate block in the "Personal Vehicle Use Statement," of the Travel Voucher. The block checked will determine the reimbursement rate.

COMMUTING MILEAGE - Round-Trip mileage traveled routinely by the employee between his residence and base point incurred on a scheduled workday is considered commuting mileage. An employee can have only one assigned basepoint. Commuting mileage and other commuting costs incurred on normal workdays are considered a personal expense and are not reimbursable. Total commuting distance is measured as the mileage from an employee's residence to base point and return.

Daily business mileage is reimbursable to the extent the mileage exceeds the employee's normal daily round trip commuting distance on official State business (see Definitions section for travel Status definition). To determine the total daily reimbursable official State business mileage, the employee's normal daily round trip commuting mileage and any personal mileage incurred must be subtracted from the employee's total travel mileage while on official State business. Such travel involving an overnight stay requires the subtraction of a single day's normal round trip commuting mileage from the total official State business mileage incurred for that trip. (See Definitions for "Trip")

An employee can only have one basepoint, even if the employee has multiple work locations. JMU will assign the base point to be used for reimbursement purposes.

The employee's residence can be assigned by the agency as base point where it is considered justifiable and cost beneficial to the State. In this case, the mileage driven from the employee's residence to one or more temporary work locations, including the employee's central office, is official State business mileage and is fully reimbursable.

EXAMPLE An employee whose base point is James Madison University has a normal round trip commute of 30 miles. On a scheduled workday, he travels 70 miles from his residence in Broadway to attend a three-day meeting in Charlottesville. He leaves home at 6:00 am, and drives to the meeting. He stays overnight and the following day he travels a total of 6 miles round trip to and from the meeting. The following day he travels 3 miles to the meeting and travels the 70 miles home to his residence in Broadway. The total mileage for the first day is 70 miles. The total mileage for the second day is 6 miles. The total mileage for the third day is 73 miles. The total reimbursable official State business mileage for the trip is limited to 119 miles (70 + 6 + 73 - 30) to exclude one day's normal round trip commuting (30 miles).

Commute miles must be properly deducted and documented on the completed Travel Expense Reimbursement Voucher.

.333 State-Owned Vehicles

Facilities Management Operations will reserve state vehicles for individuals traveling on official state business. Travelers may request a state vehicle by contacting the Office of Transportation, Facilities Management, when making travel plans. If a state vehicle is available, the requester must complete a State Vehicle Request Form (Departments may request these forms from the Office of Transportation). This form (and instructions for form completion) is available on the Facilities Management website

Refer to subsection .900/920 for form preparation and submission instructions.

Travelers should get all fuel and maintenance of state vehicles at state facilities within Virginia, whenever possible. When out of state use commercial stations. Unleaded regular fuel must always be used. Self–service must be utilized if available, if not available, please note this on the fuel ticket.

.334 Vehicle Rentals

Reimbursement of car rental expenses is limited to official business use only. Car rentals may be made through commercial rental agencies. The traveler must select the most economical contractor and the most economical type of vehicle available that would meet their reasonable need for traveling. The traveler must acquire any commercial rate or government discount available when the vehicle is rented. James Madison University strongly encourages travelers to use a JMU contracted travel management agency to arrange the rental of vehicles.

In most cases, rental vehicles would only be necessary after reaching the destination of travel. However, for travel initiated from the traveler's base point. the traveler must conduct a cost/benefit analysis to determine if it is beneficial for the State, or necessary to the traveler to use a rental car lieu of a personal vehicle for the planned trip. The cost/benefit analysis should consider the cost of the rental car, any surcharges, and the cost of fuel for operating the rental vehicle. If this analysis demonstrates this, a rental car may be used. The cost/benefit analysis must be attached to the Travel Expense Reimbursement Voucher when submitted to Accounts Payable for reimbursement.

James Madison University will reimburse travelers who use rental vehicles for actual expenses rather than mileage rates. Travelers must submit original receipts for the vehicle rental and an accurate accounting of gas purchases (instead of mileage) with the Travel Voucher. Enter the total spent for gas purchases on the Travel Voucher in the "Other" column. Make the entry on the same line as the rental expenses and itemize expenses in column two. Refer to subsection .900/.950 for form preparation and submission instructions.

NOTE: Car Rental Refueling - Travelers must ensure that the rental vehicle is refueled before returning the vehicle to the rental contractor unless an exception is noted. Travelers may not prepay fuel charges to the rental contractor. Reimbursement will be based on the fuel used and receipts provided. Reimbursement MUST be claimed as an "other expense" on the travel expense reimbursement voucher. Travelers will not be reimbursed for navigational equipment costs.

Employees traveling on official University business must decline the option to purchase insurance offered by rental car contractors. James Madison University will not repay the traveler for these costs. The Department of General Services, Division of Risk Management, provides a Statewide Self-Insured Automobile plan for state employees. The Automobile plan does not cover consultants and non-state employees. The University will reimburse car rental insurance for non-state employees where it considers car rental reimbursable. Reimbursement requests for car rental insurance should only include Liability Damage Waiver (LDW) and Collision Damage Waiver (CDW) insurance where applicable. The University may set limits for reimbursement of this expense.

James Madison University requires, individuals traveling outside the territorial United States (including Alaska, Hawaii, Canada and Puerto Rico), to purchase LDW and CDW insurance. Travelers may request reimbursement for the cost. Other types of insurance offered such as trip cancellation, personal health or life insurance is not reimbursable.

Travelers are responsible for operating rental cars safely and responsibly. A traveler, on official business, involved in a vehicle accident while operating a rental car should:

Contact the local police or state police of the jurisdiction where the accident occurred.
Call the rental car contractor at the telephone number identified in the rental car agreement. Complete a Vehicle Accident Report provided by the contractor.
Advise the state agency or institution, which employs the traveler, of the accident.
Contact the State Division of Risk Management in the Department of General Services, Richmond, VA.

.335 Permanent Use of State-Owned Vehicles

The University assigns state-owned vehicles permanently to persons traveling on official University business as decided by the University President. Commuting authorization, reimbursement, and tax withholding requirements are the same for permanently assigned passenger vehicles as they are for trip pool vehicles.

.336 Public Transportation

Travelers may arrange public transportation after they have received the travel authorization with assigned travel authorization number and approving signatures. Public transportation includes: Car Rental; Plane; Train; Bus and taxi or shuttle, and other "for hire transportation". Additionally, a reason should be identified on the voucher for the necessity of the "for hire transportation". Receipts are required if the reimbursement claim exceeds $10.

On a day trip where no per diem is reimbursed, a maximum of 15% of the taxi cab or shuttle service fare is reimbursable as a tip. For reimbursement, the Travel Expense Reimbursement Voucher must be divided into one amount for the fare and one amount for the tip. Receipts are not required for the tip reimbursement.

Bus - Permitted in lieu of automobile, airline, or train travel when cost beneficial.

Travelers have four options available to purchase air and rail tickets:

(1) Current travel contracts with Travel Counsellors Inc. and Carlson Wagonlit Travel.

Travelers may use the contracted travel agencies for all travel arrangements. The University requires the traveler to give the travel agency a Credit Card Number to secure air and rail tickets.

(2) The MasterCard Travel Card.

Travelers may purchase air and rail tickets using the MasterCard Travel card through the Internet, if the Vendor has a secure web site. The Web Site is secure if the address window starts with https://.

The Traveler is responsible for payment of the MasterCard Travel Card charges and will receive reimbursement upon submission of an approved Travel Reimbursement Voucher, after completion of the travel.

(3) The Small Purchase Charge Card (MasterCard).

Travelers may purchase air and rail tickets using the SPCC through the Internet if the Vendor has a secure web site. The Web Site is secure if the address window starts with https://. The maximum amount of the charge to the SPCC cannot exceed $4,999.

Charges for air and rail tickets purchased with the SPCC are charged directly to the designated Departmental Budget. The traveler does not need to process a payment document for these expenses.

(4) Personal Credit Card - After trip is completed, submit an approved Travel Expense Reimbursement Voucher.

Generally, airline and rail travel cannot exceed the rates charged for tourist or coach fare. When warranted, the approving authority may grant permission for business class travel (air or rail) under the following circumstances:

Air

When it does not cost more than the lowest available tourist/coach fare (comparison must be attached to travel voucher), or
For travel to western Europe if the business meeting is conducted within three hours of landing, or
For transoceanic, intercontinental trips of more than eight hours, or
If the traveler pays the difference

Rail

When it does not cost more than the lowest available tourist/coach fare (comparison must be attached to travel voucher), or
When reserved coach seats are not offered on the route, or
If the traveler pays the difference.

Travelers may not use first class accommodations. Because of the liquidity of air and rail tickets, the traveler must return any unused portions to the University for credit.

Travelers should base decisions on the purchase of non-refundable airline tickets on the certainty that the travel will occur as planned. The traveler and the supervisor must try to avoid the occurrence of unused tickets. * Flight insurance charges are not reimbursable.

Charges for changes to tickets/reservations to accommodate personal comfort, convenience and test are NOT reimburseable. Changed fees must be explained on the Travel Expense Reimbursement Voucher.

The traveler must submit original receipts and documentation of travel arrangements made through the Internet when requesting reimbursement with the Travel Voucher.

NOTE: Boarding passes are required for all rail and air reimbursements made directly to employees.

.337 Aircraft Travel

.337.1 Chartered Aircraft Travel

Chartered aircraft will only be used when State–owned aircraft are not available or will not meet customer needs. The Department of Aviation (DOAV) shall contract for all chartered aircraft on behalf of James Madison University. Reference the Aircraft Use Policy and Guidelines on the DOAV's website at www.doav.virginia.gov. Chartering an aircraft is permitted when authorized in advance by the requesting agency's Cabinet Secretary or designee, and justified by a written cost/benefit analysis. The cost/benefit analysis must include a comparison of the total costs of the trip by alternative means of travel, including all associated costs, and may consider such benefits as reduced overnight travel costs and employee time out of the office, security, etc. A copy of this analysis and the written approval from the Cabinet Secretary or designee must be attached to the traveling agency's voucher.

.337.2 Personal Use of Aircraft Travel

The use of personal aircraft is permitted for official state travel with the prior approval of the President. Personal aircraft usage by the President requires the prior approval of the appropriate cabinet secretary.

Documentation of comparable costs for other travel means must be included in the voucher package. The reimbursement shall be limited to the most economical means of travel available at that time. For example, if it were less costly to travel by commercial carrier, the reimbursement shall be limited to the lowest cost commercial carrier ticket available. The traveler must include a signed statement with the travel reimbursement request certifying that the amount requested represents the most economical use of the public funds. As with all travel, it is the responsibility of the traveler and the Accounts Payable Office to ensure the most efficient use of taxpayer funds.

The reimbursement rate per mile shall be the amount listed by the federal government at the GSA website, www.gsa.gov/Portal/gsa/ep/contentView.do?contentld=9646&contentType=GSA_BASIC at the time of the travel. A dated printout of this site indicating the appropriate mileage rate for the travel time period must be included with the travel reimbursement voucher package.

.337.3 State Owned Aircraft Travel

State–owned aircraft are available on a priority basis and can be scheduled through the Department of Aviation (DOAV). Refer to the Aircraft Use Policy and Guidelines that can be found on DOAV's website at www.doav.virginia.gov. Costs should be compared with commercial rates to determine the best air carrier travel for State travel.

.338 Mileage

MILEAGE BETWEEN EMPLOYEE RESIDENCE AND BASE POINT

Mileage incurred on a scheduled workday is considered commuting mileage. Commuting mileage and other commuting costs incurred on normal workdays are considered personal expenses and are not reimbursable.

Weekend and Holiday Mileage

The University may reimburse mileage incurred when the employee’s supervisor requires that the employee work on a Saturday, Sunday, or holiday that is not a scheduled workday. Reimbursement is subject to approval of the Departmental Approving Authority.

.340 Lodging

The University will reimburse travelers for lodging when traveling on official business outside the official station. Lodging expenses vary with the area traveled but all payments must be necessary and reasonable. Travelers may use the services of a JMU contracted travel agency to ensure that they obtain the most economical lodging accommodations. The MasterCard Travel Card or personal credit card may be used to purchase lodging through the Internet, if the vendor has a secure Web Site. The Web Site is secure if the address window starts with https://.

Lodging guidelines for in State and selected out-of-state cities are provided in the Lodging/Meals & Incidental Expense (M&IE) Per Diem Guideline Tables.

Lodging guideline amounts exclude local taxes and surcharges. Lodging taxes and surcharges are reimbursable and should be included with the lodging amounts on the Travel Voucher. The amount of tax included should be on the amount allowed for reimbursement, not the total paid if it is more than the guideline amount.

The traveler's Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean must approve in advance reimbursement for lodging up to 150% of the guidelines for both in-State and out-of-state travel when circumstances warrant.

An explanation of circumstances justifying the lodging exception must be attached to the voucher. A good faith effort to secure lodging within the guidelines before requesting an exception must be made. Just stating "conference hotel" is not a justification, nor is "convenience to the traveler" a justification. Some examples follow. (1) This exception may be justified for conference hotels where it can be shown that the additional lodging cost will be offset by reduced local travel costs incurred for travel (e.g. How much cost would be avoided for a rental car and parking, or taxis to and from the conference? An actual comparison reflecting the cost savings to the university must be attached.) between a non-conference hotel and the conference location. (2) The traveler is a presenter at the conference and their presence is required for accessibility. (3) Include two cost comparisons, in close proximity, that are higher.

Travelers who exceed allowable limits without proper, prior approval will be personally liable for the additional expense incurred. In such cases, taxes and surcharges will be prorated and reimbursed only for the appropriate rate

The traveler must submit original, itemized hotel bills obtained at the time of checkout and other supporting receipts for lodging expense with the Travel Voucher. Explain fully any unusual charges.

For hotel rooms obtained through Internet providers (Priceline, Expedia, Orbitz, Travelocity, etc), the traveler must submit the hardcopy final page from the Internet site showing total cost and confirmed services. Explain fully any unusual charges.

Number of Persons in a Hotel Room - When two or more people travel on official State business and stay in the same hotel room, the lodging guideline applicable to the travel destination in the area they are staying, plus the cost charged by the hotel for any additional persons in the room, will apply. Documentation from the hotel listing additional hotel charges for each additional person, per room must be provided.

For non-luxury conference hotels, the AVP Finance (Agency Fiscal Officer) may approve lodging rates that are less than the lodging guideline applicable to the travel destination multiplied by the number of official business travellers in the room. For example, if two people share a room at a conference hotel in Baltimore, a room rate less than $296 ($148 x 2) could be approved. (Examples of luxury hotels are Ritz-Carlton, Paramont, Park Hyatt, Four Seasons Washington)

Dividing the hotel rate by the number of persons staying in the room for purposes of justifying rates that exceed the lodging guidelines is not permitted. Do not diminish the overall savings that might otherwise be obtained by concurrently upgrading to luxury or premium accommodations.

Since hotels charge for non-cancelled reservations, the traveler should advise the hotel of any travel plan changes when possible. The University may not reimburse these charges if the traveler is negligent in canceling reservations.

Only the State Comptroller�s designee (Director of General Accounting) may grant exceptions for expenses exceeding 50% over the guidelines. Such approvals must be requested and granted prior to the travel and the approved request must be attached to the voucher for reimbursement. Requests for such exceptions must be emailed to the Director of Accounts Payable as a word document attachment . This document must include sufficient documentation showing alternative cost comparisons justifying the exception. The cost comparisons must include the name and complete address of the hotels, including zip code, used for the cost comparison. These requests are reviewed by the Director of Accounts Payable, which must evaluate and approve the request prior to sending it to the Department of Accounts.

Travelers who use lodging other than hotels and motels, for example, apartments, must prepare a comparison statement, and have written approval of the Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean. The statement should show the total cost for using the alternate accommodations, the cost of the usual accommodations, the net savings, and length of contract. Submit a copy of the approved comparison statement with the Travel Expense Reimbursement Voucher.

.350 Meals/Food and Beverage

James Madison University will reimburse meal expenses based on a fixed allowance. State Travel Regulations refer to the fixed allowance as the Meals and Incidental Expense (M&IE) Per Diem. The following subsections provide requirements for meal expense reimbursements.

Travelers must request meal reimbursements on a Travel Voucher, not an Accounting Voucher.

.351 Meals and Incidental Travel Expenses

Generally, meals and certain incidental travel expenses are reimbursable for overnight official business travel outside the traveler's official station. (See exceptions for Official Business Meals and Overtime Meals later in this section). Incidental expenses include bellhop/taxi tips, personal telephone calls, laundry and travel between lodging and places where meals are taken.

The University will reimburse travelers according to standard meal and incidental expense guidelines as provided in the Lodging/Meals and Incidental Expense (M&IE) Guideline Tables. The M&IE Rate Table provides individual meal amounts. The M&IE per diem must correspond to the location specified for the overnight lodging.

The M&IE RATE TABLE and the LODGING/MEALS AND INCIDENTAL EXPENSE (M&IE) GUIDELINE TABLES are available online.

State Travel Regulations do not permit direct agency billing of meal expenses incurred during overnight travel, to include charging meals to direct-billed hotel rooms.

The M&IE per diem used shall correspond to the location of the related overnight lodging. The applicable M&IE per Diem, or fraction of it, is payable to the traveler without itemization of expense or receipts.

PRORATIONS AND REDUCTIONS

On a travel departure or return day, 75% of the Meals per diem is reimbursed. For example, if the M&IE rate allows a $39 total reimbursement, $30.00 (($36 x .75) + 3)) would be allowable on a travel departure or return day. For trips involving multiple travel destinations, base the reduction on the per diem in effect for where the night was spent as follows:

Departure Day: Where you spend the night.

Return Day: Where you spent the night before returning to home base.

When meals are provided at no cost in conjunction with travel events, the applicable M&IE per diem reimbursement rate shall be reduced by the amount shown for the applicable meal in the M&IE Rate Table, excluding the incidental allowances. For example, if the M&IE rate allows a $39 total reimbursement, and lunch was provided at no cost, the total allowable reimbursement for that day would be $28 ($39 - $11 lunch).

However, when meals are provided at no cost in conjunction with travel events on a travel departure or return day, the full Meals per diem reimbursement rate is reduced by the full amount of the appropriate meals followed by a 75% proration of the balance. For example, if the M&IE rate allows a $39 total reimbursement, and lunch was provided at no cost on a travel departure or return day, the total allowable reimbursement for that day would be $21.75 ((($36 - $11 lunch) x .75) + 3)

When meals are included with registration or lodging expense as part of a package, the number and type of meals (breakfast, lunch, dinner) must be recorded on the travel voucher.

If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount. If a meal is offered as part of a conference and the traveler has medical restrictions, the traveler should make every effort to have the conference facilitate his/her needs by the deadline specified by the conference. If the conference does not honor the request, the traveler is not required to deduct the applicable meal allowance from the per diem. However, the traveler must include a note or other documentation with the Travel Expense Reimbursement Voucher documenting this information.

.352 Meal Reimbursements for Overtime and Official Business Meals

Generally, meal expenses that do not involve an overnight stay are not reimbursable. The University may allow reimbursement if documentation supporting the reimbursement clearly establishes that the individual takes the meal during overtime work periods or for official business reasons. To be eligible for reimbursement, the University must consider such meals essential to its mission, and a business necessity.

Overtime Meals

An overtime meal allowance is a fixed dollar amount allowed while working or traveling in an overtime status. Overtime status is when work or travel time occurs beyond an employee's normal, scheduled work hours, but not overnight. Therefore, overtime meal allowance does not apply during overnight travel status. In the case of overnight travel, per diem rates apply.

An overtime meal allowance is allowed when overtime worked is essential to the agency's mission and is in excess of the employee's normal, scheduled work hours.

Documentation supporting the reimbursement of an overtime meal must clearly establish adherence to the above requirements by providing sufficient reason for the overtime.

NOTE: Scheduled work hours and overtime hours worked for overtime meals must be included on the voucher.

Overtime Meal Rates Overtime Meal Allowance policy described in the following table must be followed.

IF...	Are worked or traveled AND the overtime occurs...	THEN an overtime meal allowance is...	Documentation Required - Hours must be noted on reimbursement voucher
2 or more overtime hours	During Normal workday	$5.00 ($7.50 if outside the official station)	Normal Workday hours and Overtime Start/End Times
5 or more overtime hours	On a Saturday, Sunday, holiday or an alternate work schedule day off*	$5.00 ($7.50 if outside the official station)	Overtime Start and End Time
10 or more overtime hours	On a Saturday, Sunday, holiday or an alternate work schedule day off*	$10.00 ($15.00 if outside the official station)	Overtime Start and End Time

*Note: Or if comparable overtime is necessitated by shift schedule or beyond a routine, scheduled 40-hour work period.

Agencies are required to comply with IRS regulations regarding reportable meals. An overtime meal allowance based on the number of hours worked IS considered taxable wages and must be coded to expenditure account 128700.

Official Business Meals

Meals while on official business must involve a substantive and bona fide business discussion with a non-University employee. The employee must complete a Business Meal Certification for Non-Overnight Travel form and submit it with the reimbursement request. Refer to subsection .930 of this travel section for instructions for completing the form. A blank copy of the form is at the end of this section.

Identification of all persons involved must be listed on the Business Meal Certification for Non-Overnight Travel form. The University will reimburse official business meals based on actual costs incurred up to the amount shown for the applicable meal in the M&IE Rate Table. An original, itemized receipt is required for reimbursement of all business meals. The M&IE rate used will correspond to the location in which the individual purchases the official business meal. The traveler’s Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean must approve the reimbursement request and may, with sufficient justification, authorize a meal reimbursement up to 150% of the applicable per diem guideline. Refer to Subsection .930 and BMCF form

.353 Food and Beverage Procedures

Purpose

The procedures provided herein apply to all James Madison University departments, faculty, staff, students and all organizations and individuals that intend to provide food and/or beverages and any related services to JMU personnel (faculty and staff), students, or their guests at university expense.

There are limited circumstances in which it is considered appropriate to provide food and beverages to personnel who are not in travel status.

These procedures were created to provide guidance when using state funds to purchase food and beverages for official university business. Purchases from any university account (including E & G, Auxiliary, Local, and Grant funds) are subject to these guidelines. Purchases for food and beverages include, but are not limited to, business meals, catered events, meal tickets, finger foods, party platters, and refreshment breaks.

Appropriate Food and Beverages Functions

The functions or events at which it is considered appropriate for food and beverages to be served to University personnel are limited to the following:

Official Business Function: Food and beverages may be provided at business meetings that involve substantive and bona fide business discussions with an outside party or parties in attendance. The primary beneficiaries of such functions are the non-JMU employees. Meals at which interview candidates are hosted are included in this category. Additionally, there are campus-wide and/or departmental activities where it may be appropriate for food and beverages to be provided, such as annual school start-up planning meetings.
Internal Training Function: Food and beverages may be provided to participants of a formal training session when business is conducted through the time of the meal and the training session lasts for a minimum of two hours. The determination of whether a departmental retreat is an appropriate internal training function at which food and beverages may be provided will require consideration of the factors surrounding the event. Departmental retreats must be conducted primarily as training functions, are at least two hours in length, and do not occur more frequently than once per semester. The type of training provided will depend on the particular department involved. In order to limit expenditures for rental facilities, retreats should be held at properties owned or leased by JMU. Retreats held at off campus locations require advance written approval- Travel Authorization- by the approving authority (VP/AVP; Dean, Asst/Assoc Dean; or Director that reports directly to a VP). University employees are the primary beneficiaries at such events.
Student Academic Function: Food and beverages may be provided at student functions that contribute to the academic mission of the University. Current and prospective students are the primary beneficiaries at such events. Food and beverages provided at commencement or annual award ceremonies are examples of this category.
Student Programming/Club Function: Food and beverages may be provided at student programming/club functions that contribute to student engagement and support the mission of the University. Current students are the primary beneficiaries of such events. Food and beverages provided at residence hall programs or club programming events sponsored by student activities fees are examples of this category.

A blank form is available online.

Requirements and Limitations

This procedure established the following requirements and limitations regarding appropriate expenditures for food and beverages:

Food and beverages may be provided only at functions or events that meet the criteria listed in the above section of this procedure.
For official business functions, the purpose/business reason must be included on the Business Meal Certification Form (BMCF) to verify the JMU employee is acting as an official representative of the university and would be exempt from tax reportable income for the cost of the meal. A listing of the names and organizational affiliations of each person in attendance at events at which food and beverages are provided must also be listed on the BMCF to support payment. If a listing is impractical to provide, a written explanation to that effect must be submitted with the BMCF.
Food and beverages may be provided at official business meetings held during normal work hours of 8:00 a.m. to 5:00 p.m. Breakfast and dinner meals are generally not considered to be part of an employee's normal workday. A detailed justification is required for meals outside of normal business hours.
Refreshments may be provided at official business functions. Food and beverages should not be provided at regularly scheduled or routine meetings (examples include: staff, division, or department meetings).
The actual cost per person for food and beverages, including any related service fees or gratuities, may not exceed the per diem amount allowed for business meals as established under JMU Travel Regulations. These meal rates are available in Section 4215 of this procedures manual - http://www.jmu.edu/finprocedures/4000/4215mie.shtml . With sufficient justification and the approving authority (VP/AVP; Dean, Asst/Assoc Dean; or Director that reports directly to a VP) meal expenditures may be authorized up to 150% of the applicable per diem meal rate.
Internal training retreats where food and beverages are served should include a description of the type of training provided as documentation to support the expenditures.
Reimbursement requests if an employee pays for official business meals must be submitted on a Travel Expense Reimbursement Voucher along with the original itemized receipt.
Alcoholic beverages may not be provided at University expense.

Catering and Dining Services

JMU has a contract with Aramark to provide catering and dining services. Departments must utilize JMU�s Catering and Dining Services unless permission to use an outside vendor is obtained in advance of the event from Catering and Dining Services. When using JMU�s Catering and Dining Services to provide food and beverages, a BMCF must be completed for each event and maintained along with the contract in the department�s office for future audits. The only exception to this is if/when Aramark exercises its right of refusal to provide food/beverage and grants permission to the department to go off-campus. The department must maintain documentation of the authorization from Aramark to go off-campus for food and beverages.

Catering and Dining Services is to be used for Official Business Functions such as annual employee recognition programs, to be conducted in conjunction with the Commonwealth of Virginia Department of Human Resources Management Employee Recognition Program Policy No.1.20 (see Awards & Recognition at http://www.jmu.edu/humanresources/management/awards.shtml .) Catering and Dining Services must also be used for Internal Training Functions, Student Academic Functions, and Student Programming/Club Functions.

Business Functions that would not require Catering and Dining Services to be used are non�catered events such as department purchases for grocery items, potluck events, and events not meeting the Catering department�s minimum order of $50 per delivery.

Duke Card Log	Sample of a properly prepared log
Meal Voucher Log	Sample of a properly prepared log

Local Vendors

For payment processing to the vendor when purchasing food and/or beverages, a BMCF must be completed for each event and submitted with the Accounting Voucher, along with the original itemized receipt to the Accounts Payable office for payment processing. The Small Purchase Charge Card (SPCC) may only be used to purchase pizza from a local vendor. The BMCF and original itemized receipt for each event is to be maintained in the departments' office for future audits or inquiries from the Accounts Payable office. In order to purchase from a pizza vendor the restaurant exception form must be approved and on file in the Accounts Payable Office.

.360 Meals and Incidental Expense

.361 IRS Reporting Requirements

The IRS does not consider meal reimbursements made according to these regulations to be reportable income, except meal/tip expenditures of $75 or more that do not relate to overnight travel. This is limited to business meal situations where one individual purchases and claims reimbursement for the meals of another person on official business. A receipt is required for meal expenses of $75 or over. The disbursing agency must determine IRS income reporting requirements for meals reimbursed under the sponsored program exception based on the circumstances of each case.

.362 M&IE Rate Table/Lodging/Meals and Incidental Expense (M&IE)

The M&IE Rate Table provides the individual meal guideline amount for each respective daily amount presented in the guideline tables. According to Section .350, "Meals" these individual meal amounts are pertinent for the determination of maximum meal reimbursement amounts. They include overtime and official business meals and/or the M&IE reduction, which must occur where the organization sponsoring an event provides meals at no cost during an overnight travel period.

The Lodging/Meals and Incidental Expense (M&IE) Guideline Tables provides the maximum allowable amount for lodging reimbursement and M&IE Per Diems to help travelers and agencies in making travel reimbursement decisions. James Madison University will reimburse travelers for actual lodging costs incurred up to the applicable maximum guideline. The University will pay the M&IE per diem according to Subsection .350, "Meals." Although the individual may use more expensive lodging and restaurant establishments, reimbursements are limited to the guideline amounts.

The Commonwealth does not intend these guidelines to supersede lower guidelines established by James Madison University based upon University policies, budgetary constraints, or travel circumstances. The University must apply maximum allowable meal and lodging reimbursement guidelines consistently within the University to all travelers, including board or commission members. Departments may give travelers the guidelines before travel.

The tables provide standard amounts for travel, in and out-of-state and additional guidelines for selected cities. The standard guidelines apply to any city not listed.

.370 Miscellaneous Expenses

.371 Allowed Miscellaneous Expenses

Taxes and surcharges paid by the traveler for lodging.
Business Telephone Calls, Telegrams, and Facsimile.

Business telephone calls, telegrams, and facsimiles made for official business purposes and paid for by the traveler may be claimed on the travel voucher. The traveler must state the points and parties between which the calls were made, or the wires sent on the travel voucher with a full explanation on the travel expense reimbursement voucher accompanied by supporting documentation. Individuals using personally owned cellular telephones may be reimbursed for business calls when shown to be cost beneficial or necessary. In this case, an itemized cell phone statement must be included and attached to the voucher. In the event that free minutes are used for business calls, reimbursement is not permitted.

Toll Charges (As distinguished from local call charged against the hotel bill)

When requesting reimbursement for toll charges, the traveler must state the points and parties between which the calls were made, or the wires sent on the travel voucher with an explanation of why they were made.

Tolls, Taxis, and Parking Fees

Tolls, taxis, and parking fees are reimbursable when paid for by the traveler in the course of conducting official University business. The traveler must list the name of the toll facility or where it was paid on the Travel Voucher. An original receipt is required for reimbursement claims where each individual claim is greater than $10. Reimbursement must be claimed as an "other expense" on the travel reimbursement voucher.

Internet Access Charges

When requesting reimbursement for internet access charges, a clear explanation is required. Do not use "Must check email". Justification must be of a necessity of conducting business that cannot wait until return to the campus to complete.

Funeral Attendance Expenses

Funeral attendance expenses for travel outside of the official station are reimbursable for one employee selected by the President or designee to represent the University.

Travelers must fully explain miscellaneous expenses. The University may reimburse expenses not specifically addressed in this procedure depending on their reasonableness.

.372 Disallowed Miscellaneous Expenses

The following miscellaneous expenses are not reimbursable:

Lost or stolen articles
Alcoholic beverages
Damage to personal vehicles, clothing, or other items
Services to gain entry to a locked vehicle
Movies charged to hotel bills
All expenses related to the personal negligence of the traveler, such as fines
Entertainment expenses
Towing charges
Expenses for children, spouses, and companions while on travel status

The above list is not all-inclusive. Travelers should use prudent judgement and remember that all travel expense accounts are open to the public and must be able to sustain the test of public review.

Travel credits, reduced rates, or free services received from public facilities (that is, airlines, car rental agencies, motels, etc.) by persons for whatever reason accrue to the University. Travelers should report any such credit, reduced rate, or free service to the department head, and use for future official business travel.

.380 Prospective Employees, Employee Recruitment and Campus Visitors

The University may reimburse the Travel expenses of certain prospective employees, their spouses and dependent children. University employees, who incur expenses, as part of employee recruitment, may request reimbursement of these expenses. As a University standard, James Madison University limits these expenses to meals for three (3) university employees, per candidate and campus visitor meal. However, if the department has sufficient funds for more than that number of JMU employees, they are allowed to do so. The University may allow reimbursement of travel expenses for campus visitors, such as consultants or speakers. Provisions of James Madison University, Policy No. 4401, "University Supported Travel," and these procedures apply. Individuals making requests must get approval of the appropriate Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean before making any commitment. The traveler may use a JMU contracted travel agency for making travel arrangements. The appropriate Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean must approve the voucher and submit the voucher within 3 working days of receipt from the non-State employee.

.381 Prospective Employees

Reimbursement of travel expenses for prospective employees is allowable. The University may reimburse travel expenses for spouses and dependent children for department heads, directors, deans, assistant vice presidents, senior vice presidents and positions above that level. Travel may not exceed three (3) days.

.382 Employee Recruitment

Reimbursement of expenses incurred by University employees during pre-employment recruitment efforts is allowable. The Travel Voucher must show the names of the employees involved. Meals for spouses of University employees are not reimbursable.

Costs of home entertainment, as part of employee recruitment, are allowable for prospective employees, their spouses and dependent children. The University limits reimbursement to costs at a moderately priced restaurant. Costs of alcoholic beverages are not reimbursable.

.383 Campus Visitors

Travel expenses of consultants, speakers and other campus visitors are allowable. When paying honorariums or fees, a prior agreement or contract must accompany the voucher. The Office of Finance prefers to pay one amount which would cover the travel expenses and the honorarium or fee. Complete an Accounting Voucher for payments (agreements) that are all inclusive and do not reflect travel expenses. No itemized receipts are necessary for all inclusive payments. When paying travel expenses separately from the honorarium or fee, complete a Travel Voucher to reimburse the individual's travel expenses and an Accounting Voucher to reimburse the honorarium or fee. In this situation, normal travel expense guidelines apply. The individual or company that provides the service may submit an invoice to JMU for payment.

.400 Special Requirements for International Travel

.410 Foreign Destination

Prior to making international travel arrangements, a proposed trip plan must be submitted to the travelers appropriate Senior Vice President, Assistant/Associate Vice President, Dean, Assistant/Associate Dean or Director that reports directly to a Senior Vice President for their approval. The proposed trip plan must include the following: traveler's name, destination, departure and return dates, reason for travel and the total estimated cost of the trip.

Upon this approval, and before departure the standard university travel authorization form (with proper approvals and the traveler having completed the "Foreign Destination" section) must be forwarded to the President's office. With the President's approving notation on the travel authorization form, this is forwarded to the Accounts Payable office for processing. This approval is required, whatever the source of funds used to pay travel expenses.

To ensure all travel meets the test of necessity, travel involving more than three employees from a single agency to a single international travel destination must be approved in advance by the Cabinet Secretary.

With careful consideration of the reasonableness limitations specified in the General section of these regulations, the President may grant permission for business class travel under the following circumstances:

When it does not cost more than the lowest available tourist/coach fare, or
For travel to western Europe if the business meeting is conducted within three hours of landing, or
For transoceanic, intercontinental trips of more than eight hours, or
If the traveler pays the difference.

Reimbursement for first class travel is prohibited.

Per Diem Rates - The Commonwealth of Virginia uses the lodging and M&IE per diem rates for foreign travel as defined by the Federal Government. The Secretary of State establishes these maximum rates of per diem allowances for travel in foreign areas.

Rates for cities and countries outside the 48 contiguous states can be found at http://aoprals.state.gov/content.asp? content_id=184&menu_id=78. Select Foreign Per Diem Rates by Location, then use dropdown box to select a country. If a specific city is not listed, use the "Other" rate shown for that country. The M&IE portion of the maximum per diem rate covers the cost of meals as well as incidental expenses.

For currency conversions you may use the following site, http://www.oanda.com/converter/classic. Currency conversions must be calculated using the rate applicable to the date of the receipt. Receipts must be converted to U.S. dollars.

Printouts of appropriate rates for the time of travel must be attached to the travel voucher for reimbursement.

.500 University Provided Funds for Travel

The University provides funds for travel expenses by issuing charge cards, temporary and permanent travel advances. Travelers may also request prepayment of certain expenses by an Accounting Voucher. This subsection includes a detailed explanation of each method and restrictions that apply.

.510 MasterCard Travel Charge Cards

Travel charge cards give travelers a means of funding expenses incurred while conducting official University business. Wherever possible, the traveler should charge travel expenses directly to the travel charge card. The University issues travel charge cards to individuals who travel overnight at least twice per year. Charge cards have no annual fee and the University incurs no financial liability through use of the cards. Employees who decline the use of a travel charge card may not receive a travel advance loan to cover travel expenses.

University employees, who travel overnight at least twice per year, may request an MasterCard Travel Charge Card, by completing the Application for the MasterCard Corporate Card form, and forwarding it to the Accounts Payable, MSC 5712.

Travel charge card vendors send all bills to the individual cardholder. The cardholder is responsible for the travel charge card charges. The traveler must process a Travel Voucher within thirty (30) working days after completion of the trip. Timely processing allows for receipt of reimbursements in time to pay travel charge card bills within the period prescribed by the charge card vendor. The University will not make travel expense reimbursements from travel charge card statements or tissue receipts.

Non-compliance with charge card policies by cardholders is grounds for repeal of travel charge card privileges. Travelers, who have had their charge card privileges repealed, may not get cash advance loans for travel.

Travelers may get travelers checks, with no fee, from the Office of the University Cashier. The University will issue the checks, no more than five (5) days before the travel departure date. The Cashier's Office charges travelers checks to the traveler's charge card.

Traveler's Cheques Request Form
Instructions for completing form

Cardholders must follow the requirements listed below:

Pay travel charge card balances when due to avoid late fees or finance charges. However, if late fees occur, they are the responsibility of the cardholder.
Use travel charge cards only for reimbursable expenses incurred while conducting official state business. The cardholder may charge certain personal expenses, included on the same bill as reimbursable expenses, to the travel charge card. Examples are a personal phone call included in a lodging bill and a spouse's dinner included in a restaurant bill. Cardholders must pay such expenses from personal funds within the payment terms specified by the travel charge card vendor.

.520 Temporary Travel Advances

The University will make, when necessary, temporary travel advance loans to employees traveling on official University business. Employees may get a temporary travel advance loan only if the University does not offer them a travel charge card because they do not travel at least twice per year. Employees who have declined the use of a travel charge card may not receive a travel advance loan to cover travel expenses.

James Madison University limits loans to the minimum amount necessary for out-of-pocket expenses. The amount of the requested advance must not exceed a reasonable allowance such as $25 per day. The University may not make loans in amounts less than $100. Employees who have a permanent travel advance loan may not receive temporary loans.

Travelers may request a travel advance loan by completing the " Request For Advance" Travelers Cheques) form. The traveler must take one copy of the completed form to the Cashiers Office to get travelers cheques. The Cashier�s Office will issue travelers cheques no more than five (5) working days before the travel departure date. Travelers are personally responsible for providing adequate security of the advance loan.

The traveler must repay the advance loan when they receive the travel expense reimbursement. If timely repayment of this advance loan is not made, James Madison University has the right under Virginia law to withhold such debts from an employee�s pay. For additional information refer to University Policy 4502, "Collection of Debts Owed by Employees to the University."

Traveler's Cheques Request Form
Instructions for completing form

.530 Permanent Travel Advances

James Madison University will issue permanent travel advance loans through June 30, 2009 to employees who travel regularly and continuously. However, the University prefers to issue Travel Charge Cards to employees who travel regularly.

The employee, supervisor or department head may request the permanent travel advance loan. To request the advance, submit a memorandum justifying the need to the Manager, Office of Accounts Payable.

Permanent travel advance loans should not exceed estimated out-of-pocket business expenses for a one-month period. The allowance must not exceed the travel expenses. Employees must return amounts that exceed actual business expenses.

Employees must repay permanent advance loans no more than 30 days after completing regular and frequent travel. The University requires employees to repay the loan on or before the last day of employment.

.540 Payment by Accounting Voucher

When necessary, the University makes payment by an Accounting Voucher for travel expenses charged directly to JMU rather than paid by the traveler. These payments may include lodging accommodations, non-overnight travel meals, auto rentals, or other transportation costs. The University strongly discourages billing of overnight lodging. The Department must complete and submit an approved Accounting Voucher, payable to the vendor, to the Office of Accounts Payable. The voucher must include the applicable information listed below.

The traveler's name.
A concise statement giving the reason for travel.
The dates when the travel occurred.
The number of days spent in lodging accommodations (show if lodging accommodations served as a conference site).
The number of meals and whether the meal is breakfast, lunch or dinner.
A copy of the Travel Authorization form, if applicable (overnight travel is expected to exceed $500).

The University will make a prepayment for one (1) day of lodging if required. Departments must prepare an Accounting Voucher for the prepayment. Submit the approved Voucher to the Office of Accounts Payable.

.600 Travel Reimbursements

.610 Travel Expense Reimbursement Vouchers

State Travel Regulations require the use of the Travel Expense Reimbursement Voucher to itemize travel expenses for reimbursement. All travel expenses, including small amounts, such as tolls and parking when using a state vehicle, must be submitted on a Travel Expense Reimbursement Voucher. The different columns of the Travel Voucher provide for proper presentation of travel data. Complete the voucher showing dates, expenses, miscellaneous items and any other information that support the reimbursement request. Enter the Department ID Code and the Account Code below the travel expense information in Column 2 of the Travel Voucher. Use a Travel Expense Reimbursement Voucher Continuation Sheet, if needed to list expenses. Complete the continuation sheet according to instructions provided for the Travel Voucher. Enter the total from the Continuation Sheet on the original copy of the Travel Voucher in the space titled, "Total Sheet 2". Follow the same procedure for additional Continuation Sheets.

Attach all appropriate receipts and supporting documentation to the original copy of the Travel Voucher and have the Traveler's Supervisor sign the original copy. The approving authority, for the Department ID charged, if different from the traveler's supervisor, must also sign the original copy. The approving authority may sign under or above the Department Code, or in the same area as the traveler's supervisor. Forward the original copy of the form to the Office of Accounts Payable.

Travelers requesting reimbursement for other than their own lodging expenses must include the name and identification of each additional person with a justification for payment. Each traveler must submit a reimbursement request for his or her own meal expenses in the amount of the appropriate per diem. Travel expenses for individuals (spouses, friends, etc.) or employees not on official business for the Commonwealth are inappropriate State expenditures.

Document any request for exceptions beyond the requirements of this procedure. Attach the documentation to the voucher and identify the requested exception on the Travel Voucher, referencing the attached documentation.

Travelers are responsible for the legitimacy and presentation of supporting documentation included with the Travel Voucher. The traveler and the University are responsible for legality, legibility and completeness of the voucher.

Travelers must present completed Travel Vouchers to the supervisor for approval within (30) working days after completion of the trip. When the employee travels overnight or continuously, present the voucher within (30) working days after completing the travel. The traveler's supervisor must approve and submit the voucher to the Office of Accounts Payable within three (3) working days of receipt. Senior Vice Presidents, or Associate/Assistant Vice Presidents, Deans, and Associate/Assistant Deans must approve and submit Travel Vouchers for non-state employees within three (3) working days of receipt. The University may not approve Travel Vouchers submitted after the prescribed period.

.620 Required Travel Documentation Checklist

Travelers must provide the information and applicable supporting documentation listed below. The traveler must submit the original copy of receipts and forms with the Travel Voucher. Items listed include a reference to the corresponding subsection of this procedure.

Original approved Travel Authorization form (.311).
Copy of approved, James Madison University State Vehicle Request Form authorizing the use of a personal vehicle if over 300 miles (.332).
Receipt for rental vehicle payments (.334).
Receipts for transportation payments (.336).
Copy of approval to use charter or personal aircraft (.337.1 & .337.2).
Copy of approval to use State-owned aircraft (.337.3).
Receipts for lodging payments (.340).
Receipts for any meal payments of $75 or more - IRS Reporting Requirement (.361).
Receipts for registration fee payments (.311).
Reason for phone toll calls, telegrams, facsimiles or internet access charges (.371).
Receipt for parking or toll expenses that exceed $10 (.371).
Receipt for taxi fare that exceeds $10 (.371).
Proper signatures in ink (.946).
Reason for travel (.946).
Itemized receipts for official business meals (.352).

The above list is not all-inclusive. Travelers must keep all receipts and maintain accurate records of all expenses to assure correct reporting and submission of travel expense reimbursement documents. Each day's expenses must be shown separately on the voucher.

.700 Responsibilities

.710 Department/Traveler

Prepares a cost estimate and obtains approval for all official business, overnight travel expected to exceed $500.
Completes and forwards a Travel Authorization form and associated forms as directed in this procedure.
Upon receipt of the approved Travel Authorization form, arranges travel according to requirements of this procedure.
Maintains required supporting documentation for travel or travel related expenses for reimbursement or payment by the University.
Submit legal, legible and complete travel expense reimbursement documents to the supervisor within thirty (30) working days after completion of the trip.
Repay University funds advanced for travel immediately after receiving travel reimbursement.

.720 Department Head/Traveler's Supervisor

Provides faculty and staff, involved in official University travel, access to University policies and procedures, ensuring travelers understand their responsibility for making a good faith effort to secure lodging within the guidelines before requesting exceptions.
Approves and forwards completed Travel Authorization forms and associated forms as directed by this procedure.
Approves and forwards Travel Vouchers to the Office of Accounts Payable within three (3) working days of receipt from the traveler.

.730 Senior Vice Presidents, or Associate/Assistant Vice Presidents, Deans, Associate/Assistant Deans

Approves all overnight travel, both domestic and international, if travel is expected to exceed $500.
Approves in advance reimbursement requests for lodging and business meals up to 150% of guidelines for both in-State and out-of-state travel when circumstances warrant.

.740 Finance Division

Maintains travel policies and procedures.
Issues blocks of travel authorization numbers at the beginning of each fiscal year and maintains a record of numbers issued.
Issues travel advances, and maintains a current record of each advance.
Reviews and processes travel expense reimbursement and payment documents.
Records travel payments in the Financial Information System, CARS and maintains documents and supporting documentation.
Monitors personal vehicle mileage.

.750 Facilities Management Operations

Transportation Supervisor

Approves travelers' requests to use personal and state vehicles.
Approves State Vehicle Request Forms, assigns state vehicles, completes billing information and distributes copies to departments.

.800 Processing Procedures

.810 Department/Office/Traveler

Prepares a cost estimate and obtains approval from the department approving authority for all official business overnight travel expected to exceed $500.
Completes a Travel Authorization form for all travel. Refer to subsection .910 of this section for form preparation and submission instructions.
Travel involving more than three employees to attend conventions and conferences involving overnight stays must be approved in advance by the traveler's Senior Vice President, or Associate/Assistant Vice President, Dean and Associate/Assistant Dean.
Submits approved Travel Authorization form and other forms, if applicable, to the traveler's Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean for approval.
Receives approved travel authorization forms with appropriate approvals, immediately forwards the Original copy with all approval signatures, to the Office of Accounts Payable and retains one copy for departmental files.
Upon receipt of the assigned Travel Authorization number, makes travel arrangements.
Contacts a JMU contracted travel agency to make air reservations and purchase tickets. Gives the travel agency their name and Credit Card name and number. Requests the travel agency to book airline flights with the best fares and excursion rates available. NOTE: Special rates may be available as early as 90 days before departure. Also may ask the travel agency to obtain the most economical lodging accommodations available.
Uses the MasterCard Travel Charge Card to purchase lodging, air and rail tickets through the Internet if the vendor has a secure Web site. Uses the MasterCard SPCC or personal credit card to purchase air and rail tickets through the Internet if the vendor has a secure Web site. Contacts Facilities Management, Transportation Manager to request the use of a state vehicle, if applicable, for trips with round trip mileage of 300 miles or more. Completes the James Madison University State Vehicle request Form, if a state vehicle is available.
Requests approval to use a personal vehicle (when a state vehicle is available) for trips of 300 miles or more. Submits a cost/benefit analysis for using a personal vehicle to the Transportation Supervisor.
Completes a Travel Voucher and attaches supporting documentation. Gives the voucher to the Supervisor for approval within thirty (30) working days after completion of the trip. For overnight or continuous travel, gives the voucher to the supervisor for approval within thirty (30) working days of the last day of travel, for the requested reimbursement.

.820 Senior Vice Presidents, or Associate/Assistant Vice Presidents, Deans, and Associate/Assistant Deans

Receives completed Travel Authorization form and attachments. When requests for lodging and business meals are up to 150% of guidelines for both in-state and out-of-state travel, reviews, approves/disapproves and returns forms to the originating department.
Reviews Travel Authorization forms and attachments for travel by employees directly under their purview, reviews for correctness, approves, assigns travel authorization numbers and returns forms to the originating department.

.830 Office of Assistant Vice President for Finance

Issues blocks of travel authorization numbers to Senior Vice Presidents, or Associate/Assistant Vice Presidents,Deans, and Associate/Assistant Deans on a fiscal year basis.
Maintains a record of travel authorizations numbers issued.

.840 Office of Accounts Payable

Receives approved original copies of Travel Authorization forms with attachments, if applicable, immediately after all approvals are obtained, from the originating Office/Department.
Maintains an alphabetical file of approved Travel Authorization forms.
Receives Travel Voucher and compares to approved Travel Authorization form. If reimbursement requested is within the amount approved, processes the Travel Voucher, if not, contacts traveler or department.
Audits Travel Voucher for correctness and compliance with University and state requirements.
Enters reimbursement data into the Financial Information System and into CARS.
Maintains a report of personal vehicle mileage reimbursements made to travelers.
Maintains files of all Travel Vouchers and supporting documentation for three (3) years.
Maintains copies of University Travel Management Contracts.

.850 Department Head/Traveler's Supervisor/Approving Authority

Approves all official business travel for the department.
Approves Travel Authorization forms for University Supported Travel.
Approves Travel Expense Reimbursement documents within three (3) working days of receipt from the traveler. Forwards approved forms to the Office of Accounts Payable.

.860 Facilities Management Operations

Transportation Supervisor

Approves requests to use a personal vehicle, when a state vehicle is available, for a round trip of 300 miles or more.
Approves requests to use state vehicles and assigns a vehicle to the traveler.
Completes the Billing Information section of the Request for State Vehicle form and forwards a copy to the Department of the traveler.

.900 Forms Preparation and Submission

.910 Travel Authorization Form

.911 Required

The traveler must complete this form for approval of all University supported overnight travel expected to exceed $500.00 and retreats held at off campus locations. For reoccurring travel, multiple, small dollar trips, and team travel, an annual "blanket" travel authorization form may be used. For "blanket" travel authorizations, attach a list of the projected travel dates, destination and projected cost for each trip

Any single trip that may include a registration fee, air or rail tickets, multiple nights of lodging, and multiple days of meals and incidental expenses, should be shown on a separate travel authorization form (Excluding team travel). If a department should want to continue to use a "blanket" form for a trip with the types of expenses shown above (ex: to capture recruiting expenses, individual mileage etc.), a MEMO, with the signature from the appropriate Senior Vice President, Associate/Assistant Vice President, Dean, and Associate/Assistant Dean, must accompany the travel reimbursement Voucher stating that prior approval for that trip was obtained before the trip was taken

The travel authorization form is also used to obtain approval for foreign destination travel and exception requests.

.912 Where to Obtain Blank Forms

An blank form is available online.

.913 Number of Copies

Complete one copy.

.914 Where to Send Completed Forms

Send one form to the approving authority for the department ID number, and to the traveler's Senior Vice President, AVP or Dean, if applicable. Forward the original approved form to the Office of Accounts Payable immediately after obtaining all necessary approvals, retain a photo copy of approved form in departmental files.

.915 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Travel Authorization form. Enter the following information only; leave all other areas blank.

Traveler's Name: The name of the traveler.

Date: Date of the request.

Department: The name of the employee's department or office.

MSC (Mail Stop Code): Enter the Mail Stop Code assigned to the Department or Office.

Telephone No.: Telephone number of the employee or department.

Destination(s): The final destination for this trip.

Date Of Departure: The departure date for this trip.

Date Of Return: The return date for this trip.

Reason For Travel: State the purpose of the trip.

Foreign Destination: Complete this section for all foreign travel, regardless of the source of funds used to pay travel expenses.

Provide a justification for exceeding the lodging rate per diems and other exceptions required by this procedure, refer to subsections .340.

Section 1 - Amounts to be prepaid

List all amounts to be prepaid by James Madison University in this section.

Air Transportation - Pay To: The name of the travel management agency that is providing the airline tickets.

Air Transportation - Estimated Cost: Estimated cost of the air travel as given by the travel management agency.

Conference/Registration Fee - Pay To: The name of the organization, etc., that should receive payment.

Conference/Registration Fee - Estimated Cost: The estimated amount of the conference or registration fee.

Subtotal: Section 1 - Estimated Cost: The total of amounts as shown.

Section 2 - Amounts to be Expended

Estimated amounts the traveler will charge to the MasterCard Travel Charge Card, Small Purchase Charge Card (SPCC) and/or pay with Traveler's Checks or other funds for travel expenses.

Rental Vehicle: The estimated charge for a rental vehicle the traveler will charge to the MasterCard Travel Charge card or pay with Traveler's Checks or other funds.

Air Transportation: The estimated charge for air transportation the traveler will charge to the MasterCard Travel Card or the SPCC or other funds.

Rail Transportation: The estimated charge for rail transportation the traveler will charge to the MasterCard Travel Card or the SPCC or other funds.

Hotel nights: Number of nights the traveler will spend at the hotel or other lodging place.

Rate: The rate the hotel or other lodging place will charge per night.

Hotel: The amount (multiply the number of nights by the rate) the traveler will charge to the MasterCard Travel Charge Card, the SPCC or pay with traveler's check or other funds for lodging.

Meals: Total estimated cost of meals the traveler will charge to the MasterCard Travel card, or pay with Traveler's Checks or other funds.

Personal Vehicle Miles: Estimated number of round trip miles.

Rate: Rate per mile allowed for personal vehicle mileage.

Personal Vehicle: Estimated cost (miles multiplied by rate) of personal vehicle mileage the traveler will pay with Traveler's Checks or other funds.

Other (tips, tolls, phone calls, etc.): Estimated cost of other expenses the traveler will charge to the MasterCard Travel card, or pay with Traveler's checks or other funds.

Subtotal: Section 2 – MasterCard Travel Card: The total of amounts listed in this column.

Subtotal: Section 2 – Small Purchase Charge Card: The total of the amounts listed in this column.

Subtotal: Section 2 – Travelers Checks or Other Funds: The total of the amounts listed in this column.

Subtotal: Section 2 - Estimated Cost: The total of the amounts listed in this column.

Total Estimated Cost Of Trip: The total of the amounts listed in this column for Sections 1 and 2.

Department ID Number: The Department Number to charge travel expenses.

Traveler's Signature/Date: The signature of the traveler and the date signed.

Approving Authority's Signature/Date: The signature of the department approving authority for the Department ID Number shown above and the date signed.

Senior Vice President, or Associate/Assistant Vice President, Dean, and Associate/Assistant Dean: This signature is required for all travel expenses and when requests for lodging and business meals are up to 150% of guidelines for both in-state and out-of-state travel, and for travel by employees directly under their purview.

Travel Authorization Numbers: After Travel Authorization approvals are recorded, contact your Senior Vice President/Assistant Vice President for Travel Authorization Number.

.920 James Madison University State Vehicle Request Form

.921 Required

This form is required for university employees to request state vehicles for official business travel.

.922 Where to Obtain Blank Forms

Forms are available on the Facilities Management website.

.923 Number of Copies

Complete one copy.

.924 Where to Send Completed Forms

Print the page (after entering required information) and have it signed by the Approver. This person must have signature authority for the department ID number listed. This page needs to be taken with the driver of the vehicle to Transportation to obtain the keys and the vehicle.

.925 Form Preparation Instructions

The detailed instructions for preparation of the James Madison University State Vehicle Form are available on the Facilities Management website.

.930 Business Meal Certification for Non-overnight Travel Form

.931 Required

Travelers must complete this form to certify the tax-exempt nature of a business meal. Reimbursement for meals and meal tips for a trip not involving an overnight stay is reportable as gross income on the employee's W-2 form. Information provided on the form must clearly show that the meal involved substantive and bona fide business discussions. Meals must be with non-university employees (for example, another state agency employee, speaker or student recruit). If meals are on a non-workday or overtime period show the date, time of the meal, and explain fully.

.932 Where to Obtain Blank Forms

A blank form is available online.

.933 Number of Copies

Complete the original and one copy of the form.

.934 Where to Send Completed Forms

Forms should be sent to the Office of Accounts Payable. Attach a copy of the form to the approved Travel Expense Reimbursement Voucher, when requesting reimbursement and tax exemption for meals and meal tips not involving an overnight stay and/or reimburseable food and beverages.

.935 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Business Meal Certification form. Enter the following information only; leave all other blocks blank.

The printed name of the traveler.

Date: Date traveler signs the form.

Traveler's signature: The traveler must sign on this line.

Approving Authority's Printed Name – VP/AVP; Dean; Assoc/Asst Dean; or Director who reports directly to a VP.

Date: Date Approving Authority signs the form.

Approving Authority's Signature: The approving authority must sign on this line.

Meal reimbursement amount: The cost of the meal. (Prepare a separate form for each meal claimed as non-taxable.)

Date of Meal and/or Expense: Date the traveler and/or purchaser consumed the meal or had the expense.

Name and address of dining facility: The name and address of the dining facility where the traveler consumed the meal.

Business reason or the nature of business benefit gained: Choose recruitment, training function, student function, or other. The specific reason or nature of business benefit gained, which qualifies this meal and/or food and beverage for exemption from tax withholding.

Additional justification for meal over state limits up to 50%: State sufficient justification on why the meal reimbursement should be up to 50% over the state limits.

Names and employers of the other meal participants: The name and employer of each person with whom the traveler consumed the meal. If the participant is a candidate for employment, include the position title and department name.

.940 Travel Expense Reimbursement Voucher

.941 Required

The traveler must complete this form to claim reimbursement for University Supported Travel.

.942 Where to Obtain Blank Forms

An blank form is available online.
– – The continuation form is available online as well.

.943 Number of Copies

Complete the Original and make two photo copies of the form.

.944 Where to Send Completed Forms

Send the Original copy to the Office of Accounts Payable. The department should keep the second copy; the third copy is for the traveler.

.945 Required Supporting Documents

Refer to Subsection .620 for a list of required supporting documentation.

.946 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Travel Voucher. Print a copy of a travel voucher (with numbers to coincide with the instructions) to assist you with completing your voucher. Enter the following information only, leave the other blocks blank.

Please note: Each day's expenses must be shown se