The following business-related travel expenses are usually reimbursable:

1. Baggage checking or storage fees necessary for the business purpose of a trip.
2. Business office expenses when normal purchasing processes cannot be followed:
   • Local and long distance telephone calls
   • Fax and computer expenses
   • Copy and word processing services
   • Equipment rentals
   • Overnight delivery/postage
   • Purchase of materials and supplies when normal purchasing procedures cannot be followed
   • Rental of a room or other facility for the transaction of official business
   • Laundering, cleaning, or pressing of clothing if a trip is longer than six days
3. Local and long distance telephone calls. Including one reasonably brief, non-emergency, personal call home per day.
4. Lost ticket / Re-ticketing charges, if both of the following conditions are met:
   • Occurrence is infrequent.
   • There is a valid business reason.
5. Parking, for travel exceeding 24 hours, lower-cost, longer-term parking options should be used
6. Registration fees for conferences, conventions or meetings of professional or learned societies
7. Reservation cancellation charges, if charges are the result of circumstances beyond the traveler’s control
   • Travelers who are unable to honor a reservation are responsible for canceling the reservation in compliance with the cancellation terms established by the hotel, airline, etc.
   • The traveler must promptly return any refundable deposits to the University
8. Road and bridge tolls
9. Special fees for foreign travel, including the following:
   • Obtaining a passport, visa, tourist card, and necessary photographs
   • Certificates of birth, health, identity, and related affidavits
   • Charges for required inoculations and medical evacuation insurance
   • Traveler’s checks
   • Currency conversion and check cashing fees
   • Hiring guides, translators, and local labor
   • Full collision insurance on automobiles rented in foreign countries)
10. Taxi and public transportation fares

Note: For foreign travelers, certain non-business expenses may be treated as taxable income to the traveler. The calculation of the taxable amount is based on multiplying total expenses by the ratio of nonbusiness travel days to the total business and nonbusiness travel days.

Reimbursement of travel expense by a non-UCSC third-party:
Ensure that any reimbursements by an outside source have been deposited to the appropriate departmental account code (FOAPAL).

• Adjustments for third-party reimbursements must be reflected on the Post_Travel_Expense form.

Air travel costs:
Refer to the Air travel section.

Aircraft, Private:
If the traveler incurred higher than standard operating costs, the traveler may seek reimbursement by submitting a statement with the Post Travel Expense certifying that he or she incurred higher operating costs.

• The actual fixed and variable costs must be specified in the statement. The traveler should refer to IRS Form 2106, Employee Business Expenses to obtain additional information on the calculation of actual vehicle operating costs.
• Refer to the UC Travel Reimbursement Policy G-28, p.18, Section V.D.2.a.i. “Air Travel – Private Aircraft” for additional details.

Automobile, Personal:
Refer to the Personal Auto Usage section.

Baggage, checking and storage fees:
These fees are reimbursable only if necessary for the business purpose of a trip.

Business office expenses:
The following expenses may be reimbursed when normal UCSC purchasing processes cannot be used:

• Fax and computer expenses
• Copy services
• Equipment rentals
• Overnight delivery/postage
• Purchase of materials and supplies
• Rental of a room or other facility for the transaction of official business
• Laundering, cleaning, or pressing of clothing if a trip is longer than six days
• Word processing services

Lodging:
Refer to the Hotel Room, Lodging, Meals and Incidentals section.

Meals and incidentals:
The rates vary depending on destination and duration of travel.

Domestic Travel Reimbursement Rates:
Reimbursement rates are based on destination and duration of travel.

• No exceptions may be made for the payment of expenses exceeding the limits specified below.
• For travel lasting more than one year, the rate may be increased up to 150% to cover income taxes.
• An overnight stay must be substantiated with an original lodging receipt or an acceptable statement explaining why lodging was not obtained, such as when lodging with a friend or relative.

Travel within continental US – CONUS travel:

• Less than 24 hours without an overnight stay
  • M&IE is not reimbursable under any circumstance.
  • A meal expense incurred in connection with a business meeting while on travel status may be reimbursable. Refer to the Entertainment, Business Meeting, Other Events Expense Guide for more information.
• Less than 24 hours with an overnight stay
  • Actual M&IE up to $79.00 for the entire trip, even if it extends over two consecutive days, plus actual lodging costs.
  • An "overnight stay" involves obtaining substantial sleep or rest
    • Napping or resting in a car does not constitute obtaining substantial sleep or rest.
• Between one to 29 days in one location
  • For travel assignments of less than 30 days within the continental United States (CONUS), the reimbursement of daily subsistence expenses shall be based on the actual amounts incurred for lodging (room rate capped at $333-excluding tax and fees) and meals and incidental expenses, (capped at maximum of $79/day).
  • The M&IE cap for CONUS travel under 30 days shall not be treated as a per diem. M&IE reimbursement shall be limited to the actual reasonable costs incurred.
• Thirty or more consecutive days in one location
  • Reimbursement of actual subsistence expenses shall be limited to a daily amount of up to 100% of the applicable federal per diem rate.
    • Actual costs paid for lodging taxes, which are not included in CONUS per diem rates, may be reimbursed as a miscellaneous expense.
  • Administration per diem rate
    • Refer to UC Travel Reimbursement Policy G-28, p.30, Section V.E.2.a.ii for instructions on calculating the daily M&IE rate.
  • For travel lasting more than one year, M&IE reimbursement is taxable income, and the rate may be increased up to 150% to cover income taxes.

Travel to Alaska, Hawaii, and US possessions – OCONUS travel:

• Travel is less than 30 days in one location
  • Reimbursement for actual expenses incurred not to exceed the local per diem rate according to US Department of Defense Non-foreign locality per diem rates
  • An official University business trip begins when the traveler leaves their residence or headquarters, whichever occurs last, and ends when the traveler returns to their residence or headquarters, whichever occurs first. The per diem rate allocable starts when you land on OCONUS soil and ends when you depart OCONUS soil. OCONUS per diem rates do not include taxes on lodging, which may be reimbursed separately. The actual cost of lodging is not to exceed the applicable federal per diem rate (See Appendix B, UC G-28, page 52).
  • The M&IE per diem must be prorated for travel of less than 21 hours, in accordance with Section V.E.2.c.ii (UC G-28); however, reimbursement may be authorized only if the travel involves an overnight stay. A lodging receipt must be provided or a statement explaining why a receipt is not available, even if the traveler claims the per diem method of reimbursement under these circumstances. This information pertains to travel involving multiple locations, but should be used for the mixture of CONUS and OCONUS/Foreign travel. As an example, a departing flight from San Jose leaves at 8 AM. Breakfast would be under the CONUS prorated allocation per the GSA M&IE breakdown for meals and incidentals​. The plane lands in the afternoon in Kona, HI at 1:20 PM (PST 5h20m flight time), therefore the OCONUS per diem starts for Kona, HI at that time for M&IE with the lodging expense being at full value for that night's stay. Of course there are adjustments for time zones, but this example provides data to consider for prorating M&IE. ​
    
  • ​If actual expenses that are greater than the per diem are claimed due to special or unusual circumstances, the traveler must document such circumstances by submitting a written explanation with the travel expense claim. The amount reimbursed, however, may not exceed 300% of the applicable federal rate established for the location of travel. The reimbursement of actual expenses must be supported by receipts, as specified in Section V.I.2.b., Documentation Requirements (UC G-28, pages 41-42).
• Travel is for 30 or more consecutive days in one location
  • Reimbursement for actual expenses incurred not to exceed actual costs up to 100% of the applicable federal per diem rate US Department of Defense Non-foreign locality per diem rates
  • The traveler is expected to seek long-term accomodations when staying in one location for 30 or more consecutives days but less than one year. See Section V.E.2.a.ii., Long-Term Travel - Assignments of 30 days or More (UC G-28, pages 24-25) for information on estimating and computing a daily lodging rate.

Foreign Reimbursement Rates:
Reimbursement rates are based on the duration of travel.

• Travel is less than 30 days in one location
  • Reimbursement for actual expenses incurred not to exceed the local per diem rate according to US Department of State Federal Maximum Travel Per Diem Allowance for Foreign Areas.
  • An official University business trip begins when the traveler leaves their residence or headquarters, whichever occurs last, and ends when the traveler returns to their residence or headquarters, whichever occurs first. The rate allocable starts when you land on foreign soil and ends when you depart foreign soil, please see Appendix D: Prorating Per Diems For Travel Involving Multiple Locations (UC G-28, page 54). Foreign per diem rates include taxes on lodging. The actual cost of lodging is not to exceed the applicable federal per diem rate (See Appendix B, UC G-28, page 52).
  • The M&IE per diem must be prorated for travel of less than 21 hours, in accordance with Section V.E.2.c.ii (UC G-28); however, reimbursement may be authorized only if the travel involves an overnight stay. A lodging receipt must be provided or a statement explaining why a receipt is not available, even if the traveler claims the per diem method of reimbursement under these circumstances. This information pertains to travel involving multiple locations, but should be used for the mixture of CONUS and OCONUS/Foreign travel. As an example, a departing flight from San Jose leaves at 8 AM. Breakfast would be under the CONUS prorated allocation per the GSA M&IE breakdown for meals and incidentals​. The plane lands in Mexico City at 2:15 PM (PST 6h15m flight time), therefore the Foreign per diem starts at that time for M&IE with the lodging expense being at full value for that night's stay. Of course there are adjustments for time zones, but this example provides data to consider for prorating M&IE.
  • If actual expenses that are greater than the per diem are claimed due to special or unusual circumstances, the traveler must document such circumstances by submitting a written explanation with the travel expense claim. The amount reimbursed, however, may not exceed 300% of the applicable federal rate established for the location of travel. The reimbursement of actual expenses must be supported by receipts, as specified in Section V.I.2.b., Documentation Requirements (UC G-28, pages 41-42).
• Travel is for 30 or more consecutive days in one location:
  • Reimbursement for actual expenses incurred not to exceed actual costs up to 100% of the applicable federal per diem rate US Department of State Federal Maximum Travel Per Diem Allowance for Foreign Areas.
  The traveler is expected to seek long-term accomodations when staying in one location for 30 or more consecutives days but less than one year. See Section V.E.2.a.ii., Long-Term Travel - Assignments of 30 days or More (UC G-28, pages 24-25) for information on estimating and computing a daily lodging rate.
• Indefinite Travel – more than one year in one location:
  • Travel expense reimbursements are treated as taxable income to the traveler and reimbursed through the payroll system.
  • Reimbursement rate may be increased up to 150% of the per diem rates to cover income taxes.