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Cornell University
Cornell University
Division of Financial Affairs
Travel
  • Paying for Travel
    • Advances
    • Reimbursement
      • How Per Diem is Calculated
      • Foreign Flag Carrier Exemption
      • Extended Stay Justification
      • Manual Travel Reimbursement Form
    • FAQ
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  • Foreign Travel
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      • Student Domestic Pre-Travel Checklist
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In this section

  • Advances
  • Reimbursement
    • How Per Diem is Calculated
    • Foreign Flag Carrier Exemption
    • Extended Stay Justification
    • Manual Travel Reimbursement Form
  • FAQ

See also

2021 Mileage Rates

Prior-Year Mileage Rates

Per Diem Rates- Domestic

Per Diem Rates- Non-contiguous US (Alaska, Hawaii, Puerto Rico etc.)

Per Diem Rates- Foreign

FAQ Travel Expenses

Travel Expenses

General Policy Questions

Are external organization accounts considered a university general ledger account for the purposes of this policy? Does the policy apply to travel on external org accounts?

External organizations are not subject to Cornell policies and procedures and must follow their own established policies.

The unallowable expenses list is representative, not comprehensive. Are there additional resources?

All expenses must be ordinary, reasonable, and necessary. For those expenses to be charged to sponsored funds, the expenses must also be allocable and allowable under the terms of the award. Units or travelers may also contact sfs-help@cornell.edu with specific questions.

Are travelers allowed to use a tax-exemption certificate when paying for lodging with a personal credit card?

A traveler may attempt to use a tax-exemption certificate for a university business expense; however, the vendor may still deny the exemption even when direct payment is made by the institution to which the tax exemption was granted. It is recommended that units reimburse employees for sales tax paid on expenses incurred in furtherance of university business.

How are payments processed on reimbursements for trips that ended over six months before the request, and are, therefore, taxable?

For payments to employees and non-employees, the amount should be processed as a disbursement voucher with ad hoc routing to the Tax office.

Advances

How is a hardship determined for a cash advance?

For travelers who need a hardship advance, discuss the need with the finance office of your college or unit. If you are unsure whom to contact, contact your BSC for information. Each college or unit will assist in making a determination based on the facts and circumstances. Harships generally will not be allowed when opportunities exist for the university to pay directly, when a corporate card can be obtained and used, or when expenses will be paid solely at the convenience/benefit of the employee. For confidentiality, documentation related to any hardship designation will not be retained.

Per Diem/Business Meals/Incidentals

How are business meals reimbursed for multiple Cornell participants in travel status?

Meals that only include Cornell participants in travel status are not considered hosted meals. For all meals while in travel status, each Cornell traveler will be reimbursed at per diem for each meal not otherwise provided by the conference or meeting. Therefore, each diner should request a separate check or split the check. Most restaurants are able and willing to do this without issue.

A hosted meal includes a non-Cornell representative and will be reimbursed as a hosted meal.  Generally, the senior-most member should pay for the hosted meal and seek reimbursement.

How are meals reimbursed when all of the participants are Cornell employees, but not all are in travel status? For example, travelers from Ithaca have a meal with employees in NYC or vice versa.

In these situations, the meal would not be considered a hosted meal, but a business meal. It is considered a business meal for the local staff members and reimbursed at cost based on the receipt method. In this event, the local staff members should pay for the meal. Travelers should consider these meals as provided and reduce per diem accordingly.

When a reduced per diem reimbursement is requested on sponsored awards, why is the reduction limited to only 0%, 25%, 50%, or 75% reimbursement?

The goal in establishing set percentage reductions was to reduce the administrative burden of calculating multiple detailed percentages. We don’t want to encourage units or employees to require receipts and then calculate the exact percentage needed for reimbursement. Note that nothing in the policy precludes an individual from voluntarily reducing the total amount of per diem reimbursement they request.

When a group of students is traveling with a faculty/advisor, can the faculty/advisor pay for a group meal?

In this circumstance, it is permissible for the faculty/advisor to pay for the group meal under the receipted method, as long as the cost per person is reasonably expected not to exceed the per diem cost per person for that meal.

The per diem on the first and last day of travel is already reduced 25% by the Travel Reimbursement System. Is the traveler required to indicate that they are not eligible for breakfast, lunch, and/or dinner due to the time they departed or returned?

No, the traveler should not adjust the per diem based upon their departure or return times. However, all meals provided by the conference or meeting or meal(s) hosted on the day of departure or return should be excluded.

What costs are considered covered under incidentals?

Incidentals covered include fees and tips given to porters, baggage carriers, hotel staff, and staff on ships.

If meals are provided on flights or by hotels, do we adjust the per diem?

Travelers are encouraged to stay in hotels where breakfast is provided and to eat meals provided by hotels free of charge. Adjustments should be made to per diem only for meals provided by the conference or meeting being attended, or for hosted meals. Although some flights may provide meals based on the time and duration of flights, it is not required to adjust the requested per diem for meals provided on flights.

Airfare

Do I have to obtain prior approval for premium airfare upgrades?

Premium airfare is allowed under certain circumstances as outlined in the policy, but in all circumstances, you are required to obtain in advance written approval from your dean, vice president, or a delegate, and attach the approval to your request for reimbursement. Individual colleges and operating units may establish more restrictive policies on the use of funds. Certain funding sources also may impose additional restrictions. You should become familiar with the applicable rules established by the sponsor or college and/or unit prior to travel.

Does “lowest economy class airfare” mean that I won’t be reimbursed for fees associated with advance or special seating such as an upgrade for legroom?

Not necessarily. The travel policy allows for reimbursement for “the lowest economy class airfare that meets the needs of a business trip, consistent with business requirements.” This means that certain fees are allowable if they meet a business need. In some instances, physical needs may dictate additional legroom, or scheduling may require the traveler to pay a fee in advance to ensure a seat on a flight. Cornell will reimburse on university or sponsored funds (except where prohibited by the award) in these instances where the traveler has determined a business necessity for the additional cost.

Upgrades to business or first class go beyond the concept of “business need,” and are only permitted in the circumstances described in the policy. The university does not reimburse for preferred boarding, i.e., a fee to allow earlier boarding.

Other Transportation

Car rentals: Are visitors covered by Cornell’s insurance, or will they be reimbursed for insurance costs?

When possible, visitors should use Cornell's preferred suppliers and partake of the insurance available for Cornell travel. If they are not able to do so, reimbursement for reasonable insurance is allowed.

Personal vehicles: Commuting miles are not deductible for IRS purposes, and, therefore, are not reimbursable. How should the traveler properly account for commuting miles? Is the cost of a taxi from home reimbursable?

Solely for purposes of calculating mileage reimbursement, the starting travel location should be the employee’s primary work location, unless travel begins from another location. If travel begins from another business location (e.g., temporary Cornell worksite) other than the primary work location, then the actual departure location should be used as the starting point for the business trip. If travel begins from a personal location (e.g., home, other residence), and the distance from the personal location to the business destination is less than the distance from the primary work location and the business destination, the distance from the personal location to the business destination should be used. 

The cost of a taxi from home is reimbursable. Travelers are encouraged to use the most economical and efficient form of transportation.

Personal vehicles: How should travelers document mileage driven?

We recommend that travelers use an online mapping tool (e.g. Google Maps or Mapquest) to document mileage for driving.

Personal vehicles: What type of documentation is required by visitors for mileage reimbursement?

Miles should be documented using the same types of tools as Cornell travelers including the date, location, number of miles, etc.

Student Travel

How is student travel to be reimbursed or paid?
How to Categorize Travel for Registered Cornell Students
If one or more apply, then treat as category... Process the payment as follows: Typical KFS Object Codes
Financial aid or similar travel awards
  • For activities in which the university is relatively disinterested, or the research is student led.
  • The project/research's primary purpose and original intent is to further the student's education or training.
  • The university obtains little or no benefit from the trip.
  • Activities are performed to contribute to the development of the skills needed in the student's studies.
  • Funds are being provided as an outright cash grant to support student travel.
  • Travel is associated with a sponsored fellowship with no benefit to the university.
Student Financial System. Use a RUSS form (undergraduates) or provide additional aid (graduate or professional) using a stipend or prize object code. Do not provide prepaid travel. 8100, 8150, 8250, 8450, 8462, 8463, 8500, 8550
Reimbursed business travel
  • The primary purpose and original intent is for the university to obtain useful results from the project/research.
  • Results or research will be used by the university.
  • Research is performed to fulfill university's obligations to outside funding entity.
  • The student is presenting or actively participating in a conference on behalf of the university.
  • Travel is associated with a sponsored research award.
Accounts payable via DV for prepaid travel or travel reimbursement, using an employee travel or prepaid object code. 6750, 6760, 6780
(also 9097 for sponsored participant costs only)
Department/unit-paid class trips and mission-related educational travel
  • Activity is required for degree or credit.
  • Trip impacts the student's grade.
  • Travel is undertaken by all students in a particular course.
  • Travel is on behalf of a university athletic team (consult Athletics Dept. for special reimbursement procedure).
Accounts payable via disbursement voucher (DV) for department/unit-paid travel or travel reimbursement, typically using a student mission-travel object code, using unrestricted departmental funds. 6752, 6762

 

Foreign Travel

For visitor travel, the required forms contain sensitive information. What information is required and what information should be redacted?

The following documentation is required for any requests for reimbursement to a foreign visitor on a B-1, B-2, or visa waiver:

  • A signed Foreign Visitor Honorarium/Expense Reimbursement Attestation Form
  • ŸA copy of the individual’s passport biographical page
  • ŸA copy of the individual’s B-1 or B-2 visa page (or ESTA approval if traveling via the visa waiver program)
  • ŸAn I-94 Arrival/Departure card (front and back) or printout

Refer to University Policy 5.10, Information Security for what information is considered confidential. However, while not currently in policy 5.10, CIT has indicated that passport numbers should be considered confidential and will be added to 5.10 as level 1 data.

Where is the correct per diem location when a traveler is flying internationally across days?

For example, a traveler leaves on the 14th with a layover in Newark, and then does not land in the international location until the 15th.

We encourage travelers and BSC staff members to use their most reasonable judgement. The policy identifies the place where the traveler will sleep the night of the day of travel. If that isn’t appropriate because the traveler will be in the air overnight, a reasonable per diem should be used based on the facts and circumstances such as the destination or the last stop.

Guest and Visitor Travel

If a guest speaker submits reimbursement for airfare that includes locations when attending other, non-Cornell business functions/personal travel (not their home institution) does a price comparison have to be submitted?

All travelers should submit sufficient documentation to determine the incremental cost of travel to the location. Because flight prices vary continually, this information should be obtained at the time of booking.

Documentation

Is a scan, created by the traveler, acceptable as an original document?

A scan is acceptable. The original should be retained at least until the traveler receives reimbursement, to ensure that the scan is legible and sufficient.

What is the proof-of-stay for lodging, and how can I obtain sufficient documentation when I pay a consolidator, like Expedia or Priceline?

A proof-of-stay is required for all lodging expenses charged to sponsored awards. When lodging is paid through an online service like Expedia or Priceline, it may be difficult to obtain a bill at checkout. The lodging was not paid directly to the hotel, and, therefore, they generally are not able to provide a receipt at checkout. However, the hotel should be able to provide you with some sort of proof-of-stay. The traveler should request something from the hotel to indicate they stayed there. Examples include a zero-balance folio for the room indicating the traveler’s name on the room or even a note on hotel paper with the dates of stay and the traveler’s name, signed by the hotel.

Are receipts required for expenses less than $75?

In some circumstances, a receipt is not required for an individual, properly described travel expense of less than $75. However, approvers have the right to inquire about any expense less than $75.

Other

How should rental car E-ZPass charges and other tolls be paid? These costs are typically charged to the card that the car was rented on 3-4 weeks later.

These charges are normally below the receipt threshold. If the amount is not known, in many cases the charges can be identified using www.platepass.com, and then included in the initial reimbursement. Otherwise, they should be processed when received.

Token gift in lieu of lodging: Can we still provide a meal as the gift?

A meal may be provided in lieu of a gift. The amount will be reimbursed at per diem for the traveler and up to $100 for the host for the trip.

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