Travel Guidelines

All Employee and Student travel must be approved prior to booking travel using Emburse Travel Request.  The approved travel request must be attached/included on the expense report.   We recommend using the travel request to create the expense report to reduce duplicate entry. 

Foreign travel requests will automatically route to TAMUS Risk Management and the member’s risk management office for review and approval.  No booking or travel should occur prior to final approval. 

A state agency must minimize the amount of travel expenses reimbursed by ensuring that each travel arrangement is the most cost-effective considering all relevant circumstances. Texas Government Code Section 660.007.

If a traveler combines personal travel with official state business travel, the traveler is only allowed reimbursement amounts that fall under the Textravel Chapter 660 of the Texas Government Code. Meals, lodging, or car rental that was incurred on personal days cannot be reimbursed.

Combining personal and business travel cannot increase the cost to Texas A&M University or any of its System Members. For airfare if there are personal days included in the business trip, it must not increase the cost of the airfare during the business travel dates. To show there is no additional cost to the member, please attach documentation showing the airfare costs for an itinerary showing the business travel start and end date. Any costs above the business itinerary must be paid personally or in the event of mistakenly being paid with member issued card, then marked unallowable in the travel and expense system to be reimbursed by the employee.

Overnight meal and lodging expenses incurred while traveling to and staying at a duty point the day before official State of Texas business begins at the duty point are reimbursable. Overnight meal and lodging expenses incurred while traveling to and staying at a duty point for more than one day before official state business begins at the duty point are not reimbursable unless the expenses are incurred to qualify for a discount airfare, or traveling to the duty point reasonably requires more than one day and the expenses are reimbursable.

Overnight meal and lodging expenses incurred while staying at and traveling from a duty point the day after official state business ends at the duty point are reimbursable. Overnight meal and lodging expenses incurred while staying at and traveling from a duty point more than one day after official state business ends at the duty point are not reimbursable unless the expenses are incurred to qualify for a discount airfare, or traveling to the duty point reasonably requires more than one day and the expenses are reimbursable.

A state employee who uses a rented motor vehicle for both personal business and official state business may be reimbursed only for the portion of the rental charges that is attributable to official state business. A state employee may not be reimbursed for the rental of a motor vehicle if the rental was necessary only because the employee combined personal business with state business.

The university travel card should not be used to fund any costs related to the personal portion of the trip.

ALLOWABLE EXPENSES FROM NON- EDUCATIONAL AND GENERAL ACCOUNTS (ACCOUNTS 200000 – 599999, excluding all 29xxxx accounts [TAMU]).

Expenses incurred on behalf of the state and submitted for payment should be reasonable, necessary, and appropriate for the account being charged as determined by the department head or designee. All reimbursements are subject to department head or designee approval. Transfers or partial transfers cannot be made to move paid travel reimbursements to an Educational and General account when the Textravel and/or the State of Texas Travel Management Program are not followed. Texas A&M University (02 and 10) departments using non-educational and general sources to pay travel reimbursements are not required to use the State of Texas Travel Management Program.

Department heads or designees may approve the following exceptions to the Textravel Guidelines:

Meals:

Employees or prospective employees may be reimbursed for the actual cost of meals and lodging on overnight travel. The IRS guidelines must be followed when receipts are required (greater than $75.00 for a single meal, or daily meal total exceeding GSA rate).

Lodging:

Employees or prospective employees may be reimbursed for the actual cost of lodging on overnight travel.

Airfare:

Employees or prospective employees may be reimbursed for additional airline fees for economy fares such as charges for aisle seating, extra legroom, or early bird boarding/check-in with the department approval. If there is a benefit or cost savings, or no other seats are available, business/first class airfare may be allowed. Business/First class airfare must be approved by the Dean or Appropriate Vice President prior to the trip. This approval must be attached to the trip documentation, or in the case of a medical need, be on file with HR. Other fees should be accompanied by an explanation of the business need for incurring the expense.

Mileage:

Employees or prospective employees may be reimbursed for actual mileage (using the odometer readings or any readily available electronic mapping service) up to the federal mileage rate. Mileage can be calculated from place of work or other appropriate location as approved by department head or designee. Mileage from work to home is not reimbursable.

Employees or prospective employees may be reimbursed for justifiable travel expenses incurred when state required procedures are not utilized (e.g. personal credit card instead of a corporate card).

Employees may be reimbursed for approved travel expenses incurred on behalf of another employee or prospective employee if the person being reimbursed incurred the expense.  In this scenario a statement from the other employee, who the expenses are attributable to, must be included with the report. This statement must identify the exact expenses that were paid by the first employee on the second employee’s behalf.  A statement from a prospective employee is not required.

If non-Educational and General (non-E&G) funds are used to reimburse travel expenses for training seminars sponsored by TAMU for TAMU employees or TAMUG for TAMUG employees, it is not necessary to obtain the certification of the President, that TAMU or TAMUG does not possess interactive television or videoconference facilities. If Education and General (E&G) funds are used, and such facilities are available, the President must certify that the uses of these resources are not available at less cost, nor available through another agency.

A department head may determine if it is necessary to send more than one employee to the same event, meeting, seminar, conference, or other travel destination.

Employees or prospective employees may be reimbursed for travel expenses incurred that are normally not reimbursable when such expenses result in a cost saving.

Employees may be reimbursed for laundry expenses when a traveler experiences extenuating circumstances while traveling on official TAMU or TAMUG business. These circumstances could include things like foreign travel, luggage damage (in which the contents are damaged), foul weather, extended stay for a business purpose, or other extenuating circumstance. The department head must approve all exceptions.

Employee travel expenses should be purchased using the Travel Card. This prevents the employee from paying out-of-pocket and waiting on reimbursement. It also lowers the cost of processing multiple payment requests, and issuing multiple payments for a single trip. Direct-Bill arrangements for hotel or car rental should not be used for employee travel.

Non-Employees may be issued a DART card that could be provided to them to pay for their travel expenses. An alternative is to set up non-employee expenses as direct-bills with the vendor (Hotel and Rental Car). That direct-bill relationship is between each department and vendor. We do not have a university-level direct billing account for travel services.

In accordance with the Texas Education Code, Sec. 51.3525 (2023 - SB 17), university funds cannot be used for registration or travel expenses related to any event, conference or seminar that focuses on prohibited Diversity, Equity and Inclusion (DEI) unless the activity is specifically exempt from the Code (Subsection d: academic course instruction, research or creative work by faculty, student or other research personnel, recognized student organizations, student success programs, student recruitment or admissions).

Additionally, university funds cannot be used for activities or events that are exclusive to a specific group and not open to everyone.

Textravel is the Texas Comptroller of Public Accounts official travel guidelines. These guidelines serve as the foundation for Texas A&M University Travel Guidelines.

Travel plans can be cancelled for a valid business reason or other extenuating circumstances. The traveler must make every effort to have the expenses refunded where possible. If that is not possible the traveler must work with the department to identify if others in the department could benefit from that travel and process changes to the airfare, conference registration and any other prepaid travel expenses. This is required for all funding types state, local or federal.

Any expenses related to the cancellation or change must be documented as noted below:

• The reason for the cancellation.
• The intended purpose of the travel if it had not been canceled.
• The original, unused airline ticket (if the charge relates to an unused airline ticket). Any airline credit must be used for future business travel and is not to be used for personal travel.
• The object code for the type of travel expense that incurred the cancellation charge.
• — and —
• If the charge is being reimbursed instead of paid directly, proof that the charge has been paid by the individual receiving the reimbursement.

Personal charges on travel cards are generally not allowed and should not be intentionally put on travel cards. Personal charges should be paid out-of-pocket. An example for when this could occur is when a traveler unknowingly exceeds the GSA rate for a particular location while their department limits them to that rate, or they do not have substantiation for all meals on that date. In either cases they’d need to mark any GSA overage as “Unallowable.”  This checkbox was intended to be rarely used, and only when it was truly unintentional or unavoidable.

Any expense or portion of the expense marked unallowable will be due immediately upon receipt of invoice.  Accounts receivable will be set up to track the amount due and if the amount is not paid timely the employees card will be suspended and vendor record put on hold to stop any reimbursements from being paid to the employee until the unallowable expense is reimbursed.

In addition, if the invoice for unallowed expense is not paid within 90 days from the trip end date it will be recorded as income and taxes withheld.  The receivable would still remain outstanding and required to be paid back.

1. Under Travel Responsibilities section – add links in the section where they should go:
   1. Prior to Travel
      1. Apply for the Texas A&M Travel OneCard or DBAL Card.
   2. During Travel
      1. In-State hotel provide Texas Hotel Occupancy Tax Exemption Form at check in.
      2. In-State rental car provide Motor Vehicle Rental Exemption Certificate to the vendor when picking up the car.
      3. In-State business meal provide the Texas Sales and Use Tax Exemption Certificate at the time of purchase.
      4. In-State purchase of goods (not other travel services) present the Texas Sales and Use Tax Exemption Certificate at time of purchase.
      5. To review receipt requirements, click here.
2. On the Transportation link: https://health.tamu.edu.staging.sites-marcom.cloud.tamu.edu/about/risk/travel-guidelines/transportation.html
   1. Car Rental
      1. Contract Vendors – change the link for the Motor Vehicle Rental Exemption Certificate to this link:  https://srs.tamu.edu/wp-content/uploads/2020/05/Motor-Vehicle-Rental-Tax-Exemption.pdf
      2. Non-Contract Vendors - change the link for the Motor Vehicle Rental Exemption Certificate to this link:  https://srs.tamu.edu/wp-content/uploads/2020/05/Motor-Vehicle-Rental-Tax-Exemption.pdf
   2. Mileage: Personal Car
      1. In-State Mileage – replace the wording in that section with: Mileage can be reimbursed anytime a personally owned vehicle is used for official State business; however, mileage from home to headquarters is not reimbursable under any circumstances. Travelers must use the built-in mileage calculator in Emburse Enterprise.
      2. Out-of-State Mileage – replace the wording in that section with: When claiming mileage to travel outside the state of Texas, mileage reimbursement will be limited to the lowest available airfare for that business itinerary. Personal vehicle mileage must still be calculated through the built-in calculator in Emburse Enterprise.
      3. Mileage Reimburse Rates – change the link in the wording “State and Federal mileage rates” to the following link: https://fmx.cpa.texas.gov/fmx/travel/textravel/rates/current.php
      4. Gas Receipt not required.
      5. Tolls - Receipt not required.
      6. Parking – Receipt not required

1. 1. Travel Agent – last sentence – it says Corporate Travel Planners but make sure it says Collegiate Travel Planners.

Collegiate Travel Planners is Texas A&M's contracted and preferred travel agent. Please note that if booking outside of Emburse through a travel agent that the services provided and pricing has to be equal to or less than our contracted provider. Conservation of funds policy, as stated in the general section, also applies to travel agent fees and would be considered an audit finding on state accounts if paying more than the contracted rate with Collegiate Travel Planners.

1. MEALS AND LODGING
   1. Meals – line 5 – replace the word Concur with the word Emburse.
   2. Meals – line 6 – remove the link in Business Meals (this goes back to TAMU’s page but that has non-updated links in it). Change this whole section to say:

Business Meals

A business meal is any food or beverage purchased for a valid business purpose involving two or more individuals with one being an employee.  Examples include discussing work with a client, candidate, vendor, or employee. To qualify, the expense must be considered "ordinary and necessary".

• Business meals are not allowed on state funds.
• Business meals should use expense object code 6340-Business Meal (nontravel report) or Business Meal (travel report).
• Business meals occurring during overnight travel are not counted as part of the employee’s meal total for the day.
• Business meals will require a receipt as documentation regardless of the dollar amount.
• All business meals require the substantiation of those who attended and the business purpose/discussion in addition to the receipt.
  • • The “business purpose” may be a summary of the A&M-relevant topics discussed at the meeting.  This can come from an agenda or be in bullet-point format. 
    • A list of attendees, both employees and non-employees, should be included as well. 
• The IRS requires that all food purchases for consumption document the business purpose and who attended per above.  This may be done on the payment request or OneCard transaction. The receipt normally provides the where, what, and when, but if it does not, that must also be documented. If this is not sufficiently documented, it will be considered tax-reportable income to the employee as the IRS will see this as a fringe benefit to the employee.   
• Sales Tax
  • • Tax-exempt if paid by direct bill or OneCard.   Present sale tax exemption form prior to payment.
    • Employee can be reimbursed for sales tax if the business meal was paid with a personal form of payment.
• Individuals working alone through lunch or dinner are not allowed to have personal meals paid; they are not considered business meals.  Daily meals for employees may not be provided; only for employee appreciation, retirement, longevity or other special employee recognition events.
  • • Individual meals outside of travel are not an allowable expenditure and are a violation of Texas A&M System Policy 33.04: Use of System Resources and Texas A&M System Policy 07.01: Ethics.
• Alcohol is only allowed when purchased and consumed as part of a business meal, or if there is a business reason for the purchase. Alcohol is not allowable as part of regular travel meals, even when using an account that allows for the purchase of alcohol.  If alcohol is purchased, it must be identified and coded 6341-Alcohol (nontravel report) or Business Meal-Alcohol (travel report)

1. Foreign Travel
   1. Move the information “All foreign travel by University employees and HSC students on official university business must be approved in advance according to University Rule 21.01.03.M0.02.” after “Approval Requirements” heading and before “Employee should submit travel request with required documents into Emburse 60 days prior to travel start date.” 
   2. Remove bullet point “Employee completes the post-travel brief task in Workday” as this is also stated in the following bullet point.
   3. Put a heading “When Traveling to a Foreign Adversary Country” after the bullet point “Foreign Travel Training confirmed”.
   4. Under the new heading “When Traveling to a Foreign Adversary Country”
   5. Move the following bullet points under the heading “When Traveling to a Foreign Adversary Country:
      1. If Business Travel to a Foreign Adversary Country:
         1. The authorization for travel must be submitted and processed through Emburse's Travel Request module 60 days prior to the travel start date.
         2. If travel is requested to a country/region on the Advisory List then the signed Mission Critical Memo by the Dean/Vice President must be uploaded with the travel request so the President, or President’s designee can review and either approve or deny.
         3. All items/training must be followed as listed in the October 10, 2013, International Travel to High Risk Countries Memo signed by the Chancellor.
      2. If Personal Travel to a Foreign Adversary Country:
         1. The Certification of Personal Travel to a Foreign Adversary form is submitted in Workday 60 days prior to travel start date.
         2. If personal travel, within 72 hours after employee returns, employee completes the post-travel brief task in Workday.
   6. Updating the entire Fly America Act information to replace what was previously there to the following (Note many of the links have been updated so please use the entire information listed below):

The Fly America Act (41 CFR 301-10.131 through 301-10.143) requires that all federally funded travel be on a US flag carrier or US flag carrier service provided under a code-share agreement*.

* Code sharing occurs when two or more airlines "code" the same flight as if it was their own. In other words, a U.S. airline may sell a seat on the plane of a foreign air carrier; this seat is considered the same as one on a plane operated by a U.S. flag carrier. Compliance with the Fly America Act is satisfied when the U.S. flag air carrier's designator code is present in the area next to the flight numbers on the airline ticket, boarding pass, or on the documentation for an electronic ticket (passenger receipt).

To ease the burden on the traveler or their booking designee, Texas A&M University has contracted with Collegiate Travel Planners (CTP) to ensure compliance with the Fly America Act when airfare is booked through CTP. CTP will book within compliance or an acceptable exception will be noted that carries to the expense report in Emburse. 

While booking through CTP, either via the Emburse online booking tool or calling them directly, is recommended, a traveler may choose to accept this responsibility and book through other means. By doing so, the traveler assumes 100% responsibility that the airfare is in compliance or a valid exception is documented. Documentation must be attached to the Emburse expense report. Documentation of compliance is the appearance of the US flag air carrier’s designator code and flight number on tickets or associated documentation (e-Ticket itinerary) for all legs of a trip. Should the travel be booked “outside” of Collegiate Travel Planners, the exception form can be found at Fly America Act Exceptions Form.

Exceptions to the Fly America Act:

The biggest exception to the Fly America Act are the Open Skies Agreements. On October 6, 2010, the United States and European Union (EU) "Open Skies" Air Transport Agreement was published by the U.S. General Services Administration, providing full explanation of the multilateral agreement in place so that qualifying travelers, whose travel is supported by federal funds, may travel on European Union airlines as well as U.S. Flag Air Carriers. These agreements with other nations allow travel on foreign airlines under certain conditions when procuring using federal funds. Information about the four Open Skies Agreements along with a list of participating countries is available here. There are other exceptions to the Fly America Act which may be appropriate as well. A list of exception criteria may be found in the Federal Travel Regulation Guidelines, sections 301‐10.135–138. Please note that lower cost and personal convenience are not acceptable criteria for justifying the non‐availability of a U.S.-flag air carrier.

To document the exceptions, you must complete and attach the Fly America Act Exceptions Form.

When planning an international trip, please visit the Export Control site for contact information for questions and to review the Export Control Manual travel section (Section 12).

• Expenses must have a business connection.
• Must adequately account for these expenses within a reasonable period of time.
• Must return any excess reimbursement or allowance within a reasonable period of time.

Submission of expense report within 90 days of travel end date:

• Best practice is to submit within 30 days.
• Applies to out of pocket and travel card transactions.
• If not submitted within 90 days of travel end date:
  • Travel card immediately suspended until expense report is submitted and approved.
  • Expenses become tax reportable income to the employee and a tax withholding form must be attached to the expense report.

Unassigned travel card transactions assigned to an expense report within 90 days of post date:

• Documents travel end date, which allows for aging/tracking of expenses.
• Best practice is to assign transactions within 30 days.
• After 60 days lose dispute rights with the bank.
• If not assigned within 90 days of post date:
  • Travel card immediately suspended until transactions are assigned to an expense report and the travel end date can be evaluated.
  • If the travel end date is less than 90 days, the card suspension will be removed.
  • If travel end date is older than 90 days, the expenses become tax reportable income to the employee and card will remain suspended until expense report is submitted and approved.

Third Strike Rule - for cards suspended for the third time:

• Travel Card will be suspended for one year with notification of card suspension sent to traveler, department head, assistant dean and dean/VP.
• No travel advances will be made available to the employee during this time period.

For any reimbursement request outside of travel, expenses must be submitted for reimbursement within ninety (90) days of the receipt date or in the case of a working fund project completion date.

• Best practice is to submit reimbursement requests within 30 days.
• Any reimbursement request older than 90 days should include a request for tax withholding form.

• Emburse automated email generated to the traveler and delegates for any unassigned transactions not assigned to an expense report 30 days from post-date.
• Emburse automated email generated to the traveler and delegates for any expense report not submitted 30 days from the travel end date.
• Monthly aging transaction report distributed to the first approver on FAMIS screen 919 for each department, or whoever the department has requested to receive this report. Department must notify travel@tamu.edu when changes are needed to the recipients of this report, or if the report is not being received by anyone in the department.
• Weekly aging report for transactions greater than 60 days submitted to each College/Division.
• Weekly summary report distributed in the Controller Connection on Wednesdays.
• Standard reports available to departments to run at any time.

Based upon the transaction posting date, expenses should be assigned to an expense report within 30 days. If the transaction remains unassigned beyond 45 days it is considered out of policy. Daily email notifications are sent from Emburse Expense Monitoring to the cardholder and others based upon the escalation policy below:

• 30-44 days notify cardholder.
• 45-59 days notify cardholder and department delegates.
• 60-89 days notify cardholder, department delegates and department head. At 60 days card could be temporarily suspended.
• 90-119 days notify cardholder, department delegates, department head and Dean/VP or delegate.
  • Reminder: At 90 days, expenses that are not assigned can become taxable to the cardholder. Please see 90-Day Policy.
• 120-149 days notify cardholder, department delegates, Dean/VP and CFO/Controller.
• 150 days if items are not cleared, the system member will mark all items as unallowed and submit and approve the expense report. Then begin a collection process from the employee and place the employee on state hold until the balance is cleared.

Based upon the transaction posting date, expenses assigned to a non-travel expense report should be submitted within 30 days, but no later than 45 days. After 45 days the transaction is out of policy and daily email notifications are sent from Emburse Expense Monitoring to the cardholder and others based upon the escalation policy below:

• 30-44 days notify cardholder.
• 45-59 days notify cardholder and department delegates.
• 60-89 days notify cardholder, department delegates and department head. At 60 days card could be temporarily suspended.
• 90-119 days notify cardholder, department delegates, department head and Dean/VP or delegate.
  • Reminder: At 90 days, expenses that are not submitted can become taxable to the cardholder. Please see 90-Day Policy.
• 120-149 days notify cardholder, department delegates, Dean/VP and CFO/Controller.
• 150 days if items are not cleared, the system member will mark all items as unallowed and submit and approve the expense report. Then begin a collection process from the employee and place the employee on state hold until the balance is cleared.

Based upon the travel end date, expenses assigned to a travel expense report should be submitted within 30 days, but no later than 45 days of the travel end date. After 45 days the transaction is out of policy and daily email notifications are sent from Emburse Expense Monitoring to the cardholder and others based upon the escalation policy below:

• 30-44 days notify cardholder.
• 45-59 days notify cardholder and department delegates.
• 60-89 days notify cardholder, department delegates and department head. At 60 days card could be temporarily suspended.
• 90-119 days notify cardholder, department delegates, department head and Dean/VP or delegate.
  • Reminder: At 90 days, expenses that are not submitted can become taxable to the cardholder. Please see 90-Day Policy.
• 120-149 days notify cardholder, department delegates, Dean/VP and CFO/Controller.
• 150 days if items are not cleared, the system member will mark all items as unallowed and submit and approve the expense report. Then begin a collection process from the employee and place the employee on state hold until the balance is cleared.

Note: Expenses added to a travel expense report prior to the travel start date will be monitored. Any expenses that are not considered prepaid travel expense types will be monitored and communicated as part of the non-travel transaction monitoring policy.

Preapproval requests or expense reports pending approval should be approved within 2 days but no later than 5 days. Daily email notifications will be sent from the Emburse Pending Approval Monitoring to the approver and others based upon the escalation policy below:

• 5-9 days notify approver.
• 10-14 days notify approver and superdelegate.
• 15-29 days notify approver, superdelegate and department head.
• 30th day notification sent to member help desk.
  • Due to no action taken request will be approved on behalf of that approver.
  • Department and approver will assume all risk of that approval.

1.  Apply for the Texas A&M Travel OneCard or DBAL Card.
2. Obtain approval to travel – check with your department for required departmental request processes.
   • Verbally, or;
   • Email, or;
   • Emburse Travel Request (required for foreign travel 60 days prior to travel date)
   • International Travel to Countries on the Advisory List – a physical signed Mission Critical Memo from the Department Head to the Dean or Vice President must be sent 60 days prior to travel date. The President of Texas A&M University, or their designee, must receive and approve the signed Mission Critical Memo 60 days prior to travel date.
3. Update Emburse Profile
   • Travel preferences
   • Travel arrangers and expense delegates
   • Credit card (OneCard or DBal Card)
   • E-Receipt registration
   • Mobile/ExpenseIt app registration

1. Understand funding sources:
   • State funds are restrictive when compared to local funds.
   • Research funds may have further restrictions when compared to local and/or state funds.
2. Ensure travel arrangements comply with university travel guidelines.
3. Secure travel arrangements.
   • Emburse is the preferred method of booking:
     • Traveler can book directly, or;
     • Request your travel arranger to book the travel.
   • Option to book directly with travel providers.
4. Payment options to secure travel arrangements:
   • University Travel Card (preferred):
     • In employee's name
     • University-paid
     • Most efficient process
   • Airfare Card:
     • Used by only a limited number of departments.
     • If used by your department, it would be available for selection during Emburse booking.
   • Out-of-Pocket (least preferred):
     • Will not be reimbursed until after travel has occurred and expense report processed, unless travel arrangements are booked through Emburse.

1. Ensure any purchases made comply with university travel or purchase guidelines.
2. Tax Exemptions
   • In-State hotel provide Texas Hotel Occupancy Tax Exemption Form at check in.
   • In-State rental car provide Motor Vehicle Rental Exemption Certificate to the vendor when picking up the car.
   • In-State business meal provide the Texas Sales and Use Tax Exemption Certificate at the time of purchase.
   • In-State purchase of goods (not other travel services) present the Texas Sales and Use Tax Exemption Certificate at time of purchase.
3. Obtain receipts for expenses requiring receipts.
   
   • Receipt must be itemized.
   • If expense is out of pocket, documentation must include proof of payment:
     • Receipt showing payment applied to balance, or;
     • Credit card charge slip
   • To review receipt requirements, click here.
4. Capture receipt images using the Emburse App to automatically generate expenses, or use the Emburse App to create your report while traveling.

1. Create Expense Report if not already created prior to or during travel. 
2. Assign travel card transactions to Expense Report within 30 days of
   transaction post-date. This could be prior to travel (e.g. airfare, registration,
   hotel deposit), during travel, or after travel, but has to be assigned to an
   expense report no later than 60 days from the post date.
3. Submit Expense Report with required receipts/substantiation within 30 days
   of travel end date.
   • No later than 90 days.
   • After 90 days, will be considered taxable income for the employee.