Dear All,
As we know that petrol price up by Rs. 4 and diesel Rs. 2. So can somebody help me out for making new Local travel policy. Am working with an IT organisation. Support staff around 80 and sales strength around 25. we are in Gurgaon.
Need at the earliest.
Regards,
Monika
From India, Gurgaon
1As we know that petrol price up by Rs. 4 and diesel Rs. 2. So can somebody help me out for making new Local travel policy. Am working with an IT organisation. Support staff around 80 and sales strength around 25. we are in Gurgaon.
Need at the earliest.
Regards,
Monika
From India, Gurgaon
Hi !
Chk this out !
Chao
(Cite Contribution)
CONTENTS
1. Policy Statement
1. Non-reimbursable Expenses
2. Exceptions
2. Responsibilities
1. Traveler
2. Authorized Departmental Approver
3. Authorized Central Reviewer
3. Expense Advances
4. Foreign Travel
1. Travel to Countries Under State Department Advisory
2. Foreign Currency Exchange
5. Modes of Transportation
1. Domestic Travel
2. Transportation Tickets
3. Air Travel
o Upgrades
o Frequent Flier Programs
o Airport Airline Club Memberships
o Advance Purchase of Miles
o Reimbursement of Early Airfare Purchase
o Private or Personal Aircraft
4. Rental Cars
5. Other Ground Transportation
6. Private Automobiles
7. Other Forms of Transportation
6. Lodging
1. Lodging per Diem
o Trips Over 30 Days
2. Lodging Actual Cost
o Lodging Receipts
o Room Charges
o Deposits and Cancellations
o Hotel Frequent Guest Programs
7. Laundry
8. Telephone
9. Meals and Incidentals
1. Per-diem Reimbursement
o Domestic Per-diem Rates
o Foreign Per-diem Rates
o Per-diem Meal Reductions
o Trips Over 30 Days
2. Actual Cost Reimbursement
3. Expenses for Meals for Others
4. Meal Receipts
10. Receipts
1. Required Receipts
2. Other Expenses
3. Lost Receipts
11. One-day Travel
12. Non-business Days
13. Miscellaneous Expenses
14. Group Travel
15. Sharing Expenses with External Organizations
16. Combining Company and Personal Travel
1. Indirect Routes
2. Rental Cars
17. Travel Expenses of Spouse and Others
1. Spouse's Role
2. Hotel Rates
18. Visitors Traveling to The organization.
• Payments to Local Hotels and Transportation Services
1. Policy Statement
This policy is intended to:
• Provide a clear and consistent understanding of the organization ‘s travel expense reimbursement policy;
• Ensure compliance with applicable regulations and sponsor terms;
• Explain requirements that promote the reasonableness of costs incurred by the organization for travel expense.
the organization appreciates the efforts of those who travel on organizational business to keep costs within reasonable limits and to follow consistent policy and procedures with respect to the reimbursement of these expenses. The provisions of this policy must be applied consistently to all institutional travel expenses incurred by individuals. Additional restrictions may apply to travel expenses funded by sponsored projects.
The organization ‘s travel expense reimbursement program meets the Internal Revenue Service (IRS) definition of an accountable plan. As a result, expenses and reimbursements that conform to this policy are not reported as taxable income to the individual.
1.1 Non-reimbursable Expenses
The following expenses are not reimbursable under this policy:
1 Personal grooming services, such as barbers, hairdressers and shoe shines
2 Car rental insurance purchased for domestic travel
3 Child care
4 Corporate card delinquency fees or finance charges
5 Dues in private clubs
6 Frequent flier and other similar awards for hotel and car rentals
7 Gym and recreational fees, including massages and saunas
8 In-room movies
9 Insurance costs such as life insurance, flight insurance, personal automobile insurance and baggage insurance
10 Laundry or valet service for travel of fewer than five days
11 Lost baggage
12 Loss or theft of cash advance money, airline tickets, personal funds or property
13 "No-show" charges for hotel and car service
14 Parking tickets or traffic violations
15 Personal automobile repairs
16 Personal credit card annual fees
17 Personal telephone charges in excess of reasonable calls home, generally one per day
18 Pet care
19 Upgrades (air, hotel, car, etc.)
1.2 Exceptions
The CEO and the assistant vice president for finance have sole authority to approve exceptions to provisions of this policy. Approved exceptions must be explicitly justified as beneficial to both the organization and the individual and generally require the recommendation of the individual's division head.
2. Responsibilities
2.1 Traveler
Travelers should spend organization funds prudently. Business travel expenses will be paid by the organization . only if they are reasonable, necessary and in accordance with this policy. Individuals who incur business travel expenses should neither gain nor lose personal funds as a result of their travel.
The traveler is responsible for submitting all forms related to his/her travel within 30 days of returning to his place of work. The traveler may delegate responsibility for preparation of the forms but will always retain accountability for travel expenses. Individuals preparing expense reports have the responsibility for applying the correct account to each receipt to ensure compliance with sponsor, donor and organizational requirements.
For business travel, the use of per-diem rates (no receipts required) for daily meal costs is preferred. When actual daily meal costs are used in lieu of per-diem rates, receipts will be required for daily meal costs in excess of the current average per diem for business travel within the Country.
Receipts for lodging expenses, are always required. All other business travel expenses require dated, original receipts or invoices only when each expense is clearly defined.
2.2 Authorized Departmental Approver
All forms related to travel must be approved by the department administrator or designee with appropriate decision-making authority. The authorized approver is responsible for verifying the following:
1. Business purpose of the travel is valid and directly related to official organizational business.
2. Total cost of the trip is within the approved budget.
3. Expenses are charged to the proper accounts.
2.3 Authorized Central Reviewer
All forms related to travel must be approved by the authorized central reviewer. The authorized reviewer is responsible for ensuring compliance with this policy and must verify that expenses are reasonable and meet the following criteria:
1. Information contained on the travel request, expense report and in the accompanying documentation must be complete, accurate and in accordance with this policy.
2. Expenses must conform to any requirements imposed by the IRS, granting agencies or other sponsors as applicable.
3. Expenses must be charged to the proper object codes.
4. Authorized reviewers may not authorize reimbursement of their own travel expenses.
3. Expense Advances
The organization may give cash advance for travel, when it is required. Advances will be issued no earlier than one week/ day prior to the traveler's departure date. Advances will be deducted from the traveler's next submitted expense report.
4. Travel
All travel costs charged to grants and contracts must be reasonable and in accordance with policies established by the organization . and the sponsor and the terms of the specific travel. Travel policies may vary. Before making any arrangements for travel that will be funded by the organization, travelers should consult the terms and conditions. If questions remain, they should be addressed to the HR or the Accounts Department.
4.1 Foreign Travel Using Company Funds
Company sponsored projects require that all foreign travel, be approved from 45 to 90 days in advance by the administrative and accounts officer. When CEO’s approval is required, the principal investigator should contact the Accounts for assistance with writing a letter to the Departmental head explaining the business purpose of the travel and the anticipated costs. The IRS must countersign this letter before it is submitted to the CEO. Written approval from the concerned authority must be received before any travel-related costs are charged to the account.
4.1.1 Air Travel
Company requirement states that domestic grantees must use the low budget carriers to the maximum extent possible when commercial air transportation is the means of travel between the Indian and a foreign country or between foreign countries. This requirement shall not be influenced by factors of cost, convenience or personal travel. Accordingly, individuals traveling abroad should consult Organizational guidelines and/or contact the Accounts Department to ensure compliance with the respective organizational requirements. Additionally, travelers on foreign trips should use a Organization’s preferred travel agent and inform the agent that they are subject to this Act when making airline reservations. The Accounts department maintains a list of preferred vendors to be contacted for traveling ease. Also see the sections on Modes of Transportation, , and on Foreign Travel, below, for more information.
4.2 Lodging, Meals and Other Expenses
Some sponsored project contracts set forth per-diem rates for lodging, meals and other business travel expenses. The organization's employees should follow sponsor's travel policies where appropriate. Department administrators should review the terms of the award or consult with the Accounts before charging such travel expenses.
Expenses for alcoholic beverages and entertainment (e.g., theater productions, sporting or other social events with sponsor personnel) cannot be charged to grant or contract and must be coded as an unallowable expense. Such expenses are only allowable on non-federal programs when the event has been specifically approved in advance by the sponsor. Also refer to the sections on Lodging, and Meals and Incidentals.
5. Foreign Travel
For information on requirements for air travel to foreign countries when using sponsored funds, see the section on Travel above.
5.1 Travel to Politically Un-rest Countries
Requests for travel to politically unrest countries must be made in writing at least two full weeks prior to the requested departure date and forwarded to the Office of Risk Management to ensure proper insurance coverage for the traveler. Information on employee business travel insurance is available from the Accounts Office.
5.2 Foreign Currency Exchange
The Indian Rupees equivalent should be included on receipts for purchases in foreign currencies. The on-line expense report will calculate the conversion with an exchange rate provided by the report preparer. The preparer should use the Web currency converter and choose the "typical credit card rate parameter" to determine the correct exchange rate to enter in the on-line expense report. If a copy of the traveler's credit card statement is included with receipts, reimbursement will be for the amount shown for the item on the credit card statement.
6. Modes of Transportation
This section contains information on reimbursable transportation expenses.
See Travel, for additional information regarding travel funded by organization.
6.1 Domestic Travel
Domestic travel is any travel within and between any of the 28 states of India and its union territories. Travel to Nepal and Bhutan is also considered domestic.
6.2 Transportation Tickets
Passenger copies of transportation tickets are required. For electronic tickets, obtain proof of payment from the travel agent or obtain a passenger coupon at the ticket counter. Transportation receipts should include dates, destinations and amounts.
6.3 Air Travel
Travelers must purchase the lowest-priced tickets available using a commercial discount airfare or customary standard (coach or equivalent) airfare.
Exceptions may be allowed if the lowest-priced fare would:
1. require circuitous routing;
2. require travel during unreasonable hours;
3. excessively prolong travel;
4. greatly increase the duration of the flight;
5. result in increased costs that would offset transportation savings;
6. be inadequate for the medical needs of the traveler.
Justification for any of the aforementioned exceptions must be approved in advance by the CEO or the assistant vice president for finance (for staff and consultants) and should be documented on the expense report. In the unusual event that the organization approves business-class or first-class travel based on factors other than those listed above, the difference between the actual airfare and the lowest-priced fare must be coded as an unallowable expense.
Travelers should make reservations as soon as travel plans are finalized to obtain advance purchase discounts. When convenient, travelers should consider staying over on a Saturday night, which could result in airfare savings of more than 40%. the organization will reimburse travelers for additional meals and lodging associated with a longer stay if such costs are less than the airfare savings resulting from an earlier arrival or later departure.
6.4 Upgrades
An upgrade at the expense of the organization will not be reimbursed. A free upgrade must be noted on the expense report filed for the respective trip to demonstrate that the university did not pay for the upgrade.
6.5 Frequent Flier Programs
the organization does not reimburse travelers for tickets purchased with frequent flier miles.
6.6 Airport Airline Club Memberships
the organization will not pay dues for membership in airline clubs, except in instances where an extraordinary amount of business travel is required as an integral part of an employee's job responsibilities. To qualify for reimbursement, it must be demonstrated that participation in such membership will result in significant productivity gains for the frequent traveler, and the expense must be approved in advance by the assistant vice president for finance as recommended by the individual's division head.
6.7 Advance Purchase of Miles
Advance purchase of travel miles (VIP Miles) is not permitted and will not be reimbursed.
6.8 Reimbursement of Early Airfare Purchase
Travelers should have their transportation tickets paid directly by the Organization through use of a Request for Transportation Ticket form. If transportation tickets are purchased with personal funds far in advance of the trip, travelers may be reimbursed by submitting an expense report prior to the start of their trip.
6.9 Private or Personal Aircraft
Use of personal or private aircraft may be reimbursed for business travel upon the following conditions:
1. The pilot must be the Organization’s employee holding at least a private pilot license with appropriate instrument rating and at least a third-class medical certificate with no night restriction.
2. The pilot must meet the recency of experience requirements of Indian Aviation Regulation for IFR flight.
3. The pilot must have logged a minimum of ten hours of flight time in the make and model of aircraft to be flown. In the case of complex, high-performance or multiengine aircraft, the pilot must also have logged at least five hours of flight time in the specific aircraft to be used.
4. The aircraft must have a standard airworthiness certificate, be equipped for IFR flight in accordance with Indian Aviation Regulation, and have a current annual inspection.
5. The pilot must purchase and maintain an aircraft liability insurance policy with a minimum $2 million combined single limit. The policy must be purchased from a domestic insurance company and must name the university as an additional insured party. A current certificate of insurance evidencing this coverage must be on file in the Office of Risk Management at all times.
Reimbursement will be based on the actual operating expense, rental fee for the aircraft or the private aircraft mileage rate up to a maximum amount not to exceed the commercial airfare that would be reimbursable for the same trip. Reimbursement requests for use of private aircraft must show the type of aircraft and number of hours flown. When more than one person is carried on organization business on the same flight, reimbursement is payable only to the pilot.
Rental Cars
Long distance travel by rental car is discouraged, since it increases travel time and places the organization at higher risk for business travel accident liabilities.
the organization will reimburse the traveler for the cost of renting a compact or standard-size car and for the automobile-related expenses if use of the rental vehicle is the most economical mode of transportation. Upgrades to full-size cars can be approved by the departmental manager if a detailed explanation (for example, number of persons, luggage accommodations, length of commute between airport and destination) accompanies the receipt. Before renting a car, the traveler should consider shuttle services and buses, particularly for transportation between airport and lodging. Mileage is not reimbursable for rental cars. In these cases, the direct cost of gasoline may be reimbursed.
Other Ground Transportation
Travelers should select the most cost effective means of grounds transportation, whether shuttle, taxi, autoriksha or local bus, as needed to travel between business locations.
.1 Private Automobiles
the organization will pay a standard rate per mile for official travel by private automobile based on the actual driving distance by the most direct route. The standard mileage allowance, defined by the IRS and maintained by the accounts department, is in lieu of all actual automobile expenses such as fuel and lubrication, towing charges, physical damage to the vehicle, repairs, replacements, tires, depreciation, insurance, etc.
In addition to the standard mileage allowance, necessary and reasonable charges for the following automobile-related expenses are allowed: tolls, ferries, parking, bridges, tunnels, and liability and physical damage insurance coverage for driving in foreign countries. Traffic ticket and parking ticket expenses will not be reimbursed.
.2 Other Forms of Transportation
For travelers using railroads, non-local buses or other commercial vessels the organization will pay the cost of the lowest Economic-class accommodations available for the trip. Reimbursement will not exceed the commercial airfare that would be reimbursable for the same trip.
Amounts of reimbursements
.1 Travel by air:
A staff member with a basic pay of 375/- per month or more, can travel by air. But this will be allowed only when the Employee is traveling more than 1000 Kms
.2 Travel by rail: The Annexure- II for railway fares to be referred .
Basic pay per month Entitlement
Rs. 14300/- and above Air-conditioned sleeper / chair car
Rs. 4500 ' 14299 II Class sleeper / II Class Chair car
Below Rs. 4500/- II Class
.3 Travel by Road:
For travel by road in other than Company’s transport, a member will be entitled to claim the following maximum rates: The Annexure- I for distance to be referred .
Basic pay per month Entitlement
Rs. 14299/- and above Actual taxi or auto-rickshaw fare as availed. Costs to be calculated Rs 6-12 per Kms.[Depending on the cost of the place]
Rs. 4600/- to 14,299/- Actual bus fare or actual auto-rickshaw fare as availed. [Only during emergency] .Costs to be calculated Rs 6-12 per Kms.[Depending on the cost of the place]
Below Rs. 4600/- Actual bus fare. However, depending on the nature of work
and its urgency, member may be permitted to use a taxi
or any other suitable transport.
.4. Lodging expenses reimbursement
Basic pay per month Normal entitlement to reimbursement of lodging charges per day
Specified Locations
Rs. Other Places
Rs.
Rs. 14300/- and above 700 600
Rs. 8550/- - Rs. 14299/- 550 450
Rs. 6500/- - Rs. 8549/- 400 300
Rs. 4500/- - Rs. 6499/- 250 150
Less than Rs. 4500/- 150 100
.5. Per diem allowances:
Basic pay per month Entitlement
1 Bangalore
(Rs.) 2 Mumbai
(Rs.) 3 Ahmedabad
(Rs.) 4 Any other City
(Rs.)
Rs. 14300 , and above 250 300 150 200
Rs. 8550 , 14299/- 150 175 100 125
Rs. 6500 , 8549/- 100 125 75 85
Rs. 4500 , 6499/- 80 100 65 75
Less than Rs. 4400/- 65 70 50 60
Notes: Specified locations include all state capitals.
Additional locations may be added to the list of specified locations from time to time.
1. Stay in specified location and lodging expenses are reimbursed.
2. Stay in specified location and lodging expenses are not reimbursed.
3. Stay in other location and lodging expenses are reimbursed.
4. Stay in other location and lodging expenses are not reimbursed.
Per diem allowances will be calculated on a midnight-to-midnight basis. For expenses incurred for a, portion of a day, MBytes ITFM Services Pvt Ltd. will reimburse at the following rates:
Exceeding 3 hours but less than 12 hours: Half per diem allowance
12 hours and above: Full per diem allowance
.7
The above per diem and lodging allowances do not apply to staff members who are stationed outside their permanent head-quarters for more than 60 days at a time at a particular station.
.8
Local travel on official duty while on tour will be reimbursed on the basis of actuals.
.9
Notwithstanding the provisions in .1 to .8, the organization Employees may be reimbursed on the basis of actual expenditure, on a case-by-case basis for official travel, by the CEO.
.10
When employee of the organization travel abroad on official duty, they will be entitled to TA/DA as per Central Government norms. Actual expenses in excess of the norms may be approved by the CEO on a case-by-case basis.
[Ref : ] Right to informational act- CDAC
7. Lodging
the organization will reimburse a traveler for allowable lodging expenses incurred during organization-related travel. The organization provides two distinct methods for lodging reimbursement: lodging per diem and actual cost.
A traveler can use only one of these methods for the duration of a trip. Unless a per-diem allowance is claimed for the trip, lodging receipts are required.
See Travel, for additional information regarding travel funded by organization.
7.1 Lodging per Diem
Departmental managers may choose to specify lodging per-diem rates that are lower than those in this policy for budgetary control purposes. If they choose to do so, this should be communicated in advance to the traveler. Lodging per-diem rates presented in this policy represent the maximum per diem reimbursable by the organization.
Receipts and detailed documentation are required when using lodging per diem. The following apply when using the lodging per-diem method of reimbursement:
The organization will reimburse lodging expenses based on the per-diem rate for the geographic region where the expense is incurred.
Lodging per diem may be claimed for each night away from your home on Company business except where overnight transportation (airplane, railroad, bus, ship or other commercial vessel) is used.
Lodging per-diem reimbursement will not be allowed for the period of travel aboard a ship where the cost of subsistence is included in the fare for passage and stateroom.
7.2 Trips Over 30 Days
When estimated travel is for more than 30 consecutive days in one location, or when the circumstances of the travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of establishments catering to the long-term visitor or from the use of non-commercial facilities, the traveler may choose to be reimbursed either for the actual and reasonable cost of lodging or with a basic per-diem allowance of 60% of the standard rate for the appropriate geographic area. The rate begins with the first day of travel.
7.3 Lodging Actual Cost
7.3.1 Lodging Receipts
Unless a per-diem allowance is claimed for the trip, lodging receipts are required. Meals and incidentals on lodging receipts must be itemized separately (see Meals and Incidentals). When the method of per diem for meals is chosen, there will be no reimbursement of meals charged to the lodging receipt. A lodging receipt must include all of the following information:
1. The name and location of the lodging establishment.
2. The dates of stay.
3. Separate amounts for charges such as lodging, meals and telephone calls.
7.3.2 Room Charges
the organization reimburses travelers for the single occupancy cost of a standard room. Travelers should always select a hotel that is the most economical for their business trips.
When traveling to a conference, it is appropriate to stay at the hotel hosting the conference, assuming that the daily rate is not unreasonably expensive relative to other alternatives.
7.3.3 Deposits and Cancellations
Hotels normally hold a room without prior financial commitment until approximately 6:00 p.m. on the check-in date (local destination time). In order to hold a confirmed reservation beyond that hour, the hotel will generally require an advance deposit (normally prepayment for one night) or a guarantee by the traveler's credit card. After a deposit is submitted or a guarantee is made, the traveler is responsible for notifying the hotel of cancellation. The traveler will not be reimbursed for the deposit or guarantee penalty if he/she fails to make a cancellation notification unless there are extreme extenuating circumstances beyond the control of the traveler (for example, a canceled flight). Such circumstances must be documented on the expense report.
Some hotels hosting large conferences may require a prepayment irrespective of the guest's arrival time. Such prepayments should generally be charged to the traveler's Corporate Card. If the traveler cannot use the card, or the prepayment is required in excess of ten days before the conference, the prepayment can be made directly by the Organization to the hotel through submission to Accounts Payable of a Request for Payment form.
7.3.4 Hotel Frequent Guest Programs
Business travelers will not be reimbursed for free accommodations awarded in connection with hotel frequent guest programs.
8. Laundry
Travelers will not be reimbursed for any reasonable and actual expenses for laundry services that are necessary due to an absence from home for five or more days These expenses should not be included on the expense report.
9. Telephone
Travelers may / may not be reimbursed for telephone, fax and computer connection costs that are reasonable and necessary for conducting Organization’s business. A reasonable number of personal telephone calls, generally one per day that allow travelers to stay in contact with their families are also reimbursable.
10. Meals and Incidentals
the organization will reimburse a traveler for allowable meal and incidental expenses incurred during the company -related travel. The Organization provides two distinct methods for reimbursement: meal and incidentals per diem and cost. A traveler can use only one of these methods for the duration of a trip. Also see Travel, for additional information regarding travel funded by the organization.
Department managers may choose to specify meal and incidental per-diem rates that are lower than those in this policy for budgetary control purposes. If they choose to do so, this should be communicated in advance to the traveler. Per-diem rates presented in this policy represent the maximum per diem reimbursable by the company. When the method of per diem for meals is chosen, there will be no reimbursement of meals charged to the lodging receipt.
Incidental expenses include tips for persons providing services, such as food servers, hotel housekeeping and luggage handlers. Incidental expenses do not include ground transportation, telephone calls or laundry. These expenses will not be reimbursed. Meals and incidentals on lodging receipts must be itemized separately.
10.1 Per-diem Reimbursement
Receipts and detailed documentation are not required when requesting reimbursement of meals and incidentals using the per-diem option. The following apply using the meal per-diem method of reimbursement:
10.1.1 Domestic Per-diem Rates
The organization will reimburse meal expenses based on the per-diem rate for the geographic region where the expenses are incurred. The organization's reimbursement rate for domestic travel is based on the domestic per diems by geographic area, at the concerned place .Consult that site for the per-diem rate of the destination city or region.
10.1.2 Foreign Per-diem Rates
The Organization's per-diem rate for foreign travel is based on the Web site of per diems by country and locality, at www.state.gov/www/perdiems/index.html.
Because rates for specific localities may change as often as every two months, the traveler must be careful to ensure that the applied rate is appropriate to the actual dates of travel.
10.1.3 Per-diem Meal Reductions
On the days of travel to or from the destination, per diems should be adjusted for the individual's departure and return times, to exclude any meals not incurred during the time of travel using the reduction schedule below.
The Organization's meal per diem will be reduced to account for meals furnished at no cost or nominal cost to the traveler. If meal costs are provided in the cost of a conference, those meals should be deducted from the per-diem rate following the reduction schedule below.
The percentage rate for reductions is:
Meal Amount
Breakfast 20%
Lunch 20%
Dinner 55%
Incidentals 05%
10.1.4 Trips Over 30 Days
When estimated travel is for more than 30 consecutive days in one location, or when the circumstances of the travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of establishments catering to the long-term visitor or from the use of non-commercial facilities, the traveler may choose to be reimbursed either for the actual and reasonable cost of meals or a basic per-diem allowance of 60% of the standard rate for the appropriate geographic area. The rate begins with the first day of travel.
10.2 Actual Cost Reimbursement
The Organization will generally reimburse travelers for three meals a day. On the days of travel to or from the destination, the individual's departure and return times should determine whether a meal was incurred during the period of travel.
While department managers may set lower meal limits than the organizational guideline, the organization suggests the following meal reimbursement guidelines:
1. Total meal expense for the day should generally be in line with per-diem levels. Restaurant receipts are required when the total meal expenses for the day exceed the average per-diem rate decided as per the levels.
2. Individual meals over the levels should include justification.
The organization will not reimburse for gratuities that are greater than the accepted standards. (Currently, the domestic standard is 15-20% of the total bill; international standards may vary.)
10.3 Expenses for Meals for Others
Travelers sometimes pay for meals for others. These expenses are reimbursable when the name(s) of the meal attendees are listed and the business purpose of the meal is justified. If more than five people besides the traveler are in attendance, the traveler may list only his/her name along with the number of other people at the meal. If a traveler is using the per-diem method for his/her expenses, meals for others will be reimbursed at actual cost provided the attendee(s)' name, their affiliation, the purpose of the meeting and the original receipt or detailed documentation are provided by the traveler.
10.4 Meal Receipts
Restaurant receipts, when required, must include all of the following information:
1. The name and location of the restaurant.
2. The number of people served.
3. The date and amount of expense.
Gratuities should be shown on the credit card receipt or restaurant receipt.
11. Receipts
11.1 Required Receipts
Receipts for lodging are always required even if using lodging per diem. All other expenses require dated, original receipts. These receipts must be submitted with expense reports.
11.2 Other Expenses
Expenses such as taxi fares may not always produce receipts. But a written document stating the amount should be submitted with the report. However, the amounts claimed must be accurate.
11.3 Lost Receipts
If a lodging or other receipt is lost, a detailed log will serve as sufficient documentation of the actual cost, with telephone numbers for reference check must be submitted.. The organization expects that a good faith effort will be made by travelers to collect and retain all required receipts. Receipts are always the preferred form of documentation.
12. One-day Travel
In general, trips of less than 50 miles one way do not qualify for reimbursement for an overnight stay. The organization, following IRS regulations, does not allow travel meal expense for one-day travel. Per-diem rates may not be used for one-day travel. However, a bona fide business meal may be reimbursed (see Expenses for Meals for Others, above).
13. Non-business Days
Weekends, holidays and other necessary layover days may be counted as business days only if they fall between business travel days. If they are at the end of a traveler's business activity and the traveler remains at the business destination for non-business reasons, reimbursement is not allowed for the additional days. The only exception is when travel is at a lower total cost if the traveler stays over a weekend or holiday. This case must be explicitly justified on the travel expense report.
14. Miscellaneous Expenses
Certain miscellaneous expenses essential to the purpose of authorized travel will be reimbursed. Miscellaneous expenses include:
1. Meeting Expenses: Registration (if not prepaid), costs of presentations, published proceedings, rental of meeting rooms, and other actual expenses in connection with professional meetings, conferences and seminars will be reimbursed.
2. Excess Baggage: Charges for excess baggage are reimbursable only when the traveler is transporting Organization’s materials or when the extended period of travel necessitates excess personal baggage.
3. Foreign Travel Costs: Actual costs of acquiring passports, visas, tourist cards, necessary photographs, birth certificates, required inoculations, immunizations, health cards and fees for the conversion of funds to foreign currencies are reimbursable if not provided by the Organization’s Corporate Credit Card.
15. Group Travel
A group of ten or more participants traveling to the same destination over the same dates from one or more origin cities may qualify for group travel rates. In order to obtain group travel discounts, meeting planners should contact Organization’s preferred travel agents for assistance. In addition, meeting planners must notify the Organization's Office of Risk Management, at, for Travel Accident Insurance provisions related to group travel. Price breaks related to group travel must be applied against the same the organization business or travel expense.
16. Sharing Expenses with External Organizations
Travelers are encouraged to combine university travel with other business if travel expenses can be shared with other organizations. Travelers are responsible for seeking reimbursement for expenses payable by others. If a traveler is taking a trip payable jointly by Carnegie Mellon and another entity, Carnegie Mellon will reimburse its share of the actual expenses necessary for university business. Fares greater than coach fare (first class, business class, etc.) cannot be used as the basis for prorating air travel costs. When an outside organization pays for lodging or meals, the traveler may not claim per diem. In no case may the reimbursement to the traveler from all sources exceed the total expenses incurred by the traveler.
Where travel expenses are being shared with external organizations, a duplicate copy of the receipts will suffice if the expense report justification field contains a detailed explanation of which organization is paying the balance of the expenses.
17. Combining Company and Personal Travel
the organization does not pay travel expenses that are not required for official organization business.
17.1 Indirect Routes
If the traveler takes an indirect route or interrupts a direct route for other than organization business, reimbursement for air fare will be at either the actual charge or the charge that would have been incurred by traveling the direct route by the most economical means, whichever is less.
17.2 Rental Cars
Any personal portion of the cost of a rental car must be subtracted from the total rental bill before requesting reimbursement. The personal portion is calculated by prorating the cost of the rental over the number of days for personal use and number of days for business use.
18. Travel Expenses of Spouse and Others
In general, the expenses of a spouse, family or others accompanying the business traveler are not reimbursable.
18.1 Spouse's Role
The organization will not reimburse spouse's travel expenses when a spouse or other person attends a meeting or conference and has no significant role or performs only incidental duties of a clerical, secretarial or medical nature. Such attendance does not constitute a valid organization business purpose.
When a spouse who attends a function has a significant role in the proceedings or is involved in fundraising activities, this constitutes a valid Organization business purpose. Prior to travel for fundraising purposes, all reimbursed spousal travel must be approved by the appropriate vice president or dean. In such cases the organization will reimburse the business traveler for the spouse's non-personal expenses directly resulting from travel on university business. The business purpose for the spouse's expenses must be stated on the expense report. Other expenses for spouses of travelers, if reimbursed as an approved exception, are taxable and included on the employee's payroll records as taxable income, as well as charged to an unallowable account.
18.2 Hotel Rates
When a double hotel room is occupied by the business traveler and others whose attendance does not constitute a business purpose, MBytes ITFM Services Pvt Ltd. will reimburse at the single room rate. In all cases, only reasonable and necessary accommodations will be reimbursed.
19. Visitors Traveling to the organization
If a guest is visiting the organization for business purposes and the organization has agreed to reimburse the guest for travel expenses, the guest may request reimbursement under this policy and avoid taxable income reporting under the university's accountable plan. Any guest, visitor or consultant requesting reimbursement but not substantiating expenses as required under this policy will be subject to taxable income reporting on IRS and may be subject to withholding of income taxes from the reimbursement.
19.1 Payments to Local Hotels and Transportation Services
If a guest is visiting the organization for business purposes, and the organization has agreed to provide lodging and local transportation, payment for such expenses can be made directly by the organization to a local hotel or licensed transportation service. The guest may also pay for expenses directly and submit an expense report following the provisions of this policy.
ANNEXURE - 1
Tab .2.2: Distance Chart from Pune to over Hundreds of Cities & Towns (Highways in Kms)
CITY DISTANCE CITY DISTANCE CITY DISTANCE
Agartala 3226 Guntur 840 Nellore 1097
Agra 1214 Gurgaon 1416 Panaji 495
Ahmedabad 660 Guwahati 2763 Paradwip 1442
Aizawl 3255 Gwalior 1096 Pathankot 1892
Ajmer 1186 Haldia 1990 Patna 1819
Akola 468 Hasan 786 Pondicherry 1131
Aligarh 1297 Hissar 1599 Porbandar 1054
Allahabad 1323 Hubli 430 Purulia 1979
Ambala 1608 Hyderabad 548 Raipur 1158
Amritsar 1863 Imphal 3247 Rajkot 876
Asansol 1891 Indore 610 Rameshwaram 1436
Aurangabad 214 Jabalpur 982 Ranchi 1787
Bhaktiyarpur 1867 Jaipur 1257 Ranippettai 1054
Bangalore 835 Jaisalmer 1255 Raurkela 1593
Barauni 1930 Jalandhar 1780 Rohtak 1478
Barddhaman 2187 Jammu 1999 Sagar 1013
Bareilly 1432 Jamnagar 962 Saharanpur 1547
Belgaum 336 Jhamshedpur 1827 Salem 1038
Bellary 653 Jhansi 1085 Sambalpur 1420
Bhagalpur 2054 Jodhpur 1099 Shahjahanpur 1500
Bhavnagar 847 Jorhat 3066 Siliguri 2288
Bhopal 802 Kakinada 1071 Shillong 2863
Bhubaneshwar 1318 Kandla 1025 Shimla 1759
Bikaner 1419 Kanniyakumari 1467 Shivpuri 984
Bilaspur 1269 Kanpur 1305 Silchar 3089
Calcutta 2004 Kochi 1221 Solapur 243
Chandigarh 1654 Kohima 3102 Srinagar 2293
Chennai 1166 Kohlapur 233 Surat 362
Chittardurga 637 Kota 1015 Thane 142
Coimbatore 1102 Kozhikode 998 Thanjavur 1226
Cuttack 1293 Krishnagiri 923 Thiruvananthapuram 1380
Dehru Dun 1595 Kurnool 712 Thrissur 1144
Delhi 1417 Lucknow 1382 Tiruchchirappalli 1172
Dhanbad 2000 Ludhiana 1721 Tirunelveli 1435
Dhule 351 Madurai 1278 Tirupati 1065
Dibrugarh 3202 Mangalore 774 Tuticorin 1416
Dimapur 3037 Meerut 1425 Udaipur 912
Dindigul 1215 Moradabad 1481 Ujjain 665
Durgapur 2118 Motihari 1823 Ulhasnagar 136
Ganganagar 1607 Mumbai 163 Vadodara 547
Gangtok 2402 Muzaffarnagar 1476 Varanasi 1609
Gaya 1834 Muzaffarpur 2033 Vijayawada 815
Ghaziabad 1435 Mysore 901 Vishakhapatnam 1198
Ghazipur 1682 Nagpur 880 Warangal 688
Gorakhpur 1621 Nanded 484
Gulbarga 401 Nashik 202
[Ref: http://www.mapsofindia.com/distances/pune.html
ANNEXURE : II
TRAIN FARES
Fares for Mail/Express and Ordinary Trains Class-wise (upto 250kms.)
Distance
(in Kms.) MAIL/EXPRESS TRAIN ORDINARY
TRAIN
CLASS OF TRAVEL
1 AC 2 AC FC 3 AC CC SL II FC SL II
1 542 322 183 158 122 26 16 21 6 4
2 542 322 183 158 122 26 16 21 6 4
3 542 322 183 158 122 26 16 21 6 4
4 542 322 183 158 122 26 16<O:P
Fares for Mail/Express and Ordinary Trains Class-wise (upto 250 - 600 kms.)
Distance
(in Kms.) MAIL/EXPRESS TRAIN ORDINARY
TRAIN
CLASS OF TRAVEL
1 AC 2 AC FC 3 AC CC SL II FC SL II
255 962 508 361 309 241 110 69 279 60 38
260 975 508 366 314 244 112 70 279 61 38
265 988 519 371 318 247 113 71 288 62 39
270 1001 519 376 322 251 115 72 288 63 <
Fares for Mail/Express and Ordinary Trains Class-wise (upto 600 - 1,000kms.)
Distance
(in Kms.) MAIL/EXPRESS TRAIN ORDINARY
TRAIN
CLASS OF TRAVEL
1 AC 2 AC FC 3 AC CC SL II FC SL II
610 1860 957 698 598 465 213 133 543 117 73
620 1887 968 706 605 471 216 135 552 118 74
630 1904 980 714 612 476 218 136 561 120 75
640 1927 991 723 620 482 221 138 <font col
[ Ref : <link no longer exists - removed> ]
From India, Mumbai
Chk this out !
Chao
(Cite Contribution)
CONTENTS
1. Policy Statement
1. Non-reimbursable Expenses
2. Exceptions
2. Responsibilities
1. Traveler
2. Authorized Departmental Approver
3. Authorized Central Reviewer
3. Expense Advances
4. Foreign Travel
1. Travel to Countries Under State Department Advisory
2. Foreign Currency Exchange
5. Modes of Transportation
1. Domestic Travel
2. Transportation Tickets
3. Air Travel
o Upgrades
o Frequent Flier Programs
o Airport Airline Club Memberships
o Advance Purchase of Miles
o Reimbursement of Early Airfare Purchase
o Private or Personal Aircraft
4. Rental Cars
5. Other Ground Transportation
6. Private Automobiles
7. Other Forms of Transportation
6. Lodging
1. Lodging per Diem
o Trips Over 30 Days
2. Lodging Actual Cost
o Lodging Receipts
o Room Charges
o Deposits and Cancellations
o Hotel Frequent Guest Programs
7. Laundry
8. Telephone
9. Meals and Incidentals
1. Per-diem Reimbursement
o Domestic Per-diem Rates
o Foreign Per-diem Rates
o Per-diem Meal Reductions
o Trips Over 30 Days
2. Actual Cost Reimbursement
3. Expenses for Meals for Others
4. Meal Receipts
10. Receipts
1. Required Receipts
2. Other Expenses
3. Lost Receipts
11. One-day Travel
12. Non-business Days
13. Miscellaneous Expenses
14. Group Travel
15. Sharing Expenses with External Organizations
16. Combining Company and Personal Travel
1. Indirect Routes
2. Rental Cars
17. Travel Expenses of Spouse and Others
1. Spouse's Role
2. Hotel Rates
18. Visitors Traveling to The organization.
• Payments to Local Hotels and Transportation Services
1. Policy Statement
This policy is intended to:
• Provide a clear and consistent understanding of the organization ‘s travel expense reimbursement policy;
• Ensure compliance with applicable regulations and sponsor terms;
• Explain requirements that promote the reasonableness of costs incurred by the organization for travel expense.
the organization appreciates the efforts of those who travel on organizational business to keep costs within reasonable limits and to follow consistent policy and procedures with respect to the reimbursement of these expenses. The provisions of this policy must be applied consistently to all institutional travel expenses incurred by individuals. Additional restrictions may apply to travel expenses funded by sponsored projects.
The organization ‘s travel expense reimbursement program meets the Internal Revenue Service (IRS) definition of an accountable plan. As a result, expenses and reimbursements that conform to this policy are not reported as taxable income to the individual.
1.1 Non-reimbursable Expenses
The following expenses are not reimbursable under this policy:
1 Personal grooming services, such as barbers, hairdressers and shoe shines
2 Car rental insurance purchased for domestic travel
3 Child care
4 Corporate card delinquency fees or finance charges
5 Dues in private clubs
6 Frequent flier and other similar awards for hotel and car rentals
7 Gym and recreational fees, including massages and saunas
8 In-room movies
9 Insurance costs such as life insurance, flight insurance, personal automobile insurance and baggage insurance
10 Laundry or valet service for travel of fewer than five days
11 Lost baggage
12 Loss or theft of cash advance money, airline tickets, personal funds or property
13 "No-show" charges for hotel and car service
14 Parking tickets or traffic violations
15 Personal automobile repairs
16 Personal credit card annual fees
17 Personal telephone charges in excess of reasonable calls home, generally one per day
18 Pet care
19 Upgrades (air, hotel, car, etc.)
1.2 Exceptions
The CEO and the assistant vice president for finance have sole authority to approve exceptions to provisions of this policy. Approved exceptions must be explicitly justified as beneficial to both the organization and the individual and generally require the recommendation of the individual's division head.
2. Responsibilities
2.1 Traveler
Travelers should spend organization funds prudently. Business travel expenses will be paid by the organization . only if they are reasonable, necessary and in accordance with this policy. Individuals who incur business travel expenses should neither gain nor lose personal funds as a result of their travel.
The traveler is responsible for submitting all forms related to his/her travel within 30 days of returning to his place of work. The traveler may delegate responsibility for preparation of the forms but will always retain accountability for travel expenses. Individuals preparing expense reports have the responsibility for applying the correct account to each receipt to ensure compliance with sponsor, donor and organizational requirements.
For business travel, the use of per-diem rates (no receipts required) for daily meal costs is preferred. When actual daily meal costs are used in lieu of per-diem rates, receipts will be required for daily meal costs in excess of the current average per diem for business travel within the Country.
Receipts for lodging expenses, are always required. All other business travel expenses require dated, original receipts or invoices only when each expense is clearly defined.
2.2 Authorized Departmental Approver
All forms related to travel must be approved by the department administrator or designee with appropriate decision-making authority. The authorized approver is responsible for verifying the following:
1. Business purpose of the travel is valid and directly related to official organizational business.
2. Total cost of the trip is within the approved budget.
3. Expenses are charged to the proper accounts.
2.3 Authorized Central Reviewer
All forms related to travel must be approved by the authorized central reviewer. The authorized reviewer is responsible for ensuring compliance with this policy and must verify that expenses are reasonable and meet the following criteria:
1. Information contained on the travel request, expense report and in the accompanying documentation must be complete, accurate and in accordance with this policy.
2. Expenses must conform to any requirements imposed by the IRS, granting agencies or other sponsors as applicable.
3. Expenses must be charged to the proper object codes.
4. Authorized reviewers may not authorize reimbursement of their own travel expenses.
3. Expense Advances
The organization may give cash advance for travel, when it is required. Advances will be issued no earlier than one week/ day prior to the traveler's departure date. Advances will be deducted from the traveler's next submitted expense report.
4. Travel
All travel costs charged to grants and contracts must be reasonable and in accordance with policies established by the organization . and the sponsor and the terms of the specific travel. Travel policies may vary. Before making any arrangements for travel that will be funded by the organization, travelers should consult the terms and conditions. If questions remain, they should be addressed to the HR or the Accounts Department.
4.1 Foreign Travel Using Company Funds
Company sponsored projects require that all foreign travel, be approved from 45 to 90 days in advance by the administrative and accounts officer. When CEO’s approval is required, the principal investigator should contact the Accounts for assistance with writing a letter to the Departmental head explaining the business purpose of the travel and the anticipated costs. The IRS must countersign this letter before it is submitted to the CEO. Written approval from the concerned authority must be received before any travel-related costs are charged to the account.
4.1.1 Air Travel
Company requirement states that domestic grantees must use the low budget carriers to the maximum extent possible when commercial air transportation is the means of travel between the Indian and a foreign country or between foreign countries. This requirement shall not be influenced by factors of cost, convenience or personal travel. Accordingly, individuals traveling abroad should consult Organizational guidelines and/or contact the Accounts Department to ensure compliance with the respective organizational requirements. Additionally, travelers on foreign trips should use a Organization’s preferred travel agent and inform the agent that they are subject to this Act when making airline reservations. The Accounts department maintains a list of preferred vendors to be contacted for traveling ease. Also see the sections on Modes of Transportation, , and on Foreign Travel, below, for more information.
4.2 Lodging, Meals and Other Expenses
Some sponsored project contracts set forth per-diem rates for lodging, meals and other business travel expenses. The organization's employees should follow sponsor's travel policies where appropriate. Department administrators should review the terms of the award or consult with the Accounts before charging such travel expenses.
Expenses for alcoholic beverages and entertainment (e.g., theater productions, sporting or other social events with sponsor personnel) cannot be charged to grant or contract and must be coded as an unallowable expense. Such expenses are only allowable on non-federal programs when the event has been specifically approved in advance by the sponsor. Also refer to the sections on Lodging, and Meals and Incidentals.
5. Foreign Travel
For information on requirements for air travel to foreign countries when using sponsored funds, see the section on Travel above.
5.1 Travel to Politically Un-rest Countries
Requests for travel to politically unrest countries must be made in writing at least two full weeks prior to the requested departure date and forwarded to the Office of Risk Management to ensure proper insurance coverage for the traveler. Information on employee business travel insurance is available from the Accounts Office.
5.2 Foreign Currency Exchange
The Indian Rupees equivalent should be included on receipts for purchases in foreign currencies. The on-line expense report will calculate the conversion with an exchange rate provided by the report preparer. The preparer should use the Web currency converter and choose the "typical credit card rate parameter" to determine the correct exchange rate to enter in the on-line expense report. If a copy of the traveler's credit card statement is included with receipts, reimbursement will be for the amount shown for the item on the credit card statement.
6. Modes of Transportation
This section contains information on reimbursable transportation expenses.
See Travel, for additional information regarding travel funded by organization.
6.1 Domestic Travel
Domestic travel is any travel within and between any of the 28 states of India and its union territories. Travel to Nepal and Bhutan is also considered domestic.
6.2 Transportation Tickets
Passenger copies of transportation tickets are required. For electronic tickets, obtain proof of payment from the travel agent or obtain a passenger coupon at the ticket counter. Transportation receipts should include dates, destinations and amounts.
6.3 Air Travel
Travelers must purchase the lowest-priced tickets available using a commercial discount airfare or customary standard (coach or equivalent) airfare.
Exceptions may be allowed if the lowest-priced fare would:
1. require circuitous routing;
2. require travel during unreasonable hours;
3. excessively prolong travel;
4. greatly increase the duration of the flight;
5. result in increased costs that would offset transportation savings;
6. be inadequate for the medical needs of the traveler.
Justification for any of the aforementioned exceptions must be approved in advance by the CEO or the assistant vice president for finance (for staff and consultants) and should be documented on the expense report. In the unusual event that the organization approves business-class or first-class travel based on factors other than those listed above, the difference between the actual airfare and the lowest-priced fare must be coded as an unallowable expense.
Travelers should make reservations as soon as travel plans are finalized to obtain advance purchase discounts. When convenient, travelers should consider staying over on a Saturday night, which could result in airfare savings of more than 40%. the organization will reimburse travelers for additional meals and lodging associated with a longer stay if such costs are less than the airfare savings resulting from an earlier arrival or later departure.
6.4 Upgrades
An upgrade at the expense of the organization will not be reimbursed. A free upgrade must be noted on the expense report filed for the respective trip to demonstrate that the university did not pay for the upgrade.
6.5 Frequent Flier Programs
the organization does not reimburse travelers for tickets purchased with frequent flier miles.
6.6 Airport Airline Club Memberships
the organization will not pay dues for membership in airline clubs, except in instances where an extraordinary amount of business travel is required as an integral part of an employee's job responsibilities. To qualify for reimbursement, it must be demonstrated that participation in such membership will result in significant productivity gains for the frequent traveler, and the expense must be approved in advance by the assistant vice president for finance as recommended by the individual's division head.
6.7 Advance Purchase of Miles
Advance purchase of travel miles (VIP Miles) is not permitted and will not be reimbursed.
6.8 Reimbursement of Early Airfare Purchase
Travelers should have their transportation tickets paid directly by the Organization through use of a Request for Transportation Ticket form. If transportation tickets are purchased with personal funds far in advance of the trip, travelers may be reimbursed by submitting an expense report prior to the start of their trip.
6.9 Private or Personal Aircraft
Use of personal or private aircraft may be reimbursed for business travel upon the following conditions:
1. The pilot must be the Organization’s employee holding at least a private pilot license with appropriate instrument rating and at least a third-class medical certificate with no night restriction.
2. The pilot must meet the recency of experience requirements of Indian Aviation Regulation for IFR flight.
3. The pilot must have logged a minimum of ten hours of flight time in the make and model of aircraft to be flown. In the case of complex, high-performance or multiengine aircraft, the pilot must also have logged at least five hours of flight time in the specific aircraft to be used.
4. The aircraft must have a standard airworthiness certificate, be equipped for IFR flight in accordance with Indian Aviation Regulation, and have a current annual inspection.
5. The pilot must purchase and maintain an aircraft liability insurance policy with a minimum $2 million combined single limit. The policy must be purchased from a domestic insurance company and must name the university as an additional insured party. A current certificate of insurance evidencing this coverage must be on file in the Office of Risk Management at all times.
Reimbursement will be based on the actual operating expense, rental fee for the aircraft or the private aircraft mileage rate up to a maximum amount not to exceed the commercial airfare that would be reimbursable for the same trip. Reimbursement requests for use of private aircraft must show the type of aircraft and number of hours flown. When more than one person is carried on organization business on the same flight, reimbursement is payable only to the pilot.
Rental Cars
Long distance travel by rental car is discouraged, since it increases travel time and places the organization at higher risk for business travel accident liabilities.
the organization will reimburse the traveler for the cost of renting a compact or standard-size car and for the automobile-related expenses if use of the rental vehicle is the most economical mode of transportation. Upgrades to full-size cars can be approved by the departmental manager if a detailed explanation (for example, number of persons, luggage accommodations, length of commute between airport and destination) accompanies the receipt. Before renting a car, the traveler should consider shuttle services and buses, particularly for transportation between airport and lodging. Mileage is not reimbursable for rental cars. In these cases, the direct cost of gasoline may be reimbursed.
Other Ground Transportation
Travelers should select the most cost effective means of grounds transportation, whether shuttle, taxi, autoriksha or local bus, as needed to travel between business locations.
.1 Private Automobiles
the organization will pay a standard rate per mile for official travel by private automobile based on the actual driving distance by the most direct route. The standard mileage allowance, defined by the IRS and maintained by the accounts department, is in lieu of all actual automobile expenses such as fuel and lubrication, towing charges, physical damage to the vehicle, repairs, replacements, tires, depreciation, insurance, etc.
In addition to the standard mileage allowance, necessary and reasonable charges for the following automobile-related expenses are allowed: tolls, ferries, parking, bridges, tunnels, and liability and physical damage insurance coverage for driving in foreign countries. Traffic ticket and parking ticket expenses will not be reimbursed.
.2 Other Forms of Transportation
For travelers using railroads, non-local buses or other commercial vessels the organization will pay the cost of the lowest Economic-class accommodations available for the trip. Reimbursement will not exceed the commercial airfare that would be reimbursable for the same trip.
Amounts of reimbursements
.1 Travel by air:
A staff member with a basic pay of 375/- per month or more, can travel by air. But this will be allowed only when the Employee is traveling more than 1000 Kms
.2 Travel by rail: The Annexure- II for railway fares to be referred .
Basic pay per month Entitlement
Rs. 14300/- and above Air-conditioned sleeper / chair car
Rs. 4500 ' 14299 II Class sleeper / II Class Chair car
Below Rs. 4500/- II Class
.3 Travel by Road:
For travel by road in other than Company’s transport, a member will be entitled to claim the following maximum rates: The Annexure- I for distance to be referred .
Basic pay per month Entitlement
Rs. 14299/- and above Actual taxi or auto-rickshaw fare as availed. Costs to be calculated Rs 6-12 per Kms.[Depending on the cost of the place]
Rs. 4600/- to 14,299/- Actual bus fare or actual auto-rickshaw fare as availed. [Only during emergency] .Costs to be calculated Rs 6-12 per Kms.[Depending on the cost of the place]
Below Rs. 4600/- Actual bus fare. However, depending on the nature of work
and its urgency, member may be permitted to use a taxi
or any other suitable transport.
.4. Lodging expenses reimbursement
Basic pay per month Normal entitlement to reimbursement of lodging charges per day
Specified Locations
Rs. Other Places
Rs.
Rs. 14300/- and above 700 600
Rs. 8550/- - Rs. 14299/- 550 450
Rs. 6500/- - Rs. 8549/- 400 300
Rs. 4500/- - Rs. 6499/- 250 150
Less than Rs. 4500/- 150 100
.5. Per diem allowances:
Basic pay per month Entitlement
1 Bangalore
(Rs.) 2 Mumbai
(Rs.) 3 Ahmedabad
(Rs.) 4 Any other City
(Rs.)
Rs. 14300 , and above 250 300 150 200
Rs. 8550 , 14299/- 150 175 100 125
Rs. 6500 , 8549/- 100 125 75 85
Rs. 4500 , 6499/- 80 100 65 75
Less than Rs. 4400/- 65 70 50 60
Notes: Specified locations include all state capitals.
Additional locations may be added to the list of specified locations from time to time.
1. Stay in specified location and lodging expenses are reimbursed.
2. Stay in specified location and lodging expenses are not reimbursed.
3. Stay in other location and lodging expenses are reimbursed.
4. Stay in other location and lodging expenses are not reimbursed.
Per diem allowances will be calculated on a midnight-to-midnight basis. For expenses incurred for a, portion of a day, MBytes ITFM Services Pvt Ltd. will reimburse at the following rates:
Exceeding 3 hours but less than 12 hours: Half per diem allowance
12 hours and above: Full per diem allowance
.7
The above per diem and lodging allowances do not apply to staff members who are stationed outside their permanent head-quarters for more than 60 days at a time at a particular station.
.8
Local travel on official duty while on tour will be reimbursed on the basis of actuals.
.9
Notwithstanding the provisions in .1 to .8, the organization Employees may be reimbursed on the basis of actual expenditure, on a case-by-case basis for official travel, by the CEO.
.10
When employee of the organization travel abroad on official duty, they will be entitled to TA/DA as per Central Government norms. Actual expenses in excess of the norms may be approved by the CEO on a case-by-case basis.
[Ref : ] Right to informational act- CDAC
7. Lodging
the organization will reimburse a traveler for allowable lodging expenses incurred during organization-related travel. The organization provides two distinct methods for lodging reimbursement: lodging per diem and actual cost.
A traveler can use only one of these methods for the duration of a trip. Unless a per-diem allowance is claimed for the trip, lodging receipts are required.
See Travel, for additional information regarding travel funded by organization.
7.1 Lodging per Diem
Departmental managers may choose to specify lodging per-diem rates that are lower than those in this policy for budgetary control purposes. If they choose to do so, this should be communicated in advance to the traveler. Lodging per-diem rates presented in this policy represent the maximum per diem reimbursable by the organization.
Receipts and detailed documentation are required when using lodging per diem. The following apply when using the lodging per-diem method of reimbursement:
The organization will reimburse lodging expenses based on the per-diem rate for the geographic region where the expense is incurred.
Lodging per diem may be claimed for each night away from your home on Company business except where overnight transportation (airplane, railroad, bus, ship or other commercial vessel) is used.
Lodging per-diem reimbursement will not be allowed for the period of travel aboard a ship where the cost of subsistence is included in the fare for passage and stateroom.
7.2 Trips Over 30 Days
When estimated travel is for more than 30 consecutive days in one location, or when the circumstances of the travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of establishments catering to the long-term visitor or from the use of non-commercial facilities, the traveler may choose to be reimbursed either for the actual and reasonable cost of lodging or with a basic per-diem allowance of 60% of the standard rate for the appropriate geographic area. The rate begins with the first day of travel.
7.3 Lodging Actual Cost
7.3.1 Lodging Receipts
Unless a per-diem allowance is claimed for the trip, lodging receipts are required. Meals and incidentals on lodging receipts must be itemized separately (see Meals and Incidentals). When the method of per diem for meals is chosen, there will be no reimbursement of meals charged to the lodging receipt. A lodging receipt must include all of the following information:
1. The name and location of the lodging establishment.
2. The dates of stay.
3. Separate amounts for charges such as lodging, meals and telephone calls.
7.3.2 Room Charges
the organization reimburses travelers for the single occupancy cost of a standard room. Travelers should always select a hotel that is the most economical for their business trips.
When traveling to a conference, it is appropriate to stay at the hotel hosting the conference, assuming that the daily rate is not unreasonably expensive relative to other alternatives.
7.3.3 Deposits and Cancellations
Hotels normally hold a room without prior financial commitment until approximately 6:00 p.m. on the check-in date (local destination time). In order to hold a confirmed reservation beyond that hour, the hotel will generally require an advance deposit (normally prepayment for one night) or a guarantee by the traveler's credit card. After a deposit is submitted or a guarantee is made, the traveler is responsible for notifying the hotel of cancellation. The traveler will not be reimbursed for the deposit or guarantee penalty if he/she fails to make a cancellation notification unless there are extreme extenuating circumstances beyond the control of the traveler (for example, a canceled flight). Such circumstances must be documented on the expense report.
Some hotels hosting large conferences may require a prepayment irrespective of the guest's arrival time. Such prepayments should generally be charged to the traveler's Corporate Card. If the traveler cannot use the card, or the prepayment is required in excess of ten days before the conference, the prepayment can be made directly by the Organization to the hotel through submission to Accounts Payable of a Request for Payment form.
7.3.4 Hotel Frequent Guest Programs
Business travelers will not be reimbursed for free accommodations awarded in connection with hotel frequent guest programs.
8. Laundry
Travelers will not be reimbursed for any reasonable and actual expenses for laundry services that are necessary due to an absence from home for five or more days These expenses should not be included on the expense report.
9. Telephone
Travelers may / may not be reimbursed for telephone, fax and computer connection costs that are reasonable and necessary for conducting Organization’s business. A reasonable number of personal telephone calls, generally one per day that allow travelers to stay in contact with their families are also reimbursable.
10. Meals and Incidentals
the organization will reimburse a traveler for allowable meal and incidental expenses incurred during the company -related travel. The Organization provides two distinct methods for reimbursement: meal and incidentals per diem and cost. A traveler can use only one of these methods for the duration of a trip. Also see Travel, for additional information regarding travel funded by the organization.
Department managers may choose to specify meal and incidental per-diem rates that are lower than those in this policy for budgetary control purposes. If they choose to do so, this should be communicated in advance to the traveler. Per-diem rates presented in this policy represent the maximum per diem reimbursable by the company. When the method of per diem for meals is chosen, there will be no reimbursement of meals charged to the lodging receipt.
Incidental expenses include tips for persons providing services, such as food servers, hotel housekeeping and luggage handlers. Incidental expenses do not include ground transportation, telephone calls or laundry. These expenses will not be reimbursed. Meals and incidentals on lodging receipts must be itemized separately.
10.1 Per-diem Reimbursement
Receipts and detailed documentation are not required when requesting reimbursement of meals and incidentals using the per-diem option. The following apply using the meal per-diem method of reimbursement:
10.1.1 Domestic Per-diem Rates
The organization will reimburse meal expenses based on the per-diem rate for the geographic region where the expenses are incurred. The organization's reimbursement rate for domestic travel is based on the domestic per diems by geographic area, at the concerned place .Consult that site for the per-diem rate of the destination city or region.
10.1.2 Foreign Per-diem Rates
The Organization's per-diem rate for foreign travel is based on the Web site of per diems by country and locality, at www.state.gov/www/perdiems/index.html.
Because rates for specific localities may change as often as every two months, the traveler must be careful to ensure that the applied rate is appropriate to the actual dates of travel.
10.1.3 Per-diem Meal Reductions
On the days of travel to or from the destination, per diems should be adjusted for the individual's departure and return times, to exclude any meals not incurred during the time of travel using the reduction schedule below.
The Organization's meal per diem will be reduced to account for meals furnished at no cost or nominal cost to the traveler. If meal costs are provided in the cost of a conference, those meals should be deducted from the per-diem rate following the reduction schedule below.
The percentage rate for reductions is:
Meal Amount
Breakfast 20%
Lunch 20%
Dinner 55%
Incidentals 05%
10.1.4 Trips Over 30 Days
When estimated travel is for more than 30 consecutive days in one location, or when the circumstances of the travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of establishments catering to the long-term visitor or from the use of non-commercial facilities, the traveler may choose to be reimbursed either for the actual and reasonable cost of meals or a basic per-diem allowance of 60% of the standard rate for the appropriate geographic area. The rate begins with the first day of travel.
10.2 Actual Cost Reimbursement
The Organization will generally reimburse travelers for three meals a day. On the days of travel to or from the destination, the individual's departure and return times should determine whether a meal was incurred during the period of travel.
While department managers may set lower meal limits than the organizational guideline, the organization suggests the following meal reimbursement guidelines:
1. Total meal expense for the day should generally be in line with per-diem levels. Restaurant receipts are required when the total meal expenses for the day exceed the average per-diem rate decided as per the levels.
2. Individual meals over the levels should include justification.
The organization will not reimburse for gratuities that are greater than the accepted standards. (Currently, the domestic standard is 15-20% of the total bill; international standards may vary.)
10.3 Expenses for Meals for Others
Travelers sometimes pay for meals for others. These expenses are reimbursable when the name(s) of the meal attendees are listed and the business purpose of the meal is justified. If more than five people besides the traveler are in attendance, the traveler may list only his/her name along with the number of other people at the meal. If a traveler is using the per-diem method for his/her expenses, meals for others will be reimbursed at actual cost provided the attendee(s)' name, their affiliation, the purpose of the meeting and the original receipt or detailed documentation are provided by the traveler.
10.4 Meal Receipts
Restaurant receipts, when required, must include all of the following information:
1. The name and location of the restaurant.
2. The number of people served.
3. The date and amount of expense.
Gratuities should be shown on the credit card receipt or restaurant receipt.
11. Receipts
11.1 Required Receipts
Receipts for lodging are always required even if using lodging per diem. All other expenses require dated, original receipts. These receipts must be submitted with expense reports.
11.2 Other Expenses
Expenses such as taxi fares may not always produce receipts. But a written document stating the amount should be submitted with the report. However, the amounts claimed must be accurate.
11.3 Lost Receipts
If a lodging or other receipt is lost, a detailed log will serve as sufficient documentation of the actual cost, with telephone numbers for reference check must be submitted.. The organization expects that a good faith effort will be made by travelers to collect and retain all required receipts. Receipts are always the preferred form of documentation.
12. One-day Travel
In general, trips of less than 50 miles one way do not qualify for reimbursement for an overnight stay. The organization, following IRS regulations, does not allow travel meal expense for one-day travel. Per-diem rates may not be used for one-day travel. However, a bona fide business meal may be reimbursed (see Expenses for Meals for Others, above).
13. Non-business Days
Weekends, holidays and other necessary layover days may be counted as business days only if they fall between business travel days. If they are at the end of a traveler's business activity and the traveler remains at the business destination for non-business reasons, reimbursement is not allowed for the additional days. The only exception is when travel is at a lower total cost if the traveler stays over a weekend or holiday. This case must be explicitly justified on the travel expense report.
14. Miscellaneous Expenses
Certain miscellaneous expenses essential to the purpose of authorized travel will be reimbursed. Miscellaneous expenses include:
1. Meeting Expenses: Registration (if not prepaid), costs of presentations, published proceedings, rental of meeting rooms, and other actual expenses in connection with professional meetings, conferences and seminars will be reimbursed.
2. Excess Baggage: Charges for excess baggage are reimbursable only when the traveler is transporting Organization’s materials or when the extended period of travel necessitates excess personal baggage.
3. Foreign Travel Costs: Actual costs of acquiring passports, visas, tourist cards, necessary photographs, birth certificates, required inoculations, immunizations, health cards and fees for the conversion of funds to foreign currencies are reimbursable if not provided by the Organization’s Corporate Credit Card.
15. Group Travel
A group of ten or more participants traveling to the same destination over the same dates from one or more origin cities may qualify for group travel rates. In order to obtain group travel discounts, meeting planners should contact Organization’s preferred travel agents for assistance. In addition, meeting planners must notify the Organization's Office of Risk Management, at, for Travel Accident Insurance provisions related to group travel. Price breaks related to group travel must be applied against the same the organization business or travel expense.
16. Sharing Expenses with External Organizations
Travelers are encouraged to combine university travel with other business if travel expenses can be shared with other organizations. Travelers are responsible for seeking reimbursement for expenses payable by others. If a traveler is taking a trip payable jointly by Carnegie Mellon and another entity, Carnegie Mellon will reimburse its share of the actual expenses necessary for university business. Fares greater than coach fare (first class, business class, etc.) cannot be used as the basis for prorating air travel costs. When an outside organization pays for lodging or meals, the traveler may not claim per diem. In no case may the reimbursement to the traveler from all sources exceed the total expenses incurred by the traveler.
Where travel expenses are being shared with external organizations, a duplicate copy of the receipts will suffice if the expense report justification field contains a detailed explanation of which organization is paying the balance of the expenses.
17. Combining Company and Personal Travel
the organization does not pay travel expenses that are not required for official organization business.
17.1 Indirect Routes
If the traveler takes an indirect route or interrupts a direct route for other than organization business, reimbursement for air fare will be at either the actual charge or the charge that would have been incurred by traveling the direct route by the most economical means, whichever is less.
17.2 Rental Cars
Any personal portion of the cost of a rental car must be subtracted from the total rental bill before requesting reimbursement. The personal portion is calculated by prorating the cost of the rental over the number of days for personal use and number of days for business use.
18. Travel Expenses of Spouse and Others
In general, the expenses of a spouse, family or others accompanying the business traveler are not reimbursable.
18.1 Spouse's Role
The organization will not reimburse spouse's travel expenses when a spouse or other person attends a meeting or conference and has no significant role or performs only incidental duties of a clerical, secretarial or medical nature. Such attendance does not constitute a valid organization business purpose.
When a spouse who attends a function has a significant role in the proceedings or is involved in fundraising activities, this constitutes a valid Organization business purpose. Prior to travel for fundraising purposes, all reimbursed spousal travel must be approved by the appropriate vice president or dean. In such cases the organization will reimburse the business traveler for the spouse's non-personal expenses directly resulting from travel on university business. The business purpose for the spouse's expenses must be stated on the expense report. Other expenses for spouses of travelers, if reimbursed as an approved exception, are taxable and included on the employee's payroll records as taxable income, as well as charged to an unallowable account.
18.2 Hotel Rates
When a double hotel room is occupied by the business traveler and others whose attendance does not constitute a business purpose, MBytes ITFM Services Pvt Ltd. will reimburse at the single room rate. In all cases, only reasonable and necessary accommodations will be reimbursed.
19. Visitors Traveling to the organization
If a guest is visiting the organization for business purposes and the organization has agreed to reimburse the guest for travel expenses, the guest may request reimbursement under this policy and avoid taxable income reporting under the university's accountable plan. Any guest, visitor or consultant requesting reimbursement but not substantiating expenses as required under this policy will be subject to taxable income reporting on IRS and may be subject to withholding of income taxes from the reimbursement.
19.1 Payments to Local Hotels and Transportation Services
If a guest is visiting the organization for business purposes, and the organization has agreed to provide lodging and local transportation, payment for such expenses can be made directly by the organization to a local hotel or licensed transportation service. The guest may also pay for expenses directly and submit an expense report following the provisions of this policy.
ANNEXURE - 1
Tab .2.2: Distance Chart from Pune to over Hundreds of Cities & Towns (Highways in Kms)
CITY DISTANCE CITY DISTANCE CITY DISTANCE
Agartala 3226 Guntur 840 Nellore 1097
Agra 1214 Gurgaon 1416 Panaji 495
Ahmedabad 660 Guwahati 2763 Paradwip 1442
Aizawl 3255 Gwalior 1096 Pathankot 1892
Ajmer 1186 Haldia 1990 Patna 1819
Akola 468 Hasan 786 Pondicherry 1131
Aligarh 1297 Hissar 1599 Porbandar 1054
Allahabad 1323 Hubli 430 Purulia 1979
Ambala 1608 Hyderabad 548 Raipur 1158
Amritsar 1863 Imphal 3247 Rajkot 876
Asansol 1891 Indore 610 Rameshwaram 1436
Aurangabad 214 Jabalpur 982 Ranchi 1787
Bhaktiyarpur 1867 Jaipur 1257 Ranippettai 1054
Bangalore 835 Jaisalmer 1255 Raurkela 1593
Barauni 1930 Jalandhar 1780 Rohtak 1478
Barddhaman 2187 Jammu 1999 Sagar 1013
Bareilly 1432 Jamnagar 962 Saharanpur 1547
Belgaum 336 Jhamshedpur 1827 Salem 1038
Bellary 653 Jhansi 1085 Sambalpur 1420
Bhagalpur 2054 Jodhpur 1099 Shahjahanpur 1500
Bhavnagar 847 Jorhat 3066 Siliguri 2288
Bhopal 802 Kakinada 1071 Shillong 2863
Bhubaneshwar 1318 Kandla 1025 Shimla 1759
Bikaner 1419 Kanniyakumari 1467 Shivpuri 984
Bilaspur 1269 Kanpur 1305 Silchar 3089
Calcutta 2004 Kochi 1221 Solapur 243
Chandigarh 1654 Kohima 3102 Srinagar 2293
Chennai 1166 Kohlapur 233 Surat 362
Chittardurga 637 Kota 1015 Thane 142
Coimbatore 1102 Kozhikode 998 Thanjavur 1226
Cuttack 1293 Krishnagiri 923 Thiruvananthapuram 1380
Dehru Dun 1595 Kurnool 712 Thrissur 1144
Delhi 1417 Lucknow 1382 Tiruchchirappalli 1172
Dhanbad 2000 Ludhiana 1721 Tirunelveli 1435
Dhule 351 Madurai 1278 Tirupati 1065
Dibrugarh 3202 Mangalore 774 Tuticorin 1416
Dimapur 3037 Meerut 1425 Udaipur 912
Dindigul 1215 Moradabad 1481 Ujjain 665
Durgapur 2118 Motihari 1823 Ulhasnagar 136
Ganganagar 1607 Mumbai 163 Vadodara 547
Gangtok 2402 Muzaffarnagar 1476 Varanasi 1609
Gaya 1834 Muzaffarpur 2033 Vijayawada 815
Ghaziabad 1435 Mysore 901 Vishakhapatnam 1198
Ghazipur 1682 Nagpur 880 Warangal 688
Gorakhpur 1621 Nanded 484
Gulbarga 401 Nashik 202
[Ref: http://www.mapsofindia.com/distances/pune.html
ANNEXURE : II
TRAIN FARES
Fares for Mail/Express and Ordinary Trains Class-wise (upto 250kms.)
Distance
(in Kms.) MAIL/EXPRESS TRAIN ORDINARY
TRAIN
CLASS OF TRAVEL
1 AC 2 AC FC 3 AC CC SL II FC SL II
1 542 322 183 158 122 26 16 21 6 4
2 542 322 183 158 122 26 16 21 6 4
3 542 322 183 158 122 26 16 21 6 4
4 542 322 183 158 122 26 16<O:P
Fares for Mail/Express and Ordinary Trains Class-wise (upto 250 - 600 kms.)
Distance
(in Kms.) MAIL/EXPRESS TRAIN ORDINARY
TRAIN
CLASS OF TRAVEL
1 AC 2 AC FC 3 AC CC SL II FC SL II
255 962 508 361 309 241 110 69 279 60 38
260 975 508 366 314 244 112 70 279 61 38
265 988 519 371 318 247 113 71 288 62 39
270 1001 519 376 322 251 115 72 288 63 <
Fares for Mail/Express and Ordinary Trains Class-wise (upto 600 - 1,000kms.)
Distance
(in Kms.) MAIL/EXPRESS TRAIN ORDINARY
TRAIN
CLASS OF TRAVEL
1 AC 2 AC FC 3 AC CC SL II FC SL II
610 1860 957 698 598 465 213 133 543 117 73
620 1887 968 706 605 471 216 135 552 118 74
630 1904 980 714 612 476 218 136 561 120 75
640 1927 991 723 620 482 221 138 <font col
[ Ref : <link no longer exists - removed> ]
From India, Mumbai
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ACCOUNTING STANDARDs FOR GRATUITY ACCOUNTING ON ACTUARIAL BASIS.docx