Regulations and Guidance

Lodging

 

R05.02.060.A.(11)

d. Lodging

  1. Lodging expense is the cost incurred for an overnight stay while in travel status.
  2. Reimbursement of lodging expenses is at actual cost.   
  3. The individual with expenditure authority has the responsibility to determine the most appropriate and cost‐effective rates considering federal lodging allowances and the business need. 
  4. Reimbursement of actual costs for lodging in excess of 1.5 times the federal lodging allowance rate requires a business substantiation.

e. Non-commercial Lodging Allowance Rate

A non‐commercial allowance equal to 15 percent of the short‐term federal lodging allowance rounded up to the nearest dollar may be utilized when the circumstances of travel are such that the traveler can reasonably be expected to incur expenses comparable to those arising from the use of non‐commercial subsistence facilities such as field camping, state camps, university facilities, staying with friends or relatives, or other accommodations, and the rate reasonably approximates the cost of obtaining the service. Non‐commercial lodging can be reimbursed at the actual cost incurred when a receipt is provided. 

Allowable Rate

Standard Lodging

  • Up to 1.5 times the GSA rate for the business location
  • Business justification required if costs exceed this allowance
  • Additional amount considered a personal expense if no business justification documented on the Travel Request or Expense Report
  • Home rental vendors such as Airbnb and VRBO are considered standard lodging on the Expense Report

Non-Standard Lodging

  • Includes camping, university facilities, staying with friends or other similar accommodations
  • Unreceipted: 15% of the GSA rate for the business location rounded up to the nearest dollar
  • Receipted: Reimbursable at actual cost
  • Home rental vendors such as Airbnb and VRBO are not considered non-standard lodging on the Expense Report

Tax Exemption

  • We should receive UA's tax-exempt status for in-state lodging when paying with a UA corporate card (e.g. travel card or ProCard)
  • Documentation of our tax-exempt status is found on the Travel Card Program page
  • It is best to communicate UA’s tax-exempt status to hotel staff at check-in
  • It is difficult to enforce our tax-exempt status with home rental vendors such as Airbnb, since most of the responsibility of applying tax exemptions falls on the host and not the company