Regulations and Guidance

Other Expenses

 

R05.02.060.A.(12)

  1. Phone Charges and Internet Connection Fees
    1. Phone calls and internet connection fees for business are reimbursable.
    2. International data fees on personal cell phones are reimbursable when incurred for business purposes.
  2. Supplies and Miscellaneous
    1. Special clothing, camping gear, tools, and other supplies and miscellaneous expenses required to accomplish the travel objective are allowable expenses.
  3. Wages Paid During Travel
    1. For non-exempt employees, if the travel takes place during the employee’s normal work hours (even if the travel occurs on the employee’s normal day off), the employee is eligible for payment of wages for the travel time during normal work hours (not to exceed eight hours). Compensated travel time shall be considered “worked time” for purposes of calculating overtime pay.
    2. For faculty, exempt and executive employees, regardless of when travel takes place, the employee shall receive his or her normal pay. There shall be no payment or compensatory time provided for travel on weekends or other non-work periods.
  4. Temporary Dependent Care Costs

    1. Temporary dependent care costs, above and beyond regular dependent care, while in travel status are reimbursable only to UA employees as a taxable allowance not to exceed the total trip allowance of the number of business days times $75. Receipts are not required; however, travelers must attest to the validity of the claim.

Temporary Dependent Care Costs

The “Dependent Care” expense is for temporary dependent care costs incurred while traveling for UA business:

  • Covers costs above and beyond regular dependent care costs
  • Covers costs incurred during business travel days only (i.e., excludes personal days)
  • Available to UA employees only
  • Reported as a taxable allowance
  • Reimbursed at a daily allowance rate
    • Attestation statements on the expense are required in lieu of receipts
    • Maximum allowance is the equivalent of $75/business day

Allowance Rate Example

  • Regular dependent care costs for standard weekly schedule = $300 for three days
  • “Total Additional Cost Incurred” due to traveling = $200 for two days ($150 for the first day and $50 for the second day)
  • “Reimbursement Amount” = $150 for two days ($75 x 2 = $150)

Additional Considerations for Restricted Funds

Take special care when charging travel to restricted funds to ensure the “Dependent Care” expense is allowable. If it is determined that the cost is not allowable on the restricted fund, the costs will charge to unrestricted funds instead.

Temporary Dependent Care Costs

Traveler A

A UA employee who regularly incurs costs for dependent care Monday-Friday 8:00 AM-5:00 PM for their standard weekly schedule.

Scenario 1: Traveler A is away from home for UA-business travel Monday-Friday. During this time, they need dependent care Monday-Friday 8:00 AM-5:00 PM.

Q: Is their dependent care considered above and beyond?
A: No, since that is their regular cost when not traveling for UA business.

Scenario 2: Traveler A is away from home for UA-business travel Monday-Friday with concurrent personal travel Saturday-Sunday. During this time, they need dependent care Monday-Sunday 8:00 AM-5:00 PM.

Q: Is their dependent care considered above and beyond?
A: No, since that is their regular cost Monday-Friday when not traveling for UA business. Saturday-Sunday are personal days and not included in their business travel expenses.

Scenario 3: Traveler A is away from home for UA-business travel Saturday-Tuesday. During this time, they need dependent care Saturday-Tuesday 8:00 AM-5:00 PM.

Q: Is their dependent care considered above and beyond?
A: Yes, but only the additional costs for Saturday and Sunday since those days are not part of their regular costs when not traveling for UA business. The costs are reimbursable up to $75/day for the two business travel days.

Traveler B

A UA employee who regularly incurs costs for dependent care Monday, Wednesday, and Friday 8:00 AM-5:00 PM for their standard weekly schedule.

Scenario 1: Traveler B is away from home for UA-business travel Monday-Friday. During this time, they need dependent care Monday-Friday 8:00 AM-5:00 PM.

Q: Is their dependent care considered above and beyond?
A: Yes, but only the additional costs for Tuesday and Thursday since those days are not part of their regular costs when not traveling for UA business. The costs are reimbursable up to $75/day for the two business travel days.

Scenario 2: Traveler B is away from home for UA-business travel Monday-Friday with concurrent personal travel Saturday-Sunday. During this time, they need dependent care Monday-Sunday 8:00 AM-5:00 PM.

Q: Is their dependent care considered above and beyond?
A: Yes, but only the additional costs for the business travel days of Tuesday and Thursday since those days are not part of their regular costs when not traveling for UA business. The costs are reimbursable up to $75/day for the two business travel days. Saturday-Sunday are personal days and not included in their business travel expenses.

Scenario 3: Traveler B is away from home for UA-business travel Saturday-Tuesday. During this time, they need dependent care Saturday-Tuesday 8:00 AM-5:00 PM.

Q: Is their dependent care considered above and beyond?
A: Yes, but only the additional costs for Saturday, Sunday and Tuesday since those days are not part of their regular costs when not traveling for UA business. The costs are reimbursable up to $75/day for the three business travel days.