Travel expenses for non-employees (students, official guests/visitors, consultants) on official Institute business are required to follow the same travel policies/procedures used by employees. All travel reimbursements to non employees must be submitted to Accounts Payable on a Travel Expense Statement. Non employees must follow the Institute's accountable plan for travel, which requires original receipts be submitted for reimbursement. For the purpose of travel reimbursement, any students that are active on Payroll must use the TechWorks Employee Travel & Expense System.
Prospective Employees / Students / Official Guests
Travel reimbursement for official GT business is allowed for students authorized to travel for participation in academic programs and sanctioned student events, students enrolled to take classes at GT, and individuals being recruited as potential students. Also included is research, academic conference, or academic event travel funded by a grant awarded to GT which authorizes non employee travel.
Job applicant travel associated with an interview is also allowable as specified by GT policy. In order to reimburse job applicants one of the following situations must apply:
- Interview expenses are included in the contract with an external search firm;
- A job applicant is required to perform a service to GT, such as a presentation on subject matter applicable to the position applied for; or
- Reimbursement for the job candidate will be requested from the foundation. Family members who accompany the candidate may have their expenses reimbursed using foundation funds.
Non-employees will be reimbursed for either (a) the actual cost of the coach/economy airfare from their home to GT place of business or (b) mileage at the rate allowed by the state of Georgia. Original receipts must be submitted. Direct billing of airfare is available through GT's contracted agency, Travel Incorporated.
Contact Travel Incorporated at (770) 291-5190 to make travel arrangements. Complete the Travel Authorization Form for Non-Employees and fax to Accounts Payable. Accounts Payable will review for completeness and appropriateness and will forward the approved form to Travel Incorporated prior to the issuance of the tickets. It is the departments' responsibility to ensure Travel Incorporated has booked the ticket. The department and traveler should receive an e-mail confirmation (e-itinerary) showing that the ticket has been booked.
Lodging expenses for prospective employees and other official guests will be reimbursed after the trip. If the lodging is paid directly by the Institution through direct bill the hotel should not collect any taxes associated with the lodging expenses. The list of hotels in the Atlanta area that accept direct billing can be found on the Business Services website http://www.procurement.gatech.edu/travel_forms.php
Non-employees will be reimbursed for the State of Georgia per diem rate for Atlanta, or if visiting other locations outside of Georgia, the federal per diem rate (minus incidentals) for that location. Receipts are not required.
- Miscellaneous Expenses
The miscellaneous travel expenses of non-employees will be reimbursed according to the employee travel guidelines.
- Reimbursing Travel Expenses
When requesting reimbursement for travel expenses, non employees need to itemize the actual cost of transportation, lodging (daily), meals (daily), and miscellaneous expenses. Itemized folio receipts for lodging expenses and original receipts for all other expenses (with the exception of meals) are required in order to be reimbursed. All receipts should be taped to an 8 1/2 x 11 piece of paper and taped to the Travel Expense Statement.
In the rare case that a GT employee has picked up the expenses for a student, visitor or student group, reimbursement is via the Employee Payment Request Form. Student travel is reimbursed under account code 650100. A list of student names with the business purpose of travel must be submitted.
- Student Travel
Undergraduate students that are not active on Payroll traveling in support of a student activity (sport, club, academic, research) will report expenses on the Travel Expense Statement using the non employee account codes(s).
- Account Codes>
Per the Board of Regents policy, prospective employees/job candidates must break out their expenses using the following account codes on the TES.
|641110||Travel-Emp Dom-Ground Trans|
|641120||Travel-Emp Dom-Air Travel|
|641160||Travel-Emp Dom-Rental Car|
|641210||Travel-Emp For-Ground Trans|
|641220||Travel-Emp For-Air Travel|
|641260||Travel-Emp For-Rental Car|
|651110||Travel-NonEmp Dom-Ground Trans|
|651160||Travel-NonEmp Dom-Rental Car|
|651210||Travel-NonEmp For-Ground Trans|
|651260||Travel-NonEmp For-Rental Car|
Consultants / Independent Contractors
Individuals contracted to perform a service to Georgia Tech are treated as independent contractors. An independent contractor must include his or her travel expenses in the fees he or she charges to the Institute, unless specified otherwise in the contract.
- Reimbursement for Independent Contractor Travel
Individuals providing independent contract service will be compensated for associated business expenses such as travel. Documentation for payment must be either a fully executed professional service agreement or an invoice. The professional service agreement may state a fee plus expenses, or simply a fee. If the service agreement states a fee plus expenses, the expenses should be listed separately on the invoice and will be reported on the IRS Form 1099-Misc. Meals will be reimbursed at the current daily per diem rate set by the State of Georgia, unless specified differently in the contract. If the contractor provides original receipts, he/she must complete a TES, attach the receipts and use the non employee account code (s).
- IRS Tax Reporting
Original receipts should be retained by the independent contractor, all appropriate payments will be reported to the IRS as compensation on the form 1099-Misc.
- Accounting Object Code Classification
752100 - All travel expenses submitted with copies of receipts and meal expenses.