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Scope

This policy applies to all guests who travel on University business.

Reason for Policy

The purpose of this policy is to ensure compliance with IRS travel and State regulations and provide university policy and guidance on Guest Travel authorization and expenses incurred.

Policy Statement

Authorization must be given prior to travel by the President, Chancellor, Provost, or Chief Financial Officer for guest who are traveling to conduct University business.

The following principles shall be considered when approving:

• The spouse, dependent or personal guest’s presence serves a bona fide University business purpose;
• The purpose for the spouse, dependent or personal guest’s travel must directly support the University’s mission of teaching, research, outreach and economic development (including fundraising);
• The expenses must be reasonable, allowable, and allocable under governing laws, regulations, and University policy. If a guest has no significant role in the proceedings, or performs only incidental duties of a social or clerical nature, attendance does not constitute a bona fide business purpose.

Expenses incurred by a guest must not be paid by the University in advance or on behalf of the individual, including charges directly to a University One Card or direct bill to the University.  Guest expenses are not reimbursable unless there is documented pre-approval by the President, Chancellor, Provost, or Chief Financial Officer.

Under IRS regulations, the travel expenses of a guest are not taxable, provided it can be established that his or her presence serves a bona fide business purpose. A guest who attends a function is considered to have a business purpose if his or her presence is required to achieve the purpose of the travel, or if he or she has a significant role in the proceedings, which makes an important contribution to the success of an event. Protocol and tradition may dictate when the participation of a high-level official's guest is required at official University functions, such as alumni gatherings, fund-raising or ceremonial activities, certain athletic events, and community events.

Documentation must be provided with the travel expense reimbursement to show that the guest’s attendance at the function meets the above conditions (e.g., an event or meeting agenda listing the name of the guest, or an invitation addressed directly by name to the guest requesting participation in the meeting or event).

Spousal Travel SB 997
The employee is responsible for reporting spousal travel as required by Missouri Senate Bill 997.  Missouri Senate Bill 997 requires any full-time employee of a public institution of higher education to file a quarterly travel report with the Missouri Ethics Commission regarding spouse travel expenses paid by the employee’s institution as described in the act.

Definitions

Guest Travel - all individuals traveling as a guest of an employee.  Includes spouse, dependents or other personal guests.

Student or Non-employee Travel - (suppliers, speakers, lecturers, visiting professors, consultants) see Travel Authorizations.

Accountabilities

President, Chancellor, Provost, or Chief Financial Officer:

• Authorize travel guest prior to travel

Employee:

• Request authorization for any guest prior to the travel date
• Report spousal travel as required by Senate Bill 997
• Request reimbursement for approved expenditures

Employee in a Guest Role:  If an employee is a guest and has no significant role in the proceedings, or performs only incidental duties of a social or clerical nature, attendance does not constitute a bona fide business purpose. Such expenses will not be reimbursed under this policy.

Additional Details

Forms

Related Information

Policy 22601 on Travel Authorization
Policy 22603 on Allowable Travel Expenses

History

Procedure