| Travel Expenses | Allowable - as long as the travel is allowed on the grant. |
| Foreign Air carrier plane ticket | Not allowable. Please see the Fly America Act (described below). |
| Foreign Travel | Allowable as long as prior approval from federal agency was received and documented. Air fare to the foreign destination must be purchased on an American flag carrier (Fly America Act). |
| Meals for persons other than the traveler | Not allowable. The cost of meals other than the traveler must be deducted from meal receipts prior to submitting reimbursement. |
| Alcoholic beverages | Not allowable. Alcohol must be deducted from meal receipts prior to submitting reimbursement. |
| Reimbursements for meals when no receipt is available | Allowable up to $25 per day. |
| Car rental, gas and mileage | Gas is not allowable when mileage is reimbursed. For local travel mileage is reimbursed at the current rate of $0.55/mile. Gas is allowable with rental car, but mileage is not. |
| Per Diem | Not Allowable. Tufts does not pay per diems, but rather reimburses travelers for actual expenses incurred. However, if the funding agency specifically awards a per diem in the grant budget, then a per diem is allowable. |
| Side Trips | Not Allowable. Tufts does not pay for any travel involving personal side trips. |
Please Visit Accounts Payable for Tufts' complete Travel Policy and Travel related Forms
Fly America Act
Link to Federal Register:
http://osr.unc.edu/documents/federal_travel.pdf
What it is: A law enacted by Congress to protect U.S. carriers competing in international markets.
Who it affects: Any traveler planning to use Federal funds for foreign travel.
Who it benefits: United States air carriers offering international flights.
Does the regulation allow for any exceptions? Yes, but they are rare and must be well documented by the traveler. Contact Sponsored Programs Accounting prior to travel.
Can I use a foreign airline if it costs less? No, the government understands and accepts that using a United States carrier may cost more.
Penalties: The purchase of a non-U.S. carrier ticket that has not been determined to be an allowable exception will not be approved for reimbursement and is considered unallowable even if the foreign trip was approved.
How to comply: | When planning foreign travel never book airline tickets on a foreign carrier (British Airways, Air France, etc.) |
| Check U.S. airline route maps to see if they offer direct flights or code share flights to your foreign destination |
| Always consult Sponsored Programs Accounting if you think the trip you are planning qualifies as an exception BEFORE purchasing tickets |
Allowable ways to Travel:
- American Flag/U.S. Carrier - An Airline company registered and paying taxes in the United States
- Code Share Partner - A foreign air carrier that has presold seats or entire flights to an American carrier. Ticket will indicate the American carrier issued the ticket even though the flight is operated by a non-American carrier.
Topic: Cash Advance for Program/Projects in Remote Areas Where Banking is Not Available
When a program advance is issued, the recipient of the advance, the department and PI must agree to the following terms and conditions. Our experience with issuing program advances is to keep the activity as current as possible. Not doing so can lead to difficulty in record keeping and documenting expenditures. This is particularly pertinent when handling funds in foreign countries where work may take place for extended periods of time.
Once an advance has been approved and the funds dispersed, the PI and department have 60 days to reconcile the advance. Reconciliation is complete when receipts and bank statements have been reviewed, summarized and forwarded to Sponsored Programs Accounting to be posted against the grant. The summary provided must include:
- A list of all purchases made, each assigned a Tufts expense account code (5302, 5309, 5412, etc.).
- The beginning and ending balances with the foreign exchange rate.
- The beginning and ending balances must tie to the bank statement.
- The foreign exchange rate used must be documented if not indicated by the bank.
- Any ending cash variance must be accounted for when the reconciliation is turned in to SPA.
If a variance is unclear or not accounted for properly, Sponsored Programs Accounting will not post the expense activity presented in the reconciliation. Once the reconciliation is accepted, the appropriate grant will be charged for all expenses incurred. An advance is not reconciled until all these steps are complete.
Normally, there should not be more than one advance outstanding on a grant. If a request for a second advance is made before the first has been reconciled, the second advance may not be issued. On occasion, there may be extenuating circumstances which may warrant a second advance before the first advance is reconciled. Justification for a second advance must be documented in a memo or email to Sponsored Programs Accounting. The decision is made on a case by case basis by the Director of Financial Services and Sponsored Programs Accounting. To assure that all expenses are current, and to assure there is minimal difficulty in obtaining documentation in the field, a third advance will not be approved if there are two previous advances outstanding.
By following these guidelines it ensures that no documentation will be more than 90 days old at any given time. This up to date information is crucial for proper management of project finances and promises proper accounting and control in the event that questions arise from a funding agency or the internal/external auditors.
