SP 8-61c – Travel Procedure

SP 8-61c

APPROVED: November 1, 2005
EFFECTIVE: November 1, 2005
REVISED: July 1, 2020
RENUMBERED: July 1, 2020
REVISED: June 11, 2025

REFERENCE(S): Board Policy (BP) 8-60, Delegation of Signature Authority; Board Policy (BP) 8-61, Accounting and Internal Controls; System Procedure (SP) 8-60b, Delegation of Signature Authority; State of Colorado Fiscal Rules; State Controller Travel Fiscal Rules; State Controller Commercial Card Program; Internal Revenue Service Regulation; Template Forms on System Finance Webpage

APPROVED:

/ Joe Garcia /
Joseph A. Garcia, Chancellor

Application

This procedure applies to all travel-related expenses by and payments made to employees, students, and vendors within the Colorado Community College System, including its Colleges (CCCS or System). All such payments must be processed through the System Office’s financial records, regardless of the funding source.

Basis

This purpose establishes travel processes and required documentation for employees, including student employees, who request, approve, and reimburse expenses incurred for CCCS-related business travel in accordance with Board Policy (BP) 8-60 and BP 8-61. In addition, this procedure provides direction for processing travel costs associated with employees traveling with students, students traveling on their own for programmatic needs and/or student life, non-employees traveling to interview for employment with the System, or non-employees and vendors traveling to attend programs and activities administered through the System.

Template forms and required travel documents can be found on the CCCS employee internal website, under the Finance section. Travel documents include, but are not limited to, the following list:

Colleges may have additional required documents, as deemed necessary.

Definitions

For definitions applicable to this procedure, refer to Appendix A.

Procedure

Travel Authorization
Pre-Approval of Travel:
Travel is considered a sensitive expenditure and is commonly nonessential which may be perceived to provide a personal benefit, thereby warranting appropriate internal reviews and pre-approval of the travel and associated costs, including close monitoring for budgetary purposes. It is expected that all travel costs incurred are reasonable, necessary, and provide benefit to CCCS.

Travel on behalf of CCCS at no cost to the System is required to have pre-approval and follow the guidance of this procedure for the purpose of liability and accountability of time.

Employee Travel:
The following chart outlines what documentation is required from an employee prior to travel, depending on the scope of the employee’s travel. Documentation for meetings, conferences, and/or events must include registration costs, dates, location, and an agenda.

*For single day travel, documentation is required as part of the Pre-Travel Authorization Request Form. However, if travel expenses are for mileage only, estimate before travel is not needed.

A Pre-Travel Authorization Request Form or supervisor approval is required for all travel. If a College chooses to create their own form, it must include:

The Pre-Travel Authorization Request Form must be submitted to the College or System Office signature authority for approval and completed prior to registration and date of travel. The Pre-Travel Authorization Request Form must also have documented approval from the College employee’s division Vice President, or the Vice Chancellor for Finance and Administration for System Office employees, and the employee’s supervisor, if different from the signature authority. All out-of-state and out-of-country travel must be approved by the employee’s College President, or the Vice Chancellor for Finance and Administration for System Office employees.

Any in-state travel by a College President must be approved by another member of the College’s executive team and all out-of-state or out-of-country travel by a College President must be approved by the Chancellor or Vice Chancellor for Finance and Administration.

Any grant-funded travel by an employee must also have documented authorization by the grant approving authority for allowability under the grant.

Any requests for alternative arrangements due to personal preference are limited to reimbursement based on the most efficient and reasonable transportation cost available.

Waivers of Liability and emergency contact information are to be provided by employees traveling with students or students traveling as employees. An employee must certify that the student liability waivers and the student emergency contact information will be collected and retained.

Student Travel:
A student traveling as an employee, whether overnight or in a single day, and students traveling for programmatic and/or student life purposes must submit documentation as outlined in the chart. Documentation for conferences and/or events must include registration costs, dates, location, and an agenda.

Student employee travelers must submit a Pre-Travel Authorization Request Form for both in-state and out-of-state travel, in the same manner as a College or System Office employee.

Students traveling for programmatic and/or student life purposes should submit a Pre-travel Authorization Request Form, approved by the appropriate division’s Vice President and the Vice President for Finance and Administration.

The waiver of liability, emergency contact list, estimate of cost, proposed travel itinerary, and event information must be submitted by both the student employee and student traveler to the approving authorities.

Payment of travel expenses to students is considered a taxable transaction, as it is not covered by the System’s accountable plan.

Non-Employee and Vendor Travel:
Certain programs and activities administered through CCCS require travel by parties not employed by CCCS and, therefore, are not covered under the System’s accountable plan. These programs and activities would include Board members, non-paid speakers, and interview candidates. A Pre-Travel Authorization Request Form and other forms may be requested by an employee for payment of travel for non-employees. Where payment for travel of a vendor is being requested, a contract and/or purchase order is required as set forth in State Fiscal Rules and is fully taxable to the vendor.

A non-employee traveling for CCCS must submit the following documentation:

* Board member, nonpaid speaker, interview candidates, etc.
^ Paid speakers, etc.

Travel Expenses and Travel Cards
Employee Request for Travel Advance:
Travel advances are the advance of funds to an employee traveler for approved travel expenses. Travel advances are approved on a case-by-case basis and must be approved by the appropriate division Vice President for College employees or the Vice Chancellor for Finance and Administration for System Office employees. Requests for a travel advance must reach Accounts Payable at least two (2) weeks prior to travel departure. An advance will be direct deposited to the employee’s account on the Thursday of the week prior to departure.

A travel advance may be requested for 75% of eligible per diem, up to the $2,500 statutory limit. Please include the per diem calculations with the request. The scope of approval for a travel advance must be documented in accordance with expectations outlined in the Office of the State Controller’s Travel Policy for Advance Payments. Approval should be documented prior to the first day of travel and with sufficient time for processing the advance through Accounts Payable.

The settlement of travel advances with the Accounts Payable department is required within ten (10) business days after returning from travel. Employees may settle travel advances by completing the Travel Expense Form and attaching itemized receipts with all necessary documentation. Failure to settle a travel advance within the specified timeframe will result in recognition of the advance as taxable income to the employee and revocation of the privilege for receiving future advances. Travel reimbursements must be reduced by any advances made and meet the documentation standards required.

Commercial Cards for Travel:
With supervisor approval, there are three types of commercial travel card options available to employees for payment of their travel expenses:

Administrative or program costs necessary to purchase while in travel status, such as purchase of any office supplies, copies, or business-related postage, should be paid for using a P-Card, as these are not considered travel costs. Follow standard purchasing processes.

Reimbursable Travel Expenses
Employee Travel Reimbursement:
Employees may be reimbursed for the following travel expenses:

Lodging — Traveler may be reimbursed for actual costs of commercial lodging. The first night reserve/advance hotel charge may be reimbursed prior to travel, when advance payment is required by the hotel. Proof of payment and itemized invoice is required. No reimbursement will be given for stay at personal residences or of commercial bookings through third parties (e.g., Vacation Rental by Owner (VRBO), Airbnb, etc.).

Meals and Incidentals — Employee travelers will be reimbursed based on the standard per diem for overnight travel

Meals with Student Travels — Employees who have meals with students during overnight travel are reimbursed for actual costs capped at per diem, rather than per diem for that employee, under the same reimbursement request as the students.

Tips — Travelers cannot claim tips separately on a reimbursement request.

Airfare and Fees — Airfare should be purchased through designated travel agencies of state price agreements but may be purchased directly when necessary and/or more advantageous. Travelers shall use the most advantageous airline based on cost, time, and schedule.

The traveler shall be reimbursed for fees not included in the airfare only if pre-approved. This includes reimbursement of one carry-on bag plus one checked bag, if charged by the airline. Luxury items and upgrades such as early boarding fees, first/business class, trip cancellation insurance, etc., will not be reimbursed. Seats with extra legroom shall only be reimbursed if there is a justifiable reason, such as an ADA accommodation, and it is pre-approved.

Documentation of airline travel costs must be submitted with the travel expense reimbursement request.

Transportation — A traveler shall be reimbursed only for the dollar equivalent of the most economical means of transportation available to the traveler that satisfactorily accomplishes state business. Reimbursement shall be limited to the actual cost of commercial transportation.

Personal Vehicles and Mileage Reimbursement — Mileage is reimbursed for business travel based on actual miles from traveler’s work or from the traveler’s home, less the traveler’s normal commute to work. Travel for business purpose includes conferences, meetings, training sessions, etc. Traveler must provide documentation, such as online web mapping, of the business travel mileage and the traveler’s normal home to work commute, when applicable.

Fleet Vehicles and Rental Cars — Travelers are encouraged to use state fleet vehicles when they are available and meet the needs of the traveler, unless the traveler’s College has a more restrictive practice.

Travelers shall use state price agreements and their Travel Card for automobile rentals in order to ensure adequate liability insurance coverage, unless the price agreement does not meet the needs of the traveler. For instances where a state price agreement is not available for the automobile rental and/or they do not have a Travel Card, the traveler shall purchase liability insurance in the amount of $1,000,000 through the automobile rental company. Personal liability insurance is not a substitute. If there is a business purpose for the use of a rental vehicle rather than a fleet vehicle, and the purchase of additional insurance is required by State Risk Management, then the cost of the additional insurance is reimbursable.

Taxi, Shuttle, and Ride Share — Travelers may require transport, such as taxi, shuttle, or ride share, when traveling for business. Gratuities, not to exceed 20%, can be included in the cost of this transportation and a receipt will be required for reimbursement.

Bus, Passenger Rail, and Mass Transportation — Public and mass transportation for business travel may be allowed and reimbursed at the actual cost with a receipt. In certain instances, chartering a bus or procuring group transportation is necessary and allowable for reimbursement when pre-approved and reasonable.

Programmatic and/or Student Life Entertainment with Students — Entertainment costs must be approved in advance on a Pre-Travel Authorization Request Form. Entertainment costs are only allowable when in travel status with students and may include tickets, tours, and other activities that align with the program or curriculum for which the students are traveling.

Non-Reimbursable and Non-Chargeable Items:
The following expenses incurred while in travel status are not reimbursable and not chargeable on ghost cards, centrally billed cards, or p-cards:

Certain other limitations and exceptions exist and a more complete list of reimbursable and non-reimbursable items is noted in State of Colorado Fiscal Rule 5-1.

Receipt Requirement:
All travel-related expenses greater than $25, except for per diem, require a receipt for reimbursement or support for payment on a travel card. If a receipt cannot be obtained, written notification by the traveler should be prepared documenting the details of the expense and why the receipt could not be obtained.

All requests for reimbursement or support for travel card transactions that exceed $25, for which there are no receipts, will need approval by the Vice President for College employees or the Vice Chancellor for Finance and Administration for System Office employees.

Student Employee Travel and Reimbursement:
The scope of what can be paid to students traveling as employees is the same as what is outlined under the “Employee Travel Reimbursement” section.

Students traveling for programmatic or student life purposes can be paid taxable stipends based on consideration of estimated or actual costs incurred by the student. For example, if payments are intended to offset meal costs, they cannot exceed the individual meal per diem paid to employees.

Travel Reimbursement Request Process
Reimbursement for Employee Travel:
Upon completion of travel, the traveler must submit a Travel Reimbursement Request form, which will be reviewed for and approved based on the following:

Timing — For full reimbursement, the request must be submitted no later than sixty (60) days from the last day of travel. Any reimbursement requests submitted beyond 60 days from the last day of travel will be considered taxable income to the employee, if reimbursed. Any reimbursement requests submitted after ninety (90) days from the last day of travel will not be reimbursed, per State Fiscal Rule 5-1.

Expenditures —The employee’s supervisor and the delegated signature authority, if different, are required to review expenditures and approve where appropriate.

Travel Expense Form – Reimbursement Request:
A Travel Expense Form must be used for the purposes of reimbursement. The following information must be included on the form:

Additional supporting travel documentation, such as receipts, must accompany the reimbursement request form.

Reimbursement for Student Employee Travel:
Students traveling as employees for purposes of CCCS employment are covered under the System’s accountable plan and must be treated consistent with employee travel guidelines. Upon approval, student employees will receive reimbursement for travel expenses and will not be taxable if submitted within the required time frame.

Reimbursement for Student Travel:
Students traveling for programmatic or student life purposes are not covered under the System’s accountable plan and may receive a stipend if the travel request is approved. This payment will be considered 1099 eligible (taxable). Approval should be documented in the Pre-Travel Authorization Request Form prior to the first day of travel and with sufficient time for processing an advance stipend through accounts payable or otherwise will be reimbursed to the student after travel.

Reimbursement for Non-Employee and Vendors:
When non-employee or vendor travel is negotiated as part of a contract or statement of work, such as paid speakers or other hired independent contractors, an invoice should be generated from the vendor. The invoice should include their personal services fees and the total of travel costs. These non-employee payments may be subject to a 1099 and are taxable.

Revising this Procedure

CCCS reserves the right to change any provision or requirement of this procedure at any time and the change shall become effective immediately.

APPENDIX A
Definitions

“Accountable Plan”: A plan that follows IRS regulations for reimbursing employees for business expenses in which reimbursement is not counted as income.

“Approving Authority”: An employee who has authority to approve travel for state business and related matters.

“Commercial Card”: A State issued payment card including procurement cards, travel cards, and ghost cards.

“Commercial Card Program”: All commercial card accounts and services provided to the State and participating entities by the bank to the State.

“Employee”: Individuals employed by CCCS.

“Expenses Incurred for the Benefit of CCCS”: Expenses incurred that enable an employee or official to perform assigned duties or enable CCCS to carry out responsibilities required by law.

“Ghost Card”: Type of card account whereby an account number is issued or provided to a specific supplier for the payment of purchases made by CCCS employees.

“Incidental Expenses”: Tips given related to travel expenses (e.g., porters, baggage carriers, bellhops, hotel maids, skycaps for airport check-in, etc.).

“In-State Travel”: Travel within the State of Colorado and to the immediate area outside the state that is a necessary part of an otherwise “in-state” trip.

“Lodging”: Any commercial accommodations available or offered for use for which a rate schedule has been established and payment is required, as described in the State Controller Travel Policies.

“Metropolitan Area”: A region including a city and the densely populated surrounding areas that are socially and economically integrated. For the State of Colorado, metropolitan area shall be defined as the 50-mile radius surrounding the traveler’s regular work location, regardless of the location of the traveler’s residence.

“Official Function / Student Function”: A meeting, conference, meal, or other function that is hosted by a College President, the Chancellor, or a representative, attended by state employees, college students, and/or guests and held for official state business or programmatic purposes and is considered reasonable and necessary.

“Out-of-Country Travel”: Travel to any foreign destination not included within the definitions of In-State Travel or Out-of-State Travel.

“Out-of-State Travel”: Travel within the United States, other than in-state travel, including travel to the District of Columbia, Alaska, or Hawaii.

“Per Diem”: An allowance for payments to employees made each day in travel status as required by fiscal rules.

“Price Agreement”: A state contract between the Department of Personnel and Administration, State Purchasing and Contracts Office, and a contractor, which allows state agencies and institutions of higher education to order goods or services from the contractor, pursuant to the terms of the price agreement, by issuing a purchase order, task order, or other approved order form.

“Procurement Card (P-Card)”: A corporate liability card, centrally billed, tax exempt, and used for small purchases (under $5,000) of general merchandise and services as governed by state law.

“Regular Work Location”: The primary location where the traveler is assigned to work.

“Reimbursement Request”: A request for reimbursement of travel expenses submitted by an employee traveler.

“Residence”: The location where the traveler maintains their primary home.

“Single Day Travel”: Travel completed wholly within a single day..

“State Business”: Official state business or other duties undertaken for state purposes and for the benefit of the state.

“Student Employee Traveler”: Students working hourly or as work-studies within CCCS and authorized to travel on CCCS business.

“Student Traveler”: Student authorized to travel for programmatic and/or student life purposes.

“Student Stipend”: Payments made directly to students to support or defray expenses (1099 reportable).

“Temporary Work Location”: A location whereby employment continues for no more than a period of one year at that location. If terms of employment require an employee to work consistently beyond one year in two separate locations, neither location is considered temporary.

“Travel Card”: Card for travel-related purchases that may be individually billed (individual or joint and several liability, not tax exempt) or centrally billed (corporate liability, tax exempt).

“Traveler”: An employee who receives required approvals to travel on CCCS business.

“Traveling Away from Home”: When the traveler’s duties require them to be away from their regular work location and outside their metropolitan area overnight or within a single day substantially longer than an ordinary day’s work (at least 14 hours). For travel within a single day, the traveler needs to sleep or rest to meet the demands of the traveler’s work while away from their regular work location.

“Vendor”: Third party paid under contract, which may include costs incurred for travel.