Policy: 201.H-Travel: Lodging

Policy: 201.H-Travel: Lodging
Date: 01/20/04 (Updated 07/01/2008)

Statement of Policy:

All lodging claims must be supported by an original, itemized receipt. Photocopies or faxed copies may be acceptable in exceptional circumstances when properly justified in writing.
Reimbursement is limited to the single rate for a standard single room. Employees of the same sex traveling together are encouraged, whenever feasible, to share lodging accommodations. If a room is shared by employees, the reimbursement may be divided equally. If the claim is paid by one person, the name of the other individual(s) sharing the room must be provided.
The maximum amount reimbursable per day for lodging in other than high cost cities shall be $70, excluding tax. The maximum amount reimbursable per day for lodging in Milwaukee, Racine and Waukesha Counties shall be $80, excluding tax.
Any amount in excess of the maximums must be accompanied by a receipt and an explanation of the reasonableness of such expense. Maximums may be exceeded when unavoidable additional expenses, i.e., additional ground transportation costs, would be incurred by trying to adhere to the maximum resulting in a higher cost.
An employee may stay at the conference site where lodging exceeds the maximum on the basis that it enables the employee to gain professional benefits due to interaction with other attendees. In such situations, documentation corroborating that the site selected is the conference hotel is required. The employee's selection of a hotel from a menu of properties recommended by the conference organizer is not in itself sufficient justification for exceeding the lodging maximum.
Corporate, educational and government rates are available at many hotels/motels. Employees should, whenever possible, use contract properties and should request the lowest applicable rate available when making reservations. Except in unusual circumstances, which must be justified in writing, an employee will be held personally responsible for additional costs for failure to cancel a guaranteed reservation or comply with posted checkout hours.
UW employees traveling in-state on official business are exempt from payment of state and local taxes on meals and lodging. Employees should avoid the tax on hotel/motel rooms, (it is not recommended this procedure be used for individual meal expenditures,) by providing the hotel/motel clerk with written documentation which states that s/he is traveling on UW business.
An employee who is required to remain in one location for an extended period is expected to find lodging at reasonable weekly/monthly rates. Consideration should be given to use of apartments or private homes if the cost is more economical. In those situations, the cost of normal utilities, i.e., gas, heat, electricity, monthly local phone service including installation, etc., are reimbursable.
Employees are expected to commute during the same day when the site of UW business is within 50 miles of their home or headquarters. Only for extenuating circumstances and with proper written justification and approval of the employee's supervisor may lodging costs within 50 miles be reimbursed.
Lodging for UW-organized meetings and conferences held primarily for participation by UW employees shall not exceed the lodging maximum.
Expenses for lodging at facilities which are not licensed as a hotel, motel, campground or tourist rooming house are generally not reimbursable. Exceptions may be granted by the supervisor when there is a substantial cost benefit to the UW. A receipt for a nominal amount and an explanation should be attached to the TER.
Lodging expenses should be paid by the employee. Payment of lodging by the UW on behalf of the employee may only be allowed in situations where it is required by the vendor or when there is potential for significant tax savings because of a long length stay or a large number of travelers, and with approval of the institution controller or designee. Adequate controls must be in place to prevent charges for no-shows, personal items and duplicate claims.
Tips and gratuities to hotel employees are reimbursable up to $2.00 per night stay. Claims for higher amounts must be justified and supported by receipts.

State employees are exempt from paying sales tax in Wisconsin on lodging and should avoid such by furnishing retailers with written documentation stating they are traveling on government business. In the event the employee must pay taxes, the taxes will also be reimbursed.

TAX - Please use the Travel Authorization and Tax Exemption Letter to avoid paying tax on Wisconsin lodging. This is to be used with the "Sales and Use Tax Exemption Certificate" card. Please contact Pre-Audit staff to obtain a supply of these cards. The UW does not pay for advance deposits for lodging for UW employees unless proper justification warrants it. Payment of lodging by the UW on behalf of the employee may only be allowed in situations where it is required by the vendor or when there is potential for significant tax savings because of a long length stay or a large number of travelers, and with appropriate approvals.

Related Procedure(s):

Who should know this policy?

Deans, Directors, employees who travel and staff who prepare travel reimbursements

Related Documents:

Travel Index