AP 8-61c - Travel Process

Arapahoe Community College
Series 8 - Fiscal
AP 8-61c - Travel Process

Originated: June 13, 2025

Revised: June 13, 2025

Effective: July 1, 2025

References: State Board for Community Colleges and Occupational Education (SBCCOE) Board Policy (BP) 8-60, Delegation of Signature Authority; State Board for Community Colleges and Occupational Education (SBCCOE) Board Policy (BP) 8-61, Accounting and Internal Controls; Colorado Community College System (CCCS) Procedure (SP) 8-60a, Delegation of Signature Authority; Colorado Community College System (CCCS) Procedure (SP) 8-61c – Travel Procedure; State of Colorado Fiscal Rules;
State of Colorado Commercial Card Program;
 Mileage Reimbursement State Controller Policy;
 Taxability of State Travel Reimbursements;
 State Controller Travel Policy; 
Internal Revenue Service Regulation;
 Template Form on System Finance Webpage

Approved:

Stephanie J. Fujii, Ph.D.
President, Arapahoe Community College

PURPOSE

This Process is a reference document outlining the guidelines for required documentation for ACC-related business travel.
This Process contains pertinent information affecting employees, current through the date of its issuance.  BPs and SPs are subject to change throughout the year and are effective immediately upon adoption by the Board or System Chancellor, respectively. 
Employees are expected to be familiar with and adhere to BPs, SPs as well as College directives, including but not limited to this Process.
 
Nothing in this Process is intended to create (nor shall it be construed as creating) an express or implied contract or to guarantee employment for any term. The College reserves the right to modify, change, delete or add to this Process as it is deemed appropriate.  
To the extent that any provision of this Process is inconsistent with State or Federal law, State Board for Community Colleges and Occupational Education Policies (BPs) or Colorado Community College System Procedures (SPs), the law, BPs and SPs shall supersede and control. 
 
This process incorporates the requirements established in BP 8-60, BP 8-61, SP 8-60a, SP 8-61c, State of Colorado Fiscal Rules, State of Colorado Commercial Card Program, Mileage Reimbursement State Controller Policy, Taxability of State Travel Reimbursements, State Controller Travel Policy, Internal Revenue Service Regulation, and Template Form on System Finance webpage that apply and are referenced above.

SCOPE

Application

This Process applies to all travel-related payments made to employees, students, and vendors within Arapahoe Community College (ACC). This Process provides direction for processing travel costs associated with employees traveling with students, students traveling on their own for programmatic needs and Student Life, non-employees traveling to interview for employment with ACC, or non-employees/vendors traveling to attend programs and activities administered through ACC. 
 
All travel-related payments must be processed through Fiscal Services, regardless of the funding source.
 
Basis
 
Template forms can be found on the myACC portal (myACC portal). Some of the documents found in the link may be required for travel purposes. Documents include but are not limited to the following list:

• Travel Request Form (TRF)
• Out-of-State / Country Travel Request & Authorization Form.
• Waiver of Liability for Domestic/International Travel (Student Only).
• Emergency Contact List (Student Only).
• Travel Card Application
• Travel Expense Reimbursement Form

DEFINITIONS

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

PROCESS

Travel Authorization
Pre-Approval of Travel:
Travel is considered a sensitive and nonessential expenditure and can be easily perceived to provide a personal benefit, thereby warranting appropriate internal reviews and pre-approval of the travel and associated costs, plus close monitoring for budgetary purposes. It is expected that all travel costs incurred are reasonable, necessary, and provide benefit to ACC. 
 
Travel on behalf of ACC at no cost to ACC is required to have pre-approval through the requirements of this process for the purposes 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:

1. A Travel Request Form (TRF) is required for all travel. The following information must be provided on the TRF:
   • Business purpose
   • Location of travel (city/state)
   • Date(s) of travel
   • Name of traveler(s) (e.g., class or team roster, if applicable).
   • Org code to be charged
   • Authorizing signatures
   • Estimated costs for airfare, lodging, transportation, and other allowed travel expenses
     • Any requests for alternative arrangements due to personal preference are limited to reimbursement based on the most efficient and reasonable transportation cost available.
     • Estimates should be accompanied by backup documentation.
   • Calculation of expected per diem should include all meals for each day, however, per diem reimbursement will exclude any meals provided at the conference or event.
     
     The TRF must be submitted for approval and completed prior to registration and date of travel. The TRF must also have documented approval from the employee’s division Vice President, and the employee’s supervisor. All out-of-state travel must be approved by the employee’s College Business Officer or the College President. All out-of-country travel must be approved by the employee’s College Business Officer or College President and the System Office Vice Chancellor of Administration and Finance.
     Any in-state and out-of-state travel by a President must be approved the Vice Chancellor of Administration and Finance.
2. For grant-funded travel by an employee, contact acc [dot] fiscalgrants [at] arapahoe [dot] edu for more information.
3. Waivers of Liability and emergency contact information must be provided by employees traveling with students or students traveling as employees. The employee traveling with the students must obtain the completed student liability waivers and the student emergency contact information and retain it until the travel is completed. 

Student Employee Overnight or Single-Day Travel and Student Travel:
A student traveling as an employee or a student traveling for programmatic and/or Student Life purposes must submit the following documentation:

1. Student employees or students traveling for programmatic and/or Student Life purposes must submit a TRF for both in-state and out-of-state travel.
2. 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.
3. The TRF must be submitted for approval and completed prior to registration and date of travel. The TRF must also have documented approval from the student employee’s division Vice President or approved by the appropriate division’s Vice President. All out-of-state travel must be approved by the College Business Officer or the College President. All out-of-country travel must be approved by the College Business Officer or College President and the System Office Vice Chancellor of Administration and Finance.
4. Payment of travel expenses to students is considered a taxable transaction, as it is not covered by CCCS’s Accountable Plan.

Non-Employee / Vendor Travel:
Certain programs and activities administered through ACC require travel by parties not employed by ACC and, therefore, are not covered under CCCS’s Accountable Plan. These programs and activities would include non-paid speakers, Board members, and interview candidates. A TRF and other forms may be requested by an employee for payment of travel for non-employees which is fully taxable to the vendor. 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.
 
A non-employee traveling for ACC must submit the following documentation:

Travel Expenses and Travel Cards

Student Request for Travel Advance (Foreign Travel Only):

Travel advances are the advance of funds to a student 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 and College Business Officer. 

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 this request as well as a completed W-9 form from the student. Request for advance must reach ACC Accounts Payable at least 2 weeks prior to travel departure. A check will be provided to the student on the Thursday of the week prior to departure. Coordination with Accounts Payable is required for the student to pick up the check. 

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 for repayment of travel advances with the Accounts Payable department is required within ten (10) business days after returning from travel. Students may settle travel advances by completing the Travel Expense Reimbursement 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 student 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 (Travel Card) for Travel Options Available to Employees, with Supervisor Approval: 

Once employees are approved for travel, there are two types of commercial cards available for payment of employee travel expenses:

1. ACC Travel Card –- These may be requested for a permanent employee who travels frequently and/or who has responsibility for booking travel (lodging, airfare, and commercial transportation) on behalf of other authorized travelers. Generally, Travel Cards may not be used to pay for meals with the exception of employees purchasing group meals with students in which case a Fiscal Rule Waiver form must have been obtained from the State Controller’s Office. To receive an ACC Travel Card, employees must submit a Travel Card Application (TC Application) and sign the “Travel Cardholder Agreement” form after mandatory training has been completed with the Purchasing Department. Training will cover the process for reconciliation, audit, and violation action for the centrally billed travel cards, similar to the requirements of the Procurement Card (P-Card). Completed Travel Cardholder Statements are due to Fiscal Services no later than the 5th of each month.
2. Ghost Card – This is a type of card account whereby an account number is issued or provided to a specific supplier for the payment of purchases made by ACC employees. ACC’s Ghost Card is managed through the Purchasing Department and can only be used with active State Price Agreement vendors for rental car reservations. 

P-Cards can only be used for conference or event registration fees. Follow standard purchasing processes.

Reimbursable Travel Expenses

Scope of Employee Travel Reimbursement: 

Employees may be reimbursed for the following travel expenses:

1. Lodging - Travelers may be reimbursed for the 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 an itemized invoice is required. No reimbursement will be given for stay at personal residences or for commercial bookings through third parties (i.e., Vacation Rental by Owner (VRBO), Airbnb, etc.).
2. Meals and Incidentals - Per Diem for Employee Overnight Travel
   • ACC reimburses the standard per diem rate and not actual costs per State Fiscal Rule 5-1.
   • Employees at conferences and trainings where the meal is provided and is considered sufficient by the traveler, must show a reduction to per diem requested. Employees cannot get a meal and get per diem if a meal was covered at a conference or training.
   • Employees traveling away from home overnight are reimbursed 75% of the destination city’s per diem rate, including incidental expenses, for the day of departure and 75% of the departing city’s per diem rate, including incidental expenses, on the day of return.
   • Per diem does not need to be supported by a receipt. Per diem is used in place of actual meal costs for administrative ease.
   • Tips cannot be claimed separately on a reimbursement request.
     • Tips paid to porters, baggage carriers, bellhops, hotel housekeepers, and skycaps for airport check-in during individual travel are included in the incidental expense per diem.
     • Tips paid in conjunction with individual meals are included in the standard meal allowance.
     • Tips for commercial transportation, such as taxi and shuttle drivers, shall be reimbursable as part of and shall be included in the cost of transportation. Tips are reimbursed at a maximum of 20% of the transportation cost.
3. Meal Reimbursement for Employee with Students Overnight Travel
   • Employee with students –- Employees that have meals with students are reimbursed for actual costs capped at per diem.
   • Tips paid in conjunction with group meals with students are reimbursed at a maximum at 20% of meal cost.
4. 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.
5. Airfare and Fees
   • Airfare should be purchased through designated travel agencies of state price agreements (FROSCH). Travelers shall use the most advantageous airline based on cost, time, and schedule.
   • Baggage fees shall be reimbursed if not included in the airfare.
   • The following may be reimbursed when pre-approved:
     • Fees not included in the airfare.
     • Seats with extra leg room and assigned seats if there is a justifiable reason.
     • 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 such as early boarding fees, first 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 ADA accommodation, and it is pre-approved.
       
       Documentation of airline travel costs should be submitted with the travel expense reimbursement request.
6. Personal Vehicles and Mileage Reimbursement - Mileage is reimbursed for business travel based on actual miles from the traveler’s residence to the traveler’s temporary place of work, less the traveler’s normal commute to work. Travel for business purposes includes conferences, meetings, training sessions, etc. Traveler must provide documentation, such as online web mapping (Google Maps or MapQuest), of the business travel mileage and the traveler’s normal home to work commute, when necessary. If an employee travels within the metropolitan area from one work location to another work location for business purposes, ACC may reimburse the employee for mileage only. A minimum threshold for mileage must exceed two miles for travel within a metropolitan area for administrative efficiency.
   • If an employee travels outside the metropolitan area for business purposes and the employee is considered to be traveling away from home (see Appendix A “Metropolitan Area” and “Traveling Away from Home”), ACC may reimburse the employee for mileage, meals, and lodging.
   • Distinction: When an employee travels from/to their personal home and regular work location, this is considered commuting, and ACC shall not reimburse the employee for these travel expenses.
   • Example: The distance between the traveler’s home and the business travel location is 35 miles, the traveler’s normal commute is 15 miles, the traveler’s reimbursement of mileage is 20 miles (35 miles – 15 miles = 20 miles).
7. Fleet Vehicles and Rental Cars - Travelers are encouraged to use Colorado State fleet vehicles when they are available and meet the needs of the traveler. Contact State Fleet Management for Fleet's Motor Pool rental instructions. 
   Travelers shall use state price agreements 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 used for the automobile rental, the traveler shall purchase liability insurance in the amount of $1,000,000 through the automobile rental company. If there is a business purpose for the use of a rental vehicle rather than a fleet car, and the purchase of additional insurance is required by State Risk Management, then the cost of the additional insurance is reimbursable.
   • A traveler shall submit receipts for rental vehicles as documentation of the expense and shall be reimbursed for the actual costs of rental vehicles. Personal liability insurance is not a substitute. Various upgrades provided at extra cost by vehicle rental companies are not reimbursable.
   • The Ghost Card is used for automobile rental reservations for another individual and using one of the State Price Agreements. The card being used must be registered with the awarded auto rental agency. This process allows rentals to be placed on a Ghost Card without having the card present at the time of rental, while ensuring all associated contract terms and conditions apply. Contact the Purchasing Department for more information.  
   • Fuel for fleet vehicles must be paid on the State fleet card. Fuel purchased for rental vehicles will be reimbursed at actual costs with itemized receipts.
8. Taxi, Shuttle, and Ride Share
   Travelers may require transport, such as taxi, shuttle, or ride share, when traveling away from home on business. Gratuities not to exceed 20% can be included in the cost of this transportation and a receipt will be required for reimbursement.
9. Bus, Passenger Rail, and Mass Transportation
   In certain instances, chartering a bus or procuring group transportation is necessary and allowable for reimbursement when pre-approved and reasonable.
10. Programmatic and/or Student Life Related Entertainment with Students
    Entertainment costs must be pre-approved on TRF. 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 are not reimbursable and not chargeable on Ghost Cards or centrally billed cards:

1. Alcohol
2. Entertainment expenses (personal entertainment, magazines, hotel in-room movies, etc.)
3. Political expenses
4. Travel insurance, including any additional or supplemental trip or rental vehicle insurances
5. TSA pre-check, global entry, or priority seating fees
6. Traffic fines and parking tickets
7. Personal expenses that are primarily of benefit to the traveler and not directly related to the business travel
8. Roadside assistance
9. Upgrades, such as upgraded seat assignments, rental car upgrades, lodging upgrades, etc. unless there is a justifiable business reason that is documented.
10. Meals for single-day travel

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 
 
Travel Expense Reimbursement Form:

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

• Amount – The amount of each separate expenditure incurred while traveling, such as the cost of transportation or lodging
• Travel Dates – Dates of departure and return from the business travel
• Home Campus location and traveler’s home address
• FOAP information
• Place – Destination or locality of travel, described by name of city or town or other similar designation
• Purpose – Reason for travel or a description of the business being conducted during the travel
• Additional supporting travel documentation including the approved TRF, receipts, agenda, GSA per diem, etc.
• Signed certification by the traveler and org owner authority. 

Receipt Requirement:

All employee travel-related expenses, 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 for which there are no receipts will need approval by the employee’s Division Vice President.

Scope of Student Employee Travel and Student Travel 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. 

Travel Reimbursement Request Process

Reimbursement for Employee Travel:

Upon completion of travel, the traveler must submit a Travel Expense Reimbursement Form, which will be reviewed for the following:

1. Timing - For full reimbursement, the request must be submitted no later than 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 90 days from the last day of travel will not be reimbursed per State Fiscal Rule 5-1.
2. Appropriate expenditures – The ORG owner is required to review expenditures and approve where appropriate.
   • If the amounts requested for reimbursement are acceptable and do not exceed the Travel Request Form (TRF) within a 10% overage threshold, no further reviews are required, and reimbursement will be approved and processed.
   • If final travel costs exceed the TRF, additional review from the ORG owner is required. 

Reimbursement for Student Employee Travel: 

Students traveling as employees for purposes of ACC employment must be treated consistently with employee travel guidelines. Upon approval, student employees will receive reimbursement for travel expenses and the reimbursement will not be taxable if submitted within the required timeframe.

Reimbursement for Student Travel: 

Students traveling for programmatic or Student Life purposes will be reimbursed to the student after travel. This payment will be considered 1099 eligible. 

Reimbursement for Non-Employee and Vendors:

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

Revising this Process

ACC reserves the right to change any provision or requirement of this Process 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 - State issued payment cards including procurement cards and travel cards (including Ghost Cards).

Commercial Card Program - All card (Procurement, Travel) accounts and services provided to the State and participating entities by a bank.

Employee - Individuals employed by ACC. 

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

Foreign Travel -Travel to any out-of-country destination not included within the definitions of In-State Travel or Out-of-State Travel.

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 ACC employees.

Incidental Expenses - Tips given related to travel expenses (e.g., porters, baggage carriers, bellhops, hotel housekeepers, 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 accommodation 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, the 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. 

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 procurement card is a corporate liability card, centrally billed, tax exempt and used for small purchases ($5,000 or less) of general merchandise and services as governed by state law. 

Reimbursement Request - A request for reimbursement of travel expenses submitted by a traveler.

Single-Day Travel - Travel completed wholly within a single day. Requires a travel request form unless the travel falls within normal job responsibilities. An employee who is required to regularly visit off-campus locations as part of their regular job responsibilities only needs to submit a travel reimbursement request for mileage reimbursement and additional expenses up to $50 after the travel. An employee incurring additional expenses beyond mileage and greater than $50 does need to submit a travel request form.

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 ACC and authorized to travel on ACC business.

Student Traveler - Student authorized to travel for programmatic and/or Student Life purposes. 

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 employees 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 centrally billed (corporate liability, tax exempt).

Traveler - An employee who receives required approvals to travel on ACC business.

Traveler's Regular Work Location - The primary location where the traveler is assigned to work, including the entire metropolitan area of the traveler's regular work location. 

Traveler's Residence - The location where the traveler maintains their primary home.

Traveling Away from Home - A traveler is traveling away from home and considered in travel status if the traveler's duties require them to be away from their regular work location 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.