Expense Type Descriptions The Expense Type is the specific classification of expense line items entered on an expense document. Travel Authorizations (TAs) and Expense Reports (EXs) are considered expense documents in SFS. Expense Type is a required field found in the details section of the expense document entry screens. This job aid describes each available Expense Type. Expense Type Quick Reference Guide Expense Type Description Taxable? Additional Airline Fees Additional fees associated with airline travel, e.g., checked baggage Agent Fees Bulkload (ontax) Bulkload (Tax) Fees paid to travel agents for booking trips Bulkload transactions only to indicate a non-taxable expense Bulkload transactions only to indicate a taxable expense Commercial Air Travel Costs for commercial airline fares Conference Cost of Supplies/Materials Fuel for Travel Hospitality Costs Internet/Phone Fees Costs associated with conferences, seminars, conventions, etc. Costs associated with purchase of work related supplies or materials Gasoline purchases associated with a state or rental vehicle Costs associated with meeting room rental, refreshments, etc. Business related expenses for phone or internet fees Judcl Supl Fund (on Tax) For use by the Unified Court System Recpted Lodging Mass Transit Reimbursement of actual lodging costs based on county of lodging, receipt required Reimbursement of travel costs when using mass transit, e.g., bus,
Expense Type Description Taxable? subway, etc. Membership Costs Mileage- Alternate Rate Mileage -Personal Aircraft Mileage - Automobile Mileage -Motorcycle Mileage- Transport Client Mileage - Transport Goods Reimbursement of costs associated with membership to work related groups or organizations The lesser amount of reimbursement when the more costly transportation option is chosen Mileage reimbursement for use of private aircraft Mileage reimbursement for use of personal automobile Mileage reimbursement for use of personal motorcycle Mileage reimbursement to travelers who are required to use their personal vehicles to transport clients or residents Mileage reimbursement to travelers who are required to use their personal vehicles to transport building or construction materials Misc Travel Expenses Miscellaneous travel expenses Parking Fees Reimbursement of parking fees Recpted Day Brkfst PDiem-Unrecpted Day Brkfst Recpted Day Dinner Reimbursement for breakfast while on a day trip and leaving at least one hour before normal work start time for which receipts are provided $5 reimbursement for breakfast while on a day trip and leaving at least one hour before normal work start time for which receipts are not required Reimbursement for dinner while on a day trip and returning at least two
Expense Type Description Taxable? hours after normal work end time for which receipts are provided PDiem- Unrecpted Day Dinner PDiem-Pub Official Day PDiem- Escort Lunch Inmate/Client Brkfst Inmate/Client Dinner Inmate/Client Lunch PDiem-Ovrngt Extra Brkfst PDiem-Ovrngt Extra Dinner PDiem-Ovrngt Meals PDiem-Pub Official Ovrngt $12 reimbursement for dinner while on a day trip and returning at least two hours after normal work end time for which receipts are not required A fixed per diem amount for reimbursement of meals and incidental expenses incurred on a day trip to Commissioners and certain Senior Officials $3.50 reimbursement for escorting inmates/clients between 11:00am and 1:00pm Reimbursement of inmate/client breakfast Reimbursement of inmate/client dinner Reimbursement of inmate/client lunch Reimbursement for an additional breakfast when staying overnight and leaving at least one hour before normal work start time Reimbursement for an additional dinner when staying overnight and returning at least two hours after normal work end time Reimbursement for per diem amount of dinner and breakfast when staying overnight A fixed $75 per diem for reimbursement of meals, lodging and incidental expenses to nonsalaried Public Officers
Expense Type Description Taxable? PDiem-Unrecpted Ovrngt A fixed per diem amount based on location for reimbursement of meals, lodging and incidental expenses for which receipts are not required Postage Costs Reimbursement of postage expense Moving Expenses ( ontax) Moving Expenses (Tax) Subscriptions Taxi/Car Service Reimbursement of moving expense when relocation is necessary due to employment, transfers, reassignments, or promotions Taxable amount of moving expense when relocation is necessary due to employment, transfers, reassignments, or promotions Costs associated with subscriptions, publications, etc. Reimbursement of taxi and/or car service expense Tolls Paid Reimbursement of tolls paid Train Tickets Used to reimburse train travel Train Tickets - Prepaid Indicates use of a prepaid train ticket Training/Education Training and/or education expense Tuition reimbursements over $5,250 annually Uniform Allowance Allowance for uniforms required to perform job duties on-m/c who don t provide receipts Vehicle Rental Reimbursement of rental vehicle Weekend Allowance Additional reimbursement over per diem for weekend travel in accordance with bargaining agreements Lodging (for UCS) Lodging for Unified Court System
Expense Type Descriptions Additional Airline Fees Costs for additional fees associated with airline travel, e.g., checked baggage. Agent Fees Travelers will be reimbursed for fees paid to travel agents for booking trips. Bulkload on-taxable Expense Used for legacy bulkload transactions only to indicate a non-taxable expense. This will be the default for agencies using legacy format who don t indicate an expense type on a KTV batch type. Bulkload Taxable Expense Used for legacy bulkload transactions only to indicate a taxable expense. Commercial Air Travel Costs for commercial airline fares while traveling on state business. The passenger s portion of the airline ticket or an e-ticket must be submitted with the expense report, boarding passes are not acceptable. When traveling by commercial air, the contract established by OGS for airline travel may be accessed clicking here. Conference Costs associated with conferences, seminars, conventions, etc. Cost of Supplies and Materials Reimbursement of costs associated with purchase of work related supplies or materials. Fuel for Travel Gasoline purchases associated with a state or rental vehicle will be reimbursed. Hospitality Costs Reimbursement of costs associated with meeting room rental, refreshments provided for meetings, etc. Internet / Phone Fees Business related expenses for phone or internet fees while in travel status. Judicial Supplemental Support Fund (non taxable) For use by the Unified Court System. Lodging Hotel / Motel This expense type provides reimbursement of actual lodging costs based on federal reimbursement rates for the county of lodging. The per diem rates for locations within the continental United States are revised annually and are available online from the US General Services Administration. Since rates are based on location of lodging, the county and city must be indicated on the expense report. Receipts are required for lodging. Maximum lodging rates exclude taxes. For travel within ew ork State, a Tax Exemption Certificate (ST-129) should be used. For travel outside of ew ork State, state and local taxes are not included in the maximum lodging amount and will be reimbursed in addition to the per diem amount.
Mass Transit Reimbursement of travel costs when using mass transit e.g. bus, subway, etc. Membership Costs Reimbursement of costs associated with membership to work related groups or organizations. Mileage Reimbursement Expense Types Mileage Alternate Rate A personal vehicle may be used when a cheaper alternative is available. However, the traveler will be reimbursed for the lesser of the cost to rent a vehicle or the mileage reimbursement. The cost of the rental car will be entered in this expense type. The S GOER site provides calculators to determine the cheapest alternative. See Rental Car vs. Personal Car Cost Calculator - GOER Travel Site. Mileage Personal Aircraft Personal aircraft may be used for travel if several requirements are met (See OSC s Travel Manual). The reimbursement rate for use of private aircraft is at the same rate as the reimbursement rate for a private automobile. See current rates - Mileage Rates - OSC Travel Manual. Mileage Personal Automobile Expense Type used to reimburse personal automobile mileage. Mileage reimbursement rates are determined by the Internal Revenue Service and collective bargaining agreements. See current rates - Mileage Rates - OSC Travel Manual. Mileage Personal Motorcycle Expense Type used to reimburse personal motorcycle mileage. Mileage reimbursement rates are determined by the Internal Revenue Service and collective bargaining agreements. See current rates - Mileage Rates - OSC Travel Manual. Mileage Transport Client Use this expense type to reimburse travelers who are required to use their personal vehicles to transport clients or residents and receive additional mileage reimbursements in accordance with collective bargaining agreements. *ote: The additional mileage reimbursement is reportable as income to the IRS. Mileage Transport Goods Use this expense type to reimburse travelers who are required to use their personal vehicles to transport heavy building or construction materials and receive additional mileage reimbursements in accordance with collective bargaining agreements. *ote: The additional mileage reimbursement is reportable as income to the IRS. on Reimbursable Represents personal items purchased using the State Travel Card. Use this expense type to capture money to be reimbursed to the state. Other Miscellaneous Travel Expenses Reimbursement for other travel related expenses not otherwise defined.
Parking All reasonable and necessary parking fees will be reimbursed while in travel status, whether paid in cash or with personally issued EZ Pass. Meal Reimbursements / Per Diem Expense Types Per Diem Day Breakfast Receipted (PDIEM5) Travelers may be reimbursed for breakfast for day trips based on departure and return times. Travelers are entitled to reimbursement for breakfast if they have to leave at least one hour before their normal work start time. Reimbursement is at the same rate as the breakfast allowance for Per Diem 3. Reimbursement will be for ACTUAL expenses up to the breakfast allowance. *ote that day trip meal reimbursements are taxable. Per Diem Day Breakfast Unreceipted (PDIEM7) Travelers may be reimbursed for breakfast for day trips based on departure and return times. Travelers are entitled to reimbursement for breakfast if they have to leave at least one hour before their normal work start time. The reimbursement amount is currently $5.00 as indicated by the OSC Travel Manual dated 9/1/2008.*ote that day trip meal reimbursements are taxable. Per Diem Day Dinner Receipted (PDIEM6) Travelers may be reimbursed for dinner for day trips based on departure and return times. Travelers are entitled to reimbursement for dinner if they return at least two hours later than their normal work ending time. Reimbursement is at the same rate as the dinner allowance for Per Diem 4. Reimbursement will be for ACTUAL expenses up to the dinner allowance. *ote that day trip meal reimbursements are taxable. Per Diem Day Dinner Unreceipted (PDIEM8) Travelers may be reimbursed for dinner for day trips based on departure and return times. Travelers are entitled to reimbursement for dinner if they return at least two hours later than their normal work ending time. Reimbursement amount is currently $12.00 as indicated by the OSC Travel Manual dated 9/1/2008. *ote that day trip meal reimbursements are taxable.
Per Diem Day Public Official (PDIEM9) Expense Type used to reimburse Commissioners, certain senior officials and non-salaried public officers when in travel status for a significant portion of a day with no overnight stay. Such official/officer is eligible for a $25 per diem allowance to cover meals and incidental expenses. Officials/Officers with meal receipts can be reimbursed up to the maximum amount of the meal per diem allowance specified for the particular area of travel (use Per Diem 5 and/or Per Diem 6). *ote that day trip meal reimbursements are taxable. Per Diem Escort Lunch Subsidy (PDIEM15) The state will provide eligible employees escorting inmates/clients between the hours of 11:00am and 1:00pm, and who purchase a noon meal for said inmate/client, a subsidy of $3.50 for the purpose of purchasing their own noon meal. Payment of the subsidy is contingent on the submission of the receipt for the inmate s meal. *ote that this meal subsidy is taxable. Per Diem Inmate / Client Breakfast (PDIEM13) Breakfast charges, when purchased for an inmate/client, will be allowed at actual cost up to, but not to exceed the allowable State rates and must be documented by a receipt. *ote that this per diem type is not taxable to the employee escorting the Inmate/Client. Per Diem Inmate / Client Dinner (PDIEM14) Dinner charges, when purchased for an inmate/client, will be allowed at actual cost up to, but not to exceed the allowable State rates and must be documented by a receipt. *ote that this per diem type is not taxable to the employee escorting the Inmate/Client. Per Diem Inmate / Client Lunch (PDIEM12) Lunches purchased when required for an inmate/client, documented by a receipt and approved by necessary personnel, will be allowed at actual cost up to but not to exceed $3.50. *ote that this per diem type is not taxable to the employee escorting the Inmate/Client. Per Diem Overnight Additional Breakfast (PDIEM3) Travelers using the Receipted Method, Per Diem 2, will also be eligible for an additional per diem for breakfast if they have to leave at least one hour before their normal work start time the first day of their trip. The meal allowance for the location to which they travel is broken down into a breakfast amount and a dinner amount determined by the total Per Diem amount for that location. See Meal Allowance Breakdown OSC Travel Manual. Per Diem Overnight Additional Dinner (PDIEM4) Travelers using the Receipted Method, Per Diem 2, will also be eligible for an additional per diem for dinner if they return at least two hours later than their normal work ending time on the last day of travel. The meal allowance for the location to which they travel is broken down into a breakfast amount and a dinner amount determined by the total meal Per Diem amount for that location. See Meal Allowance Breakdown OSC Travel Manual. Per Diem Overnight Dinner and Breakfast Method 2 (PDIEM2) This method provides an allowance for meals based on federal reimbursement rates for the location of lodging. Since rates are based on location of lodging, that location must be indicated on the travel Expense Report. Each day
a traveler is in overnight travel status, the traveler is eligible for reimbursement of per diem allowance for meals. The meal per diem is for dinner the first night and breakfast the following day. Travelers using this method are also eligible for an additional per diem for breakfast if they have to leave at least one hour before their normal work start time the first day, and/or for dinner if they return at least two hours later than their normal work ending time on the last day of travel. The meal per diem allowance is apportioned for breakfast and dinner. See Meal Allowance Breakdown OSC Travel Manual. The per diem rates for locations within the continental United States are revised annually and are available online from the US General Services Administration. Additionally, rates for locations in foreign countries are also available from this site as well. These rates are updated more frequently. Per Diem Overnight Senior Public Official (PDIEM10) In accordance with State Finance Law Section 109(5) and Section 24 of Chapter 986 of the Laws of 1984, Commissioners and certain senior officials are entitled to reimbursement for actual and necessary transportation expenses and a fixed per diem when in travel status in accordance with the following schedule. $100 per day in ew ork City and the counties of Erie, Monroe, assau, Suffolk and Westchester $75 per day for travel to all other locations The fixed per diem rates (as opposed to the receipted rates set forth in Method 2) provide for a flat rate allowance for meals, lodging and incidental expenses regardless of where lodging is obtained, including lodging with relatives or friends. o receipts are required when using the fixed per diem rates. Alternatively, instead of the fixed per diem described above, such officials are entitled to reimbursement of actual and necessary transportation expenses, and for meals and lodging expenses in accordance with Method 2 (use Per Diem 2) described above.
Per Diem Unreceipted Method 1 (PDIEM1) This method allows for a flat rate allowance for meals, lodging and incidental expenses regardless of where lodging is obtained, including staying with relatives or friends. Rates are established based on the city or county where lodging is obtained or the location to which the employee was traveling, whichever rate is LESS, and the location must be indicated on the Travel Expense Report. Rates are established in the OSC Travel Manual. Location Per Diem ew ork City and assau, Suffolk, Rockland and Westchester Counties $50.00 Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse and their respective surrounding metropolitan areas $40.00 All other location in ew ork State $35.00 Out of State (this includes any out of state tax on lodging) $50.00 Postage Costs Employees may be entitled to reimbursement for necessary, business related postage expenses while in travel status. Relocation Expenses (non-taxable) In some instances, employees may be entitled to relocation expenses when relocation is necessary due to employment, transfers, reassignments or promotions. In some cases, this amount is non-taxable. This expense type is for non-taxable reimbursements. Relocation Expenses (taxable) In some instances, employees may be entitled to relocation expenses when relocation is necessary due to employment, transfers, reassignments or promotions. In some cases, this amount is taxable. This expense type is for taxable reimbursements. Subscriptions Reimbursement of costs associated with subscriptions to work related trace magazines, etc. Taxi / Car Service Reimbursement for travel costs related to taxi fare or car service. Tolls Paid All reasonable and necessary toll charges (tolls on toll roads, bridges and tunnels) will be reimbursed while in travel status, whether paid in cash or with personally issued EZ Pass. Train Tickets Expense Type used to reimburse train travel. Original tickets must be provided with the Expense Report. Train travel on Amtrak will be reimbursed at the current Amtrak government rate.
Train Tickets PrePaid Agencies can and do purchase train tickets in bulk, to keep on hand for future travel. Travelers will need to enter these pre-paid tickets in the Expense Report to reconcile their use, but will not be reimbursed for them. Training / Education Costs for classes, training courses, etc. Uniform Allowance Reimbursement of costs associated with the purchase of uniforms, work related clothing, footwear, etc. Vehicle Rental Reimbursement for vehicle rental, when that option is necessary or most prudent. Weekend Allowance Travelers are allowed lodging and meals for weekends when their agency deems it necessary for them to be in travel status. An additional reimbursement over and above the per diems may be allowed in accordance with the traveler s bargaining agreement if the traveler is 300 miles or more away from home and official station.