Travel Substantiation

Travel Substantiation Form Instructions

Click here to fill out the Travel Substantiation Form

The purpose of the Travel Substantiation Report is to adequately account for Illinois ENA business travel expenses within the guidelines of an IRS accountable plan.  These guidelines allow Illinois ENA to issue expense reimbursements (Per diem) to travelers without requiring that receipts be retained and submitted to the Illinois ENA treasurer.  As long as the requirements of the accountable plan are followed, the receipt of the Per diem will not be taxable to the recipient.

 

The Per diem rate is the current GSA rate.  Included in the Per diem are meals, transportation costs and incidentals.  All transportation costs except for airfare or actual mileage (Click here for the current rate provided by the GSA) to/from destination are included in the Per diem.  This includes intra-city transportation at the destination, such as taxi or shuttle. It also includes mileage, tolls and parking fees to get to/from the airport. To complete the Travel Substantiation Form for:

 

Per diem Received After Travel – Complete Section A only

Per diem Received Prior to Travel – Complete Sections A and B

 

Section A Instructions

  1. On the appropriate lines fill in the name of traveler, purpose of travel (e.g. meeting name) and destination.
  2. For dates of travel use:
    1. Date Travel Began: Use the date you left your home.  This is Travel Day 1.
    2. Date Travel Ended: Use the date you returned home.  This is your last Travel Day.
  3. For Travel Day 1 and each succeeding Travel Day, provide the total amount spent for each of the three allowable categories: meals, transportation and incidentals.  Add the amounts together for that day and put the total in the ‘Total (max. current GSA rate/day)’ space. If the total is greater than current GSA rate, you must limit the total amount to the current GSA rate as that is the maximum Per diem rate.
  4. Add together all of the amounts in the ‘Total (max. current GSA rate/day)’ spaces and put this amount in that ‘Grand Total’ space.  This is the Per diem amount you will be paid.

 

Section B Instructions

If you received Per diem prior to your travel, you must compare the total expenses per day to the GSA Per diem daily rate.  You must return daily excess Per diem to Illinois ENA along with this form.

 

  1. For each day subtract the Total Actual Expenses calculated in Section A from the current GSA rate and put the excess to be returned in Section B.  If you spent more than the current GSA rate, there is no excess to return to Illinois ENA. Add together all of the excess daily amounts and put this amount in that ‘Grand Total’ space.  This is the Per diem amount you are required to return to Illinois ENA with this form.

The Report must be completed and returned to Illinois ENA within 30 days of the travel end date.