CLARIFICATION OF THE USE OF TRAVEL GENERAL LEDGER ACCOUNTS:
Points to Remember:
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Generally, travel status occurs when a traveler must conduct University business outside a radius of 50 miles from their normal employment location.
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CONUS and OCONUS travel rules (policies) are used to determine what expenses are allowable/reimbursable and under what conditions. The determination of which general ledger account(s) to use is based on a separate set of standards not always linked to CONUS and OCONUS travel.
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More than one general ledger account and type of travel rules (CONUS vs. Domestic OCONUS and/or Foreign OCONUS) may apply to the same trip.
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Inter-Campus means between two or more campuses and Intra-Campus means within or inside one campus.
How to Determine Which Rules of Travel Apply:
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When a traveler is in the Continental (contiguous 48) United States (including the District of Columbia) (CONUS), CONUS rules of travel apply. When a traveler is on land Outside the Continental (contiguous 48) United States (OCONUS), OCONUS rules of travel apply.
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When CONUS changes to OCONUS and vice versa: When leaving the Continental United States, OCONUS begins at the time of arrival at the first OCONUS itinerary location. When coming to the Continental United States, CONUS begins upon the time of departure from an OCONUS location to the Continental United States.
How to Determine the Proper General Ledger Account to Use for Expenses:
Use the following matrix to assist in determining the proper general ledger account(s) to use for expenses:
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Are all origins and destinations of a trip only Penn State University locations [referred to as Inter-Campus] (this includes research centers, recruitment centers, etc.)?
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If YES - use:
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If NO - Continue to question 2
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Are all origins and destinations of a trip restricted to locations wholly within the state of Pennsylvania?
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IF YES - use:
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If NO - Continue to question 3
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Are all origins and destinations of a trip restricted to locations wholly within the Continental (contiguous 48) United States (including the District of Columbia) (CONUS)?
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IF YES - use:
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If NO - Continue to question 4
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Did the traveler depart directly from an origin within the Continental (contiguous 48) United States (CONUS) to a destination outside the Continental United States (OCONUS)?
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IF YES - was the Outside the Continental United States (OCONUS) destination to Alaska, Hawaii, or a U.S. Territory?
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IF YES - use:
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52780300 - Travel & Conferences - Domestic Outside the Continental United States (OCONUS) Travel - Allowable F&A
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52780301 - Travel & Conferences - Domestic Outside the Continental United States (OCONUS) Travel - Unallowable F&A
These general ledger accounts are the primary account numbers for travel to Domestic Outside the Continental United States (OCONUS) (Alaska, Hawaii, or U.S. Territories) destinations; however, any of the following general ledger accounts may be used to further delineate the type of Domestic OCONUS travel expense:
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52780310 - Domestic OCONUS Airfare - Allowable F&A
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52780311 - Domestic OCONUS Airfare - Unallowable F&A
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52780320 - Domestic OCONUS Bus Costs - Allowable F&A
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52780321 - Domestic OCONUS Bus Costs - Unallowable F&A
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52780330 - Domestic OCONUS Other Transportation - Allowable F&A
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52780331 - Domestic OCONUS Other Transportation - Unallowable F&A
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52780340 - Domestic OCONUS Hotel/Other Lodging - Allowable F&A
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52780341 - Domestic OCONUS Hotel/Other Lodging - Unallowable F&A
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52780350 - Domestic OCONUS Meals Per Diem - Allowable F&A
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52780351 - Domestic OCONUS Meals Per Diem - Unallowable F&A
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If the destination was Outside the Continental United States (OCONUS) but NOT to Alaska, Hawaii, or a U.S. Territory, use Foreign OCONUS general ledger accounts as follows:
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If NO - Continue to question 5
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Was the traveler's origin within the Continental (contiguous 48) United States (CONUS) and did the traveler conduct business and incur expenses prior to departing to a destination Outside the Continental (contiguous 48) United States (OCONUS)?
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IF YES -
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for the portion of travel within the Continental (contiguous 48) United States use:
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for the transportation expenses to leave and return to the Continental (contiguous 48) United States (CONUS), and for all expenses beginning with the arrival at the first location outside the Continental United States and ending with the return departure to the 48 contiguous United States use:
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for Domestic OCONUS destinations (Alaska, Hawaii, or U.S. Territories) use:
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52780300 - Travel & Conferences - Domestic OCONUS - Allowable F&A or
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52780301 - Travel & Conferences - Domestic OCONUS - Unallowable F&A
These general ledger accounts are the primary account numbers for travel to Domestic Outside the Continental United States (OCONUS) (Alaska, Hawaii, or U.S. Territories) destinations; however, any of the following general ledger accounts may be used to further delineate the type of Domestic OCONUS travel expense:
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52780310 - Domestic OCONUS Airfare - Allowable F&A
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52780311 - Domestic OCONUS Airfare - Unallowable F&A
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52780320 - Domestic OCONUS Bus Costs - Allowable F&A
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52780321 - Domestic OCONUS Bus Costs - Unallowable F&A
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52780330 - Domestic OCONUS Other Transportation - Allowable F&A
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52780331 - Domestic OCONUS Other Transportation - Unallowable F&A
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52780340 - Domestic OCONUS Hotel/Other Lodging - Allowable F&A
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52780341 - Domestic OCONUS Hotel/Other Lodging - Unallowable F&A
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52780350 - Domestic OCONUS Meals Per Diem - Allowable F&A
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52780351 - Domestic OCONUS Meals Per Diem - Unallowable F&A
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for Foreign OCONUS destinations use:
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Are all origins and destinations of a trip restricted to locations wholly Outside the Continental (contiguous 48) United States (OCONUS)?
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IF YES use:
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for Domestic OCONUS destinations (Alaska, Hawaii, or U.S. Territories) use:
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52780300 - Travel & Conferences - Domestic OCONUS - Allowable F&A or
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52780301 - Travel & Conferences - Domestic OCONUS - Unallowable F&A
These general ledger accounts are the primary account numbers for travel to Domestic Outside the Continental United States (OCONUS) (Alaska, Hawaii, or U.S. Territories) destinations; however, any of the following general ledger accounts may be used to further delineate the type of Domestic OCONUS travel expense:
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52780310 - Domestic OCONUS Airfare - Allowable F&A
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52780311 - Domestic OCONUS Airfare - Unallowable F&A
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52780320 - Domestic OCONUS Bus Costs - Allowable F&A
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52780321 - Domestic OCONUS Bus Costs - Unallowable F&A
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52780330 - Domestic OCONUS Other Transportation - Allowable F&A
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52780331 - Domestic OCONUS Other Transportation - Unallowable F&A
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52780340 - Domestic OCONUS Hotel/Other Lodging - Allowable F&A
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52780341 - Domestic OCONUS Hotel/Other Lodging - Unallowable F&A
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52780350 - Domestic OCONUS Meals Per Diem - Allowable F&A
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52780351 - Domestic OCONUS Meals Per Diem - Unallowable F&A
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for Foreign OCONUS destinations use:
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Was the traveler's origin Outside the Continental (contiguous 48) United States (OCONUS) and did they travel directly from that origin to a destination within the Continental (contiguous 48) United States (CONUS)?
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Was the traveler's origin Outside the Continental (contiguous 48) United States (OCONUS) and did they conduct business and incur expenses Outside the Continental (contiguous 48) United States (OCONUS) prior to departing to a destination within the Continental (contiguous 48) United States (CONUS)?
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IF YES - was the Outside the Continental United States (OCONUS) origin Alaska, Hawaii, or a U.S. Territory?
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IF YES - use:
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52780300 - Travel & Conferences - Domestic Outside the Continental United States (OCONUS) Travel - Allowable F&A
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52780301 - Travel & Conferences - Domestic Outside the Continental United States (OCONUS) Travel - Unallowable F&A
These general ledger account numbers are the primary account numbers for travel to Domestic Outside the Continental United States (OCONUS) (Alaska, Hawaii, or U.S. Territories) travel; however, any of the following general ledger accounts may be used to further delineate the type of Domestic OCONUS travel expense:
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52780310 - Domestic OCONUS Airfare - Allowable F&A
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52780311 - Domestic OCONUS Airfare - Unallowable F&A
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52780320 - Domestic OCONUS Bus Costs - Allowable F&A
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52780321 - Domestic OCONUS Bus Costs - Unallowable F&A
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52780330 - Domestic OCONUS Other Transportation - Allowable F&A
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52780331 - Domestic OCONUS Other Transportation - Unallowable F&A
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52780340 - Domestic OCONUS Hotel/Other Lodging - Allowable F&A
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52780341 - Domestic OCONUS Hotel/Other Lodging - Unallowable F&A
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52780350 - Domestic OCONUS Meals Per Diem - Allowable F&A
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52780351 - Domestic OCONUS Meals Per Diem - Unallowable F&A
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If the origin was Outside the Continental United States (OCONUS) but NOT Alaska, Hawaii, or a U.S. Territory, use Foreign OCONUS general ledger accounts as follows:
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52780400 - Travel & Conferences - Foreign OCONUS Travel - Allowable F&A
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52780401 - Travel & Conferences - Foreign OCONUS Travel - Unallowable F&A
These general ledger account numbers are the primary account numbers for travel to Outside the Continental United States (OCONUS) destinations; however, any of the following general ledger accounts may be used to further delineate the type of OCONUS travel expense:
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52780410 - Foreign OCONUS Airfare - Allowable F&A
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52780411 - Foreign OCONUS Airfare - Unallowable F&A
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52780420 - Foreign OCONUS Bus Costs - Allowable F&A
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52780421 - Foreign OCONUS Bus Costs - Unallowable F&A
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52780430 - Foreign OCONUS Other Transportation - Allowable F&A
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52780431 - Foreign OCONUS Other Transportation - Unallowable F&A
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52780440 - Foreign OCONUS Hotel/Other Lodging - Allowable F&A
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52780441 - Foreign OCONUS Hotel/Other Lodging - Unallowable F&A
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52780450 - Foreign OCONUS Meals Per Diem - Allowable F&A
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52780451 - Foreign OCONUS Meals Per Diem - Unallowable F&A
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For the transportation expenses to travel to the Continental United States and return to an Outside the Continental United States (OCONUS) (either Domestic or Foreign) destination and for all other expenses beginning with the departure from the last location Outside the Continental (contiguous 48) United States (OCONUS) and ending with the return arrival at the first location Outside the Continental (contiguous 48) United States (OONUS) use:
More complicated trips that contain multiple CONUS and Domestic OCONUS and/or Foreign OCONUS origins and destinations are certainly possible, but the general logic as evidenced above still applies.
Revised 7/1/2020
