These regulations provide detailed requirements and guidelines for implementation of Board of Regents’ Policy, the Internal Revenue Code, State law and Federal Uniform Guidance (2 CFR 200) related to travel.

Failure to comply with these regulations by administrators, supervisors or travelers may result in the recipient being subject to income tax on travel reimbursements, billings and cost allocations being disallowed for direct and indirect cost purposes, and/or the university being subject to fines and penalties for failure to withhold taxes or properly account for travel costs.