Replacement
of Policy: Travel Reimbursement Policy
amended
Proposed
by: Comptroller
Approved
by: President and the Vice-President for
Administration & Finance
Effective
date:
Amendment
date(s):
To
establish guidelines for expenses incurred in the course of University business
and procedures for reimbursement of those expenses.
This
policy applies to all employees and other persons seeking reimbursement from
It
is the policy of
Entertainment expenses must be expenditures essential to the transaction of University business to be reimbursable. The Internal Revenue Code requires that specific details for entertainment expenses be documented. These requirements are outlined in Part V, Section G of this policy.
Actual
amounts expended are not justification for reimbursement; expenses must meet the
test for reasonableness. The Office of
the Comptroller may compare any reimbursement to a reasonable allowance and
excessive charges may not be reimbursed.
The
travel and business expense reimbursement policy and coordination thereof is
the responsibility of the Comptroller.
The President and Vice-President for Administration & Finance must
approve any amendments to this policy.
Individuals
have the responsibility to perform their travel and entertainment duties in
conformity with the provisions of this policy, and to present receipts and/or
documentation that are legitimate and complete to support their business
expense reimbursement claims. Part V,
Reimbursable Expenses, of this policy outlines the supporting documentation
that is required for the types of business expenses incurred. A Travel & Entertainment Expense Form or
a Business Mileage Log Form must be completed to request reimbursement for
business expenses.
The
approving officials, Budget Officers, Deans, and/or Vice-Presidents, have the
responsibility to review and monitor all travel and entertainment expenses that
they approve. Such approval will certify
that the travel was necessary and the expenses were incurred while on official
business for the University. The routing
procedures for approvals are as follows:
1.
Reimbursement requests
originated by faculty members or staff personnel in the academic area need
approvals from the Budget Officer and the Dean of the respective school unless
the Dean has filed a statement with the Comptroller that his/her signature is
not required.
2.
Reimbursement requests
submitted by staff personnel in the administrative area need approvals from the
Budget Officer and the Vice-President of the respective area unless the
Vice-President has filed a statement with the Comptroller that his/her
signature is not required.
The
Office of the Comptroller has the responsibility to administer and oversee the
provisions of this policy, and to provide guidance to travelers. The completed and approved Travel &
Entertainment Expense Form with the receipts and/or other supporting
documentation or the Business Mileage Log Form must be forwarded to the
Accounts Payable Office to obtain the final approval for the reimbursement request
from the Office of the Comptroller.
Approved
reimbursements will be made on the next scheduled check disbursement date. The Accounts Payable Office will publish a
calendar annually for the University that outlines the check request cutoff
dates for departments and the check disbursement dates. The calendar will be available on the
Business Office web site in addition to being sent to all departments via
email. All checks will be mailed to the
address on the completed form unless the individual has requested on the form
that he/she will pick up the check from the Business Office on the next check
disbursement date.
A. General
All
claims from an individual for reimbursement of travel or entertainment expenses
incurred on official business of the University must be made on the Travel
& Entertainment Expense Form unless the reimbursement request is for
personal automobile mileage only.
Personal automobile mileage reimbursement may be requested on the
Business Mileage Log Form. Original
itemized receipts, unless otherwise noted in the sections below, must accompany
the Travel & Entertainment Expense Form along with the applicable detailed
information for each allowable expense.
Cancelled checks, credit card receipts except for meals, credit card
statements, facsimiles, photocopies, or carbon copies are not acceptable
receipts. An exception will be made in
accepting cancelled checks or credit card receipts/statements as proof of
payment if a bill from the payee is provided showing the details of the
expenditure.
The
reimbursement request should be presented for payment within thirty (30) days
after completion of the trip or expenditure unless extenuating circumstances
exist that would make this an impracticable request. Details of these circumstances must
accompany the Travel & Entertainment Expense Form for review by the Office
of the Comptroller. In the case of
continuous travel, the reimbursement request is due within thirty (30) days of
the last day of travel for which reimbursement is requested, i.e. instructors
supervising student teachers or teaching courses off-campus should request
reimbursement within 30 days of the last day of each trimester unless it is the
end of the fiscal year. Requests for reimbursement for expenses during the
fiscal year may not be honored if submitted more than 15 days after the close
of that fiscal year which ends on June 30th.
All
claims for foreign travel expenses must be converted to U.S. dollars. The conversion rate and computation, as well
as the source used to verify the rate (e.g. Wall Street Journal or Credit Card
Statement), must be attached to the Travel & Entertainment Expense
Form. The University will accept the
exchange rate at the time and location that the person makes the exchange
instead of the exchange rate at the time and location of the actual expenses.
Travel
expenses are not allowed for a spouse, dependent, or other individual who
accompanies the traveler on a business trip unless such person is an employee
or business associate, the travel of such person serves a bona fide business
purpose, and the expenses of such person are allowable per the provisions of
this policy. For a bona fide business
purpose to exist, the traveler must prove a real business purpose for the
individual’s presence. Incidental
services, such as typing notes or assisting in entertaining customers, are not
enough to warrant the claim for reimbursable expenses. The traveler is
responsible for allocating only his/her portion of the expenses on the Travel
& Entertainment Expense Form and for identifying them on the hotel,
restaurant, transportation and other receipts.
Air
travel accommodations must be made at the lowest convenient fare. Air carrier selection should not be based
solely on a traveler’s frequent flyer affiliation. Often significant savings on airfare will
result from booking a flight with a Saturday stayover. It is University policy to authorize Saturday
stayovers to the extent that resulting savings in airfare are greater than the
additional costs incurred for hotel, meals, etc. The traveler may purchase tickets with
his/her own funds and submit the airline ticket receipt with the approved
Travel & Entertainment Expense Form for reimbursement or submit a
Requisition for the University to issue a Purchase Order to the travel agency
(see the Requisition and Purchasing Policy). In the event a purchased ticket by
the University is not used, the ticket must be returned to the Accounts Payable
Office as soon as possible so a refund can be requested from the vendor.
The
least expensive mode of ground transportation to reach the destination should
be taken, considering time and availability.
Many hotels offer complimentary shuttle service, which should be used
when available. The cost of taxis to and
from places of business, hotels, or airports in connection with University
activities is reimbursable only when more economical modes of transportation
are not available. Automobile rentals
should be limited to situations where other means of transportation are not
practical, economical, or available, and to emergency situations. The most economical car should be used as a
general rule. The University carries both liability and collision insurance, so
the renter should decline any insurance offered by the rental agency for
domestic travel. Travelers renting
vehicles in foreign countries should purchase the appropriate insurance and
will be reimbursed for all reasonable, necessary and actual insurance premiums. All employees (faculty, staff and students)
must be an approved driver of the University (see the Approved Driver Policy)
to be reimbursed for automobile rental expenses. Travelers may claim reimbursement by
completing a Travel & Entertainment Expense Form and attaching all original
itemized receipts for ground transportation expenses. If original itemized receipts cannot be
obtained for taxi service, the amount, date, and business purpose for the
expenditure must be outlined on the Travel & Entertainment Expense Form
with a notation that a receipt was not available.
Reimbursement
is provided for parking fees and toll charges incurred while on University
business. Original receipts for
expenses greater than $10.00 are
required to be attached to the approved Travel & Entertainment Expense
Form. In cases where receipts are not
required, the amount, date, and business purpose for the expenditure must be
given to substantiate the reimbursement claim.
Employees
are encouraged to use University owned vehicles while on University
business. Employees utilizing their own
vehicles must be insured as required by law.
Personally owned vehicles are only protected for liability to third
parties for an employee’s negligent act(s) in the exercise of official University
business. Such liability coverage is
secondary to the named insured’s personal auto policy. Property damage to an
employee’s personal automobile is not covered for collision or other than
collision by the University’s vehicle insurance coverage. All employees must be an approved driver of
the University (see the Approved Driver Policy) to be reimbursed for personal
vehicle mileage or drive an University vehicle.
The use of a personal vehicle will be reimbursed for actual mileage at
the current IRS deductible mileage rate.
The current IRS mileage rate will be published on the Business Office
web site. This rate is intended to
cover all transportation and operating costs including gasoline expenses. Fines for automobile violations or personal
misconduct will not be reimbursed. The
reimbursement request must include “from” and “to” disclosures as well as the
miles driven, travel date(s), travel purpose, mileage rate, and reimbursable
amount. Commuting to and from work for
any reason is not reimbursable.
Non-commuting travel expenses may be reimbursed when individuals must
travel on official business in the local area, i.e. trips between University
campuses or to other locations in the vicinity to attend meetings, to deliver
paperwork, etc. If an employee commutes to a temporary work location as defined
by the IRS, mileage may be reimbursable.
When travelers depart from home or some other non-work location, the
mileage reimbursement allowed is calculated using the mileage distance from the
actual departure point to destination, or the distance from the normal work
place to destination, whichever is less.
Travelers
should use standard accommodations at reasonably priced commercial class hotels
and motels when making reservations. Seminars
and conferences often offer favorable rates at particular hotels for attendees,
and employees attending conferences at specific hotels should request a room at
the minimum rate offered. The University will pay only
the single rate at hotels unless a larger room is shared with another employee
on University business or special circumstances warrant a larger room or a
suite of rooms.
Documentation of such situations should be stated on the hotel receipt. Expanded accommodations for family members and/or guests are the responsibility of the employee and are non-reimbursable.
Lodging
reservations can be made in one of three ways:
1.
The traveler may make the
reservations and pay the lodging bill with his/her own funds and submit the
original itemized receipt with the approved Travel & Entertainment Expense
Form for reimbursement.
2.
The traveler may submit a
Requisition for the University to issue a Purchase Order to the lodging
facility (see the Requisition and Purchasing Policy) if the vendor will accept
Purchase Orders. The University will pay
the vendor after the trip upon receipt of the invoice from the vendor and the
receiving copy of the Purchase Order and/or lodging receipt from the traveler.
3.
The traveler may submit a
Requisition for the University to issue a check to the lodging facility when
Purchase Orders are not accepted. An
invoice from the vendor must be attached to the Requisition to substantiate the
amount of the disbursement. After the
trip, the traveler must submit the lodging receipt of the actual charges to the
Accounts Payable Office.
D. Meals
Reasonable
expenses incurred for business meals while on a University business trip will
be reimbursed. Reimbursement will be
made for actual costs including gratuities.
Original receipts are requested for all expenditures, but are required
for any meal expenditure over $25.00. A restaurant receipt indicating the name and
location of the restaurant, date, amount of expenditure, number of people
served, and separate charges for items other than meal & beverages (such as
tips) is sufficient to support expenditures for a business meal. Original credit card receipts may be used to
claim reimbursement for meals. In cases
where receipts are not required, the amount of the expenditure, date, number of
people served, and the nature of the business trip must be given to
substantiate the reimbursement claim. To claim a reimbursement for meals, the
required receipts and substantiation information must be attached to an
approved Travel & Entertainment Expense Form.
Federal
regulations prohibit the University from reimbursing any expenditure for
alcoholic beverages with federal funds.
Reimbursement for alcoholic beverages from nonfederal funds will be
reimbursed as part of a meal as long as the charge and amount consumed is
reasonable.
Employees
may request a temporary cash advance for meals for athletic team members or
student groups who are traveling. When
the employee advances the cash to the students to pay for their own meals, individual
receipts will not be required. The employee is required to submit a Student
Meal Allotment Form denoting the names and amounts disbursed per student. Each student must sign the Student Meal
Allotment Form as documentation for such a cash disbursement. The date(s) and nature of the trip along with
the # of meals provided to the students is also required on the Student Meal
Allotment Form.
E. Registration Fees
Payment of conference, meeting or college fair registration fees may be handled in one of the following ways:
1.
The traveler may complete
the registration form and send it with his/her own funds and submit a paid
receipt and a copy of the registration form with the approved Travel &
Entertainment Expense Form for reimbursement.
2. The traveler may submit a Requisition for the University to issue a Purchase Order to the vendor (see the Requisition and Purchasing Policy) if the vendor will accept Purchase Orders and the registration needs to be confirmed before the next check disbursement date. The original completed registration form needs to be attached to the Requisition so that it can be mailed with the Purchase Order. The University will pay the vendor after the conference upon receipt of the invoice from the vendor and the receiving copy of the Purchase Order from the traveler.
3.
The traveler may submit a
Requisition for the University to issue a check to the vendor. The original completed registration form
stating the applicable fee(s) must be attached to the Requisition to
substantiate the check disbursement. The
registration form will be mailed to the vendor with the check on the next
scheduled check disbursement date. If
the conference is cancelled or the employee cannot attend after payment has
been made, the traveler must notify the Accounts Payable Office as soon as
possible so a refund can be requested from the vendor.
Miscellaneous business expenses associated with travel are reimbursable. Examples of allowable miscellaneous expenses include: needed work supplies purchased on an emergency basis, business telephone calls, data transmission charges, passport and visa expenses, reasonable gratuities. One personal phone call is allowable for reimbursement at any time during an overnight travel period. Original itemized receipts are required to be attached to the approved Travel & Entertainment Expense Form for all miscellaneous expenses except for gratuities. A reimbursement claim for gratuities must indicate the date, amount, and description of the expenditure, i.e. porter, bellhop.
Expenses for entertainment of donors, guests, employees, customers, prospective customers and employees, suppliers, and other business associates must be ordinary and necessary. In addition, the entertainment expenses must be either directly related to or associated with the active conduct of business. To be directly related, the entertainment cost must involve an active discussion aimed at the expectation of obtaining a specific business benefit. The discussion must occur in a clear business setting or during the entertainment. If the activity directly precedes or follows a substantial bona fide business discussion and the employee can show a clear business purpose for incurring the cost, the expense can be classified as associated with the active conduct of business. To claim reimbursement for entertainment expenses, original itemized receipts (see the exception for meals in Part V, Section D above) must be attached to the approved Travel & Entertainment Expense Form with the following information documented:
1. Time, place and nature of the entertainment
2. Amount of each expense
3. A description of the business purpose involved
4. Business relationship of the persons entertained along with their names
H. Moving Expenses
The University may reimburse newly appointed faculty and staff members for a portion of the costs in moving. Reimbursement is intended to help such new employees with the cost of physical removal of family and personal effects from their residence at the time of appointment, to their new residence. Arrangements with respect to moving expenses will be detailed in the appointment letter, which will serve as authority for payment of moving expenses. An employee must meet the IRS distance test, length of employment test, commencement-of-work test and incur the expenses within one year from the time he/she first reports to work to be eligible for a moving expense reimbursement. Moving expenses are limited to the cost of (1) transportation of household goods and personal effects and (2) travel (including lodging but not meals) to the new residence. Where an automobile is used to make the move, an employee may get reimbursed for either (1) actual out-of-pocket expenses incurred (gasoline and oil, but not repairs, depreciation, etc.) or (2) IRS standard mileage allowance for moving expenses. To claim reimbursement all original itemized receipts must be attached to the approved Travel & Entertainment Expense Form. A Purchase Order may be issued to the moving company for the cost of transporting the employee’s household goods and personal effects once a Requisition has been approved (see the Requisition and Purchasing Policy). In addition to the approvals as outlined in Part IV, the Director of Personnel’s signature is required on the Requisition or the Travel & Entertainment Expense Form.
Part VI. Non-reimbursable Expenses includes but not
limited to:
1. Business expenses not substantiated by original receipts/documentation as required by the University
2. Excessive transportation, meal and lodging charges
3. Personal telephone calls except for one call for an overnight stay
4. Insurance on rental cars for domestic travel
5. Gasoline costs for personal vehicles
6. Dry cleaning or laundry service unless approved for required extended stays
7. Lost or stolen articles
8. Excessive alcohol charges
9. Damage to personal vehicles, clothing or other items
10. Services to gain entry to locked vehicles
11. Towing charges
12. Personal entertainment including movies charged to lodging bills
13. Expenses for spouses, dependents, and other non-business companions unless conditions exist as outlined in Part V, Section A
14. Commuting expenses
15. Traffic and parking violations
Part VII. Temporary Travel Advances
The University will make, when necessary, temporary travel advances to employees traveling on official business for out-of-pocket cash requirements. Travel advances should not be requested for expenses that can be handled through the purchase order system, i.e. airfare, lodging, registration fees.
A completed and approved Requisition must be submitted to
the
All previous travel advances must be settled before a new travel advance will be approved. The Office of the Comptroller reserves the right to deny anyone a travel advance that has not followed the designated time schedules for reconciling prior travel advances. If the travel advance is not reconciled in a reasonable time period, the University may withhold the advance loan amount from the employee’s payroll check.
Exhibits: