Date: Revised December Policy & Reference Manual Travel & Entertainment Expenses

Date: Revised December 2015 Policy & Reference Manual Travel & Entertainment Expenses

Table of Contents Reimbursement policy at a glance 2 Purpose & General Policy Statement 3 Documentation and IRS requirements 4 Accountable plan 4 Required documentation 5 Business purpose Who, What, Where, When and Why 5 Auditing of travel & entertainment expenses 6 University forms and when to use them (see samples at Pg 17-21) 6 Cash advances 7 Credit cards 7 Transportation 8 Lodging 9 International travel 10 Insurance 10 Use of personal automobile & mileage between campuses 10 Travel meals 11 Registration fees 11 Expenses for spouse/traveling companion 11 Telephone calls 12 Gratuities 12 Parking and toll charges 12 In Lieu Of expenses 12 Business meals, meetings, and entertainment 12 Expenses while not traveling 12 Third party expenses 13 Non-reimbursable expenses 13 Other non-reimbursable expenses 15 Approval of exceptions 15 Expenses: Documentation, Reporting & Approval 15 Fundraising and Advancement Travel 16 Expenses not defined in this policy 16 University forms: Employee Expense Report 17 Cash Advance form 18 Uniglobe Travel Reservation/Authorization/Receipt form 19 Payment Request Voucher 20 Revised 12-2015 cm Page 1

Widener University R e i m b u r s e m e n t P o l i c y a t a G l a n c e This document addresses FAQ's as well as the most common reasons why expense reports are returned to approvers for rework. All employees are responsible for being familiar with the University reimbursement policy. The complete policy information is available to all employees on the Campus Cruiser\Campus Shared Files\Travel & Entertainment Policy. ANY EXCEPTIONS TO THE POLICY MUST BE APPROVED IN ADVANCE BY THE PRESIDENT OR THE APPROPRIATE VICE PRESIDENT. Minimum Detail Requirements: Expenses, at a minimum, must be summarized and subtotaled by the categories below: Air / Rail Travel Lodging Ground Transportation e.g. taxi, car rental, subway, etc Meals - Business and Entertainment Other miscellaneous, fees, etc Detailed business purpose: Who -was visited What -type of event, activity, or purchase Where -the event or activity took place Why -the expense was incurred When -the event or activity took place Original receipts: Receipts for all expenses must be submitted to Accounts Payable within 30 days from the date the expense was incurred and should include: All individual expenses over $10.00 All hotel folios regardless of cost Airfare Class of Service, unless approved in advance by the appropriate vice president. Domestic Lowest coach class fare. International Coach or business class Note: First Class service permissible for flights four or more hours with approval of the appropriate vice president Rail Class of Service, unless approved in advance by the appropriate vice president. Coach Reserve/Business class Travel Advances: To be used for small, out of pocket travel expenses that cannot be paid by credit card. Travel advances must be settled within 15 business days upon return from a trip. Advances are always charged to account #-7245-#####. Upon return from your trip and submission of your expense report, the advance will be reconciled. Failure to reconcile cash advances will result in the advance becoming taxable income added to your W2. Approver s Responsibility: Approver must ensure that The expense was incurred while conducting University business The expense report has been properly prepared and adequately documented in accordance with University Policy The expense has been charged to the proper account(s) Policy exceptions have a letter of authorization from the appropriate vice president. Taxable/Reportable Reimbursements: Due to IRS regulations, some reimbursements for employees will require additional review for taxable purposes. This includes personal use of university owned assets. Questions should be directed to Audrey Strickland, Director of Accounts Payable at 610-499-4160 Revised 12-2015 cm Page 2

Policies and Reference Manual Travel and Entertainment Expenses Purpose The purpose of this policy is to define and explain University travel and entertainment policies and procedures, describe reimbursable expenditures, and inform employees and expense report approvers of their responsibilities in managing and reporting business costs. Additionally, the purpose is to ensure sound business practices and proper reporting of travel, entertainment and non-travel business expenses in compliance with external regulations, including tax regulations under the Internal Revenue Code, federal cost regulations under Office of Management and Budget (OMB) Circular A-21, (OMB) Circular A-133, and donor and sponsor guidelines. General Policy Statement Widener University will reimburse employees for necessary and reasonable travel, entertainment and non-travel business expenses incurred while conducting authorized University business. Reimbursement for full or partial expenses connected with University work-related business travel, including attendance at professional meetings, may be approved for faculty, administrators, support staff, and authorized students according to the following guidelines and limitations. Departmental units may develop their own additional, business-specific policies that meet their needs. Departmental policies may be more, but not less restrictive. If the travel is to be charged to contracts, grants or gifts with more restrictive limitations, those limitations will apply. Travel and entertainment must be consistent with the business and professional needs of the University. Employees must (1) conduct University business with integrity, in compliance with applicable laws, and in a manner that excludes considerations of personal advantage, and (2) exercise good judgment and travel on University business in a cost-efficient manner. ANY EXCEPTIONS TO THIS POLICY MUST BE APPROVED IN ADVANCE BY THE PRESIDENT OR THE APPROPRIATE VICE PRESIDENT. Revised 12-2015 cm Page 3

Applicability This policy applies to all employees of the University and any non-university personnel traveling, entertaining or incurring other non-travel business expenses on behalf of the University and who are seeking reimbursement for those expenses from the University. This document outlines policies and procedures in general terms to allow reasonable discretion for employee travelers and administrators and is not expected to cover every possible situation. Externally funded projects may have additional requirements. Items of an unusual nature should be discussed with the appropriate Vice President in advance. Responsibility It is the responsibility of the traveler and the respective Department Head, Dean, Vice President, or President to ensure compliance with University travel and entertainment policies and procedures. It is the responsibility of the approving authority (Dean, Vice President, Provost, or President) to provide final University authorization for all travel and entertainment. The University is responsible for ensuring that all reimbursements for travel, entertainment and non-travel business expenses are fair and equitable to both the individual and the University, and are made in accordance with this policy and external regulations. The University has no obligation to reimburse employees for expenses that are not in compliance with this policy. Documentation and IRS Requirements In order to comply with IRS rules, employees must substantiate the date, place, and business purpose of reimbursed expenses. Original receipts must be submitted with the Expense Report for any business meal, entertainment, or other business expense. Receipt "stubs" are not an accepted form of documentation. Attendees should always be listed on the expense report. Please refer to the Business Meals, Meetings, and Entertainment Section for more details on substantiation. Accountable Plan Widener University maintains an Internal Revenue Service (IRS) "accountable plan under which reimbursements for travel, entertainment and non-travel business expenses are not required to be reported as income to the employee. Under the accountable plan, travel advances and reimbursement of expenses must meet three requirements: 1. Advances and reimbursements must be made only for travel, entertainment or nontravel business expenses that directly benefit the University. 2. Employees must provide a statement (with appropriate documentation) substantiating the amount, time, use, and business purpose of the expenses within a reasonable period of time. Revised 12-2015 cm Page 4

3. Any amount paid to the employee that is more than the business-related expenses adequately accounted for must be returned within a reasonable period of time. Any expenses that fail to meet all three rules for the accountable plan must be treated as income to the employee and reported to the IRS on Form W-2 (subject to withholding of employment taxes). Requests for reimbursement must be submitted within 30 days of completed travel. Business Purpose In order for the University to exclude reimbursed trade or business expenses from an employee s income, the employee must have adequately substantiated such expenses. At a minimum ALL reimbursements must include the following detail in the business purpose section: Who-who benefits (e.g., professor name, project director name) What-what is it (e.g., course name, project name, office name) Why-why it s needed (e.g., the reason, purpose) When-dates of activity (e.g., dates of course or project) or dated receipts Where- location(s) of trip (e.g., itinerary) Reimbursements with incomplete sections, including the business purpose, will be returned to the approver for re-work. Required Documentation for Processing Expenses Receipts: 1. Original folios are required for all lodging expenditures regardless of dollar amount. 2. Original receipts are required for expenditures that are equal to or greater than $10. 3. Schools may reserve the right to be more restrictive regarding expense policies. Please check with your School s Dean. Schools are responsible for monitoring compliance with their internal policies. Missing Receipts: When receipts are lost or not obtained and the expense exceeds the $10 threshold, an explanation documenting the expense is required along with the approved and signed expense reimbursement form. Electronic receipts as documentation for reimbursement: Supporting documentation for online booking or purchases must be a receipt or a confirmation of payment and not a confirmation of a reservation. Detailed below are the minimum requirements for an electronic receipt to be acceptable as proof of purchase: E-TICKETS: Passenger name Issue date Ticket number or other**proof of payment Total payment Itinerary or routing Payment Type ** A ticket number on the receipt indicates that a ticket has been purchased. HOTELS Name and address of hotel Revised 12-2015 cm Page 5

Guest name Number of guests Check in and out dates Number of rooms Number of nights Price per night Total Payment Proof of payment (credit card statement, receipt or cancelled check) Date purchased REGISTRATIONS: Name of attendee Name of conference Amount paid Dates Proof of payment (credit card statement, receipt or cancelled check) OTHER MISCELLANEOUS NON-TRAVEL PURCHASES: Name and address of vendor Date purchased Itemization Amount paid Proof of payment (credit card statement, receipt or cancelled check) Auditing of Travel, Entertainment and Non-travel Business Expenses under the Accountable Plan The Accounts Payable Department will review Employee Expense Reports for compliance with University policy along with IRS and other external regulations. In certain instances, additional information may be required in support of an expense. Travel, entertainment and non-travel business expenses will also be included in the audit testing performed by the University's independent auditors in connection with their annual audit of the University s financial statements and their audit work required by OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Travel Arrangements All employees of the University may make travel arrangements on the web, directly through the airlines, rail line, and car rental agency or through Uniglobe Travel Agency making every effort to obtain the best price possible. To contact Uniglobe, call 1-800-229-1220. For more information, see Page 7. University Forms and when to use them An Employee Expense Report is used to submit a request for reimbursement of expenses incurred by the employee, both while traveling and locally. A P-Card Electronic Expense Report (JP Morgan) is used to submit documentation of travel expenses incurred by the employee and charged to the employee s P-card, both while traveling and locally. A Cash Advance Form is used when requesting an advance of $150 or less. This advance, if over $25 will be in the form of a check issued through the Accounts Payable Revised 12-2015 cm Page 6

department. Exceptions must be approved in advance by the president or appropriate vice president. A Travel Reservation/ Authorization/Receipt Form is used when making travel reservations through the university s endorsed travel agency Uniglobe. Payment Request Voucher is used when requesting a payment directly to the vendor when there is not an invoice. Cash Advances The University discourages the use of cash advances. However, they may be used in some circumstances. Cash advances will be issued to University employees only. Cash advances will be issued for a specific University business purpose to cover expected outof-pocket expenses. To obtain an advance to cover expenses, the employee may present a fully completed, properly approved Cash Advance Form to the Accounts Payable Office. Advance requests may not exceed $150. Widener University employees may have cash paid by the cashier in the Office of the Bursar if the advance amount is under $25. Amounts of $25 or more must be paid by check through the Accounts Payable Office. Proper identification is required for cash payments. Cash should be requested only when there is not enough time (7 days) to obtain a check. It should be noted that cash advances will not be released more than 7 days before the travel is to begin. Cash Advance Settlement In order to obtain reimbursement for any business expenses and to settle cash advances, an Employee Expense Report with the proper receipts and department account numbers must be presented to Accounts Payable no more than 15 days after the completion of the trip or the date any business expenses were incurred. All Cash Advances must be settled preferably within fifteen (15) days of return from a trip or the date any business expenses were incurred. A cash advance will not be granted for a new trip until there has been full settlement with the University for any earlier advance. Outstanding Cash Advances Cash advances not settled within the allowable time limit will become reportable income to the individual. Once an unsettled advance has been added to the employees W-2, it cannot be reversed even if settled. Credit Cards Travel/Entertainment Card (P-Card): The University will make a credit card application form available to employees who travel frequently, based on written authorization by a Vice President/Dean/Provost and the Senior Vice President for Administration and Finance. University credit card billings are the responsibility of, and will be sent to and paid for by the employee. These cards should be used exclusively for University business. Revised 12-2015 cm Page 7

Corporate Credit Card The University s corporate credit card is used primarily for travel tickets purchased through the university s endorsed travel agency Uniglobe Travel Agency. Transportation The following procedures apply to all airline and rental car reservations in connection with travel on behalf of Widener University. Travel arrangements may be made on the web, directly through the airlines or through Uniglobe Travel Agency. Effort should be taken to ensure the best possible prices. If an employee is unable to obtain a good rate, he/she is encouraged to use the university endorsed travel agency. However, keep in mind the $30 Uniglobe travel agency fee in addition to the air/rail rate. Airline baggage fees are reimbursable for a maximum of two bags per flight. If travel is in connection with a regional or national meeting that provides information regarding special airline fares, the name of the meeting and the airline information should be provided to the airline, web, or travel agency. They should be able to obtain the group discount fare information and determine whether it is beneficial. Every attempt should be made to make reservations a minimum of two weeks prior to travel or earlier whenever possible. In view of airline pricing policies, early reservations may often lead to a lower fare. Staying over on a Saturday night for personal reasons often provides significant airline discounts. It may be appropriate and acceptable for employees to take advantage of these savings when the discount significantly exceeds the sum of hotel, rental car, and meal expenses for Saturday and Sunday. In these instances, employees will be reimbursed only for the actual costs incurred up to 75% of the savings differential of the airfare. In other words, there should be a net savings of 25% to the university in order to extend the trip. Full documentation must be supplied concerning the realized airline savings and expenses associated with the weekend stay. Furthermore, this arrangement must be approved prior to the trip. Travel arrangements made on the web or directly through the airlines will be reimbursed with the proper receipts along with a properly completed and approved employee expense report submitted to the Accounts Payable Department. Travel arrangements through Uniglobe will be recorded directly to your cost center. Uniglobe Travel Agency reservations: The employee should have travel plans approved by the cost center manager prior to making reservations. A Travel Reservation/ Authorization/Receipt Form must be signed by the appropriate cost center manager and presented to the appropriate office to obtain the tickets. Ticket reservations made through Uniglobe Travel Agency will have an additional $30.00 ticket fee on each ticket. Airline/train ticket orders and rental car arrangements may be made with Uniglobe as follows: Pennsylvania Campuses, call (800) 229-1220 Revised 12-2015 cm Page 8

Lodging Delaware Campus call (302) 475-1220 Identify yourself as an employee of Widener University and provide the information requested on the Travel Reservation/Authorization/Receipt Form. See attached exhibit. All airline tickets ordered through Uniglobe Travel Agency will be available for pick-up from the Accounts Payable Department on the Main Campus and the Bursar s Offices at the School of Law. A properly approved Travel Reservation/Authorization/Receipt Form must be submitted to pick up the ticket. A separate form must be completed for each trip reservation. Lodging while on business travel will be reimbursed, and the cost should not exceed the equivalent number of nights lodging required for the business trip. Hotel Reservations: Reservations can be made through the web, directly with the hotel or with the Uniglobe Travel Agency. When making reservations, every effort should be made to obtain the best possible price. Room Type: A single room with a private bath in a moderately priced business-class hotel or motel is the corporate standard. Reimbursement for suites or luxury accommodations requires prior written authorization. Cancellation: All rooms should be guaranteed for late arrival. Employees must cancel the room reservation in a timely fashion to avoid a no show charge. Cancellations may be made by calling the travel agent. If the cancellation is made directly with the hotel, employees should request and retain a cancellation number as documentation of the transaction. No show charges are not reimbursable. Conference Lodging: The employee can stay at the hotel where a meeting, convention, or conference is being held or at a nearby moderately priced hotel. Reimbursement: Reimbursable lodging charges may not exceed the normal charge for a single room. It is expected that the traveler will exercise prudent judgment in selecting a hotel and will endeavor to obtain the lowest commercial rate available. Reimbursement will not be made for entertainment expenses not related to University business. These include, but are not limited to, guest services, in-room movies, theater, or optional conference-related side trips. Original detailed receipts must be obtained and submitted with an Employee Expense Report to request reimbursement. Instructions: The University has obtained tax-exempt status in the Commonwealth of Pennsylvania and may deduct tax from hotel charges when the hotel has the University s tax exemption certificate on file. The Purchasing Department will mail a tax exemption certificate to a hotel upon request, or an employee may obtain one before traveling to present to the hotel. Direct Billing: In the case of job candidates, client visits, special programs, special training, or large conferences, direct billing of hotel charges is permitted. Contact the Director of Purchasing to make the necessary arrangements for direct billing to the University. Revised 12-2015 cm Page 9

Uniglobe Travel Agency reservations: A reservation can be made by contacting the University s travel agent, Uniglobe Travel Agency. The University and the travel agent negotiate preferred rates with certain hotels. Employees are expected to utilize these hotels whenever feasible. A list of preferred hotels, The Select Hotel Guide, is available to all traveling employees through the Accounts Payable Department. In destinations where negotiated rates are not available, the travel agent will recommend good, quality, moderately priced hotels. International Travel International travel requires full compliance with the University s Travel and Entertainment Policy. Reimbursement is for employee cost only. Expenses over and above what the employee would incur traveling alone are not reimbursable. All international travel requests must have the prior approval of the Senior Vice President & Provost for the Main Campus, the Dean for the law school or the appropriate Vice President. All requests for cash advances for international program expenses must be submitted to the Accounts Payable office 15 days prior to the departure date. Insurance Automobile Insurance: The University maintains appropriate insurance coverage for vehicles rented in the United States for university business. When signing a rental agreement, collision damage, waiver and liability coverage should not be purchased. Local insurance should be obtained if renting a vehicle outside the United States. In the event of an accident, regardless of how minimal it may appear, the following steps should be taken: a. Do not admit any liability. b. Obtain the name, address, phone number, and license number of the other driver(s) and any witnesses. c. Report the accident immediately to the local police department and to the rental agency. d. Report the accident immediately to the Associate Vice President for Compliance & Risk Management at (610) 499-4182. Be prepared to submit a written report on the incident along with a copy of the rental contract as soon as it is practically possible. Travel Accident Insurance: The University maintains an employee travel accident policy for employees traveling on University business. The loss of life value is $250,000. The University will not reimburse an employee electing to purchase additional travel accident insurance. Use of Personal Automobile Reimbursement for the use of personal automobiles by employees traveling on University business will be reimbursed at the current University-approved mileage rate of 54.0 cents per mile. Reimbursable miles are those miles driven for business purposes that exceed the number of miles in the employee s daily commute to and from home and place of work. Revised 12-2015 cm Page 10

The reimbursable mileage each way between the various campuses has been established as the miles listed below or the actual miles driven, whichever is less: Between Main and Delaware Between Main and Harrisburg Between Delaware and Harrisburg 13 miles 105 miles 100 miles The reimbursement rate covers normal automobile operating costs, including gasoline, oil, repairs, wear and tear, and insurance premiums. In addition, reimbursements will be made for toll and parking charges. Fines for automobile violations or personal misconduct will not be reimbursed. Any liability claims for damage or injury due to an accident with an employee s automobile while on University business will be the sole responsibility of the employee and their insurer. Reimbursements for mileage are to be submitted to the employee s cost center manager on the Employee Expense Report for approval, indicating the date of travel, mileage, starting point, destination, and purpose. Travel Meals Approved meals and incidental expenses for overnight travel will be reimbursed at reasonable actual costs. All meal expenses must be itemized on the Employee Expense Report. Individual meal expenses must be supported by original receipts. If two or more employees are together for a meal, the most senior employee should pay for the meal and report the necessary information on the Employee Expense Report. Registration Fees For advance payment of registration for a seminar or conference, a Payment Request Voucher form must be completed and forwarded to the Accounts Payable office. The Request is to be accompanied by the registration form, which will be mailed along with the payment to the seminar or conference sponsor by Accounts Payable. If not paid in advance, reimbursement for approved registration fees may be requested on the Employee Expense Report with proof of payment. Every effort should be made to take advantage of early bird registration discounts. Expenses for Spouse/Traveling Companion Reimbursement for all travel expenses, including meals and lodging, is limited to the University employee traveling on authorized University business and does not normally include expenses of a spouse or other traveling companion. Expenses over and above what the employee would incur traveling alone are not reimbursable. Any reimbursement of spouse/traveling companion expenses must be approved in advance by the President, Provost, or Senior Vice President for Administration and Finance. The presence of the spouse/traveling companion must serve a business purpose in order to be reimbursed by the university without personal tax consequences. Revised 12-2015 cm Page 11

Telephone Calls When traveling, work related long distance phone calls and essential personal calls to an employee s family are reimbursable. Personal cell phone rates are more reasonable in cost and therefore the use is encouraged. Costs associated with the use of sky and train phones are not reimbursable. Gratuities The reasonable costs of gratuities to porters, bellhops, and other service personnel will be reimbursed. Reasonable meal tips will be reimbursed. Reasonable is considered not more than 15% for normal service or not more than 15% to 20% for large groups, extraordinary service, or complex service needs. Parking and Toll Charges Parking and toll charges are allowable travel expenses. Original receipts or stamped parking tickets showing the exact payment made and date should be submitted with the Employee Expense Report. In Lieu Of Expenses Occasionally an employee traveling on University business will stay at a private residence of friends or relatives or be a guest for a meal. In such instances, it may be appropriate to present a gift to the host or hostess. The cost of such a gift should not exceed the reasonable value of the accommodation or meal for which an expense would otherwise have been incurred. In Lieu Of expenses should not exceed the expenses that would have been incurred, or $50, whichever is less, and must be supported by appropriate explanation including name of recipient and receipt. Full documentation is required. Business Meals, Meetings, and Entertainment The cost of business meals held under circumstances conducive to business discussions is reimbursable. In addition to the date and amount, the following information is required for reimbursement as well as for IRS purposes: a. Business relationship: names, titles or other designation of persons in attendance. b. Business purpose: nature of the business discussion. Expenses incurred for meals or meetings at which business is not discussed and under circumstances which are not conducive to business discussions (e.g., sporting events, theaters, etc.) are not ordinarily reimbursable. However, they are reimbursable if such activities directly precede or follow a substantial and bona fide business discussion. The date, name, title, and company affiliation of each person attending must be on the receipt. Identify those persons who participated in the bona fide business discussion. If two or more employees are together for a meal, the most senior employee should pay for the meal and report the necessary information on the Employee Expense Report. Employee Business Expenses while not traveling: Meals with other employees: Employees will be reimbursed for business-related meals taken with other employees in the following circumstances only: Revised 12-2015 cm Page 12

When, for confidentiality reasons, it is absolutely necessary that the business being discussed be conducted off-campus. When authorized by the department for reward or recognition. When the business purpose has been pre-approved by the appropriate Vice President. Mileage: Local business related travel is reimbursable at the university approved mileage rate. See Use of Personal Automobile above. Computers, electronic and other equipment, supplies, and all other purchases: All purchases should be handled through the university Purchasing Department and/or the ITS Department. Any exceptions must be approved by the appropriate Vice President in advance. Third Party Activities, such as consulting fees, remuneration, compensation, stipend, reward, honoraria, and/or any other form of payment received from a third party While on university time: University time is defined as within the normal working hours and days expected of the employee. If an employee accepts payment from a third party to consult, speak or perform a service while on university time, the payment must offset university expenses incurred including travel, meals, lodging and any other related expenses or be otherwise submitted to the university as reimbursement of expense. While not on university time: Not on university time is defined as outside of the normal working hours and days expected of the employee or while the employee is taking vacation time. If an employee accepts payment from a third party to consult, speak or perform a service while not on university time, the payment is not expected to be submitted to the university. Additionally, the related expenses will not be reimbursed by the university. Non-Reimbursable Expenses The following is a list of expenses considered to be of a personal nature and therefore not chargeable to the University, even when incurred while on University business travel: Travel expenses for spouse and other family members/travel companions Costs for meals or lodging for spouse or other family members/travel companions Alcohol, except for business entertainment purposes. The use of alcohol for business entertainment purposes should be kept to a minimum. Employees should be aware that the purchase and use of alcohol can present legal issues for the university. Laundry and valet charges on business trips of less than six business days Spa, health/fitness center or other personal services Revised 12-2015 cm Page 13

Travel insurance Purchase of magazines, sundries, and other items for personal use Insurance on rental cars Purchase of clothing or toiletries Meals and refreshments for events such as holidays, birthdays, showers, retirement parties and Secretary s Day, unless they are University sponsored events. Child care Pet care Gifts, unless for dignitaries and special university guests Movies /games (in-room, in-flight, and in theaters) Mini-bar charges Fines for traffic and parking violations Towing, regardless of who owns the car Personal credit card fees or late fees Flowers and gifts to employees, including student workers Political contributions Excessive meal and entertainment expenses Entertainment expenses not related to University business Gasoline costs if mileage reimbursement is requested Personal property or funds lost or stolen while traveling on business Lost baggage Personal automobile repairs or gas Personal phone charges in excess of reasonable calls home Electronic devices Blackberries, cell phones, PDAs, and other devices for individual use. The purchase of electronic devices for business use is NOT reimbursable unless approved in advance by the appropriate Vice President. Revised 12-2015 cm Page 14

Other Non-Reimbursable Expenses The following list of expenses is considered to be of a business nature but not chargeable to the University, even when incurred while on University business travel: Travel, meals and lodging costs reimbursed by a third party. Other expenses incurred by employee reimbursed or paid by a third party. Approval of Exceptions Exceptions to this travel policy must be approved in advance either by the President or the appropriate Vice President. Expenses: Documentation, Reporting, and Approval Documentation: In order to be reimbursed, employees must document expenses in adequate detail. All individual expenditures in excess of $10.00 must be supported by original receipts (no copies or faxes). Examples of original receipts are cash register receipts, restaurant receipts, cancelled checks, detailed credit card receipts, etc. Reporting: Expenses must be reported on a timely basis using the Employee Expense Report (EER). However, for repeated short trips, expense data can be accumulated for up to one month and reported on one EER. In the case of continuous traveling, forms should be submitted by the 30 th day of the subsequent month for all expenses incurred during the previous month. All expense reports over $25.00 should be submitted to the Accounts Payable office for reimbursement. Expense reports of $25.00 or less can be submitted to the cashier in the bursar s office for immediate reimbursement. Approval: The employee is personally accountable for the accuracy of the EER and/or payment request voucher and for ensuring it conforms to University Travel and Entertainment Policy. Individuals should exercise the same if not greater prudence and care in incurring expenses for the University as they would for their own personal expenses. The reimbursee must sign the expense report requesting reimbursement which is his/her testament that expenses were incurred while conducting university business. Signing or initialing another person's name is not allowed. All approving signatures must include full name, be legible, recognizable and may not be facsimile signature, stamp or initials. Prior to reimbursement, the employee s supervisor must approve all travel expenses up to $1,000. Associate/Assistant Vice President & Deans must approve expense reports over $1,000. The appropriate Vice President must approve any report over $5,000. No employee can approve his/her own expense report. The authorized approver is that person to whom the employee being reimbursed reports. The authorized approvers have primary responsibility for ensuring compliance with this policy. Because they are more familiar with expenses incurred on behalf of their schools or departments, an authorized approver by their signature (must be legible and original, no Revised 12-2015 cm Page 15

facsimile) is certifying that the expenses listed (and related receipts) meet the following criteria: All expenses are reasonable and relate to a valid University business purpose. All expenses are explained in adequate detail and properly supported by receipts. All expenses are in accordance with this policy. All expenses meet sponsor/donor guidelines, if applicable. The expenditure is charged to the proper general ledger account(s). The approver has authorization over the account being charged. The approver is not to be the individual seeking reimbursement. The approver has not been asked to approve the travel, entertainment or non-travel business expenditures for an individual to whom they report. Fundraising and Advancement Travel The University recognizes the unique nature of certain travel, entertainment and non-travel business expenses incurred for fundraising and advancement activities. If these activities necessitate a deviation from stated policies, the individual should discuss these issues with the Senior Vice President for Advancement. The business purpose should indicate that the expenses are directly related to Advancement activity. Expenses not defined in this policy: Expenses not addressed in this policy are NOT REIMBURSABLE unless approved in writing by the appropriate Vice President in advance. Revised 12-2015 cm Page 16