The Expense Report Process: This process should be used when an employee is requesting reimbursement for an expense previously paid for by that employee and approved in advance by their supervisor or dean and the Office of Financial Affairs or the Belleville campus president via the spend authorization process. Expense reports (also known as employee expenditure reimbursements) can cover a broad range of pre-approved, university-related activities including, but not limited to, traveling to conferences or other campus sites, professional development, recruitment, travel to university sponsored events, etc. Rules for Accountable Plan for Employee Reimbursement The university s travel expense reimbursement program meets the Internal Revenue Service definition of an accountable plan. As a result, expenses and reimbursements that conform to this policy are not reported as taxable income to the individual. Under the accountable plan, business-travel-expense reimbursement must meet these requirements: 1. Reimbursements must be made for business expenses only. A business expense is defined as: A clear and understandable reason for travel that is specific enough to explain how the university benefits from the expenses being claimed. 2. Employees must provide a statement substantiating the amounts, dates, use, and business purpose of expenses within a reasonable time after the expenses are incurred. Original receipts must be attached. University guidelines require that expense reimbursements be submitted no more than 30 days after the expense has occurred. If for some reason the employee is unable to provide an accounting for the expenditures within this time frame, the employee should provide documentation as to the reason for the delay. Reimbursement is subject to the availability of funds, and the dean, supervisor, Office of Financial Affairs or the Belleville campus president has the discretion of denying the reimbursement, especially if the tardy expense reimbursement request crosses fiscal years. For individuals using a university credit card (also known as an expense card), those expense reports are to be submitted within five business days of the expense occurring.
Overview of Reimbursable, Non-Reimbursable, and Conditional Reimbursable Expenses Reimbursable Conditional Non-Reimbursable Mileage from primary work location to other campus sites or university- related events such as departmental meetings, observation, alumni relations, sponsorships, conferences, professional development, etc. Commuting expense between your home and official work location Airfare (coach) & luggage Vehicle rental, taxi, fuel, tolls, and parking Hotel Laundry, if traveler is in travel status for five or more days Entertainment expenses related to certain types of business meetings Internet access for business purpose Insurance costs, including baggage, flight, and travel. The university does not maintain any lost luggage/items insurance coverage for any loss of personal belongings of its employees while on university business travel Parking fines, speeding tickets, automobile repairs Upgrades and no show charges, Personal entertainment or recreation expense. Massages, saunas, spas, hotel gyms, and private and airline club memberships Meals associated with overnight trips Snacks in lieu of a meal (should be documented on receipt accordingly) Meals not associated with overnight travel, alcohol and tobacco-related products, Travel expenses or meals of other persons, such as a spouse, traveling with the employee for personal reasons, Snacks, candy, gum, and other items not related to or replacing a meal reasons. Personal health and hygiene items Credit card fees Child or pet care
Upon approval of the supervisor or dean or the Belleville campus president, the report will be forwarded to accounts payable for final processing. Please allow seven business days from the point of receipt in the Office of Financial Affairs for processing. Lost Receipts The university does not reimburse for lost receipts. However, in some cases, a credit card statement confirming the date, location, vendor, and price can be submitted for consideration. General Travel Policies and Guidelines The university recognizes and appreciates the efforts of those traveling for university purposes. Employees should understand the university s travel policies, be comfortable while traveling and receive timely reimbursement. At the same time, travel costs submitted for reimbursement must be incurred in accordance with these guidelines. 1. Mileage: Trips for university business will be reimbursed at 43 cents per mile when using a personal vehicle. This amount covers reimbursement for use of the vehicle which includes fuel. An approved trip for mileage reimbursement consists of trips from an employee s primary work site to a destination that serves a university purpose and back to the work site. In most cases, if the return leg of the trip does not end at a Lindenwood site then that portion of the trip is not reimbursable. An exception to this practice would be if the return to an alternate location (i.e. employee s residence) resulted in less mileage and there was no need to return to the primary work site. Examples of mileage reimbursement include the following: Recruiting Commuting from one campus site to another campus site for meetings or other university-related business Commuting to a conference or professional development Student observation (education) 2. Mileage versus vehicle rental: Vehicle rental is also an option for travel and should be considered when the cost of mileage reimbursement exceeds the cost of a vehicle rental and gasoline which are also reimbursable expenses. Employees should be fully aware of the Lease and Rental Vehicle Policy before reserving a vehicle. 3. General meals: Meals are not reimbursable if the business related trip does not include an overnight stay. Employees can factor dinner the night of an overnight stay and breakfast on the final day of a business trip.
4. Business meals: The typical business meal/entertainment might involve interviews of prospective employees, discussion with vendors, consultants, or other individuals with whom the university does business, or meetings of organizations and groups at which agenda items pertinent to university business are covered. Inclusion of companions/spouses or other individuals who are not directly involved in conducting university business are general indications that the occasion is not a business meal. Meals in this category should be classified as entertainment and must include the name(s) of the meal attendees and the business purpose of the meal. If the attendees are not university employees, their affiliation with the university should also be provided. 5. Airfare and frequent-flyer-plans: Travelers may personally retain frequent-flyer-plan rewards or other bonuses that may accrue from business travel if an expense card has not been issued. However, in no case may the traveler choose a reservation at a higher cost in order to accumulate additional plan rewards. The university will not purchase frequent flyer miles from travelers or reimburse them for tickets purchased with frequent flyer miles. Any membership fees to join frequent flyer clubs are considered personal expenses and will not be reimbursed by the university. The class of air travel chosen is expected to be the lowest-priced coach airfare ticket available using a commercial discount or coach class or standard accommodations. 6. Personal business conducted during period of travel: Personal expenses, as well as any incremental travel costs incurred for personal business during the course of a university business trip, are the responsibility of the traveler. Incremental travel costs include expenses that would not have been incurred on the business portion of the trip, except for the fact that the traveler conducted personal business at some point during the trip. For example, gas and mileage charges for out-of-the-way travel to visit friends or relatives are personal expenses and should be deducted from the expenses reported on the expense report. Expenses incurred for accompanying companions/spouses are considered personal in nature except on occasions when attendance of a companion/spouse at an event serves a bona fide business purpose for the university and the presence of the companion/spouse is essential (not just beneficial) to the employee being able to carry out the business purpose for the university. 7. Overnight stay: Travel extended to save airfare costs (e.g. a Saturday night stay for domestic travel) may be reimbursed when the cost of airfare plus additional expenses associated with the extended stay (e.g. additional night lodging, meals) is equal or less than the cost of airfare had the traveler not extended the trip. A justification statement documenting these savings, including a price quote for the same airline, must be attached to the expense report. Conference & Professional Travel
All requests to attend any conferences or seminars, and reimbursement of their related expenses must be approved in advance by the dean or supervisor and provost via the spend authorization process. Upon approval, it is then appropriate for you to make all necessary travel arrangements for the trip. After your return, you should complete the expense report process for reimbursement. All applicable receipts should be attached and entered individually. All general travel guidelines and the expense report process should be followed. As a general rule, travelers are expected to incur no additional cost for meals which are provided as part of a fee for attendance at conferences, workshops, etc., or which are provided by an airline while en route to their destination. When meals are provided in this way, the daily meal expenditures must be reduced accordingly. Travel by University Organizations Travel by university organizations (athletics teams, student organizations, field trips, etc.) are considered part of the educational process and overall development of the student. When selecting a transportation mode for travel, the safety and well-being of the student must be a priority. Athletics Travel Competition schedules for NCAA programs, Student Life Sports, and NAIA programs must be submitted and approved in advance via the spend authorization process. Schedules should consist of primarily Midwest travel. When travel involves an overnight stay, hotel accommodations must be applied based upon a one person per sleeping apparatus process. See the lease and rental policy section for steps to secure a rental vehicle. Upon return, the expense report process should be completed. Student Organization Travel Student organizations seeking an opportunity to travel must be coordinated and approved by the director of student life and leadership. Waiver release forms should be distributed, signed, and filed. When travel involves an overnight stay, hotel accommodations must be applied based upon a one person per sleeping apparatus process. See the lease and rental policy section for steps to secure a rental vehicle. Field Trips Field trips should be approved in advance by the dean and provost. Such field trips should be covered by lab fees. Waiver release forms should be distributed, signed, and filed. See the lease and rental policy section for steps to secure a rental vehicle.