差旅费报销
目的
The University appreciates the efforts of those who travel on University business. 同时, it is necessary to keep the costs of travel within reasonable limits, to follow consistent reimbursement procedures, and to comply with IRS imposed substantiation policies to ensure that reimbursements are not considered taxable income.
本政策旨在:
- Ensure that only reasonable and necessary expenditures for authorized business are incurred, documented and paid for by the University.
- Ensure clear and consistent understanding of policies and procedures.
- Make sure that all payments are in conformity with applicable laws, 可以接受的做法, 常识.
- Provide guidelines that enable the University and its departments to better manage their budgets.
形式
*All travel expense reimbursement forms must still be completed and submitted through the Self Service Payment Request System.
政策范围
The policy applies to all employees who incur reimbursable expenses while traveling for the University, 无论资金来源如何.
The Internal Revenue Service imposes the following requirements on reimbursement of business expenses (1) there must be a business reason for the expenses (2) the individual must substantiate the expense; and (3) the individual must return to the employer or organization any amount advanced in excess of the substantiated expenses.
For travel expenses to be reimbursed they must be properly accounted for on a travel and reimbursement form, with the business purpose stated and proper supervisory approvals obtained.
Reimbursable and Non-Reimbursable Expenses
All travel costs must be approved in advance. It is the responsibility of the Department Heads/School Deans to verify that there are budget funds available. There will be no reimbursement for unauthorized travel and travel costs.
Business travel expenses will be paid by the University if they are reasonable, 适当的记录, 并得到适当的授权.
Reimbursable expenses include, but are not limited to the following:
- 经济舱机票/行李费
- 汽车租赁/航天飞机
- Personal mileage – paid at current IRS rate
- 停车
- 通行费
- 住宿
- 餐
- 出租车
- 会议费用
- 提示
无偿的费用
- 航空公司座位升级
- 酒店娱乐活动
- 酒店或飞机上的电影租赁
- 洗衣和代客服务
- Expenses related to vacation or personal days taken before, during or after a business trip
- Pet care including kennel or pet sitting fees
- 配偶或家庭旅行
- 酒精
- Any other personal expense not related to the business purpose of the trip
- 营业税*
*Any sales tax paid on University related purchases will not be reimbursed, the University is Tax Exempt and that should be utilized on all purchases. We will only reimburse the totals pre-sales tax. Tax Exemption Certificate is available on the main page of the 应付账款 webpage.
Substantiation – Receipts and Documentation
The IRS requires that requests for reimbursements to individuals be substantiated with 原始发票. 网上购物, a screen print of the confirmation screen or email acknowledgement is acceptable.
The following are examples of acceptable documentation:
- 餐 – meals are reimbursable up to $70 a day, with 原始发票. A chit torn from a receipt is not acceptable – the receipt must show the detail of the meal purchased.
- 住宿-酒店对账单或对帐单
- 租车代理开具租车发票
- Mileage – documentation of distance traveled – Mapquest or similar
- 的士-收据
- Airfare – original passenger receipt or electronic ticket receipt
- 提示
Authorization and Reimbursement Procedures
All travel costs must be approved in advance. It is the responsibility of the Department Head/School Dean to verify that there are budget funds available. There will be no reimbursement for unauthorized travel and travel costs.
步骤1
- 员工完成 旅行授权表格
- Employee submits Form to Department Head/Dean for approval
- Form should be returned to employee
此表格应随附. Request for Reimbursement or 现金垫款!
步骤# 2
- 员工安排旅行.
- The University will prepay travel and/or conference expenses by check or university credit card.
- 请求付款必须有 旅行授权表格 附加.
- Expenses prepaid by the employee will be reimbursed at the completion of the trip.
第三步
- Upon completion of travel a 旅行核对表 Should be submitted via Self Service Payment Request System.
- Travel reconciliations must be filed, 连同所有所需文件, within ten business days of the completion of the trip.
- Employees will receive reimbursement within one week of receipt of completed paperwork.
- 确保你也填写了 里程工作表 和 货币转换器工作表 必要时.
现金垫款
旅游发展 may be authorized for University-related travel, subject to supervisory approval. Employees who travel for business purposes are expected to arrange for prepayment of expenses whenever possible.
每天预支100美元现金, 总共不超过400美元, will be issued for meals and miscellaneous expenses. Additional per diem may be approved at the discretion of the appropriate supervisor.
Requests for advances may be submitted 30 days in advance of travel; funds will be issued 15 days prior to travel.