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BUSINESS TRAVEL AND EXPENSE REPORTING AND POLICIES

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Presentation on theme: "BUSINESS TRAVEL AND EXPENSE REPORTING AND POLICIES"— Presentation transcript:

1 BUSINESS TRAVEL AND EXPENSE REPORTING AND POLICIES

2 Business travel expenses…
Are incurred by a University employee while traveling on behalf of the University from one's office to a business destination and back. Are required to be reported by the traveler even if traveling with other University faculty or staff members. May not be included on the expense report of another employee.

3 It is expected… That all University faculty and staff will exercise appropriate care in incurring business travel and entertainment expenses. Because the University is a non-profit, charitable, educational institution, or 501(c)(3) organization as defined by the IRS, such expenses should be moderate both in frequency and in amount.

4 The business travel and expense policies and procedures apply to…
All University faculty and staff of all colleges, divisions, departments and units regardless of the source of funds supporting the travel. Expense payments made using the Purchasing Card (“P-Card”), personal credit card, University check, University cash advance or out-of-pocket cash. If expenses are charged to a sponsored program, the terms of the grant or contract will take precedence if more restrictive than University policy. If you have questions, consult with your Program Administrator at the Office of Research Compliance and Administration.

5 Only actual expenses will be reimbursed...
Individuals should neither gain nor lose personal funds while conducting business on behalf of the University. It is the responsibility of each traveler, as well as the supervisor approving the expenses, to comply with the provisions of the travel policy.

6 Documentation is required for the reimbursement of all expenses associated with business-related activities… Original detailed receipts documenting proof of payment are required for all expense reimbursements. Photocopies of receipts will not be accepted except for third party sponsored travel, when the original receipts must be supplied to the sponsor for reimbursement. Online receipts are required for reservations and registrations made through the internet. The online receipt is received via when the reservation is completed. Itineraries that do not show proof of payment will be not accepted. Expenses charged to the P-Card are recorded on the travel report as prepaid expenses.

7 Personal expenses… Are not reimbursable including:
Child care Kennel fees Valet and laundry services Health clubs and salons Recreation costs In-room movies Expenses for a spouse or family member will not be reimbursed. Personal expenses must never be charged to the P-Card.

8 Alcohol charges… Purchased in the course of business activities.
Must be approved by the employee’s supervisor. Must be separately itemized on a detailed meal receipt. Properly approved alcohol charges must be charged to account 3344. Alcohol charges are unallowable for (cannot be charged to federally funded and other sponsored projects where this restriction applies) sponsored projects.

9 For non-University individuals (guests of the University, candidates for positions, etc.)…
Travel expenses are reimbursed using a Check Request Form rather than a Travel Expense Reimbursement Report. The Check Request Form and instructions are available at

10 Travel dates… Normally include the day before the date of the business activity through the last day of the event. Additional travel days must be justified on a statement attached to the Travel Expense Reimbursement Report.

11 Local business expenses…
Are incurred while conducting University business in the metropolitan Philadelphia area. Include conference or seminar fees, meals, parking fees and other out-of-pocket expenses.

12 Local entertainment expenses…
Are incurred while conducting ordinary and necessary business for the University such as fundraising, public relations activities and other University events. Include meals, transportation, parking and tolls.

13 When a personal vehicle is used for a business trip…
The Internal Revenue Service business mileage reimbursement rate for business travel effective January 1, 2008 is 50.5 cents per mile. Employees must document business miles using a travel log to determine the total mileage for the trip.

14 When a personal vehicle is used for a business trip, continued…
Business mileage rate covers all costs of operating the vehicle including: Gasoline Oil Insurance Repairs Receipts for tolls and parking fees are reimbursed separately and not included in the business mileage rate.

15 Business mileage does not include the normal commute to and from work...
When your business travel originates from home, subtract your normal commute from the total miles associated with the trip. Under IRS Reg. § (b) (5), costs of commuting to your place of business or employment are personal expenses. You cannot be reimbursed for commuting expenses even if you work during the commuting trip.

16 Insurance for individuals who use their personal automobiles for business travel…
Must be at least $100,000/$300,000 for liability insurance coverage. The individual's coverage is primary to any other available coverage. The University will not reimburse individuals for the cost of insurance.

17 Prepaid business travel expenses…
Are paid by the University directly to a vendor on behalf of the traveler before the trip is taken. Prepaid expenses are issued via the Travel Advance and Prepaid Expense Report or by using the P-Card. Examples include airfare, hotel deposits and conference and registration fees. An accounting of prepaid expenses must be submitted on a Travel Expense Reimbursement Report even if the trip is canceled.

18 Travel advances for employees…
Are funds requested by the traveler prior to the trip for meals and other out-of-pocket expenses. Must be approved via the Travel Advance and Prepaid Expense Report by: Traveler’s supervisor Authorized account signer (if other than the traveler’s supervisor) Office of Research Compliance and Administration (“ORCA”) for charges to grants and contracts Advances will not be granted for prepaid expenses or expenses paid via the P-Card.

19 Travel advances for employees, continued…
Travel advances are not issued to students and non-employees. Advances are limited to not more than $100 per travel day, not to exceed $500 per trip. Travel advances are issued only by check payable to the traveler not earlier than 7 business days prior to the trip. If a travel advance is issued, a Travel Expense Reimbursement Report must be submitted to account for the advance even if the trip is canceled.

20 Air travel is authorized for coach class…
Travelers are expected to book the lowest logical airfare and to use the additional savings opportunities provided by our authorized travel agencies via the Procurement Office Travel Portal at The University will not reimburse travelers for tickets purchased with frequent flyer miles.

21 Air travel is authorized for coach class, continued…
If a flight exceeds five hours in duration, business class or first class (if business class is not available) may be authorized if prior written approval is obtained from the relevant Senior Vice President Vice President or CFO of the College of Medicine First class and business class air travel is generally not allowable when expenses are funded by a grant or contract.

22 Executive Air Travel Policy…
Limits the number of senior managers traveling together on University business in the same aircraft. Consult the policy before making travel arrangements for University executives.

23 When travel is funded by a sponsored project…
The traveler must submit a travel report to the Office of Research Compliance and Administration (“ORCA”) for all travel regardless of whether reimbursement is due to the traveler. Pre-approvals are no longer necessary The Fly America Act Applies only to those projects which receive federal funding No business or first class accommodations are generally allowed.

24 When travel is funded by a sponsored project, continued…
At a minimum the traveler must provide: Name of Traveler (each traveler must file a report) Purpose of the travel and the reason why it is allocable to the project (Describe briefly) Proof of attendance (evidenced by agenda or similar document and transportation boarding documents) Itemization of all costs incurred for the trip (including those prepaid & charged to a credit card) Receipts to document all costs

25 When travel is funded by a sponsored project, continued…
For sponsored project travel the University must be able to provide an auditor with the reason for the travel and why this travel is an appropriate cost for the project. The purpose of the Travel Expense Reimbursement Report is to pull together all the costs in a meaningful way. Send the travel reports directly to the ORCA program administrator to reduce the processing time.

26 Foreign travel charged to a federal grant…
Requires the use of a U.S. flag air carrier for international travel in accordance with the Fly America Act. If there is a need for an exception, travelers must complete a Justification Statement to certify the reason for the exception. The lowest airfare is NOT an acceptable reason. The sponsored project travel policy is available at

27 TRAVEL PORTAL… It is recommended that travel arrangements be made with a University authorized travel agency via the Procurement Office Travel Portal at Use of these vendors will insure the best rates for trains, airfare, hotels and car rentals as well as offer additional services to University travelers. Authorized agencies should be used for all travel costs including those paid with the P-Card, expenses paid in advance by University check as prepaid expenses or any other travel arrangements.

28 PURCHASING CARD….

29 When possible, travel expenses should be paid using the University P-Card…
Travel expenses paid via the P-Card are reported on the monthly P-Card Statement of Account (“Statement”). The traveler’s supervisor must approve all travel expenses by signing the Statement. Original receipts are required and must be reviewed by the traveler’s supervisor prior to approving the Statement.

30 When possible, travel expenses should be paid using the University P-Card, continued...
Cardholders who arrange for travel for individuals other than their direct reports must obtain the approval signature of the traveler’s supervisor prior to submitting the Statement to the Procurement Office. The original receipts are retained in the department, along with a copy of the Statement, for audit purposes. Original receipts for travel purchased with the P-Card are not to be sent with the travel reimbursement form, they are to be kept in a central location with your purchasing card documents in your department.

31 When possible, travel expenses should be paid using the University P-Card, continued...
Refer to the P-Card overview at for more information on using the P-Card for travel expenses. Travel on sponsored projects charged to the P-Card requires a Travel Expense Reimbursement Report. Consult for the complete ORCA travel policy.

32 Online travel forms… Travel Expense Reimbursement Report
Local Business and Entertainment Expense Report Travel Advance and Prepaid Expense Report

33 For your personal security…
Do not submit your Social Security Number. Your Social Security Number is not required to process travel expenses and reimbursements. Provide your employee ID instead and all of the information described on the forms. If you do not know your employee ID, contact Computer Accounts Management Service at https://accounts.drexel.edu/BannerUPI_login_form.asp Black out all but the last 4 digits of your personal credit card number on detailed receipts

34 Approvals include… Certification by the traveler or individual incurring the business expense. Supervisor (Employee’s cannot approve their own expenses.) Authorized account signer (if other than the traveler’s supervisor). ORCA for charges to grants and contracts

35 Forms cannot be processed without…
Employee name, home address and ID Purpose of business trip or activity and destination Original receipts Online receipts for arrangements made via the Internet

36 Forms cannot be processed without, continued…
Supervisor approval, authorized account signer (if other than supervisor) and employee certification ORCA approval for charges to grants and contracts Budget to fund the expenses Forms submitted without the required information will be returned to the employee.

37 Within 30 days after the trip…
Fully completed and approved travel reports must be submitted to: Accounts Payable Office 3201 Arch Street Suite 400 Or dropped off in the 3201 Arch Street lobby mailbox. Travel expenses paid with a personal credit card will be reimbursed only upon submission of a fully completed and approved travel report after the trip is completed .

38 Amounts due to the University for excess cash advanced…
Must be paid by personal check to: Drexel University or Drexel University College of Medicine Must be submitted to the Accounts Payable Office with the travel report.

39 Reimbursement for business expenses…
Is paid by University check. Is mailed to the employee’s home address within 3 business days after entering into the Banner financial system.

40 NEW Executive Air Travel Policy
Business travel and expense policies… NEW Executive Air Travel Policy Business Travel Expense Policy and Procedures Business Travel Defined What is Reimbursable and What is Not Local Business and Entertainment Expense Policy

41 Mileage Reimbursement Policy
Business travel and expense policies, continued… Mileage Reimbursement Policy Current Mileage Rate Business Travel and Expense Account Codes

42 Accounts Payable Contact…
ACCOUNTS PAYABLE OFFICE or

43 Contacts… PROCUREMENT procure@drexel.edu 215-895-2876
OFFICE OF RESEARCH COMPLIANCE and ADMINISTRATION (“ORCA”)

44 QUESTIONS…


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