Business & Travel Expense Policy:
An Overview
Agenda
General Information
Roles and Responsibilities
Business and Travel Expense Policy Overview
Purpose and Justification Review
Business and Travel Expense Reporting
Expense Report Preparation
2
Accountable Plan Requirements
There must be a
business
connection and
the expense
must be
reasonable
There must be
reasonable
accounting for
the expenses
3
All excess
reimbursements
must be repaid
in a reasonable
time
Reimbursable/Allowable/Unallowable
Business and Travel Expenses
Not reimbursable per
university policy
Reimbursable per
university policy
Allowable by Federal
Government/Sponsor
– direct charge or F&A
4
Unallowable by
Federal Gov/Sponsor
– direct charge or
F&A
Expenses & Sponsored Grants/Contracts
Not all costs that are reimbursable by the
university are ‘allowable’ by the Sponsor
Expenses funded
by a Sponsored
grant or contract
•May have requirements or
restrictions above and beyond the
university’s policy
•Need to consult guidelines and/or
contract to ensure compliance
Questions related to Federal or Sponsor restrictions should be directed
to H&SS Department Business Managers
5
ROLES AND RESPONSIBILITIES
6
Who does this policy apply to?
Faculty
Courtesy
Appointments
Non-Employees
(ex. Consultants)
Staff
Policy
Students
Visiting
Faculty
Recruits
Outside
Contractors
7
Business and Travel Expense Policy Exceptions
Approvers of
Exceptions
Designated
Departmental
Finance
Representative
•Designated Departmental Finance
Representative – H&SS Department
Head
•A Vice President
•Provost
•President
•In H&SS, the Department Head is
responsible for approving policy
exceptions
8
Defined Roles in Policy
Individual
incurring
expense
Business
Expense
Preparer
Business
Expense
Approver
Accountable
for ensuring
that business
and travel
expenses
follow
University
policy
Accountable
for confirming
that
individual’s
business and
travel expenses
follow
University
policy
Accountable for
approving and
verifying that
individual’s
business and
travel expenses
follow University
policy
9
Individual Incurring Expense
Responsible for ensuring that :
• Expense has a valid business purpose;
• Proper Oracle account allocation, business justification and
supporting documentation (e.g. receipt) has been provided to
the business expense preparer;
• Proper approval for upgrades, exceptions have been obtained
and have been provided to the business expense preparer;
• To the best of their knowledge, the expense is in compliance with
the policy and sponsor requirements/federal regulations (if
applicable).
10
Business Expense Preparer
Responsible for ensuring that :
•Proper business justification and supporting
documentation (e.g. receipt) has been received from
the individual requesting reimbursement or incurring the
expense;
•Mileage and per diem calculations are accurate;
•Proper approval for upgrades, exceptions has been
received from the individual requesting reimbursement;
•There is proper allocation to the Oracle account string.
11
Business Expense Approver
Responsible for ensuring that :
• Expense has a valid business purpose;
• There is proper supporting documentation (e.g. receipt) for the
expense;
• Mileage and per diem calculations are accurate;
• There is proper department approval for upgrades, exceptions;
• There is proper allocation of the Oracle string;
• To the best of their knowledge, the expense is in compliance with
the policy and sponsor requirements/federal regulations (if
applicable).
12
BUSINESS AND TRAVEL EXPENSE
POLICY OVERVIEW
13
Process Changes
Receipt
Requirements at
H&SS
All receipts are required
regardless of amount
All paper receipts must
be submitted to
approver
Only receipts $75 and
greater should be
scanned and submitted
with PRC report or ER
report
Approval/Audits
Expense
Submission
Payables will no longer
approve employee
expense reports prior to
payment
Expenses should be
submitted for
reimbursement within
30 days of incurring
expense
Final approval of
expense reports will be
made by report
approver (similar to
PCard process)
Auditing of expenses
will be after
reimbursement
14
Expenses submitted
past 90 days of expense
date become taxable
income to reimbursee
Sales Tax
Most CMU goods and services expenses are
exempt from sales tax as long as:
• Purchases are made via Purchase Orders or PCard
AND
• Sales tax exemption certificate/number is
provided to vendor
Standard Exceptions to Sales Tax Exemption: Hotel
occupancy, Allegheny County alcohol tax, non-US locations,
some states
15
Paying Sales Tax with Personal Funds
Sales Tax incurred
and paid for using
personal funds
during business
travel and meals?
•Reimbursable
Sales tax on other
types of business
purchases paid for
using personal
funds?
•In H&SS, sales tax will be
reimbursed, but the employee is
strongly encouraged to avoid
paying sales tax by making
purchases through departmental
buyers
16
Meals – Self/Others/Non-Travel
Meals between
colleagues
• Primary purpose
must be to
conduct
University
business in
accordance with
an agenda
Functions for
special events
Recruiting /Other
Business Meals
• Intent must be
to show
appreciation,
promote morale,
recognize
achievements
• Primary purpose to
conduct business
• May involve
prospective
employees, visitors,
vendors,
organizations,
groups, etc.
17
Expenses associated with social events
(visitor receptions, alumni reunions, etc.)
Considered to be business entertainment,
partially social in nature.
• Necessary to further University interests
• Expenses should be reasonable
• Business purpose of entertainment must be clearly documented
• Requires description of who attended (ex. individual names,
name of group) and total number in attendance
• Unallowable as direct or indirect costs to the university – must be
allocated correctly to unallowable expense types or appropriate
function
18
H&SS Guidelines for Business Meals
When faculty act as the department’s
representative to recruit new faculty or
entertain outside speakers:
• The cost of business meals for 2 – 5 people should not exceed
$75 per person, including alcohol, tax and tip .
• For groups over 5 people, the total cost of the meals should
not exceed $375.
• All exceptions should be approved by the department head.
Dollar limits and number of attendees for
graduate student recruiting or entertaining will be
determined by the department.
19
Examples of Prohibited PCard Expenses
Purchases for travel or
entertainment that occur while
traveling more than 60 miles
from the Cardholder’s
designated home campus.
Personal Purchases
Purchases of:
• gas cylinders
• hazardous materials
• live animals
• warehouse club
memberships
Cellular devices, voice and data
services and home internet
charges.
20
Service & Software Purchases <=$1000
To use PCard when
purchasing services and
software <=$1,000:
Contract executed through
the University Contracts
Office is required and must
be completed prior to the
purchase.
The fully executed contract
must be attached to your
PRC Verification along with
the receipt.
Contracts Office Contact Information:
8-2528 or
University-contracts@andrew.cmu.edu
21
Internet Purchases: Service & Software <=$1000
Many internet purchased services and software require the
purchaser to enter into a contract and accept the suppliers
terms and conditions. When presented with these terms
and conditions:
Forward terms and
conditions to the
University Contracts
Office for review and
approval before
making the purchase.
The Contracts
Office will email
their response to
the terms and
conditions.
Note: University Contracts Office approval only
extends to the specific transaction and is not a
blanket approval for future transactions.
22
The Contracts
Office email
approval must be
attached to your
PRC Verification
along with the
receipt.
Miscellaneous types of expenses
Professional Development
• Expenses are reimbursable if approved by supervisor and content
relates to job responsibilities
• Expenses associated with maintaining a professional certification not
directly related to job responsibilities are not reimbursable
Memberships, Dues, Subscriptions
• Individual memberships in business associations are reimbursable if
approved by supervisor
• Fees for magazines, newspapers, newsletters – reimbursable if
approved by supervisor
Postage, office supplies, copying charges
• Reimbursable if purchased for business use, but we recommend
purchasing these items through the department whenever possible
23
PURPOSE AND JUSTIFICATIONS
24
Purpose & Justification
Why or How
does the
expense relate
to university
business?
Where did
the
expense
occur?
Who was
involved in
the
expense?
Purpose
and
Justification
25
What does
the expense
represent?
When did the
expense
occur (if
other than
the date on
the receipt)?
Example - Today’s Meeting
Answer The Five Questions For Today’s Meeting:
Who
What
Why (How)
When
Where
H&SS Pcard verifiers and expense report
preparers
Refreshments for 45 attendees
To provide training on appropriate PCard
receipts and purchasing justifications
February 25, 2011
Baker Hall A53
26
Example – Today’s Meeting
Select “Refreshments” as Expense Type
Refreshments provided at
2/25/11 training session in BH
A53 to H&SS College PCard
verifiers and expense report
preparers on appropriate
receipts and purchasing
justifications (45 attendees).
See handout for additional examples
27
Enter
justification
into Oracle
Justification Guidelines
Answer These Five Questions:
Who
What
Why (How)
When
Where
Who was the purchase for? Who are the
affected individuals?
What was purchased? What does the
purchase represent?
Why was the item purchased? Why did the
event take place? How does it relate to
business?
When did the activity/charge occur?
Where is the event held? Where does the
item reside?
28
Justification Tips
Include Quantity for items such as:
Food (Meals,
Refreshments or
Unallowable)
•5 or fewer – list
names of attendees
•More than 5 –
provide total
number of
attendees
Gifts
•List number of
items purchased
•Gift forms required
if amount exceeds
$75 per person or
for gift cards of any
value
29
Tickets or other
items where
appropriate
•ex., 100 Kennywood
tickets for resale to
students
Justification Tips (continued)
For subscriptions/memberships, include the timeframe
ex., Jan 2010-Dec 2010
ex., 6 mo subscription (Jul-Dec 2010)
Include the year when entering a date
ex., Jan 3, 2010, 1/3/2010, 1/3/10
Breakout alcohol on a separate line and charge to alcohol.
If alcohol is not available, use unallowable
30
Justification Tips (continued)
Include titles of individuals external to CMU or note if the
individual is a student
If exception, note pre-approval in justification and attach/scan
email confirmation with receipt
Read the justification as if you were an outsider to make sure
it is clear
240 characters available to provide detail
31
Clarification of Expense Types & Justifications
Justification examples for food expense types:
Refreshments
Snacks (cookies and milk) for presentation to students in
Prof Claus’s Organizational Behavior class by guest
speaker from North Pole Univ, Dr. R.R. Reindeer, on Dec
24, 2010 in HbH; 30 attendees.
Non-Travel Business Lunch (pizza, cookies and milk) for presentation to
students in Prof Claus’s Organizational Behavior class by
Meals
guest speaker from North Pole Univ, Dr. R.R. Reindeer, on
Dec 24, 2010 in A51; 30 attendees.
Unallowable
(not allowed for use
in calculating
University’s research
overhead rate)
Lunch (pizza, cookies and milk) provided to students in
Prof Claus’s Organizational Behavior class as an end-ofyear celebration on Dec 24, 2010 in A51; 30 attendees.
32
Clarification of Expense Types & Justifications
When purchasing food, what expense type should be used?
Refreshments
When light snacks, cookies, non-alcoholic
beverages, coffee, and/or pastries are being served
in a meeting with a business objective.
Non-Travel Business When more food is involved such as an entrée in a meeting
with a business objective (ie: lunch meeting food – pizza,
Meals
boxed lunches, Mad Max, etc.).
Unallowable
(not allowed for use
in calculating
University’s research
overhead rate)
When expenses relate to alcohol, personal goods and
services, and special activities. For example, holiday
parties, celebrations, and other social functions with
*no* business objective (ie: coffee/water for general
use). Note: Alcohol must always be broken out
separately.
33
Clarification of Expense Types & Justifications
When purchasing supplies, what expense type should be used?
Computing
Supplies
Computing supplies used in computers and printers
including diskettes, tapes, toner, etc.
Instructional
Supplies
Office Supplies
Supplies used in classroom instruction, purchased from
external suppliers.
Other Supplies
Supplies that do not meet one of the other defined
supply categories.
Paper Supplies
Paper supplies used in printers, copiers, fax machines,
etc.
Technical Supplies
Supplies used in lab and research facilities purchased
from external suppliers.
General office supplies excluding paper and computing
supplies.
34
Clarification of Expense Types & Justifications
Justification examples for supply expense types:
Computing
Supplies
USB-512 Pen Drives for Paul Fischbeck to load course
materials and distribute to students in Policy III class in
Fall 2009 (in lieu of paper handouts).
Instructional
Supplies
Easel and flip chart to be used for brainstorming
activities in Steven Klepper’s Economics classes for fall
2010.
Office Supplies
Office supplies (notepads, pens, staples, etc.) for general
office use in the Philosophy department.
Other Supplies
Plates, napkins and forks for 1/5/2010 lunch in BPH 223D
to plan website revisions for the Psychology department.
35
Clarification of Expense Types & Justifications
Justification examples for supply expense types (cont.):
Paper Supplies
Paper for general use in printers at English
department offices in Baker Hall.
Technical Supplies
Cheese purchased to use as stimuli in behavioral
decision making study conducted by Carey
Morewedge
Stopwatches used as incentives for exercise study
conducted by Erte Xiao
36
Justifications - Examples
GOOD
BAD
One box of red pens, 3 rolls of
bubble wrap, 1 pack of boxsealing tape.
One box of red pens, 3 rolls of
bubble wrap, 1 pack of boxsealing tape for general use by
History department.
Name tags and permanent
marker pens for orientation
week.
Name tags and markers for
identifying students, faculty, and staff
during student orientation
information sessions held in August
2010.
Tip: For “Office Supplies” indicate if for general use or a specific purpose
37
Justifications - Examples
GOOD
BAD
Conference registration for
Terrance Hayes to attend the
Society for Technical
Communication annual meeting
in Philadelphia, PA from Nov 4-7,
2009 for professional
development.
Conference registration for
Terrance Hayes.
Tip: For “Conference Registration” be sure to include why the individual is
attending the conference (ex. presenting, professional development, networking).
38
Justifications - Examples
GOOD
BAD
Holiday party for the SDS
at the Schenley Park Visitor
Center.
Holiday party for SDS faculty,
staff, and guests at Schenley Park
Visitor Center on Dec 5, 2010; 300
attendees.
Tip: For “Unallowable”, like all other expense types, be sure to cover the 5 W’s
39
Receipt Requirements
H&SS policy requires that receipts for all
transactions be collected.
When the new Business & Travel Expense
Policy goes into effect, only those $75 and
greater must be scanned and attached to the
PRCs and ERs.
40
Required Documentation
What
information
must be
included on
a receipt ?
•Merchant Name
•Date of Purchase
•Reference to the method of
payment (ex. credit card
number)
•Amount of the purchase
•Items purchased - itemized
41
Example #1: Receipt-Acceptable or Not?
Not Acceptable
Missing: What
was purchased
42
Example #2: Receipt-Acceptable or Not?
Not
Acceptable
Missing:
Merchant,
Date, Credit
Card Proof
43
Example #3: Receipt-Acceptable or Not?
YesAcceptable
Credit card
receipt plus
detail
receipt with
all required
information.
44
Example #4: Receipt-Acceptable or Not?
Yes-Acceptable
All necessary
detail on receipt.
45
What if receipt is missing or not legible?
Cardholder/
Preparer should
contact vendor in
an attempt to
obtain an
appropriate receipt
Cardholder/
Preparer should
complete the
Missing Receipt
Form (FinanceForms page)
Preparer should
attach/scan
completed form to
report
Note: Frequent use of the Missing Receipt form and/or submitting inadequate receipts will be
considered an audit violation and will be reported to the designated departmental finance
representative.
46
Missing Receipt/Packing Slip Form
Example for a “tangible good”
Example for a “meal”
47
PCard Guidelines (Issued January 10, 2011)
Link to new
guidelines:
• http://www.cmu.edu/finance/procurem
entservices/policiesprocedures/files/psp1001.pdf
• All PCard holders and approvers must
review
The
PCard/Oracle
Help Desk
• 8-4666 or pcrdhelp@andrew.cmu.edu
PCard
Newsletters
• http://www.cmu.edu/finance/ap-erpcard/pcard/newsletter.html
48
BUSINESS AND TRAVEL EXPENSE
REPORTING
49
Considerations when the traveler is flying
Who is paying for
the airfare and
related charges?
•If charging to federal funds, must
use a US flag carrier to the
extent possible (Fly America Act)
What kind of airfare
can be purchased –
coach/business/first
class?
•Class of airfare chosen should be
the lowest price coach
Is first class and/or
business class
reimbursable?
•Yes if the department head
approval is documented
50
Considerations when the traveler is flying
Related Charges
Reimbursable –
Yes/No/Departmental Approval
Standard Baggage Charges Yes
Excess Baggage Charges
Dependent on business purpose and
departmental approval
Upgrade Charges
Dependent on business purpose &
prior departmental approval
Airport Parking
Yes – low cost alternatives are
recommended
Change Fees (earlier/later
flights)
Dependent on cost/benefit
justification and departmental
approval
51
Considerations if travelers drive their
own vehicles . . .
Use of a personal auto is reimbursable based on the
IRS mileage rate, actual driving distance, and most
direct route.
IRS mileage rate includes the cost of gas, repairs, and
personal auto insurance.
Tolls and parking fees are reimbursable while parking
tickets, fines, etc. are not.
52
Rental Vehicles and Rental Insurance
How should the
traveler go about
renting a vehicle?
• Use one of CMU’s preferred suppliers when
arranging for vehicle rental
• Standard vehicles are recommended
Are upgrades
reimbursable?
• Yes - if the department head approval is
documented
Should the traveler
purchase rental
vehicle insurance
when renting in the
U.S.?
Should rental vehicle
insurance be purchased
when renting outside of
the U.S. (U.S. territories/
Puerto Rico/Canada)?
• No – Traveler should decline rental vehicle
insurance
•Encouraged to purchase any auto insurance
related to liability and physical damage that is
required by the specific country
•Personal effects coverage and personal accident
insurance will not be reimbursed
53
If traveling via Ground and/or Rail
Taxis/Shuttles
Rail
•Taxi and shuttle fares
plus tip are
reimbursable if
expense is incurred
due to business
purposes
•The class of rail travel
chosen is expected to
be the lowest-price
coach rail ticket
available; premium
fares are subject to
budget availability and
prior approval
54
What about Foreign Travel?
Same general policies apply to foreign
travel
Countries where travel advisories have
been issued can be found on the US
State Dept website
Foreign travel funded by sponsored
grant/contract may require approval prior
to travel
• Check with your business manager on
questions/interpretations of restrictions
55
Per Diem: What it is, Where it comes from, and
Who can use it
What is a per
diem?
• A fixed amount of daily reimbursement
that can be given for lodging, meals and
incidental expenses when traveling on
business
Where does the
per diem amount
come from?
• U.S. locations - General Services
Administration (GSA); Int’l locations - U.S.
State Department
• Depts. may set per diems at less than the
GSA rate, but never greater
Who can be
reimbursed using
per diems?
• Only CMU employees
• In H&SS, only faculty and staff may use per
diem; graduate students must submit actual
receipts
56
GSA Per Diem Meal & Incidentals
Helpful Tip: Print the information from the GSA site that supports the per diem
and scan and attach to the report to assist the approver.
57
If buying meals while traveling . . .
Meals for self included as part of the fee of a
conference/workshop/hotel reservation, etc.?
•Expenses for any meal already included in fee should not
be submitted for reimbursement
•Meal per diem must be reduced for the included meals
Paying for meals for others while traveling?
•Requires a valid business justification
•Names of the meal attendees (if 5 or fewer) must be
provided in justification; Traveler’s name and just the
number of attendees if 6 or more
58
Alcohol – Reimbursable & Unallowable
Reimbursable with a valid business purpose:
•Meals between colleagues
•Functions for special events/business entertainment
•Meals associated with recruiting
AND
Unallowable
•Not allowed to be charged to or paid for by Federal funds
NOTE: Alcohol, and tobacco as well, is neither reimbursable or
allowable when charged to a Qatar entity.
59
EXPENSE REPORT PREPARATION
60
Non-Employee Expense Reports
Expense reports for nonemployees (anyone who does not
have a paid appointment in
HREM) cannot be submitted via
Oracle Expense Reports
Non-Employee Expense Report
(paper) form must be completed
and sent to Travel and Expense
Reporting (UTDC) along with the
original receipts (>= $75) for
processing – regardless of report’s
dollar amount
61
Form for Non-Employee Expense Reports
62
Non-Employees
Example: Error message resulting from attempting to begin an
expense report for a non-active employee: courtesy, directory,
retired, terminated.
NOTE: Questions about an individual’s non-active status
should be directed to H&SS department business
manager.
63
Non-Employee Expense Report
What are the requirements of the non-employee ER?
• contains detailed explanation of the relationship of the
individual to the university
• clearly describes the business purpose of the expenses
• includes proper supporting documentation
• is approved by an individual in the department who has
appropriate financial oversight
Travel and Expense Reporting will audit the expense report
(prior to payment) for:
• valid business purpose
• accuracy
• proper supporting documentation including original receipts;
additional information may be requested.
64
Non-Employee Expense Report
Per diem rates cannot be used for nonemployees and graduate students
Photocopy all receipts $75 and over and attach
the original receipts to the paper report
Copies of the receipts will be kept in the
department
65
CMU Employee Expense Reports
Need only full name to identify
Individual must be on preparer’s “list” for access
• Note: If the person is not in your drop down list, please ask
your Business Manager
Itemized original receipts for all reimbursements
including those under $75 must be submitted to the
department preparers
66
H&SS Travel Expense Reimbursement Request
Form – Page 1
67
68
Purpose
Describes the business purpose for the
travel undertaken and for which associated
expenses reimbursement is being
requested
•Where (destination)
•When (dates of travel)
•Why (e.g., conference attendance)
69
Purpose - Examples
Purpose: Chicago, IL; Jun 5-6, 2010; To attend
National Association of College and University
Business Officers (NCUBO) conference on
Valuation of Financial Information for professional
development.
Purpose: Los Angeles, CA: January 4-7, 2011; to
collaborate on research with Dr. Daffy Duck of
Univ. of CA LA (UCLA)
70
Expense Lines
Describe the following:
• What (a general identification of the type of
expense)
• Justification (details/description)
Traveler’s H&SS form
will identify general
categories of expense
reimbursement (e.g.,
hotel, airfare)
Preparer must align traveler
provided information with
CMU object codes and/or
“pick list” values (e.g., hotel
= lodging)
71
Expense Lines – Justification (details/description)
H&SS Travel Expense Reimbursement Request form
and – particularly - provided receipts will identify
this information.
This is an explanation of what the cost is, of why it is
appropriate for payment.
The following pages contain acceptable receipts
and justifications.
72
Lodging – Example: Receipt
73
Lodging – Examples: Justification
Justification: Accommodations on 5/1/10 for guest speaker,
Stacy Monk, Prof of UCLA, who presented her research on
“How Public Policy Regulations Affect Violence in the U.S.”
at the Heinz Speakers Convocation Series held on 5/2/10 in
HBH.
Justification: Lodging from Oct 11-14, 2009 for Uni of Calif prof
Martin Smith to meet with Lowell Taylor at CMU to discuss
and Collaborate on research.
Justification: Marriot Hotel expenses from June 7-9, 2009, for
guest lecturer Aaron Hidges of Intrepidus Group, for the
MISM course 95-856 Hacking Exposed taught in summer
2009.
74
Conference Reg – Example: Receipt
75
Conference Reg – Examples: Justification
Justification: Conference Registration for Patty Page (PhD
Student) to attend the Institute of Education Sciences (IES)
Research Conference annual meeting in Nashville, TN from
Sept 3-6, 2010 to present a research paper.
Justification: Registration for Samuel Adams to attend the
annual conference on Recharge Centers in New York, NY on
April 1, 2010 for professional development and networking.
Justification: Fee for Susan Timko to attend the annual
National Association of College and Employers conference
in Orlando, FL, June 1-4, 2009, to establish relationships
with potential employers for Heinz College Graduates.
76
Airfare – Southwest - Example: Receipt #1
77
Airfare – Example: Receipt #2
78
78
Airfare – Examples: Justification
Justification: Airfare for Patty Page (PhD Student) to attend
the American Psychological Association annual meeting in
Las Vegas, NV from January 6-9, 2010 to present a research
paper.
Justification: Airfare for Samuel Adams to attend the annual
conference on Recharge Centers in New York, NY on April 1,
2010 for professional development and networking.
Justification: Airfare for Susan Timko to attend the annual
National Association of College and Employers conference
in Orlando, FL, June 1-4, 2009, to establish relation ships
with potential employers for Heinz College Graduates.
79
79
Meals – Examples: Receipts
80
Meals – Example: Justification
Justification to
include at least
the following:
• Date
• Restaurant Name
• Meal (breakfast, lunch, dinner)
Note: Alcohol must be broken out, charged to
non-research funds, and charged to the
unallowable object code 85916
81
Parking – Examples: Justification
Justification
to include at
least the
following:
• Date
• Parking facility name
Example: Parking at Pittsburgh International Airport while
attending the American Psychological Association annual
meeting on May 1-3, 2010.
82
Taxi/Shuttle – Example: Justification
Justification
should
include the
following:
•Date
•Type of receipt (taxi or shuttle)
•Destination (conference to
airport, etc.)
Example: Taxi from airport to Hotel name in Nashville, TN, for
Kevin Jones while attending the American Psychological
Association annual meeting on March 1-2, 2009.
83
Prepaid Travel Expenses
Conference registration and
airfare can be reimbursed
before travel occurs. All
other expenses must wait
until the completion of the
travel.
Prepaid expenses will be
tracked by the department
to verify that the travel was
completed.
If the travel is canceled or
postponed, the business
manager will discuss the
next steps with the traveler.
If purchases cannot be
applied to a future business
purpose, the traveler may be
asked to return the
reimbursement or accept
income tax liability.
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Standard Approval Path in H&SS
When the
Reimbursee is:
Faculty, Staff, or Department Head
Graduate Student
Receipts are given Preparer in the
to:
department
Approver is:
Preparer in the
department
Business Manager Business Manager
who forwards to:
Final Approver:
ALG
Representative
(Assistant Dean)
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Preparers and Approvers Checklist
Signed reimbursement form (H&SS Business
Expense Reimbursement Request or H&SS Travel
Expense Reimbursement Request) is received.
Proper documentation and/or signatures for any
exceptions is received.
All receipts have been submitted by the person
requesting reimbursement.
The 5 W’s (Who, What, Where, When, Why) have
been answered.
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Checklist (contd.)
Correct account strings and PTAs have
been charged.
For grants, check that the expense is
allowable.
Scanned receipts include only those that
are $75 and over. Receipts are scanned
in portrait format if possible and scanned
in the order that is on the screen.
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H&SS Implementation Differences
Business
Meals
• When faculty act as the department’s
representative to recruit new faculty or entertain
outside speakers:
• The cost for business meals with 2 - 5 guests
should not exceed $75 per person, including the
alcohol, tax and tip.
• The total cost of the meal for groups larger than
5 is limited to $375, including the alcohol, tax and
tip.
• All exceptions require approval from the
Department Head.
• Dollar limits and number of attendees for graduate
student recruiting or entertaining will be
determined by the department.
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H&SS Implementation Differences
Graduate
Students
• Graduate students must submit receipts to be
reimbursed for all expenses.
• No per diem reimbursements will be made.
Receipts
• Itemized original receipts for all
reimbursements including those under $75 must
be submitted to the department preparers.
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Websites for Reference
New Policy for all
Travel and Expense
Reimbursements
•CMU Business and Travel Expense Policy
•http://www.cmu.edu/finance/controller/bte/policy.
html
H&SS Business and
Travel Expense Policy
•http://www.hss.cmu.edu/deans_office/faculty_staf
f/index.html
Per Diem Rates
Travel Warnings &
Alerts
•U. S. General Services Administration (GSA) for
U.S. travel:
•http://www.gsa.gov/perdiem/
•Foreign Per Diem Rates
•http://aoprals.state.gov/web920/per_diem.asp
• US Dept of State: http://travel.state.gov/
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