Responsible Office: Business Office Approved By: VP/Provost Approved Date: 1/1/2010 Effective Date: 1/1/2010 Category: Business and Finance Description/Purpose: Travel and Entertainment Procedures: Consequence: Details: Introduction This policy summarizes the University's policy related to reimbursement of expenses incurred while traveling on University-related business. Travel costs are the expenses for transportation, lodging, subsistence, and related items incurred by employees who are on official business of the institution. The University will reimburse all employees for reasonable expenses incurred while engaged in activities for the University. These policies are necessary to comply with Federal/State tax laws and third-party sponsoring agency regulations. It is intended to ensure consistent and fair treatment between departments throughout the University and the uniform reporting of financial results. In general, the cost of travel, accommodations, entertainment, and other related business expenses should be governed by what is reasonable and appropriate to the purpose involved. General
Meals Employees will be reimbursed for reasonable meal expenses (breakfast, lunch, dinner) incurred while traveling or entertaining on University business. The reimbursement will be the amount substantiated by the accompanying original receipts. The actual cost reimbursement is limited by the maximum daily rate of $50 ($8 breakfast, $13 lunch, $29 dinner). Tips are reimbursable for normal services associated with food services. As a rule, travelers should not tip more than 15% of the bill. Tips are part of the Daily Rate. An employee will qualify for meal reimbursement if:
When a meal is part of a professional meeting, an employee may be reimbursed for the cost of the lunch unless the lunch is part of the registration fee. The cost, date, place and business purpose should be supplied on the approved travel reimbursement form. Travel Expenses The following procedures are for the guidance of those who are traveling on official business for the University and expect reimbursement for charges incurred during such travel. Approval
Routing of Travel The University will make reimbursement for any approved mileage when the distance traveled exceeds the normal round trip distance from the employees residence to the University. All travel must be by the most economical and usually traveled route. When employees travel by an indirect route, for their own convenience, the employee will bear the extra expense. Total mileage traveled is computed in the following manners: Round-trip travel from the University to destination:
Round-trip travel from home to destination instead of regular commuting to University:
Travel from the University to destination and then home:
Reimbursable Expenses
Non-Reimbursable Expenses Traffic and parking violations will not be reimbursed by the University. Advances and Reimbursement of Travel Expenses Employees traveling on official business of the University are expected to provide themselves with sufficient funds for all expenses. However, when an employee is required to undertake travel which requires expenditures of more than $300, the employee may obtain an advance for an amount up to 75% of the anticipated expenditures. The amount of the advance is based on the anticipated out-of-pocket expenses. Amounts paid directly by the University to a vendor do not figure into the advance. Employees should submit requests for travel advances on a Check Request Form. This request must be approved by the employees immediate supervisor and forwarded to the Business Office for processing. Employees must properly account for all advances within 30 days after the date of the travel advance. All claims for reimbursement of traveling expenses, with receipts, will be itemized and approved by the employees immediate supervisor. The Business Office will then process the claims for reimbursement. Failure to account for advances within the 30 day limit may result in the non-reimbursement of travel expenses or the denial of future travel advance requests. Entertainment Expenses To be reimbursable, entertainment expenses should be expenditures essential to transacting University business. The Internal Revenue Code requires that specific details regarding the names of guests entertained, cost, date, place and business purpose, and the business relationship of the individuals entertained be supplied. The information should be listed on the Universitys approved expense report. Alcoholic beverages and entertainment expenses are not chargeable to federal grants and contracts. Alcohol is not reimbursable to University undergraduate or graduate students regardless of funds. The University provides funding for certain special occasions such as Christmas and Secretarys Day. Any special departmental parties or gifts for these or other occasions are not reimbursable by the University. Food or Refreshements for a University Event All food or refreshments for an on-campus University event (breakfast, lunch, dinner, or special event or reception) must be provided through the Universitys Food Service Department. The Catering Department will directly charge the sponsoring departments account number. Any exception to this policy must be approved by the Vice President for Finance. If alcohol is to be served at the event, please refer to Procedures for Acquiring Alcohol. Approvals Expense reports must be signed by the employee and signed as approved by their immediate supervisor. No employee should approve his/her own expense report. The approval indicates that the reviewer examined the reports in detail, verified the appropriateness of expenditures in accordance with University policies, and is satisfied with the amount reimbursed to the employee. All policy deviations should be addressed by the appropriate supervisor. For P Cards refer to P Card Policy. Reimbursement Policy The Business Office will review the expense and credit card reports for the appropriate signatures, check and review expenditures, and support for compliance with University policy. If the Business Office is required to return a report that does not have adequate support or proper approval, the reimbursement process may be delayed. Government Travel In addition to the above travel expense procedures, travel expenses incurred in connection with, and funded through federal government grants, are subject to additional policies.
If a situation occurs that is not covered by the above policies, the standards of OMB Circular A-21 will govern. This Circular is available in the Business Office. Athletics Team Travel NCAA policy will govern athletics team travel and entertainment. All other athletics travel will follow the University policy and SFU Student Athlete Handbook. Student athletes will be allotted reasonable meal expenses (breakfast, lunch, dinner) while traveling for University scheduled games. The maximum amount allotted is $35.00 per day ($7 breakfast, $12 lunch, $16 dinner) and actual amounts should be calculated based on travel departure and arrival times. Ex. If a team is leaving at 2pm for a game then that day each athlete should get $16 for dinner. If the team arrives back on campus at 3pm from a game each athlete should have gotten $7 for breakfast and $12 for lunch and zero for dinner. Special Requests Request for reimbursement for items not covered by this policy should be reviewed with supervisors and the Controller prior to incurring the expenditure. Revised and approved by President's Council 01/11/2023, revisions effective 01/11/2023. |