Responsible Office: Business Office
Policy Officer: VP for Finance and Administration
Scope: |Faculty |Staff

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.
The University respects the personal integrity and discretion of each member of its faculty and staff and conducts expense account affairs accordingly.
The following information outlines the responsibilities of various parties to the process:

General 
Requests for any travel expense reimbursement must be submitted on an approved travel expense form. Copies of the travel expense form are available on the Business Office my.francis page.
The University will reimburse any approved travel expenses incurred for the University according to the following procedures:

1. Employees must submit all claims for reimbursement on a travel expense form. Receipts for meals, lodging and transportation must be attached to the travel expense form. If the employee has not obtained a receipt for meals, the employee requesting reimbursement will submit a signed Missing Receipt Form verifying the amount and nature of the expense. The individuals supervisor must approve this form. Employees must submit detailed receipts for lodging and transportation. The University will not make reimbursement without receipts for lodging and transportation.

2. All travel will be by the most direct, economical, and usually traveled routes. The University will not reimburse costs incurred in excess of the most direct method.

3. Reimbursable travel expenses are confined to those that are essential to transacting the official business of the University. Expenses for laundry, valet service, entertainment, including movies, and other similar expenses are considered personal charges and will not be reimbursable. Expense for alcohol will not be reimbursed except in the case of entertainment of individuals outside the University (see entertainment section of policy).

4. Employees should attempt to use the Universitys pool vehicles when possible. The University will reimburse travel by personal vehicles on a per mile rate, according to IRS Standard Mileage Rate.

5. Employees must provide Travel and Expense Report substantiating the amount, time, use, and business purpose of expenses within a reasonable time (within 60 days) after the expenses are incurred.

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:

1. Same-day travel is to a destination equal to or greater than 50 miles (one way) from Loretto or their normal work area.

2. The time schedule requires or necessitates an overnight stay.

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

• For overnight travel, University personnel should receive approval from their immediate supervisor before departure. Approval of a departmental travel budget is not to be construed as a blanket authorization for any individual travel.

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:

• Total round-trip mileage is allowable for reimbursement.

Round-trip travel from home to destination instead of regular commuting to University:

• Mileage is based on the round-trip distance from home to the destination, less the normal round-trip commuting distance to the University.

Travel from the University to destination and then home:

• Mileage is based on the distance traveled from the University to the destination and home, less the one-way commuting distance to the University.

Reimbursable Expenses

1. Employees who travel using their own automobile on official business will be reimbursed according to the Internal Revenue Service Standard Mileage Rate. Parking fees and tolls are also reimbursable. Business mileage should be reported on the University's travel and entertainment reimbursement form. The employee must properly complete the form with all related information including date, destination, miles driven and the business purpose of the trip.

2. Reimbursement for lodging will be based on actual expense incurred. These expenses must be reasonable and customary expenses for lodging in the area. The employee must submit a detailed receipt for lodging. A credit card receipt showing the total charge will not be acceptable. Employees should always ask for corporate or education discounts when making hotel reservations. 

3. The use of a rental car should be used when the cost benefit justifies the use. When traveling in groups, sharing of cars is encouraged to reduce costs. When renting a car, fuel costs will be reimbursed based upon actual fuel purchased.  The Universitys preferred vendor for car rentals is Enterprise enabling the traveler to benefit from significant savings and enhanced service benefits. Rental vs Employee Reimbursement Calculator

4. Charges for room service, snacks, in room bar charges, newspapers, magazines and other miscellaneous expenditures will not be reimbursed.

5. Airfare should be obtained at the lowest available commercial discount rate. Standard (coach) travel arrangements will be used. Any costs in excess of standard airfare must be justified and documented on a case-by-case basis.

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.

1. The cost of alcoholic beverages are unallowable.
2. Costs of entertainment, including amusement and social activities, and any costs directly associated with such costs are unallowable.
3. Foreign travel costs are allowable only when the travel has received specific prior government approval. Each separate foreign trip must be specifically approved. For purposes of the provision, foreign travel is any travel outside of Canada and the United States, and its territories and possessions.
4. All University employees will be paid for their reasonable lodging, subsistence, and incidental costs incurred while on travel status, however, employees should be aware that the U.S. government may limit reimbursement to the University to a preset limit.
5. Any special terms under a specific grant will take precedence over this policy for that grant.

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. 
All student athletes should sign that they received their meal money or if a university employee purchases team meals on a P Card, all P Card procedures apply.  All amounts above are the maximums and include any tips that may be given.
Travel expenses to sporting events for non-sport-related personnel must be pre-approved by the Vice President for Student Development. Sport-related personnel includes players, coaches, student managers, trainers, and sports information staff.

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.