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When employees and guests travel for University business, travel should be by the least expensive means available, which means air travel in coach class. Requests to fly other than coach class may be granted by an appropriate member of the president’s staff under the following exceptions; 1) medical necessity, 2) extreme emergency, 3) international travel or 4) domestic flights with airtime of three hours or longer. For these exceptions, an upgrade to economy plus or similar status is allowed with prior approval. Under no circumstances is business class or first class allowed.

Flight insurance is generally not an allowable expense. However, for international and/or group travel, when there is a cancellation concern or anticipated schedule changes, flight insurance expenses will be reimbursed with prior approval from the Director of Purchasing.

Employees should rent a car only when it is required for daily use at the business destination, if their trip exceeds 375 miles (one way) and/or if there is no other reasonable means of transportation. The University’s preferred standard rental vehicle is a mid-size sedan. Individuals should go to the University’s car rental link (Rental Cars) found on the �°IJʿ������ Purchasing Office website, for a detailed outline of procedures to be followed when renting a car for business purposes. It is expected, however, that travelers make all rental car reservations through CBT via Concur.

When an employee’s business travel necessitates the use of the traveler’s personal vehicle, the traveler will be reimbursed at the federally approved mileage rate as communicated by the Office of Accounting & Control. Effective January 1, 2024, the reimbursable mileage rate is .67 cents per mile, which is in accordance with IRS guidelines. Mileage reimbursement should never exceed the cost of alternative transportation.

It is important for employees to be aware that the vehicle owner’s insurance policy will always provide the primary liability coverage and the University will not provide reimbursement for any deductibles.

All incidents should be reported to the Assistant Controller & Risk Manager for review by the University’s commercial automobile liability insurance carrier to determine whether there is secondary liability coverage available to respond relative to any amounts exceeding the employee’s primary liability coverage.

Employees who use their personal vehicle for business related travel and who travel less than 375 miles (one way), must use Google Maps, through the Concur travel and expense reporting system, to substantiate any mileage expense claimed. In addition, if the total miles driven exceed the Google Maps shortest determined route by 10% or more an explanation will be required.

When trips exceed 375 miles (one way) travelers must use a rental vehicle. In situations where inclement weather is expected and an all-wheel drive (AWD) vehicle is desired, a personal vehicle may be used if an AWD rental is not available.

Employees have the option of choosing one of two meal management options while traveling domestically: (a) the per diem allowance or (b) actual expense reimbursement. The per diem allowance is a daily rate that may be selected in lieu of submitting receipts. The actual expenses method requires the submission of receipts to support expenses claimed.

1. Per Diem Allowance
   The traveler can elect to be reimbursed for meals and incidentals as outlined by the U.S. General Services Administration (GSA) tables. The allowed expense is determined by the traveler’s destination and will be automatically calculated in the Concur expense reporting system. Please note that the GSA generated per diem amount on the first and last day of each trip will be adjusted down by 50% as these days do not constitute full travel days. Travelers, however, may request a waiver to this downward adjustment from their supervisor.
   
   
   Note: The per diem rate must be reduced when a colleague, vendor, alumnus or other third-party pays for a meal. An example of a per diem rate adjustment is as follows:
   
   When the conference attended provides some meals as part of the conference registration fee. For example: A traveler attends a three-day conference. The conference provides breakfast for all attendees of the conference at no charge to participants. Since the cost of breakfast is part of the conference registration fee, the traveler is not entitled to reimbursement for breakfast during the days breakfast is provided. The traveler can account for these adjustments in his/her per diem allowance when completing their Concur travel expense report.


2. Actual Expenses
   The maximum daily allowance for domestic travel is $85. All expenses must be receipted and included in the employee’s Concur travel expense report. Standard practice allows for tipping ranges from 15% to 20% of the bill. Tips for meals in excess of 20% of meal cost will not be reimbursed.

Due to fluctuation in exchange rates, foreign travel reimbursement will be made based on (a) the standard per diem rate of $85 or (b) actual receipted expenses to a daily maximum of $100. Standard practice allows for tipping ranges from15% to 20% of the bill. Tips for meals in excess of 20% of meal cost will not be reimbursed.
 

For all actual expenses for meals while traveling, receipts, regardless of amount, are required in order for a reimbursement to be issued. If a group of colleagues split a bill and original receipts are not readily available, the traveler should document the cost of their individual portion of the bill as well as provide an explanation for the meal charge. In addition, costs incurred for meals must be reasonable; meals may not be extravagant.

1. Meals with a clearly substantiated business purpose:In cases where University employees meet over a meal when not traveling, the cost of the meal is considered a non-reimbursable personal expense unless: 1) the primary purpose of the meeting is to conduct business and 2) there is a clear and compelling reason to meet over a meal. Generally, these conditions are met when it is not possible for employeesto meet during other working hours, and the purpose of the meeting is to conduct businessin accordance with a formal agenda.
2. Non-travel related meals eaten alone do not qualify for reimbursement.
3. Occasional meals provided to a group of employees, such as at a holiday party should generally serve the purpose of promoting goodwill, employee relations, morale, or to celebrate retirements, or major (e.g., 25 years) anniversaries of employment with the University. They must be reasonable and should not be extravagant. Meals which may be classified as personal eventssuch as birthdays, weddings, showers, etc. are not allowableexpenditures.
4. Meals that do not fall into one of the classifications outlined above will be considered taxable wages with the appropriate Federal, state and FICA taxes deducted from the employees wage payment.
5. Required documentation for businessrelated mealsincludesthe date, time, and location, nature of the gathering and names and titles of those in attendance. In cases where there are more than six people in attendance, the name of the committee or organization and the number of participantsis sufficient. Original receipts must accompany the request for reimbursement of actual meal costs.
6. Meal costs must be approved by the employee’s department head/supervisor whethersubmitted through the travel summary form or as part of the �°IJʿ������ JP Morgan MasterCard monthly statement of activity

Individuals conducting fund raising are limited to a maximum of $150.00 per day for each person entertained. Entertainment expenses greater than $150.00 per day/per person must be approved by the Vice President for Finance & Administrationor the President.

Personal entertainment expense (other than meals) is not normally reimbursable. If an employee is entertaining University guests for business purposes, names of those being entertained should be provided along with the purpose of the entertainment. Failure to provide that information may result in the IRS treating the reimbursement as taxable income to the employee.

1. Companions
   Expenses for a companion are not reimbursable unless the companion’s attendance is necessary for business purposes.
2. Telephone
   For those employees not eligible for a University cell phone stipend, business calls made while away from the office will be reimbursed. Calls home will be reimbursed at the rate of one call per day (of reasonable length). Direct long distance calls from a hotel room can be expensive and should be avoided.
3. Miscellaneous
   Any necessary expense under $75, not previously described, must be receipted and described.
4. Non-reimbursable Expenses
   The following will not be reimbursed by the University:
   • Fines for parking or moving violations;
   • Movies or other personal entertainment for stays of four consecutive nights or less;
   • Laundry services (for stays of four consecutive nights or less);
   • Lost or stolen personal property (including cash);
   • Costs incurred at home, such as childcare;
   • Life, flight or baggage insurance (except as noted previously); and/or
   • Companion expenses