|
|
 |
Travel and Business Related Expense Policy and Procedures
- INTRODUCTION
- This policy and these procedures
have been prepared as guidance in identifying legitimate travel
and business related expenses incurred in carrying out
necessary, authorized business of the University. Authorized
travelers may obtain reimbursement within the limitations set
forth below by submitting a Temple University Travel/Expense
Report. Individuals may not charge any item of travel or
business related expense directly to the University, in the name
of the University, except when using the official travel agency
of the University. Click
here to view Temple's Official Travel Agencies.
- SCOPE OF POLICY
- This policy covers expenditures
for all University, unrestricted, restricted and designated
funds. In certain cases, contracts and/or grants may have more
restrictive policies towards travel and business related
expenditures. In these cases, the more restrictive policies will
prevail.
- APPROVALS
- It is the responsibility of the
individual approving the Travel and Expense report to assure the
accuracy of the report, the appropriateness of the expenses, and
the compliance with all aspects of this policy.
- All expenditures of University
funds for travel and business related expenses must be approved
in accordance with Presidential Policy Statement No. I-5
(Expenditure Authorization).
- Travel and business related
expenses must be approved by the employee's supervisor. An
individual may not approve her or his own travel and business
expenses. Also, an individual may not have her or his travel and
business expenses approved by a subordinate.
- Expenses incurred on University
business by the President shall be approved by the Vice President,
Chief Financial Officer and Treasurer.
- PRIOR APPROVAL
- All expenditures of University
funds for travel and business related expenses must have prior
approval by the pertinent Dean or Budget Unit Head. It is the
traveling individual's responsibility to assure that this prior
approval is obtained.
- EXCEPTIONS
- Exceptions to any of the
provisions set forth in this policy require the approval, in
writing, of the Vice President for Financial Affairs. If the
expenditure is to be charged to a grant or contract, then the
exception also requires the approval of the Vice Provost for
Research and Graduate Studies.
- REIMBURSEMENT FOR EXPENSES
- Travelers will be reimbursed only
for expenses deemed to be in the best interest of the
University.
- The University provides travel agency services for purchasing airline tickets. If a traveler chooses to purchase tickets through another agency, online or directly from the airline, you must provide documentation of price comparisons as specified here: http://www.temple.edu/controller/travel/other_exp.htm. If airline tickets are purchased through another agency, due to an emergency or extraordinary reason, you must provide documentation supporting the reasons for using that agency in writing for approval to the Associate Vice President for Business Services. Any out-of-town guest of the University who makes his/her own travel arrangements will be reimbursed regardless of the travel agency used. Train or airline tickets purchased through the official travel agencies may be charged directly to a department's accounts by way of a properly approved Travel Authorization Form or by using the American Express Corporate Card, or a personal credit card.
- If employees purchase tickets
using a credit card, they can request reimbursement for the
expenditure prior to the date of the trip if they supply the
original receipt.
- Domestic and International
Travel
The allowability of travel expenses will be based on
the following considerations: Only the most direct route by
normal modes of travel will be approved, and the mode of travel
should be the most economical means possible. Reimbursement
normally will be made at this rate only. However, if time and
convenience of the traveler and time away from the University
cause a traveler to select a mode of travel other than the most
economical, those factors will be considered in the computation
of reimbursement. Reimbursement for air, rail, automobile rental
car and taxicabs must be evidenced by original receipts.
- Automobile:
Use of a traveler's
automobile will be reimbursed at the current Internal Revenue
Service mileage rate. Click
here to view current rate. This mileage rate covers
depreciation, maintenance, repairs, gasoline, oil, insurance and
vehicle registration fees.
- Travel by automobile is
permitted only if this mode is in the best interest of the
University.
- Reimbursement for two or more
persons traveling in the same automobile shall be limited to
the mileage reimbursement paid to the driver.
- If convenient public
transportation is not available, a person traveling locally
may be reimbursed for automobile travel in excess of normal
mileage between the person's home and primary work station.
(An example of this is an individual who normally works at the
Main Campus and whose commute to work is normally 20 miles
round trip. If that individual is required to go to the Ambler
Campus for a day and the round trip mileage from home to
Ambler is 30 miles, that individual may be reimbursed for 10
miles.)
- Parking costs will be reimbursed
if properly substantiated by receipts.
- Bridge and turnpike tolls will
be reimbursed if properly substantiated by receipts.
- Automobile Rental:
Rental of an
automobile is permitted when necessary for an employee traveling
on behalf of the University. Such rental of an automobile will
be allowed and reimbursed on the following basis:
- A traveler is expected to rent
mid-size or smaller vehicles unless there are several
travelers in the Temple group. Travel claims must include the
justification for rental of other than mid-size
vehicles.
- Car rental agencies provide basic insurance subject to a
deductible amount. Travelers must decline all additional insurance at the time of rental. Reimbursement for
additional insurance to cover the deductible will be declined by the Travel Reimbursement Center. The
University self-insures the exposure on the physical damage to the rental car (which is covered by the
additional rental car insurance.) The rental car company provides, automatically, liability insurance for
bodily injury and physical damage to the other car. Temple's Auto Liability Insurance would then cover any
excess over the rental car company's insurance while on business. Temple will not reimburse you for the
coverage for your personal items in the rental car. If items are damaged or stolen from the rental car you
would look first towards your Homeowners policy to reimburse you for the loss. The University would reimburse
you for your deductible. If you do not have such coverage for this exposure, you may wish to purchase the
coverage at your own expense.
- Gasoline charges on a rental car
will be reimbursed with submission of an original receipt and
the rental agreement.
- Reimbursement for rental cars
will be made promptly upon submission of a Travel/Expense
Report for the trip, documented by an original rental
agreement. Credit card receipts are not sufficient for
reimbursement.
- Airlines:
Traveling by air is
limited to the lowest price tourist class whenever the single
leg of the air travel is less than 6 (six) hours. The
University will reimburse business class fares whenever a
single leg of air travel is greater than 6 (six) hours. Cost
reimbursement rules do not allow business class fares to be
charged to grants and contracts. Additionally, cost centers
supported by student tuition or Commonwealth appropriations
(University non-auxiliary 10 funds) cannot reimburse business
class fares. Therefore, the price difference between coach and
business class fares must be charged to cost centers other
than grants, contracts and University non-auxiliary 10 cost
centers.
When completing a travel reimbursement or travel authorization
form that includes business class travel to grants, contracts or
non-auxiliary 10 cost centers, please be sure to itemize and code
the coach portion of the ticket (which should be supported by a price
quote) and the excess of the business class fare to the appropriate
cost centers. The original airline ticket or itinerary showing evidence
of payment will be accepted as proof of payment.
- Rail:
In traveling by rail, use
coach class, unless overnight travel is involved. Only the
original rail ticket serves as receipt. Train tickets may be
purchased directly at Amtrak.
- Taxicabs/Limousine:
Taxi or
limousine travel, where appropriate, will be reimbursed if
properly substantiated by original receipt. Airport limousines
or buses should be used wherever possible.
- Lodging:
- Travelers are expected to
utilize economical accommodations. Reimbursement for lodging
may not exceed the normal rate for a standard room. If an
individual is attending a convention or conference, use of the
convention or conference hotel is appropriate.
- Travelers should request the
educational rate where available.
- In Philadelphia employees and
business guests of the University are required to use the
official Temple University hotel. Exceptions must be approved
by the Associate Vice President for Business Services. Click
here to view Temple's official hotel.
- Reimbursement must be documented
by an original itemized hotel bill and receipt, and is limited
to room and tax, business phone calls and one personal phone
call home, per day, if away overnight.
- Meals - If meals are to be
reimbursed, actual meal costs will be repaid, subject to a
maximum of the current federal travel allowance.
Click
here to view rates by city. No meal allowance will be
granted in instances in which meals are covered by conference or
registration fees, or any other instance in which the employee
does not pay for the meal.
Although these rates apply to most
U.S. locations, a higher rate is available for selected cities.
Meal rates for travel beyond the continental limits of the
United States will conform, as nearly as possible, to the rates
established by the Federal Government. Rates for foreign travel
are available at the University's Travel Reimbursement
Center.
- There is no meal allowance
entitlement for travel of 10 hours or less within the same
calendar day. When the travel period is more than 10 hours but
less than 24 hours, you may claim expenses for those meals for
which you were not at home.
- Federal travel allowances are
widely used guidelines established by the Department of
Defense and are adjusted periodically to reflect increases due
to inflation.
- Travel-Related Accommodations – An employee requesting accommodation or assistance in traveling because of a disability must contact his/her
immediate supervisor, Dean or Budget Unit Head to determine reasonable and necessary accommodations prior to making any travel plans. Specific
information regarding proposed travel details, determination of hours of care necessary per day, type of care required (personal attendant care/community
access care), among other information, will be provided to assess the viability and practicality of the request. These issues will be assessed for each
travel request and will be determined on a case-by-case basis.
- Per Diem Allowance - A per diem
allowance may be authorized by the Budget Unit Head as an
alternative to normal hotel lodging and meal provisions.
- Per diem is defined as a flat
daily allowance (as set forth by the Federal Government), in
lieu of a subsistence expense for meals, lodging, and all fees
and tips to waiters, porters and maids. (No receipts are
required by the University. However, the traveler should
retain receipts for personal IRS audits.)
- Per Diem Rate:
- For travel within the
continental limits of the United States, there is a normal
per diem allowance for meals and miscellaneous expenses, and
another allowance for meals, lodging and miscellaneous
expenses. Although most geographical areas will be limited
to the normal rates, higher limits are set for certain
areas. This information is available at the University's
Travel Reimbursement Center.
- The per diem rates for travel
beyond the continental limits of the United States will
conform to the rates established by the Federal Government.
Current rates are available from the University's Travel
Reimbursement Center.
- Per Diem Periods:
- The per diem allowance is only
for activities involving overnight lodging.
- Miscellaneous expenses of less
than $300.00 each for books, supplies, and other miscellaneous
items, if not specifically prohibited below, purchased for the
benefit of Temple University are reimbursable.
- Business-Related Expenses - For
the most part, these are not travel-related, but are
extraordinary expenses incurred in the performance of an
employee's responsibilities. As there may be a fine distinction
between personal and business-related expenses, this type of
expense requires the approval of the individual's
supervisor.
- Entertainment is defined as meals,
beverages and gifts to non-employees deemed to be in the best
interest of the University, e.g., local visit by an external
candidate for a position within the University. Authority to
incur entertainment expense must be properly approved and
documented by receipts and records indicating name(s) of
guest(s) and justification for the expenditure. Such expenses
incurred primarily for the benefit of University employees are
considered personal expense and are not reimbursable. Business
meals are allowable if the employee establishes that the meal is
directly related to the active conduct of University business.
If the meal expense is incurred in connection with a substantial
and bona fide business discussion then it must be established
that the expense is associated with the active conduct of
University business. The employee must substantiate the expense
by including where the activity took place, who was attending,
and what was discussed. Expenses for business meals will not be
allowed for food or beverages to the extent that such expense is
lavish or extravagant under the circumstances.
- Professional organization fees in
the name of Temple University (but not in the name of an
individual) are reimbursable. Professional fees in the name of
an individual may be reimbursable if corporate membership is
unavailable and there is a direct business relationship that is
beneficial to the University and is approved by the Budget Unit
Head.
- Temple executives that perform
international travel in excess of seven (7) days and combine
business and non-business activity may only be eligible to be
reimbursed for a proportional share of their travel costs. For
more detail about this contact the Travel reimbursement Center
for a separate Travel Advisory.
- NON-REIMBURSABLE TRAVEL OR
BUSINESS-RELATED EXPENSES
- The following expenses are not
allowable:
- Entertainment expenses for
University employees where only University employees are
involved. Examples are one University employee buying another
University employee lunch (even if University business is
conducted during the lunch); a department head taking
employees to lunch; Christmas, retirement and other office
parties; coffee services, etc.
- Fines for
parking or traffic violations and/or any other fines assessed
during the course of said travel.
- Repair or insurance of personal
automobiles, except as approved by the Controller in advance
of the expenditure.
- Theft, loss or damage of
personal luggage and effects.
- Membership dues in private or
social clubs and organizations.
- Contributions.
- Personal expense, e.g., phone
calls, barber, laundry entertainment. (If an individual is
away overnight, one personal phone call home per day will be
reimbursed. If the individual is away for more than five days,
laundry will be reimbursed.)
- Passenger insurance, e.g.,
flight insurance. (Holders of Temple University American
Express cards automatically receive $200,000 of travel
insurance and $1,250 baggage insurance if they pay for their
airline tickets with their card.)
- Additional insurance on rental
cars.
- Gifts or Flowers, including
flowers, fruit baskets or other items of condolences or
congratulations.
- The above non-reimbursable items
are not to be considered all inclusive. All reimbursements are
subject to review and approval by the Director of Accounts
Payable or the Assistant Director of Travel.
- TRAVEL EXPENSES FOR OTHER THAN
UNIVERSITY EMPLOYEES
Travel expenses to other than
University employees, such as guest speakers, consultants and
prospective employees is subject to the same regulations
pertaining to University employees when travel arrangements are
made by the University.
- RECEIPTS
All claims for
reimbursement of the expense items listed below must be documented
by the original receipted bill or by a vendor-certified copy of
the receipted bill. Photo copies, credit card receipts, or
facsimile copies are acceptable only with permission of the
Assistant Director of Travel. Online receipts are also
permissible. Transportation by airline, railroad, rental
automobile, taxi, limousine.
- Parking and tolls.
- Accommodations for hotel or
motel.
- Registrations. (Attach official
printed receipt, or canceled check and copy of literature
itemizing fees.)
- Supplies and miscellaneous
expenses whenever reasonable and possible. (An example of this
is a long distance telephone charge which did not originate from
a University telephone.)
- Any other item of tip or service
expense in excess of $25.00. (All expenditures of this type
should be fully explained on the Travel & Expense
Report.)
- Note. In the event that an
original receipt over $75.00 is lost, it must be noted and
approved by a Dean, Provost or cognizant Vice President.
- TRAVEL REIMBURSEMENT
CENTER
This center has
been established to streamline the reimbursement procedures for
faculty and staff who must travel on University business. The
Travel Reimbursement Coordinator is responsible to review, approve
and process all travel and expense vouchers in compliance with
University policy. In addition, the Coordinator provides
information related to the travel policy, assists in resolving
problems related to the American Express Corporate Card program
and issues travel advances when necessary. Should you have
questions the telephone extension for the Travel Reimbursement
Center is 1-5279, 1-5278 or 1-1814.
- AMERICAN EXPRESS CORPORATE CARD
PROGRAM
Temple is a member of the American Express
Corporate Card Program. All University employees who plan to
travel on University business are encouraged to apply for a free
American Express Card to charge all appropriate business related
expenses. These American Express Corporate Cards are the complete
responsibility of the employee and all charges must be paid by the
employee. Failure to keep accounts current will result in the
revocation of the card.
The use of these cards is optional, and
should be used primarily for business purposes. Click
here for the American Express application.
- TRAVEL ADVANCES
For trips in which a traveler's
out-of-pocket expenses are estimated to be $200.00 or more and of
the type that would normally not be covered by the American
Express Corporate Card, a traveler's advance (minimum
$200.00) is available. Advances normally will be disbursed not
more than one week prior to departure date. Requests for advances
must be approved in accordance with Presidential Policy Statement
No. I-5 and approved by the Travel Reimbursement Coordinator.
Advances must be received in person. Advances not settled within
two weeks of the return date of the trip may, at the discretion of
the Controller, be converted to payroll advances and deducted from
payroll checks.
- SUBMISSION OF TRAVEL/EXPENSE
REPORT
Individuals must submit their Travel/Expense Report
to the Travel Reimbursement Center no later than 15 days after the
end of the fiscal year, June 30. Employees may, and are encouraged
to, combine several trips on a single Travel/Expense Report to
reduce the costs of handling small dollar reimbursements. All
Travel/Expense Reports must be signed by the employee and approved
prior to submission.
- FORMS AND PROCEDURES
The
forms necessary to satisfy this policy can be found online at the
Temple
University forms web site. The Travel Reimbursement
Coordinator is responsible for publishing procedural instructions
and rules for the use of the forms and the reimbursement of
expenses.
- MEAL PER DIEMS
Click here for per diem by city
|
