Travel and Business Expenses

I. PURPOSE

These policies and procedures are intended as a guide to reimburse individuals for University-related travel and business expenses. The University will reimburse faculty and staff for expenses incurred in the performance of their job duties or other assigned responsibilities relating to appropriate Fairleigh Dickinson University operations.

The responsibility to observe these guidelines rests with the traveler, supervisor and the budget officer who certifies conformance to these guidelines by approving the expenditure(s). Accordingly, reimbursement should be sought and authorized for only reasonable and customary expenses, which conform to University policy. The burden of determining whether a particular expense is reimbursable rests with each individual prior to incurring the expense.

II. RESPONSIBILITY

These policies and procedures are necessary in order to ensure institutional compliance with federal tax law and what the IRS prescribes under their "accountable plan" rules. The IRS requires that accountable plans include all three of the following elements:

Expenses must be business related.
There must be adequate reporting by the employee to the employer of the amount, time, user, and business purpose of these expenses, within a reasonable amount of time (not to exceed sixty days). Original receipts must be attached to the report.
Excess cash advances or reimbursements must be returned within fifteen days after completion of the trip.

Failure to comply with these requirements could result in an employee having to report as personal income the costs incurred by the University for his or her business related travel and/or expenses.

Adherence to these policies and procedures will ensure consistent and fair treatment between departments throughout the University and the uniform reporting of financial results. In general, the quality of travel, accomodations, entertainment, and related expenses should be governed by what is reasonable and appopriate.

The University's Travel and Business Expense Policies and Procedures reflect its respects for the personal integrityand discretion of each member of its faculty and staff.

III. APPROVAL PROCESS

A. In Advance of Travel All travel must be approved in advance by an appropriate authority. As each deparmeent has a different supervisory structure, the appropriate authority is defined by this structure (the traveler's immediate supervisor and/or department budget officer).

In the case where the traveler's immediate supervisor is no the budget officer for the account being charged for the travel, the budget officer must sign the advance as well. B. Travel Advances

See Part V for Travel Advance Procedures 1. Advances should be used only when substantial out of pocket expenses (in excess of $200) will be incurred. A travel advance should not be used for lodging, service payment such as honoria, conference fees, or other substantial costs that can be prepaid, prearranged or invoiced.

2. However, there are situations where advances are necessary. Accordingly, in order not to inconvenience individuals by requiring them to use their own funds, travel advances of up to $500 per trip may be requested. Requests in excess of $500 must be approved by a Vice President or Provost. 3. The University is exempt from sales tax in several states. It is the responsibility of the traveler to obtain the tax-exempt form from the Accounts Payable Department prior to travel. Currently there are exemption agreements in the following states: New Jersey (Form ST-5), New York, Maine, Florida, Massachusetts, and Illinois. 4. Authorization of a travel advance should be documented on the Request for Travel Advance and submitted to the Finance Department at least seven, but no more than twenty-one working days prior to the departure date (see attachment A). C. Prior to Reimbursement Processing. See Part VI for Expense Report Procedures Each Expense Report must be signed by the in individual incurring the expenses (traveler), his/her immediate supervisor and budget officer (if different than the supervisor). 1. Traveler responsibilities are:

Complete and sign the Expense Report with all necessary supporting documentation attached.
Determine that the amounts requested are reasonable and conform to expense guidelines.
Provide 7-digit budget account number(s) to be charged.
Forward the Expense Report to his/her immediate supervisor.

Immediate Supervisor and Budget Officer responsibilities are to:

Review expenses submitted for reimbursement for reasonableness within expense guidelines and business purpose of such expenses.
Determine the the request for reimbursement is reasonable.
Determine that all information requested on the Expense Report has been completed and the preparer has signed the report.
Verify that the account number(s) to be charged is appropriate, and that sufficient budget funds are available.
Sign (approve) the Expense Report and forward it to the Finance Department (or the Budget Officer if appropriate).

Presidential Expense Reports should be reviewed and approved by the Vice President for Finance / Treasurer. If proper documentation and/or authorization is not received by the Finance Department, the Expense Report or Travel Advance Request will be returned to the supervisor, or the originating department if there is no approval. IV. TRAVEL AND BUSINESS EXPENSES POLICIES AND PROCEDURES

These policies apply to University faculty and staff who incur travel or business expenses to be paid by Fairleigh Dickinson University, regardless of the source of funds. The University will reimburse for reasonable travel, meals, lodging, and out-of-pocket expenses incurred in the transaction of University business. This document outlines policies and procedures in general terms to allow reasonable discretion for travelers. Departments may implement more restrictive policies and procedures which departmental personnel should adhere to. Vice Presidents and Provosts can make exceptions to this policy in the event of extenuating circumstances, however, a written explanation must be included with the request for reimbursement. In order for business and travel expense reimbursements to remain tax-free to the employee, the policies and procedures that follow must be adhered to: A. Air Travel 1. Travelers must book the lowest priced, direct, coach class airfare available on a commercial carrier. Any deviations must be justified and approved in advance. Airfare receipts must be submitted with the Expense Report whether paid by the employee or the University.

If the traveler wishes to maximize comfort and convenience for travel (i.e., traveling Business or First Class), the traveller must pay the difference between the upgrade and the lower fare. It is the responsibility of the traveler to provide the appopriate documentation.
A trip may be extended to take advantage of cost savngs. For example, if a conferece is scheduled for Sunday through Wednesday, it may be more cost effective to fly on Saturday and pay for the extra day's lodging and meals. Arrangements must be approved by the budge officer, and the traveler must document the cost-benefit of extended travel.
Fairleigh Dickinson University will not reimburse travelers for tickets purchased with frequent flyer miles because it is difficult to determine the dollar value of these tickets. Accumulated awards remain the property of the traveler; however if a traveler arranges a more expensive flight soley based on a Frequent Flyer program, the traveler is responsible for the difference in cost. Frequent Flyer bonus awards should not be the deciding factor when selecting flights.

B. Other Forms of Travel The University will reimburse individuals for other forms of travel for business purposes, including but not limited to train, subway, and bus travel. V. TRAVEL ADVANCE PROCEDURES
Introduction:

Travel advances will be issued, as needed, to University faculty and staff travelling on University business, if the expected cash expenditures of the trip exceed $200. Cash expenditures are defined as expenses which cannot be charged on a credit card. The advance must be accounted for on the Expense Report.

A travel advance will not be issued for lodging, service payments such as honoraria, conference fees, or other substantial costs that can be prepaid, prearranged or invoiced.

Purpose:

The purpose of the Request for Travel Advance is to provide a means for travelers to seek funds in advance of a trip. The form will serve as the Finance Department s documentation supporting the request and approval for the disbursement. In addition, the form will be maintained as an open accounts receivable until the travel advance is cleared with a properly approved Expense Report.

Completing the Request for Travel Advance:

Authorization of a travel advance should be documented on the Request for Travel Advance and submitted to the Finance Department (mail code T-FH2-01). The request should be submitted at least 7, but not more than 21, days prior to the departure date.

This form (Request for Travel Advance) is available for download as a Microsoft Excel spreadsheet file. You may either save the file to your hard drive for reuse, or open it, fill it out, and print the resulting spreadsheet.

Travelers may request an advance of up to $500. Requests in excess of $500 must have the approval of a Vice President or Provost.

To provide the supervisor and the Finance Department with adequate information regarding the purpose of the travel advance, the traveler should complete the information requested on the Request for Travel Advance. The detail of expected cash expenditures must be sufficient to support the need for a travel advance.

Signatures:

All Request for Travel Advance forms require the traveler s original signature (indicating his/her review of the document) and the original signature of the supervisor and budget officer, indicating their approval of the advance. No Request for Travel Advance forms will be accepted without these signatures.

Responsibility of Traveler After Trip:

After travel is complete, an approved Expense Report (Attachment B), should be submitted to the Finance Department. If the advance exceeded the actual expenses, a check for the excess, made payable to Fairleigh Dickinson University, should accompany the Expense Report. If expenses were greater than the advance, the University will reimburse the traveler the net amount due.

A travel advance will be held as a receivable from the traveler until a supporting Expense Report is processed by the Finance Department. A travel advance must be settled promptly (generally within 15 working days after completion of the trip), and before other advances or reimbursements arerequested. Admissions recruiters travelling for an extended period of time have 15 working days from the end of their travelling cycle to settle their advances.

Failure to Account for an Advance on a Timely Basis:

An employee may have only one travel advance outstanding at any given time. Failure to account for a travel advance within 60 days will result in:

1. The suspension of travel advance privileges.
2. A payroll deduction.

Processing Request for Travel Advance:

Properly completed and approved Requests for Travel Advance forms should be forwarded to the Finance Department, mail stop T FH2-01, at least 7, but not more than 21, days prior to travel. Forms submitted without appropriate signatures and/or appropriate documentation (as defined in the Travel and Business Expense Policies and Procedures ) will be returned to the originator.

VI. EXPENSE REPORT PROCEDURES

Introduction:

A properly completed and approved Expense Report (see Attachment B) isrequired for reporting expenses applicable to University related travel and business expenses. Currently, the reports are available in hard copy from the Finance Department (201-692-2111) or as an Excel file upon request, or by direct download from the link below.

This form (Expense Report or Voucher) is available for download as a Microsoft Excel spreadsheet file. You may either save the file to your hard drive for reuse, or open it, fill it out, and print the resulting spreadsheet.

Purpose:

The purpose of the Expense Report is to provide a means for faculty and staff to seek reimbursement from the University for business expenses, and to give budget officers the opportunity to fully review these expenditures. In addition, the format of the Expense Report is intended toprovide evidence of compliance with Internal Revenue Service reporting
requirements.

Support for Expenses:

The following support for reimbursement requests will be required for all travel and business expenses (original receipts are required for all expenses indicated on the Expense Report):

Air Transportation Airline ticket receipt coupon and copy of invoice
E-Tickets Airline receipt/itinerary and charge-card receipt
Car rental Car rental agreement and charge-card receipt (if applicable)
Personal Auto Miles driven or original gas receipts
University Vehicle Original gas receipts
Lodging Itemized hotel bill and charge-card receipt (if applicable)
Meals Restaurant or hotel bill receipt (if applicable: names, positions, company of the persons entertained and business purpose)
Conference Agenda (meeting schedule) and paid receipt
Telephone Hotel bill or telephone bill
Taxi, Other Receipt or bill

NOTE: Original documents must be submitted as support for expenses. Photocopies of invoices, credit card statements or record of charge slips accompanying the monthly billing statement, receipts or restaurant stubs are not acceptable unless the original document was lost and a signed memorandum is attached to the Expense Report giving a full explanation of circumstances.

A receipt is defined as a written acknowledgement that a specified remittance, article or delivery has been made. At a minimum, the name of the payee and guest(s), date and amount should appear on the receipt. Receipts must be submitted for all expenses. Any unusual items or special circumstances causing a policy deviation should be fully explained on an attached signed and approved memorandum.

The Expense Report must be signed by the traveler and submitted with a copy of the properly approved Request for Travel Advance, if applicable.

Supervisor and Budget Officer approval indicates that he/she examined the Expense Report in detail, verified the appropriateness of expenditures in accordance with University policy, verified the accurate completion of the form, and is satisfied with the amount claimed as reimbursable expenses by the traveler.

Completing the Expense Report:

The Expense Report is designed to record business expenses by 5-digit object code (or expense category). Expense columns are provided for most typical business expenditures (e.g., travel lodging, meals, etc.).

The Travel / Expense Details section should be used to explain the business purpose of your trip (in accordance with the University policy and IRS guidelines), the destination of your travel, as well as other unusual items on the Expense Report. This section should also be used to explain any transactions requiring further detail (e.g., multiple daily destinations, additional charges due to itinerary change, business purpose of Entertainment / Other expenses, etc.). Expense explanations should be referenced by the appropriate date. Additional explanatory pages should be used, if needed.

The Expense Report is intended to summarize all expenditures related to a business trip, regardless of the mode or timing of payment. Thus, advances are listed on the Expense Report, and then deducted from the amount due the employee. If advances for a trip exceed the total trip expenses, the amount due the University should appear as a negative amount on the report.

Specifics regarding the expense columns include:

Incidentals or any allowable expense not specifically designated on the form should be recorded in the Entertainment or Other columns.
The travel advance associated with a trip should be deducted from the net amount due the traveler.
When seeking reimbursement for personal vehicle mileage, the University mileage rate, 32.5 cents per mile, (effective 3/1/01) should be used. This rate is intended to offset expenses for gas, oil, repairs, etc. The numberof personal vehicle miles reported must include only miles in excess of normal commuting miles.
The Amount Due Employee / (Due University) must be computed and entered in the designated section of the Expense Report.

The total trip expenses, net of any prepaid amounts must be charged to the appropriate budget line(s) – 12 digit Colleague account number(s) (ex: 1-067104-56410), in the Distribution of Expenses section of the Expense Report. The amount charged to the budget should be for the total trip expenses and should not be affected by a travel advance amount, since the advance is not recorded to a budget line when issued, but rather when the travel has been completed. Prepaid travel expenses, for example, a hotel reservation paid in advance of the travel, should charged to a budget line when issued by the University.

Frequency of Submission:

An approved Expense Report must be submitted with all appropriate documentation within 15 working days after the later of the completion of the trip or the date expenses were incurred. Expense Reports reflecting less than $100 in expenses can be submitted quarterly.

Expense Reports submitted more than 90 days after expenses are incurred will not be processed, and expenses will not be reimbursed, unless a prior written approval by a Vice President is provided to the Finance Department prior to the expiration of the 90-day period. Extenuating circumstances surrounding the delayed submission must be documented in the approval.

Signatures:

All Expense Reports require the original signature of both the employee and the appropriate authority (supervisor, budget officer). In no instance shall a peer or subordinate approve a traveler s Expense Report.

Processing the Expense Report:

Properly completed and approved Expense Reports should be forwarded to the Finance Department, mail stop T-FH2-01, for processing. Reports which are submitted without appropriate signatures and or documentation (as defined in the Travel and Business Expense Policies and Procedures) will not be processed, and will be returned to the supervisor, or the originating department, if there is no approval.

The Finance Department will review the Expense Reports for the appropriate signatures, check the mechanical accuracy of the reports and review expenditures and support for compliance with University Policy. The primary responsibility for the appropriateness of expenditures rests with the traveler and approver.

	Travel and Business Expenses
AT A GLANCE:	The University will reimburse faculty and staff for expenses incurred in the performance of their job duties or other assigned responsibilities relating to appropriate Fairleigh Dickinson University Operations.
	I. PURPOSE These policies and procedures are intended as a guide to reimburse individuals for University-related travel and business expenses. The University will reimburse faculty and staff for expenses incurred in the performance of their job duties or other assigned responsibilities relating to appropriate Fairleigh Dickinson University operations. The responsibility to observe these guidelines rests with the traveler, supervisor and the budget officer who certifies conformance to these guidelines by approving the expenditure(s). Accordingly, reimbursement should be sought and authorized for only reasonable and customary expenses, which conform to University policy. The burden of determining whether a particular expense is reimbursable rests with each individual prior to incurring the expense. II. RESPONSIBILITY These policies and procedures are necessary in order to ensure institutional compliance with federal tax law and what the IRS prescribes under their "accountable plan" rules. The IRS requires that accountable plans include all three of the following elements: Expenses must be business related. There must be adequate reporting by the employee to the employer of the amount, time, user, and business purpose of these expenses, within a reasonable amount of time (not to exceed sixty days). Original receipts must be attached to the report. Excess cash advances or reimbursements must be returned within fifteen days after completion of the trip. Failure to comply with these requirements could result in an employee having to report as personal income the costs incurred by the University for his or her business related travel and/or expenses. Adherence to these policies and procedures will ensure consistent and fair treatment between departments throughout the University and the uniform reporting of financial results. In general, the quality of travel, accomodations, entertainment, and related expenses should be governed by what is reasonable and appopriate. The University's Travel and Business Expense Policies and Procedures reflect its respects for the personal integrityand discretion of each member of its faculty and staff. III. APPROVAL PROCESS A. In Advance of Travel All travel must be approved in advance by an appropriate authority. As each deparmeent has a different supervisory structure, the appropriate authority is defined by this structure (the traveler's immediate supervisor and/or department budget officer). In the case where the traveler's immediate supervisor is no the budget officer for the account being charged for the travel, the budget officer must sign the advance as well. B. Travel Advances See Part V for Travel Advance Procedures 1. Advances should be used only when substantial out of pocket expenses (in excess of $200) will be incurred. A travel advance should not be used for lodging, service payment such as honoria, conference fees, or other substantial costs that can be prepaid, prearranged or invoiced. 2. However, there are situations where advances are necessary. Accordingly, in order not to inconvenience individuals by requiring them to use their own funds, travel advances of up to $500 per trip may be requested. Requests in excess of $500 must be approved by a Vice President or Provost. 3. The University is exempt from sales tax in several states. It is the responsibility of the traveler to obtain the tax-exempt form from the Accounts Payable Department prior to travel. Currently there are exemption agreements in the following states: New Jersey (Form ST-5), New York, Maine, Florida, Massachusetts, and Illinois. 4. Authorization of a travel advance should be documented on the Request for Travel Advance and submitted to the Finance Department at least seven, but no more than twenty-one working days prior to the departure date (see attachment A). C. Prior to Reimbursement Processing. See Part VI for Expense Report Procedures Each Expense Report must be signed by the in individual incurring the expenses (traveler), his/her immediate supervisor and budget officer (if different than the supervisor). 1. Traveler responsibilities are: Complete and sign the Expense Report with all necessary supporting documentation attached. Determine that the amounts requested are reasonable and conform to expense guidelines. Provide 7-digit budget account number(s) to be charged. Forward the Expense Report to his/her immediate supervisor. Immediate Supervisor and Budget Officer responsibilities are to: Review expenses submitted for reimbursement for reasonableness within expense guidelines and business purpose of such expenses. Determine the the request for reimbursement is reasonable. Determine that all information requested on the Expense Report has been completed and the preparer has signed the report. Verify that the account number(s) to be charged is appropriate, and that sufficient budget funds are available. Sign (approve) the Expense Report and forward it to the Finance Department (or the Budget Officer if appropriate). Presidential Expense Reports should be reviewed and approved by the Vice President for Finance / Treasurer. If proper documentation and/or authorization is not received by the Finance Department, the Expense Report or Travel Advance Request will be returned to the supervisor, or the originating department if there is no approval. IV. TRAVEL AND BUSINESS EXPENSES POLICIES AND PROCEDURES These policies apply to University faculty and staff who incur travel or business expenses to be paid by Fairleigh Dickinson University, regardless of the source of funds. The University will reimburse for reasonable travel, meals, lodging, and out-of-pocket expenses incurred in the transaction of University business. This document outlines policies and procedures in general terms to allow reasonable discretion for travelers. Departments may implement more restrictive policies and procedures which departmental personnel should adhere to. Vice Presidents and Provosts can make exceptions to this policy in the event of extenuating circumstances, however, a written explanation must be included with the request for reimbursement. In order for business and travel expense reimbursements to remain tax-free to the employee, the policies and procedures that follow must be adhered to: A. Air Travel 1. Travelers must book the lowest priced, direct, coach class airfare available on a commercial carrier. Any deviations must be justified and approved in advance. Airfare receipts must be submitted with the Expense Report whether paid by the employee or the University. If the traveler wishes to maximize comfort and convenience for travel (i.e., traveling Business or First Class), the traveller must pay the difference between the upgrade and the lower fare. It is the responsibility of the traveler to provide the appopriate documentation. A trip may be extended to take advantage of cost savngs. For example, if a conferece is scheduled for Sunday through Wednesday, it may be more cost effective to fly on Saturday and pay for the extra day's lodging and meals. Arrangements must be approved by the budge officer, and the traveler must document the cost-benefit of extended travel. Fairleigh Dickinson University will not reimburse travelers for tickets purchased with frequent flyer miles because it is difficult to determine the dollar value of these tickets. Accumulated awards remain the property of the traveler; however if a traveler arranges a more expensive flight soley based on a Frequent Flyer program, the traveler is responsible for the difference in cost. Frequent Flyer bonus awards should not be the deciding factor when selecting flights. B. Other Forms of Travel The University will reimburse individuals for other forms of travel for business purposes, including but not limited to train, subway, and bus travel. V. TRAVEL ADVANCE PROCEDURES Introduction: Travel advances will be issued, as needed, to University faculty and staff travelling on University business, if the expected cash expenditures of the trip exceed $200. Cash expenditures are defined as expenses which cannot be charged on a credit card. The advance must be accounted for on the Expense Report. A travel advance will not be issued for lodging, service payments such as honoraria, conference fees, or other substantial costs that can be prepaid, prearranged or invoiced. Purpose: The purpose of the Request for Travel Advance is to provide a means for travelers to seek funds in advance of a trip. The form will serve as the Finance Department s documentation supporting the request and approval for the disbursement. In addition, the form will be maintained as an open accounts receivable until the travel advance is cleared with a properly approved Expense Report. Completing the Request for Travel Advance: Authorization of a travel advance should be documented on the Request for Travel Advance and submitted to the Finance Department (mail code T-FH2-01). The request should be submitted at least 7, but not more than 21, days prior to the departure date. This form (Request for Travel Advance) is available for download as a Microsoft Excel spreadsheet file. You may either save the file to your hard drive for reuse, or open it, fill it out, and print the resulting spreadsheet. Travelers may request an advance of up to $500. Requests in excess of $500 must have the approval of a Vice President or Provost. To provide the supervisor and the Finance Department with adequate information regarding the purpose of the travel advance, the traveler should complete the information requested on the Request for Travel Advance. The detail of expected cash expenditures must be sufficient to support the need for a travel advance. Signatures: All Request for Travel Advance forms require the traveler s original signature (indicating his/her review of the document) and the original signature of the supervisor and budget officer, indicating their approval of the advance. No Request for Travel Advance forms will be accepted without these signatures. Responsibility of Traveler After Trip: After travel is complete, an approved Expense Report (Attachment B), should be submitted to the Finance Department. If the advance exceeded the actual expenses, a check for the excess, made payable to Fairleigh Dickinson University, should accompany the Expense Report. If expenses were greater than the advance, the University will reimburse the traveler the net amount due. A travel advance will be held as a receivable from the traveler until a supporting Expense Report is processed by the Finance Department. A travel advance must be settled promptly (generally within 15 working days after completion of the trip), and before other advances or reimbursements arerequested. Admissions recruiters travelling for an extended period of time have 15 working days from the end of their travelling cycle to settle their advances. Failure to Account for an Advance on a Timely Basis: An employee may have only one travel advance outstanding at any given time. Failure to account for a travel advance within 60 days will result in: 1. The suspension of travel advance privileges. 2. A payroll deduction. Processing Request for Travel Advance: Properly completed and approved Requests for Travel Advance forms should be forwarded to the Finance Department, mail stop T FH2-01, at least 7, but not more than 21, days prior to travel. Forms submitted without appropriate signatures and/or appropriate documentation (as defined in the Travel and Business Expense Policies and Procedures ) will be returned to the originator. VI. EXPENSE REPORT PROCEDURES Introduction: A properly completed and approved Expense Report (see Attachment B) isrequired for reporting expenses applicable to University related travel and business expenses. Currently, the reports are available in hard copy from the Finance Department (201-692-2111) or as an Excel file upon request, or by direct download from the link below. This form (Expense Report or Voucher) is available for download as a Microsoft Excel spreadsheet file. You may either save the file to your hard drive for reuse, or open it, fill it out, and print the resulting spreadsheet. Purpose: The purpose of the Expense Report is to provide a means for faculty and staff to seek reimbursement from the University for business expenses, and to give budget officers the opportunity to fully review these expenditures. In addition, the format of the Expense Report is intended toprovide evidence of compliance with Internal Revenue Service reporting requirements. Support for Expenses: The following support for reimbursement requests will be required for all travel and business expenses (original receipts are required for all expenses indicated on the Expense Report): Air Transportation Airline ticket receipt coupon and copy of invoice E-Tickets Airline receipt/itinerary and charge-card receipt Car rental Car rental agreement and charge-card receipt (if applicable) Personal Auto Miles driven or original gas receipts University Vehicle Original gas receipts Lodging Itemized hotel bill and charge-card receipt (if applicable) Meals Restaurant or hotel bill receipt (if applicable: names, positions, company of the persons entertained and business purpose) Conference Agenda (meeting schedule) and paid receipt Telephone Hotel bill or telephone bill Taxi, Other Receipt or bill NOTE: Original documents must be submitted as support for expenses. Photocopies of invoices, credit card statements or record of charge slips accompanying the monthly billing statement, receipts or restaurant stubs are not acceptable unless the original document was lost and a signed memorandum is attached to the Expense Report giving a full explanation of circumstances. A receipt is defined as a written acknowledgement that a specified remittance, article or delivery has been made. At a minimum, the name of the payee and guest(s), date and amount should appear on the receipt. Receipts must be submitted for all expenses. Any unusual items or special circumstances causing a policy deviation should be fully explained on an attached signed and approved memorandum. The Expense Report must be signed by the traveler and submitted with a copy of the properly approved Request for Travel Advance, if applicable. Supervisor and Budget Officer approval indicates that he/she examined the Expense Report in detail, verified the appropriateness of expenditures in accordance with University policy, verified the accurate completion of the form, and is satisfied with the amount claimed as reimbursable expenses by the traveler. Completing the Expense Report: The Expense Report is designed to record business expenses by 5-digit object code (or expense category). Expense columns are provided for most typical business expenditures (e.g., travel lodging, meals, etc.). The Travel / Expense Details section should be used to explain the business purpose of your trip (in accordance with the University policy and IRS guidelines), the destination of your travel, as well as other unusual items on the Expense Report. This section should also be used to explain any transactions requiring further detail (e.g., multiple daily destinations, additional charges due to itinerary change, business purpose of Entertainment / Other expenses, etc.). Expense explanations should be referenced by the appropriate date. Additional explanatory pages should be used, if needed. The Expense Report is intended to summarize all expenditures related to a business trip, regardless of the mode or timing of payment. Thus, advances are listed on the Expense Report, and then deducted from the amount due the employee. If advances for a trip exceed the total trip expenses, the amount due the University should appear as a negative amount on the report. Specifics regarding the expense columns include: Incidentals or any allowable expense not specifically designated on the form should be recorded in the Entertainment or Other columns. The travel advance associated with a trip should be deducted from the net amount due the traveler. When seeking reimbursement for personal vehicle mileage, the University mileage rate, 32.5 cents per mile, (effective 3/1/01) should be used. This rate is intended to offset expenses for gas, oil, repairs, etc. The numberof personal vehicle miles reported must include only miles in excess of normal commuting miles. The Amount Due Employee / (Due University) must be computed and entered in the designated section of the Expense Report. The total trip expenses, net of any prepaid amounts must be charged to the appropriate budget line(s) – 12 digit Colleague account number(s) (ex: 1-067104-56410), in the Distribution of Expenses section of the Expense Report. The amount charged to the budget should be for the total trip expenses and should not be affected by a travel advance amount, since the advance is not recorded to a budget line when issued, but rather when the travel has been completed. Prepaid travel expenses, for example, a hotel reservation paid in advance of the travel, should charged to a budget line when issued by the University. Frequency of Submission: An approved Expense Report must be submitted with all appropriate documentation within 15 working days after the later of the completion of the trip or the date expenses were incurred. Expense Reports reflecting less than $100 in expenses can be submitted quarterly. Expense Reports submitted more than 90 days after expenses are incurred will not be processed, and expenses will not be reimbursed, unless a prior written approval by a Vice President is provided to the Finance Department prior to the expiration of the 90-day period. Extenuating circumstances surrounding the delayed submission must be documented in the approval. Signatures: All Expense Reports require the original signature of both the employee and the appropriate authority (supervisor, budget officer). In no instance shall a peer or subordinate approve a traveler s Expense Report. Processing the Expense Report: Properly completed and approved Expense Reports should be forwarded to the Finance Department, mail stop T-FH2-01, for processing. Reports which are submitted without appropriate signatures and or documentation (as defined in the Travel and Business Expense Policies and Procedures) will not be processed, and will be returned to the supervisor, or the originating department, if there is no approval. The Finance Department will review the Expense Reports for the appropriate signatures, check the mechanical accuracy of the reports and review expenditures and support for compliance with University Policy. The primary responsibility for the appropriateness of expenditures rests with the traveler and approver.