I. INTRODUCTION
This policy, as approved and endorsed by St. Lawrence University, has been
developed to establish and communicate equitable standards and effective
procedures for controlling travel costs. This policy applies to all individuals
whose travel is sanctioned by and whose expenses will be reimbursed by the
University. Specific guidelines for expense reimbursement, consistent with
this policy, for faculty directing programs abroad and their families are
established by International Programs.
II. APPROVAL
All travel and entertainment expenses reimbursed by the University are subject
to appropriate approval. An expense report must be submitted to the Business
Office in a timely manner, normally within 20 business days of the traveler's
return and must have the written approval of the responsible individual.
No one is authorized to approve his or her own expense report. Approval must come from the next level up.
III. RESERVATIONS
The University has a direct billing arrangement with Travel Unlimited and Travel Guard and although
we encourage you to use them, you are free to choose alternative sources
for travel arrangements. Official travel NOT conducted through Travel
Unlimited will be at the discretion of the traveler and all arrangements,
including payment, reimbursement, etc. will be the sole responsibility of
the traveler.
All guests visiting campus, where St. Lawrence University is paying
for the hotel stay, are strongly urged to stay at the Best Western
University Inn. The Inn is a wholly owned subsidiary of St. Lawrence
and wherever possible, we should take advantage of that relationship.
When guests are responsible for their own hotel expenses, the host
department should encourage them to get a room at the University
Inn.
IV. DEFINITIONS
Official Travel - defined as travel, sanctioned by the University,
for which expenses will be reimbursed by the University, from a
person's home or normal place of employment to another destination
and back again. Normal commuting between an employee's home and
regular place of employment is not official travel.
Travel Advances - money advances in the form of a St. Lawrence
University check which is issued to cover out-of-pocket expenses
on official travel. Travelers must account for advances within 20
business days of their return.
Out-of-Pocket Expenses - expenses which cannot be prepaid
prior to departure nor billed directly to the University.
Prepaid Expenses - expenses paid directly by St. Lawrence
on behalf of a traveler before a trip is taken. Examples include,
air fare, hotel deposit, and conference registration fees.
Entertainment Expenses - expenses incurred for ordinary and
necessary activity with individuals other than St. Lawrence University
employees, including food, beverages, and social or recreational activities,
while conducting a University sanctioned activity.
Receipts - original dated bills from the service provider showing in detail the pruchase. The credit card authorization slip does not provide such detail.
V. TRAVEL ADVANCES
The University will provide cash advances to faculty and staff traveling on
authorized business to cover reasonable miscellaneous costs such as taxi
fares, tips, and other expenses which cannot readily be charged to a credit
card or directly paid by the University. The size of the advance must
be a reasonable estimate of the amount of cash required and should not exceed
$500. Each cash advance is the personal obligation of the traveler;
therefore, the traveler is responsible for any lost or stolen cash advances.
The traveler must account for any advance within 20 business days
after the completion of the trip by submitting an expense report. If
an advance is not accounted for on an expense report within 20 business
days, the Business Office will contact you. In order to meet
IRS regulations, an advance not cleared within 120 days will be considered
a salary advance and the full amount will be deducted from the employee's
next scheduled salary check.
Travel advances will generally be issued no earlier than 10 business
days prior to departure. Requests for each advance must be
made by completing a check request form and submitting to the Business
Office. The check request form must include the following information:
employee's department, date(s) of the trip, destination, purpose,
amount requested, account number to be charged and an authorized
signature. Checks are printed once a week on Friday morning. A
check request must be submitted to the Business Office by 12:00 p.m. on
Wednesday, at the latest, in order for a check to be printed on Friday or direct deposit on Monday.
Employees may not have more than one travel advance outstanding
at any time. Reimbursement for other business expenditures and additional
travel advances will not be made until the prior travel advance has
been substantiated.
VI. REIMBURSED EXPENSES
In order to be reimbursed for expenses incurred and to substantiate travel
advances, a traveler must submit a signed, approved expense report accompanied
by appropriate original detailed receipts, as defined in Section IV. Receipts are
needed to document the actual amount of any travel expenses which will be
charged to a University account (the per diem for meals described below is
an exception for which receipts are not required). The completed expense
report and necessary receipts should be submitted to the Business Office
within 20 business days of the traveler's return from each trip.
All information on the expense report must be completed, including
a complete itinerary, dates of travel, purpose of trip as well as
a breakdown of all expenses. The expense report must be signed by
the traveler and approved by the appropriate responsible individual.
A. Meals
WITHOUT RECEIPTS - A $30.00 maximum per diem expense is normally permitted
for UN-RECEIPTED meal charges by employees away from campus on official travel.
The per meal guideline is $5.00 for breakfast, $7.00 for lunch and $18.00
for dinner, including all gratuities. Meal expenses of more than $30.00 per
day require a receipt for all meals that day. If conference/seminar fees
include meals, the per diem allowance is reduced accordingly.
WITH RECEIPTS - a $40.00 daily reimbursement is normally permitted.
The guidelines for each meal is $6.00 for breakfast, $10.00 for lunch
and $24.00 for dinner, including tips and gratuities (15% is standard).
Meal costs in excess of these guidelines are permitted at the discretion
of the appropriate Vice President or Dean. No reimbursement will
be made for alcoholic drinks incurred with a meal unless the meal
is considered an Entertainment Expense as defined in Section IV.
If University guests are covered by the receipt, the person for
whom the meal was purchased must be named, along with a brief description
of the purpose.
Example - WHO: John Doe / Barbara Smith
WHAT: Dinner for two
WHERE: Buffalo, NY
WHY: Discuss prospective gift
WHEN: 1/15/95
MEAL EXPENSES NOT INVOLVING AN OVERNIGHT TRIP will be reimbursed,
but IRS regulations require that in most cases, the amount reimbursed
be treated as taxable income to the individual. If an employee elects
to be reimbursed for such meals, the reimbursement will be included
in his or her annual taxable income reported on Federal Form W-2.
In order for a reimbursement for meals not involving overnight travel
to be tax exempt, one of the following criteria must be applicable.
- The meal is provided on an occasional basis to allow the employee to work
overtime.
- The meal qualifies as a legitimate business expense, i.e. University business
is conducted during the meal.
B. Entertainment
When the entertainment is a reimbursable expense, as defined in Article IV.
Definitions, complete information is required in order to be reimbursed (who,
where, why and when). Personal expenses unrelated to the University sanctioned
purpose of the trip are not reimbursable. Examples include the cost of a
movie in the hotel room, the cost of socializing unrelated to the purpose
of the trip, the cost of a show or game coincidental to the trip.
C. Lodging
The original hotel/motel bill and proof of payment is required. A sales tax
exemption form is available for several states (see Sec. XIII) and should
be presented to the hotel at check-in. New York State sales tax will not
be reimbursed. Travelers should use their best judgment in selecting accommodations
which are safe, convenient and economical. All guests visiting campus, where
the University is paying for the hotel stay, are urged to stay at the Best
Western University Inn. When guests are responsible for their own hotel expenses,
the host department should encourage them to get a room at the Best Western
University Inn.
D. Gifts in Lieu of Lodging
In general, travelers may be reimbursed for modest gestures of appreciation
for individuals who gratuitously provide lodging while on official travel.
Prior approval must be obtained from the responsible individual. A receipt
for the purchase, with a brief explanation (cost justification) must be submitted
with the expense report.
Travelers may not charge gifts in lieu of lodging to federal grants or contract
accounts because government regulations prohibit such.
E. Registration Fees
Registration fees will normally be paid directly (prepaid by SLU) to the sponsoring
organization upon submission of a properly completed check request, with
documentation.
F. Air Fare
Travelers must use Travel Guard or Travel Unlimited in order to have the expense directly billed
to the University. Travelers are urged to work closely with the travel agent
to obtain the lowest cost airline ticket. This will usually require the employee
to fly coach class and in some cases may require a Saturday stay over. Travelers
using a travel agency other than Travel Guard or Travel Unlimited will be reimbursed upon
submission of the original receipt with their expense report. If the airline charges an additional fee for luggage, employee will be reimbursed for up to two items.
If you are traveling to a conference, inform the travel agent and
work with him or her to determine the most cost effective way to
attend. This may mean taking advantage of a special conference rate
which is only available through the travel agency selected to coordinate
that conference.
G. Automobile Rental
H. Miscellaneous Transportation Expenses
Reasonable expenditures for limousine service, taxis and public transportation
for service to and from airport, between appointments, meetings, etc., including
tips are fully reimbursable.
VII. MISCELLANEOUS REIMBURSABLE TRAVEL EXPENSES
· Telephone calls necessary to obtain transportation and hotel reservation
· Reasonable telephone calls (facsimiles) allowing travelers to stay in
contact with their
office and immediate family
· Required clerical service
· Reasonable tips for porters, bellhops, room maids, etc.
· Maps
NON-REIMBURSABLE EXPENSES
· Lost or stolen property, tickets, cash
· Alcoholic beverages, unless incurred with meal which is considered an
entertainment expense as defined in Section IV
· Damage to personal vehicles, clothing or other items
· Fines, parking tickets
· Movies charged to hotel
· Any or all expenses related to the personal negligence of the traveler
· Expenses for family, spouses and companions accompanying the employee
not within the sanctioned purpose of the official travel.
· Costs incurred by unreasonable failure to cancel transportation or hotel
reservations
· Personal excess baggage charges, flight insurance or other personal
accident insurance
· Incidental expenses on day trips (per IRS Guidelines)
VIII. CHARGE CARDS
A. SLU Corporate Credit Cards
Corporate Credit Cards are available to University employees who travel frequently.
Corporate credit cards are never to be used for personal charges. All
travel policies described in this document are applicable to trips paid by
corporate credit card. Please contact the Business Office at ext. 5568 for
more information on credit cards.
B. Calling Cards
PAETEC Calling Cards are available to University employees who travel frequently
and may be obtained by contacting Telecommunications (ext. 5770). Rates for
long distance calls charged to these cards are less expensive than rates
charged by hotel switchboards.
IX. COMBINING BUSINESS TRAVEL WITH PERSONAL TRAVEL
The University does not reimburse personal expenses incurred while on official
travel. If, for other than official travel, a traveler takes an indirect
route, reimbursement for transportation costs will be the lesser of the actual
charges or the amount that would have been incurred by traveling the direct
route.
A. Travel Expenses of Spouse/Significant Other/Family
In general, expenses for spouses/significant other/family are not reimbursable
unless, in certain cases, attendance at special functions is required and
there is a bona fide University sanctioned purpose. In such cases the University
will pay for properly authorized expenses.
X. FREQUENT TRAVELER PROGRAMS
Employees are encouraged to enroll in frequent traveler programs and are allowed
to use the rewards for their personal use.
XI. VEHICLE USAGE
A. Personal Vehicles
The mileage reimbursement allowance for personal vehicle use is established
by the University. If a private auto is used for the total trip, the transportation
expense should not exceed the comparable cost of air fare for that trip. The
current vehicle policy suggests the use of personal vehicles
for trips of 25 miles or less (rather than a rented or University fleet vehicle)
and that no trips of greater than 1000 miles round trip are to be taken without
prior approval from the Vice President/Dean of the traveler.
The allowance is intended to cover all vehicle operation expenses
such as gasoline, oil, tire repair/replacement, mechanical repairs
and insurance. Costs of tolls or parking fees are additionally reimbursable.
B. University Fleet Vehicle
Employees may reserve a University fleet vehicle for business travel to and
from the University, but may not use fleet vehicles to drive to transportation
centers such as airports and train stations for further travel. The
size of the University's automobile fleet is not large enough for vehicles
to be parked at transportation centers while an employee is traveling. If
transportation to/from an airport is required, Safety & Security should be contacted to arrange for transportation services.
A fleet vehicle may be reserved by submitting a completed Request
for Use of University Automobile form to Facilities Operations. The
designated driver of the vehicle must be an authorized driver and
meet all terms and conditons of the University Vehicle Policy. Contact
Facilities Operations at ext. 5601 to request forms or obtain more
information.
XII. TRAVEL INSURANCE
The following is a brief description of the insurance the University provides
to cover employees on official travel:
A. Business Travel Policy - The University maintains a group Travel Insurance
Policy which provides coverage for accidental death or dismemberment which
occurs while an employee is on official travel. More specific information may
be obtained by contacting the Director of Campus Support Services.
B. Personal Property - The University does not provide any insurance
for loss of or damage to any personal property, either at work or
while traveling on official travel. Travelers should seek reimbursement
from their own personal insurance company or directly from the responsible
party.
C. University Property - The University is partially self- insured
and normally does not insure its property, equipment, etc. if it
were moved off campus. Specific details can be obtained by calling
the Director of Campus Support Services.
D. Personal Automobiles - If a St. Lawrence University employee
on official travel is involved in an accident resulting in damage
to their vehicles, the University may reimburse the employee for
the deductible amount up to $200.00. Travelers who use a personal
automobile which has a higher deductible or is not insured for collision
damage should be aware that he or she will not be reimbursed by the
University for such damage in excess of $200. If an employee on official
travel is involved in an accident which causes bodily injury or property
damage to a third party, the traveler's insurance will apply first
and if necessary, the University's insurance will supplement. For
employees traveling on official travel using their personal car,
you should check with your insurance agent to make sure you are adequately
covered.
XIII. TAX EXEMPT CERTIFICATES
Several states have granted SLU exempt status and will waive sales tax if provided with the tax exempt certificate issued to SLU by their state. Exempt certificates are available for the following states: Arkansas, Connecticut, Florida, Kansas, Maine, Massachusetts,
Michigan, Missouri, New York, Ohio, Rhode Island, Tennesee, Texas,
Utah, Vermont, Wisconsin. Sales tax is not exempt, however on meals and
lodging in the states of Arkansas, Connecticut and Vermont.
The following states will grant SLU sales tax exempt status for
all goods and services if the bill is paid directly by a St. Lawrence
University check; i.e., an individual cannot pay on their own and
be reimbursed by St. Lawrence University: Florida and Rhode Island. Massachusetts
has the same restrictions as Florida and Rhode Island, but the sales
tax for hotels is not exempt.
The state of Utah has granted SLU tax exempt status, but certificates
are not available. The sales tax must be paid, but the state
will refund the university upon submission of a refund coupon and
original receipt. Please notify Mary Cosmo in the Business Office if sales tax has been paid in
Utah in order that he may request a refund.
Employees can access the tax exempt certificates on-line through the secure website Exemption from Sales Tax. You will prompted to enter your user ID and password that you use when first booting up our computer in the morning. All employees should use these certificates while conducting university business to ensure the university is not charged for taxes from which it is exempt.
XIV. FOREIGN TRAVEL
Employees traveling to foreign countries are encouraged to review the benefits offered by the Employee Travel Assistance Program. They provide three kinds of services for your business or vacation travels: pre-trip information, emergency medical assistance, and emergency personal services.
All expenses incurred on foreign travel should indicate the exchange rate in
effect during the travel period. All expense receipts must be converted to
U. S. funds. For assistance with the conversion, please contact the Business
Office, ext. 5575. You may also visit www.xe.com for the universal currency converter.
XV. QUESTIONS
For questions regarding this policy please feel free to contact the Accounts
Payable Department at 315-229-5575 or 315- 229-5564.
